Civic Intelligence

Communication Workers of America

EIN 52-1219631 • 501(c)5 • Portsmouth, NH

Profile

Enforcement of collective bargaining agreement on behalf of local communication workers union members.

86 Scrabble RoadPortsmouth, NH 03801

www.cwalocal1400.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.05x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$168,361

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 19.4% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

96th percentile

60%

Faster asset growth than 96% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

6.6%

Faster revenue growth than 58% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$275,238

Up $102,960 (+60%) from 2024

Liabilities

Down

$15,046

Down $7,542 (-33%) from 2024

Net Assets

Up

$260,192

Up $110,502 (+74%) from 2024

Operations
Liabilities / Revenue67th percentileNet Margin64th percentile

Revenue

Up

$867,056

Up $53,980 (+6.6%) from 2024

Expenses

Down

$756,554

Down $317,095 (-30%) from 2024

Net Income

Up

$110,502

Up $371,075 (+142%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $198,069Liabilities 2011: $147,210Net Assets 2011: $50,8592011Assets 2012: $207,276Liabilities 2012: $128,565Net Assets 2012: $78,7112012Assets 2013: $93,492Liabilities 2013: $15,136Net Assets 2013: $78,3562013Assets 2014: $119,433Liabilities 2014: $25,367Net Assets 2014: $94,0662014Assets 2015: $106,374Liabilities 2015: $20,160Net Assets 2015: $86,2142015Assets 2016: $196,708Liabilities 2016: $14,881Net Assets 2016: $181,8272016Assets 2017: $155,661Liabilities 2017: $19,608Net Assets 2017: $136,0532017Assets 2018: $84,701Liabilities 2018: $21,754Net Assets 2018: $62,9472018Assets 2019: $128,670Liabilities 2019: $15,538Net Assets 2019: $113,1322019Assets 2020: $128,231Liabilities 2020: $15,905Net Assets 2020: $112,3262020Assets 2021: $1,454,832Liabilities 2021: $38,946Net Assets 2021: $1,415,8862021Assets 2022: $2,280,154Liabilities 2022: $31,580Net Assets 2022: $2,248,5742022Assets 2023: $437,562Liabilities 2023: $27,299Net Assets 2023: $410,2632023Assets 2024: $172,278Liabilities 2024: $22,588Net Assets 2024: $149,6902024Assets 2025: $275,238Liabilities 2025: $15,046Net Assets 2025: $260,1922025

Highlighted filing

2025

Assets$275,238
Liabilities$15,046
Net Assets$260,192
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $757,647Expenses 2011: $786,925Net Income 2011: -$29,2782011Revenue 2012: $634,624Expenses 2012: $606,772Net Income 2012: $27,8522012Revenue 2013: $611,979Expenses 2013: $612,334Net Income 2013: -$3552013Revenue 2014: $846,155Expenses 2014: $830,445Net Income 2014: $15,7102014Revenue 2015: $2,093,965Expenses 2015: $2,119,537Net Income 2015: -$25,5722015Revenue 2016: $1,597,852Expenses 2016: $1,502,239Net Income 2016: $95,6132016Revenue 2017: $563,361Expenses 2017: $736,775Net Income 2017: -$173,4142017Revenue 2018: $610,519Expenses 2018: $683,625Net Income 2018: -$73,1062018Revenue 2019: $669,384Expenses 2019: $688,133Net Income 2019: -$18,7492019Revenue 2020: $571,771Expenses 2020: $572,577Net Income 2020: -$8062020Revenue 2021: $2,115,059Expenses 2021: $931,356Net Income 2021: $1,183,7032021Revenue 2022: $2,827,294Expenses 2022: $1,994,606Net Income 2022: $832,6882022Revenue 2023: $2,633,401Expenses 2023: $2,952,311Net Income 2023: -$318,9102023Revenue 2024: $813,076Expenses 2024: $1,073,649Net Income 2024: -$260,5732024Revenue 2025: $867,056Expenses 2025: $756,554Net Income 2025: $110,5022025

Highlighted filing

2025

Revenue$867,056
Expenses$756,554
Net Income$110,502
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$275,238
Liabilities
$15,046
Net assets
$260,192
Revenue
$867,056
Expenses
$756,554
Net income
$110,502
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.28$0.02$0.26$0.87$0.76$0.11
2024Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$0.81$1.07$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.03$0.41$2.63$2.95$0.32
2022Detailed filing. Detailed filing data is available for this year.$2.28$0.03$2.25$2.83$1.99$0.83
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.04$1.42$2.12$0.93$1.18
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$0.57$0.57$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.11$0.67$0.69$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.02$0.06$0.61$0.68$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.16$0.02$0.14$0.56$0.74$0.17
2016Summary only. Only limited summary data is available for this year.$0.20$0.01$0.18$1.60$1.50$0.10
2015Summary only. Only limited summary data is available for this year.$0.11$0.02$0.09$2.09$2.12$0.03
2014Summary only. Only limited summary data is available for this year.$0.12$0.03$0.09$0.85$0.83$0.02
2013Summary only. Only limited summary data is available for this year.$0.09$0.02$0.08$0.61$0.61$0.00
2012Summary only. Only limited summary data is available for this year.$0.21$0.13$0.08$0.63$0.61$0.03
2011Summary only. Only limited summary data is available for this year.$0.20$0.15$0.05$0.76$0.79$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 24, 2025
Return Version
2024v5.2
Gross Receipts
$867,056
Mission and Program Overview

Mission

Enforcement of collective bargaining agreement on behalf of local communication workers union members.

Enforcement of collective bargaining agreement. Union representation and administration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,585$185,555▲ $83,970
Accounts Receivable$64,619$88,038▲ $23,419
Land, Buildings, and Equipment, Net$1,876$937▼ $939
Total Assets$172,278$275,238▲ $102,960
Other Assets Total$4,198$708▼ $3,490
Liabilities
Other Liabilities$20,601$13,740▼ $6,861
Accounts Payable and Accrued Expenses$1,987$1,306▼ $681
Total Liabilities$22,588$15,046▼ $7,542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$149,690$260,192▲ $110,502
Total Net Assets Fund Balance$149,690$260,192▲ $110,502
Total Liabilities and Net Assets / Fund Balance$172,278$275,238▲ $102,960

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$937$11,621$12,558
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donald a TrementozziPresidentFT$168,361$168,361
Keri a CimineraExecutive VPFT$148,123$148,123
Theresa L BlaisdellTreasurerPT$129,407$129,407
Karen M CussonRecording SecretaryFT$128,364$128,364
Tammy GerrishVP District 4PT$20,463$20,463
Christine ParkerVP District 2PT$19,416$19,416
Gregg a IrvingVP District 3PT$19,248$19,248
Revenue and Support

Revenue Composition

Contributions and Grants
$866,796
Program Service Revenue
$0
Investment Income
$260
Other Revenue
$0
All Other Contributions
$2,292
Change in Net Assets
$110,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$679,570
Other Expenses$76,984
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$634,520
Payroll Taxes---$45,050
Occupancy---$22,388
Office Expenses---$17,986
Travel---$6,894
Fees for Services Accounting---$6,495
Fees for Services Legal---$4,661
Insurance---$3,480
Depreciation Depletion---$939
Conferences and Meetings---$801
Other Expenses---$654
All Other Expenses---$2
Total Functional Expenses$0$0$0$756,554
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes and Amounts Withheld$8,052
Accrued Salaries and Wages$5,687
Accrued State of Nh Business Taxes$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Section B, line 11B

“The federal form 990 is reviewed and signed by the treasurer. The members of the board do not understand the complexities of this form and therefore direct the president and the treasurer to consult with the cpa/taxpreparer for any issues.”

Form 990, Part VI, Section B, line 12C

“Vendors are reviewed by the executive board for any relationships with members before any business commences with them.”

Form 990, Part VI, Section B, line 15B

“Salaries of all officers is approved by the local union membership. Comparable salaries for the same positions within the new england region district one are compared to the local union's wages before members vote on approval.”

Form 990, Part VI, Section C, line 19

“The organization makes the financial records and tax returns available upon request for public inspection.”

Filing and Contact Details

Filer

Filer Name
Communication Workers of America
EIN
52-1219631
Phone
6034364388
Address
86 SCRABBLE ROAD, PORTSMOUTH, NH 03801

Signing Officer

Name
Theresa Dobson
Title
Treasurer
Phone
6034364388
Signed
2025-12-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Trementozzi
Formed
1980
Legal Domicile
Nh
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
0

Preparer

Firm
Roy & Bentas CPAs PC
Address
697A Union Street, Manchester, NH 03104
Preparer
GEORGE BENTAS CPA MSTax CGMA
Phone
6036255715
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The organization did not have any fin 48, uncertain tax positions for this fiscal year.”

Raw XML Appendix350 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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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011621
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012558
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08052
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15687
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES AND AMOUNTS WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED SALARIES AND WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED STATE OF NH BUSINESS TAXES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT HAVE ANY FIN 48, UNCERTAIN TAX POSITIONS FOR THIS FISCAL YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0937
IRS990ScheduleD/TotalLiabilityAmt013740
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0168361
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONALD A TREMENTOZZI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0168361
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The President's and officer's salaries are approved by national headquarters and by the local union's membership.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERAL FORM 990 IS REVIEWED AND SIGNED BY THE TREASURER. THE MEMBERS OF THE BOARD DO NOT UNDERSTAND THE COMPLEXITIES OF THIS FORM AND THEREFORE DIRECT THE PRESIDENT AND THE TREASURER TO CONSULT WITH THE CPA/TAXPREPARER FOR ANY ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VENDORS ARE REVIEWED BY THE EXECUTIVE BOARD FOR ANY RELATIONSHIPS WITH MEMBERS BEFORE ANY BUSINESS COMMENCES WITH THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES OF ALL OFFICERS IS APPROVED BY THE LOCAL UNION MEMBERSHIP. COMPARABLE SALARIES FOR THE SAME POSITIONS WITHIN THE NEW ENGLAND REGION DISTRICT ONE ARE COMPARED TO THE LOCAL UNION'S WAGES BEFORE MEMBERS VOTE ON APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THE FINANCIAL RECORDS AND TAX RETURNS AVAILABLE UPON REQUEST FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0172278
IRS990/TotalAssetsEOYAmt0275238
IRS990/TotalAssetsGrp/BOYAmt0172278
IRS990/TotalAssetsGrp/EOYAmt0275238
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0866796
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0756554
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022588
IRS990/TotalLiabilitiesEOYAmt015046
IRS990/TotalLiabilitiesGrp/BOYAmt022588
IRS990/TotalLiabilitiesGrp/EOYAmt015046
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0149690
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0260192
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0633382
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0260
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0867056
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0172278
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0275238
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06894
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt086 SCRABBLE ROAD
IRS990/USAddress/CityNm0PORTSMOUTH
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003801
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.cwalocal1400.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA DOBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06034364388
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATION WORKERS OF AMERICA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 1400
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0521219631
ReturnHeader/Filer/PhoneNum06034364388
ReturnHeader/Filer/USAddress/AddressLine1Txt086 SCRABBLE ROAD
ReturnHeader/Filer/USAddress/CityNm0PORTSMOUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200147427
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Roy & Bentas CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0697A Union Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Manchester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003104
ReturnHeader/PreparerPersonGrp/PhoneNum06036255715
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE BENTAS CPA MSTax CGMA
ReturnHeader/ReturnTs02025-12-24T10:52:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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