Civic Intelligence

Council of Supervisors & Administrators

EIN 11-2024569 • 501(c)5 • New York, NY

View Organization Page

Profile

CSA is the collective bargaining unit for 6,100 Principals, Assistant Principals, Supervisors and Education Administrators who work in the NYC public schools and 200 Directors and Assistant Directors who work in city-subsidized Centers for Early Childhood Education (ECE). CSA also has nearly 6,400 retired school supervisors in its Retiree Chapter as well as more than 3,300 of their spouses and domestic partners.On behalf of its members, CSA negotiates salary, benefits and working conditions related to the administration and supervision of NYC public schools. CSA monitors the enforcement of its contract with the city and fights for members legal rights. CSA also provides exemplary professional development for its members through the Executive Leadership Institute, a non-profit branch of the union. CSA offers confidential mentoring to individual members through the Supervisory Support Program, a professional development program provided through the union's contract.

40 Rector Street 12flNew York, NY 10006

www.csa-nyc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.09x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.34x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Net Margin

37th percentile

7.9%

Higher net margin than 37% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$390,634

Higher top officer pay than 59% of similar nonprofits.

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

501(c)5 • $50M-$100M nonprofits • Source year 2024

Asset Growth

84th percentile

18%

Faster asset growth than 84% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-8.5%

Faster revenue growth than 9% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$71,557,486

Up $10,957,817 (+18%) from 2023

Liabilities

Up

$6,694,161

Up $392,848 (+6.2%) from 2023

Net Assets

Up

$64,863,325

Up $10,564,969 (+19%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin37th percentile

Revenue

Down

$19,865,230

Down $1,845,367 (-8.5%) from 2023

Expenses

Up

$18,291,683

Up $607,094 (+3.4%) from 2023

Net Income

Down

$1,573,547

Down $2,452,461 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $18,885,678Liabilities 2010: $2,347,525Net Assets 2010: $16,538,1532010Assets 2011: $19,145,630Liabilities 2011: $2,835,746Net Assets 2011: $16,309,8842011Assets 2012: $19,332,634Liabilities 2012: $2,302,761Net Assets 2012: $17,029,8732012Assets 2013: $20,678,437Liabilities 2013: $2,194,292Net Assets 2013: $18,484,1452013Assets 2014: $22,947,385Liabilities 2014: $2,423,699Net Assets 2014: $20,523,6862014Assets 2015: $24,559,748Liabilities 2015: $2,406,047Net Assets 2015: $22,153,7012015Assets 2016: $28,149,345Liabilities 2016: $3,352,657Net Assets 2016: $24,796,6882016Assets 2017: $31,507,385Liabilities 2017: $4,663,893Net Assets 2017: $26,843,4922017Assets 2018: $34,978,521Liabilities 2018: $4,186,895Net Assets 2018: $30,791,6262018Assets 2019: $42,712,745Liabilities 2019: $4,754,732Net Assets 2019: $37,958,0132019Assets 2020: $50,021,424Liabilities 2020: $4,368,606Net Assets 2020: $45,652,8182020Assets 2021: $57,802,367Liabilities 2021: $4,421,358Net Assets 2021: $53,381,0092021Assets 2022: $54,220,263Liabilities 2022: $4,371,527Net Assets 2022: $49,848,7362022Assets 2023: $60,599,669Liabilities 2023: $6,301,313Net Assets 2023: $54,298,3562023Assets 2024: $71,557,486Liabilities 2024: $6,694,161Net Assets 2024: $64,863,3252024

Highlighted filing

2024

Assets$71,557,486
Liabilities$6,694,161
Net Assets$64,863,325
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0Expenses 2010: $13,632,6532010Revenue 2011: $14,662,403Expenses 2011: $14,503,786Net Income 2011: $158,6172011Expenses 2012: $14,650,2122012Revenue 2013: $14,739,182Expenses 2013: $13,259,178Net Income 2013: $1,480,0042013Revenue 2014: $15,251,467Expenses 2014: $13,413,083Net Income 2014: $1,838,3842014Revenue 2015: $16,275,275Expenses 2015: $14,199,611Net Income 2015: $2,075,6642015Revenue 2016: $17,011,483Expenses 2016: $14,710,938Net Income 2016: $2,300,5452016Revenue 2017: $17,358,346Expenses 2017: $15,515,662Net Income 2017: $1,842,6842017Revenue 2018: $18,635,862Expenses 2018: $14,769,465Net Income 2018: $3,866,3972018Revenue 2019: $20,414,226Expenses 2019: $14,151,561Net Income 2019: $6,262,6652019Revenue 2020: $21,199,160Expenses 2020: $14,520,326Net Income 2020: $6,678,8342020Revenue 2021: $21,293,230Expenses 2021: $15,078,975Net Income 2021: $6,214,2552021Revenue 2022: $22,302,344Expenses 2022: $16,840,098Net Income 2022: $5,462,2462022Revenue 2023: $21,710,597Expenses 2023: $17,684,589Net Income 2023: $4,026,0082023Revenue 2024: $19,865,230Expenses 2024: $18,291,683Net Income 2024: $1,573,5472024

Highlighted filing

2024

Revenue$19,865,230
Expenses$18,291,683
Net Income$1,573,547
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$71,557,486
Liabilities
$6,694,161
Net assets
$64,863,325
Revenue
$19,865,230
Expenses
$18,291,683
Net income
$1,573,547
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$71.6$6.69$64.9$19.9$18.3$1.57
2023Detailed filing. Detailed filing data is available for this year.$60.6$6.30$54.3$21.7$17.7$4.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.2$4.37$49.8$22.3$16.8$5.46
2021Detailed filing. Detailed filing data is available for this year.$57.8$4.42$53.4$21.3$15.1$6.21
2020Detailed filing. Detailed filing data is available for this year.$50.0$4.37$45.7$21.2$14.5$6.68
2019Detailed filing. Detailed filing data is available for this year.$42.7$4.75$38.0$20.4$14.2$6.26
2018Detailed filing. Detailed filing data is available for this year.$35.0$4.19$30.8$18.6$14.8$3.87
2017Detailed filing. Detailed filing data is available for this year.$31.5$4.66$26.8$17.4$15.5$1.84
2016Detailed filing. Detailed filing data is available for this year.$28.1$3.35$24.8$17.0$14.7$2.30
2015Detailed filing. Detailed filing data is available for this year.$24.6$2.41$22.2$16.3$14.2$2.08
2014Detailed filing. Detailed filing data is available for this year.$22.9$2.42$20.5$15.3$13.4$1.84
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$2.19$18.5$14.7$13.3$1.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.3$2.30$17.0$14.7
2011Summary only. Only limited summary data is available for this year.$19.1$2.84$16.3$14.7$14.5$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$2.35$16.5$13.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$67,170,498
Mission and Program Overview

Mission

CSA is the collective bargaining unit for approximately 6,400 Principals, Assistant Principals, Supervisors and Education Administrators who work in the NYC public schools and 200 Directors and Assistant Directors who work in city-subsidized Centers for Early Childhood Education (ECE). CSA also has nearly 7,000 retired school supervisors in its Retiree Chapter as well as more than 4,000 of their spouses and domestic partners.On behalf of its members, CSA negotiates salary, benefits and working conditions related to the administration and supervision of NYC public schools. CSA monitors the enforcement of its contract with the city and fights for members legal rights. CSA also provides exemplary professional development for its members through the Executive Leadership Institute, a non-profit branch of the union. CSA offers confidential mentoring to individual members through the Supervisory Support Program, a professional development program provided through the union's contract.

CSA is the collective bargaining unit for approximately 6,500 Principals, Assistant Principals, Supervisors and Education Administrators who work in the NYC public schools and 200 Directors and Assistant Directors who work in city-subsidized Centers for Early Childhood Education (ECE). CSA also has nearly 7,000 retired school supervisors in its Retiree Chapter as well as more than 4,000 of their spouses and domestic partners.On behalf of its members, CSA negotiates salary, benefits and working conditions related to the administration and supervision of NYC public schools. CSA monitors the enforcement of its contract with the city and fights for members legal rights. CSA also provides exemplary professional development for its members through the Executive Leadership Institute, a non-profit branch of the union. CSA offers confidential mentoring to individual members through the Supervisory Support Program, a professional development program provided through the union's contract.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$41,592,256$49,478,251▲ $7,885,995
Savings and Temporary Cash Investments$4,083,518$4,230,697▲ $147,179
Cash and Non-Interest-Bearing Accounts$793,146$1,223,669▲ $430,523
Prepaid Expenses and Deferred Charges$363,149$458,256▲ $95,107
Land, Buildings, and Equipment, Net$317,830$351,273▲ $33,443
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$60,599,669$71,557,486▲ $10,957,817
Other Assets Total$13,449,770$15,815,340▲ $2,365,570
Liabilities
Other Liabilities$5,670,196$6,048,111▲ $377,915
Accounts Payable and Accrued Expenses$515,770$502,268▼ $13,502
Deferred Revenue$115,347$143,782▲ $28,435
Total Liabilities$6,301,313$6,694,161▲ $392,848
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$54,298,356$64,863,325▲ $10,564,969
Total Net Assets Fund Balance$54,298,356$64,863,325▲ $10,564,969
Total Liabilities and Net Assets / Fund Balance$60,599,669$71,557,486▲ $10,957,817

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$304,251$439,182$743,433
Other Land Buildings$20,681$38,457$59,138
Leasehold Improvements$26,341$11,289$37,630
Other Assets Org$25,592--
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Henry RubioPresidentFT$352,043$58,563$390,634
David GrandwetterGeneral CounselFT$261,203$79,780$340,983
Rosemarie SinclairExec.Vice Pres.FT$293,628$13,509$310,014
Dale Kelly1st VPFT$267,705$37,520$305,225
Hye Kyung LeeFormer ControllerFT$201,518$47,186$272,615
Craig DifolcoComm. DirectorFT$184,258$41,873$226,131
Frank PattersonDirector Field Oper.FT$203,474$6,395$207,822
Erminia ClaudioFormer Exec. Director of OperationsFT$181,969$3,225$182,462
Richard LandeauField Oper DirectorFT$161,229$4,225$166,097
Elvis EstevezField Oper. DirectorFT$160,812$1,616$162,160
Mark CannizzaroFormer PresidentFT$105,081$4,306$106,975
Gayle LockettTrustee-$5,000-$5,000
Christopher OgnoTrustee-$4,500-$4,500
Gail IrizarryTrustee-$4,500-$4,500
Joseph NapolitanoTrustee-$4,500-$4,500
Katiana LouissaintTrustee-$4,500-$4,500
Marie GuillaumeTrustee-$4,500-$4,500
Moses OjedaTrustee-$4,500-$4,500
Nancy RussoTrustee-$4,500-$4,500
Samuel AkelTrustee-$4,500-$4,500
Susan BaroneTrustee-$4,500-$4,500

Board Members and Trustees

NameTitle
Saida Ridriguez-TaboneTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Feldman Kramer & MonacoLaw services330 Motor Pkwy, Hauppage, NY 11788$279,611
Kobargo Techology PartnersIT Services12425 W Bell Road, Surprise, AZ 85378$246,183
SteptoeLegal services1114 Avenue of the Americas, New York, NY 10036$204,072
DG3 North AmericaPrinting & Comm. Ser100 Burma Road, Jersey City, NJ 07305$114,408
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$21,186,731
Investment Income
$-1,430,501
Other Revenue
$109,000
Change in Net Assets
$1,573,547

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,865,230
Revenue Not Reported on Form 990
$8,991,422
Total Revenue per Audited Statements
$28,856,652
Total Revenue per Form 990
$19,865,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,409,376
Other Expenses$8,882,307
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$5,493,648
All Other Expenses---$2,717,591
Pension Plan Contributions---$1,596,371
Occupancy---$1,258,743
Current Officers, Directors, Trustees, and Key Employees---$1,018,457
Other Employee Benefits---$766,885
Other Expenses---$735,574
Payroll Taxes---$534,015
Depreciation Depletion---$165,720
Insurance---$156,941
Total Functional Expenses$0$0$0$18,291,683

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,291,683
Total Expenses per Audited Statements$18,291,683
Total Expenses per Form 990$18,291,683
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement benefits$4,789,535
Due to affiliates$1,089,513
Pension payable$165,575
Deferred Compensation$3,488
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The CPA firm will meet with the Organization's president and treasurer to review the FORM 990. Once the Form 990 is approved, it will be presented to the board before it is filed.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy was approved by the board. The board will review the policy annually and re-approve the policy again if there are changes.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Council of Supervisors & Administrators
EIN
11-2024569
Phone
2128232020
Address
40 RECTOR STREET 12FL, NEW YORK, NY 10006

Signing Officer

Name
Henry Rubio
Title
President
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Formed
1962
Legal Domicile
Ny
Voting Board Members
72
Independent Board Members
72
Employees
74

Preparer

Firm
Satty Levine & Ciacco CPAs PC
Address
534 Broadhollow Road Suite 300, Melville, NY 11747
Preparer
Frank Lou CPA
Phone
5163389500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Bad debt expense: Column (A) - Total = $6038; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Balloting: Column (A) - Total = $27470; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Bank Charges: Column (A) - Total = $104972; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Computer related and website: Column (A) - Total = $180277; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Condo Costs: Column (A) - Total = $80959; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Condo Electric: Column (A) - Total = $40175; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Copier Rental and Related: Column (A) - Total = $34665; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CSA Leadership conference: Column (A) - Total = $398556; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“District, Exec, and Committee: Column (A) - Total = $274370; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Gifts and testimonials: Column (A) - Total = $217651; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Governmental Affairs: Column (A) - Total = $84200; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Miscellaneous: Column (A) - Total = $123; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“NEWSLETTER: Column (A) - Total = $126799; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $31059; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Printing and Publications: Column (A) - Total = $59849; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Public relations: Column (A) - Total = $8338; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“RC cultural and outreach: Column (A) - Total = $141026; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Real Estate Taxes: Column (A) - Total = $119838; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Repairs and Maintenance: Column (A) - Total = $6031; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Retiree Chapter Supple Health: Column (A) - Total = $593411; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Stationary and Supplies: Column (A) - Total = $78185; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Telecommunications: Column (A) - Total = $103599; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organizations Forms 990, Return of Organization Exempt from Income Tax, for the years ending 2024, 2023, 2022 and 2021 are subject to examination by the IRS, generally for 3 years after they were filed. The Organizations have concluded that there are no material uncertain tax liabilities to be recognized at this time.”

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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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