Civic Intelligence

Leominster Education Association Inc

990EZ • Fiscal year 2018 • EIN 23-7163024

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 14, 2018

500 Kennedy WayLeominster, MA 01453

(978) 422-8180

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

37th percentile

-0.5%

Higher net margin than 37% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

63rd percentile

$4,152

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

35th percentile

-2.0%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

34th percentile

-3.4%

Faster revenue growth than 34% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$132,460

Down $2,763 (-2.0%) from 2017

Net Assets

Up

$132,274

Up $1,385 (+1.1%) from 2017

Liabilities

Down

$186

Down $4,148 (-96%) from 2017

Revenue

Down

$44,879

Down $1,589 (-3.4%) from 2017

Expenses

Up

$45,116

Up $2,570 (+6.0%) from 2017

Net Income

Down

-$237

Down $4,159 (-106%) from 2017

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $88,402Liabilities 2011: $0Net Assets 2011: $88,4022011Assets 2012: $91,705Liabilities 2012: $0Net Assets 2012: $91,7052012Assets 2013: $106,965Liabilities 2013: $0Net Assets 2013: $106,9652013Assets 2014: $125,657Liabilities 2014: $972Net Assets 2014: $124,6852014Assets 2015: $136,985Liabilities 2015: $1,591Net Assets 2015: $135,3942015Assets 2016: $130,498Liabilities 2016: $5,357Net Assets 2016: $125,1412016Assets 2017: $135,223Liabilities 2017: $4,334Net Assets 2017: $130,8892017Assets 2018: $132,460Liabilities 2018: $186Net Assets 2018: $132,2742018Assets 2019: $147,594Net Assets 2019: $147,5942019Assets 2020: $150,158Net Assets 2020: $150,1582020Assets 2021: $107,277Net Assets 2021: $107,2772021Assets 2022: $122,936Net Assets 2022: $122,9362022Assets 2023: $125,761Net Assets 2023: $125,7612023Assets 2024: $125,812Net Assets 2024: $125,8122024Assets 2025: $127,488Net Assets 2025: $127,4882025

Highlighted filing

2018

Assets$132,460
Liabilities$186
Net Assets$132,274

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2011: $346,6612011Expenses 2012: $368,9912012Expenses 2013: $370,0862013Revenue 2014: $392,886Expenses 2014: $376,125Net Income 2014: $16,7612014Revenue 2015: $62,245Expenses 2015: $51,828Net Income 2015: $10,4172015Revenue 2016: $55,786Expenses 2016: $65,344Net Income 2016: -$9,5582016Revenue 2017: $46,468Expenses 2017: $42,546Net Income 2017: $3,9222017Revenue 2018: $44,879Expenses 2018: $45,116Net Income 2018: -$2372018Revenue 2019: $51,882Expenses 2019: $38,008Net Income 2019: $13,8742019Revenue 2020: $40,134Expenses 2020: $39,629Net Income 2020: $5052020Revenue 2021: $15,724Expenses 2021: $64,948Net Income 2021: -$49,2242021Revenue 2022: $81,907Expenses 2022: $58,579Net Income 2022: $23,3282022Revenue 2023: $56,422Expenses 2023: $57,255Net Income 2023: -$8332023Revenue 2024: $57,976Expenses 2024: $63,630Net Income 2024: -$5,6542024Revenue 2025: $68,669Expenses 2025: $68,908Net Income 2025: -$2392025

Highlighted filing

2018

Revenue$44,879
Expenses$45,116
Net Income-$237
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 14, 2018
Return Version
2017v2.2
Gross Receipts
$44,879
Mission and Program Overview

Mission

To work for the welfare of school children, the advancement of education, and the improvement of instructional opportunities for all.To enhance and promote the adoption of ethical practices, personnel policies and standards of preparation and participation as mark of a professional.To unify and strengthen the teaching profession and to secure and maintain salaries, retirement, tenure, professional and sick leave, professional development and other conditions necessary to support teaching as a profession.The enable members to speak with a common voice on matters pertaining to the profession and to present their individual and common interests before the School committee and other legal authorities.To engage in any other related activities as are consistent with the law.

Program Services

DescriptionGrantsExpenses
To improve instructional opportunities in order to advance education in the Leominster school system.To award scholarships to students entering the teaching profession.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer KiferPresident-$4,152-$4,152
Sandra CucchiaraVice President-$3,021-$3,021
Leah BurnsSecretary-$2,525-$2,525
Shannon PayetteTreasurer-$1,951-$1,951
Filing and Contact Details

Filer

Filer Name
Leominster Education Association Inc
EIN
23-7163024
Address
500 Kennedy Way, Leominster, MA 01453

Signing Officer

Name
Shannon Payette
Title
Treasurer
Signed
2018-10-14
Discuss with paid preparer
Yes

Preparer

Firm
Marina Raher CPA
Address
50 Leominster Rd Suite 15, Sterling, MA 01564
Preparer
Marina Raher
Phone
9784228180
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $222

Other Expenses.1007

Conferences, Conventions, and Meetings $2988

Other Expenses.1

Miscellaneous $727

Other Expenses.3

Filing Fees $15

Total Liabilities.1

Payroll Liabilities - Beginning $4334 Payroll Liabilities - Ending $186

Raw XML Appendix115 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Shannon Wetherell
IRS990EZ/BooksInCareOfDetail/PhoneNum09784228180
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt066 Clinton Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sterling
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001564
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0135223
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0132460
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-237
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01034
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0135223
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0132460
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt03000
IRS990EZ/GrossReceiptsAmt044879
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt018
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt044861
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0130889
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0132274
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0130889
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0132274
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt04152
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt11951
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt23021
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt32525
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jennifer Kifer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Shannon Payette
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sandra Cucchiara
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Leah Burns
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt01622
IRS990EZ/OtherExpensesTotalAmt03952
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To work for the welfare of school children, the advancement of education, and the improvement of instructional opportunities for all.To enhance and promote the adoption of ethical practices, personnel policies and standards of preparation and participation as mark of a professional.To unify and strengthen the teaching profession and to secure and maintain salaries, retirement, tenure, professional and sick leave, professional development and other conditions necessary to support teaching as a profession.The enable members to speak with a common voice on matters pertaining to the profession and to present their individual and common interests before the School committee and other legal authorities.To engage in any other related activities as are consistent with the law.
IRS990EZ/PrintingPublicationsPostageAmt0125
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To improve instructional opportunities in order to advance education in the Leominster school system.To award scholarships to students entering the teaching profession.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt037005
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt04334
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0186
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt045116
IRS990EZ/TotalRevenueAmt044879
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $222
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, Conventions, and Meetings $2988
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Miscellaneous $727
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Filing Fees $15
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Payroll Liabilities - Beginning $4334 Payroll Liabilities - Ending $186
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Shannon Payette
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Leominster Education Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0LEOM
ReturnHeader/Filer/EIN0237163024
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 Kennedy Way
ReturnHeader/Filer/USAddress/CityNm0Leominster
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001453
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043321965
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marina Raher CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt050 Leominster Rd Suite 15
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sterling
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001564
ReturnHeader/PreparerPersonGrp/PhoneNum09784228180
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marina Raher
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-10-14T15:55:22-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.27$1.27$0.69$0.69$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.26$1.26$0.58$0.64$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.26$1.26$0.56$0.57$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.23$1.23$0.82$0.59$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.07$1.07$0.16$0.65$0.49
2020Detailed filing. Detailed filing data is available for this year.$1.50$1.50$0.40$0.40$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.48$1.48$0.52$0.38$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.45$0.45$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.04$1.31$0.46$0.43$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.05$1.25$0.56$0.65$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.35$0.62$0.52$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$3.93$3.76$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$3.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$3.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.88$3.47