Communications Workers of America Local 2108
Nonprofit profile at a glance
- EIN
- 520679127
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Beltsville, MD, USA
- Phone
- 3015952108
- Rating confidence
- Limited
Reported finances
- Revenue
- $709,718
- Expenses
- $676,356
- Assets
- $612,618
- Liabilities
- $83,920
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JOHNNY BROWN (PRESIDENT (CURRENT))
Highest reported compensation
- JOHNNY BROWN (PRESIDENT (CURRENT)): $99,694 total reported compensation
- AMORY PROCTOR (V. PRES.): $93,068 total reported compensation
- TAMERA NELSON (SEC./TREAS. (CURRENT)): $91,102 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Labor union - member representation and collective bargaining
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 28
- Sustainability: 40
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.7%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.91; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 54.3%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -1.3% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -6.2% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 4 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $676K in reported program spending
- Leadership: top reported pay $100K · 4 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.