Civic Intelligence

Northeastern System Federation

990 • Fiscal year 2022 • EIN 06-6013121

Apr 01, 2022 to Jul 31, 2022 • Filed on Jan 11, 2023

41475 Gardenbrook RdNovi, MI 48375

(248) 662-2603

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$0

Down $381,323 (-100%) from 2021

Net Assets

Down

$0

Down $381,323 (-100%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses

Revenue

Down

$88,328

Down $298,217 (-77%) from 2021

Expenses

Down

$2,230

Down $322,200 (-99%) from 2021

Net Income

Up

$86,098

Up $23,983 (+39%) 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: $349,8632022Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

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: -$31,4602022Revenue 2022: $88,328Expenses 2022: $2,230Net Income 2022: $86,0982022

Highlighted filing

2022

Revenue$88,328
Expenses$2,230
Net Income$86,098
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Jul 31, 2022
Signed
Jan 11, 2023
Return Version
2022v4.1
Gross Receipts
$278,102
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$349,863--
Investments in Publicly Traded Securities$189,774--
Accounts Receivable$136,135--
Land, Buildings, and Equipment, Net$9,691--
Savings and Temporary Cash Investments$7,635--
Cash and Non-Interest-Bearing Accounts$6,628--
Total Assets$349,863$0▼ $349,863
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$349,863$0▼ $349,863
Total Liabilities and Net Assets / Fund Balance$349,863$0▼ $349,863
Compensation and Service Providers

Board Members and Trustees

NameTitle
David HoulihanAsst General Chairman
James CrankerAsst General Chairman
Robert HawkinsAsst General Chairman
Dale Bogart JrGeneral Chairman
Richard HeuerVice General Chairman
Robert RandallVice General Chairman
Renato RufoVice General Chairmansec-tre
Charles MillerExecutive Committee
David O ConnorExecutive Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$359
Investment Income
$87,969
Other Revenue
$0
Change in Net Assets
$86,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,875
Other Expenses$355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits-$1,875-$1,875
Travel-$217-$217
Fees for Service Investment Mgmnt Fees-$57-$57
Other Expenses-$56-$56
Office Expenses-$25-$25
Total Functional Expenses$0$2,230$0$2,230
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 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

The terminal form 990 is available on the irs website.

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
41475 Gardenbrook Rd, Novi, MI 48375

Signing Officer

Name
Dale E Bogart Jr
Title
National Div Se
Phone
2486622603
Signed
2023-01-11

Organization Details

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

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Funds totaling $206,272 were transferred to american rail system federation per the single system joint protective board vote. Funds totaling $219,998 were transferred to united passenger rail federation per the single system joint protective board vote.fixed assets - office equipment - valued at $7,208 were transferred to american rail system federation.fixed assets - office equipment - valued at $2,483 were transferred to united passenger rail federation.

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.

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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd241129
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd308608
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IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
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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 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/ExplanationTxt3THE TERMINAL FORM 990 IS AVAILABLE ON THE IRS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINE 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/ExplanationTxt5FUNDS TOTALING $206,272 WERE TRANSFERRED TO AMERICAN RAIL SYSTEM FEDERATION PER THE SINGLE SYSTEM JOINT PROTECTIVE BOARD VOTE. FUNDS TOTALING $219,998 WERE TRANSFERRED TO UNITED PASSENGER RAIL FEDERATION PER THE SINGLE SYSTEM JOINT PROTECTIVE BOARD VOTE.FIXED ASSETS - OFFICE EQUIPMENT - VALUED AT $7,208 WERE TRANSFERRED TO AMERICAN RAIL SYSTEM FEDERATION.FIXED ASSETS - OFFICE EQUIPMENT - VALUED AT $2,483 WERE TRANSFERRED TO UNITED PASSENGER RAIL FEDERATION.
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/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/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02230
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0349863
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0359
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt087969
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0359
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt088328
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0349863
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0217
IRS990/TravelGrp/TotalAmt0217
IRS990/TypeOfOrganizationOtherInd0X
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0northeasternsystemfederation.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dale E Bogart Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0National Div Se
ReturnHeader/BusinessOfficerGrp/PhoneNum02486622603
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHEASTERN SYSTEM FEDERATION
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0066013121
ReturnHeader/Filer/USAddress/AddressLine1Txt041475 Gardenbrook Rd
ReturnHeader/Filer/USAddress/CityNm0Novi
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048375
ReturnHeader/ReturnTs02023-01-11T08:16:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Dale
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Bogart Jr
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02022-07-31
ReturnHeader/TaxYr02022

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