Civic Intelligence

Northeastern System Federation

990 • Fiscal year 2022 • EIN 06-6013121

Apr 01, 2021 to Mar 31, 2022 • Filed on Nov 07, 2022

3321 Vestal Parkway East Ste BVestal, NY 13850

(248) 662-2654

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

55th percentile

0.00x

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

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Net Margin

27th percentile

-7.9%

Higher net margin than 27% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Top Officer Pay

97th percentile

$110,260

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 27.8% of source-year revenue.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

26th percentile

-8.3%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

54th percentile

2.5%

Faster revenue growth than 54% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$349,863

Down $31,460 (-8.3%) from 2021

Net Assets

Down

$349,863

Down $31,460 (-8.3%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$396,158

Up $9,613 (+2.5%) from 2021

Expenses

Up

$427,618

Up $103,188 (+32%) from 2021

Net Income

Down

-$31,460

Down $93,575 (-151%) from 2021

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

2022

Assets$349,863
Liabilities$0
Net Assets$349,863

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

2022

Revenue$396,158
Expenses$427,618
Net Income-$31,460
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Nov 7, 2022
Return Version
2021v4.2
Gross Receipts
$466,655
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$381,323$349,863▼ $31,460
Investments in Publicly Traded Securities$174,235$189,774▲ $15,539
Accounts Receivable-$136,135-
Land, Buildings, and Equipment, Net$9,691$9,691→ $0
Savings and Temporary Cash Investments$14,128$7,635▼ $6,493
Cash and Non-Interest-Bearing Accounts$183,269$6,628▼ $176,641
Total Assets$381,323$349,863▼ $31,460
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$381,323$349,863▼ $31,460
Total Liabilities and Net Assets / Fund Balance$381,323$349,863▼ $31,460

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dale Bogart JrGeneral ChairmanFT$86,583$23,677$110,260
Renato RufoVice General Chairmansec-trePT$68,000-$68,000
Robert RandallVice General Chairman-$2,120-$2,120
David O ConnorExecutive Committee-$1,962-$1,962
Charles MillerExecutive Committee-$1,531-$1,531
Richard HeuerVice General Chairman-$1,235-$1,235
David HoulihanAsst General Chairman-$1,231-$1,231
James CrankerAsst General Chairman-$1,171-$1,171
Robert HawkinsAsst General Chairman-$1,163-$1,163

Board Members and Trustees

NameTitle
David ConnerAsst General Chairman
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$381,826
Investment Income
$14,332
Other Revenue
$0
Change in Net Assets
$-31,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$299,142
Other Expenses$128,476
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-$166,970-$166,970
Other Salaries and Wages-$50,221-$50,221
Payroll Taxes-$47,547-$47,547
Travel-$42,478-$42,478
Other Employee Benefits-$34,404-$34,404
Payments to Affiliates-$22,712-$22,712
Conferences and Meetings-$22,307-$22,307
Occupancy-$10,092-$10,092
Office Expenses-$8,425-$8,425
Fees for Service Investment Mgmnt Fees-$5,238-$5,238
Fees for Services Legal-$4,692-$4,692
Fees for Services Other-$2,350-$2,350
Other Expenses-$1,227-$1,227
Information Technology-$954-$954
Total Functional Expenses$0$427,618$0$427,618
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
Yes
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

Organizational document changes Part VI line 4

The system held their quadrennial convention and added new bargaining unit (necr) within jurisdiction. Changed dues, assessment & fee language that would require returning members who secure full backpay remedy in discipline cases to pay dues for time out of service as if working. Adopted trial procedures that align with bmwed national bylaws and deleted old trial language and updated dues rates.

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 and file for a ratification vote. The rank and file has the ability and the right to approve or disapprove the acceptance of a new tentative agreement through the ratification process.

Form 990 governing body review Part VI line 11

Form 990 is sent to jpb via us mail or shared in person (meetings) with the joint protective board once each year. Report outlines the general condition / status 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 northeastern 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: no written policy, however payroll and tax records are kept/maintained at system office for seven (7) 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 E Bogart Jr
Title
General Chairma
Phone
6072175333
Signed
2022-11-07

Organization Details

Principal Officer
Dale Bogart Jr
Formed
1961
Legal Domicile
Ny
Voting Board Members
21
Independent Board Members
0
Employees
0
Volunteers
1
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 Appendix358 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/ExplanationTxt0THE SYSTEM HELD THEIR QUADRENNIAL CONVENTION AND ADDED NEW BARGAINING UNIT (NECR) WITHIN JURISDICTION. CHANGED DUES, ASSESSMENT & FEE LANGUAGE THAT WOULD REQUIRE RETURNING MEMBERS WHO SECURE FULL BACKPAY REMEDY IN DISCIPLINE CASES TO PAY DUES FOR TIME OUT OF SERVICE AS IF WORKING. ADOPTED TRIAL PROCEDURES THAT ALIGN WITH BMWED NATIONAL BYLAWS AND DELETED OLD TRIAL LANGUAGE AND UPDATED DUES RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANYONE WHO HAS APPLIED FOR AND BEEN ACCEPTED FOR MEMBERSHIP IS A REGULAR MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL 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/ExplanationTxt3APPROVALS OF WORKING AGREEMENTS (CBAS) ARE SUBJECT TO APPROVAL BY THE NATIONAL DIVISION (BMWED) STANDARDS COMMITTEE BEFORE BEING MAILED OUT TO THE RANK AND FILE FOR A RATIFICATION VOTE. THE RANK AND FILE HAS THE ABILITY AND THE RIGHT TO APPROVE OR DISAPPROVE THE ACCEPTANCE OF A NEW TENTATIVE AGREEMENT THROUGH THE RATIFICATION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS SENT TO JPB VIA US MAIL OR SHARED IN PERSON (MEETINGS) WITH THE JOINT PROTECTIVE BOARD ONCE EACH YEAR. REPORT OUTLINES THE GENERAL CONDITION / STATUS 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 NORTHEASTERN 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: NO WRITTEN POLICY, HOWEVER PAYROLL AND TAX RECORDS ARE KEPT/MAINTAINED AT SYSTEM OFFICE FOR SEVEN (7) YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PAGE 1-LINE K: UNINCORPORATED ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
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/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dale E Bogart Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Chairma
ReturnHeader/BusinessOfficerGrp/PhoneNum06072175333
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHEASTERN SYSTEM FEDERATION
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0066013121
ReturnHeader/Filer/USAddress/AddressLine1Txt03321 VESTAL PARKWAY EAST STE B
ReturnHeader/Filer/USAddress/CityNm0Vestal
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013850
ReturnHeader/ReturnTs02022-11-07T09:58:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Dale
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Bogart Jr
ReturnHeader/TaxPeriodBeginDt02021-04-01
ReturnHeader/TaxPeriodEndDt02022-03-31
ReturnHeader/TaxYr02021

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