Civic Intelligence

Communication Workers AFL-CIO Lu 54042 Nabet Local 42

990EZ • Fiscal year 2023 • EIN 34-6555174

Oct 01, 2022 to Sep 30, 2023 • Filed on Mar 04, 2024

1400 E Schaaf RoadBrooklyn Hts, OH 44131

(216) 351-2242

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

83rd percentile

24%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

87th percentile

$21,690

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

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

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

43rd percentile

1.6%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Up

$300,665

Up $30,440 (+11%) from 2022

Net Assets

Up

$300,665

Up $30,440 (+11%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$128,630

Up $1,990 (+1.6%) from 2022

Expenses

Up

$98,190

Up $20,604 (+27%) from 2022

Net Income

Down

$30,440

Down $18,614 (-38%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $96,771Net Assets 2012: $96,7712012Assets 2013: $116,746Net Assets 2013: $116,7462013Assets 2014: $93,387Liabilities 2014: $271Net Assets 2014: $93,1162014Assets 2016: $145,648Net Assets 2016: $145,6482016Assets 2017: $166,873Net Assets 2017: $166,8732017Assets 2018: $172,519Net Assets 2018: $172,5192018Assets 2019: $172,173Net Assets 2019: $172,1732019Assets 2020: $197,237Net Assets 2020: $197,2372020Assets 2021: $221,171Net Assets 2021: $221,1712021Assets 2022: $270,225Net Assets 2022: $270,2252022Assets 2023: $300,665Net Assets 2023: $300,6652023

Highlighted filing

2023

Assets$300,665
Liabilities-
Net Assets$300,665

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $158,541Expenses 2012: $177,808Net Income 2012: -$19,2672012Revenue 2013: $183,245Expenses 2013: $163,270Net Income 2013: $19,9752013Revenue 2014: $115,547Expenses 2014: $139,177Net Income 2014: -$23,6302014Revenue 2016: $154,864Expenses 2016: $126,873Net Income 2016: $27,9912016Revenue 2017: $145,671Expenses 2017: $124,445Net Income 2017: $21,2262017Revenue 2018: $132,987Expenses 2018: $127,341Net Income 2018: $5,6462018Revenue 2019: $122,112Expenses 2019: $122,458Net Income 2019: -$3462019Revenue 2020: $116,076Expenses 2020: $91,012Net Income 2020: $25,0642020Revenue 2021: $112,228Expenses 2021: $88,294Net Income 2021: $23,9342021Revenue 2022: $126,640Expenses 2022: $77,586Net Income 2022: $49,0542022Revenue 2023: $128,630Expenses 2023: $98,190Net Income 2023: $30,4402023

Highlighted filing

2023

Revenue$128,630
Expenses$98,190
Net Income$30,440
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Mar 4, 2024
Return Version
2022v5.0
Gross Receipts
$128,630
Mission and Program Overview

Mission

Collective bargaining agent for union membership

Program Services

DescriptionGrantsExpenses
COLLECTIVE BARGAINING AGENT FOR UNION MEMBERSHIP-$98,190
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBIN GUBANICHTreasurerPT$21,690-$21,690
KEN KOSCICKPresidentPT$14,342-$14,342
CATHY WATKINSVice PresidePT$2,529-$2,529
STEPHEN PARSONSSecretaryPT$0--
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
2024-03-04
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 369 total 369

Form 990-ez, Part I, Line 16

Expenses transportation 1,412 meals 1,148 lodging 392 meetings & seminars 138 interest paid 41 telephone 3,445 postage 134 bank service charges 40 internet expense 946 office supplies 1,098 dues & subscriptions 1,623 paypal fees 18 payroll processing 1,994 officer expenses 7,360 computer training 2,000 credit card fees 117 officer expense 3,070 dues to international 2,621 non-investment depreciation 956 total 28,553

Form 990-ez, Part II, Line 24

Office- equipment 14,710 15,414 a/d office- equipment 0 0 less accumulated depreciation 13,780 14,735 total 930 679

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 0 -71 credit card payable 0 71

Raw XML Appendix111 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ROBIN GUBANICH
IRS990EZ/BooksInCareOfDetail/PhoneNum02163512242
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01400 E SCHAAF ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN HEIGHTS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044131
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0269295
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0299986
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt030440
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08423
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0270225
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0300665
IRS990EZ/GrossReceiptsAmt0128630
IRS990EZ/GroupExemptionNum01102
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01094
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0270225
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0300665
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0270225
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0300665
IRS990EZ/OccupancyRentUtltsAndMaintAmt06500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt014342
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt12529
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt221690
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KEN KOSCICK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CATHY WATKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROBIN GUBANICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3STEPHEN PARSONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0930
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0679
IRS990EZ/OtherExpensesTotalAmt028553
IRS990EZ/OtherRevenueTotalAmt0369
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COLLECTIVE BARGAINING AGENT FOR UNION MEMBERSHIP
IRS990EZ/ProgramServiceRevenueAmt0127167
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COLLECTIVE BARGAINING AGENT FOR UNION MEMBERSHIP
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt098190
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt054714
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt098190
IRS990EZ/TotalProgramServiceExpensesAmt098190
IRS990EZ/TotalRevenueAmt0128630
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTP://WWW.NABET42.ORG/
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REIMBURSEMENTS 369 TOTAL 369
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES TRANSPORTATION 1,412 MEALS 1,148 LODGING 392 MEETINGS & SEMINARS 138 INTEREST PAID 41 TELEPHONE 3,445 POSTAGE 134 BANK SERVICE CHARGES 40 INTERNET EXPENSE 946 OFFICE SUPPLIES 1,098 DUES & SUBSCRIPTIONS 1,623 PAYPAL FEES 18 PAYROLL PROCESSING 1,994 OFFICER EXPENSES 7,360 COMPUTER TRAINING 2,000 CREDIT CARD FEES 117 OFFICER EXPENSE 3,070 DUES TO INTERNATIONAL 2,621 NON-INVESTMENT DEPRECIATION 956 TOTAL 28,553
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE- EQUIPMENT 14,710 15,414 A/D OFFICE- EQUIPMENT 0 0 LESS ACCUMULATED DEPRECIATION 13,780 14,735 TOTAL 930 679
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 -71 CREDIT CARD PAYABLE 0 71
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN KOSCICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02163512242
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATION WORKERS AFL-CIO
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LU 54042 NABET LOCAL 42
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0346555174
ReturnHeader/Filer/PhoneNum02163512242
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 E SCHAAF ROAD
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN HTS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044131
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341602354
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KUHNS & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09700 ROCKSIDE ROAD STE 350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VALLEY VIEW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044125
ReturnHeader/PreparerPersonGrp/PhoneNum02165737395
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0COLLEEN M SMITH CPA
ReturnHeader/ReturnTs02024-03-14T18:46:24-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KOSCICK
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings