Civic Intelligence

Communcation Workers of America Iue-Cwa Local 88648

EIN 20-8917147 • 501(c)5 • Lowellville, OH

Profile

Labor union representation

5299 Kennedy RdLowellville, OH 44436

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.04x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.03x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-0.9%

Higher net margin than 38% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

42nd percentile

-1.0%

Faster asset growth than 42% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-10%

Faster revenue growth than 24% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$58,572

Down $601 (-1.0%) from 2024

Liabilities

Up

$2,272

Up $206 (+10.0%) from 2024

Net Assets

Down

$56,300

Down $807 (-1.4%) from 2024

Operations
Liabilities / Revenue79th percentileNet Margin38th percentile

Revenue

Down

$85,952

Down $9,709 (-10%) from 2024

Expenses

Up

$86,759

Up $8,969 (+12%) from 2024

Net Income

Down

-$807

Down $18,678 (-105%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2016: $78,892Liabilities 2016: $1,323Net Assets 2016: $77,5692016Assets 2017: $77,044Liabilities 2017: $822Net Assets 2017: $76,2222017Assets 2018: $74,503Liabilities 2018: $1,708Net Assets 2018: $72,7952018Assets 2019: $56,535Liabilities 2019: $2,864Net Assets 2019: $53,6712019Assets 2020: $73,401Liabilities 2020: $1,344Net Assets 2020: $72,0572020Assets 2021: $64,211Liabilities 2021: $2,544Net Assets 2021: $61,6672021Assets 2022: $59,501Liabilities 2022: $2,575Net Assets 2022: $56,9262022Assets 2023: $41,292Liabilities 2023: $2,056Net Assets 2023: $39,2362023Assets 2024: $59,173Liabilities 2024: $2,066Net Assets 2024: $57,1072024Assets 2025: $58,572Liabilities 2025: $2,272Net Assets 2025: $56,3002025

Highlighted filing

2025

Assets$58,572
Liabilities$2,272
Net Assets$56,300
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2016: $73,637Expenses 2016: $84,286Net Income 2016: -$10,6492016Revenue 2017: $64,305Expenses 2017: $65,652Net Income 2017: -$1,3472017Revenue 2018: $81,208Expenses 2018: $84,635Net Income 2018: -$3,4272018Revenue 2019: $74,902Expenses 2019: $94,026Net Income 2019: -$19,1242019Revenue 2020: $72,572Expenses 2020: $54,186Net Income 2020: $18,3862020Revenue 2021: $80,692Expenses 2021: $91,082Net Income 2021: -$10,3902021Revenue 2022: $85,373Expenses 2022: $90,114Net Income 2022: -$4,7412022Revenue 2023: $76,550Expenses 2023: $94,240Net Income 2023: -$17,6902023Revenue 2024: $95,661Expenses 2024: $77,790Net Income 2024: $17,8712024Revenue 2025: $85,952Expenses 2025: $86,759Net Income 2025: -$8072025

Highlighted filing

2025

Revenue$85,952
Expenses$86,759
Net Income-$807
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,572
Liabilities
$2,272
Net assets
$56,300
Revenue
$85,952
Expenses
$86,759
Net income
-$807
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$58.6$2.27$56.3$86.0$86.8$0.81
2024Detailed filing. Detailed filing data is available for this year.$59.2$2.07$57.1$95.7$77.8$17.9
2023Detailed filing. Detailed filing data is available for this year.$41.3$2.06$39.2$76.6$94.2$17.7
2022Detailed filing. Detailed filing data is available for this year.$59.5$2.58$56.9$85.4$90.1$4.74
2021Detailed filing. Detailed filing data is available for this year.$64.2$2.54$61.7$80.7$91.1$10.4
2020Detailed filing. Detailed filing data is available for this year.$73.4$1.34$72.1$72.6$54.2$18.4
2019Detailed filing. Detailed filing data is available for this year.$56.5$2.86$53.7$74.9$94.0$19.1
2018Detailed filing. Detailed filing data is available for this year.$74.5$1.71$72.8$81.2$84.6$3.43
2017Detailed filing. Detailed filing data is available for this year.$77.0$0.82$76.2$64.3$65.7$1.35
2016Detailed filing. Detailed filing data is available for this year.$78.9$1.32$77.6$73.6$84.3$10.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 13, 2025
Return Version
2024v5.2
Gross Receipts
$85,952
Mission and Program Overview

Mission

Labor union representation

Program Services

DescriptionGrantsExpenses
N/A--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TRENT TOYPresidentPT$0--
DAVE KIMMELVice President-$0--
LARRY GARCZEWSKIChief Stewart-$0--
JAMES REARDONRecording Secretary-$0--
JOHN SALVATORETreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Communcation Workers of America Iue-cwa Local 88648
EIN
20-8917147
Address
5299 KENNEDY RD, LOWELLVILLE, OH 44436

Signing Officer

Name
John Salvatore
Title
Treas
Signed
2025-12-13
Discuss with paid preparer
Yes

Preparer

Firm
Lawrence D Naples CPA
Address
283 SIEG HILL RD, WEST MIDDLESEX, PA 16159
Preparer
Lawrence D Naples
Phone
7249811745
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8, Other Revenue

“REFUND 860”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office and admistration 5,968”

Form 990-EZ, Part I, Line 16, Other Expenses

“MISCELLANEOUS 1,089”

Form 990-EZ, Part I, Line 16, Other Expenses

“Employee payroll taxes 2,963”

Form 990-EZ, Part I, Line 16, Other Expenses

“UNION SHIRTS 6,454”

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel and allowances 10,549”

Form 990-EZ, Part I, Line 16, Other Expenses

“Hams for the needy 10,571”

Form 990-EZ, Part I, Line 16, Other Expenses

“COMMITTE WORK 1,375”

Form 990-EZ, Part I, Line 16, Other Expenses

“BEREAVEMENT 2,600”

Form 990-EZ, Part I, Line 16, Other Expenses

“PRINTING 1,037”

Form 990-EZ, Part II, Line 26, Liabilities

“PAYROLL TAXES DUE Beginning of year 2,066, End of year 2,272”

Raw XML Appendix131 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JOHN SALVATORE
IRS990EZ/BooksInCareOfDetail/PhoneNum03305069158
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05299 KENNEDY RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOWELLVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044436
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt059173
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt058572
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt085042
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-807
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02402
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt059173
IRS990EZ/Form990TotalAssetsGrp/EOYAmt058572
IRS990EZ/GrossReceiptsAmt085952
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt050
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt057107
IRS990EZ/NetAssetsOrFundBalancesEOYAmt056300
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt057107
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt056300
IRS990EZ/OccupancyRentUtltsAndMaintAmt010764
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4003.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TRENT TOY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVE KIMMEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LARRY GARCZEWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAMES REARDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOHN SALVATORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHIEF STEWART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3RECORDING SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt042606
IRS990EZ/OtherRevenueTotalAmt0860
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LABOR UNION REPRESENTATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0N/A
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt030987
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02066
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02272
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt086759
IRS990EZ/TotalRevenueAmt085952
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REFUND 860
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICE AND ADMISTRATION 5,968
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MISCELLANEOUS 1,089
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EMPLOYEE PAYROLL TAXES 2,963
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNION SHIRTS 6,454
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRAVEL AND ALLOWANCES 10,549
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6HAMS FOR THE NEEDY 10,571
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMMITTE WORK 1,375
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BEREAVEMENT 2,600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PRINTING 1,037
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PAYROLL TAXES DUE Beginning of year 2,066, End of year 2,272
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8, Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SALVATORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNCATION WORKERS OF AMERICA IUE-CWA LOCAL 88648
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0208917147
ReturnHeader/Filer/USAddress/AddressLine1Txt05299 KENNEDY RD
ReturnHeader/Filer/USAddress/CityNm0LOWELLVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044436
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461670402
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAWRENCE D NAPLES CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0283 SIEG HILL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST MIDDLESEX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016159
ReturnHeader/PreparerPersonGrp/PhoneNum07249811745
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE D NAPLES
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-13T11:12:34-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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