Civic Intelligence

Diesel Technology Forum Inc

990 • Fiscal year 2020 • EIN 37-1394262

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 10, 2020

5291 Corporate Drive Suite 102Frederick, MD 21703

(301) 668-7230

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.69x

Higher debt load relative to assets than 93% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

68th percentile

0.37x

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

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

85th percentile

24%

Higher net margin than 85% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

93rd percentile

$374,670

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 31.5% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

87th percentile

29%

Faster asset growth than 87% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

43rd percentile

-11%

Faster revenue growth than 43% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$635,915

Up $141,072 (+29%) from 2019

Net Assets

Up

$197,007

Up $279,621 (+338%) from 2019

Liabilities

Down

$438,908

Down $138,549 (-24%) from 2019

Revenue

Down

$1,189,098

Down $147,921 (-11%) from 2019

Expenses

Down

$909,477

Down $263,222 (-22%) from 2019

Net Income

Up

$279,621

Up $115,301 (+70%) from 2019

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

2020

Assets$635,915
Liabilities$438,908
Net Assets$197,007

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

2020

Revenue$1,189,098
Expenses$909,477
Net Income$279,621
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 10, 2020
Return Version
2020v4.0
Gross Receipts
$1,189,098
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$75,385$475,566▲ $400,181
Cash and Non-Interest-Bearing Accounts$353,636$126,685▼ $226,951
Accounts Receivable$42,689$12,500▼ $30,189
Prepaid Expenses and Deferred Charges$12,650$11,281▼ $1,369
Land, Buildings, and Equipment, Net$2,252$1,652▼ $600
Total Assets$494,843$635,915▲ $141,072
Other Assets Total$8,231$8,231→ $0
Liabilities
Deferred Revenue$522,917$413,000▼ $109,917
Accounts Payable and Accrued Expenses$54,540$25,908▼ $28,632
Total Liabilities$577,457$438,908▼ $138,549
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-82,614$197,007▲ $279,621
Total Net Assets Fund Balance$-82,614$197,007▲ $279,621
Total Liabilities and Net Assets / Fund Balance$494,843$635,915▲ $141,072

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$80,750$80,750
Equipment$1,652$31,988$33,640
Leasehold Improvements-$18,823$18,823
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allen R SchaefferExecutive DiFT$334,927$39,743$374,670
Allen R SchaefferExecutive Director-$309,927$64,743$374,670
Ezra P FinkinDirector-polFT$122,349$4,173$126,522
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$1,138,917
Investment Income
$181
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$279,621

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,189,098
Total Revenue per Audited Statements
$1,189,098
Total Revenue per Form 990
$1,189,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$700,422
Other Expenses$209,055
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---$399,670
Other Salaries and Wages---$239,225
Occupancy---$64,480
Payroll Taxes---$32,737
All Other Expenses---$29,609
Other Employee Benefits---$19,054
Information Technology---$15,787
Fees for Services Accounting---$11,650
Pension Plan Contributions---$9,736
Other Expenses---$7,575
Insurance---$6,954
Fees for Services Legal---$5,589
Fees for Services Other---$3,505
Travel---$3,485
Office Expenses---$917
Depreciation Depletion---$600
Total Functional Expenses$0$0$0$909,477

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$909,477
Total Expenses per Audited Statements$909,477
Total Expenses per Form 990$909,477
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
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
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, Page 6, Part VI, Line 6

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

Form 990, Page 6, Part VI, Line 7A

Members at the executive committee level have the power to elect or appoint members of the governing body through a vote that would be taken during regular monthly meetings.

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is sent to the governing body for their review.

Form 990, Page 6, Part VI, Line 15A

Executive committee reviews performance on an annual basis, factoring in performance review memorandum, experience with other associations (benchmarking), and trends in the industry.

Form 990, Page 6, Part VI, 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 SUITE 102, FREDERICK, MD 21703

Signing Officer

Name
Allen R Schaeffer
Title
Executive Director
Phone
3016687230
Signed
2020-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen R Schaeffer
Formed
2000
Legal Domicile
De
Voting Board Members
4
Independent Board Members
4
Employees
4

Preparer

Firm
Deleon & Stang Cpas and Advisors
Address
100 LAKEFOREST BLVD STE 650, GAITHERSBURG, MD 20877-2609
Preparer
Clint Lehman CPA
Phone
3019489825
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

Form 990, Page 2, Part III, Line 3

Following government orders regarding covid 19 pandemic response impacting non-essential businesses, dtf moved to a virtual environment from march through december 2020. Previous planned activities such as outreach events or trade shows or association meetings that were held in person and required travel were held virtually online, cancelled or postponed.

Form 990, Page 2, Part III, Line 4D

All other program activities.

Financial Statement Notes

Schedule D, Page 3, Part X

The forum complies with 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 forum. The most significant tax positions of the forum are its tax-exempt status, the calculation of the proxy tax, and the determination of unrelated business taxable income. As of december 31, 2020 and 2019, 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 statements of activities. The forum had no interest or penalties for the years ended december 31, 2020 and 2019. 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 2017.

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0MEDIA RELATED - THIS PROGRAM CATEGORY WAS USED FOR MONITORING AND ENGAGING NEWS AS WELL AS ISSUING PRESS RELEASES.
IRS990/ProgSrvcAccomActy3Grp/Desc0POLICY DEVELOPMENT - THIS PROGRAM CATEGORY WAS USED FOR ACTIVITIES SUCH AS POLICYMAKER EDUCATION, POLICY RELATED TRACKING SYSTEMS, AND LEGAL COUNSEL ON POLICY MATTERS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FORUM COMPLIES WITH 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 FORUM. THE MOST SIGNIFICANT TAX POSITIONS OF THE FORUM ARE ITS TAX-EXEMPT STATUS, THE CALCULATION OF THE PROXY TAX, AND THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME. AS OF DECEMBER 31, 2020 AND 2019, 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 STATEMENTS OF ACTIVITIES. THE FORUM HAD NO INTEREST OR PENALTIES FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019. 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 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOLLOWING GOVERNMENT ORDERS REGARDING COVID 19 PANDEMIC RESPONSE IMPACTING NON-ESSENTIAL BUSINESSES, DTF MOVED TO A VIRTUAL ENVIRONMENT FROM MARCH THROUGH DECEMBER 2020. PREVIOUS PLANNED ACTIVITIES SUCH AS OUTREACH EVENTS OR TRADE SHOWS OR ASSOCIATION MEETINGS THAT WERE HELD IN PERSON AND REQUIRED TRAVEL WERE HELD VIRTUALLY ONLINE, CANCELLED OR POSTPONED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OTHER PROGRAM ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORUM IS A 501(C)(6) MEMBERSHIP ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS AT THE EXECUTIVE COMMITTEE LEVEL HAVE THE POWER TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY THROUGH A VOTE THAT WOULD BE TAKEN DURING REGULAR MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE FORM 990 IS SENT TO THE GOVERNING BODY FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXECUTIVE COMMITTEE REVIEWS PERFORMANCE ON AN ANNUAL BASIS, FACTORING IN PERFORMANCE REVIEW MEMORANDUM, EXPERIENCE WITH OTHER ASSOCIATIONS (BENCHMARKING), AND TRENDS IN THE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE DOCUMENTS ARE AVAILABLE UPON REQUEST BY CONTACTING THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLEN R SCHAEFFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DIESEL TECHNOLOGY FORUM INC
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ReturnHeader/Filer/PhoneNum03016687230
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521373858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DELEON & STANG CPAS AND ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 LAKEFOREST BLVD STE 650
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GAITHERSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0208772609
ReturnHeader/PreparerPersonGrp/PhoneNum03019489825
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLINT LEHMAN CPA
ReturnHeader/ReturnTs02021-06-15T15:30:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALLEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SCHAEFFER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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