Civic Intelligence

Communications Workers of America Local 3122

EIN 23-7307156 • 501(c)5 • Miami, FL

Profile

SEE BELOW

13012 SW 133rd CourtMiami, FL 33186

cwa-union.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

1st percentile

-153%

Higher net margin than 1% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

69th percentile

$44,556

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

3rd percentile

-44%

Faster asset growth than 3% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

4th percentile

-36%

Faster revenue growth than 4% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,657,305

Up $879,432 (+113%) from 2023

Liabilities

Up

$912,520

Up $903,448 (+9959%) from 2023

Net Assets

Down

$744,785

Down $24,016 (-3.1%) from 2023

Revenue

Up

$752,327

Up $211,323 (+39%) from 2023

Expenses

Up

$779,400

Up $234,861 (+43%) from 2023

Net Income

Down

-$27,073

Down $23,538 (-666%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $768,739Liabilities 2010: $3,144Net Assets 2010: $765,5952010Assets 2011: $685,111Liabilities 2011: $0Net Assets 2011: $685,1112011Assets 2012: $664,943Liabilities 2012: $0Net Assets 2012: $664,9432012Assets 2013: $718,117Liabilities 2013: $0Net Assets 2013: $718,1172013Assets 2014: $746,931Liabilities 2014: $0Net Assets 2014: $746,9312014Assets 2015: $651,755Liabilities 2015: $0Net Assets 2015: $651,7552015Assets 2016: $665,691Liabilities 2016: $0Net Assets 2016: $665,6912016Assets 2017: $705,051Liabilities 2017: $0Net Assets 2017: $705,0512017Assets 2018: $703,549Liabilities 2018: $0Net Assets 2018: $703,5492018Assets 2019: $666,512Liabilities 2019: $0Net Assets 2019: $666,5122019Assets 2020: $685,790Liabilities 2020: $0Net Assets 2020: $685,7902020Assets 2021: $708,465Liabilities 2021: $5,005Net Assets 2021: $703,4602021Assets 2022: $772,337Liabilities 2022: $0Net Assets 2022: $772,3372022Assets 2023: $777,873Liabilities 2023: $9,072Net Assets 2023: $768,8012023Assets 2024: $1,657,305Liabilities 2024: $912,520Net Assets 2024: $744,7852024

Highlighted filing

2024

Assets$1,657,305
Liabilities$912,520
Net Assets$744,785

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $623,1282010Expenses 2011: $570,4202011Expenses 2012: $484,4682012Expenses 2013: $396,8332013Revenue 2014: $485,339Expenses 2014: $456,525Net Income 2014: $28,8142014Revenue 2015: $576,319Expenses 2015: $671,495Net Income 2015: -$95,1762015Revenue 2016: $497,540Expenses 2016: $483,604Net Income 2016: $13,9362016Revenue 2017: $530,972Expenses 2017: $491,612Net Income 2017: $39,3602017Revenue 2018: $502,885Expenses 2018: $504,387Net Income 2018: -$1,5022018Revenue 2019: $511,335Expenses 2019: $548,372Net Income 2019: -$37,0372019Revenue 2020: $441,493Expenses 2020: $422,215Net Income 2020: $19,2782020Revenue 2021: $392,732Expenses 2021: $375,062Net Income 2021: $17,6702021Revenue 2022: $375,932Expenses 2022: $307,055Net Income 2022: $68,8772022Revenue 2023: $541,004Expenses 2023: $544,539Net Income 2023: -$3,5352023Revenue 2024: $752,327Expenses 2024: $779,400Net Income 2024: -$27,0732024

Highlighted filing

2024

Revenue$752,327
Expenses$779,400
Net Income-$27,073

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.66$0.91$0.74$0.75$0.78$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.78$0.01$0.77$0.54$0.54$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.38$0.31$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.39$0.38$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.44$0.42$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.51$0.55$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.50$0.50$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.53$0.49$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.50$0.48$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.58$0.67$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.49$0.46$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.00$0.72$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 13, 2025
Return Version
2023v6.0
Gross Receipts
$752,327
Mission and Program Overview

Mission

Local acts as collective bargaining agent for members. It improves the wages, benefits and working conditions of its members.

Local acts as collective bargaining agent for members. It improves the wages, benefits and working conditions of it's members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$770,686$1,652,559▲ $881,873
Land, Buildings, and Equipment, Net$6,767$4,131▼ $2,636
Total Assets$777,873$1,657,305▲ $879,432
Other Assets Total$420$615▲ $195
Liabilities
Accounts Payable and Accrued Expenses-$903,127-
Other Liabilities$9,072$9,393▲ $321
Total Liabilities$9,072$912,520▲ $903,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$768,801$744,785▼ $24,016
Total Net Assets Fund Balance$768,801$744,785▼ $24,016
Total Liabilities and Net Assets / Fund Balance$777,873$1,657,305▲ $879,432

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$237,110$237,110
Equipment-$29,805$29,805
Other Land Buildings$4,131$8,178$12,309
Leasehold Improvements-$3,158$3,158
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher WaltersonPresidentFT$45,684$45,684
Tania EscobarTreasurer/sePT$44,727$44,727
Deborah E MeerbottMobility V.pPT$41,502$41,502
Alfredo Lopez JrFirst Vice PPT$40,636$40,636
Marc GayleConsumers V.-$24,503$24,503
Roberto Perez De CaminoNorth Area V-$18,926$18,926
Eloy SaumellSouth Area V-$15,471$15,471
Derek DebevecPublic Works-$12,491$12,491
Natalie B SantiagoExecutive V.PT$7,726$7,726
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$736,127
Investment Income
$11,946
Other Revenue
$4,254
Change in Net Assets
$-27,073

Audited Revenue Reconciliation

Revenue per Audited Statements
$752,327
Total Revenue per Audited Statements
$752,327
Total Revenue per Form 990
$752,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$524,078
Other Expenses$255,322
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$251,666--$251,666
Other Salaries and Wages$200,663--$200,663
Payroll Taxes$71,749--$71,749
Conferences and Meetings$47,191--$47,191
All Other Expenses$42,853--$42,853
Office Expenses$41,488--$41,488
Fees for Services Accounting$18,625--$18,625
Other Expenses$11,002--$11,002
Insurance$3,832--$3,832
Depreciation Depletion$2,639--$2,639
Total Functional Expenses$779,400$0$0$779,400

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$779,400
Total Expenses per Audited Statements$779,400
Total Expenses per Form 990$779,400
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$8,593
Dues Payable$800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS

Form 990, Page 6, Part VI, Line 7A

YES

Form 990, Page 6, Part VI, Line 7B

Certain decisions require membership vote

Form 990, Page 6, Part VI, Line 11B

Copies of the 990's were provided to all the officers for their review and approval prior to the filing of the return.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Communications Workers of America
EIN
23-7307156
Phone
3052321333
Address
13012 SW 133RD COURT, MIAMI, FL 33186
Doing Business As
Cwa3122

Signing Officer

Name
Christopher Walterson
Title
President
Phone
3052321333
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Walterson
Formed
2000
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
74

Preparer

Firm
Ksdt & Co LLC
Address
9300 S DADELAND BLVD STE 600, MIAMI, FL 33156-2721
Preparer
Staci F Gralnick-parrish CPA
Phone
3056703370
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Local acts as collective bargaining agent for members. It improves the wages, benefits and working conditions of it's members.

Financial Statement Notes

Schedule D, Page 3, Part X

The local is exempt from federal income taxes under internal revenue code irc 501(c)(5) under the group exemption of the international and, therefore, no provision for federal income taxes has been recorded. In addition, the local is required to operate in conformity with the irc to maintain the tax-exempt status. Management believes that the local is being operated in compliance with the applicable requirements of the irc and, therefore, believes that the local is tax-exempt. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the local and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The local has taken no such positions. The local is subject to routine audits by taxing jurisdictions; however,there are currently no audits for any tax periods in progress. Management believes the local is no longer subject to income tax examinations for years ending prior to september 30, 2019.

Raw XML Appendix360 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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IRS990/PayrollTaxesGrp/TotalAmt071749
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IRS990/PrincipalOfficerNm0CHRISTOPHER WALTERSON
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0LOCAL ACTS AS COLLECTIVE BARGAINING AGENT FOR MEMBERS. IT IMPROVES THE WAGES, BENEFITS AND WORKING CONDITIONS OF IT'S MEMBERS.
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IRS990/PYOtherRevenueAmt065681
IRS990/PYProgramServiceRevenueAmt0475315
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IRS990/PYSalariesCompEmpBnftPaidAmt0412244
IRS990/PYTotalExpensesAmt0544539
IRS990/PYTotalRevenueAmt0541004
IRS990/ReconcilationRevenueExpnssAmt0-27073
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01652559
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IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0237110
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0237110
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029805
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029805
IRS990ScheduleD/ExpensesSubtotalAmt0779400
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03158
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03158
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04131
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08178
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012309
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08593
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0752327
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE IRC 501(C)(5) UNDER THE GROUP EXEMPTION OF THE INTERNATIONAL AND, THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN RECORDED. IN ADDITION, THE LOCAL IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS. MANAGEMENT BELIEVES THAT THE LOCAL IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE LOCAL IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE LOCAL HAS TAKEN NO SUCH POSITIONS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER,THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE LOCAL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS ENDING PRIOR TO SEPTEMBER 30, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0779400
IRS990ScheduleD/TotalLiabilityAmt09393
IRS990ScheduleD/TotalRevenuePerForm990Amt0752327
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0752327
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0779400
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LOCAL ACTS AS COLLECTIVE BARGAINING AGENT FOR MEMBERS. IT IMPROVES THE WAGES, BENEFITS AND WORKING CONDITIONS OF IT'S MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CERTAIN DECISIONS REQUIRE MEMBERSHIP VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF THE 990'S WERE PROVIDED TO ALL THE OFFICERS FOR THEIR REVIEW AND APPROVAL PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0true
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt074
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0779400
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09072
IRS990/TotalLiabilitiesEOYAmt0912520
IRS990/TotalLiabilitiesGrp/BOYAmt09072
IRS990/TotalLiabilitiesGrp/EOYAmt0912520
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0768801
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0744785
IRS990/TotalProgramServiceRevenueAmt0736127
IRS990/TotalReportableCompFromOrgAmt0251666
IRS990/TotalRevenueGrp/ExclusionAmt011946
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0740381
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0752327
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0777873
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01657305
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013012 SW 133RD COURT
IRS990/USAddress/CityNm0MIAMI
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033186
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTPS://CWA-UNION.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER WALTERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03052321333
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATIONS WORKERS OF AMERICA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 3122
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0237307156
ReturnHeader/Filer/PhoneNum03052321333
ReturnHeader/Filer/USAddress/AddressLine1Txt013012 SW 133RD COURT
ReturnHeader/Filer/USAddress/CityNm0MIAMI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033186
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260547877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSDT & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09300 S DADELAND BLVD STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0331562721
ReturnHeader/PreparerPersonGrp/PhoneNum03056703370
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACI F GRALNICK-PARRISH CPA
ReturnHeader/ReturnTs02025-08-13T15:44:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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