Civic Intelligence

Dakota County United Educators

990 • Fiscal year 2017 • EIN 41-1412301

Sep 01, 2016 to Aug 31, 2017 • Filed on Feb 21, 2018

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

(952) 431-4046

Siviq Scores

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

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

38th percentile

2.3%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$103,257

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

54th percentile

6.8%

Faster asset growth than 54% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

64th percentile

6.4%

Faster revenue growth than 64% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$287,849

Up $18,414 (+6.8%) from 2016

Net Assets

Up

$281,095

Up $41,141 (+17%) from 2016

Liabilities

Down

$6,754

Down $22,727 (-77%) from 2016

Revenue

Up

$1,762,450

Up $105,804 (+6.4%) from 2016

Expenses

Up

$1,721,309

Up $42,461 (+2.5%) from 2016

Net Income

Up

$41,141

Up $63,343 (+285%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$287,849
Liabilities$6,754
Net Assets$281,095

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,762,450
Expenses$1,721,309
Net Income$41,141
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Feb 21, 2018
Return Version
2016v3.0
Gross Receipts
$1,762,450
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

union representation

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$47,628$176,978▲ $129,350
Savings and Temporary Cash Investments$92,763$93,879▲ $1,116
Accounts Receivable$123,563$16,155▼ $107,408
Prepaid Expenses and Deferred Charges$5,481$837▼ $4,644
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$269,435$287,849▲ $18,414
Liabilities
Accounts Payable and Accrued Expenses$29,481$6,754▼ $22,727
Total Liabilities$29,481$6,754▼ $22,727
Net Assets / Fund Balance
Unrestricted Net Assets$239,954$281,095▲ $41,141
Total Net Assets Fund Balance$239,954$281,095▲ $41,141
Total Liabilities and Net Assets / Fund Balance$269,435$287,849▲ $18,414

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$6,213$6,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathryn SchmidtPresidentFT$93,583$9,674$103,257

Board Members and Trustees

NameTitle
Chuck AaseCommunicationsCo-Chair (thru June 2017)
Sally MilimanCommunity Connections Co-Chair
Ryan Roseen2nd Vice PresidentDental Chair
Paul Eckhoff1st Vice PresidentGrievance Chair
Heather Brooks-MathewsLegislative Co-Chair
Mary SnyderLegislative Co-Chair
Robin MikiskaNegotiation Chair
Anne EckhoffOrganizing Co-Chair
Jen EngelOrganizing Co-Chair
Jennifer StehrSecretaryOrganizing Co-Chair
Kristen ScarpettaProfessional Development Co-Chair
Shaun LindquistTechnology Chair
Karen GriessnerElementary Rep
Tom SnyderElementary Rep
Suzy HeilmanHigh School Rep
Eric BartoshMiddle School Rep
Tiffany RoseMiddle School Rep (thru June 2017)
Lia EssSpecial Education Rep
Colleen PudwillSpecial Services Rep
Mike LarsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$74,367
Program Service Revenue
$1,686,852
Investment Income
$1,231
Other Revenue
$0
All Other Contributions
$74,367
Change in Net Assets
$41,141

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,762,450
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$192,032
Total Revenue per Audited Statements
$1,954,482
Total Revenue per Form 990
$1,762,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,637,220
Salaries, Compensation, and Employee Benefits$84,089
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---$84,089
Office Expenses---$52,506
Conferences and Meetings---$47,171
Fees for Services Other---$36,735
Other Expenses---$25,217
Occupancy---$11,696
All Other Expenses---$11,197
Insurance---$7,073
Total Functional Expenses$0$0$0$1,721,309

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,911,421
Expenses per Audited Statements$1,721,309
Total Expenses per Form 990$1,721,309
Expenses Not Reported on Form 990$190,112
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
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
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
Yes
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, Part VI, Section A, line 2

Paul Eckhoff and Anne Eckhoff have a family relationship. Tom Snyder and Mary Snyder have a family relationship.

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

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

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

There are no committees with the authority to act on behalf of the governing body.

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

The return is reviewed by the President, and then presented to the Executive Board for approval.

Form 990, Part VI, Section B, 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 items where the conflict existed.

Form 990, Part VI, Section B, 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, Part VI, Section C, 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
2018-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Schmidt
Formed
1992
Legal Domicile
Mn
Voting Board Members
19
Independent Board Members
19
Employees
2
Volunteers
100

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Deb Nelson CPA
Phone
6122536500
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Local is organized as a Minnesota not-for-profit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(5). The Local is required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS annually. In addition, the Local is subject to income tax on any net income that is derived from business activities that are unrelated to its exempt purpose. The Local has determined it is not subject to unrelated business income tax and has not filed an Exempt Local Business Income Tax Return (Form 990-T) with the IRS. The Local believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and, as such, does not have any uncertain tax positions that are material to the financial statements. The Local would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense, if such interest and penalties are incurred.

Part XI, Line 2D - Other Adjustments:

Contributions to PAC Fund Included in Financial Statements 15,164.

Part XII, Line 2D - Other Adjustments:

Distributions from PAC Fund Included in Financial Statements 13,244.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Kathryn Schmidt
IRS990/Form990PartVIISectionAGrp/PersonNm1Paul Eckhoff1st Vice President
IRS990/Form990PartVIISectionAGrp/PersonNm2Ryan Roseen2nd Vice President
IRS990/Form990PartVIISectionAGrp/PersonNm3Jennifer StehrSecretary
IRS990/Form990PartVIISectionAGrp/PersonNm4Mike Larson
IRS990/Form990PartVIISectionAGrp/PersonNm5Heather Brooks-Mathews
IRS990/Form990PartVIISectionAGrp/PersonNm6Suzy Heilman
IRS990/Form990PartVIISectionAGrp/PersonNm7Robin Mikiska
IRS990/Form990PartVIISectionAGrp/PersonNm8Lia Ess
IRS990/Form990PartVIISectionAGrp/PersonNm9Colleen Pudwill
IRS990/Form990PartVIISectionAGrp/PersonNm10Mary Snyder
IRS990/Form990PartVIISectionAGrp/PersonNm11Sally Miliman
IRS990/Form990PartVIISectionAGrp/PersonNm12Chuck AaseCommunications
IRS990/Form990PartVIISectionAGrp/PersonNm13Anne Eckhoff
IRS990/Form990PartVIISectionAGrp/PersonNm14Kristen Scarpetta
IRS990/Form990PartVIISectionAGrp/PersonNm15Tom Snyder
IRS990/Form990PartVIISectionAGrp/PersonNm16Karen Griessner
IRS990/Form990PartVIISectionAGrp/PersonNm17Jen Engel
IRS990/Form990PartVIISectionAGrp/PersonNm18Tiffany Rose
IRS990/Form990PartVIISectionAGrp/PersonNm19Shaun Lindquist
IRS990/Form990PartVIISectionAGrp/PersonNm20Eric Bartosh
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Grievance Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Dental Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Organizing Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Legislative Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6High School Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt7Negotiation Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8Special Education Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt9Special Services Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt10Legislative Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt11Community Connections Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt12Co-Chair (thru June 2017)
IRS990/Form990PartVIISectionAGrp/TitleTxt13Organizing Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt14Professional Development Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt15Elementary Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt16Elementary Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt17Organizing Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt18Middle School Rep (thru June 2017)
IRS990/Form990PartVIISectionAGrp/TitleTxt19Technology Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt20Middle School Rep
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01762450
IRS990/GroupExemptionNum00787
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt07073
IRS990/InvestmentIncomeGrp/ExclusionAmt01231
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01231
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt025
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06213
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt06213
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0239954
IRS990/NetAssetsOrFundBalancesEOYAmt0281095
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt021264
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt011696
IRS990/OfficeExpensesGrp/TotalAmt052506
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Dues
IRS990/OtherExpensesGrp/Desc1Negotiations
IRS990/OtherExpensesGrp/TotalAmt01445625
IRS990/OtherExpensesGrp/TotalAmt125217
IRS990/OtherOrganizationDsc0Union
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05481
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0837
IRS990/PrincipalOfficerNm0Kathryn Schmidt
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01686852
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01686852
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt017636
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02160
IRS990/PYOtherExpensesAmt01599353
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01636850
IRS990/PYRevenuesLessExpensesAmt0-22202
IRS990/PYSalariesCompEmpBnftPaidAmt079495
IRS990/PYTotalExpensesAmt01678848
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01656646
IRS990/ReconcilationRevenueExpnssAmt041141
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt092763
IRS990/SavingsAndTempCashInvstGrp/EOYAmt093879
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0176868
IRS990ScheduleD/DonatedServicesUseFcltsAmt0176868
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06213
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06213
IRS990ScheduleD/ExpensesNotReportedAmt0190112
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01721309
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt013244
IRS990ScheduleD/OtherRevenueAmt015164
IRS990ScheduleD/RevenueNotReportedAmt0192032
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01762450
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Local is organized as a Minnesota not-for-profit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(5). The Local is required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS annually. In addition, the Local is subject to income tax on any net income that is derived from business activities that are unrelated to its exempt purpose. The Local has determined it is not subject to unrelated business income tax and has not filed an Exempt Local Business Income Tax Return (Form 990-T) with the IRS. The Local believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and, as such, does not have any uncertain tax positions that are material to the financial statements. The Local would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense, if such interest and penalties are incurred.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Contributions to PAC Fund Included in Financial Statements 15,164.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Distributions from PAC Fund Included in Financial Statements 13,244.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01721309
IRS990ScheduleD/TotalRevenuePerForm990Amt01762450
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01954482
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01911421
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt093583
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt01442
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt07383
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0849
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Kathryn Schmidt
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0103257
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Kathryn Schmidt received calendar year compensation of $93,583. Ms. Schmidt is compensated from Independent School District 196, an unrelated organization, for services rendered to the filing organization.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part III, Line 4:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Paul Eckhoff and Anne Eckhoff have a family relationship. Tom Snyder and Mary Snyder have a family relationship.
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/ExplanationTxt4There are no committees with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The return is reviewed by the President, and then presented to the Executive Board for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The 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 items where the conflict existed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The 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/ExplanationTxt8The governing documents, conflict of interest policy, and financial statements are not available to the general public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 6

Document Assets

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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