DETROIT FEDERATION OF TEACHERS 231… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1931

Legal Domicile

Principal Officer

TERRANCE MARTIN

Phone

3138753500

Tax Period

2017-07-01 to 2018-06-30

DETROIT FEDERATION OF TEACHERS 231 DETROIT FEDERATION, founded in 1931, is a community nonprofit in the Employment sector that reported $1.8M in total revenue in fiscal year 2017. Revenue grew 14% year-over-year, indicating healthy expansion.

Mission

TO SECURE IMPROVED WAGES, HOURS AND WORKING CONDITIONS THROUGH ORGANIZING, NEGOTIATIONS AND COLLECTIVE BARGAINING.

Program Service Accomplishments

Program 1

THE ORGANIZATION SECURED IMPROVED WAGES, HOURS AND WORKING CONDITIONS FOR ITS MEMBERS THROUGH ORGANIZING, NEGOTIATIONS AND COLLECTIVE BARGAINING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2017)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,748,428

Investment Income $20

Other Revenue $9,210

TOTAL REVENUE $1,757,658

Expense Breakdown

Grants Paid $0

Salaries & Benefits $577,032

Fundraising Expenses $0

Other Expenses $1,179,118

TOTAL EXPENSES $1,756,150

Year-over-Year Comparison

	2017	2016	Change
Revenue	$1,757,658	$1,540,173	+0.1%
Expenses	$1,756,150	$1,802,165	0.0%
Net Income	$1,508	$-261,992	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$338,443

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARVA NEEDHAM FLETCHER	TRUSTEE	1.00	Director	$0	$0	$0
DONAVON GARDNER	TRUSTEE	1.00	Director	$0	$0	$0
ANGELA LINK	TRUSTEE	1.00	Director	$0	$0	$0
IVY BAILEY	PRESIDENT	40.00	Officer	$134,720	$42,002	$176,722
TERRANCE MARTIN	EXECUTIVE VICE PRESIDENT	40.00	Officer	$117,155	$37,866	$155,021
ROBIN JENNINGS	VICE PRESIDENT	1.00	Officer	$500	$0	$500
LAKIA WILSON	VICE PRESIDENT	1.00	Officer	$500	$0	$500
ELENA BRANTLY-PHILLIPS	RECORDING SECRETARY	1.00	Officer	$450	$0	$450
MICHELLE BROUGHTON	TREASURER	1.00	Officer	$400	$0	$400
JOEL BERGER	EXECUTIVE BOARD	1.00	Officer	$500	$0	$500
VIDA BONACCI	EXECUTIVE BOARD	1.00	Officer	$500	$0	$500
GLENDA BOOKER	EXECUTIVE BOARD	1.00	Officer	$450	$0	$450
LISA CARD	EXECUTIVE BOARD	1.00	Officer	$400	$0	$400
WEILA VANESSA DAWSON	EXECUTIVE BOARD	1.00	Officer	$300	$0	$300
PATTI MCCOIN	EXECUTIVE BOARD	1.00	Officer	$350	$0	$350
SARAH NIEMI	EXECUTIVE BOARD	1.00	Officer	$500	$0	$500
JASON POSEY	EXECUTIVE BOARD	1.00	Officer	$500	$0	$500
MARCUS WALTON	EXECUTIVE BOARD	1.00	Officer	$500	$0	$500
WILLIAM WEIR	EXECUTIVE BOARD	1.00	Officer	$450	$0	$450
DARNESE WILKINSON	EXECUTIVE BOARD	1.00	Officer	$400	$0	$400

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2018	$1,757,658	$1,756,150	$1,045,543	$1,508

DETROIT FEDERATION OF TEACHERS 231 DETROIT FEDERATION