Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Communication Workers of America Iue-Cwa Local 123-88123
990EZ • Fiscal year 2017 • EIN 23-1406911
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.03x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 77.8% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Balance Sheet
Assets
Down$375,582
Down $51,569 (-12%) from 2016
Net Assets
Down$365,959
Down $49,701 (-12%) from 2016
Liabilities
Down$9,623
Down $1,868 (-16%) from 2016
Revenue And Expenses
Revenue
Down$99,210
Down $54,514 (-35%) from 2016
Expenses
Down$148,911
Down $14,915 (-9.1%) from 2016
Net Income
Down-$49,701
Down $39,599 (-392%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2016 to Sep 30, 2017
- Signed
- Nov 6, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $99,210
Mission and Program Overview
Mission
The local's mission is to support collective bargaining for its members, conducting membership meetings, education, organizing events to further the common interests of the membership.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| COLLECTIVE BARGAINING AND REPRESENTATION SERVICES TO APPROXIMATELY 172 MEMBERS FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2017. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BARBARA CUNNINGHAM | President | FT | $68,273 | $8,879 | $77,152 |
| JOHN SHANOSKIE | Vice President | - | $910 | - | $910 |
| HERB WEBB | Treasurer | - | $571 | - | $571 |
Political and Lobbying Activity
- In-house lobbying only
- Yes
Filing and Contact Details
Filer
- Filer Name
- Communication Workers of America
- EIN
- 23-1406911
- Phone
- 2158868036
- Address
- 491 OLD YORK ROAD, JENKINTOWN, PA 19046
Signing Officer
- Name
- Barbara Cunningham
- Title
- President
- Signed
- 2017-11-06
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Gitomer & Berenholz PC
- Address
- 445 Shady Lane, Huntingdon Valley, PA 19006
- Preparer
- Ronald P Feldman CPA
- Phone
- 2153793500
Supplemental Narrative
Additional Explanations
Other Revenue.1
“Refunds & reimbursements $153”
Other Revenue.2
“VOIDED CHECKS $9”
Payments to Affiliates.1
“Name: COMMUNICATIONS WOKRERS OF AMER | Address: 501 3RD STREET N.W. WASHINGTON, DC 20001 | Purpose of payment: AFFILIATIONS | Amount: $34572”
Other Expenses.1002
“Office Expenses $1871”
Other Expenses.1007
“Conferences, Conventions, and Meetings $2018”
Other Expenses.1009
“Depreciation $157”
Other Expenses.1012
“Insurance $2300”
Other Expenses.1
“TELEPHONE $1983”
Other Expenses.3
“Executive board expenses $400”
Other Expenses.4
“DUES REFUNDS $180”
Other Assets.1002
“Furniture and Fixtures - Beginning $235 Furniture and Fixtures - Ending $78”
Other Assets.1005
“Accounts Receivable - Beginning $6745 Accounts Receivable - Ending $5308”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $3621 Prepaid Expenses and Deferred Charges - Ending $3964”
Other Assets.1
“ACCRUED INTEREST RECEIVABLE - Beginning $915 ACCRUED INTEREST RECEIVABLE - Ending $703”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $11491 Accounts Payable and Accrued Expenses - Ending $9623”
Raw XML Appendix140 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BARBARA CUNNINGHAM |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2158868036 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 491 OLD YORK ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | JENKINTOWN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19046 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 415635 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 365529 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -49701 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3900 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 427151 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 375582 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 36427 |
| IRS990EZ/GrossReceiptsAmt | 0 | 99210 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 1102 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3815 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 95233 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 415660 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 365959 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 415660 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 365959 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 13623 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 910 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 68273 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 571 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 8879 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOHN SHANOSKIE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BARBARA CUNNINGHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | HERB WEBB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 11516 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10053 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8909 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 162 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE LOCAL'S MISSION IS TO SUPPORT COLLECTIVE BARGAINING FOR ITS MEMBERS, CONDUCTING MEMBERSHIP MEETINGS, EDUCATION, ORGANIZING EVENTS TO FURTHER THE COMMON INTERESTS OF THE MEMBERSHIP. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 828 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | COLLECTIVE BARGAINING AND REPRESENTATION SERVICES TO APPROXIMATELY 172 MEMBERS FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2017. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 85224 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 11491 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 9623 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 148911 |
| IRS990EZ/TotalRevenueAmt | 0 | 99210 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.iuecwa123.org |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REFUNDS & REIMBURSEMENTS $153 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | VOIDED CHECKS $9 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Name: COMMUNICATIONS WOKRERS OF AMER | Address: 501 3RD STREET N.W. WASHINGTON, DC 20001 | Purpose of payment: AFFILIATIONS | Amount: $34572 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Office Expenses $1871 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Conferences, Conventions, and Meetings $2018 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Depreciation $157 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Insurance $2300 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | TELEPHONE $1983 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | EXECUTIVE BOARD EXPENSES $400 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | DUES REFUNDS $180 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Furniture and Fixtures - Beginning $235 Furniture and Fixtures - Ending $78 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Receivable - Beginning $6745 Accounts Receivable - Ending $5308 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Prepaid Expenses and Deferred Charges - Beginning $3621 Prepaid Expenses and Deferred Charges - Ending $3964 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | ACCRUED INTEREST RECEIVABLE - Beginning $915 ACCRUED INTEREST RECEIVABLE - Ending $703 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Accounts Payable and Accrued Expenses - Beginning $11491 Accounts Payable and Accrued Expenses - Ending $9623 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Revenue.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Payments to Affiliates.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2018-03-14 21:41:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BARBARA CUNNINGHAM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMMUNICATION WORKERS OF AMERICA |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | IUE-CWA LOCAL 123-88123 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 231406911 |
| ReturnHeader/Filer/PhoneNum | 0 | 2158868036 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 491 OLD YORK ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JENKINTOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19046 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Gitomer & Berenholz PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 445 Shady Lane |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Huntingdon Valley |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19006 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2153793500 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RONALD P FELDMAN CPA |
| ReturnHeader/ReturnTs | 0 | 2017-11-06T11:40:59-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-09-30 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $375,582
- Liabilities
- $9,623
- Net assets
- $365,959
- Revenue
- $99,210
- Expenses
- $148,911
- Net income
- -$49,701