Civic Intelligence

Maine Education Association

EIN 01-0114035 • 501(c)5 • Augusta, ME

Profile

We advocate for our members by influencing government policies, building community support for public education, expanding educational employees' rights, and promoting improvements in working conditions.

35 Community DriveAugusta, ME 04330

www.maineea.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.14x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.11x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

26th percentile

1.3%

Higher net margin than 26% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$282,051

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Asset Growth

48th percentile

7.1%

Faster asset growth than 48% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

4.4%

Faster revenue growth than 39% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,060,665

Up $535,231 (+7.1%) from 2023

Liabilities

Up

$1,123,968

Up $309,559 (+38%) from 2023

Net Assets

Up

$6,936,697

Up $225,672 (+3.4%) from 2023

Revenue

Up

$9,883,218

Up $419,713 (+4.4%) from 2023

Expenses

Up

$9,750,219

Up $887,843 (+10%) from 2023

Net Income

Down

$132,999

Down $468,130 (-78%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $3,399,491Liabilities 2011: $1,003,881Net Assets 2011: $2,395,6102011Assets 2012: $3,651,114Liabilities 2012: $1,064,155Net Assets 2012: $2,586,9592012Assets 2013: $3,745,836Liabilities 2013: $1,091,238Net Assets 2013: $2,654,5982013Assets 2014: $3,832,004Liabilities 2014: $1,036,447Net Assets 2014: $2,795,5572014Assets 2015: $3,510,564Liabilities 2015: $820,701Net Assets 2015: $2,689,8632015Assets 2016: $3,640,881Liabilities 2016: $852,359Net Assets 2016: $2,788,5222016Assets 2017: $3,893,070Liabilities 2017: $798,913Net Assets 2017: $3,094,1572017Assets 2018: $4,422,953Liabilities 2018: $980,276Net Assets 2018: $3,442,6772018Assets 2019: $4,381,364Liabilities 2019: $736,228Net Assets 2019: $3,645,1362019Assets 2020: $5,421,246Liabilities 2020: $858,855Net Assets 2020: $4,562,3912020Assets 2021: $6,378,027Liabilities 2021: $901,914Net Assets 2021: $5,476,1132021Assets 2022: $7,251,288Liabilities 2022: $1,172,320Net Assets 2022: $6,078,9682022Assets 2023: $7,525,434Liabilities 2023: $814,409Net Assets 2023: $6,711,0252023Assets 2024: $8,060,665Liabilities 2024: $1,123,968Net Assets 2024: $6,936,6972024

Highlighted filing

2024

Assets$8,060,665
Liabilities$1,123,968
Net Assets$6,936,697

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $8,398,133Expenses 2011: $8,019,253Net Income 2011: $378,8802011Revenue 2012: $8,142,599Expenses 2012: $7,990,523Net Income 2012: $152,0762012Revenue 2013: $8,165,339Expenses 2013: $8,097,700Net Income 2013: $67,6392013Revenue 2014: $8,237,394Expenses 2014: $8,213,749Net Income 2014: $23,6452014Revenue 2015: $8,354,573Expenses 2015: $8,410,104Net Income 2015: -$55,5312015Revenue 2016: $8,431,656Expenses 2016: $8,361,684Net Income 2016: $69,9722016Revenue 2017: $8,696,672Expenses 2017: $8,426,268Net Income 2017: $270,4042017Revenue 2018: $8,752,366Expenses 2018: $8,429,628Net Income 2018: $322,7382018Revenue 2019: $8,998,164Expenses 2019: $8,796,630Net Income 2019: $201,5342019Revenue 2020: $9,134,650Expenses 2020: $8,238,113Net Income 2020: $896,5372020Revenue 2021: $9,353,123Expenses 2021: $8,656,350Net Income 2021: $696,7732021Revenue 2022: $9,312,665Expenses 2022: $8,550,921Net Income 2022: $761,7442022Revenue 2023: $9,463,505Expenses 2023: $8,862,376Net Income 2023: $601,1292023Revenue 2024: $9,883,218Expenses 2024: $9,750,219Net Income 2024: $132,9992024

Highlighted filing

2024

Revenue$9,883,218
Expenses$9,750,219
Net Income$132,999

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.06$1.12$6.94$9.88$9.75$0.13
2023Detailed filing. Detailed filing data is available for this year.$7.53$0.81$6.71$9.46$8.86$0.60
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.25$1.17$6.08$9.31$8.55$0.76
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.38$0.90$5.48$9.35$8.66$0.70
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$0.86$4.56$9.13$8.24$0.90
2019Detailed filing. Detailed filing data is available for this year.$4.38$0.74$3.65$9.00$8.80$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$0.98$3.44$8.75$8.43$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.80$3.09$8.70$8.43$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$0.85$2.79$8.43$8.36$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.51$0.82$2.69$8.35$8.41$0.06
2014Summary only. Only limited summary data is available for this year.$3.83$1.04$2.80$8.24$8.21$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$1.09$2.65$8.17$8.10$0.07
2012Summary only. Only limited summary data is available for this year.$3.65$1.06$2.59$8.14$7.99$0.15
2011Summary only. Only limited summary data is available for this year.$3.40$1.00$2.40$8.40$8.02$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 5, 2025
Return Version
2023v6.0
Gross Receipts
$9,897,557
Mission and Program Overview

Mission

We advocate for our members by influencing government policies, building community support for public education, expanding educational employees' rights, and promoting improvements in working conditions.

Public education labor advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,985,589$4,391,802▼ $593,787
Investments in Publicly Traded Securities$1,091,885$1,203,477▲ $111,592
Land, Buildings, and Equipment, Net$1,061,118$1,071,144▲ $10,026
Pledges and Grants Receivable$275,875$230,288▼ $45,587
Prepaid Expenses and Deferred Charges$79,443$55,286▼ $24,157
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$7,525,434$8,060,665▲ $535,231
Other Assets Total$31,024$1,108,168▲ $1,077,144
Liabilities
Accounts Payable and Accrued Expenses$743,115$1,010,768▲ $267,653
Deferred Revenue$45,363$97,851▲ $52,488
Other Liabilities$25,931$15,349▼ $10,582
Total Liabilities$814,409$1,123,968▲ $309,559
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,711,025$6,936,697▲ $225,672
Total Net Assets Fund Balance$6,711,025$6,936,697▲ $225,672
Total Liabilities and Net Assets / Fund Balance$7,525,434$8,060,665▲ $535,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$730,355$1,813,706$2,544,061
Equipment$83,205$467,085$550,290
Land$204,000-$204,000
Other Land Buildings$53,584$19,680$73,264
Other Assets Org$121,799--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachelle BristolExecutive DirectorFT$184,860$97,191$282,051
Krystyna DzialoDeputy ExecutiveFT$157,194$101,474$258,668
Tammy SimpsonBusiness ManagerFT$152,541$92,553$245,094
John BracciodietaUniserv DirectorFT$136,330$86,888$223,218
Lee PullenIt CoordinatorFT$135,916$81,120$217,036
Aymie WalsheUniserv DirectorFT$136,800$74,249$211,049
Rosemary MahoneyPast Uniserv DirectorFT$135,800$64,645$200,445
Ben GrantGeneral CounselFT$140,986$51,028$192,014
Grace LeavittPresident (thru July)FT$129,088$54,645$183,733
Jesse HargrovePresidentFT$15,491-$15,491
Beth FrenchVice PresidentPT$7,745-$7,745
Rebecca ManchesterDirector-$3,176-$3,176
Cedena McavoyDirector-$3,146-$3,146
Christopher JonesDirector (thru July)-$3,091-$3,091
Dennis BoydDirector-$3,091-$3,091
Evelyn AtwoodDirector-$3,091-$3,091
Janice MurphyDirector (thru July)-$3,091-$3,091
Lisa LeducDirector (thru July)-$3,091-$3,091
Pamela KinseyDirector-$3,091-$3,091
Rebecca ColeNea Director-$3,091-$3,091
Thresa MitchellDirector-$3,091-$3,091
Tom WalshDirector-$3,091-$3,091
Jay NicholsonDirector-$1,560-$1,560
Kay GrindallDirector-$1,560-$1,560
Kristen BraunDirector (thru July)-$1,560-$1,560
Lisa HendersonDirector-$1,560-$1,560
Susan Szava-kovatsDirector (thru July)-$1,560-$1,560
Valerie PinkhamDirector-$1,560-$1,560

Board Members and Trustees

NameTitle
Hilary KochDirector
Kendrah FisherDirector
Michael GrilloDirector
Suzanne NelsonDirector
Jaye RichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,429,148
Program Service Revenue
$1,203,638
Investment Income
$200,026
Other Revenue
$50,406
All Other Contributions
$763,321
Change in Net Assets
$132,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,878,963
Revenue Not Reported on Financial Statements
$4,255
Revenue Not Reported on Form 990
$92,673
Total Revenue per Audited Statements
$9,971,636
Total Revenue per Form 990
$9,883,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,577,373
Other Expenses$2,110,785
Grants and Similar Amounts Paid$62,061
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$3,731,996
Pension Plan Contributions---$1,331,883
Other Employee Benefits---$1,145,539
Current Officers, Directors, Trustees, and Key Employees---$1,032,224
Travel---$402,660
Payroll Taxes---$335,731
Conferences and Meetings---$307,195
Occupancy---$293,864
Fees for Services Legal---$264,720
Office Expenses---$193,816
Depreciation Depletion---$154,783
Information Technology---$120,277
Grants to Domestic Orgs---$62,061
All Other Expenses---$61,444
Fees for Services Other---$49,878
Insurance---$33,350
Fees for Services Accounting---$30,468
Other Expenses---$17,068
Fees for Service Investment Mgmnt Fees---$4,255
Fees for Services Lobbying---$300
Total Functional Expenses$0$0$0$9,750,219

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,750,219
Expenses per Audited Statements$9,745,964
Total Expenses per Audited Statements$9,745,964
Expenses Not Reported on Financial Statements$4,255
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mea-retiredCaribou, ME501(c)(6)Operational Support$20,000
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$15,349
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 6

The members elect the members of the governing body (but not if the persons on the governing body are the organization's only members) and their delegates. The members approve significant decisions of the governing body. The members can receive a share of the organization's profits or excess dues or a share of the organization's net assets upon the organization's dissolution.

Form 990, Part VI, Section A, Line 7A

Any active member of the mea is eligible to be elected to be a voting member of the mea-ra by active members. Any retired member of the mea is eligible to be elected a voting member of the mea-ra by retired members. Any student member of the mea is eligible to be elected a voting member of the mea-ra by student members. Mea-ra delegates shall be elected in accordance with the one-person, one vote principle. Only active, student, and retired members shall be eligible to nominate and vote. Elections shall be conducted by open nomination and secret ballot.

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

The mea-ra shall be the legislative body of the association. It shall have the power to transact all business of the association, to enact legislation relative to the association, and to make general regulations governing the work of the board of directors.

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

The association president (chair of the board of directors), corporate secretary (executive director) and business manager review the form 990 and compare the information to the audited financial statements prior to filing. Usually done during the first two weeks of the month in which the form 990 is due to be filed.

Form 990, Part VI, Section B, Line 12C

There is a conflict of interest policy and a code of ethics that pertain to employees and all elected officers and members of the board of directors of the association. The policies are reviewed and reaffirmed annually at an open meeting of the board of directors. All policies are posted on the members-only section of the association's website and are made available to the public upon request. To date, no conflicts of interest have existed at the staff or board levels. Board members are required to disclose potential conflicts of interest and would be prohibited from voting on relevant issues if one were to occur.

Form 990, Part VI, Section B, Line 15

All officer compensation is calculated by a formula that is established in written policy by the mea board of directors. The formula utilizes average teacher salary data computed by the state of maine department of education. All policies are reviewed annually and either amended or reaffirmed by the board. Regardless of policy, no officer can be compensated for more than allowed in the annual budget of the association as passed by the (independent) representative assembly at its annual meeting. The executive director's contract, including compensation, is brought forward to the (independent) board of directors by the chair for review and approval and is voted upon by the board.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Maine Education Association
EIN
01-0114035
Phone
2076225866
Address
35 COMMUNITY DRIVE, AUGUSTA, ME 04330

Signing Officer

Name
Rachelle Bristol
Title
Executive Director
Phone
2077752387
Signed
2025-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachelle Bristol
Formed
1859
Legal Domicile
Me
Voting Board Members
19
Independent Board Members
18
Employees
48
Volunteers
200

Preparer

Firm
Wipfli Llp
Address
1 MARKET SQUARE, AUGUSTA, ME 04330-4637
Preparer
Joshua Callnan CPA
Phone
2076224766
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(5) of the internal revenue code and applicable state law, though it is subject to tax on income unrelated to its exempt purpose. The association is required to assess whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The association has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.

Raw XML AppendixShowing 400 of 889 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/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DEPUTY EXECUTIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt27BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt28UNISERV DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt30PAST UNISERV DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31IT COORDINATOR
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IRS990/MissionDesc0WE ADVOCATE FOR OUR MEMBERS BY INFLUENCING GOVERNMENT POLICIES, BUILDING COMMUNITY SUPPORT FOR PUBLIC EDUCATION, EXPANDING EDUCATIONAL EMPLOYEES' RIGHTS, AND PROMOTING IMPROVEMENTS IN WORKING CONDITIONS.
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