Civic Intelligence

Westerville Education Association

EIN 23-7078693 • 501(c)5 • Westerville, OH

Profile

Represent labor union members through advocacy and training

519 S Otterbein AveWesterville, OH 43081
Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

95th percentile

51%

Higher net margin than 95% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$4,620

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

79th percentile

13%

Faster asset growth than 79% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

10th percentile

-13%

Faster revenue growth than 10% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$822,573

Up $90,410 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$822,573

Up $90,410 (+12%) from 2023

Revenue

Down

$178,858

Down $67,888 (-28%) from 2023

Expenses

Down

$88,448

Down $66,825 (-43%) from 2023

Net Income

Down

$90,410

Down $1,063 (-1.2%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $141,637Net Assets 2011: $141,6372011Assets 2012: $112,849Net Assets 2012: $112,8492012Assets 2013: $197,409Liabilities 2013: $0Net Assets 2013: $197,4092013Assets 2014: $324,840Liabilities 2014: $0Net Assets 2014: $324,8402014Assets 2015: $202,708Liabilities 2015: $0Net Assets 2015: $202,7082015Assets 2016: $376,820Liabilities 2016: $0Net Assets 2016: $376,8202016Assets 2017: $363,042Liabilities 2017: $0Net Assets 2017: $363,0422017Assets 2018: $442,393Liabilities 2018: $0Net Assets 2018: $442,3932018Assets 2019: $517,960Liabilities 2019: $0Net Assets 2019: $517,9602019Assets 2020: $615,142Liabilities 2020: $0Net Assets 2020: $615,1422020Assets 2021: $559,151Liabilities 2021: $0Net Assets 2021: $559,1512021Assets 2022: $640,690Liabilities 2022: $0Net Assets 2022: $640,6902022Assets 2023: $732,163Liabilities 2023: $0Net Assets 2023: $732,1632023Assets 2024: $822,573Liabilities 2024: $0Net Assets 2024: $822,5732024

Highlighted filing

2024

Assets$822,573
Liabilities$0
Net Assets$822,573

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $198,907Expenses 2011: $151,626Net Income 2011: $47,2812011Revenue 2012: $156,503Expenses 2012: $185,291Net Income 2012: -$28,7882012Revenue 2013: $199,144Expenses 2013: $114,584Net Income 2013: $84,5602013Revenue 2014: $240,966Expenses 2014: $113,535Net Income 2014: $127,4312014Revenue 2015: $42,110Expenses 2015: $164,242Net Income 2015: -$122,1322015Revenue 2016: $314,535Expenses 2016: $140,423Net Income 2016: $174,1122016Revenue 2017: $141,549Expenses 2017: $155,327Net Income 2017: -$13,7782017Revenue 2018: $244,400Expenses 2018: $165,049Net Income 2018: $79,3512018Revenue 2019: $193,398Expenses 2019: $133,656Net Income 2019: $59,7422019Revenue 2020: $192,458Expenses 2020: $111,449Net Income 2020: $81,0092020Revenue 2021: $103,432Expenses 2021: $159,423Net Income 2021: -$55,9912021Revenue 2022: $236,158Expenses 2022: $154,619Net Income 2022: $81,5392022Revenue 2023: $246,746Expenses 2023: $155,273Net Income 2023: $91,4732023Revenue 2024: $178,858Expenses 2024: $88,448Net Income 2024: $90,4102024

Highlighted filing

2024

Revenue$178,858
Expenses$88,448
Net Income$90,410

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.23$0.00$8.23$1.79$0.88$0.90
2023Detailed filing. Detailed filing data is available for this year.$7.32$0.00$7.32$2.47$1.55$0.91
2022Detailed filing. Detailed filing data is available for this year.$6.41$0.00$6.41$2.36$1.55$0.82
2021Detailed filing. Detailed filing data is available for this year.$5.59$0.00$5.59$1.03$1.59$0.56
2020Detailed filing. Detailed filing data is available for this year.$6.15$0.00$6.15$1.92$1.11$0.81
2019Detailed filing. Detailed filing data is available for this year.$5.18$0.00$5.18$1.93$1.34$0.60
2018Detailed filing. Detailed filing data is available for this year.$4.42$0.00$4.42$2.44$1.65$0.79
2017Detailed filing. Detailed filing data is available for this year.$3.63$0.00$3.63$1.42$1.55$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.77$0.00$3.77$3.15$1.40$1.74
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.42$1.64$1.22
2014Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$2.41$1.14$1.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.00$1.97$1.99$1.15$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$1.13$1.57$1.85$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$1.42$1.99$1.52$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 27, 2025
Return Version
2023v6.0
Gross Receipts
$178,858
Mission and Program Overview

Mission

Represent members and their concerns through advocacy and education.

Represent labor union members through advocacy and training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$732,163$822,573▲ $90,410
Rtn Earn Endowment Incm Other Fnds$732,163$822,573▲ $90,410
Total Assets$732,163$822,573▲ $90,410
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$732,163$822,573▲ $90,410
Total Liabilities and Net Assets / Fund Balance$732,163$822,573▲ $90,410
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly ModlichPresident
Thomas CookVice President
Amanda OakesBoard Member3-5 Fac Rep
Mark BruggerBoard Memberfloat Fac Rep
Brooke SmithBoard Memberk-2 Fac Rep
Emily WinshipBoard Memberms Rep
Sarah PainterBoard Memberspec Fac Rep
Brandon AllenBoard Memebrhs Rep
David GrimesSecretary
Molly WassmuthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$174,039
Program Service Revenue
$0
Investment Income
$4,819
Other Revenue
$0
All Other Contributions
$32,109
Change in Net Assets
$90,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$88,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$47,246
Conferences and Meetings---$16,483
Occupancy---$10,888
Office Expenses---$2,623
Other Expenses$2,363--$2,363
Travel---$1,470
Fees for Services Other---$1,000
Insurance---$710
Total Functional Expenses$0$0$0$88,448
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Membership is comprised of educators within the westerville school district.

Member election for additional members Part VI line 7A

Officers are elected by the entire membership by paper ballot within each building. Members of the executive committee, as representatives of the individual buildings, are elected by paper ballot at each individual building. Elections are held annually.

Governing body decisions Part VI line 7B

The ratification of the collective bargaining agreement is voted on by the membership as well as the annual budget and constitution and bylaws if they are modified.

Committee meeting documentation Part VI line 8B

Committee meetings are documented on occaision.

Form 990 governing body review Part VI line 11

The treasurer will review the 990 prior to filing.

Other officer or key employee compensation Part VI line 15B

The executive committee, made up of representatives from all buildings, approves the budget, which includes the compensation of the officers. All members have an opportunity to vote on the budget at a general membership meeting.

Governing documents etc available to public Part VI line 19

All governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Westerville Education Association
EIN
23-7078693
Address
519 S Otterbein Ave, Westerville, OH 43081

Signing Officer

Name
Molly Wassmuth
Title
Treasurer
Phone
6142556415
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Modlich
Formed
1983
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
HLW Tax Group
Address
5025 Arlington Centre Blvd225, Columbus, OH 43220
Preparer
Anne Hill
Phone
6142556415
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Representative assemblies $13,362scholarships $2,250contributions $8,334

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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/ExplanationTxt0MEMBERSHIP IS COMPRISED OF EDUCATORS WITHIN THE WESTERVILLE SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS ARE ELECTED BY THE ENTIRE MEMBERSHIP BY PAPER BALLOT WITHIN EACH BUILDING. MEMBERS OF THE EXECUTIVE COMMITTEE, AS REPRESENTATIVES OF THE INDIVIDUAL BUILDINGS, ARE ELECTED BY PAPER BALLOT AT EACH INDIVIDUAL BUILDING. ELECTIONS ARE HELD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RATIFICATION OF THE COLLECTIVE BARGAINING AGREEMENT IS VOTED ON BY THE MEMBERSHIP AS WELL AS THE ANNUAL BUDGET AND CONSTITUTION AND BYLAWS IF THEY ARE MODIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMITTEE MEETINGS ARE DOCUMENTED ON OCCAISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TREASURER WILL REVIEW THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE COMMITTEE, MADE UP OF REPRESENTATIVES FROM ALL BUILDINGS, APPROVES THE BUDGET, WHICH INCLUDES THE COMPENSATION OF THE OFFICERS. ALL MEMBERS HAVE AN OPPORTUNITY TO VOTE ON THE BUDGET AT A GENERAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REPRESENTATIVE ASSEMBLIES $13,362SCHOLARSHIPS $2,250CONTRIBUTIONS $8,334
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0732163
IRS990/TotalAssetsEOYAmt0822573
IRS990/TotalAssetsGrp/BOYAmt0732163
IRS990/TotalAssetsGrp/EOYAmt0822573
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0174039
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt088448
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0732163
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0822573
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04819
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178858
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0732163
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0822573
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01470
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Molly Wassmuth
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06142556415
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Westerville Education Association
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0237078693
ReturnHeader/Filer/USAddress/AddressLine1Txt0519 S Otterbein Ave
ReturnHeader/Filer/USAddress/CityNm0Westerville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043081
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471822520
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HLW Tax Group
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05025 Arlington Centre Blvd225
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbus
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043220
ReturnHeader/PreparerPersonGrp/PhoneNum06142556415
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Anne Hill
ReturnHeader/ReturnTs02025-07-09T13:09:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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