Civic Intelligence

American Federation of Teachers

EIN 41-1412301 • 501(c)5 • Apple Valley, MN

Profile

It is the mission of dakota county united educators to advocate for the professional and economic well-being of its members and to promote excellence in independent school district 196

6950 W 146th St Ste 114Apple Valley, MN 55124

www.dcue.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-2.7%

Higher net margin than 23% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

6th percentile

-13%

Faster asset growth than 6% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

2.0%

Faster revenue growth than 33% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$579,169

Up $29,146 (+5.3%) from 2024

Liabilities

Down

$239

Down $3,353 (-93%) from 2024

Net Assets

Up

$578,930

Up $32,499 (+5.9%) from 2024

Revenue

Up

$2,234,375

Up $98,742 (+4.6%) from 2024

Expenses

Up

$2,201,876

Up $7,586 (+0.3%) from 2024

Net Income

Up

$32,499

Up $91,156 (+155%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $303,484Liabilities 2010: $7,386Net Assets 2010: $296,0982010Assets 2011: $312,264Liabilities 2011: $5,455Net Assets 2011: $306,8092011Assets 2012: $283,363Liabilities 2012: $4,607Net Assets 2012: $278,7562012Assets 2013: $280,903Liabilities 2013: $4,929Net Assets 2013: $275,9742013Assets 2014: $270,886Liabilities 2014: $36,820Net Assets 2014: $234,0662014Assets 2015: $292,326Liabilities 2015: $30,170Net Assets 2015: $262,1562015Assets 2016: $269,435Liabilities 2016: $29,481Net Assets 2016: $239,9542016Assets 2017: $287,849Liabilities 2017: $6,754Net Assets 2017: $281,0952017Assets 2018: $403,932Liabilities 2018: $16,979Net Assets 2018: $386,9532018Assets 2019: $460,992Liabilities 2019: $20,064Net Assets 2019: $440,9282019Assets 2020: $515,484Liabilities 2020: $16,285Net Assets 2020: $499,1992020Assets 2021: $555,016Liabilities 2021: $7,142Net Assets 2021: $547,8742021Assets 2022: $551,443Liabilities 2022: $2,062Net Assets 2022: $549,3812022Assets 2023: $634,873Liabilities 2023: $29,785Net Assets 2023: $605,0882023Assets 2024: $550,023Liabilities 2024: $3,592Net Assets 2024: $546,4312024Assets 2025: $579,169Liabilities 2025: $239Net Assets 2025: $578,9302025

Highlighted filing

2025

Assets$579,169
Liabilities$239
Net Assets$578,930

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,562,6572010Expenses 2011: $1,465,3862011Expenses 2012: $1,487,3312012Revenue 2013: $1,493,756Expenses 2013: $1,496,538Net Income 2013: -$2,7822013Revenue 2014: $1,544,912Expenses 2014: $1,586,820Net Income 2014: -$41,9082014Revenue 2015: $1,656,726Expenses 2015: $1,628,636Net Income 2015: $28,0902015Revenue 2016: $1,656,646Expenses 2016: $1,678,848Net Income 2016: -$22,2022016Revenue 2017: $1,762,450Expenses 2017: $1,721,309Net Income 2017: $41,1412017Revenue 2018: $1,830,074Expenses 2018: $1,833,571Net Income 2018: -$3,4972018Revenue 2019: $1,835,565Expenses 2019: $1,781,590Net Income 2019: $53,9752019Revenue 2020: $1,911,527Expenses 2020: $1,853,256Net Income 2020: $58,2712020Revenue 2021: $1,992,954Expenses 2021: $1,944,279Net Income 2021: $48,6752021Revenue 2022: $2,032,436Expenses 2022: $2,030,929Net Income 2022: $1,5072022Revenue 2023: $2,093,014Expenses 2023: $2,037,307Net Income 2023: $55,7072023Revenue 2024: $2,135,633Expenses 2024: $2,194,290Net Income 2024: -$58,6572024Revenue 2025: $2,234,375Expenses 2025: $2,201,876Net Income 2025: $32,4992025

Highlighted filing

2025

Revenue$2,234,375
Expenses$2,201,876
Net Income$32,499

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$2.23$2.20$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$2.14$2.19$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.63$0.03$0.61$2.09$2.04$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$2.03$2.03$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.01$0.55$1.99$1.94$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$1.91$1.85$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$1.84$1.78$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.39$1.83$1.83$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$1.76$1.72$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$1.66$1.68$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.03$0.26$1.66$1.63$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.04$0.23$1.54$1.59$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$1.49$1.50$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$1.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.01$0.31$1.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.30$1.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 24, 2026
Return Version
2024v5.0
Gross Receipts
$2,234,375
Mission and Program Overview

Mission

It is the mission of dakota county united educators to advocate for the professional and economic well-being of its members and to promote excellence in independent school district 196.

It is the mission of dakota county united educators to advocate for the professional and economic well-being of its members and to promote excellence in independent school district 196

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$429,126$458,271▲ $29,145
Cash and Non-Interest-Bearing Accounts$120,335$120,336▲ $1
Prepaid Expenses and Deferred Charges$562$562→ $0
Total Assets$550,023$579,169▲ $29,146
Liabilities
Accounts Payable and Accrued Expenses$3,592$239▼ $3,353
Total Liabilities$3,592$239▼ $3,353
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$426,410$458,602▲ $32,192
Net Assets With Donor Restrictions$120,021$120,328▲ $307
Total Net Assets Fund Balance$546,431$578,930▲ $32,499
Total Liabilities and Net Assets / Fund Balance$550,023$579,169▲ $29,146
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn SchmidtPresidentFT$3,443$77,586$81,029
Tom SnyderElementary R-$9,899-$9,899
Kellie Sagmoen ScalesNegotiations-$5,592-$5,592
Henry GertenOrganizing C-$2,632-$2,632
Heather MathewsSecretary-$2,438-$2,438
Jenifer Stehr2nd Vice Pre-$2,438-$2,438
Kristen ScarpettaCommunicate-$2,438-$2,438
Lynwood MeyerSocial Justi-$2,438-$2,438
Mike LarsonTreasurer En-$2,438-$2,438
Ryan RoseenMembership C-$2,438-$2,438
Shaun LindquistTechnology C-$2,438-$2,438
Trina FifieldSpec Ed Rep-$2,438-$2,438
Emma RyanMiddle Schoo-$938-$938
Jill KalstabakkenElementary R-$938-$938
Sarah VrudnySpc Svc Rep-$938-$938
Amanda AdamsHigh School-$538-$538

Board Members and Trustees

NameTitle
Joe Wollersheim1st Vice Pre
Joey MathewsLegislative
Katie CordesSpc Svc Rep
Connie SimonettSpec Ed Rep
Lynwood MeyerTreasurer Be
Revenue and Support

Revenue Composition

Contributions and Grants
$126,000
Program Service Revenue
$2,104,147
Investment Income
$4,228
Other Revenue
$0
All Other Contributions
$126,000
Change in Net Assets
$32,499

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$34,677Cash Value of Supplies
Total Noncash Contributions1$34,677-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,234,375
Revenue Not Reported on Form 990
$133,410
Total Revenue per Audited Statements
$2,367,785
Total Revenue per Form 990
$2,234,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,119,351
Salaries, Compensation, and Employee Benefits$82,525
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$1,803,903--$1,803,903
Current Officers, Directors, Trustees, and Key Employees$82,525--$82,525
Office Expenses-$50,042-$50,042
Conferences and Meetings$41,931--$41,931
All Other Expenses$10,809$9,462-$20,271
Other Expenses$16,359--$16,359
Fees for Services Accounting-$8,650-$8,650
Occupancy-$6,848-$6,848
Insurance-$1,890-$1,890
Total Functional Expenses$2,124,984$76,892$0$2,201,876

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,335,286
Expenses per Audited Statements$2,201,876
Total Expenses per Form 990$2,201,876
Expenses Not Reported on Form 990$133,410
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$91,019
Section 527 Activity Spending$91,019
Total Exempt Function Spending$91,019
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 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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Joey mathews heather mathews legis chair secretary married

Form 990, Page 6, Part VI, Line 3

Kathryn schmidt, president, is employed by independent school district 196 (isd 196). Per the agreement between the filing organization and isd 196, kathryn's compensation is paid by isd 196 and reimbursed by dcue.

Form 990, Page 6, Part VI, Line 6

Membership in the dakota county united educators shall be in accordance with the constitution and by-laws of education minnesota, nea, and aft.

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

The organization's governing body is elected by its members.

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

The return is reviewed by the president, and then presented to the executive board for approval.

Form 990, Page 6, Part VI, Line 12C

The dcue executive board is covered by the policy. The executive board reviews and determines if there is a conflict of interest. If a conflict of interest existed, the board member would not be allowed to vote on itmes where the conflict existed.

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

The president's compensation is determined by the executive board based on comparability data. When analyzing the data, the board determined to make the president's salary equal to that of a different position already on the pay scale for isd 196. Therefore, annual increases are determined as part of the agreement between the organization and isd 196.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, and financial statements are not available to the general public.

Filing and Contact Details

Filer

Filer Name
Dakota County United Educators
EIN
41-1412301
Phone
9524314046
Address
6950 W 146TH ST STE 114, APPLE VALLEY, MN 55124

Signing Officer

Name
Kathryn Schmidt
Title
President
Phone
9524314046
Signed
2026-02-24

Organization Details

Principal Officer
Kathryn Schmidt
Formed
1992
Legal Domicile
Mn
Voting Board Members
18
Independent Board Members
17
Employees
0
Volunteers
100

Preparer

Firm
Harrington Langer & Associates
Address
563 PHALEN BLVD, SAINT PAUL, MN 55130
Preparer
Anna Anderson
Phone
6514811128
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the local and recognize a tax liability (or asset) for uncertain positions that more likely than not would not be sustained upon examination by the applicable tax authorities. Federal and state tax authorities generally have the right to examine the current and three previous years of income tax returns. The local is not currently under examination by any taxing jurisdiction.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER EN
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER BE
IRS990/Form990PartVIISectionAGrp/TitleTxt6HIGH SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt7MIDDLE SCHOO
IRS990/Form990PartVIISectionAGrp/TitleTxt8ELEMENTARY R
IRS990/Form990PartVIISectionAGrp/TitleTxt9ELEMENTARY R
IRS990/Form990PartVIISectionAGrp/TitleTxt10SPEC ED REP
IRS990/Form990PartVIISectionAGrp/TitleTxt11SPEC ED REP
IRS990/Form990PartVIISectionAGrp/TitleTxt12SPC SVC REP
IRS990/Form990PartVIISectionAGrp/TitleTxt13SPC SVC REP
IRS990/Form990PartVIISectionAGrp/TitleTxt14COMMUNICATE
IRS990/Form990PartVIISectionAGrp/TitleTxt15LEGISLATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBERSHIP C
IRS990/Form990PartVIISectionAGrp/TitleTxt17NEGOTIATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt18ORGANIZING C
IRS990/Form990PartVIISectionAGrp/TitleTxt19SOCIAL JUSTI
IRS990/Form990PartVIISectionAGrp/TitleTxt20TECHNOLOGY C
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IRS990/MissionDesc0IT IS THE MISSION OF DAKOTA COUNTY UNITED EDUCATORS TO ADVOCATE FOR THE PROFESSIONAL AND ECONOMIC WELL-BEING OF ITS MEMBERS AND TO PROMOTE EXCELLENCE IN INDEPENDENT SCHOOL DISTRICT 196
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IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR UNCERTAIN POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE THE CURRENT AND THREE PREVIOUS YEARS OF INCOME TAX RETURNS. THE LOCAL IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0OFFICE SUPPLIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOEY MATHEWS HEATHER MATHEWS LEGIS CHAIR SECRETARY MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KATHRYN SCHMIDT, PRESIDENT, IS EMPLOYED BY INDEPENDENT SCHOOL DISTRICT 196 (ISD 196). PER THE AGREEMENT BETWEEN THE FILING ORGANIZATION AND ISD 196, KATHRYN'S COMPENSATION IS PAID BY ISD 196 AND REIMBURSED BY DCUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP IN THE DAKOTA COUNTY UNITED EDUCATORS SHALL BE IN ACCORDANCE WITH THE CONSTITUTION AND BY-LAWS OF EDUCATION MINNESOTA, NEA, AND AFT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING BODY IS ELECTED BY ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE RETURN IS REVIEWED BY THE PRESIDENT, AND THEN PRESENTED TO THE EXECUTIVE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DCUE EXECUTIVE BOARD IS COVERED BY THE POLICY. THE EXECUTIVE BOARD REVIEWS AND DETERMINES IF THERE IS A CONFLICT OF INTEREST. IF A CONFLICT OF INTEREST EXISTED, THE BOARD MEMBER WOULD NOT BE ALLOWED TO VOTE ON ITMES WHERE THE CONFLICT EXISTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE EXECUTIVE BOARD BASED ON COMPARABILITY DATA. WHEN ANALYZING THE DATA, THE BOARD DETERMINED TO MAKE THE PRESIDENT'S SALARY EQUAL TO THAT OF A DIFFERENT POSITION ALREADY ON THE PAY SCALE FOR ISD 196. THEREFORE, ANNUAL INCREASES ARE DETERMINED AS PART OF THE AGREEMENT BETWEEN THE ORGANIZATION AND ISD 196.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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