Civic Intelligence

Tn AFL-CIO Labor Council

990 • Fiscal year 2015 • EIN 62-0561921

Jul 01, 2014 to Jun 30, 2015 • Filed on May 09, 2016

1901 Lindell AveNashville, TN 37203

(615) 269-7111

Siviq Scores

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

Liabilities / Assets

64th percentile

0.03x

Higher debt load relative to assets than 64% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

62nd percentile

0.03x

Higher debt load relative to revenue than 62% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Net Margin

13th percentile

-9.0%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

78th percentile

$98,703

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Asset Growth

15th percentile

-7.9%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

11th percentile

-12%

Faster revenue growth than 11% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$673,160

Down $58,126 (-7.9%) from 2014

Net Assets

Down

$650,748

Down $76,369 (-11%) from 2014

Liabilities

Up

$22,412

Up $18,243 (+438%) from 2014

Revenue

Down

$850,106

Down $115,048 (-12%) from 2014

Expenses

Up

$926,475

Up $54,331 (+6.2%) from 2014

Net Income

Down

-$76,369

Down $169,379 (-182%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $495,385Liabilities 2011: $34,414Net Assets 2011: $460,9712011Assets 2012: $670,055Liabilities 2012: $18,398Net Assets 2012: $651,6572012Assets 2013: $641,928Liabilities 2013: $7,821Net Assets 2013: $634,1072013Assets 2014: $731,286Liabilities 2014: $4,169Net Assets 2014: $727,1172014Assets 2015: $673,160Liabilities 2015: $22,412Net Assets 2015: $650,7482015Assets 2016: $653,671Liabilities 2016: $16,026Net Assets 2016: $637,6452016Assets 2017: $619,927Liabilities 2017: $11,494Net Assets 2017: $608,4332017Assets 2018: $561,112Liabilities 2018: $6,731Net Assets 2018: $554,3812018Assets 2019: $607,058Liabilities 2019: $0Net Assets 2019: $607,0582019Assets 2020: $566,847Liabilities 2020: $0Net Assets 2020: $566,8472020Assets 2021: $645,440Liabilities 2021: $0Net Assets 2021: $645,4402021Assets 2022: $597,534Liabilities 2022: $0Net Assets 2022: $597,5342022Assets 2023: $524,724Liabilities 2023: $0Net Assets 2023: $524,7242023Assets 2024: $510,259Liabilities 2024: $2,265Net Assets 2024: $507,9942024

Highlighted filing

2015

Assets$673,160
Liabilities$22,412
Net Assets$650,748

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,357,601Expenses 2011: $1,569,444Net Income 2011: -$211,8432011Revenue 2012: $1,021,042Expenses 2012: $830,356Net Income 2012: $190,6862012Revenue 2013: $923,449Expenses 2013: $940,999Net Income 2013: -$17,5502013Revenue 2014: $965,154Expenses 2014: $872,144Net Income 2014: $93,0102014Revenue 2015: $850,106Expenses 2015: $926,475Net Income 2015: -$76,3692015Revenue 2016: $941,060Expenses 2016: $935,040Net Income 2016: $6,0202016Revenue 2017: $946,026Expenses 2017: $975,238Net Income 2017: -$29,2122017Revenue 2018: $1,021,984Expenses 2018: $1,076,036Net Income 2018: -$54,0522018Revenue 2019: $1,075,873Expenses 2019: $1,023,196Net Income 2019: $52,6772019Revenue 2020: $1,120,551Expenses 2020: $1,160,762Net Income 2020: -$40,2112020Revenue 2021: $1,144,692Expenses 2021: $1,066,099Net Income 2021: $78,5932021Revenue 2022: $912,688Expenses 2022: $960,594Net Income 2022: -$47,9062022Revenue 2023: $917,708Expenses 2023: $990,518Net Income 2023: -$72,8102023Revenue 2024: $888,926Expenses 2024: $905,656Net Income 2024: -$16,7302024

Highlighted filing

2015

Revenue$850,106
Expenses$926,475
Net Income-$76,369
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 9, 2016
Return Version
2014v6.0
Gross Receipts
$850,106
Mission and Program Overview

Mission

LABOR ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$256,334$261,770▲ $5,436
Cash and Non-Interest-Bearing Accounts$280,812$218,693▼ $62,119
Savings and Temporary Cash Investments$185,050$183,607▼ $1,443
Total Assets$731,286$673,160▼ $58,126
Other Assets Total$9,090$9,090→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,169$22,412▲ $18,243
Total Liabilities$4,169$22,412▲ $18,243
Net Assets / Fund Balance
Unrestricted Net Assets$727,117$650,748▼ $76,369
Total Net Assets Fund Balance$727,117$650,748▼ $76,369
Total Liabilities and Net Assets / Fund Balance$731,286$673,160▼ $58,126

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$215,120$442,903$658,023
Equipment$40,076$303,861$343,937
Other Land Buildings$6,574-$6,574
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary MoorePresidentFT$98,703$98,703
Aj StarlingSecretary/tr-$78,907$78,907

Board Members and Trustees

NameTitle
Tracy Newman1st Vice Pre
Billy Dycus2nd Vice Pre
Ricky Wallace3rd Vice Pre
Debbie Helsley4th VP
Norm JenksExec VP
Adren CrawfordVice Preside
Anthony NicholsonVice Preside
Barry KeyVice Preside
Bennie OvertonVice Preside
Bill BrockVice Preside
Bruce DotsonVice Preside
Christine BookerVice Preside
Donna CumminsVice Preside
Freddie SeaversVice Preside
James MorrowVice Preside
Janice Hooker ChalmersVice Preside
Jim RobertsonVice Preside
Kenny GwynnVice Preside
Kerry HaleVice Preside
Larry PattonVice Preside
Lisa HartmanVice Preside
Mark YoungVice Preside
Paul ShafferVice Preside
Rick ThompsonVice Preside
Robbie CarrollVice Preside
Robert LunsfordVice Preside
Rodney GoodVice Preside
Ron HardisonVice Preside
Steve TrailVice Preside
Tim WrightVice Preside
Vonda McdanielVice Preside
William JonesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,650
Program Service Revenue
$789,034
Investment Income
$116
Other Revenue
$56,306
Change in Net Assets
$-76,369

Audited Revenue Reconciliation

Revenue per Audited Statements
$850,106
Revenue Not Reported on Form 990
$2,162
Total Revenue per Audited Statements
$852,268
Total Revenue per Form 990
$850,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$488,189
Salaries, Compensation, and Employee Benefits$415,846
Grants and Similar Amounts Paid$22,440
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,653--$204,653
Current Officers, Directors, Trustees, and Key Employees$177,610--$177,610
Fees for Services Lobbying$132,185--$132,185
Insurance$91,887--$91,887
Fees for Services Other-$48,324-$48,324
Depreciation Depletion-$34,098-$34,098
Pension Plan Contributions$33,583--$33,583
Occupancy-$26,758-$26,758
Grants to Domestic Orgs$22,440--$22,440
Fees for Services Accounting-$17,800-$17,800
All Other Expenses$6,434$10,951-$17,385
Office Expenses-$16,374-$16,374
Conferences and Meetings$15,844--$15,844
Travel$11,474--$11,474
Information Technology-$10,837-$10,837
Other Expenses$10,035$15,386-$10,035
Interest-$312-$312
Total Functional Expenses$730,226$196,249$0$926,475

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$926,475
Expenses per Audited Statements$916,440
Total Expenses per Audited Statements$916,440
Expenses Not Reported on Financial Statements$10,035
Other Expense Adjustments$10,035
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ApriNashville, TN--$20,000
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$129
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The president reviews and signs the form 990.

Form 990, Page 6, Part VI, Line 15A

Compensation of the organization's top management official is reveiwed and approved by the board

Form 990, Page 6, Part VI, Line 15B

The board reviews and approves compensation of key employees in the organization

Form 990, Page 6, Part VI, Line 19

The governing documents are public information and are available upon request.

Filing and Contact Details

Filer

Filer Name
Tennessee Afl-cio Labor Council
EIN
62-0561921
Phone
6152697111
Address
1901 LINDELL AVE, NASHVILLE, TN 37203

Signing Officer

Name
Billy Dycus
Title
President
Phone
6152697111
Signed
2016-05-09

Organization Details

Principal Officer
Billy Dycus
Formed
1956
Legal Domicile
Tn
Voting Board Members
34
Independent Board Members
32
Employees
8

Preparer

Firm
Price Cpas Pllc
Address
3825 BEDFORD AVE STE 202, NASHVILLE, TN 37215-2507
Preparer
Thomas M Price
Phone
6153850686
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The council has adopted asc topic 740-10, accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurment to be taken in a tax return, including the position that the council continues to qualify to be treated as a tax-exempt entity for both federal and state income tax purposes. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. For the year ended june 30, 2015, the council has no material uncertain tax positions to be accounted for in the financial statements under these rules. The council has exempt organization tax filings open to internal revenue service audit for three years after filing.

Schedule D, Page 4, Part XI, Line 2D

Accrual to cash conversion 2,162

Schedule D, Page 4, Part XII, Line 4B

Accrual to cash conversion-other expenses 10,035

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IRS990/Form990PartVIISectionAGrp/TitleTxt27VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt29VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt30VICE PRESIDE
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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.$0.51$0.00$0.51$0.89$0.91$0.02
2023Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$0.92$0.99$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.00$0.60$0.91$0.96$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.00$0.65$1.14$1.07$0.08
2020Summary only. Only limited summary data is available for this year.$0.57$0.00$0.57$1.12$1.16$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$1.08$1.02$0.05
2018Summary only. Only limited summary data is available for this year.$0.56$0.01$0.55$1.02$1.08$0.05
2017Summary only. Only limited summary data is available for this year.$0.62$0.01$0.61$0.95$0.98$0.03
2016Summary only. Only limited summary data is available for this year.$0.65$0.02$0.64$0.94$0.94$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.65$0.85$0.93$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.97$0.87$0.09
2013Summary only. Only limited summary data is available for this year.$0.64$0.01$0.63$0.92$0.94$0.02
2012Summary only. Only limited summary data is available for this year.$0.67$0.02$0.65$1.02$0.83$0.19
2011Summary only. Only limited summary data is available for this year.$0.50$0.03$0.46$1.36$1.57$0.21