Civic Intelligence

California Teachers Association-Smeta

EIN 94-1650848 • 501(c)5 • San Mateo, CA

Profile

Labor union.

411 Borel Ave 400San Mateo, CA 94402

www.smeta.us

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

82nd percentile

24%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

70th percentile

$6,119

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

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

Asset Growth

78th percentile

14%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

80th percentile

16%

Faster revenue growth than 80% of similar nonprofits.

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

Assets

Up

$430,908

Up $52,839 (+14%) from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$430,908

Up $52,839 (+14%) from 2023

Revenue

Up

$219,149

Up $30,966 (+16%) from 2023

Expenses

Up

$166,310

Up $6,035 (+3.8%) from 2023

Net Income

Up

$52,839

Up $24,931 (+89%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $205,491Liabilities 2011: $02011Assets 2012: $221,586Liabilities 2012: $02012Assets 2013: $239,838Liabilities 2013: $02013Assets 2014: $239,734Liabilities 2014: $02014Assets 2015: $251,555Net Assets 2015: $251,5552015Assets 2016: $255,053Net Assets 2016: $255,0532016Assets 2017: $266,220Net Assets 2017: $266,2202017Assets 2018: $238,492Net Assets 2018: $238,4922018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $254,106Liabilities 2020: $0Net Assets 2020: $254,1062020Assets 2021: $302,954Liabilities 2021: $0Net Assets 2021: $302,9542021Assets 2022: $350,961Liabilities 2022: $0Net Assets 2022: $350,9612022Assets 2023: $378,069Net Assets 2023: $378,0692023Assets 2024: $430,908Liabilities 2024: $0Net Assets 2024: $430,9082024

Highlighted filing

2024

Assets$430,908
Liabilities$0
Net Assets$430,908

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $154,405Expenses 2011: $139,993Net Income 2011: $14,4122011Revenue 2012: $153,488Expenses 2012: $137,393Net Income 2012: $16,0952012Revenue 2013: $157,382Expenses 2013: $139,130Net Income 2013: $18,2522013Revenue 2014: $156,910Expenses 2014: $157,014Net Income 2014: -$1042014Revenue 2015: $168,248Expenses 2015: $156,427Net Income 2015: $11,8212015Revenue 2016: $173,280Expenses 2016: $169,782Net Income 2016: $3,4982016Revenue 2017: $193,683Expenses 2017: $182,516Net Income 2017: $11,1672017Revenue 2018: $163,520Expenses 2018: $191,248Net Income 2018: -$27,7282018Revenue 2019: $200,857Expenses 2019: $117,414Net Income 2019: $83,4432019Revenue 2020: $211,522Expenses 2020: $169,772Net Income 2020: $41,7502020Revenue 2021: $226,414Expenses 2021: $172,566Net Income 2021: $53,8482021Revenue 2022: $212,857Expenses 2022: $164,850Net Income 2022: $48,0072022Revenue 2023: $188,183Expenses 2023: $160,275Net Income 2023: $27,9082023Revenue 2024: $219,149Expenses 2024: $166,310Net Income 2024: $52,8392024

Highlighted filing

2024

Revenue$219,149
Expenses$166,310
Net Income$52,839

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.31$0.00$4.31$2.19$1.66$0.53
2023Detailed filing. Detailed filing data is available for this year.$3.78$3.78$1.88$1.60$0.28
2022Detailed filing. Detailed filing data is available for this year.$3.51$0.00$3.51$2.13$1.65$0.48
2021Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$2.26$1.73$0.54
2020Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$2.12$1.70$0.42
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.01$1.17$0.83
2018Detailed filing. Detailed filing data is available for this year.$2.38$2.38$1.64$1.91$0.28
2017Detailed filing. Detailed filing data is available for this year.$2.66$2.66$1.94$1.83$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.55$2.55$1.73$1.70$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.52$2.52$1.68$1.56$0.12
2014Summary only. Only limited summary data is available for this year.$2.40$0.00$1.57$1.57$0.00
2013Summary only. Only limited summary data is available for this year.$2.40$0.00$1.57$1.39$0.18
2012Summary only. Only limited summary data is available for this year.$2.22$0.00$1.53$1.37$0.16
2011Summary only. Only limited summary data is available for this year.$2.05$0.00$1.54$1.40$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$219,149
Mission and Program Overview

Mission

LABOR UNION

Labor union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$378,069$430,908▲ $52,839
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$378,069$430,908▲ $52,839
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$378,069$430,908▲ $52,839
Total Net Assets Fund Balance$378,069$430,908▲ $52,839
Total Liabilities and Net Assets / Fund Balance$378,069$430,908▲ $52,839
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katherine PrattPresidentPT$6,119$6,119
Lisa FaheyVice PresidentPT$1,958$1,958
Anya WaskoTreasurerPT$734$734
Revenue and Support

Revenue Composition

Contributions and Grants
$5,180
Program Service Revenue
$203,764
Investment Income
$847
Other Revenue
$9,358
Change in Net Assets
$52,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,811
Salaries, Compensation, and Employee Benefits$62,119
Grants and Similar Amounts Paid$3,380
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$46,908
Occupancy---$17,181
All Other Expenses---$11,121
Current Officers, Directors, Trustees, and Key Employees---$8,811
Fees for Services Accounting---$6,750
Other Expenses---$4,901
Grants to Domestic Individuals---$3,380
Payroll Taxes---$3,259
Pension Plan Contributions---$3,141
Total Functional Expenses$0$0$0$166,310
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

The association represents members with work-related issues including wages and other terms and conditions of employment.

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

Reviewed by Officer and Recordkeeper

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
California Teachers Association-SMETA
EIN
94-1650848
Phone
6505589690
Address
411 Borel Ave 400, San Mateo, CA 94402

Signing Officer

Name
Katherine Pratt
Title
President
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Pratt
Formed
1978
Legal Domicile
CA
Voting Board Members
40
Independent Board Members
40
Employees
1

Preparer

Firm
Michael Steele CPA
Address
3170 CROW CANYON PL STE 180, SAN RAMON, CA 94583
Preparer
Michael Steele
Phone
5109850505
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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/USAddress/CityNm0San Mateo
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094402
IRS990/VotingMembersGoverningBodyCnt040
IRS990/VotingMembersIndependentCnt040
IRS990/WebsiteAddressTxt0www.smeta.us
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Katherine Pratt
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0California Teachers Association-SMETA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0San Mateo Elementary Teachers Assoc
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0941650848
ReturnHeader/Filer/PhoneNum06505589690
ReturnHeader/Filer/USAddress/AddressLine1Txt0411 Borel Ave 400
ReturnHeader/Filer/USAddress/CityNm0San Mateo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094402
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800318069
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL STEELE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03170 CROW CANYON PL STE 180
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN RAMON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094583
ReturnHeader/PreparerPersonGrp/PhoneNum05109850505
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael Steele
ReturnHeader/ReturnTs02025-07-15T12:09:44-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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