Civic Intelligence

Diesel Technology Forum Inc

990 • Fiscal year 2015 • EIN 37-1394262

Jan 01, 2015 to Dec 31, 2015 • Filed on May 10, 2016

5291 Corporate Drive No 102Frederick, MD 21703-2875

(301) 668-7230

Siviq Scores

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

Liabilities / Assets

97th percentile

1.11x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

0.57x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

23rd percentile

-2.7%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$346,074

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 25.0% of source-year revenue.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

34th percentile

-1.5%

Faster asset growth than 34% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.4%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$704,681

Down $10,473 (-1.5%) from 2014

Net Assets

Down

-$79,479

Down $47,757 (-151%) from 2014

Liabilities

Up

$784,160

Up $37,284 (+5.0%) from 2014

Revenue

Up

$1,384,028

Up $58,084 (+4.4%) from 2014

Expenses

Up

$1,421,303

Up $127,821 (+9.9%) from 2014

Net Income

Down

-$37,275

Down $69,737 (-215%) 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$0-$500KAssets 2014: $715,154Liabilities 2014: $746,876Net Assets 2014: -$31,7222014Assets 2015: $704,681Liabilities 2015: $784,160Net Assets 2015: -$79,4792015Assets 2016: $755,606Liabilities 2016: $876,324Net Assets 2016: -$120,7182016Assets 2017: $677,677Liabilities 2017: $775,738Net Assets 2017: -$98,0612017Assets 2018: $497,153Liabilities 2018: $744,087Net Assets 2018: -$246,9342018Assets 2019: $494,843Liabilities 2019: $577,457Net Assets 2019: -$82,6142019Assets 2020: $635,915Liabilities 2020: $438,908Net Assets 2020: $197,0072020Assets 2021: $840,150Liabilities 2021: $469,243Net Assets 2021: $370,9072021Assets 2022: $1,070,896Liabilities 2022: $456,786Net Assets 2022: $614,1102022Assets 2023: $997,344Liabilities 2023: $405,706Net Assets 2023: $591,6382023Assets 2024: $751,889Liabilities 2024: $377,725Net Assets 2024: $374,1642024

Highlighted filing

2015

Assets$704,681
Liabilities$784,160
Net Assets-$79,479

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,325,944Expenses 2014: $1,293,482Net Income 2014: $32,4622014Revenue 2015: $1,384,028Expenses 2015: $1,421,303Net Income 2015: -$37,2752015Revenue 2016: $1,454,112Expenses 2016: $1,495,351Net Income 2016: -$41,2392016Revenue 2017: $1,395,456Expenses 2017: $1,372,799Net Income 2017: $22,6572017Revenue 2018: $1,320,100Expenses 2018: $1,468,973Net Income 2018: -$148,8732018Revenue 2019: $1,337,019Expenses 2019: $1,172,699Net Income 2019: $164,3202019Revenue 2020: $1,189,098Expenses 2020: $909,477Net Income 2020: $279,6212020Revenue 2021: $1,111,835Expenses 2021: $937,935Net Income 2021: $173,9002021Revenue 2022: $1,164,298Expenses 2022: $921,095Net Income 2022: $243,2032022Revenue 2023: $1,132,738Expenses 2023: $1,155,210Net Income 2023: -$22,4722023Revenue 2024: $1,069,550Expenses 2024: $1,287,024Net Income 2024: -$217,4742024

Highlighted filing

2015

Revenue$1,384,028
Expenses$1,421,303
Net Income-$37,275
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 10, 2016
Return Version
2015v2.1
Gross Receipts
$1,384,028
Mission and Program Overview

Mission

The diesel technology forum is a non-profit organization dedicated to raising awareness about the economic importance and essential uses of diesel engines, highlighting the continuous improvements to reduce emissions from new and existing diesel engines, and leading the way for future clean diesel technology in all applications. It represents the leaders of the diesel industry including engine and equipment makers, key component manufacturers,fuel producers and emissions control technology manufacturers.

The diesel technology forum is a non-profit organization dedicated to raising awareness about the econcomic importance and essential uses of diesel engines, highlighting the continuous improvements to reduce emissions from new and existing diesel engines, and leading the way for future clean diesel technology in all applications. It represents the leaders of the diesel industry including engine and equipment makers, key component manufacturers, fuel producers and emissions control technology manufacturers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$566,849$487,235▼ $79,614
Savings and Temporary Cash Investments$73,950$74,061▲ $111
Land, Buildings, and Equipment, Net$14,288$60,921▲ $46,633
Prepaid Expenses and Deferred Charges$23,836$40,233▲ $16,397
Accounts Receivable$28,000$34,000▲ $6,000
Total Assets$715,154$704,681▼ $10,473
Other Assets Total$8,231$8,231→ $0
Liabilities
Deferred Revenue$665,833$695,917▲ $30,084
Accounts Payable and Accrued Expenses$81,043$88,243▲ $7,200
Total Liabilities$746,876$784,160▲ $37,284
Net Assets / Fund Balance
Unrestricted Net Assets$-31,722$-79,479▼ $47,757
Total Net Assets Fund Balance$-31,722$-79,479▼ $47,757
Total Liabilities and Net Assets / Fund Balance$715,154$704,681▼ $10,473

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,178$87,329$88,507
Other Land Buildings$59,743$21,007$80,750
Leasehold Improvements$0$18,823$18,823
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allen R SchaefferExecutive DirectorFT$274,030$72,044$346,074
Ezra P FinkinDirector - Policy & External AffairsFT$102,440$3,875$106,315

Highest Paid Contractors

ContractorServicesLocationCompensation
Connections Media LLCWebsite Operations1428 U STREET NW 3RD FLOOR, Washington, DC 20009$160,471
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$1,333,917
Investment Income
$111
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$-37,275

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,384,028
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$20,456
Total Revenue per Audited Statements
$1,404,484
Total Revenue per Form 990
$1,384,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$741,824
Other Expenses$679,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$346,074
Other Salaries and Wages---$325,086
Information Technology---$99,752
All Other Expenses---$98,049
Occupancy---$68,292
Other Expenses---$48,520
Payroll Taxes---$35,617
Travel---$33,587
Other Employee Benefits---$23,380
Office Expenses---$16,186
Pension Plan Contributions---$11,667
Depreciation Depletion---$11,367
Fees for Services Accounting---$10,250
Fees for Services Legal---$8,632
Insurance---$5,561
Fees for Services Other---$4,781
Advertising---$550
Total Functional Expenses$0$0$0$1,421,303

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,441,759
Expenses per Audited Statements$1,421,303
Total Expenses per Form 990$1,421,303
Expenses Not Reported on Form 990$20,456
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
No
Subject to proxy tax
Yes
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 A, Line 6

The forum is a 501(c)(6) membership organization.

Form 990, Part VI, Section B, Line 11

The form 990 is sent to the governing body for their review.

Form 990, Part VI, Section B, Line 15A

Review and discussion by executive committee, factoring in performance review memorandum, experience with other associations (benchmarking), and trends in the industry

Form 990, Part VI, Section C, Line 19

The documents are available upon request by contacting the organization.

Filing and Contact Details

Filer

Filer Name
Diesel Technology Forum Inc
EIN
37-1394262
Phone
3016687230
Address
5291 CORPORATE DRIVE NO 102, FREDERICK, MD 21703-2875

Signing Officer

Name
Allen R Schaeffer
Title
Executive Director
Phone
3016687230
Signed
2016-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen R Schaeffer
Formed
2000
Legal Domicile
De
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
0

Preparer

Firm
Draper & Mcginley Pa
Address
365 W PATRICK ST, FREDERICK, MD 21701
Preparer
Michele Mills
Phone
3016947411
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Executive committee is responsible for reviewing financial information. Treasurer is involved in the review and approval of the annual audit.

Financial Statement Notes

PART X, LINE 2:

The forum is liable for proxy taxes on the percentage of membership dues that were allocable to political or lobbying activities of the organization. The taxable amount of lobbying and political expenditures for the years ended december 31, 2015 and 2014 was $0. The liability for the proxy tax was $0 for 2015 and 2014. The forum adopted fasb asc 740-10 and accounting standards update (asu) 2009-06. As part of that adoption, the forum considered the possibility of uncertain tax positions and their impact on the financial position of the organization. The most significant tax positions of the organization are its tax-exempt status, the calculation of the proxy tax and the determination of unrelated business taxable income. As of december 31, 2015 and 2014, management did not identify any uncertain tax positions. The forum accrues interest and penalties (if applicable) in income taxes payable on the statement of financial position and records any expense in the provision for income taxes in the statement of activities and changes in net assets. The forum had no interest or penalties for the years ended december 31, 2015 and 2014. Pursuant to internal revenue service rules for the statute of limitations, the forum believes it is no longer subject to u.s. Federal, state, and local income tax examinations by taxing authorities for years before 2012.

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IRS990/MissionDesc0THE DIESEL TECHNOLOGY FORUM IS A NON-PROFIT ORGANIZATION DEDICATED TO RAISING AWARENESS ABOUT THE ECONCOMIC IMPORTANCE AND ESSENTIAL USES OF DIESEL ENGINES, HIGHLIGHTING THE CONTINUOUS IMPROVEMENTS TO REDUCE EMISSIONS FROM NEW AND EXISTING DIESEL ENGINES, AND LEADING THE WAY FOR FUTURE CLEAN DIESEL TECHNOLOGY IN ALL APPLICATIONS. IT REPRESENTS THE LEADERS OF THE DIESEL INDUSTRY INCLUDING ENGINE AND EQUIPMENT MAKERS, KEY COMPONENT MANUFACTURERS, FUEL PRODUCERS AND EMISSIONS CONTROL TECHNOLOGY MANUFACTURERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0-79479
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/TotalAmt016186
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08231
IRS990/OtherAssetsTotalGrp/EOYAmt08231
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023380
IRS990/OtherExpensesGrp/Desc0OUTREACH ACTIVITIES
IRS990/OtherExpensesGrp/Desc1RESEARCH
IRS990/OtherExpensesGrp/Desc2MEDIA RELATED
IRS990/OtherExpensesGrp/Desc3POLICY DEVELOPMENT
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IRS990/OtherExpensesGrp/TotalAmt178225
IRS990/OtherExpensesGrp/TotalAmt276904
IRS990/OtherExpensesGrp/TotalAmt348520
IRS990/OtherSalariesAndWagesGrp/TotalAmt0325086
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgSrvcAccomActy2Grp/Desc0WEBSITE OPERATIONS - USED FOR MAINTAINING AND UPDATING THE FORUM'S WEBSITE TO BE A TOP RESOURCE FOR DISSEMINATING INFORMATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt098922
IRS990/ProgSrvcAccomActy3Grp/Desc0RESEARCH - USED FOR SEVERAL RESEARCH PROJECTS COMMISSIONED TO BETTER INFORM THE FORUM OF HOW TO EDUCATE POLICYMAKERS, MEDIA, AND THE PUBLIC ON TOPICS OF INTEREST TO THE FORUM.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM EXPENSES
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IRS990/ReportOtherLiabilitiesInd00
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FORUM IS LIABLE FOR PROXY TAXES ON THE PERCENTAGE OF MEMBERSHIP DUES THAT WERE ALLOCABLE TO POLITICAL OR LOBBYING ACTIVITIES OF THE ORGANIZATION. THE TAXABLE AMOUNT OF LOBBYING AND POLITICAL EXPENDITURES FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 WAS $0. THE LIABILITY FOR THE PROXY TAX WAS $0 FOR 2015 AND 2014. THE FORUM ADOPTED FASB ASC 740-10 AND ACCOUNTING STANDARDS UPDATE (ASU) 2009-06. AS PART OF THAT ADOPTION, THE FORUM CONSIDERED THE POSSIBILITY OF UNCERTAIN TAX POSITIONS AND THEIR IMPACT ON THE FINANCIAL POSITION OF THE ORGANIZATION. THE MOST SIGNIFICANT TAX POSITIONS OF THE ORGANIZATION ARE ITS TAX-EXEMPT STATUS, THE CALCULATION OF THE PROXY TAX AND THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME. AS OF DECEMBER 31, 2015 AND 2014, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. THE FORUM ACCRUES INTEREST AND PENALTIES (IF APPLICABLE) IN INCOME TAXES PAYABLE ON THE STATEMENT OF FINANCIAL POSITION AND RECORDS ANY EXPENSE IN THE PROVISION FOR INCOME TAXES IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. THE FORUM HAD NO INTEREST OR PENALTIES FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014. PURSUANT TO INTERNAL REVENUE SERVICE RULES FOR THE STATUTE OF LIMITATIONS, THE FORUM BELIEVES IT IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALLEN R SCHAEFFER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORUM IS A 501(C)(6) MEMBERSHIP ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS SENT TO THE GOVERNING BODY FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW AND DISCUSSION BY EXECUTIVE COMMITTEE, FACTORING IN PERFORMANCE REVIEW MEMORANDUM, EXPERIENCE WITH OTHER ASSOCIATIONS (BENCHMARKING), AND TRENDS IN THE INDUSTRY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE AVAILABLE UPON REQUEST BY CONTACTING THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE COMMITTEE IS RESPONSIBLE FOR REVIEWING FINANCIAL INFORMATION. TREASURER IS INVOLVED IN THE REVIEW AND APPROVAL OF THE ANNUAL AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalVolunteersCnt00
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IRS990/USAddress/AddressLine1Txt05291 CORPORATE DRIVE NO 102
IRS990/USAddress/CityNm0FREDERICK
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