Civic Intelligence

Detroit Federation of Teachers 231 Detroit Federation

EIN 38-0482015 • 501(c)5 • Detroit, MI

Profile

To secure improved wages, hours and working conditions through organizing, negotiations and collective bargaining.

7700 Second Ave No 427Detroit, MI 48202

www.dft231.com

Siviq Scores

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

Liabilities / Assets

100th percentile

1.62x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

0.96x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2018

Net Margin

29th percentile

0.1%

Higher net margin than 29% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$176,722

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2018

Asset Growth

11th percentile

-7.5%

Faster asset growth than 11% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

72nd percentile

14%

Faster revenue growth than 72% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,045,543

Down $85,196 (-7.5%) from 2017

Liabilities

Down

$1,694,517

Down $86,704 (-4.9%) from 2017

Net Assets

Up

-$648,974

Up $1,508 (+0.2%) from 2017

Revenue

Up

$1,757,658

Up $217,485 (+14%) from 2017

Expenses

Down

$1,756,150

Down $46,015 (-2.6%) from 2017

Net Income

Up

$1,508

Up $263,500 (+101%) from 2017

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2012: $6,859,553Liabilities 2012: $4,704,486Net Assets 2012: $2,155,0672012Assets 2013: $6,637,584Liabilities 2013: $4,537,090Net Assets 2013: $2,100,4942013Assets 2014: $927,009Liabilities 2014: $2,100,657Net Assets 2014: -$1,173,6482014Assets 2015: $1,725,310Liabilities 2015: $2,400,843Net Assets 2015: -$675,5332015Assets 2016: $1,425,271Liabilities 2016: $1,813,761Net Assets 2016: -$388,4902016Assets 2017: $1,130,739Liabilities 2017: $1,781,221Net Assets 2017: -$650,4822017Assets 2018: $1,045,543Liabilities 2018: $1,694,517Net Assets 2018: -$648,9742018

Highlighted filing

2018

Assets$1,045,543
Liabilities$1,694,517
Net Assets-$648,974

Operations Trend

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

$5.0M$0-$5.0MRevenue 2012: $4,825,740Expenses 2012: $4,563,794Net Income 2012: $261,9462012Revenue 2013: $3,591,270Expenses 2013: $3,641,844Net Income 2013: -$50,5742013Revenue 2014: -$20,023Expenses 2014: $3,254,119Net Income 2014: -$3,274,1422014Revenue 2015: $3,231,983Expenses 2015: $2,733,868Net Income 2015: $498,1152015Revenue 2016: $3,019,073Expenses 2016: $2,732,030Net Income 2016: $287,0432016Revenue 2017: $1,540,173Expenses 2017: $1,802,165Net Income 2017: -$261,9922017Revenue 2018: $1,757,658Expenses 2018: $1,756,150Net Income 2018: $1,5082018

Highlighted filing

2018

Revenue$1,757,658
Expenses$1,756,150
Net Income$1,508

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 20, 2019
Return Version
2017v2.3
Gross Receipts
$1,757,658
Mission and Program Overview

Mission

To secure improved wages, hours and working conditions through organizing, negotiations and collective bargaining.

To secure improved wages, hours & working conditions for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$954,378$823,743▼ $130,635
Accounts Receivable$83,989$88,547▲ $4,558
Savings and Temporary Cash Investments$10,862$80,882▲ $70,020
Other Notes and Loans Receivable, Net$30,559$21,184▼ $9,375
Land, Buildings, and Equipment, Net$36,074$15,826▼ $20,248
Prepaid Expenses and Deferred Charges$9,895$10,379▲ $484
Total Assets$1,130,739$1,045,543▼ $85,196
Other Assets Total$4,982$4,982→ $0
Liabilities
Other Liabilities$1,403,239$1,403,239→ $0
Accounts Payable and Accrued Expenses$377,982$291,278▼ $86,704
Total Liabilities$1,781,221$1,694,517▼ $86,704
Net Assets / Fund Balance
Unrestricted Net Assets$-650,482$-648,974▲ $1,508
Total Net Assets Fund Balance$-650,482$-648,974▲ $1,508
Total Liabilities and Net Assets / Fund Balance$1,130,739$1,045,543▼ $85,196

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,452$310,633$318,085
Leasehold Improvements$8,374$68,578$76,952
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ivy BaileyPresidentFT$134,720$42,002$176,722
Terrance MartinExecutive Vice PresidentFT$117,155$37,866$155,021
Jason PoseyExecutive Board-$500-$500
Joel BergerExecutive Board-$500-$500
Lakia WilsonVice President-$500-$500
Marcus WaltonExecutive Board-$500-$500
Robin JenningsVice President-$500-$500
Sarah NiemiExecutive Board-$500-$500
Vida BonacciExecutive Board-$500-$500
Elena Brantly-phillipsRecording Secretary-$450-$450
Glenda BookerExecutive Board-$450-$450
William WeirExecutive Board-$450-$450
Darnese WilkinsonExecutive Board-$400-$400
Lisa CardExecutive Board-$400-$400
Michelle BroughtonTreasurer-$400-$400
Patti MccoinExecutive Board-$350-$350
Weila Vanessa DawsonExecutive Board-$300-$300

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,748,428
Investment Income
$20
Other Revenue
$9,210
Change in Net Assets
$1,508

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,757,658
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,757,658
Total Revenue per Form 990
$1,757,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,179,118
Salaries, Compensation, and Employee Benefits$577,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$906,166
Current Officers, Directors, Trustees, and Key Employees---$343,561
Other Salaries and Wages---$196,182
Office Expenses---$83,308
Occupancy---$73,186
Payroll Taxes---$37,289
Conferences and Meetings---$24,247
Fees for Services Accounting---$22,307
Depreciation Depletion---$20,248
Insurance---$13,381
Fees for Services Legal---$10,809
Other Expenses---$7,274
Information Technology---$4,963
Fees for Services Other---$3,471
Total Functional Expenses$0$0$0$1,756,150

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,756,150
Total Expenses per Audited Statements$1,756,150
Total Expenses per Form 990$1,756,150
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable - American Federation of Teachers Afl-cio$1,403,239
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The local union consists of dues paying members.

Form 990, Part VI, Section A, Line 7A

All members in good standing are entitled to vote for the executive board.

Form 990, Part VI, Section A, Line 7B

Certain decisions of the executive board are subject to approval by the general membership as detailed in the international constitution and the local union by-laws.

Form 990, Part VI, Section A, Line 8B

The local union does not have committees that act on behalf of the governing board.

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

The organization's form 990 is available for review by the governing board prior to filing at the union hall. The form 990 is reviewed by the principal officer at the time of signing.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Detroit Federation of Teachers
EIN
38-0482015
Phone
3138753500
Address
7700 SECOND AVE NO 427, DETROIT, MI 48202

Signing Officer

Name
Terrance Martin
Title
President
Phone
3138753500
Signed
2019-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terrance Martin
Formed
1931
Legal Domicile
Mi
Voting Board Members
20
Independent Board Members
3
Employees
5
Volunteers
0

Preparer

Firm
Kushner Kippelman & Taub Pllc
Address
28580 ORCHARD LAKE ROAD SUITE 250, FARMINGTON HILLS, MI 48334
Preparer
David R Taubcpa
Phone
2486265258
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-650482
IRS990/NetAssetsOrFundBalancesEOYAmt0-648974
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt073186
IRS990/OfficeExpensesGrp/TotalAmt083308
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04982
IRS990/OtherAssetsTotalGrp/EOYAmt04982
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ELECTION
IRS990/OtherExpensesGrp/Desc1PRINTING & PUBLICATIONS
IRS990/OtherExpensesGrp/TotalAmt09758
IRS990/OtherExpensesGrp/TotalAmt17274
IRS990/OtherLiabilitiesGrp/BOYAmt01403239
IRS990/OtherLiabilitiesGrp/EOYAmt01403239
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0FROM AFFILIATES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07044
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12166
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07044
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12166
IRS990/OtherRevenueTotalAmt09210
IRS990/OtherSalariesAndWagesGrp/TotalAmt0196182
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt030559
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt021184
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0906166
IRS990/PayrollTaxesGrp/TotalAmt037289
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09895
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010379
IRS990/PrincipalOfficerNm0TERRANCE MARTIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01748428
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01748428
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03
IRS990/PYOtherExpensesAmt01151595
IRS990/PYOtherRevenueAmt09797
IRS990/PYProgramServiceRevenueAmt01530373
IRS990/PYRevenuesLessExpensesAmt0-261992
IRS990/PYSalariesCompEmpBnftPaidAmt0650570
IRS990/PYTotalExpensesAmt01802165
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01540173
IRS990/ReconcilationRevenueExpnssAmt01508
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010862
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080882
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07452
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0310633
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0318085
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01756150
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08374
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt068578
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt076952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01403239
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE - AMERICAN FEDERATION OF TEACHERS AFL-CIO
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01757658
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015826
IRS990ScheduleD/TotalExpensesPerForm990Amt01756150
IRS990ScheduleD/TotalLiabilityAmt01403239
IRS990ScheduleD/TotalRevenuePerForm990Amt01757658
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01757658
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01756150
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0134720
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1117155
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt042002
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt137866
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0IVY BAILEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TERRANCE MARTIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EXECUTIVE VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0176722
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1155021
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION CONSISTS OF DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS IN GOOD STANDING ARE ENTITLED TO VOTE FOR THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP AS DETAILED IN THE INTERNATIONAL CONSTITUTION AND THE LOCAL UNION BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LOCAL UNION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR REVIEW BY THE GOVERNING BOARD PRIOR TO FILING AT THE UNION HALL. THE FORM 990 IS REVIEWED BY THE PRINCIPAL OFFICER AT THE TIME OF SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01130739
IRS990/TotalAssetsEOYAmt01045543
IRS990/TotalAssetsGrp/BOYAmt01130739
IRS990/TotalAssetsGrp/EOYAmt01045543
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt05

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