Civic Intelligence

Okeechobee County Education Association Local Union No 1604

990 • Fiscal year 2014 • EIN 59-6209748

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 08, 2015

201 NW Park Street Suite 201Okeechobee, FL 34972

(863) 467-1564

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.00x

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

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

25th percentile

-6.3%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

58th percentile

$3,139

Higher top officer pay than 58% of similar nonprofits.

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

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

10th percentile

-24%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

10th percentile

-22%

Faster revenue growth than 10% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$29,969

Down $9,376 (-24%) from 2013

Net Assets

Down

$29,969

Down $8,997 (-23%) from 2013

Liabilities

Down

$0

Down $379 (-100%) from 2013

Revenue

Down

$142,801

Down $39,377 (-22%) from 2013

Expenses

Down

$151,798

Down $17,481 (-10%) from 2013

Net Income

Down

-$8,997

Down $21,896 (-170%) from 2013

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $36,478Liabilities 2011: $0Net Assets 2011: $36,4782011Assets 2012: $26,067Liabilities 2012: $0Net Assets 2012: $26,0672012Assets 2013: $39,345Liabilities 2013: $379Net Assets 2013: $38,9662013Assets 2014: $29,969Liabilities 2014: $0Net Assets 2014: $29,9692014Assets 2015: $42,980Liabilities 2015: $0Net Assets 2015: $42,9802015Assets 2016: $52,479Liabilities 2016: $0Net Assets 2016: $52,4792016Assets 2017: $45,881Liabilities 2017: $0Net Assets 2017: $45,8812017Assets 2018: $44,815Liabilities 2018: $0Net Assets 2018: $44,8152018Assets 2019: $47,107Liabilities 2019: $0Net Assets 2019: $47,1072019Assets 2020: $61,823Liabilities 2020: $0Net Assets 2020: $61,8232020Assets 2021: $66,842Liabilities 2021: $0Net Assets 2021: $66,8422021Assets 2022: $75,209Liabilities 2022: $0Net Assets 2022: $75,2092022Assets 2023: $51,831Liabilities 2023: $0Net Assets 2023: $51,8312023Assets 2024: $52,763Liabilities 2024: $151Net Assets 2024: $52,6122024

Highlighted filing

2014

Assets$29,969
Liabilities$0
Net Assets$29,969

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $211,774Expenses 2011: $186,692Net Income 2011: $25,0822011Revenue 2012: $167,750Expenses 2012: $178,161Net Income 2012: -$10,4112012Revenue 2013: $182,178Expenses 2013: $169,279Net Income 2013: $12,8992013Revenue 2014: $142,801Expenses 2014: $151,798Net Income 2014: -$8,9972014Revenue 2015: $151,908Expenses 2015: $138,897Net Income 2015: $13,0112015Revenue 2016: $172,835Expenses 2016: $163,336Net Income 2016: $9,4992016Revenue 2017: $169,560Expenses 2017: $176,158Net Income 2017: -$6,5982017Revenue 2018: $208,930Expenses 2018: $209,996Net Income 2018: -$1,0662018Revenue 2019: $203,722Expenses 2019: $201,430Net Income 2019: $2,2922019Revenue 2020: $209,080Expenses 2020: $194,364Net Income 2020: $14,7162020Revenue 2021: $212,461Expenses 2021: $207,442Net Income 2021: $5,0192021Revenue 2022: $220,997Expenses 2022: $212,630Net Income 2022: $8,3672022Revenue 2023: $143,366Expenses 2023: $166,744Net Income 2023: -$23,3782023Revenue 2024: $33,060Expenses 2024: $32,279Net Income 2024: $7812024

Highlighted filing

2014

Revenue$142,801
Expenses$151,798
Net Income-$8,997
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 8, 2015
Return Version
2014v5.0
Gross Receipts
$142,801
Mission and Program Overview

Mission

The purpose of this organization shall be to bring teachers and education support personnel into relations of mutual assistance and cooperation. To obtain for teachers and education support personnel the rights to which they are entitiled. To raise standards by securing the conditions essential to the best professional service provided by teachers and education support personnel. And to promote the welfare of children by providing progressively better educational opportunities for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$25,484$29,848▲ $4,364
Prepaid Expenses and Deferred Charges-$115-
Land, Buildings, and Equipment, Net$54--
Cash and Non-Interest-Bearing Accounts$13,807$6▼ $13,801
Total Assets$39,345$29,969▼ $9,376
Liabilities
Other Liabilities$379--
Total Liabilities$379$0▼ $379
Net Assets / Fund Balance
Unrestricted Net Assets$38,966$29,969▼ $8,997
Total Net Assets Fund Balance$38,966$29,969▼ $8,997
Total Liabilities and Net Assets / Fund Balance$39,345$29,969▼ $9,376

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$1,870$1,870
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa HarwasPresidentPT$3,139$3,139
Amorita LeonardSecretaryPT$2,109$2,109
Heather JohnsonVice PresidePT$1,699$1,699
Jeri RaulersonTreasurerPT$1,699$1,699
Revenue and Support

Revenue Composition

Contributions and Grants
$931
Program Service Revenue
$140,658
Investment Income
$1,212
Other Revenue
$0
All Other Contributions
$868
Change in Net Assets
$-8,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,866
Salaries, Compensation, and Employee Benefits$12,932
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,693$1,188-$11,881
Occupancy$8,224$914-$9,138
Conferences and Meetings$3,772--$3,772
Office Expenses$1,400$157-$1,557
Payroll Taxes$946$105-$1,051
Fees for Services Accounting$832$93-$925
Insurance$597$66-$663
Fees for Services Legal$250--$250
Depreciation Depletion$54--$54
Other Expenses$42--$42
All Other Expenses$15--$15
Total Functional Expenses$149,275$2,523$0$151,798
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
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 1A

The function of the executive council shall be: section 1: the executive council of this organization shall consist of the following: a) all elected officers b) building representatives section 2: the executive council shall administer the policies of this organization as set by the membership at regular meetings. It shall have the power to act for the good of the organization in emergency situations where the policy cannot be set by the membership. Section 3: the chairman of the executive council shall be the president of the organization. Section 4: the executive council shall meet at least once a month, except in july. Section 5: the executive council shall report its activities at each general membership meeting. Section 6: if the executive council is deadlocked on any decision, the matter must be presented to the next general membership meeting for resolution. Section 7: a quorum shall consist of one more than half of the regular executive council members.

Form 990, Page 6, Part VI, Line 6

The rules for membership in this organization shall be: section 1: currently employed certified school personnel, including all teachers,librarians, and counselors as defined in an appropriate bargaining unit, are eligible for membership in this organization. Section 2: currently employed noncertified school personnel, including all eligible education support personnel as defined in an appropriate bargaining unit, are eligible for membership in this organization. Section 3: all members of this organization are guaranteed full membership rights, benefits, and privileges, including the right to vote and the right to hold office upon receipt of the first month's dues. Section 4: supervisory personnel with the rank of assistant principal or above shall not obtain membership. Members who are promoted to a position with the rank of assistant principal or above are automatically removed from membership on the effective date of the promotion. Section 5: school personnel in public or private institutions outside the jurisdiction of this organization may be admitted to membership until such time as an organization is chartered in their jurisdiction. Section 6: no discrimination shall ever be shown toward individual members or applicants for membership because of age, race, creed, sex, sexual orientation, social, political or economic status, or national origin. Section 7: a member may be expelled for acts detrimental to the organization upon presentation of written charges signed by at least one- fourth of the total membership and approved by at least three-fourths of the executive council. The member shall have the right to appeal the decision to the membership at the following membership meeting and shall be reinstated with full rights if a majority of the members present vote to reinstate. Section 8: any member who fails to pay dues upon their expiration, plus a 30-day grace period, shall be dropped from the rolls and his/her name removed from the records at the national and state offices. The member may be reinstated upon submitting a new application section 9: all members may attend any executive council meeting as a non- voting observer. Section 10: for evaluation purposes, a member must join on or before the first day of the second semester of the school year and any year thereafter.

Form 990, Page 6, Part VI, Line 7B

All members of this organization are guaranteed full membership rights, benefits, and privileges, including the right to vote and the right to hold office upon receipt of the first month's dues. If the executive council is deadlocked on any decision, the matter must be presented to the next general membership meeting for resolution.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Availability of constitution the constitution shall be made available as follows: section 1: three copies of this constitution and all future amendments shall be submitted to the national office of the american federation of teachers and to the state office of the florida education association. Section 2: copies shall be made available to the other affiliated organizations upon request. Section 3: copies shall be made available to all members of this organization. Section 4: copies shall be made available to perc and other public agencies as required.

Filing and Contact Details

Filer

Filer Name
Okeechobee County Education
EIN
59-6209748
Phone
8634671564
Address
201 NW PARK STREET SUITE 201, OKEECHOBEE, FL 34972

Signing Officer

Name
Lisa Harwas
Title
President
Phone
8634671564
Signed
2015-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Harwas
Formed
1965
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
6

Preparer

Firm
CPA Tax Solutions Pllc
Address
500 NW 6TH ST, OKEECHOBEE, FL 34972-2521
Preparer
Paula M Younger
Phone
8633571099
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of this organization shall be to bring teachers and education support personnel into relations of mutual assistance and cooperation. To obtain for teachers and education support personnel the rights to which they are entitiled. To raise standards by securing the conditions essential to the best professional service provided by teachers and education support personnel. And to promote the welfare of children by providing progressively better educational opportunities for all.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THIS ORGANIZATION SHALL BE TO BRING TEACHERS AND EDUCATION SUPPORT PERSONNEL INTO RELATIONS OF MUTUAL ASSISTANCE AND COOPERATION. TO OBTAIN FOR TEACHERS AND EDUCATION SUPPORT PERSONNEL THE RIGHTS TO WHICH THEY ARE ENTITILED. TO RAISE STANDARDS BY SECURING THE CONDITIONS ESSENTIAL TO THE BEST PROFESSIONAL SERVICE PROVIDED BY TEACHERS AND EDUCATION SUPPORT PERSONNEL. AND TO PROMOTE THE WELFARE OF CHILDREN BY PROVIDING PROGRESSIVELY BETTER EDUCATIONAL OPPORTUNITIES FOR ALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUNCTION OF THE EXECUTIVE COUNCIL SHALL BE: SECTION 1: THE EXECUTIVE COUNCIL OF THIS ORGANIZATION SHALL CONSIST OF THE FOLLOWING: A) ALL ELECTED OFFICERS B) BUILDING REPRESENTATIVES SECTION 2: THE EXECUTIVE COUNCIL SHALL ADMINISTER THE POLICIES OF THIS ORGANIZATION AS SET BY THE MEMBERSHIP AT REGULAR MEETINGS. IT SHALL HAVE THE POWER TO ACT FOR THE GOOD OF THE ORGANIZATION IN EMERGENCY SITUATIONS WHERE THE POLICY CANNOT BE SET BY THE MEMBERSHIP. SECTION 3: THE CHAIRMAN OF THE EXECUTIVE COUNCIL SHALL BE THE PRESIDENT OF THE ORGANIZATION. SECTION 4: THE EXECUTIVE COUNCIL SHALL MEET AT LEAST ONCE A MONTH, EXCEPT IN JULY. SECTION 5: THE EXECUTIVE COUNCIL SHALL REPORT ITS ACTIVITIES AT EACH GENERAL MEMBERSHIP MEETING. SECTION 6: IF THE EXECUTIVE COUNCIL IS DEADLOCKED ON ANY DECISION, THE MATTER MUST BE PRESENTED TO THE NEXT GENERAL MEMBERSHIP MEETING FOR RESOLUTION. SECTION 7: A QUORUM SHALL CONSIST OF ONE MORE THAN HALF OF THE REGULAR EXECUTIVE COUNCIL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RULES FOR MEMBERSHIP IN THIS ORGANIZATION SHALL BE: SECTION 1: CURRENTLY EMPLOYED CERTIFIED SCHOOL PERSONNEL, INCLUDING ALL TEACHERS,LIBRARIANS, AND COUNSELORS AS DEFINED IN AN APPROPRIATE BARGAINING UNIT, ARE ELIGIBLE FOR MEMBERSHIP IN THIS ORGANIZATION. SECTION 2: CURRENTLY EMPLOYED NONCERTIFIED SCHOOL PERSONNEL, INCLUDING ALL ELIGIBLE EDUCATION SUPPORT PERSONNEL AS DEFINED IN AN APPROPRIATE BARGAINING UNIT, ARE ELIGIBLE FOR MEMBERSHIP IN THIS ORGANIZATION. SECTION 3: ALL MEMBERS OF THIS ORGANIZATION ARE GUARANTEED FULL MEMBERSHIP RIGHTS, BENEFITS, AND PRIVILEGES, INCLUDING THE RIGHT TO VOTE AND THE RIGHT TO HOLD OFFICE UPON RECEIPT OF THE FIRST MONTH'S DUES. SECTION 4: SUPERVISORY PERSONNEL WITH THE RANK OF ASSISTANT PRINCIPAL OR ABOVE SHALL NOT OBTAIN MEMBERSHIP. MEMBERS WHO ARE PROMOTED TO A POSITION WITH THE RANK OF ASSISTANT PRINCIPAL OR ABOVE ARE AUTOMATICALLY REMOVED FROM MEMBERSHIP ON THE EFFECTIVE DATE OF THE PROMOTION. SECTION 5: SCHOOL PERSONNEL IN PUBLIC OR PRIVATE INSTITUTIONS OUTSIDE THE JURISDICTION OF THIS ORGANIZATION MAY BE ADMITTED TO MEMBERSHIP UNTIL SUCH TIME AS AN ORGANIZATION IS CHARTERED IN THEIR JURISDICTION. SECTION 6: NO DISCRIMINATION SHALL EVER BE SHOWN TOWARD INDIVIDUAL MEMBERS OR APPLICANTS FOR MEMBERSHIP BECAUSE OF AGE, RACE, CREED, SEX, SEXUAL ORIENTATION, SOCIAL, POLITICAL OR ECONOMIC STATUS, OR NATIONAL ORIGIN. SECTION 7: A MEMBER MAY BE EXPELLED FOR ACTS DETRIMENTAL TO THE ORGANIZATION UPON PRESENTATION OF WRITTEN CHARGES SIGNED BY AT LEAST ONE- FOURTH OF THE TOTAL MEMBERSHIP AND APPROVED BY AT LEAST THREE-FOURTHS OF THE EXECUTIVE COUNCIL. THE MEMBER SHALL HAVE THE RIGHT TO APPEAL THE DECISION TO THE MEMBERSHIP AT THE FOLLOWING MEMBERSHIP MEETING AND SHALL BE REINSTATED WITH FULL RIGHTS IF A MAJORITY OF THE MEMBERS PRESENT VOTE TO REINSTATE. SECTION 8: ANY MEMBER WHO FAILS TO PAY DUES UPON THEIR EXPIRATION, PLUS A 30-DAY GRACE PERIOD, SHALL BE DROPPED FROM THE ROLLS AND HIS/HER NAME REMOVED FROM THE RECORDS AT THE NATIONAL AND STATE OFFICES. THE MEMBER MAY BE REINSTATED UPON SUBMITTING A NEW APPLICATION SECTION 9: ALL MEMBERS MAY ATTEND ANY EXECUTIVE COUNCIL MEETING AS A NON- VOTING OBSERVER. SECTION 10: FOR EVALUATION PURPOSES, A MEMBER MUST JOIN ON OR BEFORE THE FIRST DAY OF THE SECOND SEMESTER OF THE SCHOOL YEAR AND ANY YEAR THEREAFTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS OF THIS ORGANIZATION ARE GUARANTEED FULL MEMBERSHIP RIGHTS, BENEFITS, AND PRIVILEGES, INCLUDING THE RIGHT TO VOTE AND THE RIGHT TO HOLD OFFICE UPON RECEIPT OF THE FIRST MONTH'S DUES. IF THE EXECUTIVE COUNCIL IS DEADLOCKED ON ANY DECISION, THE MATTER MUST BE PRESENTED TO THE NEXT GENERAL MEMBERSHIP MEETING FOR RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABILITY OF CONSTITUTION THE CONSTITUTION SHALL BE MADE AVAILABLE AS FOLLOWS: SECTION 1: THREE COPIES OF THIS CONSTITUTION AND ALL FUTURE AMENDMENTS SHALL BE SUBMITTED TO THE NATIONAL OFFICE OF THE AMERICAN FEDERATION OF TEACHERS AND TO THE STATE OFFICE OF THE FLORIDA EDUCATION ASSOCIATION. SECTION 2: COPIES SHALL BE MADE AVAILABLE TO THE OTHER AFFILIATED ORGANIZATIONS UPON REQUEST. SECTION 3: COPIES SHALL BE MADE AVAILABLE TO ALL MEMBERS OF THIS ORGANIZATION. SECTION 4: COPIES SHALL BE MADE AVAILABLE TO PERC AND OTHER PUBLIC AGENCIES AS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/PersonNm0LISA HARWAS
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CPA TAX SOLUTIONS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 NW 6TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OKEECHOBEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
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ReturnHeader/PreparerPersonGrp/PhoneNum08633571099
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAULA M YOUNGER
ReturnHeader/ReturnTs02015-07-28T09:16:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.33$0.32$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.43$1.67$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$2.21$2.13$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$2.12$2.07$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$2.09$1.94$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$2.04$2.01$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$2.09$2.10$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$1.70$1.76$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.73$1.63$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.52$1.39$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$1.43$1.52$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$1.82$1.69$0.13
2012Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$1.68$1.78$0.10
2011Summary only. Only limited summary data is available for this year.$0.36$0.00$0.36$2.12$1.87$0.25