Civic Intelligence

Communication Workers of America Local 3865

990 • Fiscal year 2016 • EIN 62-1842735

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 11, 2017

PO Box 3814Knoxville, TN 37927-3814

(877) 292-3865

Siviq Scores

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

Liabilities / Assets

96th percentile

0.43x

Higher debt load relative to assets than 96% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

0.08x

Higher debt load relative to revenue than 87% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

89th percentile

$44,885

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

89th percentile

33%

Faster asset growth than 89% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

78th percentile

11%

Faster revenue growth than 78% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$66,660

Up $16,365 (+33%) from 2015

Net Assets

Down

$37,744

Down $653 (-1.7%) from 2015

Liabilities

Up

$28,916

Up $17,018 (+143%) from 2015

Revenue

Up

$345,538

Up $35,256 (+11%) from 2015

Expenses

Up

$344,691

Up $39,341 (+13%) from 2015

Net Income

Down

$847

Down $4,085 (-83%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $43,112Liabilities 2010: $3,478Net Assets 2010: $39,6342010Assets 2011: $43,560Liabilities 2011: $1,697Net Assets 2011: $41,8632011Assets 2012: $51,625Liabilities 2012: $11,803Net Assets 2012: $39,8222012Assets 2013: $34,511Liabilities 2013: $12,152Net Assets 2013: $22,3592013Assets 2014: $45,630Liabilities 2014: $12,165Net Assets 2014: $33,4652014Assets 2015: $50,295Liabilities 2015: $11,898Net Assets 2015: $38,3972015Assets 2016: $66,660Liabilities 2016: $28,916Net Assets 2016: $37,7442016Assets 2017: $72,729Liabilities 2017: $5,441Net Assets 2017: $67,2882017Assets 2018: $33,198Liabilities 2018: $0Net Assets 2018: $33,1982018Assets 2019: $94,844Liabilities 2019: -$22,868Net Assets 2019: $117,7122019Assets 2020: $197,556Liabilities 2020: -$15,145Net Assets 2020: $212,7012020Assets 2021: $292,118Liabilities 2021: -$10,483Net Assets 2021: $302,6012021Assets 2022: $363,600Liabilities 2022: -$14,892Net Assets 2022: $378,4922022Assets 2023: $384,468Liabilities 2023: -$12,015Net Assets 2023: $396,4832023Assets 2024: $406,450Liabilities 2024: -$12,015Net Assets 2024: $418,4652024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2016

Assets$66,660
Liabilities$28,916
Net Assets$37,744

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $247,540Expenses 2010: $234,675Net Income 2010: $12,8652010Expenses 2011: $239,3582011Revenue 2012: $244,644Expenses 2012: $246,685Net Income 2012: -$2,0412012Revenue 2013: $292,968Expenses 2013: $310,431Net Income 2013: -$17,4632013Revenue 2014: $321,420Expenses 2014: $310,314Net Income 2014: $11,1062014Revenue 2015: $310,282Expenses 2015: $305,350Net Income 2015: $4,9322015Revenue 2016: $345,538Expenses 2016: $344,691Net Income 2016: $8472016Revenue 2017: $365,845Expenses 2017: $336,300Net Income 2017: $29,5452017Revenue 2018: $315,509Expenses 2018: $349,599Net Income 2018: -$34,0902018Revenue 2019: $460,124Expenses 2019: $375,610Net Income 2019: $84,5142019Revenue 2020: $413,879Expenses 2020: $318,890Net Income 2020: $94,9892020Revenue 2021: $374,491Expenses 2021: $284,591Net Income 2021: $89,9002021Revenue 2022: $383,489Expenses 2022: $307,598Net Income 2022: $75,8912022Revenue 2023: $418,906Expenses 2023: $400,915Net Income 2023: $17,9912023Revenue 2024: $430,898Expenses 2024: $408,916Net Income 2024: $21,9822024Revenue 2025: $78,864Expenses 2025: $193,698Net Income 2025: -$114,8342025

Highlighted filing

2016

Revenue$345,538
Expenses$344,691
Net Income$847
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 11, 2017
Return Version
2015v3.0
Gross Receipts
$345,538
Mission and Program Overview

Mission

To organize, advance & defend public higher education employees in the state of tennessee.

To organize, advance & defend public higher education employers in the state of tennessee.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$17,816$35,103▲ $17,287
Savings and Temporary Cash Investments$22,788$22,589▼ $199
Land, Buildings, and Equipment, Net$1,610$887▼ $723
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$50,295$66,660▲ $16,365
Other Assets Total$8,081$8,081→ $0
Liabilities
Accounts Payable and Accrued Expenses$11,898$28,916▲ $17,018
Total Liabilities$11,898$28,916▲ $17,018
Net Assets / Fund Balance
Total Net Assets Fund Balance$38,397$37,744▼ $653
Total Liabilities and Net Assets / Fund Balance$50,295$66,660▲ $16,365

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$887$5,779$6,666
Other Assets Org$8,081--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cassie WattersOrganizerFT$44,885$44,885
Thomas S SmithLead OrganizerFT$37,961$37,961
Melanie BarronBoard Member-$28,969$28,969
Patrick CateOrganizerFT$27,394$27,394

Board Members and Trustees

NameTitle
Diana MoyerPresident
Elizabeth OwenVice President Knoxville
Thelma Jean RimmerVice President Memphis
Francis CanedoExecutive - East Tn
Michael KuleyExecutive - Middle Tn
Tony PattonExecutive - West Tn
Scott MartindaleSecretary
Ron ForestaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,540
Program Service Revenue
$219,333
Investment Income
$2
Other Revenue
$116,663
All Other Contributions
$9,540
Change in Net Assets
$847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,120
Other Expenses$147,571
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$104,408$34,802-$139,210
Other Salaries and Wages$20,831$6,944-$27,775
Other Expenses$25,855--$25,855
Office Expenses$22,064--$22,064
Other Employee Benefits$16,846--$16,846
Occupancy$14,465--$14,465
Payroll Taxes$13,289--$13,289
Travel$12,574--$12,574
Fees for Services Accounting$2,996--$2,996
Insurance$2,427--$2,427
Information Technology$1,756--$1,756
Advertising$735--$735
Depreciation Depletion$723--$723
Conferences and Meetings$427--$427
Total Functional Expenses$302,945$41,746$0$344,691
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Workers within the union's jurisdiction are eligible for membership subject to the approval of the membership committee.

Form 990, Part VI, Section A, Line 7A

All members are notified of offices to be filled. Nominations are made from the floor. The membership votes.

Form 990, Part VI, Section A, Line 7B

The membership meets at least once per year and can override decisions made by the board.

Form 990, Part VI, Section B, Line 11

Tax return is prepared by outside cpa firm. Treasurer generally reviews and signs prior to filing return. If treasurer is unavailable, then the president reviews and signs prior to filing return.

Form 990, Part VI, Section C, Line 19

Bylaws are posted on the organization's website outlining governance policies. Financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Communication Workers of America
EIN
62-1842735
Phone
8772923865
Address
PO BOX 3814, KNOXVILLE, TN 37927-3814

Signing Officer

Name
Diana Moyer
Title
President
Phone
8772923865
Signed
2017-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Moyer
Formed
2003
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
0

Preparer

Firm
Pugh & Company Pc
Address
800 OAK RIDGE TURNPIKE SUITE A404, OAK RIDGE, TN 37830
Preparer
Re Foust
Phone
8657691657
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Correction to reconciliation error in prior year -1,500.

Raw XML Appendix375 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/TitleTxt6EXECUTIVE - WEST TN
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT KNOXVILLE
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IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0219333
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022788
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022589
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0887
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05779
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06666
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08081
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNDEPOSITED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0887
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08081
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WORKERS WITHIN THE UNION'S JURISDICTION ARE ELIGIBLE FOR MEMBERSHIP SUBJECT TO THE APPROVAL OF THE MEMBERSHIP COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS ARE NOTIFIED OF OFFICES TO BE FILLED. NOMINATIONS ARE MADE FROM THE FLOOR. THE MEMBERSHIP VOTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP MEETS AT LEAST ONCE PER YEAR AND CAN OVERRIDE DECISIONS MADE BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX RETURN IS PREPARED BY OUTSIDE CPA FIRM. TREASURER GENERALLY REVIEWS AND SIGNS PRIOR TO FILING RETURN. IF TREASURER IS UNAVAILABLE, THEN THE PRESIDENT REVIEWS AND SIGNS PRIOR TO FILING RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BYLAWS ARE POSTED ON THE ORGANIZATION'S WEBSITE OUTLINING GOVERNANCE POLICIES. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CORRECTION TO RECONCILIATION ERROR IN PRIOR YEAR -1,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt050295
IRS990/TotalAssetsEOYAmt066660
IRS990/TotalAssetsGrp/BOYAmt050295
IRS990/TotalAssetsGrp/EOYAmt066660
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09540
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041746
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0302945
IRS990/TotalFunctionalExpensesGrp/TotalAmt0344691
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011898
IRS990/TotalLiabilitiesEOYAmt028916
IRS990/TotalLiabilitiesGrp/BOYAmt011898
IRS990/TotalLiabilitiesGrp/EOYAmt028916
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038397
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt037744
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0302945
IRS990/TotalProgramServiceRevenueAmt0219333
IRS990/TotalReportableCompFromOrgAmt0139209
IRS990/TotalRevenueGrp/ExclusionAmt0116665
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0219333
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0345538
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt050295
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt066660
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt012574
IRS990/TravelGrp/TotalAmt012574
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3814
IRS990/USAddress/CityNm0KNOXVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0379273814
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.UCW-CWA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANA MOYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08772923865
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNICATION WORKERS OF AMERICA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 3865
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0621842735
ReturnHeader/Filer/PhoneNum08772923865
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3814
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0379273814
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621142155
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PUGH & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 OAK RIDGE TURNPIKE SUITE A404
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAK RIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037830
ReturnHeader/PreparerPersonGrp/PhoneNum08657691657
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RE FOUST
ReturnHeader/ReturnTs02017-08-14T13:34:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.79$1.94$1.15
2024Detailed filing. Detailed filing data is available for this year.$4.06$0.12$4.18$4.31$4.09$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.84$0.12$3.96$4.19$4.01$0.18
2022Detailed filing. Detailed filing data is available for this year.$3.64$0.15$3.78$3.83$3.08$0.76
2021Detailed filing. Detailed filing data is available for this year.$2.92$0.10$3.03$3.74$2.85$0.90
2020Detailed filing. Detailed filing data is available for this year.$1.98$0.15$2.13$4.14$3.19$0.95
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.23$1.18$4.60$3.76$0.85
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$3.16$3.50$0.34
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.05$0.67$3.66$3.36$0.30
2016Detailed filing. Detailed filing data is available for this year.$0.67$0.29$0.38$3.46$3.45$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.12$0.38$3.10$3.05$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.12$0.33$3.21$3.10$0.11
2013Summary only. Only limited summary data is available for this year.$0.35$0.12$0.22$2.93$3.10$0.17
2012Summary only. Only limited summary data is available for this year.$0.52$0.12$0.40$2.45$2.47$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.02$0.42$2.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.03$0.40$2.48$2.35$0.13