Local 83770 Communications Workers of America Afl-cio

Nonprofit profile at a glance

EIN
640805517
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Columbus, MS, USA
Phone
6625747264
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$293,701
Expenses
$204,443
Assets
$711,632
Liabilities
$134,804

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

Leadership & pay

8 people listed

Executive titles in this filing

  • JAMES FREDERICK (PRESIDENT)

Highest reported compensation

  • JEFFREY ANDREWS (CHIEF STEWAR): $16,296 total reported compensation
  • JAMES HORTON (VICE-PRESIDE): $14,832 total reported compensation
  • ALIEAH WARD (TREASURER): $14,009 total reported compensation

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

Overview

Mission

Intermediary for members with employer to ensure fair pay, fair work conditions and any other issues that might arise for members with employment

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 71% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 87
  • Accountability: 9
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.6%; rating input score 24
  • Program expense ratio: 34%; rating input score 34
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.4%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 3.48; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 36%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 30.2% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 23.6% of revenue deployed · 34% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $16K · 8 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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 — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.