Civic Intelligence

Communication Workers of America Local 1031

990 • Fiscal year 2017 • EIN 52-1244701

Oct 01, 2016 to Sep 30, 2017 • Filed on May 14, 2018

84 Culver Road PO Box 292Monmouth Junction, NJ 08852-0292

(732) 274-2171

Siviq Scores

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

Liabilities / Assets

86th percentile

0.26x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.38x

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

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

Net Margin

51st percentile

5.8%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$180,502

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

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

Asset Growth

54th percentile

6.9%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

40th percentile

1.0%

Faster revenue growth than 40% of similar nonprofits.

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

Assets

Up

$1,662,254

Up $107,151 (+6.9%) from 2016

Net Assets

Up

$1,231,526

Up $66,743 (+5.7%) from 2016

Liabilities

Up

$430,728

Up $40,408 (+10%) from 2016

Revenue

Up

$1,144,713

Up $11,754 (+1.0%) from 2016

Expenses

Up

$1,077,970

Up $17,456 (+1.6%) from 2016

Net Income

Down

$66,743

Down $5,702 (-7.9%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $1,718,251Liabilities 2015: $625,913Net Assets 2015: $1,092,3382015Assets 2016: $1,555,103Liabilities 2016: $390,320Net Assets 2016: $1,164,7832016Assets 2017: $1,662,254Liabilities 2017: $430,728Net Assets 2017: $1,231,5262017Assets 2018: $1,542,815Liabilities 2018: $472,115Net Assets 2018: $1,070,7002018Assets 2019: $1,612,492Liabilities 2019: $471,895Net Assets 2019: $1,140,5972019Assets 2020: $1,474,290Liabilities 2020: $439,242Net Assets 2020: $1,035,0482020Assets 2021: $1,349,584Liabilities 2021: $433,706Net Assets 2021: $915,8782021Assets 2022: $1,268,233Liabilities 2022: $404,261Net Assets 2022: $863,9722022Assets 2024: $1,092,720Liabilities 2024: $473,301Net Assets 2024: $619,4192024

Highlighted filing

2017

Assets$1,662,254
Liabilities$430,728
Net Assets$1,231,526

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $1,220,826Expenses 2015: $991,496Net Income 2015: $229,3302015Revenue 2016: $1,132,959Expenses 2016: $1,060,514Net Income 2016: $72,4452016Revenue 2017: $1,144,713Expenses 2017: $1,077,970Net Income 2017: $66,7432017Revenue 2018: $1,070,582Expenses 2018: $1,231,408Net Income 2018: -$160,8262018Revenue 2019: $1,185,790Expenses 2019: $1,115,893Net Income 2019: $69,8972019Revenue 2020: $973,278Expenses 2020: $1,078,827Net Income 2020: -$105,5492020Revenue 2021: $1,088,790Expenses 2021: $1,200,836Net Income 2021: -$112,0462021Revenue 2022: $1,045,415Expenses 2022: $1,097,321Net Income 2022: -$51,9062022Revenue 2024: $1,105,327Expenses 2024: $980,599Net Income 2024: $124,7282024

Highlighted filing

2017

Revenue$1,144,713
Expenses$1,077,970
Net Income$66,743
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
May 14, 2018
Return Version
2016v3.1
Gross Receipts
$1,149,625
Mission and Program Overview

Mission

To organize and represent members in grievances, negotiations and union services with employer organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$575,212$612,113▲ $36,901
Land, Buildings, and Equipment, Net$442,328$489,087▲ $46,759
Savings and Temporary Cash Investments$469,963$445,218▼ $24,745
Accounts Receivable$52,410$100,925▲ $48,515
Prepaid Expenses and Deferred Charges$15,190$14,911▼ $279
Total Assets$1,555,103$1,662,254▲ $107,151
Liabilities
Accounts Payable and Accrued Expenses$388,770$429,178▲ $40,408
Other Liabilities$1,550$1,550→ $0
Total Liabilities$390,320$430,728▲ $40,408
Net Assets / Fund Balance
Unrestricted Net Assets$1,164,783$1,231,526▲ $66,743
Total Net Assets Fund Balance$1,164,783$1,231,526▲ $66,743
Total Liabilities and Net Assets / Fund Balance$1,555,103$1,662,254▲ $107,151

Asset Categories

AssetBook ValueDepreciationBasis
Land$250,000-$250,000
Buildings$148,456$71,423$219,879
Other Land Buildings$84,992$65,353$150,345
Equipment$5,639$67,386$73,025
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John RosePresidentFT$180,502$180,502
John PolkTreasurerFT$137,567$137,567
Kathy HernandezVice Pres.FT$125,474$125,474
Andrew RettbergTrustee-$2,900$2,900
Cristina MolinariTrustee-$2,900$2,900
Denise WilliamsTrustee-$2,900$2,900
Doreen JanesTrustee-$2,900$2,900
Matthew ButenhoffTrustee-$2,900$2,900
Nancy GomezTrustee-$2,900$2,900
Roman SohorTrustee-$2,900$2,900
Stephanie QuackenbushTrustee-$2,900$2,900
Diana MeischkerTrustee-$1,451$1,451
Patt KentTrustee-$1,450$1,450
Megan BoswellTrustee-$966$966
Revenue and Support

Revenue Composition

Contributions and Grants
$1,123,949
Program Service Revenue
$22,800
Investment Income
$-2,036
Other Revenue
$0
Change in Net Assets
$66,743

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,144,713
Total Revenue per Audited Statements
$1,144,713
Total Revenue per Form 990
$1,144,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$813,594
Other Expenses$264,376
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$465,350$10,843-$476,193
Other Salaries and Wages$188,439$18,014-$206,453
Other Employee Benefits$76,637$3,383-$80,020
Payroll Taxes$32,573$1,438-$34,011
Office Expenses$31,379$589-$31,968
Depreciation Depletion$29,364$722-$30,086
Fees for Services Legal$24,785--$24,785
All Other Expenses$11,971$12,566-$24,537
Occupancy$20,236$304-$20,540
Insurance$16,205$715-$16,920
Pension Plan Contributions$16,202$715-$16,917
Conferences and Meetings$16,046--$16,046
Fees for Services Accounting$14,000--$14,000
Other Expenses$27,525$7,500-$7,500
Travel$2,798--$2,798
Fees for Services Management$1,954$86-$2,040
Advertising-$500-$500
Total Functional Expenses$1,012,366$65,604$0$1,077,970

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,077,970
Total Expenses per Audited Statements$1,077,970
Total Expenses per Form 990$1,077,970
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
Security Deposit Payable$1,550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 10B

The organization has written policies and procedures in place to insure that the branches comply with governance that is expected by the organization for branch allotments and provides for restrictions on allotments if necessary to insure compliance.

Form 990, Page 6, Part VI, Line 11B

Review of the form 990 with outside independent accountant on exit interview of audit

Form 990, Page 6, Part VI, Line 12C

The officers of the organization periodically monitor that the conflict of interest policies established at inception are adhered to by staff and themselves.

Form 990, Page 6, Part VI, Line 15A

Compensation officers are reviewed and approved annually by the executive board.

Form 990, Page 6, Part VI, Line 19

The organization make its governing documents available to the international, trustees. Copies of the form 990 and financial statements made available the membership and national upon request.

Filing and Contact Details

Filer

Filer Name
Communication Workers of America
EIN
52-1244701
Phone
7322742171
Address
84 CULVER ROAD PO BOX 292, MONMOUTH JUNCTION, NJ 08852-0292

Signing Officer

Name
John Polk
Title
Treasurer
Phone
7322742171
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Polk
Formed
1981
Legal Domicile
Nj
Voting Board Members
13
Independent Board Members
13
Employees
5

Preparer

Firm
Joseph Cusano CPA Pc
Address
100 MORRIS AVENUE SUITE 200, SPRINGFIELD, NJ 07081-1423
Preparer
Joseph Cusano CPA
Phone
9087893200
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Payment of overhead expenses for the building in which the organization is housed.

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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/OtherExpensesGrp/Desc1BRANCH ALLOTMENTS
IRS990/OtherExpensesGrp/Desc2AFFILIATIONS AND DUES
IRS990/OtherExpensesGrp/Desc3SCHOLARSHIPS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08229
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17500
IRS990/OtherExpensesGrp/ProgramServicesAmt036902
IRS990/OtherExpensesGrp/ProgramServicesAmt127525
IRS990/OtherExpensesGrp/TotalAmt036902
IRS990/OtherExpensesGrp/TotalAmt127525
IRS990/OtherExpensesGrp/TotalAmt28229
IRS990/OtherExpensesGrp/TotalAmt37500
IRS990/OtherLiabilitiesGrp/BOYAmt01550
IRS990/OtherLiabilitiesGrp/EOYAmt01550
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018014
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0188439
IRS990/OtherSalariesAndWagesGrp/TotalAmt0206453
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01438
IRS990/PayrollTaxesGrp/ProgramServicesAmt032573
IRS990/PayrollTaxesGrp/TotalAmt034011
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0715
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016202
IRS990/PensionPlanContributionsGrp/TotalAmt016917
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015190
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014911
IRS990/PrincipalOfficerNm0JOHN POLK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0REAL ESTATE RENTAL
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022800
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt022800
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PAYMENT OF OVERHEAD EXPENSES FOR THE BUILDING IN WHICH THE ORGANIZATION IS HOUSED.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt043751
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01115352
IRS990/PYInvestmentIncomeAmt0-5193
IRS990/PYOtherExpensesAmt0301941
IRS990/PYProgramServiceRevenueAmt022800
IRS990/PYRevenuesLessExpensesAmt072445
IRS990/PYSalariesCompEmpBnftPaidAmt0758573
IRS990/PYTotalExpensesAmt01060514
IRS990/PYTotalRevenueAmt01132959
IRS990/ReconcilationRevenueExpnssAmt066743
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0469963
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0445218
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0148456
IRS990ScheduleD/BuildingsGrp/DepreciationAmt071423
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0219879
IRS990ScheduleD/EquipmentGrp/BookValueAmt05639
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067386
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt073025
IRS990ScheduleD/ExpensesSubtotalAmt01077970
IRS990ScheduleD/LandGrp/BookValueAmt0250000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0250000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt084992
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt065353
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0150345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01144713
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0489087
IRS990ScheduleD/TotalExpensesPerForm990Amt01077970
IRS990ScheduleD/TotalLiabilityAmt01550
IRS990ScheduleD/TotalRevenuePerForm990Amt01144713
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01144713
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01077970
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0180502
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN ROSE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0180502
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAYMENT OF OVERHEAD EXPENSES FOR THE BUILDING IN WHICH THE ORGANIZATION IS HOUSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS WRITTEN POLICIES AND PROCEDURES IN PLACE TO INSURE THAT THE BRANCHES COMPLY WITH GOVERNANCE THAT IS EXPECTED BY THE ORGANIZATION FOR BRANCH ALLOTMENTS AND PROVIDES FOR RESTRICTIONS ON ALLOTMENTS IF NECESSARY TO INSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW OF THE FORM 990 WITH OUTSIDE INDEPENDENT ACCOUNTANT ON EXIT INTERVIEW OF AUDIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS OF THE ORGANIZATION PERIODICALLY MONITOR THAT THE CONFLICT OF INTEREST POLICIES ESTABLISHED AT INCEPTION ARE ADHERED TO BY STAFF AND THEMSELVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OFFICERS ARE REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE INTERNATIONAL, TRUSTEES. COPIES OF THE FORM 990 AND FINANCIAL STATEMENTS MADE AVAILABLE THE MEMBERSHIP AND NATIONAL UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01555103
IRS990/TotalAssetsEOYAmt01662254
IRS990/TotalAssetsGrp/BOYAmt01555103
IRS990/TotalAssetsGrp/EOYAmt01662254
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt01123949
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065604
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01012366
IRS990/TotalFunctionalExpensesGrp/TotalAmt01077970
IRS990/TotalGrossUBIAmt022800
IRS990/TotalLiabilitiesBOYAmt0390320
IRS990/TotalLiabilitiesEOYAmt0430728
IRS990/TotalLiabilitiesGrp/BOYAmt0390320
IRS990/TotalLiabilitiesGrp/EOYAmt0430728
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01164783
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01231526
IRS990/TotalOtherProgSrvcExpenseAmt043751
IRS990/TotalProgramServiceExpensesAmt01012366
IRS990/TotalProgramServiceRevenueAmt022800
IRS990/TotalReportableCompFromOrgAmt0470610
IRS990/TotalRevenueGrp/ExclusionAmt01376
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-3412
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01144713
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt022800
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01555103
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01662254
IRS990/TravelGrp/ProgramServicesAmt02798
IRS990/TravelGrp/TotalAmt02798
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01164783
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01231526
IRS990/USAddress/AddressLine1Txt084 CULVER ROAD
IRS990/USAddress/CityNm0MONMOUTH JUNCTION
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008852
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN POLK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07322742171
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATION WORKERS OF AMERICA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 1031
ReturnHeader/Filer/BusinessNameControlTxt0COMM

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