Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Communications Workers of America Local 3102
EIN 59-0837559 • 501(c)5 • Port Orange, FL
Profile
LABOR UNION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 40.6% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Down$210,729
Down $9,405 (-4.3%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$210,729
Down $9,405 (-4.3%) from 2024
Revenue
Down$102,881
Down $21,972 (-18%) from 2024
Expenses
Down$130,707
Down $2,223 (-1.7%) from 2024
Net Income
Down-$27,826
Down $19,749 (-245%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $210,729
- Liabilities
- -
- Net assets
- $210,729
- Revenue
- $102,881
- Expenses
- $130,707
- Net income
- -$27,826
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Jan 20, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $102,881
Mission and Program Overview
Mission
To bargain collective for members, unite and promote membership, and act as a liason between members and employers regarding contract and workplace issues for 269 members.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO BARGAIN COLLECTIVE FOR MEMBERS, UNITE AND PROMOTE MEMBERSHIP, AND ACT AS A LIASON BETWEEN MEMBERS AND EMPLOYERS REGARDING CONTRACT AND WORKPLACE ISSUES FOR 269 MEMBERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID STIDMAN | President | PT | $41,809 | - | $41,809 |
| MALCOLM SMITH | Secy/Treas | - | $15,851 | - | $15,851 |
Filing and Contact Details
Filer
- Filer Name
- Communications Workers of America L
- EIN
- 59-0837559
- Address
- PO BOX 290460, PORT ORANGE, FL 32129
Signing Officer
- Name
- David Stidman
- Title
- President
- Phone
- 3867613102
- Signed
- 2026-01-20
Preparer
- Firm
- Holland Tacinelli & Klayer Inc
- Address
- 700 W GRANADA BLVD, ORMOND BEACH, FL 32174
- Preparer
- Steve Tacinelli CPA
- Phone
- 3862571646
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office supplies & software 2,782 advertising & marketing 150 bank charges & fees 58 insurance 1,418 cwa district 3 meeting 738 cwa local 3102 building e 189 local 3102 expense 2,593 local 3102 expense: offic 2,200 website maintenance 427 sif mileage expense 414 payroll expenses: taxes 5,838 presidents mileage expens 882 quickbooks payment fees 1,484 member expense 28,231 total 47,404”
Form 990-ez, Part I, Line 20
“Correction of errors 18,421”
Form 990-ez, Part II, Line 24
“Other assets 5,596 5,596 total 5,596 5,596”
Form 990-ez, Part III
“To bargain collective for members, unite and promote membership, and act as a liason between members and employers regarding contract and workplace issues for 269 members.”
Raw XML Appendix97 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 | MALCOLM SMITH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3867613102 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4638 CLYDE MORRIS BLVD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PORT ORANGE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32129 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 27691 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 18286 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -27826 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 250 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 220134 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 210729 |
| IRS990EZ/GrossReceiptsAmt | 0 | 102881 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 186847 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 186847 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 102881 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 220134 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 210729 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 220134 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 210729 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 7228 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 25.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 41809 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 15851 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID STIDMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MALCOLM SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECY/TREAS |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5596 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5596 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 18421 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 47404 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO BARGAIN COLLECTIVE FOR MEMBERS, UNITE AND PROMOTE MEMBERSHIP, AND ACT AS A LIASON BETWEEN MEMBERS AND EMPLOYERS REGARDING CONTRACT AND WORKPLACE ISSUES FOR 269 MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO BARGAIN COLLECTIVE FOR MEMBERS, UNITE AND PROMOTE MEMBERSHIP, AND ACT AS A LIASON BETWEEN MEMBERS AND EMPLOYERS REGARDING CONTRACT AND WORKPLACE ISSUES FOR 269 MEMBERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 75825 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 130707 |
| IRS990EZ/TotalRevenueAmt | 0 | 102881 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES & SOFTWARE 2,782 ADVERTISING & MARKETING 150 BANK CHARGES & FEES 58 INSURANCE 1,418 CWA DISTRICT 3 MEETING 738 CWA LOCAL 3102 BUILDING E 189 LOCAL 3102 EXPENSE 2,593 LOCAL 3102 EXPENSE: OFFIC 2,200 WEBSITE MAINTENANCE 427 SIF MILEAGE EXPENSE 414 PAYROLL EXPENSES: TAXES 5,838 PRESIDENTS MILEAGE EXPENS 882 QUICKBOOKS PAYMENT FEES 1,484 MEMBER EXPENSE 28,231 TOTAL 47,404 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CORRECTION OF ERRORS 18,421 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OTHER ASSETS 5,596 5,596 TOTAL 5,596 5,596 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO BARGAIN COLLECTIVE FOR MEMBERS, UNITE AND PROMOTE MEMBERSHIP, AND ACT AS A LIASON BETWEEN MEMBERS AND EMPLOYERS REGARDING CONTRACT AND WORKPLACE ISSUES FOR 269 MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID STIDMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3867613102 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMMUNICATIONS WORKERS OF AMERICA L |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 590837559 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 290460 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORT ORANGE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 32129 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 851025246 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOLLAND TACINELLI & KLAYER INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 700 W GRANADA BLVD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ORMOND BEACH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 32174 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3862571646 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVE TACINELLI CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-06T10:02:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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