Civic Intelligence

Nauset Education Associationinc Att Rosemary Johnson (Treasurer)

EIN 04-3166388 • 501(c)5 • Orleans, MA

Profile

Support & negotiate contracts for the teachers in the nauset regional public school district

78 Eldredge ParkwayOrleans, MA 02653

nauset.massteacher.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

22nd percentile

-13%

Higher net margin than 22% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

11th percentile

-29%

Faster asset growth than 11% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

2.0%

Faster revenue growth than 49% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$88,569

Down $36,772 (-29%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$88,569

Down $36,772 (-29%) from 2023

Revenue

Up

$292,956

Up $5,715 (+2.0%) from 2023

Expenses

Up

$329,728

Up $80,752 (+32%) from 2023

Net Income

Down

-$36,772

Down $75,037 (-196%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $29,043Liabilities 2012: $0Net Assets 2012: $29,0432012Assets 2013: $30,318Liabilities 2013: $0Net Assets 2013: $30,3182013Assets 2014: $7,410Liabilities 2014: $0Net Assets 2014: $7,4102014Assets 2015: $16,109Liabilities 2015: $0Net Assets 2015: $16,1092015Assets 2016: $38,610Liabilities 2016: $0Net Assets 2016: $38,6102016Assets 2017: $20,892Liabilities 2017: $0Net Assets 2017: $20,8922017Assets 2018: $68,439Liabilities 2018: $0Net Assets 2018: $68,4392018Assets 2019: $58,970Liabilities 2019: $0Net Assets 2019: $58,9702019Assets 2020: $94,251Liabilities 2020: $0Net Assets 2020: $94,2512020Assets 2021: $72,724Liabilities 2021: $0Net Assets 2021: $72,7242021Assets 2022: $87,076Liabilities 2022: $0Net Assets 2022: $87,0762022Assets 2023: $125,341Liabilities 2023: $0Net Assets 2023: $125,3412023Assets 2024: $88,569Liabilities 2024: $0Net Assets 2024: $88,5692024

Highlighted filing

2024

Assets$88,569
Liabilities$0
Net Assets$88,569

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $269,4502012Revenue 2013: $264,390Expenses 2013: $263,115Net Income 2013: $1,2752013Revenue 2014: $289,633Expenses 2014: $312,541Net Income 2014: -$22,9082014Revenue 2015: $278,421Expenses 2015: $269,722Net Income 2015: $8,6992015Revenue 2016: $292,923Expenses 2016: $270,422Net Income 2016: $22,5012016Revenue 2017: $283,471Expenses 2017: $301,189Net Income 2017: -$17,7182017Revenue 2018: $318,725Expenses 2018: $271,178Net Income 2018: $47,5472018Revenue 2019: $262,650Expenses 2019: $272,119Net Income 2019: -$9,4692019Revenue 2020: $311,143Expenses 2020: $275,862Net Income 2020: $35,2812020Revenue 2021: $295,502Expenses 2021: $317,029Net Income 2021: -$21,5272021Revenue 2022: $289,288Expenses 2022: $274,936Net Income 2022: $14,3522022Revenue 2023: $287,241Expenses 2023: $248,976Net Income 2023: $38,2652023Revenue 2024: $292,956Expenses 2024: $329,728Net Income 2024: -$36,7722024

Highlighted filing

2024

Revenue$292,956
Expenses$329,728
Net Income-$36,772

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 22, 2024
Return Version
2023v5.1
Gross Receipts
$292,956
Mission and Program Overview

Mission

Support & negotiate contracts for the teachers in the nauset regional public school district

LABOR ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,341$88,569▼ $36,772
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$125,341$88,569▼ $36,772
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$125,341$88,569▼ $36,772
Total Net Assets Fund Balance$125,341$88,569▼ $36,772
Total Liabilities and Net Assets / Fund Balance$125,341$88,569▼ $36,772

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,658$1,658
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen HepinstallPresidentPT$4,365$4,365
Rosemary JohnsonTreasurer/membership ChairPT$3,365$3,365
Alexis MathisonVice PresidentPT$2,865$2,865
Karen NovaconMembership ChairPT$2,215$2,215
Laurie DanielsMembership ChairPT$1,865$1,865
Talia ShanahanSecretaryPT$1,865$1,865
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$292,956
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-36,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$268,490
Salaries, Compensation, and Employee Benefits$59,238
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$262,361--$262,361
Comp Disqual Persons$37,267--$37,267
Current Officers, Directors, Trustees, and Key Employees$16,542--$16,542
Payroll Taxes$5,429--$5,429
Fees for Services Accounting-$2,440-$2,440
Grants to Domestic Individuals$2,000--$2,000
Conferences and Meetings$663--$663
Insurance$526--$526
Office Expenses-$240-$240
Other Expenses$574$19-$19
Total Functional Expenses$327,029$2,699$0$329,728
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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

Members of the nauset education association inc are employees of the nauset regional school district serving 5 area towns.

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

The organization is an affiliated labor organization of the massachusetts teachers association,inc.,which holds group exemption number #2348. The nauset education association,inc.elects annually a board of directors and representives that meet with the nauset regional school district to negotiate teachers contracts and other teachers benefits.

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

All contracts negotiated by the board of directors and its negotiation team are voted on by the full membership in order to be ratified and accepted.

Form 990, Part VI, Section A, Line 8B

All meetings are documented via paper & audio recording.all votes are documented in the minutes of the board of directors.

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

A completed copy of form 990 and all attachments is provided to the board of directors through the cpa/accountants interaction with the association treasurer.

Form 990, Part VI, Section B, Line 15B

The association votes annually to elect its board of directors. That board includes a president,treasurer,secretary and two directors. All members,of the board,are compensated and receive annually either a form 1099 and or w-2.

Form 990, Part VI, Section C, Line 18

If requested,the association makes its financial statements and affiliation with the massachusetts teachers association,inc. Open to any and all concerned parties.

Form 990, Part VI, Section C, Line 19

The organization (nea inc.) holds open its articles of organization,minutes of its meetings and all policies and proceedures to any interested party upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Karen hepinstall - 120 wampum ln, eastham, ma 02642. Rosemary johnson - 4 old farm road, orleans, ma 02653. Talia shanahan - 261 ames way, centerville, ma 02636. Alexis mathison - 20 tanglewood terrace, east orleans, ma 02643. Karen novacon - 21 bluenose lane, osterville, ma 02655. Laurie daniels - po box 698, north chatham, ma 02650.

Filing and Contact Details

Filer

Filer Name
Nauset Education Associationinc
EIN
04-3166388
Phone
5082550016
Address
78 ELDREDGE PARKWAY, ORLEANS, MA 02653

Signing Officer

Name
Rosemary Johnson
Title
Treasurer
Phone
5088017552
Signed
2024-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosemary Johnson
Formed
1992
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
416
Employees
0
Volunteers
0

Preparer

Firm
Forvis Mazars Llp
Address
9 BAY STATE COURT, BREWSTER, MA 02631-2120
Preparer
Michael a Nocella CPA
Phone
5082552240
Raw XML Appendix354 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/MEMBERSHIP CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990/MissionDesc0SUPPORT & NEGOTIATE CONTRACTS FOR THE TEACHERS IN THE NAUSET REGIONAL PUBLIC SCHOOL DISTRICT
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IRS990/ProgSrvcAccomActy2Grp/Desc0TO ENGAGE IN ANY OTHER RELATED ACTIVITIES AS ARE CONSISTENT WITH THE LAW.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE NAUSET EDUCATION ASSOCIATION INC ARE EMPLOYEES OF THE NAUSET REGIONAL SCHOOL DISTRICT SERVING 5 AREA TOWNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS AN AFFILIATED LABOR ORGANIZATION OF THE MASSACHUSETTS TEACHERS ASSOCIATION,INC.,WHICH HOLDS GROUP EXEMPTION NUMBER #2348. THE NAUSET EDUCATION ASSOCIATION,INC.ELECTS ANNUALLY A BOARD OF DIRECTORS AND REPRESENTIVES THAT MEET WITH THE NAUSET REGIONAL SCHOOL DISTRICT TO NEGOTIATE TEACHERS CONTRACTS AND OTHER TEACHERS BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL CONTRACTS NEGOTIATED BY THE BOARD OF DIRECTORS AND ITS NEGOTIATION TEAM ARE VOTED ON BY THE FULL MEMBERSHIP IN ORDER TO BE RATIFIED AND ACCEPTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEETINGS ARE DOCUMENTED VIA PAPER & AUDIO RECORDING.ALL VOTES ARE DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COMPLETED COPY OF FORM 990 AND ALL ATTACHMENTS IS PROVIDED TO THE BOARD OF DIRECTORS THROUGH THE CPA/ACCOUNTANTS INTERACTION WITH THE ASSOCIATION TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION VOTES ANNUALLY TO ELECT ITS BOARD OF DIRECTORS. THAT BOARD INCLUDES A PRESIDENT,TREASURER,SECRETARY AND TWO DIRECTORS. ALL MEMBERS,OF THE BOARD,ARE COMPENSATED AND RECEIVE ANNUALLY EITHER A FORM 1099 AND OR W-2.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IF REQUESTED,THE ASSOCIATION MAKES ITS FINANCIAL STATEMENTS AND AFFILIATION WITH THE MASSACHUSETTS TEACHERS ASSOCIATION,INC. OPEN TO ANY AND ALL CONCERNED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION (NEA INC.) HOLDS OPEN ITS ARTICLES OF ORGANIZATION,MINUTES OF ITS MEETINGS AND ALL POLICIES AND PROCEEDURES TO ANY INTERESTED PARTY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8KAREN HEPINSTALL - 120 WAMPUM LN, EASTHAM, MA 02642. ROSEMARY JOHNSON - 4 OLD FARM ROAD, ORLEANS, MA 02653. TALIA SHANAHAN - 261 AMES WAY, CENTERVILLE, MA 02636. ALEXIS MATHISON - 20 TANGLEWOOD TERRACE, EAST ORLEANS, MA 02643. KAREN NOVACON - 21 BLUENOSE LANE, OSTERVILLE, MA 02655. LAURIE DANIELS - PO BOX 698, NORTH CHATHAM, MA 02650.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MASSACHUSETTS TEACHERS ASSOCIATIONINC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042652049
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt020 ASHBURTON PLACE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002108
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0125341
IRS990/TotalAssetsEOYAmt088569
IRS990/TotalAssetsGrp/BOYAmt0125341
IRS990/TotalAssetsGrp/EOYAmt088569
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02699
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0327029
IRS990/TotalFunctionalExpensesGrp/TotalAmt0329728
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0125341
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt088569
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0327029
IRS990/TotalProgramServiceRevenueAmt0292956
IRS990/TotalReportableCompFromOrgAmt016540
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0292956
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292956
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0125341
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt088569
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04 OLD FARM ROAD
IRS990/USAddress/CityNm0ORLEANS
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002653
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt0416
IRS990/WebsiteAddressTxt0HTTP://NAUSET.MASSTEACHER.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSEMARY JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05088017552
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAUSET EDUCATION ASSOCIATIONINC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ATT ROSEMARY JOHNSON (TREASURER)
ReturnHeader/Filer/BusinessNameControlTxt0NAUS
ReturnHeader/Filer/EIN0043166388
ReturnHeader/Filer/PhoneNum05082550016
ReturnHeader/Filer/USAddress/AddressLine1Txt078 ELDREDGE PARKWAY
ReturnHeader/Filer/USAddress/CityNm0ORLEANS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002653
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0440160260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FORVIS MAZARS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09 BAY STATE COURT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BREWSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0026312120
ReturnHeader/PreparerPersonGrp/PhoneNum05082552240
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A NOCELLA CPA
ReturnHeader/ReturnTs02024-11-05T09:59:07-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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