Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Communication Workers AFL-CIO Lu 54042 Nabet Local 42
990EZ • Fiscal year 2024 • EIN 34-6555174
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
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 14.5% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Balance Sheet
Assets
Up$345,920
Up $75,695 (+28%) from 2022
Net Assets
Up$345,920
Up $75,695 (+28%) from 2022
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$135,215
Up $8,575 (+6.8%) from 2022
Expenses
Up$89,960
Up $12,374 (+16%) from 2022
Net Income
Down$45,255
Down $3,799 (-7.7%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2023 to Sep 30, 2024
- Signed
- Dec 6, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $135,215
Mission and Program Overview
Mission
Collective bargaining agent for union membership
Program Services
| Description | Grants | Expenses |
|---|---|---|
| COLLECTIVE BARGAINING AGENT FOR UNION MEMBERSHIP | - | $89,960 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ROBIN GUBANICH | Treasurer | PT | $19,640 | - | $19,640 |
| KEN KOSCICK | President | PT | $1,572 | - | $1,572 |
| GEORGE PAYAMGIS | Vice Preside | PT | $1,267 | - | $1,267 |
Filing and Contact Details
Filer
- Filer Name
- Communication Workers Afl-cio
- EIN
- 34-6555174
- Phone
- 2163512242
- Address
- 1400 E SCHAAF ROAD, BROOKLYN HTS, OH 44131
Signing Officer
- Name
- Ken Koscick
- Title
- President
- Phone
- 2163512242
- Signed
- 2024-12-06
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Kuhns & Associates Inc
- Address
- 9700 ROCKSIDE ROAD STE 350, VALLEY VIEW, OH 44125
- Preparer
- Colleen M Smith CPA
- Phone
- 2165737395
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Reimbursements 614 defense fund reimbursements 486 miscellaneous 50 total 1,150”
Form 990-ez, Part I, Line 16
“Expenses transportation 541 meals 873 lodging 1,603 meetings & seminars 104 interest paid 11 telephone 2,602 postage 72 office supplies 2,018 dues & subscriptions 1,050 fees 248 payroll processing 2,056 officer expenses 8,499 computer training 2,000 officer expense 4,470 dues to international 7,743 equipment rental 26 harris/wachenschwanz scho 388 non-investment depreciation 405 total 34,709”
Form 990-ez, Part II, Line 24
“Office- equipment 15,414 15,414 a/d office- equipment 0 0 less accumulated depreciation 14,735 15,141 total 679 273”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses -71 0 credit card payable 71 0”
Raw XML Appendix105 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 | ROBIN GUBANICH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2163512242 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1400 E SCHAAF ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKLYN HEIGHTS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44131 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 299986 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 345647 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 45255 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5401 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 300665 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 345920 |
| IRS990EZ/GrossReceiptsAmt | 0 | 135215 |
| IRS990EZ/GroupExemptionNum | 0 | 1102 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3249 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 300665 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 345920 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 300665 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 345920 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 6000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 1572 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 19640 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 1267 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KEN KOSCICK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ROBIN GUBANICH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GEORGE PAYAMGIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 679 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 273 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 34709 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1150 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COLLECTIVE BARGAINING AGENT FOR UNION MEMBERSHIP |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 130816 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | COLLECTIVE BARGAINING AGENT FOR UNION MEMBERSHIP |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 89960 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 43850 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 89960 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 89960 |
| IRS990EZ/TotalRevenueAmt | 0 | 135215 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTP://WWW.NABET42.ORG/ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REIMBURSEMENTS 614 DEFENSE FUND REIMBURSEMENTS 486 MISCELLANEOUS 50 TOTAL 1,150 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES TRANSPORTATION 541 MEALS 873 LODGING 1,603 MEETINGS & SEMINARS 104 INTEREST PAID 11 TELEPHONE 2,602 POSTAGE 72 OFFICE SUPPLIES 2,018 DUES & SUBSCRIPTIONS 1,050 FEES 248 PAYROLL PROCESSING 2,056 OFFICER EXPENSES 8,499 COMPUTER TRAINING 2,000 OFFICER EXPENSE 4,470 DUES TO INTERNATIONAL 7,743 EQUIPMENT RENTAL 26 HARRIS/WACHENSCHWANZ SCHO 388 NON-INVESTMENT DEPRECIATION 405 TOTAL 34,709 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OFFICE- EQUIPMENT 15,414 15,414 A/D OFFICE- EQUIPMENT 0 0 LESS ACCUMULATED DEPRECIATION 14,735 15,141 TOTAL 679 273 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES -71 0 CREDIT CARD PAYABLE 71 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEN KOSCICK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2163512242 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-12-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMMUNICATION WORKERS AFL-CIO |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LU 54042 NABET LOCAL 42 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 346555174 |
| ReturnHeader/Filer/PhoneNum | 0 | 2163512242 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1400 E SCHAAF ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BROOKLYN HTS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44131 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341602354 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KUHNS & ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9700 ROCKSIDE ROAD STE 350 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | VALLEY VIEW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44125 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2165737395 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-12-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | COLLEEN M SMITH CPA |
| ReturnHeader/ReturnTs | 0 | 2024-12-19T14:38:32-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $345,920
- Liabilities
- -
- Net assets
- $345,920
- Revenue
- $135,215
- Expenses
- $89,960
- Net income
- $45,255