Civic Intelligence

Clark County Education Association

990 • Fiscal year 2014 • EIN 88-0104093

Sep 01, 2013 to Aug 31, 2014 • Filed on Jun 17, 2015

4230 Mcleod Drive89121-5216

(702) 733-3063

Siviq Scores

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

Liabilities / Assets

86th percentile

0.30x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.21x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

47th percentile

3.3%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$222,935

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-0.3%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Up

$3,100,839

Up $403,798 (+15%) from 2013

Net Assets

Up

$2,178,064

Up $140,961 (+6.9%) from 2013

Liabilities

Up

$922,775

Up $262,837 (+40%) from 2013

Revenue

$4,327,110

No earlier filing loaded for comparison.

Expenses

Down

$4,186,149

Down $14,370 (-0.3%) from 2013

Net Income

$140,961

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $3,129,769Liabilities 2011: $970,445Net Assets 2011: $2,159,3242011Assets 2012: $2,648,858Liabilities 2012: $729,854Net Assets 2012: $1,919,0042012Assets 2013: $2,697,041Liabilities 2013: $659,938Net Assets 2013: $2,037,1032013Assets 2014: $3,100,839Liabilities 2014: $922,775Net Assets 2014: $2,178,0642014Assets 2015: $2,776,457Liabilities 2015: $778,266Net Assets 2015: $1,998,1912015Assets 2016: $2,284,934Liabilities 2016: $541,234Net Assets 2016: $1,743,7002016Assets 2017: $2,117,763Liabilities 2017: $754,158Net Assets 2017: $1,363,6052017Assets 2018: $7,068,484Liabilities 2018: $4,741,425Net Assets 2018: $2,327,0592018Assets 2019: $6,174,872Liabilities 2019: $4,744,325Net Assets 2019: $1,430,5472019Assets 2020: $8,732,844Liabilities 2020: $4,686,919Net Assets 2020: $4,045,9252020Assets 2021: $14,160,951Liabilities 2021: $4,521,942Net Assets 2021: $9,639,0092021Assets 2022: $9,610,154Liabilities 2022: $328,164Net Assets 2022: $9,281,9902022Assets 2023: $13,503,294Liabilities 2023: $436,932Net Assets 2023: $13,066,3622023Assets 2024: $16,475,536Liabilities 2024: $399,041Net Assets 2024: $16,076,4952024

Highlighted filing

2014

Assets$3,100,839
Liabilities$922,775
Net Assets$2,178,064

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,369,359Expenses 2011: $3,740,312Net Income 2011: $629,0472011Expenses 2012: $4,447,6772012Expenses 2013: $4,200,5192013Revenue 2014: $4,327,110Expenses 2014: $4,186,149Net Income 2014: $140,9612014Revenue 2015: $4,402,841Expenses 2015: $4,582,714Net Income 2015: -$179,8732015Revenue 2016: $4,051,207Expenses 2016: $4,305,698Net Income 2016: -$254,4912016Revenue 2017: $4,189,088Expenses 2017: $4,940,777Net Income 2017: -$751,6892017Revenue 2018: $5,868,353Expenses 2018: $4,684,310Net Income 2018: $1,184,0432018Revenue 2019: $6,667,778Expenses 2019: $5,903,213Net Income 2019: $764,5652019Revenue 2020: $8,589,620Expenses 2020: $5,974,242Net Income 2020: $2,615,3782020Revenue 2021: $9,176,946Expenses 2021: $5,423,832Net Income 2021: $3,753,1142021Revenue 2022: $9,258,447Expenses 2022: $11,763,112Net Income 2022: -$2,504,6652022Revenue 2023: $9,274,277Expenses 2023: $5,364,783Net Income 2023: $3,909,4942023Revenue 2024: $11,124,607Expenses 2024: $8,114,474Net Income 2024: $3,010,1332024

Highlighted filing

2014

Revenue$4,327,110
Expenses$4,186,149
Net Income$140,961
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jun 17, 2015
Return Version
2013v4.0
Gross Receipts
$4,327,110
Mission and Program Overview

Mission

The clark county education association (ccea) is a union of educators committed to elevating the education profession ensuring safe and just working conditions, and economic security for educators, through collective advocacy for the advancement of free, universal, quality public education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,092,824$1,500,910▲ $408,086
Land, Buildings, and Equipment, Net$982,761$976,182▼ $6,579
Savings and Temporary Cash Investments$501,161$534,341▲ $33,180
Accounts Receivable$17,865$44,953▲ $27,088
Pledges and Grants Receivable$33,333--
Prepaid Expenses and Deferred Charges$34,642$26,371▼ $8,271
Inventories for Sale or Use$34,455$18,082▼ $16,373
Total Assets$2,697,041$3,100,839▲ $403,798
Liabilities
Accounts Payable and Accrued Expenses$570,605$879,477▲ $308,872
Deferred Revenue$58,253$43,298▼ $14,955
Other Liabilities$31,080--
Total Liabilities$659,938$922,775▲ $262,837
Net Assets / Fund Balance
Unrestricted Net Assets$1,964,519$1,861,520▼ $102,999
Temporarily Rstr Net Assets$72,584$316,544▲ $243,960
Total Net Assets Fund Balance$2,037,103$2,178,064▲ $140,961
Total Liabilities and Net Assets / Fund Balance$2,697,041$3,100,839▲ $403,798

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,011$918,543$943,554
Land$546,915-$546,915
Buildings$394,865$135,249$530,114
Leasehold Improvements$9,391$79$9,470
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John VellarditaExecutive DiFT$164,221$58,714$222,935
John VellarditaExecutive Director-$164,221$58,714$222,935
Leticia EliasAsst ExecutiFT$149,462$58,614$208,076
Leticia EliasAsst Executive Director-$149,462$58,614$208,076
Dane WatsonEmployeeFT$125,706$52,272$177,978
Ronald LopezEmployeeFT$125,258$52,004$177,262
Marti GarzaEmployeeFT$128,600$47,781$176,381
Michael SodenEmployeeFT$121,088$41,191$162,279
Victoria CourtneyPresidentFT$90,098$35,965$126,063
Theodore SmallVice PresideFT$29,110$11,705$40,815

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Dyer Lawrence Penrose & FlahertyLegal-$112,787
Revenue and Support

Revenue Composition

Contributions and Grants
$1,672,425
Program Service Revenue
$2,629,244
Investment Income
$571
Other Revenue
$24,870
All Other Contributions
$1,672,425
Change in Net Assets
$140,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,884,668
Other Expenses$1,261,881
Grants and Similar Amounts Paid$39,600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,613,509
Current Officers, Directors, Trustees, and Key Employees---$483,006
Pension Plan Contributions---$331,243
Office Expenses---$276,422
Other Employee Benefits---$243,842
Payroll Taxes---$213,068
Fees for Services Other---$204,020
Travel---$118,234
Occupancy---$115,254
Insurance---$109,022
Fees for Services Legal---$104,838
Advertising---$55,600
Conferences and Meetings---$48,387
Information Technology---$47,513
Grants to Domestic Individuals---$39,600
Fees for Services Accounting---$26,147
Depreciation Depletion---$17,863
Other Expenses---$1,716
Total Functional Expenses$0$0$0$4,186,149
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Section 527 Activity Spending$128,620
Total Exempt Function Spending$128,620

Section 527 Organizations

OrganizationLocationAmount
88-0467252-$128,620
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Scott miller chet miller director employee brothers

Form 990, Page 6, Part VI, Line 6

Members of the ccea are clark county educators who pay membership dues. There are no stockholders.

Form 990, Page 6, Part VI, Line 7A

Ccea members elect a fourteen (14) person governing board which consists of four (4) officers and ten (10) executive members. In addition to this elected board, there is also a voluntary body called the association representation assembly (arc). The arc is responsible for revieweing and ratifying decisions made in accordance with the ccea by-laws. Each worksite is entitled to one (1) voting arc member per twenty-five (25) ccea members.

Form 990, Page 6, Part VI, Line 7B

Executive board decisions are subject to arc approval. A negotiated contract is subject to ratification by all 12,000+ ccea members.

Form 990, Page 6, Part VI, Line 11B

John vellardita, executive director, reviews the form 990 and presents it to the president of the ccea.

Form 990, Page 6, Part VI, Line 19

- the ccea's governing documents are available and can be downloaded on the website at www.ccea-nv.org.

Filing and Contact Details

Filer

EIN
88-0104093
Phone
7027333063

Signing Officer

Name
Victoria Courtney
Title
President
Phone
7027333063
Signed
2015-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victoria Courtney
Formed
1960
Legal Domicile
Nv
Voting Board Members
14
Independent Board Members
12
Employees
34
Volunteers
50

Preparer

Preparer
Katie Hampton
Phone
7022699992
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The clark county education association (ccea) is a union of educators committed to elevating the education profession ensuring safe and just working conditions, and economic security for educators, through collective advocacy for the advancement of free, universal, quality public education.

Form 990, Page 2, Part III, Line 4D

LOBBYING ACTIVITIES

Form 990, Part XI, Line 9

Seperately segregated activity 0 seperately segregated activity 0

Financial Statement Notes

Schedule D, Page 3, Part X

In accordance with the accounting standards, the association evaluates its income tax positions each fiscal year to determine whether the association's tax position is more likely than not to be sustained if examined by the applicable tax authority. This review had no material impact on the association's financial statements. Federal, state, and local tax returns generally remain open for examination by the various taxing authorities for a period of three to six years.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt15ASST EXECUTI
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IRS990/Form990PartVIISectionAGrp/TitleTxt17EMPLOYEE
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IRS990/MissionDesc0THE CLARK COUNTY EDUCATION ASSOCIATION (CCEA) IS A UNION OF EDUCATORS COMMITTED TO ELEVATING THE EDUCATION PROFESSION ENSURING SAFE AND JUST WORKING CONDITIONS, AND ECONOMIC SECURITY FOR EDUCATORS, THROUGH COLLECTIVE ADVOCACY FOR THE ADVANCEMENT OF FREE, UNIVERSAL, QUALITY PUBLIC EDUCATION.
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IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
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IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCode089121
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0TRANSFER OF A PORTION OF DUES TO THE SEPERATELY SEGREGATED FUND TO CONDUCT POLITICAL ACTIVITIES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH THE ACCOUNTING STANDARDS, THE ASSOCIATION EVALUATES ITS INCOME TAX POSITIONS EACH FISCAL YEAR TO DETERMINE WHETHER THE ASSOCIATION'S TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF EXAMINED BY THE APPLICABLE TAX AUTHORITY. THIS REVIEW HAD NO MATERIAL IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO SIX YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP AWARDS
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0CCEA ONLY GIVES SCHOLARSHIPS TO STUDENTS WHO ARE RELATED TO CCEA MEMBERS AND WHO MEET THE ESTABLISHED SCHOLARSHIP AWARD CRITERIA. FUNDS ARE ISSUED TO THE STUDENT UPON RECEIPT OF PROOF OF ENROLLMENT IN A QUALIFIED HIGHER EDUCATION INSTITUTION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.5$0.40$16.1$11.1$8.11$3.01
2023Summary only. Only limited summary data is available for this year.$13.5$0.44$13.1$9.27$5.36$3.91
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.61$0.33$9.28$9.26$11.8$2.50
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$4.52$9.64$9.18$5.42$3.75
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.73$4.69$4.05$8.59$5.97$2.62
2019Summary only. Only limited summary data is available for this year.$6.17$4.74$1.43$6.67$5.90$0.76
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.07$4.74$2.33$5.87$4.68$1.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.75$1.36$4.19$4.94$0.75
2016Detailed filing. Detailed filing data is available for this year.$2.28$0.54$1.74$4.05$4.31$0.25
2015Detailed filing. Detailed filing data is available for this year.$2.78$0.78$2.00$4.40$4.58$0.18
2014Detailed filing. Detailed filing data is available for this year.$3.10$0.92$2.18$4.33$4.19$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.66$2.04$4.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.73$1.92$4.45
2011Summary only. Only limited summary data is available for this year.$3.13$0.97$2.16$4.37$3.74$0.63
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • $1M-$5M nonprofits