Civic Intelligence

Tn AFL-CIO Labor Council

990 • Fiscal year 2019 • EIN 62-0561921

Jan 01, 2019 to Dec 31, 2019 • Filed on May 19, 2020

1901 Lindell AvenueNashville, TN 37203

(615) 269-7111

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

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

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

21st percentile

0.00x

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

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

44th percentile

4.9%

Higher net margin than 44% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$112,090

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

57th percentile

8.2%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

60th percentile

5.3%

Faster revenue growth than 60% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$607,058

Up $45,946 (+8.2%) from 2018

Net Assets

Up

$607,058

Up $52,677 (+9.5%) from 2018

Liabilities

Down

$0

Down $6,731 (-100%) from 2018

Revenue

Up

$1,075,873

Up $53,889 (+5.3%) from 2018

Expenses

Down

$1,023,196

Down $52,840 (-4.9%) from 2018

Net Income

Up

$52,677

Up $106,729 (+197%) from 2018

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

2019

Assets$607,058
Liabilities$0
Net Assets$607,058

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

2019

Revenue$1,075,873
Expenses$1,023,196
Net Income$52,677
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 19, 2020
Return Version
2019v5.0
Gross Receipts
$1,079,337
Mission and Program Overview

Mission

LABOR ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$258,463$313,649▲ $55,186
Land, Buildings, and Equipment, Net$160,629$150,329▼ $10,300
Savings and Temporary Cash Investments$133,020$134,080▲ $1,060
Total Assets$561,112$607,058▲ $45,946
Other Assets Total$9,000$9,000→ $0
Liabilities
Unsecured Notes Loans Payable$6,731--
Total Liabilities$6,731$0▼ $6,731
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$554,381$607,058▲ $52,677
Total Net Assets Fund Balance$554,381$607,058▲ $52,677
Total Liabilities and Net Assets / Fund Balance$561,112$607,058▲ $45,946

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$118,705$539,914$658,619
Equipment$7,010$68,087$75,097
Other Land Buildings$24,614$8,182$32,796
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Billy DycusPresidentFT$106,691$5,399$112,090
Aj StarlingSecretary/trFT$80,832$30,387$111,219

Board Members and Trustees

NameTitle
Kevin Huddleston1st Vice Pre
Mike Lee2nd Vice Pre
Bill Brock3rd Vice Pre
Lisa Hartman4th Vice Pre
Paul ShafferExecutive VP
Anthony NicholsonVice Preside
Brad RaysonVice Preside
Carla LeslieVice Preside
Corey HesterVice Preside
Debbie SiscoVice Preside
Donna CumminsVice Preside
Eric CoonsVice Preside
Gary WatkinsVice Preside
James MorrowVice Preside
James Shaw SrVice Preside
Jeff FosterVice Preside
Jim RobertsonVice Preside
Johnny OrtonVice Preside
Jusith WebbVice Preside
Keith McfarlandVice Preside
Kurt McabeeVice Preside
Larry PattonVice Preside
Ralph BeardVice Preside
Randy ClarkVice Preside
Rick KueberVice Preside
Robert LunsfordVice Preside
Rodney GoodVice Preside
Ron HardisonVice Preside
Sanchez AnthonyVice Preside
Susie McfarlandVice Preside
Tim StannardVice Preside
Tony EasleyVice Preside
Vonda McdanielVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Gary M ReedMember's Assist413 E PALESTINE AVE, Madison, TN 37115$113,601
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$925,859
Investment Income
$-1,929
Other Revenue
$151,943
Change in Net Assets
$52,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,079,022
Revenue Not Reported on Financial Statements
$-3,149
Revenue Not Reported on Form 990
$208,075
Other Revenue Adjustments
$-3,149
Total Revenue per Audited Statements
$1,287,097
Total Revenue per Form 990
$1,075,873
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$533,030
Other Expenses$486,916
Grants and Similar Amounts Paid$3,250
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$189,812$33,497-$223,309
Other Salaries and Wages$153,121$27,021-$180,142
Fees for Services Other$114,100$5,205-$119,305
Other Employee Benefits$75,587$13,339-$88,926
Fees for Services Lobbying$69,258--$69,258
Conferences and Meetings$48,498--$48,498
Advertising$37,250--$37,250
Depreciation Depletion$608$32,450-$33,058
Office Expenses$14,276$17,312-$31,588
Payroll Taxes$24,651$4,350-$29,001
Travel$18,106$2,103-$20,209
Occupancy-$17,381-$17,381
Information Technology$12,906$2,278-$15,184
Fees for Services Accounting-$12,000-$12,000
Pension Plan Contributions$9,904$1,748-$11,652
All Other Expenses$180$9,260-$9,440
Other Expenses$14,958$9,227-$9,227
Insurance$344$8,545-$8,889
Grants to Domestic Orgs$3,250--$3,250
Interest-$298-$298
Total Functional Expenses$788,309$234,887$0$1,023,196

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,096,950
Expenses per Audited Statements$1,023,196
Total Expenses per Form 990$1,023,196
Expenses Not Reported on Form 990$73,754
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$3,725
Total Exempt Function Spending$3,725

Section 527 Organizations

OrganizationLocationAmount
-Memphis, TN$1,000
-Nashville, TN$1,000
-Bartlett, TN$1,000
-Cordova, TN$500
-Columbia, TN$225
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
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 for the organization's top management official is reviewed and approved by the board of directors.

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

The board of directors 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
Tn Afl-cio Labor Council
EIN
62-0561921
Phone
6152697111
Address
1901 LINDELL AVENUE, NASHVILLE, TN 37203

Signing Officer

Name
Billy Dycus
Title
President
Phone
6152697111
Signed
2020-05-19

Organization Details

Principal Officer
Billy Dycus
Formed
1956
Legal Domicile
Tn
Voting Board Members
35
Independent Board Members
33
Employees
6

Preparer

Firm
Edmondson Betzler & Dame Pllc
Address
110 WINNERS CIRCLE N STE 102, BRENTWOOD, TN 37027-5272
Preparer
Stephen Byrd
Phone
6159163100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Counseling 114,100 0 0 mgmt. Advisory 0 5,205 0 total 114,100 5,205 0

Financial Statement Notes

Schedule D, Page 3, Part X

The council is exempt from federal income tax pursuant to section 501(c)(5) of the internal revenue code. However, income from certain activities not directly related to the council's tax-exempt purpose is subject to taxation as unrelated business income. The council has adopted asc topic 740-10, accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected 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 december 31, 2019, the council has no material uncertain tax positions to be accounted for in the financial statements under these rules. The council's form 990, return of organization exempt from income tax, are subject to examination by the irs generally, for three years after they are filed.

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

Accrual to cash conversion - grant receivable 208,075

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

Accrual to cash conversion - receivables -3,149

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

Accrual to cash conversion - accrued expenses 73,754

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IRS990/Form990PartVIISectionAGrp/TitleTxt18VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt21VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt27VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt31VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt32VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt33VICE PRESIDE
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Document Assets

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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
2019Detailed filing. Detailed filing data is available for this year.$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