Civic Intelligence

Wicomico County Education Association

EIN 52-1050640 • 501(c)5 • Salisbury, MD

Profile

Provide negotiating services & representation for 1200 teachers employed by the wicomico county board of education

1302 Old Ocean City RdSalisbury, MD 21804-4537

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Revenue Growth

94th percentile

48%

Faster revenue growth than 94% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$0

Up $6,804 (+100%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

-$41,496

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin11th percentile

Revenue

Up

$138,108

Up $44,479 (+48%) from 2023

Expenses

Up

$179,604

Up $79,171 (+79%) from 2023

Net Income

Down

-$41,496

Down $34,692 (-510%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$600K$400K$200K$0-$200KAssets 2011: $250,432Liabilities 2011: $54,0012011Assets 2012: $274,099Liabilities 2012: $46,7852012Assets 2013: $285,357Liabilities 2013: $37,8932013Assets 2014: $289,763Liabilities 2014: $26,2472014Assets 2015: $276,597Liabilities 2015: $8,1592015Assets 2016: $290,454Liabilities 2016: $34,6542016Assets 2017: $311,285Liabilities 2017: $23,075Net Assets 2017: $288,2102017Assets 2019: $343,259Liabilities 2019: $26,445Net Assets 2019: $316,8142019Assets 2020: $401,545Liabilities 2020: $26,727Net Assets 2020: $374,8182020Assets 2021: $445,827Liabilities 2021: $3,693Net Assets 2021: $442,1342021Assets 2022: $442,844Liabilities 2022: $5,065Net Assets 2022: $437,7792022Assets 2023: -$6,804Liabilities 2023: $02023Assets 2024: $0Net Assets 2024: -$41,4962024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets-$41,496
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$200K$100K$0-$100KRevenue 2011: $187,049Expenses 2011: $104,807Net Income 2011: $82,2422011Revenue 2012: $144,668Expenses 2012: $113,785Net Income 2012: $30,8832012Revenue 2013: $149,221Expenses 2013: $129,071Net Income 2013: $20,1502013Revenue 2014: $147,110Expenses 2014: $131,058Net Income 2014: $16,0522014Revenue 2015: $136,804Expenses 2015: $131,882Net Income 2015: $4,9222015Revenue 2016: $150,142Expenses 2016: $162,780Net Income 2016: -$12,6382016Revenue 2017: $146,885Expenses 2017: $144,869Net Income 2017: $2,0162017Revenue 2019: $131,151Expenses 2019: $127,347Net Income 2019: $3,8042019Revenue 2020: $150,779Expenses 2020: $92,775Net Income 2020: $58,0042020Revenue 2021: $151,777Expenses 2021: $108,045Net Income 2021: $43,7322021Revenue 2022: $144,983Expenses 2022: $149,338Net Income 2022: -$4,3552022Revenue 2023: $93,629Expenses 2023: $100,433Net Income 2023: -$6,8042023Revenue 2024: $138,108Expenses 2024: $179,604Net Income 2024: -$41,4962024

Highlighted filing

2024

Revenue$138,108
Expenses$179,604
Net Income-$41,496
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
-$41,496
Revenue
$138,108
Expenses
$179,604
Net income
-$41,496
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.41$1.38$1.80$0.41
2023Summary only. Only limited summary data is available for this year.$0.07$0.00$0.94$1.00$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.43$0.05$4.38$1.45$1.49$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.46$0.04$4.42$1.52$1.08$0.44
2020Detailed filing. Detailed filing data is available for this year.$4.02$0.27$3.75$1.51$0.93$0.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$0.26$3.17$1.31$1.27$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.23$2.88$1.47$1.45$0.02
2016Summary only. Only limited summary data is available for this year.$2.90$0.35$1.50$1.63$0.13
2015Summary only. Only limited summary data is available for this year.$2.77$0.08$1.37$1.32$0.05
2014Summary only. Only limited summary data is available for this year.$2.90$0.26$1.47$1.31$0.16
2013Summary only. Only limited summary data is available for this year.$2.85$0.38$1.49$1.29$0.20
2012Summary only. Only limited summary data is available for this year.$2.74$0.47$1.45$1.14$0.31
2011Summary only. Only limited summary data is available for this year.$2.50$0.54$1.87$1.05$0.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 7, 2025
Return Version
2023v6.0
Gross Receipts
$138,108
Mission and Program Overview

Mission

Provide negotiating services & representation for 1200 teachers employed by the wicomico county board of education

Program Services

DescriptionGrantsExpenses
PROVIDE NEGOTIATING SERVICES, REPRESENTATION AND A NEWSLETTERFOR 1200 TEACHERS EMPLOYED BY THE WICOMICO COUNTY BOARDOF EDUCATION. TO REPRESENT PUBLIC SCHOOL TEACHERS.-$179,604
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOAN SMITHPresidentFT$0--
STEPHANIE LEWISVice PresidentPT$0--
BETHANY SMITHSecretaryPT$0--
JAMES MCCROBIETreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Wicomico County Education Association
EIN
52-1050640
Phone
4107492491
Address
1302 OLD OCEAN CITY RD, SALISBURY, MD 21804-4537

Signing Officer

Name
Joan Smith
Title
President
Phone
4107492491
Signed
2025-07-07

Preparer

Firm
Tawes & Associates CPA Pa
Address
10840 MARKET LANE BUILDING A SUITE, PRINCESS ANNE, MD 21853
Preparer
Tawes Associatescpa Pa
Phone
4106513620
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“MISC 7686.”

Form 990EZ, Part I, Line 16

“Depreciation 3743.”

Form 990EZ, Part I, Line 16

“LEADERSHIP 18639.”

Form 990EZ, Part I, Line 16

“Membership expenses 23799.”

Form 990EZ, Part I, Line 16

“OFFICE EXPENSES 48626.”

Form 990EZ, Part I, Line 16

“Community organizing 3527.”

Form 990EZ, Part I, Line 16

“WAGES 81015.”

Form 990EZ, Part I, Line 16

“MISC 5.”

Form 990EZ, Part I, Line 16

“Arbitration/negotiation expenses 250.”

Form 990EZ, Part I, Line 16

“INSURANCE”

Form 990EZ, Part II, Line 24

“PREPAID HEALTH INSURANCE”

Form 990EZ, Part II, Line 26

“SECURED MORTGAGES”

Form 990EZ, Part II, Line 26

“PAYROLL LIABILITIES”

Form 990EZ, Part II, Line 26

“COLLECTED DUES PAYABLE”

Form 990EZ, Part II, Line 26

“ACCOUNTS PAYABLE”

Form 990EZ, Part II, Line 26

“RESTRICTED FUNDS”

Form 990EZ, Part II, Line 26

“SALARY PAYABLE”

Raw XML Appendix141 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/PersonNm0JAMES MCCROBIE
IRS990EZ/BooksInCareOfDetail/PhoneNum04107492491
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01302 OLD OCEAN CITY RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SALISBURY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0218044537
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07178
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-41496
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0138108
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0450
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0122794
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-41496
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-41496
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOAN SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEPHANIE LEWIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BETHANY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAMES MCCROBIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0179604
IRS990EZ/OtherRevenueTotalAmt07686
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE NEGOTIATING SERVICES & REPRESENTATION FOR 1200 TEACHERS EMPLOYED BY THE WICOMICO COUNTY BOARD OF EDUCATION
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE NEGOTIATING SERVICES, REPRESENTATION AND A NEWSLETTERFOR 1200 TEACHERS EMPLOYED BY THE WICOMICO COUNTY BOARDOF EDUCATION. TO REPRESENT PUBLIC SCHOOL TEACHERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0179604
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0179604
IRS990EZ/TotalProgramServiceExpensesAmt0179604
IRS990EZ/TotalRevenueAmt0138108
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISC 7686.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation 3743.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LEADERSHIP 18639.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP EXPENSES 23799.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICE EXPENSES 48626.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMMUNITY ORGANIZING 3527.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WAGES 81015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISC 5.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ARBITRATION/NEGOTIATION EXPENSES 250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INSURANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PREPAID HEALTH INSURANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SECURED MORTGAGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PAYROLL LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13COLLECTED DUES PAYABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ACCOUNTS PAYABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15RESTRICTED FUNDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16SALARY PAYABLE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOAN SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04107492491
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WICOMICO COUNTY EDUCATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WICO
ReturnHeader/Filer/EIN0521050640
ReturnHeader/Filer/PhoneNum04107492491
ReturnHeader/Filer/USAddress/AddressLine1Txt01302 OLD OCEAN CITY RD
ReturnHeader/Filer/USAddress/CityNm0SALISBURY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0218044537
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461373890
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAWES & ASSOCIATES CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010840 MARKET LANE BUILDING A SUITE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PRINCESS ANNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021853
ReturnHeader/PreparerPersonGrp/PhoneNum04106513620
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TAWES ASSOCIATESCPA PA
ReturnHeader/ReturnTs02025-07-09T11:36:28-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits