Civic Intelligence

Washington Teachers Union Option 2 Veba Tr

990 • Fiscal year 2017 • EIN 30-6360227

Jul 01, 2016 to Jun 30, 2017 • Filed on May 11, 2018

1239 Pennsylvania Ave SEWashington, DC 20003

(202) 517-1477

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2017

Net Margin

97th percentile

87%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2017

Asset Growth

100th percentile

555%

Faster asset growth than 100% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

100th percentile

707%

Faster revenue growth than 100% of similar nonprofits.

2017 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$5,550,843

Up $4,703,074 (+555%) from 2016

Net Assets

Up

$5,541,277

Up $5,023,559 (+970%) from 2016

Liabilities

Down

$9,566

Down $320,485 (-97%) from 2016

Revenue

Up

$5,749,245

Up $5,037,200 (+707%) from 2016

Expenses

Down

$725,686

Down $45,739 (-5.9%) from 2016

Net Income

Up

$5,023,559

Up $5,082,939 (+8560%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $946,659Liabilities 2014: $104,483Net Assets 2014: $842,1762014Assets 2015: $872,547Liabilities 2015: $295,449Net Assets 2015: $577,0982015Assets 2016: $847,769Liabilities 2016: $330,051Net Assets 2016: $517,7182016Assets 2017: $5,550,843Liabilities 2017: $9,566Net Assets 2017: $5,541,2772017Assets 2018: $4,833,252Liabilities 2018: $965Net Assets 2018: $4,832,2872018Assets 2019: $4,332,894Liabilities 2019: $1,723Net Assets 2019: $4,331,1712019Assets 2020: $3,957,208Liabilities 2020: $6,755Net Assets 2020: $3,950,4532020Assets 2021: $3,756,675Liabilities 2021: $2,177Net Assets 2021: $3,754,4982021Assets 2022: $3,623,634Liabilities 2022: $3,481Net Assets 2022: $3,620,1532022Assets 2023: $3,601,151Liabilities 2023: $6,368Net Assets 2023: $3,594,7832023Assets 2024: $3,614,365Liabilities 2024: $5,791Net Assets 2024: $3,608,5742024

Highlighted filing

2017

Assets$5,550,843
Liabilities$9,566
Net Assets$5,541,277

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $1,790,365Expenses 2014: $948,189Net Income 2014: $842,1762014Revenue 2015: $634,448Expenses 2015: $899,526Net Income 2015: -$265,0782015Revenue 2016: $712,045Expenses 2016: $771,425Net Income 2016: -$59,3802016Revenue 2017: $5,749,245Expenses 2017: $725,686Net Income 2017: $5,023,5592017Revenue 2018: $4,181Expenses 2018: $713,171Net Income 2018: -$708,9902018Revenue 2019: $4,496Expenses 2019: $505,612Net Income 2019: -$501,1162019Revenue 2020: $3,567Expenses 2020: $384,286Net Income 2020: -$380,7192020Revenue 2021: $1,910Expenses 2021: $197,865Net Income 2021: -$195,9552021Revenue 2022: $1,854Expenses 2022: $136,198Net Income 2022: -$134,3442022Revenue 2023: $23,387Expenses 2023: $48,757Net Income 2023: -$25,3702023Revenue 2024: $37,768Expenses 2024: $23,977Net Income 2024: $13,7912024

Highlighted filing

2017

Revenue$5,749,245
Expenses$725,686
Net Income$5,023,559
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 11, 2018
Return Version
2016v3.0
Gross Receipts
$5,749,245
Mission and Program Overview

Mission

The plan covers employees in jobs covered by a collective bargaining agreement between the washington teachers' union local #6 of the american federation of teachers, afl-cio and the district of columbia public school (dcps) system. The plan was established to provide supplemental unemployment benefits and other welfare benefits to current and former dcps employees who meet certain eligibility requirements, and to establish, maintain, operate and administer the washington teachers union teachers' center.

The plan covers employees in jobs covered by a collective bargaining agreement between the washington teachers union local #6 of the american federation of teachers, afl-cio and the district of columbia public school (dcps) system. The plan was established to provide supplemental unemployment benefits and other welfare benefits to current and former dcps employees who meet certain eligibility requirements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$5,481,576-
Savings and Temporary Cash Investments$128,374$61,396▼ $66,978
Cash and Non-Interest-Bearing Accounts$4,975$4,975→ $0
Total Assets$847,769$5,550,843▲ $4,703,074
Other Assets Total$714,420$2,896▼ $711,524
Liabilities
Other Liabilities$251,941--
Accounts Payable and Accrued Expenses$78,110$9,566▼ $68,544
Total Liabilities$330,051$9,566▼ $320,485
Net Assets / Fund Balance
Unrestricted Net Assets$517,718$5,541,277▲ $5,023,559
Total Net Assets Fund Balance$517,718$5,541,277▲ $5,023,559
Total Liabilities and Net Assets / Fund Balance$847,769$5,550,843▲ $4,703,074
Compensation and Service Providers

Board Members and Trustees

NameTitle
Elizabeth DavisChairperson
Jacqueline HinesTrustee
John HammondTrustee
Joyce AmrooTrustee
Michael WhiteTrustee
Pauline BakerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,481,576
Investment Income
$126
Other Revenue
$267,543
Change in Net Assets
$5,023,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,531
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$676,155
Fees for Services Legal---$22,792
Fees for Services Accounting---$17,145
Insurance---$8,359
Office Expenses---$1,235
Total Functional Expenses$0$0$0$725,686
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
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is reviewed by the trustees prior to filing.

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

At all meetings the board reviews any potential conflicts of interest.

Form 990, Part VI, Section C, Line 19

The documents are not publically available but are available to plan participants.

Filing and Contact Details

Filer

Filer Name
Washington Teachers Union Option 2
EIN
30-6360227
Phone
2025171477
Address
1239 PENNSYLVANIA AVE SE, WASHINGTON, DC 20003

Signing Officer

Name
Elizabeth Davis
Title
Trustee
Phone
2025171477
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Davis
Formed
2013
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Joann Woodson CPA
Phone
2023319880
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The plan accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The plan performed an evaluation of uncertain tax positions for the years ended june 30, 2017 and 2016 and determined that there were no matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status. As of june 30, 2017, the statute of limitations for tax years 2014 through 2016 remains open with the u.s. Federal jurisdiction and the various states and local jurisdictions in which the plan files returns.

Raw XML Appendix327 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt078110
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09566
IRS990/AccountsReceivableGrp/EOYAmt05481576
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PLAN COVERS EMPLOYEES IN JOBS COVERED BY A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE WASHINGTON TEACHERS UNION LOCAL #6 OF THE AMERICAN FEDERATION OF TEACHERS, AFL-CIO AND THE DISTRICT OF COLUMBIA PUBLIC SCHOOL (DCPS) SYSTEM. THE PLAN WAS ESTABLISHED TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS AND OTHER WELFARE BENEFITS TO CURRENT AND FORMER DCPS EMPLOYEES WHO MEET CERTAIN ELIGIBILITY REQUIREMENTS.
IRS990/AddressChangeInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BenefitsToMembersGrp/TotalAmt0676155
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum02025171477
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01239 PENNSYLVANIA AVE SE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020003
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt04975
IRS990/CashNonInterestBearingGrp/EOYAmt04975
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0676155
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0126
IRS990/CYOtherExpensesAmt049531
IRS990/CYOtherRevenueAmt0267543
IRS990/CYProgramServiceRevenueAmt05481576
IRS990/CYRevenuesLessExpensesAmt05023559
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0725686
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05749245
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDE SUPPLEMENTAL UNEMPLOYMENT INSURANCE BENEFITS TO FORMER DCPS EMPLOYEES WHO MEET CERTAIN ELIGIBILITY CRITERIA
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt017145
IRS990/FeesForServicesLegalGrp/TotalAmt022792
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ELIZABETH DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm2PAULINE BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN HAMMOND
IRS990/Form990PartVIISectionAGrp/PersonNm4JACQUELINE HINES
IRS990/Form990PartVIISectionAGrp/PersonNm5JOYCE AMROO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05749245
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt08359
IRS990/InvestmentIncomeGrp/ExclusionAmt0126
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0126
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PLAN COVERS EMPLOYEES IN JOBS COVERED BY A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE WASHINGTON TEACHERS UNION LOCAL #6 OF THE AMERICAN FEDERATION OF TEACHERS, AFL-CIO AND THE DISTRICT OF COLUMBIA PUBLIC SCHOOL (DCPS) SYSTEM. THE PLAN WAS ESTABLISHED TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS AND OTHER WELFARE BENEFITS TO CURRENT AND FORMER DCPS EMPLOYEES WHO MEET CERTAIN ELIGIBILITY REQUIREMENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0517718
IRS990/NetAssetsOrFundBalancesEOYAmt05541277
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt01235
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0714420
IRS990/OtherAssetsTotalGrp/EOYAmt02896
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0251941
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0FORGIVENESS OF DEBT
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0266770
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1773
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0266770
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1773
IRS990/OtherRevenueTotalAmt0267543
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ELIZABETH DAVIS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05481576
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05481576
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0630106
IRS990/PYContributionsGrantsAmt0-14536
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0192
IRS990/PYOtherExpensesAmt073563
IRS990/PYOtherRevenueAmt014135
IRS990/PYProgramServiceRevenueAmt0596400
IRS990/PYRevenuesLessExpensesAmt0-107478
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0703669
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0596191
IRS990/ReconcilationRevenueExpnssAmt05023559
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0128374
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061396
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2017 AND 2016 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2017, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2014 THROUGH 2016 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAN FILES RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT ALL MEETINGS THE BOARD REVIEWS ANY POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DOCUMENTS ARE NOT PUBLICALLY AVAILABLE BUT ARE AVAILABLE TO PLAN PARTICIPANTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WASHINGTON TEACHERS UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DISTRICT OF COLUMBIA PUBLIC SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0526055480
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PUBLIC SCHOOL SYSTEM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01239 PENNSYLVANIA AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11200 FIRST STREET NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020003
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd120002
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0847769
IRS990/TotalAssetsEOYAmt05550843
IRS990/TotalAssetsGrp/BOYAmt0847769
IRS990/TotalAssetsGrp/EOYAmt05550843
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0725686
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0330051
IRS990/TotalLiabilitiesEOYAmt09566
IRS990/TotalLiabilitiesGrp/BOYAmt0330051
IRS990/TotalLiabilitiesGrp/EOYAmt09566
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0517718
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05541277
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt05481576
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0126
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05749119
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05749245
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0847769
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05550843
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0517718
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05541277
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01239 PENNSYLVANIA AVE SE
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020003
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02025171477
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASHINGTON TEACHERS UNION OPTION 2
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VEBA TRUST
ReturnHeader/Filer/BusinessNameControlTxt0WASH
ReturnHeader/Filer/EIN0306360227
ReturnHeader/Filer/PhoneNum02025171477
ReturnHeader/Filer/USAddress/AddressLine1Txt01239 PENNSYLVANIA AVE SE
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020003
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00B5FA0604EC921149BCA0C9F7FF0732235262084
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03B9CE5223D124B7FF5649E204527236C262C7001
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.100.43.98
ReturnHeader/FilingSecurityInformation/IPDt02018-05-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm015:29:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470900880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIBRE CPA GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum02023319880
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOANN WOODSON CPA
ReturnHeader/ReturnTs02018-05-11T14:30:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings