Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Communication Workers of America Iue-Cwa Local 123-88123
990EZ • Fiscal year 2018 • EIN 23-1406911
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 214.7% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $375,582 (-100%) from 2017
Net Assets
Down$0
Down $365,959 (-100%) from 2017
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$84,611
Down $14,599 (-15%) from 2017
Expenses
Up$450,570
Up $301,659 (+203%) from 2017
Net Income
Down-$365,959
Down $316,258 (-636%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2017 to Sep 30, 2018
- Signed
- Oct 11, 2018
- Return Version
- 2017v2.2
- Gross Receipts
- $84,611
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 0 MEMBERS FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2018. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BARBARA CUNNINGHAM | President | FT | $104,075 | $77,571 | $181,646 |
| HERB WEBB | Treasurer | - | $1,150 | - | $1,150 |
| JOHN SHANOSKIE | Vice President | - | $1,035 | - | $1,035 |
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
- 2018-10-11
- 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 $111”
Payments to Affiliates.1
“Name: COMMUNICATIONS WOKRERS OF AMER | Address: 501 3RD STREET N.W. WASHINGTON, DC 20001 | Purpose of payment: AFFILIATIONS | Amount: $31221”
Other Expenses.1002
“Office Expenses $2292”
Other Expenses.1007
“Conferences, Conventions, and Meetings $570”
Other Expenses.1009
“Depreciation $78”
Other Expenses.1012
“Insurance $2949”
Other Expenses.1
“Merged assets to local 81134 $201062”
Other Expenses.2
“TELEPHONE $2016”
Other Expenses.4
“MEMBERSHIP MEETINGS $159”
Other Expenses.5
“NEGOTIATIONS $89”
Other Expenses.6
“DUES REFUNDS $31”
Other Assets.1002
“Furniture and Fixtures - Beginning $78 Furniture and Fixtures - Ending $0”
Other Assets.1005
“Accounts Receivable - Beginning $5308 Accounts Receivable - Ending $0”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $3964 Prepaid Expenses and Deferred Charges - Ending $0”
Other Assets.1
“ACCRUED INTEREST RECEIVABLE - Beginning $703 ACCRUED INTEREST RECEIVABLE - Ending $0”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $9623 Accounts Payable and Accrued Expenses - Ending $0”
Raw XML Appendix160 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 | 365529 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -365959 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3900 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 375582 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 31481 |
| IRS990EZ/GrossReceiptsAmt | 0 | 84611 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 1102 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1283 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 83217 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 365959 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 365959 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 13172 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 1035 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 104075 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 1150 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 77571 |
| 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 | true |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 10053 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 209246 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 111 |
| 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 | 364 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | COLLECTIVE BARGAINING AND REPRESENTATION SERVICES TO APPROXIMATELY 0 MEMBERS FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2018. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 192407 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 9623 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 450570 |
| IRS990EZ/TotalRevenueAmt | 0 | 84611 |
| 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 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | false |
| IRS990ScheduleN/BondLiabilitiesDischargedInd | 0 | false |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | LOCAL 81134 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2018-09-30 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 226108733 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 201062 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(5) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | CASH DISBURSED |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | PO BOX 396 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | BELLMAWR |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 08099 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REFUNDS & REIMBURSEMENTS $111 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Name: COMMUNICATIONS WOKRERS OF AMER | Address: 501 3RD STREET N.W. WASHINGTON, DC 20001 | Purpose of payment: AFFILIATIONS | Amount: $31221 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $2292 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Conferences, Conventions, and Meetings $570 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Depreciation $78 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Insurance $2949 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MERGED ASSETS TO LOCAL 81134 $201062 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | TELEPHONE $2016 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MEMBERSHIP MEETINGS $159 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | NEGOTIATIONS $89 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | DUES REFUNDS $31 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Furniture and Fixtures - Beginning $78 Furniture and Fixtures - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Accounts Receivable - Beginning $5308 Accounts Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Prepaid Expenses and Deferred Charges - Beginning $3964 Prepaid Expenses and Deferred Charges - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | ACCRUED INTEREST RECEIVABLE - Beginning $703 ACCRUED INTEREST RECEIVABLE - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Accounts Payable and Accrued Expenses - Beginning $9623 Accounts Payable and Accrued Expenses - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Payments to Affiliates.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BARBARA CUNNINGHAM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-10-11 |
| 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/PreparerFirmEIN | 0 | 232749598 |
| 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 | 2018-10-11T10:58:59-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-09-30 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- $0
- Revenue
- $84,611
- Expenses
- $450,570
- Net income
- -$365,959
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