Civic Intelligence

Nauset Education Associationinc Att Rosemary Johnson (Treasurer)

990 • Fiscal year 2016 • EIN 04-3166388

Jul 01, 2015 to Jun 30, 2016 • Filed on Aug 24, 2016

46 Eldredge ParkwayOrleans, MA 02653

(508) 255-0016

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.00x

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

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.00x

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

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

62nd percentile

7.7%

Higher net margin than 62% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

64th percentile

$4,648

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

98th percentile

140%

Faster asset growth than 98% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

5.2%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$38,610

Up $22,501 (+140%) from 2015

Net Assets

Up

$38,610

Up $22,501 (+140%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$292,923

Up $14,502 (+5.2%) from 2015

Expenses

Up

$270,422

Up $700 (+0.3%) from 2015

Net Income

Up

$22,501

Up $13,802 (+159%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$38,610
Liabilities$0
Net Assets$38,610

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$292,923
Expenses$270,422
Net Income$22,501
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Aug 24, 2016
Return Version
2015v2.1
Gross Receipts
$292,923
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$16,109$38,610▲ $22,501
Land, Buildings, and Equipment, Net-$0-
Total Assets$16,109$38,610▲ $22,501
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$16,109$38,610▲ $22,501
Total Net Assets Fund Balance$16,109$38,610▲ $22,501
Total Liabilities and Net Assets / Fund Balance$16,109$38,610▲ $22,501

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Rosemary JohnsonTreasurerPT$4,648$4,648
Mark MathisonPresidentPT$4,298$4,298
Ann McconchieVice PresidentPT$1,798$1,798
Nancy WaldronSecretaryPT$1,298$1,298
Revenue and Support

Revenue Composition

Contributions and Grants
$292,923
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$22,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$239,501
Salaries, Compensation, and Employee Benefits$30,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$236,709
Other Salaries and Wages---$16,228
Current Officers, Directors, Trustees, and Key Employees---$12,042
Payroll Taxes---$2,651
Fees for Services Accounting---$1,965
Other Expenses---$15
Total Functional Expenses$0$0$0$270,422
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
Yes
Annual disclosure for covered persons
No
Audit committee
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 11

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

Mark mathison - 20 tanglewood drive (box 9), orleans, ma 02653. Rosemary johnson - 4 old farm road, orleans, ma 02653. Nancy waldron - 34 great oak road, orleans, ma 02653. Ann mcconchie - 878 satucket road, brewster, ma 02631.

Filing and Contact Details

Filer

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

Signing Officer

Name
Rosemary Johnson
Title
Treasurer
Phone
5082461042
Signed
2016-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosemary Johnson
Formed
1992
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
479
Employees
27
Volunteers
0

Preparer

Firm
Lynch Malloy Marini Llp
Address
9 BAYSTATE COURT, BREWSTER, MA 02631
Preparer
George W Malloy CPA
Phone
5082552240
Raw XML Appendix311 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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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/ExplanationTxt8MARK MATHISON - 20 TANGLEWOOD DRIVE (BOX 9), ORLEANS, MA 02653. ROSEMARY JOHNSON - 4 OLD FARM ROAD, ORLEANS, MA 02653. NANCY WALDRON - 34 GREAT OAK ROAD, ORLEANS, MA 02653. ANN MCCONCHIE - 878 SATUCKET ROAD, BREWSTER, MA 02631.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VII
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292923
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016109
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038610
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt016109
IRS990/UnrestrictedNetAssetsGrp/EOYAmt038610
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04 OLD FARM ROAD
IRS990/USAddress/CityNm0ORLEANS
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002653
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt0479
IRS990/WebsiteAddressTxt0HTTP://NAUSET.MASSTEACHER.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSEMARY JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05082461042
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-24
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/AddressLine1Txt046 ELDREDGE PARKWAY
ReturnHeader/Filer/USAddress/CityNm0ORLEANS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002653
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043334439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LYNCH MALLOY MARINI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09 BAYSTATE COURT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BREWSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002631
ReturnHeader/PreparerPersonGrp/PhoneNum05082552240
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE W MALLOY CPA
ReturnHeader/ReturnTs02016-08-26T10:25:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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