Civic Intelligence

Professional Instructors Org Aft-Michigan Local 1903

EIN 27-3377926 • 501(c)5 • Kalamazoo, MI

Profile

To reach a labor agreement for part time teachers with western michigan university.

806 S WestnedgeKalamazoo, MI 49008

mi.aft.org/PIO

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

86th percentile

28%

Higher net margin than 86% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

51st percentile

$600

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

100th percentile

535%

Faster asset growth than 100% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

45th percentile

-0.1%

Faster revenue growth than 45% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$14,765

Up $12,439 (+535%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$14,765

Up $12,439 (+535%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin86th percentile

Revenue

Down

$43,662

Down $62 (-0.1%) from 2024

Expenses

Down

$31,223

Down $17,113 (-35%) from 2024

Net Income

Up

$12,439

Up $17,051 (+370%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

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

$100K$50K$0Assets 2012: $20,843Net Assets 2012: $20,8432012Assets 2013: $13,990Net Assets 2013: $13,9902013Assets 2014: $40,141Net Assets 2014: $40,1412014Assets 2015: $59,271Net Assets 2015: $59,2712015Assets 2016: $81,992Net Assets 2016: $81,9922016Assets 2017: $48,663Net Assets 2017: $48,6632017Assets 2018: $31,286Net Assets 2018: $31,2862018Assets 2019: $29,304Net Assets 2019: $29,3042019Assets 2020: $19,438Net Assets 2020: $19,4382020Assets 2021: $10,263Net Assets 2021: $10,2632021Assets 2022: $12,301Net Assets 2022: $12,3012022Assets 2023: $6,938Net Assets 2023: $6,9382023Assets 2024: $2,326Net Assets 2024: $2,3262024Assets 2025: $14,765Net Assets 2025: $14,7652025

Highlighted filing

2025

Assets$14,765
Liabilities-
Net Assets$14,765
Open 2025 Filing

Operations Trend

Revenue Growth45th percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $90,036Expenses 2012: $82,180Net Income 2012: $7,8562012Revenue 2013: $94,301Expenses 2013: $101,154Net Income 2013: -$6,8532013Revenue 2014: $106,327Expenses 2014: $80,176Net Income 2014: $26,1512014Revenue 2015: $95,476Expenses 2015: $76,346Net Income 2015: $19,1302015Revenue 2016: $93,356Expenses 2016: $70,633Net Income 2016: $22,7232016Revenue 2017: $53,494Expenses 2017: $86,823Net Income 2017: -$33,3292017Revenue 2018: $53,240Expenses 2018: $70,617Net Income 2018: -$17,3772018Revenue 2019: $56,421Expenses 2019: $58,403Net Income 2019: -$1,9822019Revenue 2020: $44,741Expenses 2020: $54,607Net Income 2020: -$9,8662020Revenue 2021: $32,645Expenses 2021: $41,820Net Income 2021: -$9,1752021Revenue 2022: $45,182Expenses 2022: $57,334Net Income 2022: -$12,1522022Revenue 2023: $39,299Expenses 2023: $44,662Net Income 2023: -$5,3632023Revenue 2024: $43,724Expenses 2024: $48,336Net Income 2024: -$4,6122024Revenue 2025: $43,662Expenses 2025: $31,223Net Income 2025: $12,4392025

Highlighted filing

2025

Revenue$43,662
Expenses$31,223
Net Income$12,439
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,765
Liabilities
-
Net assets
$14,765
Revenue
$43,662
Expenses
$31,223
Net income
$12,439
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.44$0.31$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.44$0.48$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.39$0.45$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.45$0.57$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.33$0.42$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.45$0.55$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.29$0.56$0.58$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.31$0.53$0.71$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.49$0.53$0.87$0.33
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.82$0.93$0.71$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.59$0.95$0.76$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.40$1.06$0.80$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.14$0.94$1.01$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.21$0.90$0.82$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 20, 2026
Return Version
2024v5.0
Gross Receipts
$43,662
Mission and Program Overview

Mission

To reach a labor agreement for part time teachers with western michigan university.

Program Services

DescriptionGrantsExpenses
TO REACH A LABOR AGREEMENT FOR PART TIME TEACHERS WITH WESTERN MICHIGAN UNIVERSITY.--
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIM BOBERPresidentPT$600-$600
KATE ELDERVP Of EnforcPT$600-$600
IRENE KIVINENTreasurerPT$600-$600
MARTIN BURCHVP Of OrganiPT$600-$600
Filing and Contact Details

Filer

Filer Name
Professional Instructors Org
EIN
27-3377926
Phone
2692908656
Address
806 S WESTNEDGE, KALAMAZOO, MI 49008

Signing Officer

Name
Irene Kivinen
Title
Treasurer
Phone
2692908656
Signed
2026-01-20
Discuss with paid preparer
Yes

Preparer

Firm
Seber Tans Plc
Address
555 W CROSSTOWN PARKWAY STE 304, KALAMAZOO, MI 49008
Preparer
Thomas J Horwath
Phone
2693438180
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“American federation of teachers dues payment 11,898 555 new jersey ave nw washington, dc 20001 michigan aft dues payment 10,536 2661 e jeffereson ave detroit, mi 48207 south central mi labor dues payment 995 5906 morgan rd e battle creek, mi 49037”

Form 990-ez, Part I, Line 16

“Expenses bargaining survey 468 member dues reimbursement 1,552 miscellaneous 225 membership event 124 total 2,369”

Form 990-ez, Part III

“To reach a labor agreement for part time teachers with western michigan university.”

Raw XML Appendix104 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0IRENE KIVINEN
IRS990EZ/BooksInCareOfDetail/PhoneNum02692908656
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01903 W MICHIGAN AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KALAMAZOO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049008
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02326
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014765
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt012439
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0625
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02326
IRS990EZ/Form990TotalAssetsGrp/EOYAmt014765
IRS990EZ/GrantsAndSimilarAmountsPaidAmt023429
IRS990EZ/GrossReceiptsAmt043662
IRS990EZ/GroupExemptionNum00787
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt043658
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02326
IRS990EZ/NetAssetsOrFundBalancesEOYAmt014765
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02326
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt014765
IRS990EZ/OccupancyRentUtltsAndMaintAmt02400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIM BOBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATE ELDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2IRENE KIVINEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARTIN BURCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP OF ENFORC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP OF ORGANI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt02369
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO REACH A LABOR AGREEMENT FOR PART TIME TEACHERS WITH WESTERN MICHIGAN UNIVERSITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO REACH A LABOR AGREEMENT FOR PART TIME TEACHERS WITH WESTERN MICHIGAN UNIVERSITY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt02400
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt031223
IRS990EZ/TotalRevenueAmt043662
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0MI.AFT.ORG/PIO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMERICAN FEDERATION OF TEACHERS DUES PAYMENT 11,898 555 NEW JERSEY AVE NW WASHINGTON, DC 20001 MICHIGAN AFT DUES PAYMENT 10,536 2661 E JEFFERESON AVE DETROIT, MI 48207 SOUTH CENTRAL MI LABOR DUES PAYMENT 995 5906 MORGAN RD E BATTLE CREEK, MI 49037
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BARGAINING SURVEY 468 MEMBER DUES REIMBURSEMENT 1,552 MISCELLANEOUS 225 MEMBERSHIP EVENT 124 TOTAL 2,369
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO REACH A LABOR AGREEMENT FOR PART TIME TEACHERS WITH WESTERN MICHIGAN UNIVERSITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0IRENE KIVINEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02692908656
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROFESSIONAL INSTRUCTORS ORG
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AFT-MICHIGAN LOCAL 1903
ReturnHeader/Filer/BusinessNameControlTxt0PROF
ReturnHeader/Filer/EIN0273377926
ReturnHeader/Filer/PhoneNum02692908656
ReturnHeader/Filer/USAddress/AddressLine1Txt0806 S WESTNEDGE
ReturnHeader/Filer/USAddress/CityNm0KALAMAZOO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049008
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200503877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEBER TANS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 W CROSSTOWN PARKWAY STE 304
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KALAMAZOO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049008
ReturnHeader/PreparerPersonGrp/PhoneNum02693438180
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS J HORWATH
ReturnHeader/ReturnTs02026-01-28T14:36:39-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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