Civic Intelligence

Maryland State Education Association

EIN 52-0607919 • 501(c)5 • Annapolis, MD

Profile

The maryland state education association empowers members to make a positive difference in their professional lives in order to elevate the quality of public education for all students.

140 Main StAnnapolis, MD 21401-2003

www.marylandeducators.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.10x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2023

Net Margin

54th percentile

17%

Higher net margin than 54% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

60th percentile

11%

Faster asset growth than 60% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-1.7%

Faster revenue growth than 12% of similar nonprofits.

501(c)5 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Up

$55,950,580

Up $5,529,948 (+11%) from 2023

Liabilities

Up

$6,088,102

Up $1,247,252 (+26%) from 2023

Net Assets

Up

$49,862,478

Up $4,282,696 (+9.4%) from 2023

Revenue

Up

$27,386,297

Up $1,361,413 (+5.2%) from 2023

Expenses

Up

$23,726,988

Up $2,027,740 (+9.3%) from 2023

Net Income

Down

$3,659,309

Down $666,327 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $14,445,481Liabilities 2010: $8,289,750Net Assets 2010: $6,155,7312010Assets 2011: $14,768,175Liabilities 2011: $9,101,429Net Assets 2011: $5,666,7462011Assets 2012: $15,535,176Liabilities 2012: $12,789,197Net Assets 2012: $2,745,9792012Assets 2013: $16,597,999Liabilities 2013: $8,661,980Net Assets 2013: $7,936,0192013Assets 2014: $18,083,311Liabilities 2014: $7,559,496Net Assets 2014: $10,523,8152014Assets 2015: $20,696,854Liabilities 2015: $13,010,247Net Assets 2015: $7,686,6072015Assets 2016: $22,711,107Liabilities 2016: $18,821,888Net Assets 2016: $3,889,2192016Assets 2017: $25,671,337Liabilities 2017: $12,650,157Net Assets 2017: $13,021,1802017Assets 2018: $29,239,149Liabilities 2018: $10,243,407Net Assets 2018: $18,995,7422018Assets 2019: $32,851,221Liabilities 2019: $12,432,050Net Assets 2019: $20,419,1712019Assets 2020: $38,113,943Liabilities 2020: $15,714,141Net Assets 2020: $22,399,8022020Assets 2021: $43,355,730Liabilities 2021: $11,197,555Net Assets 2021: $32,158,1752021Assets 2022: $45,309,810Liabilities 2022: $7,182,729Net Assets 2022: $38,127,0812022Assets 2023: $50,420,632Liabilities 2023: $4,840,850Net Assets 2023: $45,579,7822023Assets 2024: $55,950,580Liabilities 2024: $6,088,102Net Assets 2024: $49,862,4782024

Highlighted filing

2024

Assets$55,950,580
Liabilities$6,088,102
Net Assets$49,862,478

Operations Trend

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

$30M$20M$10M$0Expenses 2010: $18,616,4502010Expenses 2011: $19,552,8522011Expenses 2012: $18,917,4362012Expenses 2013: $19,342,2752013Revenue 2014: $20,843,566Expenses 2014: $19,749,858Net Income 2014: $1,093,7082014Revenue 2015: $21,603,488Expenses 2015: $19,039,970Net Income 2015: $2,563,5182015Revenue 2016: $22,461,932Expenses 2016: $20,361,969Net Income 2016: $2,099,9632016Revenue 2017: $22,646,411Expenses 2017: $20,163,177Net Income 2017: $2,483,2342017Revenue 2018: $24,002,254Expenses 2018: $20,727,215Net Income 2018: $3,275,0392018Revenue 2019: $23,512,766Expenses 2019: $20,206,481Net Income 2019: $3,306,2852019Revenue 2020: $24,146,309Expenses 2020: $20,027,263Net Income 2020: $4,119,0462020Revenue 2021: $24,648,510Expenses 2021: $20,272,331Net Income 2021: $4,376,1792021Revenue 2022: $26,467,904Expenses 2022: $22,573,304Net Income 2022: $3,894,6002022Revenue 2023: $26,024,884Expenses 2023: $21,699,248Net Income 2023: $4,325,6362023Revenue 2024: $27,386,297Expenses 2024: $23,726,988Net Income 2024: $3,659,3092024

Highlighted filing

2024

Revenue$27,386,297
Expenses$23,726,988
Net Income$3,659,309

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$56.0$6.09$49.9$27.4$23.7$3.66
2023Detailed filing. Detailed filing data is available for this year.$50.4$4.84$45.6$26.0$21.7$4.33
2022Detailed filing. Detailed filing data is available for this year.$45.3$7.18$38.1$26.5$22.6$3.89
2021Detailed filing. Detailed filing data is available for this year.$43.4$11.2$32.2$24.6$20.3$4.38
2020Detailed filing. Detailed filing data is available for this year.$38.1$15.7$22.4$24.1$20.0$4.12
2019Detailed filing. Detailed filing data is available for this year.$32.9$12.4$20.4$23.5$20.2$3.31
2018Detailed filing. Detailed filing data is available for this year.$29.2$10.2$19.0$24.0$20.7$3.28
2017Detailed filing. Detailed filing data is available for this year.$25.7$12.7$13.0$22.6$20.2$2.48
2016Detailed filing. Detailed filing data is available for this year.$22.7$18.8$3.89$22.5$20.4$2.10
2015Detailed filing. Detailed filing data is available for this year.$20.7$13.0$7.69$21.6$19.0$2.56
2014Detailed filing. Detailed filing data is available for this year.$18.1$7.56$10.5$20.8$19.7$1.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$8.66$7.94$19.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$12.8$2.75$18.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.8$9.10$5.67$19.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$8.29$6.16$18.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$27,386,297
Mission and Program Overview

Mission

The maryland state education association empowers members to make a positive difference in their professional lives in order to elevate the quality of public education for all students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$25,280,018$31,675,998▲ $6,395,980
Land, Buildings, and Equipment, Net$6,844,695$7,620,710▲ $776,015
Savings and Temporary Cash Investments$7,985,509$5,246,477▼ $2,739,032
Other Notes and Loans Receivable, Net$2,550,392$2,319,246▼ $231,146
Accounts Receivable$1,627,772$905,487▼ $722,285
Prepaid Expenses and Deferred Charges$779,285$413,294▼ $365,991
Inventories for Sale or Use$38,919$38,813▼ $106
Total Assets$50,420,632$55,950,580▲ $5,529,948
Other Assets Total$5,314,042$7,730,555▲ $2,416,513
Liabilities
Other Liabilities$3,593,303$4,715,381▲ $1,122,078
Accounts Payable and Accrued Expenses$1,167,731$1,282,312▲ $114,581
Deferred Revenue$79,816$90,409▲ $10,593
Total Liabilities$4,840,850$6,088,102▲ $1,247,252
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$43,241,271$47,935,450▲ $4,694,179
Net Assets With Donor Restrictions$2,338,511$1,927,028▼ $411,483
Total Net Assets Fund Balance$45,579,782$49,862,478▲ $4,282,696
Total Liabilities and Net Assets / Fund Balance$50,420,632$55,950,580▲ $5,529,948

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,358,193$3,462,952$9,821,145
Other Land Buildings$731,375$245,470$976,845
Land$516,300-$516,300
Equipment$14,842$44,697$59,539
Leasehold Improvements$0--
Other Assets Org$165,956--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,549,780-▲ $445,008-$3,994,788
2022$3,394,511-▲ $155,269-$3,549,780
2021$3,909,894-▼ $512,383-$3,394,511
2020$3,520,823-▲ $392,293-$3,909,894
2019$3,220,474-▲ $305,195-$3,520,823
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sean JohnsonExecutive DirectorFT$248,796$92,445$341,241
Kristy AndersonGeneral CounselFT$208,250$95,619$303,869
Sarah WilkersonChief Financial OfficerFT$216,420$67,578$283,998
Paula VoelkerAssistant Executive DirectorFT$187,915$82,648$270,563
Bernadette MaddoxManaging DirectorFT$185,933$71,955$257,888
Adam MendelsonAssistant Executive DirectorFT$197,001$59,378$256,379
Damon FeltonAssistant CounselFT$170,340$80,020$250,360
Geraldine DuvalAssistant Executive DirectorFT$176,276$73,045$249,321
Joshua ArdisonManaging DirectorFT$184,684$64,206$248,890
Samantha ZwerlingManaging DirectorFT$162,322$80,019$242,341
Elaine CrawfordManaging DirectorFT$148,803$82,633$231,436
Theresa DudleyVice President (through 7/31/2024)FT$51,063-$51,063
Cheryl BostPresident (through 7/31/2024)FT$33,289-$33,289
Colleen MorrisTreasurerPT$6,667-$6,667

Board Members and Trustees

NameTitle
Paul LemlePresident (eff. 8/1/2024)
Anzer Nikki WoodwardVice President (eff. 8/1/2024)
Matthew GresickNea Director
Michelle AlexanderNea Director
Tanya MartinNea Director
Danillya WilsonMember-at-large
Ivory Smith SrMember-at-large
Ronnie BeardMember-at-large
James HendersonMember-at-large (eff. 8/1/2024)
Russell LeoneMember-at-large (eff. 8/1/2024)
SONIA D'URBANOMember-at-large (eff. 8/1/2024)
Tony MartinetMember-at-large (eff. 8/1/2024)
Felixberto LazaroMember-at-large (through 7/31/2024)
Justin HeidMember-at-large (through 7/31/2024)
Neil BeckerMember-at-large (through 7/31/2024)
Veronica HendersonMember-at-large (through 7/31/2024)

Highest Paid Contractors

ContractorServicesLocationCompensation
Creative Financial StaffingTemporary Staffing And Recruiting6701 DEMOCRACY BLVD 300, Bethesda, MD 20817$853,632
Ntc Mazzuca Contracting INCConstruction10907 GUILFORD RD, Annapolis Junction, MD 20701$553,566
Ed Early Printing CompanyPrinting908 WINDSOR RD, Baltimore, MD 21208$271,450
Wavelength Strategy LLCMarketing And Advertising712 H ST NE UNIT 526, Washington, DC 20002$180,000
Elizabeth Gething Graphic DesignMarketing And Advertising607 DEEPDENE RD, Baltimore, MD 21210$104,157
Revenue and Support

Revenue Composition

Contributions and Grants
$2,353,282
Program Service Revenue
$23,519,114
Investment Income
$1,370,185
Other Revenue
$143,716
All Other Contributions
$2,353,282
Change in Net Assets
$3,659,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,205,641
Other Expenses$6,211,279
Grants and Similar Amounts Paid$1,310,068
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$10,017,240
Current Officers, Directors, Trustees, and Key Employees---$2,191,966
Other Employee Benefits---$2,104,937
Fees for Services Other---$1,891,814
Grants to Domestic Orgs---$1,310,068
Pension Plan Contributions---$1,026,749
Travel---$979,755
Payroll Taxes---$864,749
Office Expenses---$584,920
Conferences and Meetings---$556,525
Depreciation Depletion---$466,801
Information Technology---$466,185
Occupancy---$427,518
Advertising---$236,104
All Other Expenses---$170,858
Fees for Services Legal---$88,743
Fees for Services Accounting---$60,000
Insurance---$53,559
Other Expenses---$34,691
Fees for Service Investment Mgmnt Fees---$15,000
Total Functional Expenses$0$0$0$23,726,988
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Montgomery County Education AssociationRockville, MD501(c)(5)Membership, Regulatory Compliance, Professional Development and Training, Public Advocacy, Field Service, Local Affiliate Board Retreat$332,487
Teachers Association of Baltimore CountyTowson, MD501(c)(5)Membership, Regulatory Compliance, Professional Development & Training, Field Service, Black Lives Matter, Early Career Educator$129,893
PRINCE GEORGE'S COUNTY EDUCATORS' ASSOCIATIONForestville, MD501(c)(5)Membership, Regulatory Compliance, Public Advocacy, Field Service, Local Affiliate Board Retreat$110,793
Howard County Education AssociationEllicott City, MD501(c)(5)Membership, Regulatory Compliance, Professional Development & Training, Special Request, Field Service, Racial and Social Justice, Local Affiliate Board Retreat$72,333
Harford County Education AssociationBel Air, MD501(c)(5)Membership, Innovative Membership, Regulatory Compliance, Public Advocacy, Special Request, Field Service, Early Career Educator, Local Affiliate Board Retreat, Human and Civil Rights$63,809
Teachers Association of Anne Arundel CountyAnnapolis, MD501(c)(5)Membership, Regulatory Compliance, Field Service, Racial and Social Justice, Early Career Educator$62,297
Minority Scholars ProgramAshton, MD501(c)(3)Other Grants$50,000
Frederick County Teachers AssociationFrederick, MD501(c)(5)Membership, Innovative Membership, Regulatory Compliance, Professional Development & Training, Public Advocacy, Field Service, Racial and Social Justice, Human and Civil Rights$40,683
Education Association of Charles CountyLa Plata, MD501(c)(5)Membership, Innovative Membership, Regulatory Compliance, Public Advocacy, Special Request, Field Service, Local Affiliate Board Retreat$39,593
Calvert Education AssociationPrince Frederick, MD501(c)(5)Membership, Regulatory Compliance, Professional Development & Training, Local Affiliate Board Retreat$38,226
Washington County Teachers AssociationHagerstown, MD501(c)(5)Membership, Regulatory Compliance, Professional Development & Training, Public Advoacy, Special Request, Field Service, Racial and Social Justice, Local Affiliate Board Retreat$31,926
Wicomico County Education AssociationSalisbury, MD501(c)(5)Membership, Innovative Membership, Regulatory Compliance, Special Request$25,630
Calvert Association of Educational Support StaffPrince Frederick, MD501(c)(5)Membership, Innovative Membership, Regulatory Compliance, Professional Development & Training, Special Request, Field Service, Sparks Training$24,950
Carroll County Education AssociationWestminster, MD501(c)(5)Membership, Innovative Membership, Regulatory Compliance, Professional Development & Training, Special Request, Field Service, Early Career Educator$23,174
EDUCATION ASSOCIATION OF ST MARY'S COUNTYLeonardtown, MD501(c)(5)Membership, Innovative Membership, Regulatory Compliance, Public Advocacy$22,770
Garrett County Education AssociationOakland, MD501(c)(5)Membership, Innovative Membership, Regulatory Compliance, Professional Development & Training$20,339
Education Support Professionals of Baltimore CountyTowson, MD501(c)(5)Membership, Regulatory Compliance, Special Request, Sparks Training Grant$18,334
Somerset Education AssociationAtlantic, VA501(c)(5)Regulatory Compliance$18,000
Allegany County Education AssociationCumberland, MD501(c)(5)Membership, Regulatory Compliance, Early Career Educator$17,525
Dorchester EducatorsCambridge, MD501(c)(5)Membership, Regulatory Compliance, Special Request$14,949
Carroll Association of School EmployeesWestminster, MD501(c)(5)Membership, Innovative Membership, Special Request, Field Service$12,949
Frederick Association of School Support EmployeesFrederick, MD501(c)(5)Membership, Field Service$12,157
Caroline County Educators AssociationEaston, MD501(c)(5)Regulatory Compliance$12,000
Worcester County Teachers AssociationSnow Hill, MD501(c)(5)Membership, Regulatory Compliance, Special Request, Local Affiliate Board Retreat$11,528
Cecil County Classroom Teachers AssociationNorth East, MD501(c)(5)Membership, Regulatory Compliance, Public Advocacy$11,505
Secretaries and Assistants Association of Anne Arundel CountyAnnapolis, MD501(c)(5)Membership, Regulatory Compliance, Professional Development & Training, Special Request, Local Board Retreat$11,449
Worcester County Education Support Personnel AssociationPittsville, MD501(c)(5)Membership, Regulatory Compliance, Special Request$8,039
Cecil Education Support Personnel AssociationNorth East, MD501(c)(5)Membership, Regulatory Compliance$7,150
Association of Public School Administrators and Supervisors of Allegany CouCumberland, MD501(c)(5)Regulatory Compliance$6,000
Association of Public School Administrators and Supervisors of Carroll CouWestminster, MD501(c)(5)Regulatory Compliance$6,000
Dorchester Administrators & Supervisors AssociationCambridge, MD501(c)(5)Regulatory Compliance$6,000
Frederick County Adminstrators and Supervisors AssociationFrederick, MD501(c)(5)Regulatory Compliance$6,000
Garrett Administrators and Supervisors AssociationFrostburg, MD501(c)(5)Regulatory Compliance$6,000
Kent County Education and Support Professional Association MembershipChestertown, MD501(c)(5)Regulatory Compliance$6,000
ST MARY'S ASSOCIATION OF SUPERVISORS AND ADMINISTRATORSLeonardtown, MD501(c)(5)Regulatory Compliance$6,000
Washington County Educational SupportHagerstown, MD501(c)(5)Membership, Field Service$6,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nathan CurtisFamily Member of Paula Voelker, a Key Employee of MseaTAXABLE COMPENSATION PAID DURING THE YEAR OF $133,834, PLUS DEFERRED COMPENSATION OF $41,697 AND NONTAXABLE FRINGE BENEFITS OF $1,563.No$177,094
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Postretirement Cost$3,486,542
Operating Lease Liability$645,602
Refundable Advances$388,118
Finance Lease Liability$169,191
Deferred Compensation Plan$25,928
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Our members are teachers, education support professionals, administrators, certified specialists,higher education faculty, students and retired members whose mission is to create great public schools for every child in maryland.

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

Msea officers and the board of directors are elected by the membership, the president, vice present and treasurer are elected for three-year terms. The officers are limited to no more than two terms in the office to which they were elected. There are eight member-at-large directors, four are elected each year for three-year terms. After two full terms board members shall not be eligible again until a period equivalent to one term has passed. The board also includes four state directors of the national education association (nea), their terms shall be in compliance with guidance established by the nea.

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

The msea representative assembly which includes members from every local affiliate in proportion to membership is msea's primary policy-making body. The representative assembly meets annually to approve msea's resolutions, nominations and elections guidelines, and annual business items. The body also has the power to amend msea bylaws. The msea representative assembly also meets bi-annually to approve msea's two year budget and to consider endorsements for statewide candidates and/or ballot measures.

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

The form 990 is prepared by the independent accounting firm (tax accountants) engaged by the association. The preparation is based on information provided by the association's financial staff. The information is obtained from the association's documents, records and audited financial statements. The completed form 990 is reviewed by both the msea staff accountant and chief financial officer. The form 990 will be provided to the msea board of directors prior to the filing of the form with the irs.

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

Employees: a. The msea chief financial officer shall serve as the conflict of interest officer (ci officer) and shall in that capacity be responsible for the implementation of the ci policy. The ci officer shall monitor the implementation of the ci policy and recommend to the msea executive director modifications in the policy. The msea board of directors shall make such modifications in the policy as it may from time to time deem appropriate. B.(1)if an msea employee believes that he/she may be engaged or about to become engaged in an activity that is prohibited by the ci policy he/she shall consult with the ci officer, the msea employee and the ci officer shall attempt to deal with the matter informally. If they are unable to do so the ci officer shall submit to the msea employee a written opinion indicating whether the activity in question is prohibited by the ci policy and if so what should be done to correct the situation. (2) if the msea employee disagrees in whole or in part with the conclusions of the ci officer he or she may appeal to the msea executive director by filing a written notice of appeal with the executive director within thirty (30) calendar days after receiving the opinion of the ci officer. The executive director shall decide the appeal as expeditiously as possible and the decision of the executive director shall be final and binding subject to whatever contractual rights the msea employee may have to challenge the msea executive director's decision including without limitation his/her right to challenge said decision through the grievance procedure in a collective bargaining agreement with msea. If the msea employee does not file a timely appeal he/she shall comply with the opinion of the ci officer. If the msea employee is a member of a bargaining unit he/she may, at his/her option, have a union representative participate in the consultation and appeal. C. (1) if an msea member or employee believes that an msea employee is engaged or is about to become engaged in an activity that is prohibited by the ci policy, the member or employee may file a written complaint with the ci officer. The complainant shall identify him/herself to the ci officer, but the ci officer shall if requested to do so by the complainant treat complaint as confidential and not reveal the complainant's name. (2) upon receiving a complaint the ci officer shall consult with the complainant and the msea employee in question. Based on the information received from the complainant and the msea employee and/or other relevant information, the ci officer shall decide whether the msea employee is engaged or is about to become engaged in an activity that is prohibited by the ci policy, and if so what should be done to correct the situation. The ci officer shall submit to the msea employee and the complainant a written opinion setting forth his/her conclusions. (3) if the msea employee disagrees in whole or in part with the conclusions of the ci officer he/she may appeal to the msea executive director by filing a written notice of appeal with him/her within thirty (30) calendar days after receiving the opinion of the ci officer. The msea executive director shall decide the appeal as expeditiously as possible and the decision of the executive director shall be final and binding subject to whatever contractual rights the msea employee may have to challenge the msea executive director's decision including without limitation his/her right to challenge said decision through the grievance procedure in a collective bargaining agreement with msea. If the msea employee files a timely appeal he/she need not comply with the opinion of the ci officer pending the outcome of the appeal. If the msea employee does not file a timely appeal he/she shall comply with the opinion of the ci officer. If the msea employee is a member of a bargaining unit he/she may at his/her option have a union representative participate in the consultation and appeal. D.in implemen

Form 990, Part VI, Section B, Line 15

Per the msea bylaws, appointment of the executive director by the board of directors shall be for terms not to exceed four (4) years each. Compensation of the executive director shall be determined by the board of directors. Per msea policy, officer compensation, which is formula driven, is reviewed every three (3) years by the board of directors, prior to the election of officers. Key employees - the msea board of directors approves compensation of key employees as recommended by the executive director. In the process of determining compensation of key employees, the association's growth, financial position, budget and staff contracts are considered.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial information available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Maryland State Education Association
EIN
52-0607919
Phone
4102636600
Address
140 MAIN ST, ANNAPOLIS, MD 21401-2003

Signing Officer

Name
Paul Lemle
Title
President
Phone
4102636600
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Johnson
Formed
1947
Legal Domicile
Md
Voting Board Members
13
Independent Board Members
10
Employees
102
Volunteers
125

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Erin Cranmer
Phone
2023319880
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Asc 715 pension adjustment -871,236. Loss on disposal of property and equipment -45,223.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

Established in 1974 for the purpose of providing financial assistance through loans and/or grants to the association, local affiliates and members, as provided for under the "trust guidelines," as adopted by the msea representative assembly in 1974 and amended in 2004. In 1984, the trustees lifted the limit of $350,000 and set a goal of at least $1,000,000 for the crisis trust activities' net assets. The trust is to be increased each year by its investment income, less operating expenses.

PART X, LINE 2:

Msea is generally exempt from federal income taxes under the provisions of section 501(c)(5) of the internal revenue code (irc). Under current internal revenue service (irs) regulations, member benefit revenue, which is derived from discount programs offered to members, and advertising revenue are subject to unrelated business income tax. For the years ended august 31, 2024 and 2023, msea had $12,066 and $8,220, respectively, of tax expense on unrelated business income. The association's management evaluated its tax positions and concluded there were no uncertain tax positions that would require adjustment to the consolidated financial statements. The association had no such positions recorded in the consolidated financial statements at august 31, 2024.

Raw XML AppendixShowing 400 of 1,226 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/InsuranceGrp/TotalAmt053559
IRS990/InventoriesForSaleOrUseGrp/BOYAmt038919
IRS990/InventoriesForSaleOrUseGrp/EOYAmt038813
IRS990/InvestmentIncomeGrp/ExclusionAmt01370185
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01370185
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt025280018
IRS990/InvestmentsPubTradedSecGrp/EOYAmt031675998
IRS990/IRPDocumentCnt059
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03753119
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06844695
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07620710
IRS990/LandBldgEquipCostOrOtherBssAmt011373829
IRS990/LegalDomicileStateCd0MD
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt068755
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt068755
IRS990/MissionDesc0THE MARYLAND STATE EDUCATION ASSOCIATION EMPOWERS MEMBERS TO MAKE A POSITIVE DIFFERENCE IN THEIR PROFESSIONAL LIVES IN ORDER TO ELEVATE THE QUALITY OF PUBLIC EDUCATION FOR ALL STUDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt045579782
IRS990/NetAssetsOrFundBalancesEOYAmt049862478
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt03600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03600
IRS990/NetUnrelatedBusTxblIncmAmt037648
IRS990/NetUnrlzdGainsLossesInvstAmt01539846
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt043241271
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt047935450
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt0427518
IRS990/OfficeExpensesGrp/TotalAmt0584920
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X

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