Civic Intelligence

Denver Classroom Teachers Assoc

990 • Fiscal year 2020 • EIN 84-0513468

Sep 01, 2019 to Aug 31, 2020 • Filed on Jan 07, 2022

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1500 Grant Street FL 200Denver, CO 80203

(303) 831-0590

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$1,094,736

Down $353,397 (-24%) from 2019

Net Assets

Up

$574,856

Up $334,501 (+139%) from 2019

Liabilities

Down

$519,880

Down $687,898 (-57%) from 2019

Revenue And Expenses

Revenue

Up

$1,592,455

Up $227,888 (+17%) from 2019

Expenses

Down

$1,257,954

Down $122,353 (-8.9%) from 2019

Net Income

Up

$334,501

Up $350,241 (+2225%) from 2019

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 2020: $1,094,736Liabilities 2020: $519,880Net Assets 2020: $574,8562020Assets 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

2020

Assets$1,094,736
Liabilities$519,880
Net Assets$574,856

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 2020: $1,592,455Expenses 2020: $1,257,954Net Income 2020: $334,5012020Revenue 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

2020

Revenue$1,592,455
Expenses$1,257,954
Net Income$334,501
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jan 7, 2022
Return Version
2019v5.0
Gross Receipts
$1,592,865
Mission and Program Overview

Mission

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

To promote the general well being of the denver public school system by advocating for qualified and competent teachers and properly equipped classrooms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$492,738$642,006▲ $149,268
Savings and Temporary Cash Investments$886,779$126,840▼ $759,939
Investments in Publicly Traded Securities$11,453$11,838▲ $385
Land, Buildings, and Equipment, Net$7,480$4,364▼ $3,116
Total Assets$1,448,133$1,094,736▼ $353,397
Other Assets Total$49,683$309,688▲ $260,005
Liabilities
Escrow Account Liability$809,542--
Accounts Payable and Accrued Expenses$398,236$519,880▲ $121,644
Total Liabilities$1,207,778$519,880▼ $687,898
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$228,902$563,019▲ $334,117
Net Assets With Donor Restrictions$11,453$11,837▲ $384
Total Net Assets Fund Balance$240,355$574,856▲ $334,501
Total Liabilities and Net Assets / Fund Balance$1,448,133$1,094,736▼ $353,397

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,601$56,827$59,428
Leasehold Improvements$1,763$711$2,474
Other Assets Org$2,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lawrence GarciaExecutive DiFT$49,995$49,995
Tiffany ChoiPresidentFT$4,500$4,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,050,335
Investment Income
$2,285
Other Revenue
$539,835
Change in Net Assets
$334,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$714,130
Other Expenses$543,824
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$31,109$259,937-$291,046
Current Officers, Directors, Trustees, and Key Employees$226,567--$226,567
Pension Plan Contributions-$84,562-$84,562
Other Employee Benefits-$64,713-$64,713
Occupancy-$63,849-$63,849
Payroll Taxes-$47,242-$47,242
All Other Expenses$16,952$6,972-$23,924
Office Expenses-$22,142-$22,142
Other Expenses$8,995$12,366-$21,361
Fees for Services Accounting-$8,775-$8,775
Depreciation Depletion$7,094--$7,094
Insurance-$710-$710
Total Functional Expenses$564,838$693,116$0$1,257,954
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$155,222
Section 527 Activity Spending$100,000
Total Exempt Function Spending$100,000

Section 527 Organizations

OrganizationLocationAmount
84-2908568Denver, CO$100,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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
Rita Haecker
Title
Executive Director
Phone
3038310590
Signed
2022-01-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence Garcia
Formed
1929
Legal Domicile
Co
Voting Board Members
23
Independent Board Members
22
Employees
12

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 1, Item B

After finalzing the financial statements there were some adjustments that were made to the books after the return was filed. This required the retun to be amended. The specific changes were increasing ap balance, reducing accrual balance, reducing other liabilities. This in turn decreased revenue and decreased salary expense.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Settled lawsuit on behalf of dcta teachers. The remaining liability that will be paid to the teachers is listed on the balance sheet.

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IRS990/Form990PartVIISectionAGrp/TitleTxt19TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt20SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01929
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-410
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt023
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01592865
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt022
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0710
IRS990/InsuranceGrp/TotalAmt0710
IRS990/InvestmentIncomeGrp/ExclusionAmt02695
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02695
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt011453
IRS990/InvestmentsPubTradedSecGrp/EOYAmt011838
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt057538
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07480
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04364
IRS990/LandBldgEquipCostOrOtherBssAmt061902
IRS990/LegalDomicileStateCd0CO
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0410
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE THE GENERAL WELL BEING OF THE DENVER PUBLIC SCHOOL SYSTEM BY ADVOCATING FOR QUALIFIED AND COMPETENT TEACHERS AND PROPERLY EQUIPPED CLASSROOMS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0240355
IRS990/NetAssetsOrFundBalancesEOYAmt0574856
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-410
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-410
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0228902
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0563019
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt063849
IRS990/OccupancyGrp/TotalAmt063849
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022142
IRS990/OfficeExpensesGrp/TotalAmt022142
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt049683
IRS990/OtherAssetsTotalGrp/EOYAmt0309688
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt064713
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064713
IRS990/OtherExpensesGrp/Desc0DELIVERY/STRUCTURE/COMMUN
IRS990/OtherExpensesGrp/Desc1EXPENSE ACCOUNTS
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0121848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112366
IRS990/OtherExpensesGrp/ProgramServicesAmt0214124
IRS990/OtherExpensesGrp/ProgramServicesAmt11579
IRS990/OtherExpensesGrp/ProgramServicesAmt258418
IRS990/OtherExpensesGrp/ProgramServicesAmt38995
IRS990/OtherExpensesGrp/TotalAmt0214124
IRS990/OtherExpensesGrp/TotalAmt1123427
IRS990/OtherExpensesGrp/TotalAmt258418
IRS990/OtherExpensesGrp/TotalAmt321361
IRS990/OtherRevenueMiscGrp/Desc0DCTA EMO RESTRICTED FUND
IRS990/OtherRevenueMiscGrp/Desc1CEA ASSISTANCE
IRS990/OtherRevenueMiscGrp/Desc2NEA ASSISTANCE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0190041
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1187186
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2162608
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0190041
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1187186
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2162608
IRS990/OtherRevenueTotalAmt0539835
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0259937
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt031109
IRS990/OtherSalariesAndWagesGrp/TotalAmt0291046
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt047242
IRS990/PayrollTaxesGrp/TotalAmt047242
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt084562
IRS990/PensionPlanContributionsGrp/TotalAmt084562
IRS990/PoliticalCampaignActyInd0true
IRS990/PrincipalOfficerNm0LAWRENCE GARCIA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01050335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01050335
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05000
IRS990/PYInvestmentIncomeAmt019217
IRS990/PYOtherExpensesAmt0522053
IRS990/PYOtherRevenueAmt0519601
IRS990/PYProgramServiceRevenueAmt0820749
IRS990/PYRevenuesLessExpensesAmt0-15740
IRS990/PYSalariesCompEmpBnftPaidAmt0858254
IRS990/PYTotalExpensesAmt01380307
IRS990/PYTotalRevenueAmt01364567
IRS990/ReconcilationRevenueExpnssAmt0334501
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0886779
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0126840
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Expended527ActivitiesAmt0100000
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/PoliticalExpendituresAmt0155222
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt0174839
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0842908568
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0DCTA SEGREGATED FUND
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1STUDENTS DESERVE BETTER
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt0100000
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt01500 N GRANT ST FL 200
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt11315 S CLAYTON STREET SUITE 300
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0DENVER
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1DENVER
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1CO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd080203
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd1802100729
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
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. DCTA COLLECTS DUES EARMARKED FOR A SEPERATE SEGREGATED FUND, AND TRANSFERS THEM TO THE FUND DIRECTLY.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/TotalExemptFunctionExpendAmt0100000
IRS990ScheduleC/VolunteerHoursCnt0200
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02601
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056827
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059428
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01763
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0711
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02474

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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
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.52$0.57$1.59$1.26$0.33
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