Civic Intelligence

Southern System Division

EIN 56-6003325 • 501(c)5 • Novi, MI

Profile

To negotiate collective bargaining agreements and process claims and grievances arising from the agreements.

41475 Gardenbrook RdNovi, MI 48375

www.southernsystemdiv.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

89th percentile

35%

Higher net margin than 89% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$46,776

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 81.3% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

2nd percentile

-93%

Faster revenue growth than 2% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$0

Down $598,681 (-100%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$0

Down $598,681 (-100%) from 2022

Revenue

Down

$57,556

Down $773,153 (-93%) from 2022

Expenses

Down

$37,535

Down $821,298 (-96%) from 2022

Net Income

Up

$20,021

Up $48,145 (+171%) from 2022

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $625,357Liabilities 2011: $0Net Assets 2011: $625,3572011Assets 2012: $620,355Liabilities 2012: $0Net Assets 2012: $620,3552012Assets 2013: $635,568Liabilities 2013: $0Net Assets 2013: $635,5682013Assets 2014: $695,657Liabilities 2014: $0Net Assets 2014: $695,6572014Assets 2015: $719,410Liabilities 2015: $0Net Assets 2015: $719,4102015Assets 2016: $636,068Liabilities 2016: $0Net Assets 2016: $636,0682016Assets 2017: $637,416Liabilities 2017: $0Net Assets 2017: $637,4162017Assets 2018: $640,238Liabilities 2018: $0Net Assets 2018: $640,2382018Assets 2019: $649,591Liabilities 2019: $0Net Assets 2019: $649,5912019Assets 2020: $686,019Liabilities 2020: $0Net Assets 2020: $686,0192020Assets 2021: $672,607Liabilities 2021: $0Net Assets 2021: $672,6072021Assets 2022: $598,681Liabilities 2022: $0Net Assets 2022: $598,6812022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $800,888Expenses 2011: $810,125Net Income 2011: -$9,2372011Revenue 2012: $884,539Expenses 2012: $876,200Net Income 2012: $8,3392012Revenue 2013: $909,475Expenses 2013: $892,081Net Income 2013: $17,3942013Revenue 2014: $926,204Expenses 2014: $865,017Net Income 2014: $61,1872014Revenue 2015: $22,132Expenses 2015: $858,258Net Income 2015: -$836,1262015Revenue 2016: $891,091Expenses 2016: $973,085Net Income 2016: -$81,9942016Revenue 2017: $916,882Expenses 2017: $905,512Net Income 2017: $11,3702017Revenue 2018: $874,063Expenses 2018: $857,328Net Income 2018: $16,7352018Revenue 2019: $870,653Expenses 2019: $858,083Net Income 2019: $12,5702019Revenue 2020: $966,415Expenses 2020: $929,190Net Income 2020: $37,2252020Revenue 2021: $852,617Expenses 2021: $866,029Net Income 2021: -$13,4122021Revenue 2022: $830,709Expenses 2022: $858,833Net Income 2022: -$28,1242022Revenue 2023: $57,556Expenses 2023: $37,535Net Income 2023: $20,0212023

Highlighted filing

2023

Revenue$57,556
Expenses$37,535
Net Income$20,021

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.58$0.38$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.99$0.00$5.99$8.31$8.59$0.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.73$0.00$6.73$8.53$8.66$0.13
2020Summary only. Only limited summary data is available for this year.$6.86$0.00$6.86$9.66$9.29$0.37
2019Summary only. Only limited summary data is available for this year.$6.50$0.00$6.50$8.71$8.58$0.13
2018Summary only. Only limited summary data is available for this year.$6.40$0.00$6.40$8.74$8.57$0.17
2017Summary only. Only limited summary data is available for this year.$6.37$0.00$6.37$9.17$9.06$0.11
2016Summary only. Only limited summary data is available for this year.$6.36$0.00$6.36$8.91$9.73$0.82
2015Summary only. Only limited summary data is available for this year.$7.19$0.00$7.19$0.22$8.58$8.36
2014Summary only. Only limited summary data is available for this year.$6.96$0.00$6.96$9.26$8.65$0.61
2013Summary only. Only limited summary data is available for this year.$6.36$0.00$6.36$9.09$8.92$0.17
2012Summary only. Only limited summary data is available for this year.$6.20$0.00$6.20$8.85$8.76$0.08
2011Summary only. Only limited summary data is available for this year.$6.25$0.00$6.25$8.01$8.10$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Aug 21, 2023
Return Version
2022v5.0
Gross Receipts
$313,489
Mission and Program Overview

Mission

To negotiate collective bargaining agreements and process claims and grievances arising from the agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$598,681--
Investments in Publicly Traded Securities$382,989--
Land, Buildings, and Equipment, Net$121,717--
Accounts Receivable$84,935--
Cash and Non-Interest-Bearing Accounts$8,716--
Savings and Temporary Cash Investments$324--
Total Assets$598,681$0▼ $598,681
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$598,681$0▼ $598,681
Total Liabilities and Net Assets / Fund Balance$598,681$0▼ $598,681
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Marcus HoodGeneral Chairman$40,847$5,929$46,776
Patrick BarnesGeneral Chairman$25,867$5,929$31,796
Anthony IngramExecutive Committee$990-$990
Ricky ColemanExecutive Committee$309-$309
Steven Miller JrExecutive Committee$309-$309
Thomas FowlerExecutive Committee$309-$309
David KempExecutive Committee$206-$206
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$761
Investment Income
$56,795
Other Revenue
$0
Change in Net Assets
$20,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$21,420
Other Expenses$16,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits-$21,420-$21,420
Occupancy-$6,608-$6,608
Office Expenses-$4,942-$4,942
Travel-$2,416-$2,416
Fees for Service Investment Mgmnt Fees-$1,169-$1,169
Other Expenses-$255-$255
Fees for Services Legal-$205-$205
Information Technology-$126-$126
Insurance-$25-$25
Total Functional Expenses$0$37,535$0$37,535
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Anyone who has applied for and been accepted for membership is a regular member.

Form 990 governing body review Part VI line 11

Form 990 is presented annually for review to the southern system division executive board and every four years to the southern system division joint protective board.

Governing documents etc available to public Part VI line 19

Documents are available for review upon request.

Part VI response or note to any other line in Part VI

Line 13: this organizations whistleblower policy previously governed by the independent review board under consent decree, was replaced by the final order. Under the terms of the final order, the independent review board was replaced by two independent disciplinary officers, the independent investigations officer and the independent review officer. The final order provides for continued jurisdiction over its enforcement.

Filing and Contact Details

Filer

Filer Name
Southern System Division
EIN
56-6003325
Address
41475 GARDENBROOK RD, Novi, MI 48375

Signing Officer

Name
Dale E Bogart Jr
Title
National Div Se
Phone
2486622654
Signed
2023-08-21

Organization Details

Principal Officer
Dale E Bogart Jr
Formed
1912
Legal Domicile
Tn
Voting Board Members
0
Independent Board Members
0
Employees
0
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Fixed assets were reduced by the book value of equipment discarded for which no value was received as follows: (3) four drawer file cabinets - $172; (3) two drawer file cabinets - $140; (5) file cabinets - $200; file cabinet - $118; 4 pc desk unit - $601; (2) hon 4 drawer vertical file cabinets - $530; hon380 filing cabinet - $284; bush corner hutch - $530; (2) staples 4 drawer filing cabinets - $459; (1) multifunctional environment meter - $348; avaya phone system, (3) desk phones & (4) wireless headsets - $5,801; dell inspiron desktop computer system - $1,169; bush office pro cherry desk set - $819; total discards = $11,171.fixed assets-office equipment,valued at $3,548 and fixed assets-automobile valued at $25,000 wre transferred to american rail system federation. Total =$28,548. Cash funds and investments totaling $496,985 were transferred to american rail system federation per the single system joint protective board vote which resulted in the termination of southern system division.fixed assets were reduced by a building, with a book value of $81,998 and sold for $176,530 that was transferred to american rail system federation.

Part V response or note to any other line in Part V

LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER 38-6004309.

General explanation attachment

Page 1 - line k: unincorporated association.

Raw XML Appendix373 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANYONE WHO HAS APPLIED FOR AND BEEN ACCEPTED FOR MEMBERSHIP IS A REGULAR MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PRESENTED ANNUALLY FOR REVIEW TO THE SOUTHERN SYSTEM DIVISION EXECUTIVE BOARD AND EVERY FOUR YEARS TO THE SOUTHERN SYSTEM DIVISION JOINT PROTECTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FIXED ASSETS WERE REDUCED BY THE BOOK VALUE OF EQUIPMENT DISCARDED FOR WHICH NO VALUE WAS RECEIVED AS FOLLOWS: (3) FOUR DRAWER FILE CABINETS - $172; (3) TWO DRAWER FILE CABINETS - $140; (5) FILE CABINETS - $200; FILE CABINET - $118; 4 PC DESK UNIT - $601; (2) HON 4 DRAWER VERTICAL FILE CABINETS - $530; HON380 FILING CABINET - $284; BUSH CORNER HUTCH - $530; (2) STAPLES 4 DRAWER FILING CABINETS - $459; (1) MULTIFUNCTIONAL ENVIRONMENT METER - $348; AVAYA PHONE SYSTEM, (3) DESK PHONES & (4) WIRELESS HEADSETS - $5,801; DELL INSPIRON DESKTOP COMPUTER SYSTEM - $1,169; BUSH OFFICE PRO CHERRY DESK SET - $819; TOTAL DISCARDS = $11,171.FIXED ASSETS-OFFICE EQUIPMENT,VALUED AT $3,548 AND FIXED ASSETS-AUTOMOBILE VALUED AT $25,000 WRE TRANSFERRED TO AMERICAN RAIL SYSTEM FEDERATION. TOTAL =$28,548. CASH FUNDS AND INVESTMENTS TOTALING $496,985 WERE TRANSFERRED TO AMERICAN RAIL SYSTEM FEDERATION PER THE SINGLE SYSTEM JOINT PROTECTIVE BOARD VOTE WHICH RESULTED IN THE TERMINATION OF SOUTHERN SYSTEM DIVISION.FIXED ASSETS WERE REDUCED BY A BUILDING, WITH A BOOK VALUE OF $81,998 AND SOLD FOR $176,530 THAT WAS TRANSFERRED TO AMERICAN RAIL SYSTEM FEDERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER 38-6004309.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LINE 13: THIS ORGANIZATIONS WHISTLEBLOWER POLICY PREVIOUSLY GOVERNED BY THE INDEPENDENT REVIEW BOARD UNDER CONSENT DECREE, WAS REPLACED BY THE FINAL ORDER. UNDER THE TERMS OF THE FINAL ORDER, THE INDEPENDENT REVIEW BOARD WAS REPLACED BY TWO INDEPENDENT DISCIPLINARY OFFICERS, THE INDEPENDENT INVESTIGATIONS OFFICER AND THE INDEPENDENT REVIEW OFFICER. THE FINAL ORDER PROVIDES FOR CONTINUED JURISDICTION OVER ITS ENFORCEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PAGE 1 - LINE K: UNINCORPORATED ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part V response or note to any other line in Part V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI response or note to any other line in Part VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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