Civic Intelligence

Denver Classroom Teachers Assoc

990 • Fiscal year 2015 • EIN 84-0513468

Sep 01, 2014 to Aug 31, 2015 • Filed on Apr 17, 2016

Refreshing map…

1500 Grant Street FL 200Denver, CO 80203

(303) 831-0590

Siviq Scores

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

Liabilities / Assets

94th percentile

0.49x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.28x

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

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

Net Margin

63rd percentile

9.0%

Higher net margin than 63% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$86,012

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

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

Asset Growth

46th percentile

1.9%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

21st percentile

-5.7%

Faster revenue growth than 21% of similar nonprofits.

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

Assets

Up

$550,445

Up $10,408 (+1.9%) from 2014

Net Assets

Up

$281,819

Up $87,768 (+45%) from 2014

Liabilities

Down

$268,626

Down $77,360 (-22%) from 2014

Revenue

Down

$976,407

Down $58,680 (-5.7%) from 2014

Expenses

Down

$888,639

Down $92,923 (-9.5%) from 2014

Net Income

Up

$87,768

Up $34,243 (+64%) from 2014

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

2015

Assets$550,445
Liabilities$268,626
Net Assets$281,819

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

2015

Revenue$976,407
Expenses$888,639
Net Income$87,768
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Apr 17, 2016
Return Version
2014v6.0
Gross Receipts
$976,407
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$158,540$226,640▲ $68,100
Savings and Temporary Cash Investments$77,091$77,494▲ $403
Land, Buildings, and Equipment, Net$8,240$5,649▼ $2,591
Total Assets$540,037$550,445▲ $10,408
Other Assets Total$296,166$240,662▼ $55,504
Liabilities
Accounts Payable and Accrued Expenses$345,986$268,626▼ $77,360
Total Liabilities$345,986$268,626▼ $77,360
Net Assets / Fund Balance
Unrestricted Net Assets$185,472$281,819▲ $96,347
Temporarily Rstr Net Assets$8,579--
Total Net Assets Fund Balance$194,051$281,819▲ $87,768
Total Liabilities and Net Assets / Fund Balance$540,037$550,445▲ $10,408

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,569$55,440$59,009
Leasehold Improvements$2,080$394$2,474
Other Assets Org$2,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pam ShamburgExecutive DiFT$86,012$86,012
Henry RomanPresidentFT$4,500$4,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$614,081
Investment Income
$403
Other Revenue
$361,923
Change in Net Assets
$87,768

Audited Revenue Reconciliation

Revenue per Audited Statements
$976,407
Total Revenue per Audited Statements
$976,407
Total Revenue per Form 990
$976,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$531,826
Other Expenses$356,813
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,142$246,743-$301,885
Current Officers, Directors, Trustees, and Key Employees-$124,245-$124,245
Pension Plan Contributions-$46,173-$46,173
Occupancy-$37,452-$37,452
Payroll Taxes-$31,784-$31,784
Office Expenses$5,807$22,132-$27,939
Other Employee Benefits$1,535$26,204-$27,739
All Other Expenses$6,652$17,179-$23,831
Fees for Services Accounting-$23,288-$23,288
Fees for Services Other-$14,189-$14,189
Other Expenses$17,252$9,096-$9,096
Depreciation Depletion-$3,389-$3,389
Fees for Services Legal-$1,050-$1,050
Total Functional Expenses$284,884$603,755$0$888,639

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$889,727
Total Expenses per Audited Statements$889,727
Total Expenses per Form 990$888,639
Expenses Not Reported on Financial Statements$-1,088
Other Expense Adjustments$-1,088
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$156,983
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Filer Name
Denver Classroom Teachers Assoc
EIN
84-0513468
Phone
3038310590
Address
1500 GRANT STREET FL 200, DENVER, CO 80203

Signing Officer

Name
Henry Roman
Title
President
Phone
3038310590
Signed
2016-04-17
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

Firm
Comiskey & Company Pc
Address
7900 E UNION AVE STE 150, DENVER, CO 80237
Preparer
Jennifer Maliar CPA
Phone
3038302255
Supplemental Narrative

Financial Statement Notes

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

Depreciation expense -1,088

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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0403
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0403
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt055834
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08240
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05649
IRS990/LandBldgEquipCostOrOtherBssAmt061483
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt01485
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01485
IRS990/MissionDesc0WELL BEING OF DENVER PUBLIC SCHOOL'S CLASSROOMS AND STUDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0194051
IRS990/NetAssetsOrFundBalancesEOYAmt0281819
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt037452
IRS990/OccupancyGrp/TotalAmt037452
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022132
IRS990/OfficeExpensesGrp/ProgramServicesAmt05807
IRS990/OfficeExpensesGrp/TotalAmt027939
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0296166
IRS990/OtherAssetsTotalGrp/EOYAmt0240662
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt026204
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01535
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027739
IRS990/OtherExpensesGrp/Desc0DELIVERY/STRUCTURE/COMMUN
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/Desc2ADVOCACY AND ORGANIZING
IRS990/OtherExpensesGrp/Desc3LEASE EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0831
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19096
IRS990/OtherExpensesGrp/ProgramServicesAmt0151889
IRS990/OtherExpensesGrp/ProgramServicesAmt146607
IRS990/OtherExpensesGrp/ProgramServicesAmt217252
IRS990/OtherExpensesGrp/TotalAmt0151889
IRS990/OtherExpensesGrp/TotalAmt146607
IRS990/OtherExpensesGrp/TotalAmt218083
IRS990/OtherExpensesGrp/TotalAmt39096
IRS990/OtherRevenueMiscGrp/Desc0DCTA EMO RESTRICTED FUND
IRS990/OtherRevenueMiscGrp/Desc1NEA ASSISTANCE
IRS990/OtherRevenueMiscGrp/Desc2CEA ASSISTANCE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0136172
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1115266
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2109000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0136172
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1115266
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2109000
IRS990/OtherRevenueTotalAmt0361923
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0246743
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt055142
IRS990/OtherSalariesAndWagesGrp/TotalAmt0301885
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031784
IRS990/PayrollTaxesGrp/TotalAmt031784
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt046173
IRS990/PensionPlanContributionsGrp/TotalAmt046173
IRS990/PoliticalCampaignActyInd0true
IRS990/PrincipalOfficerNm0HENRY ROMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0614081
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0614081
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0447
IRS990/PYOtherExpensesAmt0323219
IRS990/PYOtherRevenueAmt0434244
IRS990/PYProgramServiceRevenueAmt0600396
IRS990/PYRevenuesLessExpensesAmt053525
IRS990/PYSalariesCompEmpBnftPaidAmt0658343
IRS990/PYTotalExpensesAmt0981562
IRS990/PYTotalRevenueAmt01035087
IRS990/ReconcilationRevenueExpnssAmt087768
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0614081
IRS990/SavingsAndTempCashInvstGrp/BOYAmt077091
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077494
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0614081
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/PoliticalExpendituresAmt0156983
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE DENVER CLASSROOM TEACHERS ASSOCIATION ENDORSED AND SUPPORTED CERTAIN CANDIDATES FOR THE DENVER PUBLIC SCHOOLS BOARD OF EDUCATION AND THE COLORADO STATE BOARD OF EDUCATION, DISTRICT 1, WHO SHARED GOALS AND VALUES WITH OUR MEMBERSHIP.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/VolunteerHoursCnt085
IRS990ScheduleD/EquipmentGrp/BookValueAmt03569
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055440
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059009
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-1088
IRS990ScheduleD/ExpensesSubtotalAmt0889727
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02080
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0394
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02474
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0197520
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt140642
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUES RECEIVABLES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-1088
IRS990ScheduleD/RevenueSubtotalAmt0976407
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION EXPENSE -1,088
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05649
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0240662
IRS990ScheduleD/TotalExpensesPerForm990Amt0888639
IRS990ScheduleD/TotalRevenuePerForm990Amt0976407
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0976407
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0889727
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/TotalAssetsBOYAmt0540037
IRS990/TotalAssetsEOYAmt0550445
IRS990/TotalAssetsGrp/BOYAmt0540037
IRS990/TotalAssetsGrp/EOYAmt0550445
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0603755
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0284884
IRS990/TotalFunctionalExpensesGrp/TotalAmt0888639
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0345986

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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