Communications Workers of America Local 81320

Nonprofit profile at a glance

EIN
150469406
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Liverpool, NY, USA
Phone
3154571750
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$522,060
Expenses
$449,068
Assets
$882,707
Liabilities
$41,756

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • B STEPHENS (PAST PRESIDENT)
  • R MOREY (PRESIDENT)

Highest reported compensation

  • B STEPHENS (PAST PRESIDENT): $9,739 total reported compensation
  • D FLEMING (CHIEF STEWARD): $5,515 total reported compensation
  • R MOREY (PRESIDENT): $4,110 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is a labor union - they negotiate contracts with employer, arbitrate labor difficulties, educate members, and counsel members regarding work related matters, as well as enhance labor relations.

What it reported doing in 2024

Labor union activity

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for affiliated organizations.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 67
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.2%; rating input score 82
  • Program expense ratio: 100%; rating input score 100
  • 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: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 82.2% of revenue deployed · 100% of spending went to programs
  • Governance: 12 of 13 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $449K in reported program spending
  • Leadership: top reported pay $10K · 13 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 15 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.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.