Civic Intelligence

Denver Classroom Teachers Assoc

990 • Fiscal year 2014 • EIN 84-0513468

Sep 01, 2013 to Aug 31, 2014 • Filed on Feb 01, 2015

1500 Grant Street80203

(303) 831-0590

Siviq Scores

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

Liabilities / Assets

96th percentile

0.64x

Higher debt load relative to assets than 96% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

0.33x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

54th percentile

5.2%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

59th percentile

$121,489

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

93rd percentile

36%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

54th percentile

3.8%

Faster revenue growth than 54% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Assets

Up

$540,037

Up $142,976 (+36%) from 2013

Net Assets

Up

$194,051

Up $53,525 (+38%) from 2013

Liabilities

Up

$345,986

Up $89,451 (+35%) from 2013

Revenue

$1,035,087

No earlier filing loaded for comparison.

Expenses

Down

$981,562

Down $76,501 (-7.2%) from 2013

Net Income

$53,525

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $368,980Liabilities 2011: $208,042Net Assets 2011: $160,9382011Assets 2012: $346,937Liabilities 2012: $182,073Net Assets 2012: $164,8642012Assets 2013: $397,061Liabilities 2013: $256,535Net Assets 2013: $140,5262013Assets 2014: $540,037Liabilities 2014: $345,986Net Assets 2014: $194,0512014Assets 2015: $550,445Liabilities 2015: $268,626Net Assets 2015: $281,8192015Assets 2016: $521,990Liabilities 2016: $197,636Net Assets 2016: $324,3542016Assets 2017: $490,880Liabilities 2017: $230,807Net Assets 2017: $260,0732017Assets 2018: $557,680Liabilities 2018: $301,585Net Assets 2018: $256,0952018Assets 2019: $1,448,133Liabilities 2019: $1,207,778Net Assets 2019: $240,3552019Assets 2020: $1,103,736Liabilities 2020: $356,055Net Assets 2020: $747,6812020Assets 2021: $1,522,196Liabilities 2021: $568,596Net Assets 2021: $953,6002021Assets 2022: $1,717,229Liabilities 2022: $273,271Net Assets 2022: $1,443,9582022Assets 2023: $1,600,027Liabilities 2023: $238,655Net Assets 2023: $1,361,3722023Assets 2024: $2,078,657Liabilities 2024: $476,593Net Assets 2024: $1,602,0642024

Highlighted filing

2014

Assets$540,037
Liabilities$345,986
Net Assets$194,051

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $946,232Expenses 2011: $918,310Net Income 2011: $27,9222011Revenue 2012: $960,046Expenses 2012: $987,098Net Income 2012: -$27,0522012Expenses 2013: $1,058,0632013Revenue 2014: $1,035,087Expenses 2014: $981,562Net Income 2014: $53,5252014Revenue 2015: $976,407Expenses 2015: $888,639Net Income 2015: $87,7682015Revenue 2016: $983,485Expenses 2016: $941,738Net Income 2016: $41,7472016Revenue 2017: $1,057,131Expenses 2017: $1,121,412Net Income 2017: -$64,2812017Revenue 2018: $1,109,042Expenses 2018: $1,139,299Net Income 2018: -$30,2572018Revenue 2019: $1,364,567Expenses 2019: $1,380,307Net Income 2019: -$15,7402019Revenue 2020: $1,834,136Expenses 2020: $1,326,810Net Income 2020: $507,3262020Revenue 2021: $1,586,027Expenses 2021: $1,207,283Net Income 2021: $378,7442021Revenue 2022: $1,622,471Expenses 2022: $1,411,960Net Income 2022: $210,5112022Revenue 2023: $1,441,375Expenses 2023: $1,519,590Net Income 2023: -$78,2152023Revenue 2024: $1,666,877Expenses 2024: $1,617,775Net Income 2024: $49,1022024

Highlighted filing

2014

Revenue$1,035,087
Expenses$981,562
Net Income$53,525
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Feb 1, 2015
Return Version
2013v4.0
Gross Receipts
$1,035,087
Mission and Program Overview

Mission

Well being of denver public school's classrooms and students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$139,921$158,540▲ $18,619
Savings and Temporary Cash Investments-$77,091-
Land, Buildings, and Equipment, Net$8,700$8,240▼ $460
Total Assets$397,061$540,037▲ $142,976
Other Assets Total$248,440$296,166▲ $47,726
Liabilities
Accounts Payable and Accrued Expenses$256,535$345,986▲ $89,451
Total Liabilities$256,535$345,986▲ $89,451
Net Assets / Fund Balance
Unrestricted Net Assets$131,947$194,051▲ $62,104
Temporarily Rstr Net Assets$8,579--
Total Net Assets Fund Balance$140,526$194,051▲ $53,525
Total Liabilities and Net Assets / Fund Balance$397,061$540,037▲ $142,976

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,096$52,117$58,213
Leasehold Improvements$2,144$330-
Other Assets Org$2,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rich Nass-FT$121,489$121,489
Carolyn Crowder--$110,825$110,825
Pam ShamburgExecutive DiFT$68,438$68,438
Henry RomanPresidentFT$4,500$4,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$600,396
Investment Income
$447
Other Revenue
$434,244
Change in Net Assets
$53,525

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,035,087
Total Revenue per Audited Statements
$1,035,087
Total Revenue per Form 990
$1,035,087
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$658,343
Other Expenses$323,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,730$247,940-$343,670
Current Officers, Directors, Trustees, and Key Employees-$189,747-$189,747
Payroll Taxes-$47,280-$47,280
Pension Plan Contributions-$42,250-$42,250
Occupancy-$37,913-$37,913
Other Employee Benefits-$35,396-$35,396
All Other Expenses$1,898$28,127-$30,025
Office Expenses$20,364$1,157-$21,521
Fees for Services Accounting-$21,000-$21,000
Other Expenses$4,812$7,708-$12,520
Fees for Services Legal-$10,375-$10,375
Depreciation Depletion-$6,319-$6,319
Total Functional Expenses$306,350$675,212$0$981,562

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$981,562
Expenses per Audited Statements$980,111
Total Expenses per Audited Statements$980,111
Expenses Not Reported on Financial Statements$1,451
Other Expense Adjustments$1,451
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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

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

A review is conducted by the board president, board treasurer & executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents are posted on the organization's website. The financial statements and form 990 are available by request.

Filing and Contact Details

Filer

EIN
84-0513468
Phone
3038310590

Signing Officer

Name
Henry Roman
Title
President
Phone
3038310590
Signed
2015-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Henry Roman
Formed
1929
Legal Domicile
Co
Voting Board Members
21
Independent Board Members
20
Employees
11

Preparer

Preparer
Jennifer Maliar CPA
Phone
3038302255
Supplemental Narrative

Financial Statement Notes

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

Depreciation expense 1,451

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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/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/LandBldgEquipCostOrOtherBssAmt060687
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt097781
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt097781
IRS990/MissionDesc0WELL BEING OF DENVER PUBLIC SCHOOL'S CLASSROOMS AND STUDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0140526
IRS990/NetAssetsOrFundBalancesEOYAmt0194051
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt037913
IRS990/OccupancyGrp/TotalAmt037913
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01157
IRS990/OfficeExpensesGrp/ProgramServicesAmt020364
IRS990/OfficeExpensesGrp/TotalAmt021521
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0248440
IRS990/OtherAssetsTotalGrp/EOYAmt0296166
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035396
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035396
IRS990/OtherExpensesGrp/Desc0DELIVERY/STRUCTURE/COMMUN
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/Desc2ADVOCACY AND ORGANIZING
IRS990/OtherExpensesGrp/Desc3EXPENSE ACCOUNTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07708
IRS990/OtherExpensesGrp/ProgramServicesAmt0126415
IRS990/OtherExpensesGrp/ProgramServicesAmt144316
IRS990/OtherExpensesGrp/ProgramServicesAmt212815
IRS990/OtherExpensesGrp/ProgramServicesAmt34812
IRS990/OtherExpensesGrp/TotalAmt0126415
IRS990/OtherExpensesGrp/TotalAmt144316
IRS990/OtherExpensesGrp/TotalAmt212815
IRS990/OtherExpensesGrp/TotalAmt312520
IRS990/OtherRevenueMiscGrp/Desc0DCTA EMO RESTRICTED FUND
IRS990/OtherRevenueMiscGrp/Desc1NEA ASSISTANCE
IRS990/OtherRevenueMiscGrp/Desc2CEA ASSISTANCE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0117610
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1113428
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2105425
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0117610
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1113428
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2105425
IRS990/OtherRevenueTotalAmt0434244
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0247940
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt095730
IRS990/OtherSalariesAndWagesGrp/TotalAmt0343670
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt047280
IRS990/PayrollTaxesGrp/TotalAmt047280
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt042250
IRS990/PensionPlanContributionsGrp/TotalAmt042250
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0HENRY ROMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0600396
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0600396
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0204
IRS990/PYOtherExpensesAmt0361021
IRS990/PYOtherRevenueAmt0492218
IRS990/PYProgramServiceRevenueAmt0541303
IRS990/PYRevenuesLessExpensesAmt0-24338
IRS990/PYSalariesCompEmpBnftPaidAmt0697042
IRS990/PYTotalExpensesAmt01058063
IRS990/PYTotalRevenueAmt01033725
IRS990/ReconcilationRevenueExpnssAmt053525
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0600396
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077091
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0600396
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06096
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052117
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058213
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01451
IRS990ScheduleD/ExpensesSubtotalAmt0980111
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02144
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0330
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt02474
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0250665
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt143001
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUES RECEIVABLES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/OtherExpensesNotIncludedAmt01451
IRS990ScheduleD/RevenueSubtotalAmt01035087
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION EXPENSE 1,451
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08240
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0296166
IRS990ScheduleD/TotalExpensesPerForm990Amt0981562
IRS990ScheduleD/TotalRevenuePerForm990Amt01035087
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01035087
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0980111
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A REVIEW IS CONDUCTED BY THE BOARD PRESIDENT, BOARD TREASURER & EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE. THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt08579
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0397061
IRS990/TotalAssetsEOYAmt0540037
IRS990/TotalAssetsGrp/BOYAmt0397061
IRS990/TotalAssetsGrp/EOYAmt0540037
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0675212
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306350
IRS990/TotalFunctionalExpensesGrp/TotalAmt0981562
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0256535
IRS990/TotalLiabilitiesEOYAmt0345986
IRS990/TotalLiabilitiesGrp/BOYAmt0256535
IRS990/TotalLiabilitiesGrp/EOYAmt0345986
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140526
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0194051
IRS990/TotalProgramServiceExpensesAmt0306350
IRS990/TotalProgramServiceRevenueAmt0600396
IRS990/TotalReportableCompFromOrgAmt0305252

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.48$1.60$1.67$1.62$0.05
2023Summary only. Only limited summary data is available for this year.$1.60$0.24$1.36$1.44$1.52$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.27$1.44$1.62$1.41$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.57$0.95$1.59$1.21$0.38
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.36$0.75$1.83$1.33$0.51
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$1.21$0.24$1.36$1.38$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.30$0.26$1.11$1.14$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.23$0.26$1.06$1.12$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.20$0.32$0.98$0.94$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.27$0.28$0.98$0.89$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.35$0.19$1.04$0.98$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.26$0.14$1.06
2012Summary only. Only limited summary data is available for this year.$0.35$0.18$0.16$0.96$0.99$0.03
2011Summary only. Only limited summary data is available for this year.$0.37$0.21$0.16$0.95$0.92$0.03