Civic Intelligence

Communication Workers of America

EIN 38-1367968 • 501(c)5 • Trenton, MI

Profile

LABOR UNION LOCAL

P O Box 296Trenton, MI 48183

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

12th percentile

-29%

Higher net margin than 12% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$10,259

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 56.6% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-38%

Faster revenue growth than 9% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $16,401 (-100%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$0

Down $16,075 (-100%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin12th percentile

Revenue

Down

$18,117

Down $10,961 (-38%) from 2023

Expenses

Down

$23,325

Down $2,072 (-8.2%) from 2023

Net Income

Down

-$5,208

Down $8,889 (-241%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$60K$40K$20K$0Assets 2011: $44,798Net Assets 2011: $44,7982011Assets 2012: $39,370Liabilities 2012: $813Net Assets 2012: $38,5572012Assets 2013: $41,579Liabilities 2013: $881Net Assets 2013: $40,6982013Assets 2014: $38,139Liabilities 2014: $1,309Net Assets 2014: $36,8302014Assets 2015: $26,817Liabilities 2015: $26Net Assets 2015: $26,7912015Assets 2016: $29,831Liabilities 2016: $22Net Assets 2016: $29,8092016Assets 2017: $21,693Liabilities 2017: $259Net Assets 2017: $21,4342017Assets 2018: $14,741Liabilities 2018: $117Net Assets 2018: $14,6242018Assets 2019: $13,266Liabilities 2019: $521Net Assets 2019: $12,7452019Assets 2020: $20,067Liabilities 2020: $36Net Assets 2020: $20,0312020Assets 2021: $18,423Liabilities 2021: $221Net Assets 2021: $18,2022021Assets 2023: $16,401Liabilities 2023: $326Net Assets 2023: $16,0752023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $31,557Expenses 2011: $21,138Net Income 2011: $10,4192011Revenue 2012: $29,626Expenses 2012: $35,867Net Income 2012: -$6,2412012Revenue 2013: $30,333Expenses 2013: $28,192Net Income 2013: $2,1412013Revenue 2014: $33,044Expenses 2014: $36,912Net Income 2014: -$3,8682014Revenue 2015: $32,087Expenses 2015: $42,126Net Income 2015: -$10,0392015Revenue 2016: $35,451Expenses 2016: $32,433Net Income 2016: $3,0182016Revenue 2017: $31,934Expenses 2017: $40,309Net Income 2017: -$8,3752017Revenue 2018: $33,688Expenses 2018: $40,498Net Income 2018: -$6,8102018Revenue 2019: $32,563Expenses 2019: $34,442Net Income 2019: -$1,8792019Revenue 2020: $34,537Expenses 2020: $27,251Net Income 2020: $7,2862020Revenue 2021: $23,101Expenses 2021: $24,930Net Income 2021: -$1,8292021Revenue 2023: $29,078Expenses 2023: $25,397Net Income 2023: $3,6812023Revenue 2024: $18,117Expenses 2024: $23,325Net Income 2024: -$5,2082024

Highlighted filing

2024

Revenue$18,117
Expenses$23,325
Net Income-$5,208
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$18,117
Expenses
$23,325
Net income
-$5,208
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$18.1$23.3$5.21
2023Detailed filing. Detailed filing data is available for this year.$16.4$0.33$16.1$29.1$25.4$3.68
2021Detailed filing. Detailed filing data is available for this year.$18.4$0.22$18.2$23.1$24.9$1.83
2020Detailed filing. Detailed filing data is available for this year.$20.1$0.04$20.0$34.5$27.3$7.29
2019Detailed filing. Detailed filing data is available for this year.$13.3$0.52$12.7$32.6$34.4$1.88
2018Detailed filing. Detailed filing data is available for this year.$14.7$0.12$14.6$33.7$40.5$6.81
2017Detailed filing. Detailed filing data is available for this year.$21.7$0.26$21.4$31.9$40.3$8.38
2016Detailed filing. Detailed filing data is available for this year.$29.8$0.02$29.8$35.5$32.4$3.02
2015Detailed filing. Detailed filing data is available for this year.$26.8$0.03$26.8$32.1$42.1$10.0
2014Detailed filing. Detailed filing data is available for this year.$38.1$1.31$36.8$33.0$36.9$3.87
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.6$0.88$40.7$30.3$28.2$2.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.4$0.81$38.6$29.6$35.9$6.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.8$44.8$31.6$21.1$10.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Nov 7, 2024
Return Version
2023v5.0
Gross Receipts
$18,117
Mission and Program Overview

Mission

LABOR UNION LOCAL

Program Services

DescriptionGrantsExpenses
RETIREMENT GIFTS FOR RETIRING LOCAL MEMEBERS--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH GRATOWSKI JRSecretary /-$10,259-$10,259
DOUGLAS MILLEYPresident-$4,848$122$4,970
JOSHUA SHUPEVice Preside-$1,503-$1,503
Filing and Contact Details

Filer

Filer Name
Communication Workers of America
EIN
38-1367968
Phone
7342834018
Address
P O BOX 296, TRENTON, MI 48183

Signing Officer

Name
Joseph Gratowski Jr
Title
Secretary / Treasure
Phone
7342834018
Signed
2024-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Haven Group Cpas & Advisors
Address
20500 EUREKA RD STE 300, TAYLOR, MI 48180
Preparer
Randall H Darnell
Phone
7342469240
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 919 travel 365 total 1,284”

Form 990-ez, Part I, Line 20

“ROUNDING 0”

Form 990-ez, Part II, Line 24

“Equipment 5,624 5,624 less accumulated depreciation 5,624 5,624 total 0 0”

Form 990-ez, Part II, Line 26

“Payroll taxes payable 326 0”

Raw XML Appendix117 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/PersonNm0JOSEPH GRATOWSKI JR
IRS990EZ/BooksInCareOfDetail/PhoneNum07342834018
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt032112 BELCREST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROCKWOOD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048173
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06404
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03248
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5208
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03290
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06404
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt018117
IRS990EZ/GroupExemptionNum01102
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt014869
IRS990EZ/MethodOfAccountingOtherDesc0MODIFIED CASH
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06078
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06078
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt04848
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110259
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21503
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt0122
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DOUGLAS MILLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOSEPH GRATOWSKI JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSHUA SHUPE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY /
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-870
IRS990EZ/OtherExpensesTotalAmt01284
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LABOR UNION LOCAL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RETIREMENT GIFTS FOR RETIRING LOCAL MEMEBERS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt018751
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0326
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt023325
IRS990EZ/TotalRevenueAmt018117
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0CWA LOCAL 4009
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02024-06-30
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0381971935
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt01944
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0TAX EXEMPT
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt017233 WTEN MILE RD
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0SOUTHFIELD
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0MI
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd048075
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 919 TRAVEL 365 TOTAL 1,284
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 5,624 5,624 LESS ACCUMULATED DEPRECIATION 5,624 5,624 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAXES PAYABLE 326 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH GRATOWSKI JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY / TREASURE
ReturnHeader/BusinessOfficerGrp/PhoneNum07342834018
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATION WORKERS OF AMERICA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt04018
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0381367968
ReturnHeader/Filer/PhoneNum07342834018
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 296
ReturnHeader/Filer/USAddress/CityNm0TRENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048183
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842619808
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAVEN GROUP CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020500 EUREKA RD STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TAYLOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048180
ReturnHeader/PreparerPersonGrp/PhoneNum07342469240
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL H DARNELL
ReturnHeader/ReturnTs02024-12-06T12:25:49-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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