Civic Intelligence

Communication Workers of America

990 • Fiscal year 2018 • EIN 52-1219631

Oct 01, 2017 to Sep 30, 2018 • Filed on Dec 18, 2018

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

89th percentile

0.26x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.04x

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

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

11th percentile

-12%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$97,761

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

1st percentile

-46%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

8.4%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$84,701

Down $70,960 (-46%) from 2017

Net Assets

Down

$62,947

Down $73,106 (-54%) from 2017

Liabilities

Up

$21,754

Up $2,146 (+11%) from 2017

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin11th percentile

Revenue

Up

$610,519

Up $47,158 (+8.4%) from 2017

Expenses

Down

$683,625

Down $53,150 (-7.2%) from 2017

Net Income

Up

-$73,106

Up $100,308 (+58%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth1st 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

2018

Assets$84,701
Liabilities$21,754
Net Assets$62,947
Open 2018 Filing

Operations Trend

Revenue Growth73rd 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

2018

Revenue$610,519
Expenses$683,625
Net Income-$73,106
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Dec 18, 2018
Return Version
2017v2.3
Gross Receipts
$610,519
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
Accounts Receivable$43,560$44,452▲ $892
Cash and Non-Interest-Bearing Accounts$111,762$40,119▼ $71,643
Land, Buildings, and Equipment, Net$339$130▼ $209
Total Assets$155,661$84,701▼ $70,960
Liabilities
Other Liabilities$13,138$11,460▼ $1,678
Accounts Payable and Accrued Expenses$6,470$10,294▲ $3,824
Total Liabilities$19,608$21,754▲ $2,146
Net Assets / Fund Balance
Unrestricted Net Assets$136,053$62,947▼ $73,106
Total Net Assets Fund Balance$136,053$62,947▼ $73,106
Total Liabilities and Net Assets / Fund Balance$155,661$84,701▼ $70,960

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$130$7,735$7,865
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donald a TrementozziPresidentFT$97,761$97,761
Keri a EvinsonExecutive VPFT$90,691$90,691
Karen M CussonRecording SecretaryFT$85,942$85,942
Theresa L DobsonNew TreasurerPT$57,998$57,998
Serena M DewolfFormer VP District 5,6&7PT$10,294$10,294
Tammy GerrishVP District 4PT$8,840$8,840
Gregg a IrvingVP District 3PT$8,159$8,159
Sumner DelaneyFormer TreasurerPT$8,013$8,013
Christine ParkerVP District 2PT$5,875$5,875
Christopher LapierreFormer Dvp Ofs-$1,627$1,627
Revenue and Support

Revenue Composition

Contributions and Grants
$610,519
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$566,052
Change in Net Assets
$-73,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$487,867
Other Expenses$195,758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$444,694
Travel---$52,751
Payroll Taxes---$43,173
Occupancy---$34,728
Fees for Services Management---$32,000
Fees for Services Legal---$17,363
Office Expenses---$11,112
All Other Expenses---$9,052
Fees for Services Accounting---$7,095
Insurance---$5,242
Other Expenses---$4,595
Conferences and Meetings---$910
Depreciation Depletion---$209
Advertising---$36
Total Functional Expenses$0$0$0$683,625
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$8,535
Accrued Payroll Taxes and Amounts Withheld$1,467
Accrued Paid Time Off for Employees$1,109
Accrued State Business Taxes$349
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
Theresa Dobson
Title
Treasurer
Phone
6034364388
Signed
2018-12-18
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
44
Volunteers
0

Preparer

Firm
Roy & Bentas CPAs PC
Address
697A Union Street, Manchester, NH 03104
Preparer
George Bentas CPA Mst
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 Appendix341 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
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06470
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IRS990/Form990PartVIISectionAGrp/TitleTxt0NEW TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1FORMER VP DISTRICT 5,6&7
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP DISTRICT 3
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP DISTRICT 4
IRS990/Form990PartVIISectionAGrp/TitleTxt4FORMER DVP OFS
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP DISTRICT 2
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7FORMER TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE VP
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES AND AMOUNTS WITHHELD
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/ScheduleJRequiredInd00
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/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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0155661
IRS990/TotalAssetsEOYAmt084701
IRS990/TotalAssetsGrp/BOYAmt0155661
IRS990/TotalAssetsGrp/EOYAmt084701
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0610519
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/TotalAmt0683625
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019608
IRS990/TotalLiabilitiesEOYAmt021754
IRS990/TotalLiabilitiesGrp/BOYAmt019608
IRS990/TotalLiabilitiesGrp/EOYAmt021754
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136053
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt062947
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0375200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0610519
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0155661
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt084701
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt052751
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0136053
IRS990/UnrestrictedNetAssetsGrp/EOYAmt062947
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0155 WEST ROAD
IRS990/USAddress/CityNm0PORTSMOUTH
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003801
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.cwalocal1400.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA DOBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06034364388
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATION WORKERS OF AMERICA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 1400
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0521219631
ReturnHeader/Filer/PhoneNum06034364388
ReturnHeader/Filer/USAddress/AddressLine1Txt0155 WEST ROAD
ReturnHeader/Filer/USAddress/CityNm0PORTSMOUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003801
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId026A2B2AD724C94B2401DE49696A93D9BBF51A768
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId026A2B2AD724C94B2401DE49696A93D9BBF51A768
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.181.111.110
ReturnHeader/FilingSecurityInformation/IPDt02018-12-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm011:03:25
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/PreparationDt02018-12-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE BENTAS CPA MST
ReturnHeader/ReturnTs02019-01-15T13:58:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$84,701
Liabilities
$21,754
Net assets
$62,947
Revenue
$610,519
Expenses
$683,625
Net income
-$73,106
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