Civic Intelligence

Northeastern System Federation

990 • Fiscal year 2021 • EIN 06-6013121

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 23, 2021

3321 Vestal Parkway East Ste BVestal, NY 13850

(248) 662-2604

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

62nd percentile

16%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

97th percentile

$109,230

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 28.3% of source-year revenue.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

55th percentile

1.3%

Faster revenue growth than 55% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$381,323

Up $62,115 (+19%) from 2020

Net Assets

Up

$381,323

Up $62,115 (+19%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$386,545

Up $5,119 (+1.3%) from 2020

Expenses

Down

$324,430

Down $52,974 (-14%) from 2020

Net Income

Up

$62,115

Up $58,093 (+1444%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $269,531Liabilities 2012: $0Net Assets 2012: $269,5312012Assets 2013: $308,060Liabilities 2013: $0Net Assets 2013: $308,0602013Assets 2014: $328,789Liabilities 2014: $0Net Assets 2014: $328,7892014Assets 2015: $353,059Liabilities 2015: $0Net Assets 2015: $353,0592015Assets 2016: $381,841Liabilities 2016: $0Net Assets 2016: $381,8412016Assets 2017: $365,637Liabilities 2017: $0Net Assets 2017: $365,6372017Assets 2018: $314,831Liabilities 2018: $0Net Assets 2018: $314,8312018Assets 2019: $314,633Liabilities 2019: $0Net Assets 2019: $314,6332019Assets 2020: $319,208Liabilities 2020: $0Net Assets 2020: $319,2082020Assets 2021: $381,323Liabilities 2021: $0Net Assets 2021: $381,3232021Assets 2022: $349,863Liabilities 2022: $0Net Assets 2022: $349,8632022

Highlighted filing

2021

Assets$381,323
Liabilities$0
Net Assets$381,323

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $330,147Expenses 2012: $348,913Net Income 2012: -$18,7662012Revenue 2013: $367,386Expenses 2013: $328,857Net Income 2013: $38,5292013Revenue 2014: $394,652Expenses 2014: $373,923Net Income 2014: $20,7292014Revenue 2015: $416,902Expenses 2015: $392,632Net Income 2015: $24,2702015Revenue 2016: $370,513Expenses 2016: $340,093Net Income 2016: $30,4202016Revenue 2017: $359,780Expenses 2017: $371,093Net Income 2017: -$11,3132017Revenue 2018: $368,544Expenses 2018: $418,615Net Income 2018: -$50,0712018Revenue 2019: $370,948Expenses 2019: $370,988Net Income 2019: -$402019Revenue 2020: $381,426Expenses 2020: $377,404Net Income 2020: $4,0222020Revenue 2021: $386,545Expenses 2021: $324,430Net Income 2021: $62,1152021Revenue 2022: $396,158Expenses 2022: $427,618Net Income 2022: -$31,4602022

Highlighted filing

2021

Revenue$386,545
Expenses$324,430
Net Income$62,115
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 23, 2021
Return Version
2020v4.1
Gross Receipts
$444,581
Mission and Program Overview

Mission

To negotiate collective bargaining agreements and process claims and grievances arising from the agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$319,208$381,323▲ $62,115
Cash and Non-Interest-Bearing Accounts$127,602$183,269▲ $55,667
Investments in Publicly Traded Securities$170,256$174,235▲ $3,979
Savings and Temporary Cash Investments$13,398$14,128▲ $730
Land, Buildings, and Equipment, Net$7,952$9,691▲ $1,739
Total Assets$319,208$381,323▲ $62,115
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$319,208$381,323▲ $62,115
Total Liabilities and Net Assets / Fund Balance$319,208$381,323▲ $62,115

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,691-$9,691
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dale Bogart JrGeneral ChairmanFT$86,583$22,647$109,230
Renato RufoVice General Chairmansec-trePT$68,000-$68,000
Robert RandallVice General Chairman-$2,045-$2,045
David O ConnorExecutive Committee-$1,417-$1,417
David HoulihanAsst General Chairman-$286-$286
James CrankerAsst General Chairman-$221-$221

Board Members and Trustees

NameTitle
David ConnerAsst General Chairman
John MillerVice General Chairman
Charles MillerExecutive Committee
Richard HeuerExecutive Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$377,294
Investment Income
$9,251
Other Revenue
$0
Change in Net Assets
$62,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$268,738
Other Expenses$55,692
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-$161,089-$161,089
Payroll Taxes-$40,665-$40,665
Other Employee Benefits-$33,590-$33,590
Other Salaries and Wages-$33,394-$33,394
Payments to Affiliates-$16,944-$16,944
Travel-$14,911-$14,911
Office Expenses-$8,967-$8,967
Occupancy-$7,717-$7,717
Fees for Service Investment Mgmnt Fees-$4,474-$4,474
Other Expenses-$984-$984
Fees for Services Other-$635-$635
Total Functional Expenses$0$324,430$0$324,430
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 35% controlled entity
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

Members or stockholder classes and rights Part VI line 6

Anyone who has applied for and been accepted for membership is a regular member.

Member election for additional members Part VI line 7A

General chairman-under the nesf bylaws, the general chairman has jurisdiction or authority to and may appoint a member with continous good standing to fill a vacant officers position for the duration of the unexpired term or until a special election is scheduled and conducted.

Governing body decisions Part VI line 7B

Approvals of working agreements (cbas) are subject to approval by the national division (bmwed) standards committee before being mailed out to the rank & file for a ratification vote. The rank & file has the ability and the right to approve or disapprove teh acceptance of a new tentative agreement through the ratification process.

Governing body meeting documentation Part VI line 8A

Joint protective board did not meet in 2020. The executive committee met on september 15, 2020, (audit & mtg), on october 12, 2020 (conference call) and march 8, 2021 (conference call. All meetings were documented, subject to approval from the executive committee and subsequently approved. All discussions are documented for review and subject to majority approval.

Form 990 governing body review Part VI line 11

Form 990 will be sent via mail or shared with the joint protective board (in meetings) once each year. The report outlines the general condition of the federation.

Governing documents etc available to public Part VI line 19

Line 19: all governing documents, conflict of interest policy and financial statements are kept at the system office. They are approved by national division prior to being made available for review upon request. The northeeastern system federation bylaws are distributed to the entire nesf membership and posted on the northeastern system fedreation website.

Part VI response or note to any other line in Part VI

Line 13: this organizations whistleblower policy previously governed by the independent review board under consent decree, was replaced by the final order. Under the terms of the final order, the independent review board was replaced by two independent disciplinary officers. The independent investigations officer and the independent review officer. The final order provides for continued jurisdiction over its enforcement.line 14: payroll and tax records are kept and retained at the system federation office for seven years.

Filing and Contact Details

Filer

Filer Name
Northeastern System Federation
EIN
06-6013121
Address
3321 VESTAL PARKWAY EAST STE B, Vestal, NY 13850

Signing Officer

Name
Dale Bogart JR
Title
General Chairma
Phone
6072175333
Signed
2021-08-23

Organization Details

Principal Officer
Dale Bogart Jr
Formed
1961
Legal Domicile
Ny
Voting Board Members
21
Independent Board Members
0
Employees
0
Supplemental Narrative

Additional Explanations

Part V response or note to any other line in Part V

PART V-LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER 38-6004309.

General explanation attachment

Page 1-line k: unincorporated association.

Raw XML Appendix356 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANYONE WHO HAS APPLIED FOR AND BEEN ACCEPTED FOR MEMBERSHIP IS A REGULAR MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GENERAL CHAIRMAN-UNDER THE NESF BYLAWS, THE GENERAL CHAIRMAN HAS JURISDICTION OR AUTHORITY TO AND MAY APPOINT A MEMBER WITH CONTINOUS GOOD STANDING TO FILL A VACANT OFFICERS POSITION FOR THE DURATION OF THE UNEXPIRED TERM OR UNTIL A SPECIAL ELECTION IS SCHEDULED AND CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROVALS OF WORKING AGREEMENTS (CBAS) ARE SUBJECT TO APPROVAL BY THE NATIONAL DIVISION (BMWED) STANDARDS COMMITTEE BEFORE BEING MAILED OUT TO THE RANK & FILE FOR A RATIFICATION VOTE. THE RANK & FILE HAS THE ABILITY AND THE RIGHT TO APPROVE OR DISAPPROVE TEH ACCEPTANCE OF A NEW TENTATIVE AGREEMENT THROUGH THE RATIFICATION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JOINT PROTECTIVE BOARD DID NOT MEET IN 2020. THE EXECUTIVE COMMITTEE MET ON SEPTEMBER 15, 2020, (AUDIT & MTG), ON OCTOBER 12, 2020 (CONFERENCE CALL) AND MARCH 8, 2021 (CONFERENCE CALL. ALL MEETINGS WERE DOCUMENTED, SUBJECT TO APPROVAL FROM THE EXECUTIVE COMMITTEE AND SUBSEQUENTLY APPROVED. ALL DISCUSSIONS ARE DOCUMENTED FOR REVIEW AND SUBJECT TO MAJORITY APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 WILL BE SENT VIA MAIL OR SHARED WITH THE JOINT PROTECTIVE BOARD (IN MEETINGS) ONCE EACH YEAR. THE REPORT OUTLINES THE GENERAL CONDITION OF THE FEDERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LINE 19: ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE KEPT AT THE SYSTEM OFFICE. THEY ARE APPROVED BY NATIONAL DIVISION PRIOR TO BEING MADE AVAILABLE FOR REVIEW UPON REQUEST. THE NORTHEEASTERN SYSTEM FEDERATION BYLAWS ARE DISTRIBUTED TO THE ENTIRE NESF MEMBERSHIP AND POSTED ON THE NORTHEASTERN SYSTEM FEDREATION WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PART V-LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER 38-6004309.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LINE 13: THIS ORGANIZATIONS WHISTLEBLOWER POLICY PREVIOUSLY GOVERNED BY THE INDEPENDENT REVIEW BOARD UNDER CONSENT DECREE, WAS REPLACED BY THE FINAL ORDER. UNDER THE TERMS OF THE FINAL ORDER, THE INDEPENDENT REVIEW BOARD WAS REPLACED BY TWO INDEPENDENT DISCIPLINARY OFFICERS. THE INDEPENDENT INVESTIGATIONS OFFICER AND THE INDEPENDENT REVIEW OFFICER. THE FINAL ORDER PROVIDES FOR CONTINUED JURISDICTION OVER ITS ENFORCEMENT.LINE 14: PAYROLL AND TAX RECORDS ARE KEPT AND RETAINED AT THE SYSTEM FEDERATION OFFICE FOR SEVEN YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PAGE 1-LINE K: UNINCORPORATED ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part V response or note to any other line in Part V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part VI response or note to any other line in Part VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dale Bogart JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Chairma
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHEASTERN SYSTEM FEDERATION
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ReturnHeader/Filer/USAddress/AddressLine1Txt03321 VESTAL PARKWAY EAST STE B
ReturnHeader/Filer/USAddress/CityNm0Vestal
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/ReturnTs02021-08-25T15:18:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Dale
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ReturnHeader/TaxPeriodEndDt02021-03-31
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