Civic Intelligence

Arkansas Education Association

990 • Fiscal year 2021 • EIN 71-0004515

Sep 01, 2020 to Aug 31, 2021 • Filed on Feb 21, 2022

1500 West Fourth StreetLittle Rock, AR 72201

(501) 375-4611

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.10x

Higher debt load relative to assets than 42% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

35th percentile

0.09x

Higher debt load relative to revenue than 35% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Net Margin

42nd percentile

7.7%

Higher net margin than 42% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$187,647

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Asset Growth

32nd percentile

5.4%

Faster asset growth than 32% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

20th percentile

-8.5%

Faster revenue growth than 20% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,527,129

Up $129,070 (+5.4%) from 2020

Net Assets

Up

$2,265,170

Up $217,657 (+11%) from 2020

Liabilities

Down

$261,959

Down $88,587 (-25%) from 2020

Revenue

Down

$2,832,983

Down $263,563 (-8.5%) from 2020

Expenses

Down

$2,615,326

Down $242,273 (-8.5%) from 2020

Net Income

Down

$217,657

Down $21,290 (-8.9%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,353,513Liabilities 2011: $441,196Net Assets 2011: $912,3172011Assets 2012: $1,325,412Liabilities 2012: $441,379Net Assets 2012: $884,0332012Assets 2013: $1,750,962Liabilities 2013: $456,591Net Assets 2013: $1,294,3712013Assets 2014: $1,957,419Liabilities 2014: $488,943Net Assets 2014: $1,468,4762014Assets 2015: $1,888,109Liabilities 2015: $345,642Net Assets 2015: $1,542,4672015Assets 2016: $1,846,025Liabilities 2016: $305,618Net Assets 2016: $1,540,4072016Assets 2017: $1,878,041Liabilities 2017: $307,570Net Assets 2017: $1,570,4712017Assets 2018: $1,898,099Liabilities 2018: $289,091Net Assets 2018: $1,609,0082018Assets 2019: $2,138,180Liabilities 2019: $329,614Net Assets 2019: $1,808,5662019Assets 2020: $2,398,059Liabilities 2020: $350,546Net Assets 2020: $2,047,5132020Assets 2021: $2,527,129Liabilities 2021: $261,959Net Assets 2021: $2,265,1702021Assets 2022: $2,567,653Liabilities 2022: $278,557Net Assets 2022: $2,289,0962022Assets 2023: $2,841,276Liabilities 2023: $316,956Net Assets 2023: $2,524,3202023Assets 2024: $3,757,854Liabilities 2024: $359,669Net Assets 2024: $3,398,1852024Assets 2025: $3,746,102Liabilities 2025: $340,655Net Assets 2025: $3,405,4472025

Highlighted filing

2021

Assets$2,527,129
Liabilities$261,959
Net Assets$2,265,170

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,200,285Expenses 2011: $4,374,502Net Income 2011: -$174,2172011Revenue 2012: $3,989,816Expenses 2012: $4,018,100Net Income 2012: -$28,2842012Revenue 2013: $3,800,648Expenses 2013: $3,390,310Net Income 2013: $410,3382013Revenue 2014: $3,791,318Expenses 2014: $3,617,213Net Income 2014: $174,1052014Revenue 2015: $3,742,957Expenses 2015: $3,668,966Net Income 2015: $73,9912015Revenue 2016: $3,421,521Expenses 2016: $3,423,581Net Income 2016: -$2,0602016Revenue 2017: $3,282,781Expenses 2017: $3,252,717Net Income 2017: $30,0642017Revenue 2018: $3,111,978Expenses 2018: $3,073,441Net Income 2018: $38,5372018Revenue 2019: $3,085,076Expenses 2019: $2,885,518Net Income 2019: $199,5582019Revenue 2020: $3,096,546Expenses 2020: $2,857,599Net Income 2020: $238,9472020Revenue 2021: $2,832,983Expenses 2021: $2,615,326Net Income 2021: $217,6572021Revenue 2022: $2,657,793Expenses 2022: $2,633,867Net Income 2022: $23,9262022Revenue 2023: $2,760,676Expenses 2023: $2,525,452Net Income 2023: $235,2242023Revenue 2024: $3,170,296Expenses 2024: $2,296,431Net Income 2024: $873,8652024Revenue 2025: $2,230,442Expenses 2025: $2,223,180Net Income 2025: $7,2622025

Highlighted filing

2021

Revenue$2,832,983
Expenses$2,615,326
Net Income$217,657
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Feb 21, 2022
Return Version
2020v4.2
Gross Receipts
$2,832,983
Mission and Program Overview

Mission

Advocate for educational professionals and unite our members and the state to fulfill the promise of public education to prepare every student to succeed in a diverse and interdependent world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,658,117$1,838,139▲ $180,022
Land, Buildings, and Equipment, Net$368,796$337,257▼ $31,539
Accounts Receivable$268,884$259,358▼ $9,526
Prepaid Expenses and Deferred Charges$63,459$55,369▼ $8,090
Cash and Non-Interest-Bearing Accounts$38,803$37,006▼ $1,797
Total Assets$2,398,059$2,527,129▲ $129,070
Liabilities
Accounts Payable and Accrued Expenses$271,193$237,214▼ $33,979
Deferred Revenue$57,369$24,745▼ $32,624
Other Liabilities$21,984$0▼ $21,984
Total Liabilities$350,546$261,959▼ $88,587
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,028,595$2,246,252▲ $217,657
Net Assets With Donor Restrictions$18,918$18,918→ $0
Total Net Assets Fund Balance$2,047,513$2,265,170▲ $217,657
Total Liabilities and Net Assets / Fund Balance$2,398,059$2,527,129▲ $129,070

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$33,308$680,919$714,227
Equipment$73,111$416,772$489,883
Land$203,338-$203,338
Other Land Buildings$27,500$69,308$96,808
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tracey-ann NelsonExecutive DirectorFT$128,824$58,823$187,647
Charles EvansAssociate Executive DirectorFT$120,865$28,542$149,407
David KizziaUniserv ManagerFT$102,625$24,235$126,860
Carol FlemingPresidentFT$87,148$9,785$96,933

Highest Paid Contractors

ContractorServicesLocationCompensation
Mitchell Blackstock And BarnesLegal Services1010 WEST 3RD STREET, Little Rock, AR 72201$206,534
Revenue and Support

Revenue Composition

Contributions and Grants
$667,799
Program Service Revenue
$2,145,535
Investment Income
$2,657
Other Revenue
$16,992
All Other Contributions
$667,799
Change in Net Assets
$217,657

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,832,983
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,832,983
Total Revenue per Form 990
$2,832,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,682,231
Other Expenses$933,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$805,533
Current Officers, Directors, Trustees, and Key Employees---$406,456
Pension Plan Contributions---$213,918
Other Employee Benefits---$165,481
Fees for Services Legal---$142,577
Advertising---$139,119
Fees for Services Other---$131,510
Occupancy---$112,629
Payroll Taxes---$90,843
Conferences and Meetings---$78,583
Office Expenses---$62,529
Travel---$36,629
All Other Expenses---$33,149
Depreciation Depletion---$31,538
Fees for Services Accounting---$23,900
Other Expenses---$22,797
Insurance---$7,647
Information Technology---$3,359
Total Functional Expenses$0$0$0$2,615,326

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,615,326
Total Expenses per Audited Statements$2,615,326
Total Expenses per Form 990$2,615,326
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of the association include any educational employees who choose to belong to the organzation and pay dues.

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

The members of each district elect the board member(s) to represent them and their interests.

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

The form 990 is reviewed at a regularly scheduled board meeting prior to filing the return.

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

The committee on enhanced financial and operational standards was created to monitor and enfore compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The review process for electing the top management official (ie. Executive director) is entrusted to the executive committee of the board of directors. Candidates are chosen from a pool of qualified applicants who meet the predetermined requirements for the position. Once selected by the executive committee, the individual must be approved by the board of directors by a majority vote. Compensation is determined by past experience in a similar position, salaries paid by other regional associations and associations of similar size, and research from our national association. The executive director hires the other employees of the organization and uses regional, national and other employement information in determining salaries, as well as using past employment experience.

Form 990, Part VI, Section C, Line 19

The organization makes all documents available to the public upon request from the organization.

Filing and Contact Details

Filer

Filer Name
Arkansas Education Association
EIN
71-0004515
Phone
5013754611
Address
1500 WEST FOURTH STREET, LITTLE ROCK, AR 72201

Signing Officer

Name
Tracey-ann Nelson
Title
Executive Director
Phone
5013754611
Signed
2022-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracey-ann Nelson
Formed
1869
Legal Domicile
Ar
Voting Board Members
30
Independent Board Members
28
Employees
25
Volunteers
27

Preparer

Firm
Landmark Plc Cpas
Address
201 EAST MARKHAM SUITE 500, LITTLE ROCK, AR 72201
Preparer
Randy L Milligan CPA
Phone
5013752025
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting standards require the association to evaluate tax positions and recognize a tax liability (or asset) if the association has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The association has analyzed the tax positions taken and has concluded that as of august 31, 2021, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability (or asset) or disclosure in the financial statements. The association may be subject to audit by the internal revenue service; however there are currently no audits for any tax periods in progress.

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IRS990/Form990PartVIISectionAGrp/PersonNm3BRENDA ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm4TERESA KNAPP-GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm5BRITTANI BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm6MELISSA MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm7APRIL REISMA
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IRS990/Form990PartVIISectionAGrp/PersonNm9PATRICIA THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm10LORRIE WOODWARD
IRS990/Form990PartVIISectionAGrp/PersonNm11DEBORAH WEST
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IRS990/Form990PartVIISectionAGrp/PersonNm20DORETTA GRIFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm21AMANDA MAMULA
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IRS990/Form990PartVIISectionAGrp/PersonNm24KATHY HOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm25EVELYN WILSON-THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm26CORNELIUS ROBERTS
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IRS990/Form990PartVIISectionAGrp/PersonNm28MARY PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm29PAULETTE PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm30BECKI HOUSTON
IRS990/Form990PartVIISectionAGrp/PersonNm31STACEY MCADOO
IRS990/Form990PartVIISectionAGrp/PersonNm32ZINA BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm33CURTIS FREEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm34DUSTIN PARSONS
IRS990/Form990PartVIISectionAGrp/PersonNm35RYAN GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm36KENDALL TABOR
IRS990/Form990PartVIISectionAGrp/PersonNm37CATHLEEN COLLINS
IRS990/Form990PartVIISectionAGrp/PersonNm38CORLISS STUCKEY
IRS990/Form990PartVIISectionAGrp/PersonNm39JAMIE JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm40JAQUETTA ROGERS
IRS990/Form990PartVIISectionAGrp/PersonNm41TONYA WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm42AMANDA LADISH
IRS990/Form990PartVIISectionAGrp/PersonNm43BRET SCHULTE
IRS990/Form990PartVIISectionAGrp/PersonNm44BARBARA DAVIDSON
IRS990/Form990PartVIISectionAGrp/PersonNm45RENEE JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm46ROBIN LUCKADUE
IRS990/Form990PartVIISectionAGrp/PersonNm47HARRIET WARREN
IRS990/Form990PartVIISectionAGrp/PersonNm48TRACEY-ANN NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm49CHARLES EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm50DAVID KIZZIA
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt410
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt420
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt430
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt440
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt460
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt470
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt480
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt490
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt500
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3NEA DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER

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.$3.75$0.34$3.41$2.23$2.22$0.01
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$0.36$3.40$3.17$2.30$0.87
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.32$2.52$2.76$2.53$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.28$2.29$2.66$2.63$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.53$0.26$2.27$2.83$2.62$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.35$2.05$3.10$2.86$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.33$1.81$3.09$2.89$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.29$1.61$3.11$3.07$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.31$1.57$3.28$3.25$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.31$1.54$3.42$3.42$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.35$1.54$3.74$3.67$0.07
2014Summary only. Only limited summary data is available for this year.$1.96$0.49$1.47$3.79$3.62$0.17
2013Summary only. Only limited summary data is available for this year.$1.75$0.46$1.29$3.80$3.39$0.41
2012Summary only. Only limited summary data is available for this year.$1.33$0.44$0.88$3.99$4.02$0.03
2011Summary only. Only limited summary data is available for this year.$1.35$0.44$0.91$4.20$4.37$0.17