Civic Intelligence

Communication Workers of America Local 1088

EIN 23-7379663 • 501(c)5 • Toms River, NJ

Profile

The objective of the local 1088 is to represent and serve the workers within its jurisdiction in accordance with the bylawas of the local and the constitution and policies of the union.

1130 Hooper AveToms River, NJ 08753

www.local1088.org

Siviq Scores

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

Liabilities / Assets

94th percentile

0.24x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

97th percentile

0.53x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

75th percentile

$8,515

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

70th percentile

9.6%

Faster asset growth than 70% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

21st percentile

-14%

Faster revenue growth than 21% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$269,297

Up $23,649 (+9.6%) from 2022

Liabilities

Up

$65,667

Up $36,953 (+129%) from 2022

Net Assets

Down

$203,630

Down $13,304 (-6.1%) from 2022

Operations
Liabilities / Revenue97th percentileNet Margin23rd percentile

Revenue

Down

$123,867

Down $19,368 (-14%) from 2022

Expenses

Down

$137,171

Down $25,652 (-16%) from 2022

Net Income

Up

-$13,304

Up $6,284 (+32%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$300K$200K$100K$0Assets 2014: $177,897Liabilities 2014: $8,490Net Assets 2014: $169,4072014Assets 2015: $193,397Liabilities 2015: $8,000Net Assets 2015: $185,3972015Assets 2016: $196,894Liabilities 2016: $10,500Net Assets 2016: $186,3942016Assets 2017: $201,746Liabilities 2017: $10,800Net Assets 2017: $190,9462017Assets 2018: $218,626Liabilities 2018: $12,500Net Assets 2018: $206,1262018Assets 2019: $226,403Liabilities 2019: $13,000Net Assets 2019: $213,4032019Assets 2020: $240,699Liabilities 2020: $13,750Net Assets 2020: $226,9492020Assets 2021: $267,098Liabilities 2021: $30,576Net Assets 2021: $236,5222021Assets 2022: $245,648Liabilities 2022: $28,714Net Assets 2022: $216,9342022Assets 2023: $269,297Liabilities 2023: $65,667Net Assets 2023: $203,6302023

Highlighted filing

2023

Assets$269,297
Liabilities$65,667
Net Assets$203,630
Open 2023 Filing

Operations Trend

Revenue Growth21st percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2014: $151,380Expenses 2014: $173,544Net Income 2014: -$22,1642014Revenue 2015: $154,115Expenses 2015: $138,660Net Income 2015: $15,4552015Revenue 2016: $161,155Expenses 2016: $160,158Net Income 2016: $9972016Revenue 2017: $170,100Expenses 2017: $165,548Net Income 2017: $4,5522017Revenue 2018: $160,709Expenses 2018: $145,529Net Income 2018: $15,1802018Revenue 2019: $153,585Expenses 2019: $146,308Net Income 2019: $7,2772019Revenue 2020: $151,858Expenses 2020: $138,312Net Income 2020: $13,5462020Revenue 2021: $162,219Expenses 2021: $152,646Net Income 2021: $9,5732021Revenue 2022: $143,235Expenses 2022: $162,823Net Income 2022: -$19,5882022Revenue 2023: $123,867Expenses 2023: $137,171Net Income 2023: -$13,3042023

Highlighted filing

2023

Revenue$123,867
Expenses$137,171
Net Income-$13,304
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$269,297
Liabilities
$65,667
Net assets
$203,630
Revenue
$123,867
Expenses
$137,171
Net income
-$13,304
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.69$0.66$2.04$1.24$1.37$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.29$2.17$1.43$1.63$0.20
2021Detailed filing. Detailed filing data is available for this year.$2.67$0.31$2.37$1.62$1.53$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.41$0.14$2.27$1.52$1.38$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.26$0.13$2.13$1.54$1.46$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.19$0.13$2.06$1.61$1.46$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.02$0.11$1.91$1.70$1.66$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.97$0.11$1.86$1.61$1.60$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.93$0.08$1.85$1.54$1.39$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.78$0.08$1.69$1.51$1.74$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Apr 15, 2025
Return Version
2022v5.0
Gross Receipts
$123,867
Mission and Program Overview

Mission

The objective of the local 1088 is to represent and serve the workers within its jurisdiction in accordance with the bylawas of the local and the constitution and policies of the union.

The objective of the local 1088 is to represent and serve the workers within its jurisdiction in accordance with the bylaws of the local and the constitution and policies of the

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$186,214$179,785▼ $6,429
Savings and Temporary Cash Investments$40,867$40,901▲ $34
Land, Buildings, and Equipment, Net$11,895$8,792▼ $3,103
Prepaid Expenses and Deferred Charges$5,089$6,397▲ $1,308
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$245,648$269,297▲ $23,649
Other Assets Total$1,583$33,422▲ $31,839
Liabilities
Other Liabilities$12,364$41,858▲ $29,494
Accounts Payable and Accrued Expenses$16,350$23,809▲ $7,459
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$28,714$65,667▲ $36,953
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,934$203,630▼ $13,304
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$216,934$203,630▼ $13,304
Total Liabilities and Net Assets / Fund Balance$245,648$269,297▲ $23,649

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,792$22,289$31,081
Other Assets Org$31,839--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Daniel DokaExecutive VP - Term. 9/2023-$8,515$8,515
Nicole HigginsTreasurerPT$8,295$8,295
Patricia SelfPresident - Term. 9/2023-$8,129$8,129
Sharon VogelSecretary-$6,910$6,910
Lynn TalaricoVP - Lacey-$2,400$2,400
Susan ProwseVP, Judicial-$1,277$1,277
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$119,148
Investment Income
$34
Other Revenue
$4,685
Change in Net Assets
$-13,304

Audited Revenue Reconciliation

Revenue per Audited Statements
$123,867
Total Revenue per Audited Statements
$123,867
Total Revenue per Form 990
$123,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,510
Salaries, Compensation, and Employee Benefits$39,661
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---$35,100
Occupancy---$33,345
Fees for Services Accounting---$11,931
Conferences and Meetings---$10,779
Information Technology---$8,384
Travel---$5,979
Fees for Services Legal---$5,200
Insurance---$5,048
Other Expenses---$4,232
Depreciation Depletion---$3,103
Payroll Taxes---$2,975
Other Salaries and Wages---$1,586
Office Expenses---$1,185
Total Functional Expenses$0$0$0$137,171

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$137,171
Total Expenses per Audited Statements$137,171
Total Expenses per Form 990$137,171
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$32,353
Capital Lease Payable$9,505
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, LINE 11B:

“The treasurer performs a detailed review of the 990 and is responsible for filing the form with the regulatory agency. The full board will also review and approve the form before filing.”

FORM 990, PART VI, LINE 12C:

“Annually, at the board of trustees meeting, the trustees are required to disclose if there are any conflicts of interest. If a conflicting interest exists, the person with the conflict is excluded from the discussion and approval of such transaction.”

FORM 990, PART VI, LINE 15A:

“The board approves salaries for all officials.”

FORM 990, PART VI, LINE 15B:

“The board of directors approved the compensation for all officers.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization makes its governing documents, conflict-of-interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Communication Workers of America Local 1088
EIN
23-7379663
In Care Of
% JULIE WEST-BETHUNE
Phone
7322865932
Address
1130 Hooper Ave, Toms River, NJ 08753

Signing Officer

Name
Julie West-bethune
Title
Treasurer
Phone
7025724109
Signed
2025-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie West-bethune
Formed
1974
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
331 NEWMAN SPRINGS RD STE 125, RED BANK, NJ 07701-6765
Preparer
Terry C Moncrief CPA
Phone
7328423113
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4D:

“Communication workers of america local #1088 (organization) is a non profit organization which was formed to unite the workers within its jurisdiction in a single cohesive labor union for the purpose of collective effort.”

FORM 990, PART XII, LINE 2C:

“The board of trustees assumes responsibility for oversight of the audit and selection of an independent auditor. There has been no change in this process from the prior year.”

Financial Statement Notes

Part X, LINE 2:

“He organization's policy is to evaluate uncertain tax positions in accordance with accounting standards codification ("asc") 740, accounting for uncertainty in income taxes. Pursuant to asc 740, management has determined that as of september 30, 2023 and 2022, it does not have any uncertain tax positions required to be reported. The standard clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The standard also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Based on its evaluation, the organization has concluded that there are no significant uncertain tax positions requiring recognition in the financial statements. There are no income tax related penalties or interest for the periods presented in these financial statements.”

Raw XML AppendixShowing 400 of 401 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/MissionDesc0THE OBJECTIVE OF THE LOCAL 1088 IS TO REPRESENT AND SERVE THE WORKERS WITHIN ITS JURISDICTION IN ACCORDANCE WITH THE BYLAWAS OF THE LOCAL AND THE CONSTITUTION AND POLICIES OF THE UNION.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HE ORGANIZATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. PURSUANT TO ASC 740, MANAGEMENT HAS DETERMINED THAT AS OF SEPTEMBER 30, 2023 AND 2022, IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED. THE STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE STANDARD ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. THERE ARE NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS PRESENTED IN THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNICATION WORKERS OF AMERICA LOCAL #1088 (ORGANIZATION) IS A NON PROFIT ORGANIZATION WHICH WAS FORMED TO UNITE THE WORKERS WITHIN ITS JURISDICTION IN A SINGLE COHESIVE LABOR UNION FOR THE PURPOSE OF COLLECTIVE EFFORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER PERFORMS A DETAILED REVIEW OF THE 990 AND IS RESPONSIBLE FOR FILING THE FORM WITH THE REGULATORY AGENCY. THE FULL BOARD WILL ALSO REVIEW AND APPROVE THE FORM BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, AT THE BOARD OF TRUSTEES MEETING, THE TRUSTEES ARE REQUIRED TO DISCLOSE IF THERE ARE ANY CONFLICTS OF INTEREST. IF A CONFLICTING INTEREST EXISTS, THE PERSON WITH THE CONFLICT IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD APPROVES SALARIES FOR ALL OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS APPROVED THE COMPENSATION FOR ALL OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT AUDITOR. THERE HAS BEEN NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 4D:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, LINE 15A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, LINE 15B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
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IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008753
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE WEST-BETHUNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07025724109
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATION WORKERS OF AMERICA LOCAL 1088
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ReturnHeader/Filer/InCareOfNm0% JULIE WEST-BETHUNE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0331 NEWMAN SPRINGS RD STE 125
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RED BANK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0077016765
ReturnHeader/PreparerPersonGrp/PhoneNum07328423113
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY C MONCRIEF CPA
ReturnHeader/ReturnTs02025-04-17T07:58:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30

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