2024-02-07T15:01:55-05:00 2023-09-30 251385288 CYPHER & CYPHER CPA'S 179 E PIKE ST CANONSBURG PA 153171765 990 2022-10-01 251520644 COMMUNICATION WORKERS AFL-CIO COMM 4128211407 1100 WASHINGTON AVENUE SUITE 211 CARNEGIE PA 15106 KATHY SHORT SEC/TRS-EXEC 4128211407 2024-02-04 KATHY SHORT 999009999 false JAMES P JACKSON CPA P00445455 7247453543 2024-02-07 2022 2023-04-26 12:10:37Z KATHY SHORT 482459 false X HTTP://WWW.CWALOCAL13500.COM X 1944 PA CWA LOCAL 13500 IS A PA STATEWIDE AFFILIATE OF THE CWA WHOSE PURPOSE IS TO REPRESENT EMPLOYEES DURING THE COLLECTIVE BARGAINING, ARBITRATION OF GRIEVANCES AND TO PROMOTE THE GENERAL INTEREST AND WELFARE OF ITS MEMBERS. 4 0 32 0 457095 0 9393 15971 482459 1710 0 332856 0 0 106621 441187 41272 763463 804735 0 763463 804735 X CWA LOCAL 13500 IS A STATEWIDE AFFILIATE OF THE CWA WHOSE PURPOSE IS TO REPRESENT EMPLOYEES DURING THE COLLECTVE BARGAINING, ARBITRATION OF GRIEVANCES AMD TO PROMOTE THE GENERAL INTEREST AND WELFARE OF ITS MEMBERS. false false 441187 1710 482459 A LABOR UNION ORGANIZED TO PROVIDE COLLECTIVE BARGAINING, ARBITRATION OF GRIEVANCES AND PROMOTE THE INTEREST AND WELFARE OF ITS MEMBERS. 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PRES-PITT 35.00 X 56416 0 0 NATALIE WAGNER SEC/TRS-CENT 20.00 X 28526 0 0 JENINIFER SZPARA SEC/TRS-PITT 10.00 X 29889 0 0 278451 false false false 457095 457095 9393 9393 SIF REIMBURSEMENT-CWA 900099 13611 13611 PEDIATRIC AIDS 900099 1145 1145 OTHER 900099 895 895 320 320 15971 482459 15971 9393 1710 278451 17743 36662 6000 18000 21178 32119 8778 2266 2701 TELEPHONE AND UTILITIES 7725 DUES AFL-CIO 2110 STORAGE RENTAL 1996 POSTAGE AND DELIVERY 1863 1885 441187 0 0 0 368928 409067 382829 392208 11706 3460 763463 804735 0 0 X 763463 804735 763463 804735 763463 804735 41272 X false false false X SCHEDULE D, PAGE 3, PART X PART X LINE2: FASB ASC 740-INCOME TAXES, REQUUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTIES IN THEIR TAX POSITION. FASB ASC 740-INCOME TAXES REQUIRES THAT THE UNION DETERMINE WHETHER EACH TAX POSITION TAKEN IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMININATION BY THE RELEVANT TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION. FOR ANY TAX POSITION MEETING THE MORE- LIKELY-THAN-NOT THRESHOLD, THE UNION IS REQUIRED TO RECOGNIZE IN THEIR FINANCIAL STATEMENTS THE LARGEST TAX CONSEQUENCE THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON FINAL SETTLEMENT. AS OF SEPTEMBER 30, 2023, THE UNION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS/TAX RETURN. FORM 990, PAGE 2, PART III, LINE 4D A LABOR UNION ORGANIZED TO PROVIDE COLLECTIVE BARGAINING, ARBITRATION OF GRIEVANCES AND PROMOTE THE INTEREST AND WELFARE OF ITS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 6 CWA LOCAL 13500 IS ORGANIZED WITH ACTIVE UNION MEMBERS OF COMMUNICATIONS WORKERS OF AMERICA LOCAL 13500 THAT ARE REQUIRED TO PAY DUES. FORM 990, PAGE 6, PART VI, LINE 7A CWA LOCAL 13500 HAS MEMBERS THAT ELECT THE EXECUTIVE VICE-PRESIDENT AND THE DIVISION SECRETARY/TREASURER FOR EACH OF THE DIFFERENT CWA LOCAL DIVISIONS (EXECUTIVE DIVISION, CENTRAL DIVISION AND THE PITTSBURGH DIVISION). MEMBERS ALSO ELECT DELEGATES TO THE CWA CONVENTION. THE EXECUTIVE BOARD IS ELECTED EVERY THREE (3) YEARS. THE NEXT ELECTION IS NOVEMBER 2023. FORM 990, PAGE 6, PART VI, LINE 7B THE EXECUTIVE BOARD MAKES THE FINAL DECISIONS RELATED TO THE MEMBERS OF CWA LOCAL 13500. THE EXECUTVE BOARD IS ELECTED AT THE CONVENTION EVERY THREE YEARS BY THE DELEGATES OF THE CWA CONVENTION. ALL PROPOSED CHANGES TO CONSTITUTION AND BY-LAWS ARE SUBJECT TO VOTE AND APPROVAL AT THE LOCAL CONVENTION. THE NEXT ELECTION IS NOVEMBER 2023. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE IRS FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE SECRETARY/TREASURER PRIOR TO ELECTRONICALLY FILING THE FORM. IN ADDITION, THE IRS FORM 990 WAS PROVIDED TO EACH MEMBER OF THE EXECUTIVE COMMITTEE SHORTLY AFTER THE FILING WITH THE INTERNAL REVENUE SERVICE. EACH MEMBER WILL SIGN A FORM INDICATING THAT THEY HAVE REVIEWED THE IRS FORM 990 AND THAT THEY NOTED NO CHANGES THAT NEEDED TO BE MADE TO THE IRS FORM 990 THAT WAS FILED WITH THE INTERNAL REVENUE SERVICE. IF ANY CHANGES WERE NOTED BY THE BOARD MEMBERS THAT RESULTED IN THE NEED FOR AN IRS FORM 990 RETURN, THEN AN AMENDED IRS FORM 990 WILL BE FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C CWA LOCAL 13500'S EXECUTIVE SECRETARY/TREASURER REVIEWES ALL "CONFLICTS OF INTEREST QUESTIONAIRE'S SIGNED BY THE CURRENT OFFICERS FOR ANY INDICATIONS OF A CONFLICT OF INTEREST ON AN ANNUAL BASIS. AS OF SEPTEMBER 30, 2023, THERE WERE NO CONFLICTS OF INTEREST NOTED ON THE QUESTIONAIRES SIGNED BY THE OFFICERS. FORM 990, PAGE 6, PART VI, LINE 19 CWA LOCAL 13500'S IRS FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE GOVERNING DOCUMENTS. CONFLICTS OF INTEREST STATEMENTS AND THE FINANCIAL STATEMENTS ARE NOT AVAILABLE FOR PUBLIC INSPECTION. COMMUNIICATION WORKERS OF AMERICA COMMUNICATION WORKERS OF AMERICA 501 THIRD STREET NW 501 THIRD STREET NW WASHINGTON DC 20001 530246709 UNION DC 501C5 N/A false false true false false false false false false false false false false false false false true false false false COMMUNICATION WORKERS OF AMERICA COMMUNICATION WORKERS OF AMERICA B 1710 CASH COMMUNICATION WORKERS OF AMERICA COMMUNICATION WORKERS OF AMERICA Q 12643 CASH