Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Communications Workers of America
EIN 59-0824334 • 501(c)5 • Panama City, FL
Profile
To represent and serve the workers within its jurisdiction in accordance with the by-laws and rules of the local and the constitution and policies of cwa.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 17.3% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Balance Sheet
Assets
Down$118,198
Down $42,492 (-26%) from 2024
Liabilities
Down$704
Down $34,061 (-98%) from 2024
Net Assets
Down$117,494
Down $8,431 (-6.7%) from 2024
Revenue
Down$24,376
Down $37,472 (-61%) from 2024
Expenses
Down$32,807
Down $31,450 (-49%) from 2024
Net Income
Down-$8,431
Down $6,022 (-250%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $118,198
- Liabilities
- $704
- Net assets
- $117,494
- Revenue
- $24,376
- Expenses
- $32,807
- Net income
- -$8,431
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Jan 28, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $24,376
Mission and Program Overview
Mission
To represent and serve the workers within its jurisdiction in accordance with the by-laws and rules of the local and the constitution and policies of cwa.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| REPRESENTING UNION MEMBERS IN NEGOTIATIONS WITH THEIR EMPLOYERS. KEEP MEMBERS INFORMED ABOUT THE CHANGES IN UNION POLICIES AND PROGRAMS. IN SEPTEMBER 2024 THE UNION ORGANIZED A STRIKE TO CHALLENGE UNFAIR LABOR PRACTICES. NEGOTIATIONS RESULTED IN WAGE INCREASE AND BETTER HEALTHCARE BENEFITS FOR THE COMPANY WORKERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| FREDERICK CROON | President | - | $4,227 | - | $4,227 |
| RONALD VON THUN | Sec/Treas | - | $4,227 | - | $4,227 |
| JESSIE PARKER | Evp | - | $4,227 | - | $4,227 |
Filing and Contact Details
Filer
- Filer Name
- Communications Workers of America
- EIN
- 59-0824334
- Phone
- 8507850431
- Address
- PO BOX 173, PANAMA CITY, FL 32402
Signing Officer
- Name
- Ronald Von Thun
- Title
- Sec/treas
- Phone
- 8507850431
- Signed
- 2026-01-28
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Tipton Marler Garner & Chastain
- Address
- P O BOX 1100, PANAMA CITY, FL 32402-1100
- Preparer
- D Mark Gusmus CPA
- Phone
- 8507699491
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office expense 2,690 travel 134 telephone 673 non-investment depreciation 258 total 3,755”
Form 990-ez, Part II, Line 24
“109,424 109,424 less accumulated depreciation 101,578 101,836 total 7,846 7,588”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 34,765 704”
Form 990-ez, Part III
“To represent and serve the workers within its jurisdiction in accordance with the by-laws and rules of the local and the constitution and policies of cwa.”
Form 990-ez, Part III, Line 28
“Representing union members in negotiations with their employers. Keep members informed about the changes in union policies and programs. In september 2024 the union organized a strike to challenge unfair labor practices. Negotiations resulted in wage increase and better healthcare benefits for the company workers.”
Raw XML Appendix111 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | RONALD NON THUN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8507850431 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 727 OAK AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PANAMA CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32401 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 66904 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 24670 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 675 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -8431 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5000 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 160690 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 118198 |
| IRS990EZ/GrossReceiptsAmt | 0 | 24376 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 85940 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 85940 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 23698 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 125925 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 117494 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 125925 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 117494 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 9428 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 4227 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 4227 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 4227 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | FREDERICK CROON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RONALD VON THUN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JESSIE PARKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SEC/TREAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | EVP |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 7846 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7588 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 3755 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO REPRESENT AND SERVE THE WORKERS WITHIN ITS JURISDICTION IN ACCORDANCE WITH THE BY-LAWS AND RULES OF THE LOCAL AND THE CONSTITUTION AND POLICIES OF CWA. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 342 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | REPRESENTING UNION MEMBERS IN NEGOTIATIONS WITH THEIR EMPLOYERS. KEEP MEMBERS INFORMED ABOUT THE CHANGES IN UNION POLICIES AND PROGRAMS. IN SEPTEMBER 2024 THE UNION ORGANIZED A STRIKE TO CHALLENGE UNFAIR LABOR PRACTICES. NEGOTIATIONS RESULTED IN WAGE INCREASE AND BETTER HEALTHCARE BENEFITS FOR THE COMPANY WORKERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 14282 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 34765 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 704 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 32807 |
| IRS990EZ/TotalRevenueAmt | 0 | 24376 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationOtherDesc | 0 | UNION |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSE 2,690 TRAVEL 134 TELEPHONE 673 NON-INVESTMENT DEPRECIATION 258 TOTAL 3,755 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 109,424 109,424 LESS ACCUMULATED DEPRECIATION 101,578 101,836 TOTAL 7,846 7,588 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 34,765 704 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO REPRESENT AND SERVE THE WORKERS WITHIN ITS JURISDICTION IN ACCORDANCE WITH THE BY-LAWS AND RULES OF THE LOCAL AND THE CONSTITUTION AND POLICIES OF CWA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REPRESENTING UNION MEMBERS IN NEGOTIATIONS WITH THEIR EMPLOYERS. KEEP MEMBERS INFORMED ABOUT THE CHANGES IN UNION POLICIES AND PROGRAMS. IN SEPTEMBER 2024 THE UNION ORGANIZED A STRIKE TO CHALLENGE UNFAIR LABOR PRACTICES. NEGOTIATIONS RESULTED IN WAGE INCREASE AND BETTER HEALTHCARE BENEFITS FOR THE COMPANY WORKERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RONALD VON THUN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SEC/TREAS |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8507850431 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMMUNICATIONS WORKERS OF AMERICA |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LOCAL 03114 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 590824334 |
| ReturnHeader/Filer/PhoneNum | 0 | 8507850431 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 173 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PANAMA CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 32402 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201217629 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TIPTON MARLER GARNER & CHASTAIN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O BOX 1100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PANAMA CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 324021100 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8507699491 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | D MARK GUSMUS CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-25T10:24:40-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.