Civic Intelligence

Boston Teachers Union

990 • Fiscal year 2014 • EIN 04-2307827

Sep 01, 2013 to Aug 31, 2014 • Filed on Dec 30, 2014

180 Mount Vernon StreetDorchester, MA 02125

(617) 288-2000

Siviq Scores

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

Liabilities / Assets

60th percentile

0.06x

Higher debt load relative to assets than 60% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

60th percentile

0.08x

Higher debt load relative to revenue than 60% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

44th percentile

$155,211

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Asset Growth

73rd percentile

9.6%

Faster asset growth than 73% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

67th percentile

8.1%

Faster revenue growth than 67% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$9,646,562

Up $848,105 (+9.6%) from 2013

Net Assets

Up

$9,036,501

Up $999,659 (+12%) from 2013

Liabilities

Down

$610,061

Down $151,554 (-20%) from 2013

Revenue

Up

$7,667,698

Up $573,408 (+8.1%) from 2013

Expenses

Up

$6,768,757

Up $316,667 (+4.9%) from 2013

Net Income

Up

$898,941

Up $256,741 (+40%) from 2013

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $7,513,499Liabilities 2011: $422,612Net Assets 2011: $7,090,8872011Assets 2012: $7,984,279Liabilities 2012: $475,721Net Assets 2012: $7,508,5582012Assets 2013: $8,798,457Liabilities 2013: $761,615Net Assets 2013: $8,036,8422013Assets 2014: $9,646,562Liabilities 2014: $610,061Net Assets 2014: $9,036,5012014Assets 2015: $10,710,655Liabilities 2015: $865,890Net Assets 2015: $9,844,7652015Assets 2016: $11,088,307Liabilities 2016: $847,563Net Assets 2016: $10,240,7442016Assets 2017: $10,551,418Liabilities 2017: $714,113Net Assets 2017: $9,837,3052017Assets 2018: $11,098,344Liabilities 2018: $471,910Net Assets 2018: $10,626,4342018Assets 2019: $12,476,443Liabilities 2019: $569,863Net Assets 2019: $11,906,5802019Assets 2020: $14,496,708Liabilities 2020: $588,394Net Assets 2020: $13,908,3142020Assets 2021: $16,808,172Liabilities 2021: $606,155Net Assets 2021: $16,202,0172021Assets 2022: $15,838,887Liabilities 2022: $796,815Net Assets 2022: $15,042,0722022Assets 2023: $17,295,383Liabilities 2023: $630,613Net Assets 2023: $16,664,7702023Assets 2024: $21,026,228Liabilities 2024: $887,446Net Assets 2024: $20,138,7822024

Highlighted filing

2014

Assets$9,646,562
Liabilities$610,061
Net Assets$9,036,501

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,195,5382011Revenue 2012: $7,215,548Expenses 2012: $6,664,127Net Income 2012: $551,4212012Revenue 2013: $7,094,290Expenses 2013: $6,452,090Net Income 2013: $642,2002013Revenue 2014: $7,667,698Expenses 2014: $6,768,757Net Income 2014: $898,9412014Revenue 2015: $7,956,299Expenses 2015: $7,077,870Net Income 2015: $878,4292015Revenue 2016: $8,312,403Expenses 2016: $7,810,273Net Income 2016: $502,1302016Revenue 2017: $8,480,643Expenses 2017: $8,766,243Net Income 2017: -$285,6002017Revenue 2018: $9,401,771Expenses 2018: $8,575,462Net Income 2018: $826,3092018Revenue 2019: $9,435,968Expenses 2019: $8,117,197Net Income 2019: $1,318,7712019Revenue 2020: $9,981,126Expenses 2020: $8,290,911Net Income 2020: $1,690,2152020Revenue 2021: $10,050,820Expenses 2021: $8,246,086Net Income 2021: $1,804,7342021Revenue 2022: $10,238,228Expenses 2022: $9,921,853Net Income 2022: $316,3752022Revenue 2023: $11,625,329Expenses 2023: $9,777,877Net Income 2023: $1,847,4522023Revenue 2024: $12,749,995Expenses 2024: $10,275,425Net Income 2024: $2,474,5702024

Highlighted filing

2014

Revenue$7,667,698
Expenses$6,768,757
Net Income$898,941
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Dec 30, 2014
Return Version
2013v4.0
Gross Receipts
$7,667,698
Mission and Program Overview

Mission

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,360,397$5,585,309▲ $224,912
Investments in Publicly Traded Securities$2,750,625$2,899,371▲ $148,746
Cash and Non-Interest-Bearing Accounts$476,434$915,679▲ $439,245
Land, Buildings, and Equipment, Net$79,779$150,315▲ $70,536
Prepaid Expenses and Deferred Charges$90,147$83,240▼ $6,907
Accounts Receivable$41,075$12,648▼ $28,427
Total Assets$8,798,457$9,646,562▲ $848,105
Liabilities
Accounts Payable and Accrued Expenses$761,615$610,061▼ $151,554
Total Liabilities$761,615$610,061▼ $151,554
Net Assets / Fund Balance
Unrestricted Net Assets$8,036,842$9,036,501▲ $999,659
Total Net Assets Fund Balance$8,036,842$9,036,501▲ $999,659
Total Liabilities and Net Assets / Fund Balance$8,798,457$9,646,562▲ $848,105

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$96,090$497,347$593,437
Leasehold Improvements$54,225$222,000$276,225
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard Stutman--$150,411$43,026$193,437
Patrick Connolly--$149,818$27,048$176,866
Richard StutmanPresidentFT$155,211-$155,211
Patrick ConnollyVice PresidentFT$154,618-$154,618
Virginia FitzgeraldPara/substitute Field RepFT$143,162-$143,162
Virginia Fitzgerald--$69,791$73,371$143,162
Caren CarewSecondary Field RepFT$140,494-$140,494
Charles JohnsonSecretary-treasurerFT$140,441-$140,441
Angela CristianiPolitical OrganizerFT$139,500-$139,500
Michael MclaughlinElementary Field RepFT$136,688-$136,688
Josefina LascanoPara/substitute Field RepFT$72,266-$72,266
Alison DohertyExecutive Board Member-$67,385-$67,385
Brenda ChaneyCommunity Liason/exec Brd MbrPT$45,627-$45,627
Michael J MaguireCo-editor/exec Brd MbrPT$21,102-$21,102
Garret VirchickCo-editor/exec Brd MbrPT$19,467-$19,467
James PhilipExecutive Board Member-$3,307-$3,307
Sherry PedoneExecutive Board Member-$2,031-$2,031
Erik R BergExecutive Board Member-$1,593-$1,593
Cheryl KellyExecutive Board Member-$1,056-$1,056

Board Members and Trustees

NameTitle
Jessica TangDirector of Org
Alice YongExecutive Board Member
Lauralee JohnsonExecutive Board Member
Mary Ann UrbanExecutive Board Member
Robert CarrollExecutive Board Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Dwyer Duddy & EspositoLegal-$810,457
Revenue and Support

Revenue Composition

Contributions and Grants
$7,614,189
Program Service Revenue
$0
Investment Income
$53,509
Other Revenue
$0
Change in Net Assets
$898,941

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,667,698
Revenue Not Reported on Form 990
$100,718
Total Revenue per Audited Statements
$7,768,416
Total Revenue per Form 990
$7,667,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,705,036
Salaries, Compensation, and Employee Benefits$1,981,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$2,418,709
Current Officers, Directors, Trustees, and Key Employees---$1,191,405
Fees for Services Legal---$723,975
Conferences and Meetings---$484,640
All Other Expenses---$374,232
Other Salaries and Wages---$349,932
Other Employee Benefits---$176,607
Occupancy---$138,542
Pension Plan Contributions---$137,789
Payroll Taxes---$125,905
Office Expenses---$85,241
Benefits to Members---$82,083
Information Technology---$76,935
Advertising---$52,183
Other Expenses---$47,213
Fees for Services Accounting---$28,645
Depreciation Depletion---$21,469
Fees for Services Other---$19,152
Insurance---$12,381
Total Functional Expenses$0$0$0$6,768,757

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,768,757
Total Expenses per Audited Statements$6,768,757
Total Expenses per Form 990$6,768,757
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Filer

EIN
04-2307827
Phone
6172882000

Signing Officer

Name
Charles Johnson
Title
Secretary-treasurer
Phone
6172882000
Signed
2014-12-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Johnson
Formed
1946
Legal Domicile
Ma
Voting Board Members
20
Independent Board Members
9
Employees
60
Volunteers
0

Preparer

Preparer
Paul Deprisco
Phone
7813263311
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by executive board prior to filing

Pt VI, Line 6

The organization is comprised of members

Pt VI, Line 7A

Members elect the governing board

Pt VI, Line 7B

Decisions of the governing body are subject to approval by members.

Pt VI, Line 19

UPON REQUEST

Pt XI

Unrealized loss on investments

Pt VI, Line 15A

Compensation of officers is voted on by the membership

Pt VI, Line 15B

Compensation of key employees is voted on by the membership

Form 990EZ, Part I, Line 16

Advertising arbitration fees cmptr supp/support donations exp. Reimbursements insurance office retired tchrs bene. Subscriptions telephone banks

Form 990EZ, Part II, Line 24

Accounts receivable - net prepaids investments

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses

Form 990, Part III, Line 4D

N/A

Form 990, Part IX, Line 24F

Homework helpers 48541. Negotiations 1327. Postage 91124. Printing 121248. Resume consultation 5155. Scholarships 55000. Subscriptions 5211. Teacher inquiry project 9250. Telephone 33926. Telephone banks 3450.

Financial Statement Notes

Pt XI Line 4B

Net unrealized loss on investments

Pt X Line 2

Accounting standards provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an organization's financial statements. Under these accounting standards, the union is required to recognize the financial statement impact of a tax position when it is more likely than not that the position will not be sustained upon examination. Management has evaluated its significant tax

Pt X Line 2

Positions against the criteria established by these accounting standards and believes there are no such tax positions requiring accounting recognition.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY-TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIR OF ORG
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IRS990/OtherExpensesGrp/Desc1BLDG. REPS.
IRS990/OtherExpensesGrp/Desc2DONATIONS
IRS990/OtherExpensesGrp/Desc3EXP REIMBURSE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NET UNREALIZED LOSS ON INVESTMENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. UNDER THESE ACCOUNTING STANDARDS, THE UNION IS REQUIRED TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. MANAGEMENT HAS EVALUATED ITS SIGNIFICANT TAX
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2POSITIONS AGAINST THE CRITERIA ESTABLISHED BY THESE ACCOUNTING STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt X Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt X Line 2
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IRS990ScheduleD/TotalRevenuePerForm990Amt07667698
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt015592
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt114813
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICHARD STUTMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1PATRICK CONNOLLY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2VIRGINIA FITZGERALD
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY EXECUTIVE BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS COMPRISED OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNREALIZED LOSS ON INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION OF OFFICERS IS VOTED ON BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION OF KEY EMPLOYEES IS VOTED ON BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADVERTISING ARBITRATION FEES CMPTR SUPP/SUPPORT DONATIONS EXP. REIMBURSEMENTS INSURANCE OFFICE RETIRED TCHRS BENE. SUBSCRIPTIONS TELEPHONE BANKS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ACCOUNTS PAYABLE & ACCRUED EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12HOMEWORK HELPERS 48541. NEGOTIATIONS 1327. POSTAGE 91124. PRINTING 121248. RESUME CONSULTATION 5155. SCHOLARSHIPS 55000. SUBSCRIPTIONS 5211. TEACHER INQUIRY PROJECT 9250. TELEPHONE 33926. TELEPHONE BANKS 3450.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24f
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10BTU HEALTH AND WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11BTU PREPAID LEGAL SERVICES FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12BTU PARAPROFESSIONAL HEALTH & WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13BTUHWF BUILDING CORPORATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1042751045
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2042864297
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3042627181
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 C (9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 (C) (9)

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.0$0.89$20.1$12.7$10.3$2.47
2023Detailed filing. Detailed filing data is available for this year.$17.3$0.63$16.7$11.6$9.78$1.85
2022Detailed filing. Detailed filing data is available for this year.$15.8$0.80$15.0$10.2$9.92$0.32
2021Detailed filing. Detailed filing data is available for this year.$16.8$0.61$16.2$10.1$8.25$1.80
2020Detailed filing. Detailed filing data is available for this year.$14.5$0.59$13.9$9.98$8.29$1.69
2019Detailed filing. Detailed filing data is available for this year.$12.5$0.57$11.9$9.44$8.12$1.32
2018Detailed filing. Detailed filing data is available for this year.$11.1$0.47$10.6$9.40$8.58$0.83
2017Detailed filing. Detailed filing data is available for this year.$10.6$0.71$9.84$8.48$8.77$0.29
2016Detailed filing. Detailed filing data is available for this year.$11.1$0.85$10.2$8.31$7.81$0.50
2015Detailed filing. Detailed filing data is available for this year.$10.7$0.87$9.84$7.96$7.08$0.88
2014Detailed filing. Detailed filing data is available for this year.$9.65$0.61$9.04$7.67$6.77$0.90
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.80$0.76$8.04$7.09$6.45$0.64
2012Summary only. Only limited summary data is available for this year.$7.98$0.48$7.51$7.22$6.66$0.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.51$0.42$7.09$6.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • $5M-$10M nonprofits