Civic Intelligence

Bay Shore Classroom Teachers Association Bay Shore Classroom Bldg Assoc Inc

990 • Fiscal year 2015 • EIN 11-2341506

Oct 01, 2014 to Sep 30, 2015 • Filed on Mar 29, 2016

45 3rd AvenueBay Shore, NY 11706

(631) 968-9122

Siviq Scores

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

Liabilities / Assets

90th percentile

0.33x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

0.49x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Net Margin

76th percentile

14%

Higher net margin than 76% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$22,140

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Asset Growth

69th percentile

8.8%

Faster asset growth than 69% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

75th percentile

11%

Faster revenue growth than 75% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$979,077

Up $79,593 (+8.8%) from 2014

Net Assets

Up

$651,131

Up $90,509 (+16%) from 2014

Liabilities

Down

$327,946

Down $10,916 (-3.2%) from 2014

Revenue

Up

$664,141

Up $63,781 (+11%) from 2014

Expenses

Up

$569,726

Up $1,400 (+0.2%) from 2014

Net Income

Up

$94,415

Up $62,381 (+195%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $728,843Liabilities 2011: $368,160Net Assets 2011: $360,6832011Assets 2012: $806,220Liabilities 2012: $359,135Net Assets 2012: $447,0852012Assets 2013: $875,153Liabilities 2013: $349,165Net Assets 2013: $525,9882013Assets 2014: $899,484Liabilities 2014: $338,862Net Assets 2014: $560,6222014Assets 2015: $979,077Liabilities 2015: $327,946Net Assets 2015: $651,1312015Assets 2016: $1,016,088Liabilities 2016: $315,803Net Assets 2016: $700,2852016Assets 2017: $992,704Liabilities 2017: $303,400Net Assets 2017: $689,3042017Assets 2018: $1,023,613Liabilities 2018: $312,174Net Assets 2018: $711,4392018Assets 2019: $1,029,663Liabilities 2019: $274,287Net Assets 2019: $755,3762019Assets 2020: $1,071,369Liabilities 2020: $261,710Net Assets 2020: $809,6592020Assets 2021: $1,130,196Liabilities 2021: $246,686Net Assets 2021: $883,5102021Assets 2022: $1,151,781Liabilities 2022: $221,055Net Assets 2022: $930,7262022Assets 2023: $1,111,938Liabilities 2023: $204,425Net Assets 2023: $907,5132023Assets 2024: $1,103,574Liabilities 2024: $189,955Net Assets 2024: $913,6192024Assets 2025: $1,120,229Liabilities 2025: $175,818Net Assets 2025: $944,4112025

Highlighted filing

2015

Assets$979,077
Liabilities$327,946
Net Assets$651,131

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $629,719Expenses 2011: $573,959Net Income 2011: $55,7602011Revenue 2012: $619,155Expenses 2012: $537,341Net Income 2012: $81,8142012Revenue 2013: $614,581Expenses 2013: $540,623Net Income 2013: $73,9582013Revenue 2014: $600,360Expenses 2014: $568,326Net Income 2014: $32,0342014Revenue 2015: $664,141Expenses 2015: $569,726Net Income 2015: $94,4152015Revenue 2016: $619,550Expenses 2016: $573,374Net Income 2016: $46,1762016Revenue 2017: $631,710Expenses 2017: $649,042Net Income 2017: -$17,3322017Revenue 2018: $572,031Expenses 2018: $552,836Net Income 2018: $19,1952018Revenue 2019: $611,738Expenses 2019: $567,801Net Income 2019: $43,9372019Revenue 2020: $626,467Expenses 2020: $572,184Net Income 2020: $54,2832020Revenue 2021: $552,373Expenses 2021: $477,370Net Income 2021: $75,0032021Revenue 2022: $592,984Expenses 2022: $535,165Net Income 2022: $57,8192022Revenue 2023: $593,334Expenses 2023: $622,656Net Income 2023: -$29,3222023Revenue 2024: $645,942Expenses 2024: $652,454Net Income 2024: -$6,5122024Revenue 2025: $625,340Expenses 2025: $603,890Net Income 2025: $21,4502025

Highlighted filing

2015

Revenue$664,141
Expenses$569,726
Net Income$94,415
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Mar 29, 2016
Return Version
2014v6.0
Gross Receipts
$664,141
Mission and Program Overview

Mission

To represent its members in collective negotiations relating to salaries, hours, and other terms and conditions of employment with the bay shore school district.

To represent its members in collective negotiations relating to salaries, hours and other terms and conditions of employment with the bay shore school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$597,296$578,806▼ $18,490
Cash and Non-Interest-Bearing Accounts$252,206$353,348▲ $101,142
Investments in Publicly Traded Securities$47,811$45,643▼ $2,168
Savings and Temporary Cash Investments$778$1,030▲ $252
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$899,484$979,077▲ $79,593
Other Assets Total$1,393$250▼ $1,143
Liabilities
Mortgage Notes Payable Secured by Investment Property$338,443$327,436▼ $11,007
Other Liabilities$419$510▲ $91
Total Liabilities$338,862$327,946▼ $10,916
Net Assets / Fund Balance
Unrestricted Net Assets$525,330$613,724▲ $88,394
Temporarily Rstr Net Assets$35,292$37,407▲ $2,115
Total Net Assets Fund Balance$560,622$651,131▲ $90,509
Total Liabilities and Net Assets / Fund Balance$899,484$979,077▲ $79,593

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$341,661$86,459$428,120
Leasehold Improvements$122,007$27,018$149,025
Land$107,030-$107,030
Equipment$4,250$53,367$57,617
Other Land Buildings$3,858$28,056$31,914
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra SchiavoSecretaryPT$22,140$22,140
Darlene DarchPresidentPT$16,900$16,900
Nancy KavanaughEthicsPT$7,623$7,623
Gale FalconerSEC'Y / TREAS.PT$7,623$7,623
Michael KriegerVice PresidentPT$7,132$7,132
Margaret CohenVice PresidentPT$5,576$5,576
Revenue and Support

Revenue Composition

Contributions and Grants
$3,853
Program Service Revenue
$637,942
Investment Income
$2,359
Other Revenue
$19,987
All Other Contributions
$3,853
Change in Net Assets
$94,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$487,639
Salaries, Compensation, and Employee Benefits$75,087
Grants and Similar Amounts Paid$7,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$294,290--$294,290
Current Officers, Directors, Trustees, and Key Employees$45,134--$45,134
All Other Expenses$20,677$13,740-$34,417
Other Salaries and Wages$11,118$11,118-$22,236
Interest-$20,005-$20,005
Depreciation Depletion$9,245$9,245-$18,490
Conferences and Meetings$9,784--$9,784
Other Expenses$9,376$9,624-$9,624
Fees for Services Accounting-$8,500-$8,500
Payroll Taxes$6,444$1,273-$7,717
Insurance-$7,191-$7,191
Grants to Domestic Individuals$7,000--$7,000
Office Expenses-$4,051-$4,051
Fees for Services Legal-$1,000-$1,000
Total Functional Expenses$465,448$104,278$0$569,726
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
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
Payroll Taxes$510
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed for accuracy and completeness before being signed and filed by the appropriate officer.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The association has established strict rules and regulations which its members must adhere to.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The bay shore classroom teachers association is an association of teachers that bargain collectively for its members, processess grievances for members, and sponsors continuing education seminars and courses for its members.

Filing and Contact Details

Filer

Filer Name
Bay Shore Classroom Teachers Association
EIN
11-2341506
Phone
6319689122
Address
45 3RD AVENUE, BAY SHORE, NY 11706

Signing Officer

Name
Darlene Darch
Title
President
Signed
2016-03-29
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
535
Employees
6

Preparer

Firm
E J Mcdonald CPA Pllc
Address
33 WOOD RD, CENTEREACH, NY 11720
Preparer
Emily J Mcdonald
Phone
6319725561
Raw XML Appendix393 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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IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSESS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0637942
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0637942
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE SCHOLARSHIPS TO DESERVING STUDENTS OF THE BAY SHORE SCHOOL DISTRICT BASED ON ACEDEMIC ACHIEVEMENT AND FINANCIAL NEED
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05574
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt05750
IRS990/PYInvestmentIncomeAmt02191
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0490104
IRS990/PYOtherRevenueAmt042446
IRS990/PYProgramServiceRevenueAmt0550149
IRS990/PYRevenuesLessExpensesAmt032034
IRS990/PYSalariesCompEmpBnftPaidAmt072472
IRS990/PYTotalExpensesAmt0568326
IRS990/PYTotalRevenueAmt0600360
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt094415
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0778
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01030
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0341661
IRS990ScheduleD/BuildingsGrp/DepreciationAmt086459
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0428120
IRS990ScheduleD/EquipmentGrp/BookValueAmt04250
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053367
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057617
IRS990ScheduleD/LandGrp/BookValueAmt0107030
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0107030
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0122007
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027018
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0149025
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03858
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028056
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt031914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0578806
IRS990ScheduleD/TotalLiabilityAmt0510
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED FOR ACCURACY AND COMPLETENESS BEFORE BEING SIGNED AND FILED BY THE APPROPRIATE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS ESTABLISHED STRICT RULES AND REGULATIONS WHICH ITS MEMBERS MUST ADHERE TO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BAY SHORE CLASSROOM TEACHERS ASSOCIATION IS AN ASSOCIATION OF TEACHERS THAT BARGAIN COLLECTIVELY FOR ITS MEMBERS, PROCESSESS GRIEVANCES FOR MEMBERS, AND SPONSORS CONTINUING EDUCATION SEMINARS AND COURSES FOR ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt035292
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt037407
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0899484
IRS990/TotalAssetsEOYAmt0979077
IRS990/TotalAssetsGrp/BOYAmt0899484
IRS990/TotalAssetsGrp/EOYAmt0979077
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03853
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0104278
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0465448
IRS990/TotalFunctionalExpensesGrp/TotalAmt0569726
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0338862
IRS990/TotalLiabilitiesEOYAmt0327946
IRS990/TotalLiabilitiesGrp/BOYAmt0338862
IRS990/TotalLiabilitiesGrp/EOYAmt0327946
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0560622
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0651131
IRS990/TotalProgramServiceExpensesAmt0465448
IRS990/TotalProgramServiceRevenueAmt0637942
IRS990/TotalReportableCompFromOrgAmt066994
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0660288
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0664141
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0899484
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0979077
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0525330
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0613724
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt0535
IRS990/WebsiteAddressTxt0WWW.BSCTA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARLENE DARCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAY SHORE CLASSROOM TEACHERS ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BAY SHORE CLASSROOM BLDG ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0BAYS
ReturnHeader/Filer/EIN0112341506
ReturnHeader/Filer/PhoneNum06319689122
ReturnHeader/Filer/USAddress/AddressLine1Txt045 3RD AVENUE
ReturnHeader/Filer/USAddress/CityNm0BAY SHORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011706
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0E J MCDONALD CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt033 WOOD RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CENTEREACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011720
ReturnHeader/PreparerPersonGrp/PhoneNum06319725561
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EMILY J MCDONALD
ReturnHeader/ReturnTs02016-03-29T06:46:37-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.12$0.18$0.94$0.63$0.60$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.10$0.19$0.91$0.65$0.65$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.20$0.91$0.59$0.62$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.22$0.93$0.59$0.54$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.25$0.88$0.55$0.48$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.26$0.81$0.63$0.57$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.27$0.76$0.61$0.57$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.31$0.71$0.57$0.55$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.30$0.69$0.63$0.65$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.32$0.70$0.62$0.57$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.33$0.65$0.66$0.57$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.34$0.56$0.60$0.57$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.35$0.53$0.61$0.54$0.07
2012Summary only. Only limited summary data is available for this year.$0.81$0.36$0.45$0.62$0.54$0.08
2011Summary only. Only limited summary data is available for this year.$0.73$0.37$0.36$0.63$0.57$0.06