Civic Intelligence

Montgomery County Education Association

990 • Fiscal year 2017 • EIN 52-0659775

Sep 01, 2016 to Aug 31, 2017 • Filed on Feb 28, 2018

12 Taft Court No 200Rockville, MD 20850

(301) 294-6232

Siviq Scores

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

Liabilities / Assets

94th percentile

0.60x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

1.23x

Higher debt load relative to revenue than 97% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

43rd percentile

$168,038

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Asset Growth

30th percentile

2.1%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

37th percentile

1.1%

Faster revenue growth than 37% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,334,247

Up $127,347 (+2.1%) from 2016

Net Assets

Up

$2,532,271

Up $480,301 (+23%) from 2016

Liabilities

Down

$3,801,976

Down $352,954 (-8.5%) from 2016

Revenue

Up

$3,088,408

Up $34,205 (+1.1%) from 2016

Expenses

Down

$2,608,107

Down $117,873 (-4.3%) from 2016

Net Income

Up

$480,301

Up $152,078 (+46%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $6,959,970Liabilities 2010: $6,262,758Net Assets 2010: $697,2122010Assets 2011: $6,351,556Liabilities 2011: $5,546,010Net Assets 2011: $805,5462011Assets 2012: $6,204,947Liabilities 2012: $5,128,675Net Assets 2012: $1,076,2722012Assets 2013: $6,116,132Liabilities 2013: $4,943,060Net Assets 2013: $1,173,0722013Assets 2014: $6,161,464Liabilities 2014: $4,781,743Net Assets 2014: $1,379,7212014Assets 2015: $6,102,815Liabilities 2015: $4,379,068Net Assets 2015: $1,723,7472015Assets 2016: $6,206,900Liabilities 2016: $4,154,930Net Assets 2016: $2,051,9702016Assets 2017: $6,334,247Liabilities 2017: $3,801,976Net Assets 2017: $2,532,2712017Assets 2018: $6,685,781Liabilities 2018: $3,659,432Net Assets 2018: $3,026,3492018Assets 2019: $6,887,294Liabilities 2019: $3,500,587Net Assets 2019: $3,386,7072019Assets 2020: $6,726,213Liabilities 2020: $3,324,102Net Assets 2020: $3,402,1112020Assets 2021: $7,023,069Liabilities 2021: $3,414,375Net Assets 2021: $3,608,6942021Assets 2022: $8,415,398Liabilities 2022: $3,346,458Net Assets 2022: $5,068,9402022Assets 2023: $8,990,948Liabilities 2023: $3,386,447Net Assets 2023: $5,604,5012023Assets 2024: $9,402,794Liabilities 2024: $2,956,471Net Assets 2024: $6,446,3232024

Highlighted filing

2017

Assets$6,334,247
Liabilities$3,801,976
Net Assets$2,532,271

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2010: $2,614,8452010Expenses 2011: $2,599,7032011Expenses 2012: $2,461,6582012Expenses 2013: $2,720,8812013Revenue 2014: $2,919,506Expenses 2014: $2,712,857Net Income 2014: $206,6492014Revenue 2015: $3,134,797Expenses 2015: $2,790,771Net Income 2015: $344,0262015Revenue 2016: $3,054,203Expenses 2016: $2,725,980Net Income 2016: $328,2232016Revenue 2017: $3,088,408Expenses 2017: $2,608,107Net Income 2017: $480,3012017Revenue 2018: $3,397,991Expenses 2018: $2,903,913Net Income 2018: $494,0782018Revenue 2019: $3,704,823Expenses 2019: $3,344,465Net Income 2019: $360,3582019Revenue 2020: $3,654,972Expenses 2020: $3,639,568Net Income 2020: $15,4042020Revenue 2021: $3,822,230Expenses 2021: $3,615,647Net Income 2021: $206,5832021Revenue 2022: $6,560,275Expenses 2022: $5,131,399Net Income 2022: $1,428,8762022Revenue 2023: $6,732,475Expenses 2023: $6,196,914Net Income 2023: $535,5612023Revenue 2024: $7,013,603Expenses 2024: $6,082,648Net Income 2024: $930,9552024

Highlighted filing

2017

Revenue$3,088,408
Expenses$2,608,107
Net Income$480,301
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Feb 28, 2018
Return Version
2016v3.0
Gross Receipts
$3,210,931
Mission and Program Overview

Mission

To promote the general welfare and professional interest of the mcea members and improve the quality of education they provide to the students of mcps.

To promote the general welfare & professional interest of the educators in montgomery county, md.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,411,752$5,256,399▼ $155,353
Savings and Temporary Cash Investments$599,345$743,441▲ $144,096
Prepaid Expenses and Deferred Charges$95,084$94,223▼ $861
Accounts Receivable$70,645$20,030▼ $50,615
Pledges and Grants Receivable$15,000$9,000▼ $6,000
Cash and Non-Interest-Bearing Accounts$178$165▼ $13
Total Assets$6,206,900$6,334,247▲ $127,347
Other Assets Total$14,896$210,989▲ $196,093
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,718,636$3,415,121▼ $303,515
Accounts Payable and Accrued Expenses$334,260$274,510▼ $59,750
Deferred Revenue$102,034$112,345▲ $10,311
Total Liabilities$4,154,930$3,801,976▼ $352,954
Net Assets / Fund Balance
Unrestricted Net Assets$2,051,970$2,532,271▲ $480,301
Total Net Assets Fund Balance$2,051,970$2,532,271▲ $480,301
Total Liabilities and Net Assets / Fund Balance$6,206,900$6,334,247▲ $127,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,643,406$1,180,447$5,823,853
Land$583,411-$583,411
Other Land Buildings$29,582$546,686$576,268
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ellen HolmesCoordinatorFT$126,919$40,625$167,544
Thomas IsraelExecutive Director until 09/09/16FT$130,140$34,898$165,038
Diana White-PettisDirector of OperationsFT$122,916$33,807$156,723
Heather Carroll-FisherExecutive Director from 10/01/16FT$37,495$24,227$61,722

Board Members and Trustees

NameTitle
christopher LloydPresident
jennifer martin1st vice president
douglas prouty2nd vice president
Brian DonlonDirector
David NicholsondIRECTOR
Dionna RicksDirector
Don MilnerDirector
Georgene FountaindIRECTOR
Henoch HailuDirector
Jennifer Bado-alemanDirector
Josh HalprenDirector
Karen FryeDirector
Kate Ross-KellerDirector
Phyllis Parks RobinsonDirector
Valerie CollDirector
Lauren MoskowitzSecretary
Heather HunterTREASURER as of 07/2017
Betsy JohnsonTREASURER until 06/2017
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,951,575
Investment Income
$668
Other Revenue
$136,165
Change in Net Assets
$480,301

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,210,931
Revenue Not Reported on Financial Statements
$-122,523
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-122,523
Total Revenue per Audited Statements
$3,210,931
Total Revenue per Form 990
$3,088,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,683,919
Other Expenses$924,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$979,548
Current Officers, Directors, Trustees, and Key Employees---$351,503
Depreciation Depletion---$164,917
Other Employee Benefits---$152,503
Occupancy---$141,387
Interest---$115,779
Pension Plan Contributions---$111,173
Payroll Taxes---$89,192
Fees for Services Other---$55,394
Office Expenses---$43,925
Fees for Services Legal---$36,093
Advertising---$28,260
Information Technology---$25,149
Conferences and Meetings---$16,650
Insurance---$9,681
Other Expenses---$8,128
Travel---$4,857
Fees for Service Investment Mgmnt Fees---$350
All Other Expenses---$-110,211
Total Functional Expenses$0$0$0$2,608,107

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,730,630
Expenses per Audited Statements$2,608,107
Total Expenses per Form 990$2,608,107
Expenses Not Reported on Form 990$122,523
Expenses Not Reported on Financial Statements$0
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
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

The membership of the association consists of non-supervisory, certificated personnel, substitute teachers, and home and hospital teachers.

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

The process on how officers and board members are elected is carried out in accordance to by-laws of the association and is as follows: the credentials and elections committee shall prepare an annual calendar of elections and develop guidelines for the nomination and election of officers, directors, representatives to the local assembly, members of the councils on teaching and learning, msta and nea assemblies, and the general council. Such guidelines shall be presented to the representative assembly for review and adoption no later than november. These guidelines include, but not limited to the following: a. Provisions for open nominations by individual members; b. Provisions for the distribution and the collection of nomination forms; c. Provisions for the publication of nominations in an official publication of the association; d. Provisions for secret ballot election by the membership; e. Provisions for the distribution, collection and tally of the ballots; f. Provision for the election of officers first, then the election of directors; g. Provision that the president, first vice-president, secretary, and treasurer be elected by a majority vote. One half of the director-at-large positions shall be elected each year. The candidates receiving the greatest number of votes shall be elected to the number of positions being filled.

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

The preliminary annual budget projections prepared by director of operations, executive director, and the board of directors are presented to the association's representative assembly for discussion at the ra may meeting and voted on for final approval at the ra's final meeting of the school year. The right to ratify the contract between mcea and mcps shall be by a vote of the active members.

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

The form 990 will be reviewed by the executive director, director of operations and the president for accuracy. If no changes are needed, the external accounting firm that prepares the form 990 is notified. When the final copy is prepared, the president will sign it and then it is sent directly to the irs.

Form 990, Part VI, Section B, line 15A

The executive directors salary is adjusted to maintain a 13% differential above the top of the members scale. Negotiated changes in the member's salary schedule are mirrored in the executive directors salary. The executive directors salary remains comparable to that of a High School Principal with the Montgomery County Public Schools.

Form 990, Part VI, Section C, line 19

OUR GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. HOWEVER, THEY ARE MADE AVAILABLE TO MEMBERS OF OUR REPRESENTATIVE ASSEMBLY for the same period of disclosure as set forth in section 6104(d).

Form 990, PART I, PART VI, AND PART VII - BOARD COUNT

A total of eighteen persons served on the board of directors during the fiscal year. Those eighteen are shown in part vii of form 990. As of August 31, 2017 there were a total of seventeen voting board members serving the organization as disclosed in part vi, lines 1a & 1b, and part i, lines 3 & 4.

Filing and Contact Details

Filer

Filer Name
Montgomery County Education Association
EIN
52-0659775
Phone
3012946232
Address
12 Taft Court No 200, ROCKVILLE, MD 20850

Signing Officer

Name
Jennifer Martin
Title
Vice-President
Phone
3012946232
Signed
2018-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Lloyd
Formed
1954
Legal Domicile
Md
Voting Board Members
17
Independent Board Members
17
Employees
18
Volunteers
20

Preparer

Firm
Rsm US Llp
Address
9737 Washingtonian Blvd 400, Gaithersburg, MD 20878
Preparer
William E Turco CPA
Phone
3012963600
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Association is exempt from income taxes under Section 501(c)(5) of the Internal Revenue Code (the Code). The Association is subject to taxation on net unrelated business income. During the tax years ended August 31, 2017 and 2016, the Association had no net unrelated business income. The LLC is a single-member LLC, and as such, is a disregarded entity for federal income tax purposes pursuant to Section 7701 of the Code. Management evaluated the Association's tax positions and concluded that the Association had taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of this guidance.

Part XI, Line 4B - Other Adjustments:

Rental Expenses reported on Part VIII, Line 6b -122,523.

Part XII, Line 2D - Other Adjustments:

Rental Expenses reported on Part VIII, Line 6b 122,523.

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IRS990/Form990PartVIISectionAGrp/PersonNm0christopher Lloyd
IRS990/Form990PartVIISectionAGrp/PersonNm1jennifer martin
IRS990/Form990PartVIISectionAGrp/PersonNm2douglas prouty
IRS990/Form990PartVIISectionAGrp/PersonNm3Heather Hunter
IRS990/Form990PartVIISectionAGrp/PersonNm4BETSY JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm5Lauren Moskowitz
IRS990/Form990PartVIISectionAGrp/PersonNm6JENNIFER BADO-ALEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7Henoch Hailu
IRS990/Form990PartVIISectionAGrp/PersonNm8Dionna Ricks
IRS990/Form990PartVIISectionAGrp/PersonNm9Valerie Coll
IRS990/Form990PartVIISectionAGrp/PersonNm10Josh Halpren
IRS990/Form990PartVIISectionAGrp/PersonNm11Phyllis Parks Robinson
IRS990/Form990PartVIISectionAGrp/PersonNm12Brian Donlon
IRS990/Form990PartVIISectionAGrp/PersonNm13Kate Ross-Keller
IRS990/Form990PartVIISectionAGrp/PersonNm14Karen Frye
IRS990/Form990PartVIISectionAGrp/PersonNm15Don Milner
IRS990/Form990PartVIISectionAGrp/PersonNm16Georgene Fountain
IRS990/Form990PartVIISectionAGrp/PersonNm17David Nicholson
IRS990/Form990PartVIISectionAGrp/PersonNm18Heather Carroll-Fisher
IRS990/Form990PartVIISectionAGrp/PersonNm19Thomas Israel
IRS990/Form990PartVIISectionAGrp/PersonNm20Diana White-Pettis
IRS990/Form990PartVIISectionAGrp/PersonNm21Ellen Holmes
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1837495
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt19130140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20122916
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21126919
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11st vice president
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd vice president
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER as of 07/2017
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER until 06/2017
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18Executive Director from 10/01/16
IRS990/Form990PartVIISectionAGrp/TitleTxt19Executive Director until 09/09/16
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director of Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt21Coordinator
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01954
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03210931
IRS990/GrossRentsGrp/RealAmt0138798
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt025149
IRS990/InsuranceGrp/TotalAmt09681
IRS990/InterestGrp/TotalAmt0115779
IRS990/InvestmentIncomeGrp/ExclusionAmt0668
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0668
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt063
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01727133
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05411752
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05256399
IRS990/LandBldgEquipCostOrOtherBssAmt06983532
IRS990/LegalDomicileStateCd0MD
IRS990/LessRentalExpensesGrp/RealAmt0122523
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE GENERAL WELFARE AND PROFESSIONAL INTEREST OF THE MCEA MEMBERS AND IMPROVE THE QUALITY OF EDUCATION THEY PROVIDE TO THE STUDENTS OF MCPS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03718636
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03415121
IRS990/NetAssetsOrFundBalancesBOYAmt02051970
IRS990/NetAssetsOrFundBalancesEOYAmt02532271
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt026172
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt016275
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-9897
IRS990/NetUnrelatedBusTxblIncmAmt0-10385
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0141387
IRS990/OfficeExpensesGrp/TotalAmt043925
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt014896
IRS990/OtherAssetsTotalGrp/EOYAmt0210989
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0152503
IRS990/OtherExpensesGrp/Desc0Taxes
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP RELATIONS
IRS990/OtherExpensesGrp/Desc2REPRESENTATION
IRS990/OtherExpensesGrp/Desc3AMORTIZATION
IRS990/OtherExpensesGrp/TotalAmt0437
IRS990/OtherExpensesGrp/TotalAmt1225844
IRS990/OtherExpensesGrp/TotalAmt2157548
IRS990/OtherExpensesGrp/TotalAmt38128
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0other revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt031762
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt031762
IRS990/OtherRevenueTotalAmt031762
IRS990/OtherSalariesAndWagesGrp/TotalAmt0979548
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt089192
IRS990/PensionPlanContributionsGrp/TotalAmt0111173
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt015000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt09000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt095084
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt094223
IRS990/PrincipalOfficerNm0Chris Lloyd
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Dues
IRS990/ProgramServiceRevenueGrp/Desc1UNISERV/NEA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02509816
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1441759
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02509816
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1441759
IRS990/ProgSrvcAccomActy2Grp/Desc0ADVOCATED FOR THE COLLECTIVE INTERESTS OF OUR MEMBERS WITH THE SCHOOL ADMINISTRATION AND THE SCHOOL BOARD, OVER ISSUES OF SCHOOL BUDGET, POLICIES, AND IMPLEMENTATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0NEGOTIATED A COLLECTIVE BARGAINING AGREEMENT PROVIDING IMPROVEMENTS IN BENEFITS AND WORKING CONDITIONS FOR OUR MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ADVOCATED FOR THE INTERESTS OF IMPROVING OUR SCHOOLS WITH COUNTY AND STATE ELECTED OFFICIALS, THE PRESS, AND THE PUBLIC.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0601
IRS990/PYOtherExpensesAmt0959631
IRS990/PYOtherRevenueAmt0111971
IRS990/PYProgramServiceRevenueAmt02941631
IRS990/PYRevenuesLessExpensesAmt0328223
IRS990/PYSalariesCompEmpBnftPaidAmt01766349
IRS990/PYTotalExpensesAmt02725980
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03054203
IRS990/ReconcilationRevenueExpnssAmt0480301
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt016275
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt088128
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt088128
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0599345
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0743441
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04643406
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01180447
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05823853
IRS990ScheduleD/ExpensesNotReportedAmt0122523
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02608107
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0583411
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0583411
IRS990ScheduleD/OtherExpensesIncludedAmt0122523
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029582
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0546686
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0576268
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-122523
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-122523
IRS990ScheduleD/RevenueSubtotalAmt03210931
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from income taxes under Section 501(c)(5) of the Internal Revenue Code (the Code). The Association is subject to taxation on net unrelated business income. During the tax years ended August 31, 2017 and 2016, the Association had no net unrelated business income. The LLC is a single-member LLC, and as such, is a disregarded entity for federal income tax purposes pursuant to Section 7701 of the Code. Management evaluated the Association's tax positions and concluded that the Association had taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of this guidance.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Rental Expenses reported on Part VIII, Line 6b -122,523.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Rental Expenses reported on Part VIII, Line 6b 122,523.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05256399
IRS990ScheduleD/TotalExpensesPerForm990Amt02608107
IRS990ScheduleD/TotalRevenuePerForm990Amt03088408
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03210931
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02730630
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0130140
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1122916
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2126919
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.40$2.96$6.45$7.01$6.08$0.93
2023Detailed filing. Detailed filing data is available for this year.$8.99$3.39$5.60$6.73$6.20$0.54
2022Detailed filing. Detailed filing data is available for this year.$8.42$3.35$5.07$6.56$5.13$1.43
2021Detailed filing. Detailed filing data is available for this year.$7.02$3.41$3.61$3.82$3.62$0.21
2020Detailed filing. Detailed filing data is available for this year.$6.73$3.32$3.40$3.65$3.64$0.02
2019Detailed filing. Detailed filing data is available for this year.$6.89$3.50$3.39$3.70$3.34$0.36
2018Detailed filing. Detailed filing data is available for this year.$6.69$3.66$3.03$3.40$2.90$0.49
2017Detailed filing. Detailed filing data is available for this year.$6.33$3.80$2.53$3.09$2.61$0.48
2016Detailed filing. Detailed filing data is available for this year.$6.21$4.15$2.05$3.05$2.73$0.33
2015Detailed filing. Detailed filing data is available for this year.$6.10$4.38$1.72$3.13$2.79$0.34
2014Detailed filing. Detailed filing data is available for this year.$6.16$4.78$1.38$2.92$2.71$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$4.94$1.17$2.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.20$5.13$1.08$2.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$5.55$0.81$2.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.96$6.26$0.70$2.61