Civic Intelligence

The Baltimore Teachers Union

EIN 52-6044136 • 501(c)5 • Baltimore, MD

Profile

See schedule o for details.

5800 Metro DriveBaltimore, MD 21215-3209

www.baltimoreteachers.org

Siviq Scores

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

Liabilities / Assets

94th percentile

0.55x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.71x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

58th percentile

15%

Higher net margin than 58% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

25th percentile

$178,591

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Asset Growth

55th percentile

8.7%

Faster asset growth than 55% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

8.6%

Faster revenue growth than 49% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$9,706,000

Up $900,428 (+10%) from 2023

Liabilities

Up

$6,629,366

Up $218,812 (+3.4%) from 2023

Net Assets

Up

$3,076,634

Up $681,616 (+28%) from 2023

Revenue

Up

$7,612,759

Up $493,958 (+6.9%) from 2023

Expenses

Up

$7,096,193

Up $499,669 (+7.6%) from 2023

Net Income

Down

$516,566

Down $5,711 (-1.1%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $4,791,144Liabilities 2011: $3,541,383Net Assets 2011: $1,249,7612011Assets 2012: $4,923,226Liabilities 2012: $3,674,423Net Assets 2012: $1,248,8032012Assets 2013: $5,232,835Liabilities 2013: $3,777,230Net Assets 2013: $1,455,6052013Assets 2014: $5,782,566Liabilities 2014: $4,009,438Net Assets 2014: $1,773,1282014Assets 2015: $5,705,714Liabilities 2015: $4,017,873Net Assets 2015: $1,687,8412015Assets 2016: $6,070,810Liabilities 2016: $5,217,873Net Assets 2016: $852,9372016Assets 2017: $9,540,004Liabilities 2017: $8,406,457Net Assets 2017: $1,133,5472017Assets 2018: $9,322,002Liabilities 2018: $7,366,991Net Assets 2018: $1,955,0112018Assets 2019: $8,346,962Liabilities 2019: $7,165,126Net Assets 2019: $1,181,8362019Assets 2020: $8,005,535Liabilities 2020: $7,288,573Net Assets 2020: $716,9622020Assets 2021: $8,074,641Liabilities 2021: $7,273,949Net Assets 2021: $800,6922021Assets 2022: $8,197,887Liabilities 2022: $6,368,990Net Assets 2022: $1,828,8972022Assets 2023: $8,805,572Liabilities 2023: $6,410,554Net Assets 2023: $2,395,0182023Assets 2024: $9,706,000Liabilities 2024: $6,629,366Net Assets 2024: $3,076,6342024

Highlighted filing

2024

Assets$9,706,000
Liabilities$6,629,366
Net Assets$3,076,634

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $6,168,215Expenses 2011: $5,898,986Net Income 2011: $269,2292011Revenue 2012: $6,228,263Expenses 2012: $6,259,861Net Income 2012: -$31,5982012Revenue 2013: $6,488,623Expenses 2013: $6,335,969Net Income 2013: $152,6542013Revenue 2014: $6,791,083Expenses 2014: $6,582,879Net Income 2014: $208,2042014Revenue 2015: $6,828,233Expenses 2015: $6,609,978Net Income 2015: $218,2552015Revenue 2016: $6,853,384Expenses 2016: $6,866,658Net Income 2016: -$13,2742016Revenue 2017: $7,004,360Expenses 2017: $7,239,309Net Income 2017: -$234,9492017Revenue 2018: $6,971,354Expenses 2018: $7,365,320Net Income 2018: -$393,9662018Revenue 2019: $6,555,728Expenses 2019: $7,428,942Net Income 2019: -$873,2142019Revenue 2020: $6,564,402Expenses 2020: $6,760,577Net Income 2020: -$196,1752020Revenue 2021: $6,697,869Expenses 2021: $6,639,092Net Income 2021: $58,7772021Revenue 2022: $6,932,756Expenses 2022: $6,640,736Net Income 2022: $292,0202022Revenue 2023: $7,118,801Expenses 2023: $6,596,524Net Income 2023: $522,2772023Revenue 2024: $7,612,759Expenses 2024: $7,096,193Net Income 2024: $516,5662024

Highlighted filing

2024

Revenue$7,612,759
Expenses$7,096,193
Net Income$516,566

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.71$6.63$3.08$7.61$7.10$0.52
2023Detailed filing. Detailed filing data is available for this year.$8.81$6.41$2.40$7.12$6.60$0.52
2022Detailed filing. Detailed filing data is available for this year.$8.20$6.37$1.83$6.93$6.64$0.29
2021Detailed filing. Detailed filing data is available for this year.$8.07$7.27$0.80$6.70$6.64$0.06
2020Detailed filing. Detailed filing data is available for this year.$8.01$7.29$0.72$6.56$6.76$0.20
2019Detailed filing. Detailed filing data is available for this year.$8.35$7.17$1.18$6.56$7.43$0.87
2018Detailed filing. Detailed filing data is available for this year.$9.32$7.37$1.96$6.97$7.37$0.39
2017Detailed filing. Detailed filing data is available for this year.$9.54$8.41$1.13$7.00$7.24$0.23
2016Detailed filing. Detailed filing data is available for this year.$6.07$5.22$0.85$6.85$6.87$0.01
2015Detailed filing. Detailed filing data is available for this year.$5.71$4.02$1.69$6.83$6.61$0.22
2014Summary only. Only limited summary data is available for this year.$5.78$4.01$1.77$6.79$6.58$0.21
2013Summary only. Only limited summary data is available for this year.$5.23$3.78$1.46$6.49$6.34$0.15
2012Summary only. Only limited summary data is available for this year.$4.92$3.67$1.25$6.23$6.26$0.03
2011Summary only. Only limited summary data is available for this year.$4.79$3.54$1.25$6.17$5.90$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$7,612,759
Mission and Program Overview

Mission

See schedule o for details.

Labor organization exempt under irc section 501(c)(5)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,267,296$4,437,486▲ $1,170,190
Land, Buildings, and Equipment, Net$3,774,784$3,452,728▼ $322,056
Investments Other Securities$601,820$619,925▲ $18,105
Savings and Temporary Cash Investments$584,359$586,261▲ $1,902
Investments in Publicly Traded Securities$144,546$184,833▲ $40,287
Prepaid Expenses and Deferred Charges$8,000$38,491▲ $30,491
Accounts Receivable$38,298$38,298→ $0
Total Assets$8,805,572$9,706,000▲ $900,428
Other Assets Total$386,469$347,978▼ $38,491
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,555,548$2,455,563▼ $99,985
Other Liabilities$1,768,097$1,646,119▼ $121,978
Accounts Payable and Accrued Expenses$959,552$1,314,676▲ $355,124
Deferred Revenue$1,127,357$1,213,008▲ $85,651
Total Liabilities$6,410,554$6,629,366▲ $218,812
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,395,018$3,076,634▲ $681,616
Total Net Assets Fund Balance$2,395,018$3,076,634▲ $681,616
Total Liabilities and Net Assets / Fund Balance$8,805,572$9,706,000▲ $900,428

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,373,088$2,078,468$5,451,556
Equipment$46,399$464,773$511,172
Land$33,241-$33,241
Other Securities$619,925--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John CaseyField StaffFT$158,678$21,376$180,054
Clifton DenbyField StaffFT$132,421$21,612$154,033
George HendricksField StaffFT$132,421$20,045$152,466
Chandra CarriereField StaffFT$131,821$20,201$152,022
Bacchus NataliaField StaffFT$115,780$16,780$132,560
Diamonte BrownPresidentFT$91,049$26,436$117,485

Board Members and Trustees

NameTitle
Sandra DavisPsrp Chapter Chair
Cristina Duncan EvansTeacher Chapter Chair
Shawn Mc KayPrsp Chapter Vice Chair
Shawn MckayPsrp Chapter Vice-chair
Waheed FareehaTeacher Chapter Vice Chair
Arshay BaconPsrp Chapter Elementary School V.p.
Darlene Randall-brownPsrp Chapter Elementary School V.p.
Kellie KnightPsrp Chapter Elementary School V.p.
Sophia CarrollPsrp Chapter Elementary School V.p.
Darrell MoorePsrp Chapter Member-at-large
Essence SmithPsrp Chapter Member-at-large
Natasha ButlerPsrp Chapter Member-at-large
Victoria LyonsPsrp Chapter Member-at-large
Bernard BarberPsrp Chapter Middle School V.p.
Tangela MoorePsrp Chapter Middle School V.p.
Lisa RossPsrp Chapter Secretary
Valerie TaylorPsrp Chapter Senior H.s. V.p.
Wanda DewPsrp Chapter Senior H.s. V.p.
Aaron BradshawPsrp Chapter Special Services V.p.
Braxton StreetPsrp Chapter Special Services V.p.
Michelle WorsleyPsrp Chapter Special Services V.p.
Deborah CrockettPsrp Chapter Treasurer
Martise BrownPsrp Chapter Vocational V.p.
Angela Jefferson CampbellTeacher Chapter Elementary School V.p.
Cheryl OwensTeacher Chapter Elementary School V.p.
Chris PattersonTeacher Chapter Elementary School V.p.
Ryan GholsonTeacher Chapter Elementary School V.p.
Caroline SchmidtTeacher Chapter Member-at-large
Franca Muller PazTeacher Chapter Member-at-large
Kelly HopeTeacher Chapter Member-at-large
Leilani Jones MatthewsTeacher Chapter Member-at-large
Corey GaberTeacher Chapter Middle School V.p.
Melissa McdonaldTeacher Chapter Middle School V.p.
Jocelyn ProvidenceTeacher Chapter Secretary
Michael PesaTeacher Chapter Senior H.s. V.p.
Shelly-ann HigginsTeacher Chapter Senior H.s. V.p.
Brittany JohnstoneTeacher Chapter Special Services V.p.
Diana DesiertoTeacher Chapter Special Services V.p.
Steve MednickTeacher Chapter Special Services V.p.
Zachary TaylorTeacher Chapter Treasurer
Carol BrettTeacher Chapter Vocational V.p.

Highest Paid Contractors

ContractorServicesLocationCompensation
Kahn Smith & Collins PaLegal Services201 NORTH CHARLES STREET, Baltimore, MD 21201$410,502
Revenue and Support

Revenue Composition

Contributions and Grants
$21,600
Program Service Revenue
$7,204,742
Investment Income
$11,089
Other Revenue
$375,328
All Other Contributions
$21,600
Change in Net Assets
$516,566

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,612,759
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$49,496
Total Revenue per Audited Statements
$7,662,255
Total Revenue per Form 990
$7,612,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,547,096
Salaries, Compensation, and Employee Benefits$1,549,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$3,040,167
Other Salaries and Wages---$798,692
Conferences and Meetings---$493,117
Occupancy---$312,137
Fees for Services Legal---$296,004
Other Employee Benefits---$293,998
Current Officers, Directors, Trustees, and Key Employees---$230,182
Office Expenses---$187,115
Depreciation Depletion---$183,561
All Other Expenses---$180,641
Pension Plan Contributions---$135,999
Interest---$114,843
Payroll Taxes---$90,226
Fees for Services Accounting---$70,930
Travel---$36,447
Insurance---$34,744
Fees for Services Other---$25,236
Other Expenses---$21,044
Total Functional Expenses$0$0$0$7,096,193

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,096,193
Total Expenses per Audited Statements$7,096,193
Total Expenses per Form 990$7,096,193
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Benefit Obligation$1,298,141
Deferred Compensation$261,694
Lease Liability$86,284
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

With the constitutional change in 2010, the dues rate is based on the full dues, modified and minimal dues rates. With constitutional change, the btu now has two chapters and only one president. There were once two presidents. By state law the union was given an additional unit to represent -- school related personnel. The paraprofessional chapter is now the "paraprofessional and school related personnel."

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

Active chapter members elect the executive board members of each chapter in may of every third year. Voting is conducted by secret ballot among the members of each chapter in good standing.

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

Committees cannot act on behalf of the governing body.

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

The form 990 is drafted through a collaborative effort of the organization's outside audit firm and in-house financial and legal professionals. The form is then finalized and submitted.

Form 990, Part VI, Section B, Line 12C

Each elected officer, staff member or btu employee is required to annually (1) review a copy of the policy and to acknowledge in writing that he or she has done so; (2) complete a disclosure form identifying any relationships, positions, or circumstances in which he or she believes could contribute to a conflict of interest arising.

Form 990, Part VI, Section C, Line 19

Btu's form 990 is available, as required by law, upon request. Btu's governing documents along with audited financial statements are publicly available.

Form 990, Part VI, Section B, Line 15

As stated in the btu constitution, the executive board shall set and arrange for the payment of salaries and expenses of employees and officers.

Filing and Contact Details

Filer

Filer Name
The Baltimore Teachers Union
EIN
52-6044136
Phone
4103586600
Address
5800 METRO DRIVE, BALTIMORE, MD 21215-3209

Signing Officer

Name
Diamonte Brown
Title
President
Phone
4103586600
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diamonte Brown
Formed
1954
Legal Domicile
Md
Voting Board Members
42
Independent Board Members
41
Employees
25
Volunteers
41

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Erin Cranmer
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

The mission of the baltimore teachers union, local 340, is to promote the best interests of public schools of baltimore city; to advance the standards of the teaching profession; to insure that every student is guaranteed a program of quality education; to promote the welfare of its members, to promote the aims and objectives of the american federation of teachers to expose and fight all forms of racism and discrimination; to organize all personnel engaged in education into one united organization; and to engage in collective bargaining, cultural, civic, legislative, political, fraternal, educational, charitable, welfare, social, and other activities which the interest of the union and its membership.

FORM 990, PART XI, LINE 9:

Pension related changes other then net periodic pension cost 115,554. Other components of npbc other than service cost

Financial Statement Notes

PART X, LINE 2:

The union accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The union performed an evaluation of uncertain tax positions for the years ended june 30, 2024, and determined that there were no matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status. As of june 30, 2024, the statute of limitations for tax years 2020 through 2022 remains open with the u.s. Federal jurisdiction and the various states and local jurisdictions in which the union files returns.

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