Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
990 • Fiscal year 2021 • EIN 41-1412301
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
36th percentile
Higher debt load relative to revenue than 36% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
41st percentile
Higher top officer pay than 41% of similar nonprofits.
Top officer pay equals 3.5% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Up$555,016
Up $39,532 (+7.7%) from 2020
Net Assets
Up$547,874
Up $48,675 (+9.8%) from 2020
Liabilities
Down$7,142
Down $9,143 (-56%) from 2020
Revenue
Up$1,992,954
Up $81,427 (+4.3%) from 2020
Expenses
Up$1,944,279
Up $91,023 (+4.9%) from 2020
Net Income
Down$48,675
Down $9,596 (-16%) from 2020
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $388,265 | $425,146 | ▲ $36,881 |
| Cash and Non-Interest-Bearing Accounts | $117,941 | $129,309 | ▲ $11,368 |
| Prepaid Expenses and Deferred Charges | $9,278 | $561 | ▼ $8,717 |
| Total Assets | $515,484 | $555,016 | ▲ $39,532 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $16,285 | $7,142 | ▼ $9,143 |
| Total Liabilities | $16,285 | $7,142 | ▼ $9,143 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $380,793 | $418,101 | ▲ $37,308 |
| Net Assets With Donor Restrictions | $118,406 | $129,773 | ▲ $11,367 |
| Total Net Assets Fund Balance | $499,199 | $547,874 | ▲ $48,675 |
| Total Liabilities and Net Assets / Fund Balance | $515,484 | $555,016 | ▲ $39,532 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kathryn Schmidt | President | FT | $57,608 | $11,255 | $68,863 |
| Jenifer Stehr | Secretary | FT | $35,898 | $4,514 | $40,412 |
| Name | Title |
|---|---|
| Paul Eckhoff | 1st Vice Pre |
| Ryan Roseen | 2nd Vice Pre |
| Karen Griessner | Elementary R |
| Tom Snyder | Elementary R |
| Suzy Heilman | High School |
| Heather Mathews | Legislative |
| Mary Snyder | Legislative |
| Joey Mathews | Middle Schoo |
| Robin Mikiska | Negotiations |
| Anne Eckhoff | Organizing C |
| Jennifer Engel | Prof Dev CHA |
| Kristen Scarpetta | Prof Dev CHA |
| Trina Fifield | Special Ed R |
| Hilary Gallaher | Special Serv |
| Shaun Lindquist | Technology C |
| Mike Larson | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 1 | $32,779 | Cash Values of Supplies |
| Total Noncash Contributions | 1 | $32,779 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,827,850 |
| Salaries, Compensation, and Employee Benefits | $116,429 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Payments to Affiliates | $1,627,240 | - | - | $1,627,240 |
| Current Officers, Directors, Trustees, and Key Employees | $116,429 | - | - | $116,429 |
| Office Expenses | $11 | $36,076 | - | $36,087 |
| Other Expenses | $25,731 | $33,740 | - | $25,731 |
| All Other Expenses | $14,000 | - | - | $14,000 |
| Fees for Services Accounting | - | $6,375 | - | $6,375 |
| Occupancy | - | $6,163 | - | $6,163 |
| Conferences and Meetings | $5,797 | - | - | $5,797 |
| Insurance | - | $1,803 | - | $1,803 |
| Total Functional Expenses | $1,860,122 | $84,157 | $0 | $1,944,279 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,056,572 |
| Expenses per Audited Statements | $1,944,279 |
| Total Expenses per Form 990 | $1,944,279 |
| Expenses Not Reported on Form 990 | $112,293 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Political Expenditures | $300 |
| Section 527 Activity Spending | $300 |
| Total Exempt Function Spending | $300 |
“Paul eckhoff anne eckhoff 1st vp org dir family relationship tom snyder mary snyder elem rep legis chair family relationship”
“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.”
“Membership in the dakota county united educators shall be in accordance with the constitution and by-laws of education minnesota, nea, and aft.”
“The organization's governing body is elected by its members.”
“The return is reviewed by the president, and then presented to the executive board for approval.”
“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.”
“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.”
“The governing documents, conflict of interest policy, and financial statements are not available to the general public.”
“Accounting principles generally accepted in the united states of america require management to evaulate 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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 16285 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7142 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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 |
| IRS990/AllOtherContributionsAmt | 0 | 85421 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14000 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KATHRYN SCHMIDT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9524314046 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6950 W 146TH ST STE 114 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | APPLE VALLEY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55124 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 117941 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 129309 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 116429 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 116429 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 5797 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5797 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 85421 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2154 |
| IRS990/CYOtherExpensesAmt | 0 | 1827850 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1905379 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 48675 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 116429 |
| IRS990/CYTotalExpensesAmt | 0 | 1944279 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1992954 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE DAKOTA COUNTY UNITED EDUCATORS (THE LOCAL) PROVIDES UNION REPRESENTATION FOR MEMBERS, PRIMARILY NON-SUPERVISORY, LICENSED EMPLOYEES OF MINNESOTA SCHOOL DISTRICT 196 |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 118406 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 129773 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6375 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6375 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 11255 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 4514 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KATHRYN SCHMIDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JENIFER STEHR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANNE ECKHOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAUL ECKHOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JENNIFER ENGEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TRINA FIFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | HILARY GALLAHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KAREN GRIESSNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SUZY HEILMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MIKE LARSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SHAUN LINDQUIST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | HEATHER MATHEWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JOEY MATHEWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | ROBIN MIKISKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | RYAN ROSEEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | KRISTEN SCARPETTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MARY SNYDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | TOM SNYDER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 57608 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 35898 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ORGANIZING C |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | 1ST VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PROF DEV CHA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SPECIAL ED R |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SPECIAL SERV |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | ELEMENTARY R |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | HIGH SCHOOL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TECHNOLOGY C |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | LEGISLATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | MIDDLE SCHOO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | NEGOTIATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | 2ND VICE PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | PROF DEV CHA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | LEGISLATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | ELEMENTARY R |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1992954 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1803 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1803 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2154 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2154 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 23 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 499199 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 547874 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 380793 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 418101 |
| IRS990/NoncashContributionsAmt | 0 | 32779 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 6163 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 6163 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 36076 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 36087 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | NEGOTIATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | EXECUTIVE BOARD |
| IRS990/OtherExpensesGrp/Desc | 2 | POLITICAL CONTRIBUTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | WORK SITE REPRESENTATIVE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 33740 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 45125 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25789 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 25731 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 45125 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 33740 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 25789 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 25731 |
| IRS990/OtherOrganizationDsc | 0 | UNION |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 1627240 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 1627240 |
| IRS990/PoliticalCampaignActyInd | 0 | true |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9278 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 561 |
| IRS990/PrincipalOfficerNm | 0 | KATHRYN SCHMIDT |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1905379 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 98617 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2228 |
| IRS990/PYOtherExpensesAmt | 0 | 1749155 |
| IRS990/PYOtherRevenueAmt | 0 | 2260 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1808422 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 49434 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 112938 |
| IRS990/PYTotalExpensesAmt | 0 | 1862093 |
| IRS990/PYTotalRevenueAmt | 0 | 1911527 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 48675 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 388265 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 425146 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/Expended527ActivitiesAmt | 0 | 300 |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/PoliticalExpendituresAmt | 0 | 300 |
| IRS990ScheduleC/TotalExemptFunctionExpendAmt | 0 | 300 |
| IRS990ScheduleC/VolunteerHoursCnt | 0 | 200 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 112293 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 112293 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 112293 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1944279 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 112293 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1992954 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVAULATE 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/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1944279 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1992954 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2105247 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2056572 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | OFFICE SUPPLIES |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 0 | CASH VALUES OF SUPPLIES |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 32779 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PAUL ECKHOFF ANNE ECKHOFF 1ST VP ORG DIR FAMILY RELATIONSHIP TOM SNYDER MARY SNYDER ELEM REP LEGIS CHAIR FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERSHIP IN THE DAKOTA COUNTY UNITED EDUCATORS SHALL BE IN ACCORDANCE WITH THE CONSTITUTION AND BY-LAWS OF EDUCATION MINNESOTA, NEA, AND AFT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S GOVERNING BODY IS ELECTED BY ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE RETURN IS REVIEWED BY THE PRESIDENT, AND THEN PRESENTED TO THE EXECUTIVE BOARD FOR APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | DAKOTA COUNTY UNITED EDUCATORS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt | 0 | DENTAL REIMBURSEMENT PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 411873649 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C9 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | DENTALPLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 7373 147TH ST W ST 107 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | APPLE VALLEY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 55124 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | true |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH VALUE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | DAKOTA COUNTY UNITED EDUCATORS |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt | 0 | DENTAL REIMBURSEMENT FUND |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | Q |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 515484 |
| IRS990/TotalAssetsEOYAmt | 0 | 555016 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 515484 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 555016 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 85421 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 84157 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1860122 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1944279 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 16285 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.