Civic Intelligence

Tn AFL-CIO Labor Council

990 • Fiscal year 2021 • EIN 62-0561921

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 30, 2022

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

23rd percentile

0.00x

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

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

23rd percentile

0.00x

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

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

40th percentile

6.9%

Higher net margin than 40% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

58th percentile

$119,289

Higher top officer pay than 58% of similar nonprofits.

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

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

68th percentile

14%

Faster asset growth than 68% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

48th percentile

2.2%

Faster revenue growth than 48% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$645,440

Up $78,593 (+14%) from 2020

Net Assets

Up

$645,440

Up $78,593 (+14%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$1,144,692

Up $24,141 (+2.2%) from 2020

Expenses

Down

$1,066,099

Down $94,663 (-8.2%) from 2020

Net Income

Up

$78,593

Up $118,804 (+295%) from 2020

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

2021

Assets$645,440
Liabilities$0
Net Assets$645,440

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

2021

Revenue$1,144,692
Expenses$1,066,099
Net Income$78,593
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 30, 2022
Return Version
2021v4.0
Gross Receipts
$1,144,692
Mission and Program Overview

Mission

LABOR ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$287,132$377,011▲ $89,879
Savings and Temporary Cash Investments$134,080$134,080→ $0
Land, Buildings, and Equipment, Net$136,635$125,349▼ $11,286
Total Assets$566,847$645,440▲ $78,593
Other Assets Total$9,000$9,000→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$566,847$645,440▲ $78,593
Total Net Assets Fund Balance$566,847$645,440▲ $78,593
Total Liabilities and Net Assets / Fund Balance$566,847$645,440▲ $78,593

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$104,694$553,925$658,619
Equipment$20,655$94,051$114,706
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aj StarlingSecretary/trFT$81,037$38,252$119,289
Billy DycusPresident-$106,922$5,518$112,440

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
Anthony SanchezVice Preside
Brad RaysonVice Preside
Brian LohslVice Preside
Carla LeslieVice Preside
Cathy BusbeeVice Preside
Corey HesterVice Preside
Donna CumminsVice Preside
Eric CoonsVice Preside
Gary WatkinsVice Preside
James MorrowVice Preside
Jeff FosterVice Preside
Jim RobertsonVice Preside
Johnny OrtonVice Preside
Judith WebbVice Preside
Keith McfarlandVice Preside
Kermit MooreVice Preside
Kurt McabeeVice Preside
Larry PattonVice Preside
Ralph BeardVice Preside
Randall PayneVice Preside
Randy ClarkVice Preside
Ray MehaffeyVice Preside
Ricky KingVice Preside
Robert LunsfordVice Preside
Rodney GoodVice Preside
Ron HardisonVice Preside
Tony EasleyVice Preside
Vonda McdanielVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Gary M ReedMember's Assist413 E PALESTINE AVE, Madison, TN 37115$100,079
Revenue and Support

Revenue Composition

Contributions and Grants
$185,308
Program Service Revenue
$897,781
Investment Income
$414
Other Revenue
$61,189
All Other Contributions
$185,308
Change in Net Assets
$78,593

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,122,035
Revenue Not Reported on Financial Statements
$22,657
Revenue Not Reported on Form 990
$-156,058
Other Revenue Adjustments
$22,657
Total Revenue per Audited Statements
$965,977
Total Revenue per Form 990
$1,144,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$632,293
Other Expenses$386,234
Grants and Similar Amounts Paid$47,572
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$206,203$51,551-$257,754
Current Officers, Directors, Trustees, and Key Employees$185,293$46,346-$231,639
Fees for Services Other$145,260$5,860-$151,120
Other Employee Benefits$59,332$14,757-$74,089
Conferences and Meetings$34,606$5,941-$40,547
Payroll Taxes$32,026$8,006-$40,032
Grants to Domestic Orgs$35,000--$35,000
Office Expenses$4,179$27,839-$32,018
Pension Plan Contributions$23,023$5,756-$28,779
Occupancy-$20,084-$20,084
Information Technology$16,818$2,898-$19,716
Fees for Services Lobbying$19,056--$19,056
Depreciation Depletion$970$13,462-$14,432
Travel$11,780$1,268-$13,048
Fees for Services Accounting-$12,675-$12,675
Grants to Domestic Individuals$12,572--$12,572
Other Expenses$15,946$8,351-$8,351
Insurance$344$6,707-$7,051
All Other Expenses$371$993-$1,364
Total Functional Expenses$803,279$262,820$0$1,066,099

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,066,153
Expenses per Audited Statements$1,066,099
Total Expenses per Form 990$1,066,099
Expenses Not Reported on Form 990$54
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
TENNESSEE WORKER'S ALLIANCENashville, TN--$30,000
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$12,500
Total Exempt Function Spending$12,500

Section 527 Organizations

OrganizationLocationAmount
-Nashville, TN$5,000
-Lebanon, TN$2,500
-Nashville, TN$1,000
-Nashville, TN$1,000
-Nashville, TN$1,000
-Nashville, TN$1,000
-Nashville, TN$1,000
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
2022-04-30

Organization Details

Principal Officer
Billy Dycus
Formed
1956
Legal Domicile
Tn
Voting Board Members
36
Independent Board Members
34
Employees
8

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 145,260 0 0 mgmt. Advisory 0 5,860 0 total 145,260 5,860 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 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, 2021, 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 there years after they are filed.

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

Accrual to cash conversion - grant receivable -156,058

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

Accrual to cash conversion - receivables 22,657

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

Accrual to cash conversion - accrued expenses 54

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IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt19VICE PRESIDE
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
IRS990/Form990PartVIISectionAGrp/TitleTxt29VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt30VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt31VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt32VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt33EXECUTIVE VP
IRS990/Form990PartVIISectionAGrp/TitleTxt34VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt35VICE 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
2021Detailed filing. Detailed filing data is available for this year.$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