Civic Intelligence

Communication Workers AFL-CIO Lu 03205

990 • Fiscal year 2015 • EIN 23-7043081

Oct 01, 2014 to Sep 30, 2015 • Filed on Mar 02, 2016

PO Box 6Covington, GA 30210

(770) 787-3205

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

42nd percentile

1.0%

Higher net margin than 42% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

38th percentile

-0.9%

Faster asset growth than 38% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-2.2%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$257,612

Down $2,422 (-0.9%) from 2014

Net Assets

Up

$254,445

Up $2,375 (+0.9%) from 2014

Liabilities

Down

$3,167

Down $4,797 (-60%) from 2014

Revenue

Down

$229,852

Down $5,081 (-2.2%) from 2014

Expenses

Up

$227,477

Up $4,381 (+2.0%) from 2014

Net Income

Down

$2,375

Down $9,462 (-80%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2012: $190,431Liabilities 2012: $7,588Net Assets 2012: $182,8432012Assets 2014: $260,034Liabilities 2014: $7,964Net Assets 2014: $252,0702014Assets 2015: $257,612Liabilities 2015: $3,167Net Assets 2015: $254,4452015

Highlighted filing

2015

Assets$257,612
Liabilities$3,167
Net Assets$254,445

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0Expenses 2012: $213,2372012Revenue 2014: $234,933Expenses 2014: $223,096Net Income 2014: $11,8372014Revenue 2015: $229,852Expenses 2015: $227,477Net Income 2015: $2,3752015

Highlighted filing

2015

Revenue$229,852
Expenses$227,477
Net Income$2,375
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Mar 2, 2016
Return Version
2014v6.0
Gross Receipts
$232,398
Mission and Program Overview

Mission

Labor Union

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$252,070$254,445▲ $2,375
Cash and Non-Interest-Bearing Accounts$203,344$200,027▼ $3,317
Land, Buildings, and Equipment, Net$56,690$57,585▲ $895
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$260,034$257,612▼ $2,422
Other Assets Total-$0-
Liabilities
Other Liabilities$7,964$3,167▼ $4,797
Total Liabilities$7,964$3,167▼ $4,797
Net Assets / Fund Balance
Total Net Assets Fund Balance$252,070$254,445▲ $2,375
Total Liabilities and Net Assets / Fund Balance$260,034$257,612▼ $2,422

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$895$100$995
Land$56,690--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shane PetersonPresident
Darren WilliamsVice President
Stan Long1st Vice Presid
Marva GardnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$227,386
Investment Income
$12
Other Revenue
$2,454
Change in Net Assets
$2,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,372
Other Expenses$80,105
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$81,347--$81,347
Other Salaries and Wages$56,295--$56,295
All Other Expenses$24,447--$24,447
Conferences and Meetings$19,265--$19,265
Payroll Taxes$9,730--$9,730
Other Expenses$5,146--$5,146
Office Expenses$4,963--$4,963
Fees for Services Accounting$2,450--$2,450
Insurance$990--$990
Total Functional Expenses$227,477$0$0$227,477
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$2,592
SWT Payable$558
SUTA Payable$17
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Communication Workers AFL-CIO LU 03205
EIN
23-7043081
Phone
7707873205
Address
PO Box 6, Covington, GA 30210

Signing Officer

Name
Marva Gardner
Title
Treasurer
Signed
2016-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shane Peterson
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
0
Employees
24

Preparer

Firm
LeClair and Martin Tax Consultants
Address
2389 Scenic Highway, Snellville, GA 30078
Preparer
Daniel J LeClair
Phone
7709723000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

Bank Charges: Column (A) - Total = $36; Column (B) - Program Services = $36; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Building and Grounds: Column (A) - Total = $1786; Column (B) - Program Services = $1786; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Charitable Contributions: Column (A) - Total = $2521; Column (B) - Program Services = $2521; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Community Service: Column (A) - Total = $1029; Column (B) - Program Services = $1029; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DOL : Column (A) - Total = $108; Column (B) - Program Services = $108; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Education: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Elections: Column (A) - Total = $205; Column (B) - Program Services = $205; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Equipment Lease: Column (A) - Total = $2480; Column (B) - Program Services = $2480; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Gifts and Flowers: Column (A) - Total = $1124; Column (B) - Program Services = $1124; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Local 3205 Meeting Expense: Column (A) - Total = $2959; Column (B) - Program Services = $2959; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Member Expense: Column (A) - Total = $3562; Column (B) - Program Services = $3562; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Miscellaneous: Column (A) - Total = $-100; Column (B) - Program Services = $-100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Mobilization: Column (A) - Total = $2410; Column (B) - Program Services = $2410; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Organizzation: Column (A) - Total = $3073; Column (B) - Program Services = $3073; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $554; Column (B) - Program Services = $554; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Relief : Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

sponsorships: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML Appendix377 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank Charges: Column (A) - Total = $36; Column (B) - Program Services = $36; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Building and Grounds: Column (A) - Total = $1786; Column (B) - Program Services = $1786; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Charitable Contributions: Column (A) - Total = $2521; Column (B) - Program Services = $2521; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Community Service: Column (A) - Total = $1029; Column (B) - Program Services = $1029; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOL : Column (A) - Total = $108; Column (B) - Program Services = $108; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Education: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Elections: Column (A) - Total = $205; Column (B) - Program Services = $205; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Equipment Lease: Column (A) - Total = $2480; Column (B) - Program Services = $2480; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Gifts and Flowers: Column (A) - Total = $1124; Column (B) - Program Services = $1124; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Local 3205 Meeting Expense: Column (A) - Total = $2959; Column (B) - Program Services = $2959; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Member Expense: Column (A) - Total = $3562; Column (B) - Program Services = $3562; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Miscellaneous: Column (A) - Total = $-100; Column (B) - Program Services = $-100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Mobilization: Column (A) - Total = $2410; Column (B) - Program Services = $2410; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Organizzation: Column (A) - Total = $3073; Column (B) - Program Services = $3073; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Postage and Shipping: Column (A) - Total = $554; Column (B) - Program Services = $554; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Relief : Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18sponsorships: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0260034
IRS990/TotalAssetsEOYAmt0257612
IRS990/TotalAssetsGrp/BOYAmt0260034
IRS990/TotalAssetsGrp/EOYAmt0257612
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0227477
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227477
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07964
IRS990/TotalLiabilitiesEOYAmt03167
IRS990/TotalLiabilitiesGrp/BOYAmt07964
IRS990/TotalLiabilitiesGrp/EOYAmt03167
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0252070
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0254445
IRS990/TotalProgramServiceExpensesAmt0227369
IRS990/TotalProgramServiceRevenueAmt0227386
IRS990/TotalRevenueGrp/ExclusionAmt0229840
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0229852
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0260034
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0257612
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO Box 6
IRS990/USAddress/CityNm0Covington
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030210
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Marva Gardner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Communication Workers AFL-CIO LU 03205
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0237043081
ReturnHeader/Filer/PhoneNum07707873205
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 6
ReturnHeader/Filer/USAddress/CityNm0Covington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030210
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LeClair and Martin Tax Consultants
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02389 Scenic Highway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Snellville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030078
ReturnHeader/PreparerPersonGrp/PhoneNum07709723000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel J LeClair
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-03-02T04:21:43-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

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