Civic Intelligence

Communication Workers of America

990 • Fiscal year 2017 • EIN 52-1219631

Oct 01, 2016 to Sep 30, 2017 • Filed on Dec 14, 2017

Organization ProfileWWW.cwalocal1400.org
155 West RoadPortsmouth, NH 03801

(603) 436-4388

Siviq Scores

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

Liabilities / Assets

81st percentile

0.13x

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.03x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

3rd percentile

-31%

Higher net margin than 3% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

73rd percentile

$87,078

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

5th percentile

-21%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-65%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$155,661

Down $41,047 (-21%) from 2016

Net Assets

Down

$136,053

Down $45,774 (-25%) from 2016

Liabilities

Up

$19,608

Up $4,727 (+32%) from 2016

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin3rd percentile

Revenue

Down

$563,361

Down $1,034,491 (-65%) from 2016

Expenses

Down

$736,775

Down $765,464 (-51%) from 2016

Net Income

Down

-$173,414

Down $269,027 (-281%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$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

2017

Assets$155,661
Liabilities$19,608
Net Assets$136,053
Open 2017 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$563,361
Expenses$736,775
Net Income-$173,414
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Dec 14, 2017
Return Version
2016v3.0
Gross Receipts
$563,361
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$156,159$111,762▼ $44,397
Accounts Receivable$39,371$43,560▲ $4,189
Land, Buildings, and Equipment, Net$1,178$339▼ $839
Total Assets$196,708$155,661▼ $41,047
Liabilities
Other Liabilities$13,154$13,138▼ $16
Accounts Payable and Accrued Expenses$1,727$6,470▲ $4,743
Total Liabilities$14,881$19,608▲ $4,727
Net Assets / Fund Balance
Unrestricted Net Assets$181,827$136,053▼ $45,774
Total Net Assets Fund Balance$181,827$136,053▼ $45,774
Total Liabilities and Net Assets / Fund Balance$196,708$155,661▼ $41,047

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$339$7,526$7,865
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donald a TrementozziPresidentFT$87,078$87,078
Keri a EvinsonExecutive VPFT$86,564$86,564
Karen M CussonRecording SecretaryFT$63,822$63,822
Sumner DelaneyTreasurerPT$53,919$53,919
Theresa L DobsonVP District 2PT$10,807$10,807
Serena M DewolfVP District 5,6&7PT$9,095$9,095
Gregg a IrvingVP District 3PT$8,747$8,747
Christopher LapierreDvp Ofs-$6,864$6,864
Tammy GerrishVP District 4PT$6,363$6,363
Revenue and Support

Revenue Composition

Contributions and Grants
$563,353
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$0
All Other Contributions
$514,640
Change in Net Assets
$-173,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$428,564
Other Expenses$308,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$235,617
Other Salaries and Wages---$156,017
Travel---$53,189
Payroll Taxes---$36,930
Occupancy---$34,728
Fees for Services Management---$19,000
Office Expenses---$14,087
Fees for Services Legal---$4,828
All Other Expenses---$4,599
Fees for Services Accounting---$4,495
Other Expenses---$4,355
Insurance---$1,708
Conferences and Meetings---$1,158
Depreciation Depletion---$839
Advertising---$601
Interest---$151
Total Functional Expenses$0$0$0$736,775
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 Salaries and Wages$9,741
Accrued Payroll Taxes and Amounts Withheld$1,816
Accrued State Business Taxes$1,427
Accrued Paid Time Off for Employees$154
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 volunteer members of the board do not understand the complexities of this form and therefore direct 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
155 WEST ROAD, PORTSMOUTH, NH 03801

Signing Officer

Name
Sumner Delaney
Title
Treasurer
Phone
6034364388
Signed
2017-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Trementozzi
Formed
1980
Legal Domicile
Nh
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Roy & Bentas CPAs PC
Address
697A Union Street, Manchester, NH 03104
Preparer
George Bentas CPA Mst
Phone
6036255715
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Merged capital from cwa local 1301 127,640.”

Financial Statement Notes

Part X, Line 2:

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

Raw XML Appendix347 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0VP DISTRICT 2
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP DISTRICT 5,6&7
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP DISTRICT 3
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP DISTRICT 4
IRS990/Form990PartVIISectionAGrp/TitleTxt4DVP OFS
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE VP
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED SALARIES AND WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED STATE BUSINESS TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED PAID TIME OFF FOR EMPLOYEES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT HAVE ANY FIN 48, UNCERTAIN TAX POSITIONS FOR THIS FISCAL YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERAL FORM 990 IS REVIEWED AND SIGNED BY THE TREASURER. THE VOLUNTEER MEMBERS OF THE BOARD DO NOT UNDERSTAND THE COMPLEXITIES OF THIS FORM AND THEREFORE DIRECT 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/ExplanationTxt4MERGED CAPITAL FROM CWA LOCAL 1301 127,640.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0155661
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IRS990/TotalAssetsGrp/EOYAmt0155661
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0563361
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0196708
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0155661
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt053189
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0181827
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IRS990/USAddress/CityNm0PORTSMOUTH
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003801
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.cwalocal1400.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SUMNER DELANEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06034364388
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATION WORKERS OF AMERICA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 1400
ReturnHeader/Filer/BusinessNameControlTxt0COMM
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ReturnHeader/Filer/PhoneNum06034364388
ReturnHeader/Filer/USAddress/AddressLine1Txt0155 WEST ROAD
ReturnHeader/Filer/USAddress/CityNm0PORTSMOUTH
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId021CC5CD1FF23FA507A75704DFD5B00E7FDF0301B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.181.19.38
ReturnHeader/FilingSecurityInformation/IPDt02017-12-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm017:41:13
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/PreparationDt02017-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE BENTAS CPA MST
ReturnHeader/ReturnTs02017-12-15T10:21:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$155,661
Liabilities
$19,608
Net assets
$136,053
Revenue
$563,361
Expenses
$736,775
Net income
-$173,414
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)5 • $500k-$1M nonprofits