Civic Intelligence

The Baltimore Teachers Union Local 340

990 • Fiscal year 2022 • EIN 52-6044136

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 24, 2023

5800 Metro DriveBaltimore, MD 21215-3209

(410) 358-6600

Siviq Scores

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

Liabilities / Assets

98th percentile

0.78x

Higher debt load relative to assets than 98% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

95th percentile

0.92x

Higher debt load relative to revenue than 95% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2022

Net Margin

39th percentile

4.2%

Higher net margin than 39% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

31st percentile

$152,105

Higher top officer pay than 31% of similar nonprofits.

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

2022 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2022

Asset Growth

50th percentile

1.5%

Faster asset growth than 50% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

50th percentile

3.5%

Faster revenue growth than 50% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$8,197,887

Up $123,246 (+1.5%) from 2021

Net Assets

Up

$1,828,897

Up $1,028,205 (+128%) from 2021

Liabilities

Down

$6,368,990

Down $904,959 (-12%) from 2021

Revenue

Up

$6,932,756

Up $234,887 (+3.5%) from 2021

Expenses

Up

$6,640,736

Up $1,644 (+0.0%) from 2021

Net Income

Up

$292,020

Up $233,243 (+397%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$8,197,887
Liabilities$6,368,990
Net Assets$1,828,897

Operations Trend

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

2022

Revenue$6,932,756
Expenses$6,640,736
Net Income$292,020
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 24, 2023
Return Version
2021v4.2
Gross Receipts
$6,932,756
Mission and Program Overview

Mission

See schedule o for details.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,040,209$3,959,770▼ $80,439
Cash and Non-Interest-Bearing Accounts$2,043,768$2,263,428▲ $219,660
Investments Other Securities$567,273$584,292▲ $17,019
Savings and Temporary Cash Investments$582,242$583,000▲ $758
Accounts Receivable$354,730$353,214▼ $1,516
Investments in Publicly Traded Securities$134,339$125,447▼ $8,892
Prepaid Expenses and Deferred Charges$46,041$42,446▼ $3,595
Total Assets$8,074,641$8,197,887▲ $123,246
Other Assets Total$306,039$286,290▼ $19,749
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,742,950$2,651,381▼ $91,569
Other Liabilities$2,319,339$1,627,302▼ $692,037
Deferred Revenue$1,090,272$1,096,800▲ $6,528
Accounts Payable and Accrued Expenses$1,121,388$993,507▼ $127,881
Total Liabilities$7,273,949$6,368,990▼ $904,959
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$800,692$1,828,897▲ $1,028,205
Total Net Assets Fund Balance$800,692$1,828,897▲ $1,028,205
Total Liabilities and Net Assets / Fund Balance$8,074,641$8,197,887▲ $123,246

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,635,706$1,815,850$5,451,556
Equipment$290,823$352,741$643,564
Land$33,241-$33,241
Other Securities$584,292--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Neil RossField StaffFT$129,533$22,572$152,105
John CaseyField StaffFT$129,533$20,856$150,389
George HendricksField StaffFT$129,533$19,980$149,513
Chandra CarriereField StaffFT$128,933$20,136$149,069
Clifton DenbyField StaffFT$127,765$20,271$148,036
Diamonte BrownPresidentFT$66,853-$66,853

Board Members and Trustees

NameTitle
Sandra DavisPsrp Chapter Chair
Cristina Duncan EvansTeacher Chapter Chair
Shawn Mc KayPrsp Chapter Vice Chair
Kimberly MooneyTeacher Chapter Vice Chair
Arshay BaconPsrp Chapter Elementary Sc
Darlene Randall-brownPsrp Chapter Elementary Sc
Kellie KnightPsrp Chapter Elementary Sc
Sophia CarrollPsrp Chapter Elementary Sc
Bernard BarberPsrp Chapter Member-at-lar
Calandra MillerPsrp Chapter Member-at-lar
Celia ElliottPsrp Chapter Member-at-lar
Wanda ThompsonPsrp Chapter Member-at-lar
Notaya FortePsrp Chapter Middle School
Tangela MoorePsrp Chapter Middle School
Terry HarperPsrp Chapter Secretary
Lakeisha S PurnellPsrp Chapter Senior H.s.
Sita ChaitramPsrp Chapter Senior H.s.
Irene BoozePsrp Chapter Special Servi
Michelle WorsleyPsrp Chapter Special Servi
Deborah CrockettPsrp Chapter Treasurer
Juanita WarePsrp Chapter Vocational V.
Angela Jefferson CampbellTeacher Chapter Elementary
Chris PattersonTeacher Chapter Elementary
Corey GaberTeacher Chapter Elementary
Fareeha WaheedTeacher Chapter Elementary
Caroline SchmidtTeacher Chapter Member-at-
Kelly HopeTeacher Chapter Member-at-
Leilani Jones MatthewsTeacher Chapter Member-at-
Melissa McdonaldTeacher Chapter Member-at-
Brian MosherTeacher Chapter Middle Sch
Zachary TaylorTeacher Chapter Middle Sch
Jocelyn ProvidenceTeacher Chapter Secretary
Michael PesaTeacher Chapter Senior H.s
Shelly-ann HigginsTeacher Chapter Senior H.s
Brittany JohnstoneTeacher Chapter Special Se
Diana DesiertoTeacher Chapter Special Se
Steve MednickTeacher Chapter Special Se
Candace FryerTeacher Chapter Treasurer
Harry Preston VTeacher Chapter Vocational

Highest Paid Contractors

ContractorServicesLocationCompensation
Kahn Smith & Collins PaLegal Services201 NORTH CHARLES STREET, Baltimore, MD 21201$443,313
UnionwareSoftware ManagementPO BOX 930473, Atlanta, GA 31193-0473$135,070
Revenue and Support

Revenue Composition

Contributions and Grants
$42,224
Program Service Revenue
$6,581,561
Investment Income
$10,947
Other Revenue
$298,024
All Other Contributions
$42,224
Change in Net Assets
$292,020

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,932,756
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,900
Total Revenue per Audited Statements
$6,930,856
Total Revenue per Form 990
$6,932,756
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,705,284
Salaries, Compensation, and Employee Benefits$1,935,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$2,704,980
Other Salaries and Wages---$1,064,105
Occupancy---$523,436
Other Employee Benefits---$394,263
Fees for Services Legal---$300,296
Conferences and Meetings---$292,056
Depreciation Depletion---$223,419
Office Expenses---$208,689
Current Officers, Directors, Trustees, and Key Employees---$190,477
Pension Plan Contributions---$177,924
Interest---$123,259
Payroll Taxes---$108,683
Other Expenses---$77,794
All Other Expenses---$59,869
Fees for Services Accounting---$54,000
Fees for Services Other---$35,237
Travel---$10,862
Advertising---$1,370
Total Functional Expenses$0$0$0$6,640,736

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,640,736
Total Expenses per Audited Statements$6,640,736
Total Expenses per Form 990$6,640,736
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$1,356,590
Deferred Compensation$270,712
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
2023-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diamonte Brown
Formed
1954
Legal Domicile
Md
Voting Board Members
40
Independent Board Members
39
Employees
23
Volunteers
0

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 738,085. 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, 2022, 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, 2022, the statute of limitations for tax years 2018 through 2020 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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IRS990/Form990PartVIISectionAGrp/PersonNm1ARSHAY BACON
IRS990/Form990PartVIISectionAGrp/PersonNm2BERNARD BARBER
IRS990/Form990PartVIISectionAGrp/PersonNm3BRIAN MOSHER
IRS990/Form990PartVIISectionAGrp/PersonNm4BRITTANY JOHNSTONE
IRS990/Form990PartVIISectionAGrp/PersonNm5CALANDRA MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm6CANDACE FRYER
IRS990/Form990PartVIISectionAGrp/PersonNm7CAROLINE SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm8CELIA ELLIOTT
IRS990/Form990PartVIISectionAGrp/PersonNm9CHRIS PATTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm10COREY GABER
IRS990/Form990PartVIISectionAGrp/PersonNm11CRISTINA DUNCAN EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm12DARLENE RANDALL-BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm13DEBORAH CROCKETT
IRS990/Form990PartVIISectionAGrp/PersonNm14DIAMONTE BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm15DIANA DESIERTO
IRS990/Form990PartVIISectionAGrp/PersonNm16FAREEHA WAHEED
IRS990/Form990PartVIISectionAGrp/PersonNm17HARRY PRESTON V
IRS990/Form990PartVIISectionAGrp/PersonNm18IRENE BOOZE
IRS990/Form990PartVIISectionAGrp/PersonNm19JOCELYN PROVIDENCE
IRS990/Form990PartVIISectionAGrp/PersonNm20JUANITA WARE
IRS990/Form990PartVIISectionAGrp/PersonNm21KELLIE KNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm22KELLY HOPE
IRS990/Form990PartVIISectionAGrp/PersonNm23KIMBERLY MOONEY
IRS990/Form990PartVIISectionAGrp/PersonNm24LAKEISHA S PURNELL
IRS990/Form990PartVIISectionAGrp/PersonNm25LEILANI JONES MATTHEWS
IRS990/Form990PartVIISectionAGrp/PersonNm26MELISSA MCDONALD
IRS990/Form990PartVIISectionAGrp/PersonNm27MICHAEL PESA
IRS990/Form990PartVIISectionAGrp/PersonNm28MICHELLE WORSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm29NOTAYA FORTE
IRS990/Form990PartVIISectionAGrp/PersonNm30SANDRA DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm31SHAWN MC KAY
IRS990/Form990PartVIISectionAGrp/PersonNm32SHELLY-ANN HIGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm33SITA CHAITRAM
IRS990/Form990PartVIISectionAGrp/PersonNm34SOPHIA CARROLL
IRS990/Form990PartVIISectionAGrp/PersonNm35STEVE MEDNICK
IRS990/Form990PartVIISectionAGrp/PersonNm36TANGELA MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm37TERRY HARPER
IRS990/Form990PartVIISectionAGrp/PersonNm38WANDA THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm39ZACHARY TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm40CHANDRA CARRIERE
IRS990/Form990PartVIISectionAGrp/PersonNm41JOHN CASEY
IRS990/Form990PartVIISectionAGrp/PersonNm42CLIFTON DENBY
IRS990/Form990PartVIISectionAGrp/PersonNm43NEIL ROSS
IRS990/Form990PartVIISectionAGrp/PersonNm44GEORGE HENDRICKS
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt440
IRS990/Form990PartVIISectionAGrp/TitleTxt0TEACHER CHAPTER ELEMENTARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PSRP CHAPTER ELEMENTARY SC
IRS990/Form990PartVIISectionAGrp/TitleTxt2PSRP CHAPTER MEMBER-AT-LAR

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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