American Federation Of Teachers, 4670 Owens Faculty Association in Toledo, Ohio (OH)

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American Federation Of Teachers, 4670 Owens Faculty Association
Employer Identification Number (EIN)510241301
Name of OrganizationAmerican Federation Of Teachers
Secondary Name4670 Owens Faculty Association
In Care of NameRichard Sabo Pres
AddressPO BOX 10000, Toledo, OH 43699-1947
ActivitiesAssociation of employees, Employee or member welfare association, Other services or benefits to members or employees
SubsectionLabor Organization
Ruling Date11/1967
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2014
Assets$500,000 to $999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$863,774
Amount of Income$225,725
Form 990 Revenue Amount$225,725
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Labor Unions, Organizations


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Amount of income in 2014: $225,725 (it was $223,855 in 2013)
American Federation Of Teachers, 4670 Owens Faculty Association: 

 $225,725
Other organizations performing similar types of work: 

 $251,779

Assets in 2014: $863,774 (it was $747,792 in 2013)
This organization: 

 $863,774
Other organizations performing similar types of work: 

 $248,262

Expenses in 2013: $146,817
This organization: 

 $146,817
Other organizations performing similar types of work: 

 $236,105

Income to expenses ratio in 2013: 1.5
This organization: 

 1.5
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 15
American Federation Of Teachers, 4670 Owens Faculty Association: 

 15
Other organizations performing similar types of work: 

 5

Grants share in income in 2013: 96.9%
This organization: 

 96.9%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?NoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return1515
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$17,400$22,200
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$213,164$188,347$223,855
Contributions, Gifts, Grants and Other Similar Amounts$206,331$181,958$216,896
Program Service Revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$6,697$6,389$6,920
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$136$0$39
0$0$39
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$134,317$132,309$146,817
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$400$2,800
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$22,200$22,000$22,200
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$0$0$0
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$1,819$2,809$1,976
Fees for services (non-employees)
Management$0$0
Legal$5,860$9,800
Accounting$950$1,337
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$24$0
Office expenses$195$211
Information technology$0$0
Royalties$0$0
Occupancy$0$0
Travel$0$934
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$1,244$3,384
Interest$0$300
Payments to affiliates$96,131$100,457
Depreciation, depletion, and amortization$0$0
Insurance$0$0
Other expenses$586$2,000
Other expenses$0$1,418
Balance Sheet
201120122013
Total assets$586,285$659,683$747,792
Cash - non-interest-bearing$222,047$273,847
Savings and temporary cash investments$47,024$97,768
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$0$0
Investments - publicly traded securities$390,612$376,177
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$0$0$0
Total net assets or fund balances$586,285$659,683$747,792
Unrestricted net assets$0$0
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$605,185
Subtotal$605,185
Gifts, grants, contributions, and membership fees received$605,185
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$0
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$625,366
Public support$605,185
Subtotal$20,006
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$20,006
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$175
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Brotherhood Of Locomotive Engineers & Trainmen1370 Ontario St Mezz Std Bldg, Cleveland, OH 44113OH1943-02$21,286,199
2Sheet Metal Workers International Assoc Local 17 Bldg Assoc Inc1157 Adams Street 2nd Floor, Dorchester, MA 02124-5710MA1950-08$8,357,280
3Sheet Metal Workers Local Union No 71 And Industry Welfare Trust Fund24 Liberty Ave, Buffalo, NY 14215-2112NY1988-07$7,079,230
4United Food And Commercial Workers International Union, 711 Local1201 N Decatur Blvd Ste 116, Las Vegas, NV 89108-1213NV1959-10$4,110,042
5Service Employees International Union, Local 11 Seiu333 W 41st Street 9th Floor, Miami Beach, FL 33140-3641FL1943-11$3,556,787
6Twin City Carpenters And Joiners- Vacation Fund3001 Metro Dr Ste 500, Bloomington, MN 55425-1617MN1966-06$3,504,286
7Construction Industry Service Program950 Keynote Cir Ste 10, Cleveland, OH 44131-1802OH1968-04$2,376,244
8Sheet Metal Workers Union 17 Insurance Fund Of Rhode Island200 Midway Rd Ste 169, Cranston, RI 02920-5750RI1955-03$2,100,328
9Sheet Metal Workers International Association, 268 Smw2701 N 89th St, Caseyville, IL 62232-2316IL1940-10$1,278,996
10United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, Local Union 803 Ppf2447 Orlando Central Pkwy, Orlando, FL 32809-5619FL1959-12$1,182,659
11United Automotive Sales & Service Employees Union Local 1a Noitu14806 Hillside Ave, Jamaica, NY 11435-3331NY1970-11$1,085,031
12Transport Workers Union Of America, 252 Twu1377 Motor Pkwy Ste 200, Islandia, NY 11749-5258NY1944-08$1,039,333
13United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 373 Local76 Pleasant Hill Road, Mountainville, NY 10953NY1941-01$1,004,381
14United Brotherhood Of Carpenters & Joiners Of America, 2 Bcj939 Beechmeadow Ln, Cincinnati, OH 45238-4349OH1940-10$554,371
15American Federation Of Teachers, 4670 Owens Faculty AssociationPO BOX 10000, Toledo, OH 43699-1947OH1967-11$225,725
16Columbus Area Labor Management Committee2800 S High St, Columbus, OH 43207-3658OH1989-04$82,056
17East Central Ohio Labor ManagementPO BOX 130, New Phila, OH 44663-0130OH1989-02$57,468
18Ross County Area Labor-Management Committee IncPO BOX 629, Chillicothe, OH 45601-0629OH1988-03$51,975
19Brotherhood Of Locomotive Engineers & Trainmen5249 Boehm, Fairfield, OH 45014OH2014-02$7,028
20West Central Area Labor-Management Council Inc927 Leonard St, Fostoria, OH 44830-2048OH1989-03$0
Number of organizations performing similar types of work
Alaska1
Alabama5
Arkansas3
Arizona2
California7
Connecticut10
District of Columbia1
Delaware3
Florida9
Georgia4
Illinois18
Indiana4
Kentucky3
Louisiana6
Massachusetts14
Maryland4
Maine1
Michigan5
Minnesota13
Missouri7
Mississippi1
Montana6
North Carolina1
Nebraska1
New Hampshire1
New Jersey4
Nevada2
New York64
Ohio9
Oregon1
Pennsylvania15
Rhode Island4
South Carolina2
South Dakota3
Tennessee10
Texas8
Washington3
Wisconsin12
West Virginia1
Total268
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralAmerican Federation Of Teachers, Uc-Aft Local 63662223 H Street, Merced, CA 95340CA1945-02$189,119,864
SubordinateAmerican Federation Of Teachers, 0002 United Federation Of Teachers52 Broadway, New York, NY 10004-1603NY1945-02$150,130,669
SubordinateChicago Federation Teachers Union, 0001 Chicago Teachers Union222 Merchandise Mart Plz Ste 400, Chicago, IL 60654-1079IL1967-08$30,567,383
SubordinateAmerican Federation Of Teachers, 8011 Illinois State3101 Greenhead Dr Ste A, Springfield, IL 62711-7292IL1967-08$22,596,972
SubordinateAmerican Federation Of Teachers, 2334 Professional Staff Congress61 Broadway Fl 15, New York, NY 10006-2715NY1967-11$16,719,218
SubordinateBuffalo Teachers Federation Inc271 Porter Avenue, Buffalo, NY 14201NY1967-11$10,740,640
SubordinateAmerican Federation Of Teachers, Health Professionals & Allied Emplo110 Kinderkamack Road, Emerson, NJ 07630-1854NJ1945-02$9,054,406
SubordinateAmerican Federation Of Teachers, 2190 United University Professional800 Troy Schenectady Rd, Latham, NY 12110-2424NY1976-06$7,895,381
SubordinateAmerican Federation Of Teachers, 0340 Baltimore Teachers Union5800 Metro Drive, Baltimore, MD 21215-3223MD1945-02$6,488,623
SubordinateAmerican Federation Of Teachers 604 Aft, Local 604 Tinley Park Esp Council6701 W 179th Street, Tinley Park, IL 60477IL1967-11$6,016,004
SubordinateAmerican Federation Of Teachers, 231 Detroit Federation7700 2nd Avenue Ste 427, Detroit, MI 48202-2411MI1945-02$4,945,867
SubordinateAmerican Federation Of Teachers, 0504 Lake County Aft248 Ambrogio Dr, Gurnee, IL 60031-3373IL1945-05$4,399,564
SubordinateAmerican Federation Of Teachers, 3326 Duval Teachers United1601 Atlantic Blvd, Jacksonville, FL 32207-3318FL1945-02$4,342,035
SubordinateAmerican Federation Of Teachers Lc 63611330 Broadway Suite 1601, Oakland, CA 94612CA1945-02$4,320,543
SubordinateAmerican Federation Of Teachers Minneapolis 59, 59 Aft67 8th Ave Ne, Minneapolis, MN 55413-1845MN1945-02$3,420,058
SubordinateAmerican Federation Of Teachers, 28 St Paul Local400 Selby Ave Ste A, Saint Paul, MN 55102-4520MN1967-11$3,311,694
SubordinateAmerican Federation Of Teachers Afl-Cio Aft Committee On Political, Aft555 New Jersey Ave Nw, Washington, DC 20001-2029DC1942-02$2,657,635
SubordinateAmerican Federation Of Teachers, 8037 R I Federation Of Teachers356 Smith St, Providence, RI 02908-3726RI1967-11$2,549,083
SubordinateAmerican Federation Of Teachers, 250 Local Toledo111 S Byrne Rd, Toledo, OH 43615-6212OH1945-02$1,412,050
SubordinateAmerican Federation Of Teachers, 2974 Sachem Teachers Association2410 N Ocean Ave Ste 102, Farmingville, NY 11738-2916NY1967-11$1,324,970
Number of affiliated organizations
Alaska7
Alabama5
Arkansas2
Arizona10
California138
Colorado14
Connecticut58
District of Columbia11
Delaware1
Florida33
Georgia7
Hawaii1
Iowa3
Idaho6
Illinois271
Indiana26
Kansas18
Kentucky3
Louisiana29
Massachusetts45
Maryland9
Maine7
Michigan73
Minnesota185
Missouri17
Mississippi20
Montana19
North Carolina8
North Dakota2
New Hampshire12
New Jersey74
New Mexico19
Nevada1
New York1,122
Ohio45
Oklahoma6
Oregon24
Pennsylvania57
Rhode Island23
Tennessee5
Texas34
Utah10
Virginia4
Vermont7
Washington40
Wisconsin68
West Virginia16
Wyoming1
International5
Total2,601

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