Civic Intelligence

Associated Pomona Teachers

990 • Fiscal year 2017 • EIN 95-3331337

Sep 01, 2016 to Aug 31, 2017 • Filed on Jan 31, 2018

1976 W Holt AvenuePomona, CA 91768

(909) 623-6761

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

34th percentile

0.00x

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

8th percentile

-13%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

98th percentile

$238,400

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 41.8% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

12th percentile

-8.8%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

2.8%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$794,165

Down $76,574 (-8.8%) from 2016

Net Assets

Down

$794,165

Down $76,574 (-8.8%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$570,370

Up $15,315 (+2.8%) from 2016

Expenses

Up

$646,944

Up $59,284 (+10%) from 2016

Net Income

Down

-$76,574

Down $43,969 (-135%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $852,167Liabilities 2011: $149Net Assets 2011: $852,0182011Assets 2012: $962,398Liabilities 2012: $0Net Assets 2012: $962,3982012Assets 2013: $985,217Liabilities 2013: $0Net Assets 2013: $985,2172013Assets 2014: $920,382Liabilities 2014: $0Net Assets 2014: $920,3822014Assets 2015: $903,344Liabilities 2015: $0Net Assets 2015: $903,3442015Assets 2016: $870,739Liabilities 2016: $0Net Assets 2016: $870,7392016Assets 2017: $794,165Liabilities 2017: $0Net Assets 2017: $794,1652017Assets 2018: $820,391Liabilities 2018: $0Net Assets 2018: $820,3912018Assets 2019: $774,786Liabilities 2019: $0Net Assets 2019: $774,7862019Assets 2020: $944,402Liabilities 2020: $0Net Assets 2020: $944,4022020Assets 2021: $1,021,304Liabilities 2021: $0Net Assets 2021: $1,021,3042021Assets 2022: $1,120,024Liabilities 2022: $0Net Assets 2022: $1,120,0242022Assets 2023: $1,085,419Liabilities 2023: $0Net Assets 2023: $1,085,4192023Assets 2024: $1,172,314Liabilities 2024: $0Net Assets 2024: $1,172,3142024

Highlighted filing

2017

Assets$794,165
Liabilities$0
Net Assets$794,165

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $503,666Expenses 2011: $401,602Net Income 2011: $102,0642011Revenue 2012: $533,546Expenses 2012: $423,166Net Income 2012: $110,3802012Revenue 2013: $497,830Expenses 2013: $475,011Net Income 2013: $22,8192013Revenue 2014: $482,350Expenses 2014: $547,185Net Income 2014: -$64,8352014Revenue 2015: $636,875Expenses 2015: $653,913Net Income 2015: -$17,0382015Revenue 2016: $555,055Expenses 2016: $587,660Net Income 2016: -$32,6052016Revenue 2017: $570,370Expenses 2017: $646,944Net Income 2017: -$76,5742017Revenue 2018: $594,753Expenses 2018: $568,527Net Income 2018: $26,2262018Revenue 2019: $273,632Expenses 2019: $319,237Net Income 2019: -$45,6052019Revenue 2020: $461,191Expenses 2020: $291,575Net Income 2020: $169,6162020Revenue 2021: $302,440Expenses 2021: $225,538Net Income 2021: $76,9022021Revenue 2022: $257,920Expenses 2022: $159,198Net Income 2022: $98,7222022Revenue 2023: $253,445Expenses 2023: $288,050Net Income 2023: -$34,6052023Revenue 2024: $291,456Expenses 2024: $204,561Net Income 2024: $86,8952024

Highlighted filing

2017

Revenue$570,370
Expenses$646,944
Net Income-$76,574
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jan 31, 2018
Return Version
2016v3.0
Gross Receipts
$570,370
Mission and Program Overview

Mission

To represent members both collectively and individually in matters arising from interpretation and application of policies and regulations before Pomona School District Officials.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$788,017$775,096▼ $12,921
Cash and Non-Interest-Bearing Accounts$82,722$19,069▼ $63,653
Accounts Receivable$0$0→ $0
Total Assets$870,739$794,165▼ $76,574
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$870,739$794,165▼ $76,574
Total Net Assets Fund Balance$870,739$794,165▼ $76,574
Total Liabilities and Net Assets / Fund Balance$870,739$794,165▼ $76,574

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$411,115$44,104$455,219
Land$360,000-$360,000
Other Land Buildings$3,146$3,337$6,483
Equipment$835$1,013$1,848
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael Da RosaPresidentFT$4,000$4,000

Board Members and Trustees

NameTitle
Dorothy KimVice President
Brian MacFarlaneDirector
Corinne McintireDirector
Gloria MorenoDirector
Judith HolroydDirector
Katherine LopezDirector
Manuela EcheverriaDirector
Paul RodriguezDirector
Rafael DuranDirector
Ramona ValenzuelaDirector
Morgan BrownExecutive Director
Erin Jackson2nd Vice Pres.
Susan T VillaSecretary
Karen ShatolaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$563,302
Investment Income
$16
Other Revenue
$7,052
Change in Net Assets
$-76,574

Audited Revenue Reconciliation

Revenue per Audited Statements
$570,370
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,092
Total Revenue per Audited Statements
$572,462
Total Revenue per Form 990
$570,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$390,536
Other Expenses$254,408
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,240--$195,240
Pension Plan Contributions$109,800--$109,800
Other Employee Benefits$57,593--$57,593
All Other Expenses$50,013--$50,013
Conferences and Meetings$31,053--$31,053
Fees for Services Legal$27,837--$27,837
Payroll Taxes$23,903--$23,903
Occupancy$21,927--$21,927
Office Expenses$13,550--$13,550
Depreciation Depletion$12,921--$12,921
Other Expenses$12,573--$12,573
Insurance$8,820--$8,820
Fees for Services Accounting$8,000--$8,000
Current Officers, Directors, Trustees, and Key Employees$4,000--$4,000
Grants to Domestic Individuals$2,000--$2,000
Fees for Services Other$1,225--$1,225
Total Functional Expenses$646,944$0$0$646,944

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$646,944
Total Expenses per Audited Statements$638,561
Expenses per Audited Statements$624,361
Expenses Not Reported on Financial Statements$22,583
Other Expense Adjustments$22,583
Expenses Not Reported on Form 990$14,200
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 7B

Line 7b explanation - Election of officers

Form 990, Part VI, Section B, line 11B

Reviewed and signed by the officers

Form 990, Part VI, Section B, line 15

Requires approval of board of directors Requires approval of board of directors

Form 990, Part VI, Section C, line 19

No Other documents available to the public.

Filing and Contact Details

Filer

Filer Name
Associated Pomona Teachers
EIN
95-3331337
Phone
9096236761
Address
1976 W Holt Avenue, Pomona, CA 91768

Signing Officer

Name
Dorothy Kim
Title
Vice President
Phone
9096236761
Signed
2018-01-31

Organization Details

Legal Domicile
CA
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Ash W Shenouda CPA
Address
5001 Birch Street, Newport Beach, CA 92660
Preparer
Ash W Shenouda
Phone
9498614396
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

To represent members both collectively and individually in matters arising from interpretation and application of policies and regulations before Pomona School District Officials.

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

Accrued revenue reimbursement not included on cash basis tax return

Part XII, Line 2D - Other Adjustments:

President's release time accrued on financials but not yet paid

Part XII, Line 4B - Other Adjustments:

Reimbursements made, but not recieved yet

Raw XML AppendixShowing 400 of 432 raw XML fields

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/TitleTxt9President
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Secretary
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IRS990/ProgramServiceRevenueGrp/Desc2NEA Rebates
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0280998
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1242386
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239918
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0280998
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1242386
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239918
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt022875
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt012
IRS990/PYOtherExpensesAmt0216447
IRS990/PYOtherRevenueAmt05330
IRS990/PYProgramServiceRevenueAmt0526838
IRS990/PYRevenuesLessExpensesAmt0-32605
IRS990/PYSalariesCompEmpBnftPaidAmt0368213
IRS990/PYTotalExpensesAmt0587660
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0555055
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-76574
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0411115
IRS990ScheduleD/BuildingsGrp/DepreciationAmt044104
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0455219
IRS990ScheduleD/EquipmentGrp/BookValueAmt0835
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01013
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01848
IRS990ScheduleD/ExpensesNotReportedAmt014200
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt022583
IRS990ScheduleD/ExpensesSubtotalAmt0624361
IRS990ScheduleD/LandGrp/BookValueAmt0360000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0360000
IRS990ScheduleD/OtherExpensesIncludedAmt014200
IRS990ScheduleD/OtherExpensesNotIncludedAmt022583
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03146
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03337
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06483
IRS990ScheduleD/OtherRevenueAmt02092
IRS990ScheduleD/RevenueNotReportedAmt02092
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0570370
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accrued revenue reimbursement not included on cash basis tax return
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1President's release time accrued on financials but not yet paid
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Reimbursements made, but not recieved yet
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0775096
IRS990ScheduleD/TotalExpensesPerForm990Amt0646944
IRS990ScheduleD/TotalRevenuePerForm990Amt0570370
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0572462
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0638561
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0131902
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt070937
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt026211
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt09350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Morgan Brown
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0238400
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0To represent members both collectively and individually in matters arising from interpretation and application of policies and regulations before Pomona School District Officials.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Line 7b explanation - Election of officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Reviewed and signed by the officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Requires approval of board of directors Requires approval of board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No Other documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0870739
IRS990/TotalAssetsEOYAmt0794165
IRS990/TotalAssetsGrp/BOYAmt0870739
IRS990/TotalAssetsGrp/EOYAmt0794165
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0646944
IRS990/TotalFunctionalExpensesGrp/TotalAmt0646944
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0870739
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0794165
IRS990/TotalOtherCompensationAmt097148
IRS990/TotalProgramServiceRevenueAmt0563302
IRS990/TotalReportableCompFromOrgAmt04000
IRS990/TotalRevenueGrp/ExclusionAmt016
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0570354
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0570370
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0870739
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0794165
IRS990/TotReportableCompRltdOrgAmt0141252
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0870739
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0794165
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0aptctanea.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dorothy Kim
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President

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.$1.17$0.00$1.17$0.29$0.20$0.09
2023Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.25$0.29$0.03
2022Summary only. Only limited summary data is available for this year.$1.12$0.00$1.12$0.26$0.16$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.00$1.02$0.30$0.23$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$0.46$0.29$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.27$0.32$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.59$0.57$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.57$0.65$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.56$0.59$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.64$0.65$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.48$0.55$0.06
2013Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$0.50$0.48$0.02
2012Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.53$0.42$0.11
2011Summary only. Only limited summary data is available for this year.$0.85$0.00$0.85$0.50$0.40$0.10