Civic Intelligence

Communications Workers of America Local 1038

990 • Fiscal year 2017 • EIN 30-0591087

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 16, 2018

451 N Glassboro RdWoodbury Heights, NJ 08097

(856) 853-1500

Siviq Scores

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

Liabilities / Assets

95th percentile

0.52x

Higher debt load relative to assets than 95% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.17x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

63rd percentile

9.9%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$125,601

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

82nd percentile

19%

Faster asset growth than 82% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

7.0%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$624,682

Up $101,848 (+19%) from 2016

Net Assets

Up

$302,668

Up $183,536 (+154%) from 2016

Liabilities

Down

$322,014

Down $81,688 (-20%) from 2016

Revenue

Up

$1,859,176

Up $120,971 (+7.0%) from 2016

Expenses

Down

$1,675,640

Down $75,932 (-4.3%) from 2016

Net Income

Up

$183,536

Up $196,903 (+1473%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,946,880Liabilities 2012: $353,207Net Assets 2012: $1,593,6732012Assets 2013: $664,408Liabilities 2013: $169,211Net Assets 2013: $495,1972013Assets 2014: $478,990Liabilities 2014: $113,460Net Assets 2014: $365,5302014Assets 2015: $303,441Liabilities 2015: $170,942Net Assets 2015: $132,4992015Assets 2016: $522,834Liabilities 2016: $403,702Net Assets 2016: $119,1322016Assets 2017: $624,682Liabilities 2017: $322,014Net Assets 2017: $302,6682017Assets 2018: $788,898Liabilities 2018: $449,928Net Assets 2018: $338,9702018Assets 2019: $732,474Liabilities 2019: $300,510Net Assets 2019: $431,9642019Assets 2020: $926,881Liabilities 2020: $272,777Net Assets 2020: $654,1042020Assets 2021: $807,459Liabilities 2021: $228,091Net Assets 2021: $579,3682021Assets 2022: $604,711Liabilities 2022: $257,649Net Assets 2022: $347,0622022Assets 2023: $869,368Liabilities 2023: $473,137Net Assets 2023: $396,2312023Assets 2024: $805,589Liabilities 2024: $451,585Net Assets 2024: $354,0042024

Highlighted filing

2017

Assets$624,682
Liabilities$322,014
Net Assets$302,668

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,420,1442012Expenses 2013: $4,218,3622013Revenue 2014: $3,035,971Expenses 2014: $3,225,638Net Income 2014: -$189,6672014Revenue 2015: $1,727,458Expenses 2015: $1,960,489Net Income 2015: -$233,0312015Revenue 2016: $1,738,205Expenses 2016: $1,751,572Net Income 2016: -$13,3672016Revenue 2017: $1,859,176Expenses 2017: $1,675,640Net Income 2017: $183,5362017Revenue 2018: $1,949,772Expenses 2018: $1,913,470Net Income 2018: $36,3022018Revenue 2019: $2,242,915Expenses 2019: $2,149,921Net Income 2019: $92,9942019Revenue 2020: $2,285,567Expenses 2020: $2,063,427Net Income 2020: $222,1402020Revenue 2021: $2,129,859Expenses 2021: $2,204,595Net Income 2021: -$74,7362021Revenue 2022: $2,326,180Expenses 2022: $2,558,486Net Income 2022: -$232,3062022Revenue 2023: $2,338,515Expenses 2023: $2,289,346Net Income 2023: $49,1692023Revenue 2024: $2,392,205Expenses 2024: $2,434,432Net Income 2024: -$42,2272024

Highlighted filing

2017

Revenue$1,859,176
Expenses$1,675,640
Net Income$183,536
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 16, 2018
Return Version
2016v3.0
Gross Receipts
$1,859,176
Mission and Program Overview

Mission

Labor Union

Provided collective bargaining representation to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$250,229$302,684▲ $52,455
Cash and Non-Interest-Bearing Accounts$112,329$140,992▲ $28,663
Accounts Receivable$125,199$124,917▼ $282
Savings and Temporary Cash Investments$20,795$48,303▲ $27,508
Prepaid Expenses and Deferred Charges$10,282$3,786▼ $6,496
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-
Total Assets$522,834$624,682▲ $101,848
Other Assets Total$4,000$4,000→ $0
Liabilities
Unsecured Notes Loans Payable$206,065$196,707▼ $9,358
Mortgage Notes Payable Secured by Investment Property$97,270$88,872▼ $8,398
Accounts Payable and Accrued Expenses$100,367$36,435▼ $63,932
Total Liabilities$403,702$322,014▼ $81,688
Net Assets / Fund Balance
Unrestricted Net Assets$119,132$302,668▲ $183,536
Total Net Assets Fund Balance$119,132$302,668▲ $183,536
Total Liabilities and Net Assets / Fund Balance$522,834$624,682▲ $101,848

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$104,301$127,390$231,691
Leasehold Improvements$119,759$54,334$174,093
Equipment$16,925$132,708$149,633
Land$52,000-$52,000
Other Land Buildings$9,699$18,530$28,229
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawn LudwigPresidentFT$112,308$13,293$125,601
Deborah Kelly-WeldonVice PresidentFT$80,490$10,032$90,522
Marvin RoyalVice PresidentFT$63,203$18,289$81,492
Denise GreeneExecutive VPPT$4,230-$4,230
Anthony SimoneTreasurerPT$3,543-$3,543

Board Members and Trustees

NameTitle
Donna JohnsonVice President
Evangeline BanksVice President
Karen KesslerVice President
Rosalyn FreelandVice President
Soraya GardnerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,780,159
Investment Income
$6
Other Revenue
$79,011
Change in Net Assets
$183,536

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,859,176
Total Revenue per Audited Statements
$1,859,176
Total Revenue per Form 990
$1,859,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,136,052
Other Expenses$517,853
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$587,666
Current Officers, Directors, Trustees, and Key Employees---$318,652
Occupancy---$97,097
Other Employee Benefits---$95,554
Payroll Taxes---$86,941
Office Expenses---$65,145
Fees for Services Accounting---$49,675
Pension Plan Contributions---$47,239
Conferences and Meetings---$39,450
Travel---$38,875
Payments to Affiliates---$24,100
All Other Expenses---$23,968
Benefits to Members---$21,735
Depreciation Depletion---$19,721
Insurance---$17,520
Information Technology---$14,653
Advertising---$13,566
Other Expenses---$12,960
Interest---$12,109
Fees for Services Legal---$9,766
Fees for Services Other---$6,203
Total Functional Expenses$0$0$0$1,675,640

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,675,640
Total Expenses per Audited Statements$1,675,640
Total Expenses per Form 990$1,675,640
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
Yes
Lobbying activity
No
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$27,950
Total Exempt Function Spending$27,950
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members are dues-paying persons working in covered employment under collective bargaining agreements.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The general membership elects executive board officers.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Amendments to the constitution and by-laws need to be approved by the general membership.

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

The federal form 990 was reviewed and approved by the executive board before it was filed with the irs.

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

no documents are made available to the public.

Filing and Contact Details

Filer

Filer Name
Communications Workers of America
EIN
30-0591087
Phone
8568531500
Address
451 N Glassboro Rd, Woodbury Heights, NJ 08097

Signing Officer

Name
Shawn Ludwig
Title
President
Signed
2018-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Ludwig
Formed
2010
Legal Domicile
Nj
Voting Board Members
10
Independent Board Members
5
Employees
15

Preparer

Firm
Gould Kobrick & Schlapp Pc
Address
3 PARK AVE 14TH FL, NEW YORK, NY 10016-5902
Preparer
Steven T Schlapp
Phone
2125649451
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IRS990/OtherRevenueMiscGrp/BusinessCd0561000
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IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/Desc1Movie tickets
IRS990/OtherRevenueMiscGrp/Desc2Salary Reimbursement
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01632
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1411
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt276968
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01632
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1411
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt276968
IRS990/OtherRevenueTotalAmt079011
IRS990/OtherSalariesAndWagesGrp/TotalAmt0587666
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt024100
IRS990/PayrollTaxesGrp/TotalAmt086941
IRS990/PensionPlanContributionsGrp/TotalAmt047239
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010282
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03786
IRS990/PrincipalOfficerNm0Shawn Ludwig
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01780159
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01780159
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt020700
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt026
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0516923
IRS990/PYOtherRevenueAmt031559
IRS990/PYProgramServiceRevenueAmt01706620
IRS990/PYRevenuesLessExpensesAmt0-13367
IRS990/PYSalariesCompEmpBnftPaidAmt01213949
IRS990/PYTotalExpensesAmt01751572
IRS990/PYTotalRevenueAmt01738205
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0183536
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020795
IRS990/SavingsAndTempCashInvstGrp/EOYAmt048303
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/Form1120POLFiledInd0true
IRS990ScheduleC/InternalFundsContributedAmt027950
IRS990ScheduleC/PoliticalExpendituresAmt027950
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0IN FURTHERANCE OF THE INTERESTS OF ITS MEMBERS, THE ORGANIZATION, FROM TIME TO TIME, ENDORSES CANDIDATES FOR PUBLIC OFFICE.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1 - Direct and Indirect Political Campaign Activities
IRS990ScheduleC/TotalExemptFunctionExpendAmt027950
IRS990ScheduleD/BuildingsGrp/BookValueAmt0104301
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0127390
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0231691
IRS990ScheduleD/EquipmentGrp/BookValueAmt016925
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0132708
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0149633
IRS990ScheduleD/ExpensesSubtotalAmt01675640
IRS990ScheduleD/LandGrp/BookValueAmt052000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt052000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0119759
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt054334
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0174093
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09699
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018530
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028229
IRS990ScheduleD/RevenueSubtotalAmt01859176
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0302684
IRS990ScheduleD/TotalExpensesPerForm990Amt01675640
IRS990ScheduleD/TotalRevenuePerForm990Amt01859176
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01859176
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01675640
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE DUES-PAYING PERSONS WORKING IN COVERED EMPLOYMENT UNDER COLLECTIVE BARGAINING AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GENERAL MEMBERSHIP ELECTS EXECUTIVE BOARD OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AMENDMENTS TO THE CONSTITUTION AND BY-LAWS NEED TO BE APPROVED BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FEDERAL FORM 990 WAS REVIEWED AND APPROVED BY THE EXECUTIVE BOARD BEFORE IT WAS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4no documents are made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0624682
IRS990/TotalAssetsGrp/BOYAmt0522834
IRS990/TotalAssetsGrp/EOYAmt0624682
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01675640
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0403702
IRS990/TotalLiabilitiesEOYAmt0322014
IRS990/TotalLiabilitiesGrp/BOYAmt0403702
IRS990/TotalLiabilitiesGrp/EOYAmt0322014
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0119132
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0302668
IRS990/TotalOtherCompensationAmt041614
IRS990/TotalProgramServiceRevenueAmt01780159
IRS990/TotalReportableCompFromOrgAmt0263774
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01859170
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01859176
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0522834
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0624682
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt038875
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0119132
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0302668
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0206065
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0196707
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0451 N Glassboro Rd
IRS990/USAddress/CityNm0Woodbury Heights
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008097
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.cwa1038.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Shawn Ludwig
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Communications Workers of America

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