2024-04-25T07:09:23-05:00 2023-06-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-07-01 526044136 THE BALTIMORE TEACHERS UNION LOCAL 340 BALT 4103586600 5800 METRO DRIVE BALTIMORE MD 212153209 DIAMONTE BROWN PRESIDENT 4103586600 2024-04-25 1 DIAMONTE BROWN 999009999 1 ERIN CRANMER P01712644 2023319880 2024-04-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DIAMONTE BROWN 5800 METRO DRIVE BALTIMORE MD 212153209 7118801 0 X WWW.BALTIMORETEACHERS.ORG X 1954 MD LABOR ORGANIZATION EXEMPT UNDER IRC SECTION 501(C)(5) 40 39 25 0 0 0 42224 55900 6581561 6865925 10947 16005 298024 180971 6932756 7118801 0 0 0 0 1935452 1795817 0 0 0 4705284 4800707 6640736 6596524 292020 522277 8197887 8805572 6368990 6410554 1828897 2395018 X SEE SCHEDULE O FOR DETAILS. 0 0 LABOR UNION ADVOCATING THE INTERESTS OF TEACHERS, PARAPROFESSIONALS AND SCHOOL RELATED PERSONNEL IN BALTIMORE CITY'S PUBLIC SCHOOLS. 0 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 25 1 0 0 0 0 1 1 0 0 0 X 40 39 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 0 0 0 X DIAMONTE BROWN PRESIDENT 4103586600 5800 METRO DRIVE 2ND FLOOR BALTIMORE MD 212153209 ANGELA JEFFERSON CAMPBELL TEACHER CHAPTER ELEMENTARY SCHOOL V.P. 2.00 X X 0 0 0 ARSHAY BACON PSRP CHAPTER ELEMENTARY SCHOOL V.P. 2.00 X X 0 0 0 BERNARD BARBER PSRP CHAPTER MEMBER-AT-LARGE 2.00 X X 0 0 0 BRIAN MOSHER TEACHER CHAPTER MIDDLE SCHOOL V.P. 2.00 X X 0 0 0 BRITTANY JOHNSTONE TEACHER CHAPTER SPECIAL SERVICES V.P. 2.00 X X 0 0 0 CALANDRA MILLER PSRP CHAPTER MEMBER-AT-LARGE 2.00 X X 0 0 0 CANDACE FRYER TEACHER CHAPTER TREASURER 2.00 X X 0 0 0 CAROLINE SCHMIDT TEACHER CHAPTER MEMBER-AT-LARGE 2.00 X X 0 0 0 CELIA ELLIOTT PSRP CHAPTER MEMBER-AT-LARGE 2.00 X X 0 0 0 CHRIS PATTERSON TEACHER CHAPTER ELEMENTARY SCHOOL V.P. 2.00 X X 0 0 0 COREY GABER TEACHER CHAPTER ELEMENTARY SCHOOL V.P. 2.00 X X 0 0 0 CRISTINA DUNCAN EVANS TEACHER CHAPTER CHAIR 2.00 X X 0 0 0 DARLENE RANDALL-BROWN PSRP CHAPTER ELEMENTARY SCHOOL V.P. 2.00 X X 0 0 0 DEBORAH CROCKETT PSRP CHAPTER TREASURER 2.00 X X 0 0 0 DIAMONTE BROWN PRESIDENT 45.00 X X 79953 0 24910 DIANA DESIERTO TEACHER CHAPTER SPECIAL SERVICES V.P. 2.00 X X 0 0 0 FAREEHA WAHEED TEACHER CHAPTER ELEMENTARY SCHOOL V.P. 2.00 X X 0 0 0 HARRY PRESTON V TEACHER CHAPTER VOCATIONAL V.P. 2.00 X X 0 0 0 IRENE BOOZE PSRP CHAPTER SPECIAL SERVICES V.P. 2.00 X X 0 0 0 JOCELYN PROVIDENCE TEACHER CHAPTER SECRETARY 2.00 X X 0 0 0 JUANITA WARE PSRP CHAPTER VOCATIONAL V.P. 2.00 X X 0 0 0 KELLIE KNIGHT PSRP CHAPTER ELEMENTARY SCHOOL V.P. 2.00 X X 0 0 0 KELLY HOPE TEACHER CHAPTER MEMBER-AT-LARGE 2.00 X X 0 0 0 KIMBERLY MOONEY TEACHER CHAPTER VICE CHAIR 2.00 X X 0 0 0 LAKEISHA S PURNELL PSRP CHAPTER SENIOR H.S. V.P. 2.00 X X 0 0 0 LEILANI JONES MATTHEWS TEACHER CHAPTER MEMBER-AT-LARGE 2.00 X X 0 0 0 MELISSA MCDONALD TEACHER CHAPTER MEMBER-AT-LARGE 2.00 X X 0 0 0 MICHAEL PESA TEACHER CHAPTER SENIOR H.S. V.P. 2.00 X X 0 0 0 MICHELLE WORSLEY PSRP CHAPTER SPECIAL SERVICES V.P. 2.00 X X 0 0 0 NOTAYA FORTE PSRP CHAPTER MIDDLE SCHOOL V.P. 2.00 X X 0 0 0 SANDRA DAVIS PSRP CHAPTER CHAIR 2.00 X X 0 0 0 SHAWN MC KAY PRSP CHAPTER VICE CHAIR 2.00 X X 0 0 0 SHELLY-ANN HIGGINS TEACHER CHAPTER SENIOR H.S. V.P. 2.00 X X 0 0 0 SITA CHAITRAM PSRP CHAPTER SENIOR H.S. V.P. 2.00 X X 0 0 0 SOPHIA CARROLL PSRP CHAPTER ELEMENTARY SCHOOL V.P. 2.00 X X 0 0 0 STEVE MEDNICK TEACHER CHAPTER SPECIAL SERVICES V.P. 2.00 X X 0 0 0 TANGELA MOORE PSRP CHAPTER MIDDLE SCHOOL V.P. 2.00 X X 0 0 0 TERRY HARPER PSRP CHAPTER SECRETARY 2.00 X X 0 0 0 WANDA THOMPSON PSRP CHAPTER MEMBER-AT-LARGE 2.00 X X 0 0 0 ZACHARY TAYLOR TEACHER CHAPTER TREASURER 2.00 X X 0 0 0 CHANDRA CARRIERE FIELD STAFF 40.00 X 130832 0 20168 JOHN CASEY FIELD STAFF 40.00 X 131432 0 20888 CLIFTON DENBY FIELD STAFF 40.00 X 130832 0 21579 GEORGE HENDRICKS FIELD STAFF 40.00 X 131432 0 20012 NEIL ROSS FIELD STAFF 40.00 X 126159 0 18201 730640 0 125758 9 0 1 0 KAHN SMITH & COLLINS PA 201 NORTH CHARLES STREET BALTIMORE MD 21201 LEGAL SERVICES 347697 MUNICIPAL EMPLOYEES CREDIT UNION PO BOX 71050 CHARLOTTE NC 28272 BUSINESS VISA CREDIT CARDS 266764 LINCOLN FINANCIAL GROUP PO BOX 930473 ATLANTA GA 311930473 FINANCIAL SERVICES 174723 DIRECTOR OF FINANCE PO BOX 17535 BALTIMORE MD 21297 UTILITIES AND PROPERTY TAXES 135756 ARRINGTON GROUP LLC 809 BARKWOOD CT STE I LINTHICUM HEIGHTS MD 21090 BUILDING REPAIRS 130801 5 55900 55900 MEMBERSHIP DUES 900099 6745828 6745828 MEETINGS AND CONFERENC 900099 116697 116697 0 REGISTRATION FEES 900099 3400 0 3400 6865925 16005 16005 84020 0 84020 84020 84020 LEGAL SETTLEMENT 900099 92771 92771 4180 180 4000 96951 7118801 6955476 0 107425 229669 1010382 153618 300344 101804 254825 56000 34983 194237 365358 10329 539125 118995 2763372 191089 33907 COLLECTIVE BARGAINING 143462 ELECTIONS 445 94580 6596524 2263428 3267296 583000 584359 353214 38298 42446 8000 6134464 2359680 3959770 3774784 125447 144546 584292 601820 286290 386469 8197887 8805572 993507 959552 1096800 1127357 2651381 2555548 1627302 1768097 6368990 6410554 X 1828897 2395018 1828897 2395018 8197887 8805572 X 522277 22200 21644 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 33241 33241 5451556 1939211 3512345 649667 420469 229198 3774784 ANNUITY CONTRACT 601820 F 601820 DEFERRED COMPENSATION 264050 POSTRETIREMENT BENEFIT OBLIGATION 1374535 DEFERRED RENT REVENUE 7093 LEASE LIABILITY 122419 1768097 X 7141001 22200 22200 7118801 0 7118801 6596524 0 6596524 0 6596524 PART X, LINE 2: THE UNION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE UNION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE UNION FILES RETURNS. X 1 1 X 0 0 0 CLIFTON DENBY FIELD STAFF 130832 0 0 0 0 0 18569 0 3010 0 152411 0 0 0 JOHN CASEY FIELD STAFF 131432 0 0 0 0 0 18190 0 2698 0 152320 0 0 0 GEORGE HENDRICKS FIELD STAFF 131432 0 0 0 0 0 18190 0 1822 0 151444 0 0 0 CHANDRA CARRIERE FIELD STAFF 130832 0 0 0 0 0 18190 0 1978 0 151000 0 0 0 PART I, LINE 1A THE OFFICERS RECEIVE FIRST CLASS TRAVEL ONLY WHEN COACH AND FIRST-CLASS RATE ARE COMPARABLE. FORM 990, PART III, LINE 1 THE MISSION OF THE BALTIMORE TEACHERS UNION, LOCAL 340, IS TO PROMOTE THE BEST INTERESTS OF PUBLIC SCHOOLS OF BALTIMORE CITY; TO ADVANCE THE STANDARDS OF THE TEACHING PROFESSION; TO INSURE THAT EVERY STUDENT IS GUARANTEED A PROGRAM OF QUALITY EDUCATION; TO PROMOTE THE WELFARE OF ITS MEMBERS, TO PROMOTE THE AIMS AND OBJECTIVES OF THE AMERICAN FEDERATION OF TEACHERS TO EXPOSE AND FIGHT ALL FORMS OF RACISM AND DISCRIMINATION; TO ORGANIZE ALL PERSONNEL ENGAGED IN EDUCATION INTO ONE UNITED ORGANIZATION; AND TO ENGAGE IN COLLECTIVE BARGAINING, CULTURAL, CIVIC, LEGISLATIVE, POLITICAL, FRATERNAL, EDUCATIONAL, CHARITABLE, WELFARE, SOCIAL, AND OTHER ACTIVITIES WHICH THE INTEREST OF THE UNION AND ITS MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 6 WITH THE CONSTITUTIONAL CHANGE IN 2010, THE DUES RATE IS BASED ON THE FULL DUES, MODIFIED AND MINIMAL DUES RATES. WITH CONSTITUTIONAL CHANGE, THE BTU NOW HAS TWO CHAPTERS AND ONLY ONE PRESIDENT. THERE WERE ONCE TWO PRESIDENTS. BY STATE LAW THE UNION WAS GIVEN AN ADDITIONAL UNIT TO REPRESENT -- SCHOOL RELATED PERSONNEL. THE PARAPROFESSIONAL CHAPTER IS NOW THE "PARAPROFESSIONAL AND SCHOOL RELATED PERSONNEL." FORM 990, PART VI, SECTION A, LINE 7A ACTIVE CHAPTER MEMBERS ELECT THE EXECUTIVE BOARD MEMBERS OF EACH CHAPTER IN MAY OF EVERY THIRD YEAR. VOTING IS CONDUCTED BY SECRET BALLOT AMONG THE MEMBERS OF EACH CHAPTER IN GOOD STANDING. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES CANNOT ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE ORGANIZATION'S OUTSIDE AUDIT FIRM AND IN-HOUSE FINANCIAL AND LEGAL PROFESSIONALS. THE FORM IS THEN FINALIZED AND SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C EACH ELECTED OFFICER, STAFF MEMBER OR BTU EMPLOYEE IS REQUIRED TO ANNUALLY (1) REVIEW A COPY OF THE POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO; (2) COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. FORM 990, PART VI, SECTION C, LINE 19 BTU'S FORM 990 IS AVAILABLE, AS REQUIRED BY LAW, UPON REQUEST. BTU'S GOVERNING DOCUMENTS ALONG WITH AUDITED FINANCIAL STATEMENTS ARE PUBLICLY AVAILABLE. FORM 990, PART VI, SECTION B, LINE 15 AS STATED IN THE BTU CONSTITUTION, THE EXECUTIVE BOARD SHALL SET AND ARRANGE FOR THE PAYMENT OF SALARIES AND EXPENSES OF EMPLOYEES AND OFFICERS. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THEN NET PERIODIC PENSION COST 21,644. OTHER COMPONENTS OF NPBC OTHER THAN SERVICE COST