Nonprofit · EIN 31-0599488
COMMUNICATION WORKERS OF AMERICA
Also known as LOCAL 4322
Tax-exempt · DAYTON, OH 45432
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $344,363 | $359,478 | -$15,115 | $580,060 | $1,545 | $578,515 |
| September 30, 2024 | 990 | $358,435 | $373,255 | -$14,820 | $596,209 | $2,579 | $593,630 |
| September 30, 2023 | 990 | $348,362 | $354,651 | -$6,289 | $608,450 | $0 | $608,450 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $332,640
- Investment income
- $7,279
- Other revenue
- $4,444
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $208,051
- Other salaries and wages
- $26,463
- Salaries, compensation and benefits (total)
- $255,714
- Professional fundraising fees
- $0
- Legal fees
- $2,480
- Accounting fees
- $10,425
- Occupancy
- $32,897
- Travel
- $15,535
- Depreciation
- $387
- Program services (functional)
- $359,478
Balance sheet and other
- Total assets, start of year
- $596,209
- Total assets, end of year
- $580,060
- Total liabilities, end of year
- $1,545
- Net assets, end of year
- $578,515
- Land, buildings and equipment
- $2,938
- Net assets without donor restrictions
- $578,515
- Gross receipts
- $344,363
- Employees
- 25
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL FRAZIER | PRESIDENT Officer | 0 | $64,415 |
| MICHAEL MAHLE | VICE PRESIDE Officer | 0 | $56,123 |
| ERIN WALLING | SECRETARY TR Officer | 25 | $53,175 |
| DAVID CLAWSON | EXECUTIVE BO Officer | 0 | $23,110 |
| KIMBERLY EDWARDS | EXECUTIVE BO Officer | 0 | $11,228 |
990 for the year ended September 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL FRAZIER | PRESIDENT Officer | 0 | $65,533 |
| MICHAEL MAHLE | VICE PRESIDE Officer | 0 | $56,715 |
| ERIN WALLING | SECRETARY TR Officer | 25 | $53,571 |
| DAVID CLAWSON | EXECUTIVE BO Officer | 0 | $23,446 |
| KIMBERLY EDWARDS | EXECUTIVE BO Officer | 0 | $11,081 |
990 for the year ended September 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL FRAZIER | PRESIDENT Officer | – | $61,367 |
| ERIN WALLING | SECRETARY TR Officer | 25 | $58,871 |
| MICHAEL MAHLE | VICE PRESIDE Officer | – | $49,091 |
| DAVID CLAWSON | EXECUTIVE BO Officer | – | $21,879 |
| KIMBERLY EDWARDS | EXECUTIVE BO Officer | – | $11,060 |
Address and contacts
- Address (IRS master file)
- LOCAL 4322 5030 LINDEN AVENUE, DAYTON, OH 45432-0000
- In care of
- % DANIEL FRAZIER
- Principal officer (990 for 2024)
- DANIEL FRAZIER, 5030 LINDEN AVE, DAYTON, OH 45432
- Signed the 990
- ERIN WALLING, SECRETARY TREASURER
- Phone
- (937) 256-4322
- Website
- WWW.CWA4322.ORG
- Return prepared by
- HAMMERMAN GRAF HUGHES & COMPANY INC
Mission
LABOR UNION
Program accomplishments
- ORGANIZE WORKERS, NEGOTIATE WAGES, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH COLLECTIVE BARGAINING.Expenses $359,478
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 31-0599488
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1951
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Group exemption
- 1102: COMMUNICATIONS WORKERS OF AMERICA AFL-CIO CLC
- Assets (IRS master file)
- $580,060
- Income (IRS master file)
- $344,363
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $344,363 | $359,478 | $580,060 | XML |
| 990 | September 2024 | $358,435 | $373,255 | $596,209 | XML |
| 990 | September 2023 | $348,362 | $354,651 | $608,450 | XML |
| 990 | September 2022 | $345,552 | $331,644 | $615,582 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0599488).
Questions about COMMUNICATION WORKERS OF AMERICA
- What is the EIN of COMMUNICATION WORKERS OF AMERICA?
- The employer identification number (EIN) of COMMUNICATION WORKERS OF AMERICA is 31-0599488.
- Is COMMUNICATION WORKERS OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1951.
- Are donations to COMMUNICATION WORKERS OF AMERICA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COMMUNICATION WORKERS OF AMERICA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMUNICATION WORKERS OF AMERICA due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMUNICATION WORKERS OF AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of COMMUNICATION WORKERS OF AMERICA?
- The 990 for the year ended September 30, 2025 names DANIEL FRAZIER.
- Who are the officers and directors of COMMUNICATION WORKERS OF AMERICA?
- The 990 for the year ended September 30, 2025 lists 5 people; 5 received compensation from the organization, the highest $64,415 (DANIEL FRAZIER, PRESIDENT).
- How much revenue does COMMUNICATION WORKERS OF AMERICA have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $344,363, expenses of $359,478 and total assets of $580,060 at year end.
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