Civic Intelligence

Denver Classroom Teachers Assoc

990 • Fiscal year 2016 • EIN 84-0513468

Sep 01, 2015 to Aug 31, 2016 • Filed on Mar 21, 2017

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

92nd percentile

0.38x

Higher debt load relative to assets than 92% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.20x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

50th percentile

4.2%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$88,581

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

19th percentile

-5.2%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

0.7%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$521,990

Down $28,455 (-5.2%) from 2015

Net Assets

Up

$324,354

Up $42,535 (+15%) from 2015

Liabilities

Down

$197,636

Down $70,990 (-26%) from 2015

Revenue

Up

$983,485

Up $7,078 (+0.7%) from 2015

Expenses

Up

$941,738

Up $53,099 (+6.0%) from 2015

Net Income

Down

$41,747

Down $46,021 (-52%) from 2015

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

2016

Assets$521,990
Liabilities$197,636
Net Assets$324,354

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

2016

Revenue$983,485
Expenses$941,738
Net Income$41,747
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Mar 21, 2017
Return Version
2015v3.0
Gross Receipts
$983,485
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$226,640$178,163▼ $48,477
Savings and Temporary Cash Investments$77,494$78,019▲ $525
Land, Buildings, and Equipment, Net$5,649$20,745▲ $15,096
Total Assets$550,445$521,990▼ $28,455
Other Assets Total$240,662$245,063▲ $4,401
Liabilities
Accounts Payable and Accrued Expenses$268,626$197,636▼ $70,990
Total Liabilities$268,626$197,636▼ $70,990
Net Assets / Fund Balance
Unrestricted Net Assets$273,240$324,354▲ $51,114
Temporarily Rstr Net Assets$8,579--
Total Net Assets Fund Balance$281,819$324,354▲ $42,535
Total Liabilities and Net Assets / Fund Balance$550,445$521,990▼ $28,455

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,665$58,254$76,919
Leasehold Improvements$2,080$394$2,474
Other Assets Org$2,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pam ShamburgExecutive DiFT$88,581$88,581
Henry RomanPresidentFT$4,500$4,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$589,769
Investment Income
$525
Other Revenue
$393,191
Change in Net Assets
$41,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$524,041
Other Expenses$417,697
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,804$215,258-$263,062
Current Officers, Directors, Trustees, and Key Employees-$147,495-$147,495
Occupancy-$59,937-$59,937
Pension Plan Contributions-$47,051-$47,051
Other Employee Benefits-$35,197-$35,197
Payroll Taxes-$31,236-$31,236
Fees for Services Legal-$25,000-$25,000
All Other Expenses$6,032$18,403-$24,435
Fees for Services Accounting-$24,264-$24,264
Office Expenses$86$20,836-$20,922
Other Expenses$8,816$189-$9,005
Fees for Services Other-$5,251-$5,251
Depreciation Depletion$895$2,335-$3,230
Total Functional Expenses$287,166$654,572$0$941,738
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$136,783
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

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

Signing Officer

Name
Pam Shamburg
Title
Executive Director
Phone
3038310590
Signed
2017-03-21
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
10

Preparer

Firm
Comiskey & Company Pc
Address
7900 E UNION AVE STE 150, DENVER, CO 80237-2705
Preparer
Jennifer Maliar CPA
Phone
3038302255
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

The association promotes the general well being of the denver public school system by having qualified and competent teachers and properly equipped classrooms.

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IRS990/LandBldgEquipAccumDeprecAmt058648
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05649
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020745
IRS990/LandBldgEquipCostOrOtherBssAmt079393
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt014597
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt014597
IRS990/MissionDesc0WELL BEING OF DENVER PUBLIC SCHOOL'S CLASSROOMS AND STUDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0281819
IRS990/NetAssetsOrFundBalancesEOYAmt0324354
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt059937
IRS990/OccupancyGrp/TotalAmt059937
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020836
IRS990/OfficeExpensesGrp/ProgramServicesAmt086
IRS990/OfficeExpensesGrp/TotalAmt020922
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0240662
IRS990/OtherAssetsTotalGrp/EOYAmt0245063
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035197
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035197
IRS990/OtherExpensesGrp/Desc0DELIVERY/STRUCTURE/COMMUN
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc3ADVOCACY AND ORGANIZING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt022120
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1189
IRS990/OtherExpensesGrp/ProgramServicesAmt0153811
IRS990/OtherExpensesGrp/ProgramServicesAmt153208
IRS990/OtherExpensesGrp/ProgramServicesAmt216514
IRS990/OtherExpensesGrp/ProgramServicesAmt38816
IRS990/OtherExpensesGrp/TotalAmt0153811
IRS990/OtherExpensesGrp/TotalAmt153208
IRS990/OtherExpensesGrp/TotalAmt238634
IRS990/OtherExpensesGrp/TotalAmt39005
IRS990/OtherRevenueMiscGrp/Desc0DCTA EMO RESTRICTED FUND
IRS990/OtherRevenueMiscGrp/Desc1CEA ASSISTANCE
IRS990/OtherRevenueMiscGrp/Desc2NEA ASSISTANCE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0135904
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1126278
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2116412
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0135904
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1126278
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2116412
IRS990/OtherRevenueTotalAmt0393191
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0215258
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt047804
IRS990/OtherSalariesAndWagesGrp/TotalAmt0263062
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031236
IRS990/PayrollTaxesGrp/TotalAmt031236
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt047051
IRS990/PensionPlanContributionsGrp/TotalAmt047051
IRS990/PoliticalCampaignActyInd0true
IRS990/PrincipalOfficerNm0HENRY ROMAN
IRS990/PriorPeriodAdjustmentsAmt0788
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0589769
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0589769
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION PROMOTES THE GENERAL WELL BEING OF THE DENVER PUBLIC SCHOOL SYSTEM BY HAVING QUALIFIED AND COMPETENT TEACHERS AND PROPERLY EQUIPPED CLASSROOMS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0895
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0403
IRS990/PYOtherExpensesAmt0356813
IRS990/PYOtherRevenueAmt0361923
IRS990/PYProgramServiceRevenueAmt0614081
IRS990/PYRevenuesLessExpensesAmt087768
IRS990/PYSalariesCompEmpBnftPaidAmt0531826
IRS990/PYTotalExpensesAmt0888639
IRS990/PYTotalRevenueAmt0976407
IRS990/ReconcilationRevenueExpnssAmt041747
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0588177
IRS990/SavingsAndTempCashInvstGrp/BOYAmt077494
IRS990/SavingsAndTempCashInvstGrp/EOYAmt078019
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/PoliticalExpendituresAmt0136783
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/VolunteerHoursCnt080
IRS990ScheduleD/EquipmentGrp/BookValueAmt018665
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076919
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02080
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0394
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02474
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0200218
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt142345
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUES RECEIVABLES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020745
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0245063
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION PROMOTES THE GENERAL WELL BEING OF THE DENVER PUBLIC SCHOOL SYSTEM BY HAVING QUALIFIED AND COMPETENT TEACHERS AND PROPERLY EQUIPPED CLASSROOMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A REVIEW IS CONDUCTED BY THE BOARD PRESIDENT, BOARD TREASURER & EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE. THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 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/TotalAssetsBOYAmt0550445
IRS990/TotalAssetsEOYAmt0521990
IRS990/TotalAssetsGrp/BOYAmt0550445
IRS990/TotalAssetsGrp/EOYAmt0521990
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0654572
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0287166
IRS990/TotalFunctionalExpensesGrp/TotalAmt0941738
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0268626
IRS990/TotalLiabilitiesEOYAmt0197636
IRS990/TotalLiabilitiesGrp/BOYAmt0268626
IRS990/TotalLiabilitiesGrp/EOYAmt0197636
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0281819

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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