MARYLAND STATE EDUCATION ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MARYLAND STATE EDUCATION ASSOCIATION (EIN 52-0607919)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2024-03-26
- IRS object ID
- 202420869349301822
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-26T20:02:41-05:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 470900880 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIBRE CPA GROUP PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7501 WISCONSIN AVENUE SUITE 1200 | AddressLine1Txt |
| Address Line2 | WEST | AddressLine2Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520607919 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARYLAND STATE EDUCATION ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MARY | BusinessNameControlTxt |
| Phone | 4102636600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 MAIN ST | AddressLine1Txt |
| City | ANNAPOLIS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 214012003 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHERYL BOST | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4102636600 | PhoneNum |
| Signature | 2024-03-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHERYL | PersonFirstNm |
| Person Last | BOST | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KRISTIN A JACQUELIN CPA | PreparerPersonNm |
| PTIN | P01325865 | PTIN |
| Phone | 2023319880 | PhoneNum |
| Preparation | 2024-03-26 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SEAN JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 MAIN STREET | AddressLine1Txt |
| City | ANNAPOLIS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 214012003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,028,744 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MARYLANDEDUCATORS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1947 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | THE MARYLAND STATE EDUCATION ASSOCIATION EMPOWERS MEMBERS TO MAKE A POSITIVE DIFFERENCE IN THEIR PROFESSIONAL LIVES IN ORDER TO ELEVATE THE QUALITY OF PUBLIC EDUCATION FOR ALL STUDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 102 | TotalEmployeeCnt |
| Total Volunteers | 146 | TotalVolunteersCnt |
| Total Gross UBI | $75,598 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $43,991 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,000,918 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,356,943 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,948,935 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,717,438 | CYProgramServiceRevenueAmt |
| PY Investment Income | $407,167 | PYInvestmentIncomeAmt |
| CY Investment Income | $866,230 | CYInvestmentIncomeAmt |
| PY Other Revenue | $110,884 | PYOtherRevenueAmt |
| CY Other Revenue | $84,273 | CYOtherRevenueAmt |
| PY Total Revenue | $26,467,904 | PYTotalRevenueAmt |
| CY Total Revenue | $26,024,884 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,305,004 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,189,730 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,946,090 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $15,529,812 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,322,210 | PYOtherExpensesAmt |
| CY Other Expenses | $4,979,706 | CYOtherExpensesAmt |
| PY Total Expenses | $22,573,304 | PYTotalExpensesAmt |
| CY Total Expenses | $21,699,248 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,894,600 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,325,636 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $45,309,810 | TotalAssetsBOYAmt |
| Total Assets EOY | $50,420,632 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,182,729 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,840,850 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,127,081 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $45,579,782 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MARYLAND STATE EDUCATION ASSOCIATION EMPOWERS MEMBERS TO MAKE A POSITIVE DIFFERENCE IN THEIR PROFESSIONAL LIVES IN ORDER TO ELEVATE THE QUALITY OF PUBLIC EDUCATION FOR ALL STUDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | STRONG LOCALS - MSEA SHALL PROMOTE STRONG LOCALS BY ENSURING THAT MEMBERS ARE INFORMED, ENGAGED AND EMPOWERED AND THAT A LOCAL POSSESSES AND IS ABLE TO EXECUTE PLANS TO ORGANIZE, BARGAIN FOR, GROW AND REPRESENT ITS MEMBERSHIP SUCCESSFULLY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEADING THE PROFESSIONS - MSEA SHALL PROMOTE AN ENVIRONMENT OF LEADING THE PROFESSIONS BY PROACTIVELY DRIVING AND IMPROVING PUBLIC POLICY, PROFESSIONAL PRACTICE AND POLITICAL DISCUSSIONS AT THE LOCAL, STATE AND FEDERAL LEVELS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CULTURE OF ORGANIZING - MSEA SHALL PROMOTE A CULTURE OF ORGANIZING BY CREATING DELIBERATE PROCESSES AND OUTREACH TO CONTINUALLY ENGAGE MEMBERS, DEVELOP STRONG RELATIONSHIPS WITH AND AMONG MEMBERS AND EFFECTIVELY REFLECT AND MOBILIZE MEMBERSHIP. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CORE OPERATIONAL SERVICES - MSEA WILL PROMOTE AN ENVIRONMENT TO SERVE AND SUPPORT MEMBERSHIP IN AN EFFICIENT AND EFFECTIVE MANNER BY HIRING, TRAINING, EDUCATING AND RETAINING QUALIFIED STAFF AND LEADERSHIP, IMPLEMENTING POLICY AND PROCEDURES, SAFEGUARDING ASSETS, ACCURATELY COLLECT AND PROCESS MEMBER CONTRIBUTIONS, COMPLYING WITH REGULATORY REQUIREMENTS IN A TIMELY MANNER AND ENCOURAGING TECHNOLOGICAL ADVANCEMENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 61 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 102 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SARAH WILKERSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4102636600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 MAIN STREET | AddressLine1Txt |
| City | ANNAPOLIS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 214012003 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| CHERYL BOST | |||||||||
| PRESIDENT | 50.00 | 1.00 | Yes (X) | Yes (X) | $38,003 | $0 | $0 | ||
| THERESA DUDLEY | |||||||||
| VICE PRESIDENT | 50.00 | 1.00 | Yes (X) | Yes (X) | $47,941 | $0 | $0 | ||
| JOSEPH COUGHLIN | |||||||||
| TREASURER | 5.00 | 2.00 | Yes (X) | Yes (X) | $20,000 | $0 | $0 | ||
| DONNA CHRISTY | |||||||||
| MEMBER-AT-LARGE | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| JUSTIN HEID | |||||||||
| MEMBER-AT-LARGE | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| VERONICA HENDERSON | |||||||||
| MEMBER-AT-LARGE | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| COLLEEN MORRIS | |||||||||
| MEMBER-AT-LARGE | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| PHILIMENA OWONA | |||||||||
| MEMBER-AT-LARGE | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| NEIL BECKER | |||||||||
| MEMBER-AT-LARGE | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| RONNIE BEARD | |||||||||
| MEMBER-AT-LARGE | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| FELIXBERTO LAZARO | |||||||||
| MEMBER-AT-LARGE | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| MICHELLE ALEXANDER | |||||||||
| NEA DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| TANYA JOHNSON-MARTIN | |||||||||
| NEA DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| MATTHEW GRESICK | |||||||||
| NEA DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | ||||
| KRISTY ANDERSON | |||||||||
| GENERAL COUNSEL | 50.00 | $210,055 | $0 | $92,530 | Yes (X) | ||||
| SEAN JOHNSON | |||||||||
| EXECUTIVE DIRECTOR | 50.00 | $221,414 | $0 | $83,525 | Yes (X) | ||||
| CATHY PERRY | |||||||||
| ASSISTANT EXECUTIVE DIRECT | 50.00 | $192,470 | $0 | $71,882 | Yes (X) | ||||
| ADAM MENDELSON | |||||||||
| ASSISTANT EXECUTIVE DIRECT | 50.00 | $192,862 | $0 | $59,168 | Yes (X) | ||||
| SARAH WILKERSON | |||||||||
| CHIEF FINANCIAL OFFICER | 50.00 | $204,634 | $0 | $65,331 | Yes (X) | ||||
| GERALDINE DUVAL | |||||||||
| ASSISTANT EXECUTIVE DIRECT | 50.00 | $172,699 | $0 | $69,933 | Yes (X) | ||||
| BERNADETTE MADDOX | |||||||||
| MANAGING DIRECTOR | 50.00 | $180,982 | $0 | $68,677 | Yes (X) | ||||
| DAMON FELTON | |||||||||
| ASSISTANT COUNSEL | 50.00 | $167,436 | $0 | $80,352 | Yes (X) | ||||
| JOSHUA ARDISON | |||||||||
| MANAGING DIRECTOR | 50.00 | $179,535 | $0 | $61,437 | Yes (X) | ||||
| PAULA VOELKER | |||||||||
| MANAGING DIRECTOR | 50.00 | $180,854 | $0 | $77,611 | Yes (X) | ||||
| DANIEL CHAMBERS | |||||||||
| ORG. SPECIALIST | 50.00 | $153,642 | $0 | $84,348 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,162,527 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $814,794 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 61 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NTC MAZZUCA CONTRACTING INC | |||||
| 10907 GUILFORD RD | ANNAPOLIS JUNCTION | MD | 20701 | CONSTRUCTION | $2,700,412 |
| CREATIVE FINANCIAL STAFFING | |||||
| 6701 DEMOCRACY BLVD 300 | BETHESDA | MD | 20817 | TEMPORARY STAFFING AND RECRUITING | $498,014 |
| ED EARLY PRINTING COMPANY | |||||
| 908 WINDSOR RD | BALTIMORE | MD | 21208 | PRINTING | $243,175 |
| WAVELENGTH STRATEGY LLC | |||||
| 712 H ST NE UNIT 526 | WASHINGTON | DC | 20002 | MARKETING AND ADVERTISING | $200,000 |
| RANDSTAD | |||||
| PO BOX 742689 | ATLANTA | GA | 30374 | TEMPORARY STAFFING AND RECRUITING | $141,917 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,356,943 | AllOtherContributionsAmt |
| Total Contributions | $2,356,943 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| DUES | 900099 | $22,695,133 | $22,695,133 |
| CONVENTION INCOME | 900099 | $22,305 | $22,305 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,717,438 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $864,340 | TotalRevenueColumnAmt |
| Exclusion | $864,340 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,600 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,600 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,600 | TotalRevenueColumnAmt |
| Exclusion | $3,600 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,750 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,843 | SecuritiesAmt |
| Other | $17 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,907 | SecuritiesAmt |
| Other | -$17 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,890 | TotalRevenueColumnAmt |
| Exclusion | $1,890 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBER BENEFITS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $75,598 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $75,598 | UnrelatedBusinessRevenueAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,075 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,075 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $80,673 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,024,884 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,722,513 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $75,598 | UnrelatedBusinessRevenueAmt |
| Exclusion | $869,830 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,189,730 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,111,369 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,415,310 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,180,668 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,002,329 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $820,136 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,535 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,100 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,563,113 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,524 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $508,459 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,575 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365,123 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $951,029 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,623 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,450 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,738 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CONTRIBUTIONS AND GIFTS | $80,565 |
| HOSPITALITY AND TRIBUTE | $67,499 |
| BANK AND MISC FEES | $34,127 |
| SUPPLIES AND SERVICES | $2,041 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,205 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,699,248 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,628,340 | BOYAmt |
| EOY | $7,985,509 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,325,659 | BOYAmt |
| EOY | $1,627,772 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,784,203 | BOYAmt |
| EOY | $2,550,392 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,907 | BOYAmt |
| EOY | $38,919 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $746,846 | BOYAmt |
| EOY | $779,285 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,480,618 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,635,923 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,315,255 | BOYAmt |
| EOY | $6,844,695 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,597,953 | BOYAmt |
| EOY | $25,280,018 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,885,647 | BOYAmt |
| EOY | $5,314,042 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,309,810 | BOYAmt |
| EOY | $50,420,632 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,221,646 | BOYAmt |
| EOY | $1,167,731 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,244 | BOYAmt |
| EOY | $79,816 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,880,839 | BOYAmt |
| EOY | $3,593,303 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,182,729 | BOYAmt |
| EOY | $4,840,850 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,810,493 | BOYAmt |
| EOY | $43,241,271 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,316,588 | BOYAmt |
| EOY | $2,338,511 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,127,081 | BOYAmt |
| EOY | $45,579,782 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,309,810 | BOYAmt |
| EOY | $50,420,632 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,325,636 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $126,753 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $3,000,312 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,394,511 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $160,271 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $5,002 | AdministrativeExpensesAmt |
| End Year Balance | $3,549,780 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,909,894 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$512,383 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $3,000 | AdministrativeExpensesAmt |
| End Year Balance | $3,394,511 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,520,823 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $392,293 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $3,222 | AdministrativeExpensesAmt |
| End Year Balance | $3,909,894 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,220,474 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $305,195 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,846 | AdministrativeExpensesAmt |
| End Year Balance | $3,520,823 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,062,663 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $162,691 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,880 | AdministrativeExpensesAmt |
| End Year Balance | $3,220,474 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $516,300 | OtherCostOrOtherBasisAmt |
| Book Value | $516,300 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,571,082 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,388,660 | DepreciationAmt |
| Book Value | $6,182,422 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $110,277 | OtherCostOrOtherBasisAmt |
| Depreciation | $82,592 | DepreciationAmt |
| Book Value | $27,685 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $282,959 | OtherCostOrOtherBasisAmt |
| Depreciation | $164,671 | DepreciationAmt |
| Book Value | $118,288 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,844,695 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| PREPAID PENSION COST | $4,616,101 |
| DEFERRED COMPENSATION PLAN INVESTMENTS | $21,855 |
| OPERATING LEASE RIGHT-OF-USE ASSET | $676,086 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,314,042 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION PLAN | $21,855 |
| ACCRUED POSTRETIREMENT COST | $2,336,711 |
| REFUNDABLE ADVANCE | $545,366 |
| OPERATING LEASE LIABILITY | $689,371 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,593,303 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ESTABLISHED IN 1974 FOR THE PURPOSE OF PROVIDING FINANCIAL ASSISTANCE THROUGH LOANS AND/OR GRANTS TO THE ASSOCIATION, LOCAL AFFILIATES AND MEMBERS, AS PROVIDED FOR UNDER THE "TRUST GUIDELINES," AS ADOPTED BY THE MSEA REPRESENTATIVE ASSEMBLY IN 1974 AND AMENDED IN 2004. IN 1984, THE TRUSTEES LIFTED THE LIMIT OF $350,000 AND SET A GOAL OF AT LEAST $1,000,000 FOR THE CRISIS TRUST ACTIVITIES' NET ASSETS. THE TRUST IS TO BE INCREASED EACH YEAR BY ITS INVESTMENT INCOME, LESS OPERATING EXPENSES. |
| PART X, LINE 2: | MSEA IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC). UNDER CURRENT INTERNAL REVENUE SERVICE (IRS) REGULATIONS, MEMBER BENEFIT REVENUE, WHICH IS DERIVED FROM DISCOUNT PROGRAMS OFFERED TO MEMBERS, AND ADVERTISING REVENUE ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX. FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022, MSEA HAD $8,220 AND $4,845, RESPECTIVELY, OF TAX EXPENSE ON UNRELATED BUSINESS INCOME. THE ASSOCIATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS AND CONCLUDED THERE WERE NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION HAD NO SUCH POSITIONS RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT AUGUST 31, 2023. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (31 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| ALLEGANY COUNTY EDUCATION ASSOCIATION | ||||||||
| 13145 WARRIOR DR | CUMBERLAND | MD | 21502 | 237442507 | 501(C)(5) | $14,150 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE |
| ASSOCIATION OF PUBLIC SCHOOL ADMINISTRATORS & SUPERVISORS OF CARROLL COUNTY | ||||||||
| 2108 FRIZZELLBURG RD | WESTMINSTER | MD | 21158 | 850839444 | 501(C)(5) | $6,000 | $0 | REGULATORY COMPLIANCE |
| CALVERT ASSOCIATION OF EDUCATIONAL SUPPORT STAFF | ||||||||
| 865 MAIN STREET | PRINCE FREDERICK | MD | 20678 | 522058647 | 501(C)(5) | $31,127 | $0 | MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST |
| CALVERT EDUCATION ASSOCIATION | ||||||||
| 865 MAIN STREET | PRINCE FREDERICK | MD | 20678 | 521055500 | 501(C)(5) | $10,623 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING |
| CAROLINE COUNTY EDUCATORS ASSOCIATION | ||||||||
| 113 EAST ST | HARRINGTON | DE | 19952 | 271270094 | 501(C)(5) | $14,000 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE |
| CARROLL ASSOCIATION OF SCHOOL EMPLOYEES | ||||||||
| 60 AILERON COURT SUITE 6 | WESTMINSTER | MD | 21157 | 521697043 | 501(C)(5) | $5,203 | $0 | MEMBERSHIP, SPECIAL REQUEST |
| CARROLL COUNTY EDUCATION ASSOCIATION | ||||||||
| 60 AILERON COURT SUITE 6 | WESTMINSTER | MD | 21157 | 510159565 | 501(C)(5) | $12,016 | $0 | MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST |
| CECIL COUNTY CLASSROOM TEACHERS ASSOCIATION | ||||||||
| 3135 BIGGS HWY SUITE 3 | NORTH EAST | MD | 21901 | 520941366 | 501(C)(5) | $7,000 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE |
| CECIL EDUCATION SUPPORT PERSONNEL ASSOCIATION | ||||||||
| 3135 BIGGS HWY SUITE 3 | NORTH EAST | MD | 21901 | 522290415 | 501(C)(5) | $10,007 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST |
| DORCHESTER ADMINISTRATORS & SUPERVISORS ASSOCIATION | ||||||||
| 5 CEDAR ST | CAMBRIDGE | MD | 21613 | 831359278 | 501(C)(5) | $6,000 | $0 | REGULATORY COMPLIANCE |
| DORCHESTER EDUCATORS | ||||||||
| 5 CEDAR ST | CAMBRIDGE | MD | 21613 | 521050192 | 501(C)(5) | $17,885 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST |
| EDUCATION ASSOCIATION OF CHARLES COUNTY | ||||||||
| 105 CENTENNIAL ST SUITE H | LA PLATA | MD | 206466944 | 521048940 | 501(C)(5) | $15,693 | $0 | MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, FIELD SERVICE |
| EDUCATION ASSOCIATION OF ST MARY'S COUNTY | ||||||||
| 41680 MISS BESSIE DR SUITE 201 | LEONARDTOWN | MD | 20650 | 521052839 | 501(C)(5) | $32,476 | $0 | MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST |
| EDUCATION SUPPORT PROFESSIONALS OF BALTIMORE COUNTY | ||||||||
| 1220 E JOPPA RD BLDG C SUITE 514 | TOWSON | MD | 21286 | 464485717 | 501(C)(5) | $9,344 | $0 | MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST |
| FREDERICK COUNTY TEACHERS ASSOCIATION | ||||||||
| 1 WORMANS MILL COURT SUITE 15 | FREDERICK | MD | 21701 | 521014274 | 501(C)(5) | $20,100 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST |
| FREDERICK COUNTY ADMINSTRATORS AND SUPERVISORS ASSOCIATION | ||||||||
| 1 WORMANS MILL COURT SUITE 15 | FREDERICK | MD | 21701 | 522016907 | 501(C)(5) | $6,000 | $0 | REGULATORY COMPLIANCE |
| GARRETT COUNTY EDUCATION ASSOCIATION | ||||||||
| 257 OAKLAND DRIVE | OAKLAND | MD | 21550 | 522021204 | 501(C)(5) | $24,517 | $0 | REGULATORY COMPLIANCE, SPECIAL REQUEST |
| HOWARD COUNTY EDUCATION ASSOCIATION | ||||||||
| 5082 DORSEY HALL DRIVE STE 102 | ELLICOTT CITY | MD | 21042 | 520855686 | 501(C)(5) | $61,881 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING, FIELD SERVICE |
| HARFORD COUNTY EDUCATION ASSOCIATION | ||||||||
| 2107 LAUREL BUSH RD 201 | BEL AIR | MD | 21015 | 271270679 | 501(C)(5) | $63,741 | $0 | MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, SPECIAL REQUEST, FIELD SERVICES |
| KENT COUNTY EDUCATION AND SUPPORT PROFESSIONAL ASSOCIATION MEMBERSHIP | ||||||||
| 22049 JOHNSON AVE | ROCK HALL | MD | 21661 | 521020950 | 501(C)(5) | $8,582 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST |
| MONTGOMERY COUNTY EDUCATION ASSOCIATION | ||||||||
| 12 TAFT COURT | ROCKVILLE | MD | 20850 | 520659775 | 501(C)(5) | $314,208 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, PUBLIC ADVOCACY, FIELD SERVICE |
| PRINCE GEORGE'S COUNTY EDUCATORS' ASSOCIATION | ||||||||
| 8008 MARLBORO PIKE | FORESTVILLE | MD | 20747 | 520658540 | 501(C)(5) | $134,352 | $0 | MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE, PUBLIC ADVOCACY, SPECIAL REQUEST, FIELD SERVICE |
| TEACHERS ASSOCIATION OF BALTIMORE COUNTY | ||||||||
| 1220 E JOPPA RD BLDG C SUITE 514 | TOWSON | MD | 21286 | 520623933 | 501(C)(5) | $122,702 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING, FIELD SERVICE |
| WICOMICO COUNTY EDUCATION ASSOCIATION | ||||||||
| 1302 OLD OCEAN CITY ROAD | SALISBURY | MD | 21804 | 521050640 | 501(C)(5) | $16,911 | $0 | MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE |
| WORCESTER COUNTY TEACHERS ASSOCIATION | ||||||||
| 7744 SHOCKLEY RD | SNOW HILL | MD | 21863 | 521050642 | 501(C)(5) | $7,270 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE |
| WASHINGTON COUNTY TEACHERS ASSOCIATION | ||||||||
| 18047 OAK RIDGE DRIVE | HAGERSTOWN | MD | 21740 | 526059401 | 501(C)(5) | $19,129 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST |
| SECRETARIES AND ASSISTANTS ASSOCIATION OF ANNE ARUNDEL COUNTY | ||||||||
| 2521 RIVA RD L3 | ANNAPOLIS | MD | 21401 | 521639180 | 501(C)(5) | $15,588 | $0 | MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST |
| ST MARY'S ASSOCIATION OF SUPERVISORS AND ADMINISTRATORS | ||||||||
| 40783 LAKE BRETON VIEW DR | LEONARDTOWN | MD | 20650 | 455172047 | 501(C)(5) | $6,000 | $0 | REGULATORY COMPLIANCE |
| TEACHERS ASSOCIATION OF ANNE ARUNDEL COUNTY | ||||||||
| 2521 RIVA RD L7 | ANNAPOLIS | MD | 21401 | 520733568 | 501(C)(5) | $57,957 | $0 | MEMBERSHIP, REGULATORY COMPLIANCE, FIELD SERVICE, |
| ASSOCIATION OF PUBLIC SCHOOL ADMINISTRATORS AND SUPERVISORS OF ALLEGANY COU | ||||||||
| 41 BROWNING STREET | CUMBERLAND | MD | 21502 | 851345004 | 501(C)(5) | $6,000 | $0 | REGULATORY COMPLIANCE |
| GARRETT ADMINISTRATORS AND SUPERVISORS ASSOCIATION | ||||||||
| 317 VALLEY VIEW LANE | FROSTBURG | MD | 21532 | 851662662 | 501(C)(5) | $6,000 | $0 | REGULATORY COMPLIANCE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 35 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE APPLICATION REQUIRES THE GRANT RECIPIENT TO STATE THE PURPOSE OF THE GRANT, HOW THE GRANT ALIGNS WITH THE AFFILIATE'S PLAN AND MSEA'S STRATEGIC OBJECTIVES AND TO EXPLAIN HOW THEY WILL ASSESS AND EVALUATE THE SUCCESS OF THE PROGRAM OR ACTIVITY FOR WHICH THE GRANT IS USED. THE GRANT RECIPIENT ALSO HAS TO IDENTIFY THE CRITERIA AND PARAMETERS THAT WILL BE USED IN THE ASSESSMENT. THE RECIPIENT IS REQUIRED TO SUBMIT A COPY OF ITS EVALUATION AND ASSESSMENT WITHIN 60 DAYS OF COMPLETING THE PROGRAM OR ACTIVITY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SEAN JOHNSON | ||||||||||||||
| EXECUTIVE DIRECTOR | $221,414 | $0 | $0 | $0 | $0 | $0 | $66,775 | $0 | $16,750 | $0 | $304,939 | $0 | $0 | $0 |
| KRISTY ANDERSON | ||||||||||||||
| GENERAL COUNSEL | $210,055 | $0 | $0 | $0 | $0 | $0 | $63,605 | $0 | $28,925 | $0 | $302,585 | $0 | $0 | $0 |
| SARAH WILKERSON | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $204,634 | $0 | $0 | $0 | $0 | $0 | $62,093 | $0 | $3,238 | $0 | $269,965 | $0 | $0 | $0 |
| CATHY PERRY | ||||||||||||||
| ASSISTANT EXECUTIVE DIRECT | $192,470 | $0 | $0 | $0 | $0 | $0 | $58,699 | $0 | $13,183 | $0 | $264,352 | $0 | $0 | $0 |
| PAULA VOELKER | ||||||||||||||
| MANAGING DIRECTOR | $180,854 | $0 | $0 | $0 | $0 | $0 | $55,458 | $0 | $22,153 | $0 | $258,465 | $0 | $0 | $0 |
| ADAM MENDELSON | ||||||||||||||
| ASSISTANT EXECUTIVE DIRECT | $192,862 | $0 | $0 | $0 | $0 | $0 | $58,808 | $0 | $360 | $0 | $252,030 | $0 | $0 | $0 |
| BERNADETTE MADDOX | ||||||||||||||
| MANAGING DIRECTOR | $180,982 | $0 | $0 | $0 | $0 | $0 | $55,494 | $0 | $13,183 | $0 | $249,659 | $0 | $0 | $0 |
| DAMON FELTON | ||||||||||||||
| ASSISTANT COUNSEL | $167,436 | $0 | $0 | $0 | $0 | $0 | $51,715 | $0 | $28,637 | $0 | $247,788 | $0 | $0 | $0 |
| GERALDINE DUVAL | ||||||||||||||
| ASSISTANT EXECUTIVE DIRECT | $172,699 | $0 | $0 | $0 | $0 | $0 | $53,183 | $0 | $16,750 | $0 | $242,632 | $0 | $0 | $0 |
| JOSHUA ARDISON | ||||||||||||||
| MANAGING DIRECTOR | $179,535 | $0 | $0 | $0 | $0 | $0 | $50,090 | $0 | $11,347 | $0 | $240,972 | $0 | $0 | $0 |
| DANIEL CHAMBERS | ||||||||||||||
| ORG. SPECIALIST | $153,642 | $0 | $0 | $0 | $0 | $0 | $47,866 | $0 | $36,482 | $0 | $237,990 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | PER THE MSEA BYLAWS, APPOINTMENT OF THE EXECUTIVE DIRECTOR BY THE BOARD OF DIRECTORS SHALL BE FOR TERMS NOT TO EXCEED FOUR (4) YEARS EACH. COMPENSATION OF THE EXECUTIVE DIRECTOR SHALL BE DETERMINED BY THE BOARD OF DIRECTORS BASED ON A RECOMMENDATION OF THE PRESIDENT. IN THE PROCESS OF DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR, THE ASSOCIATION'S GROWTH, FINANCIAL POSITION, BUDGET AND STAFF CONTRACTS ARE CONSIDERED. |
| FORM 990, PAGE 7, PART VII, LINE 5: | CHERYL BOST - PRESIDENT ($164,519) AND THERESA DUDLEY - VICE PRESIDENT ($133,997) ARE PAID BY BALTIMORE COUNTY AND PRINCE GEORGE'S COUNTY SCHOOL SYSTEMS, RESPECTIVELY, THE SCHOOL SYSTEMS WHERE THEY ARE BOTH EMPLOYED AT TEACHERS. THE FILING ORGANIZATION IS BILLED BY THE BALTIMORE COUNTY AND PRINCE GEORGE'S COUNTY SCHOOL SYSTEMS FOR THE TIME SPENT ON THE ASSOCIATION'S BUSINESS. THE AMOUNTS REPORTED ARE BASED ON THE RESPECTIVE SCHOOL SYSTEM'S FISCAL YEAR. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | OUR MEMBERS ARE TEACHERS, EDUCATION SUPPORT PROFESSIONALS, ADMINISTRATORS, CERTIFIED SPECIALISTS,HIGHER EDUCATION FACULTY, STUDENTS AND RETIRED MEMBERS WHOSE MISSION IS TO CREATE GREAT PUBLIC SCHOOLS FOR EVERY CHILD IN MARYLAND. |
| FORM 990, PART VI, SECTION A, LINE 7A | MSEA OFFICERS AND THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP, THE PRESIDENT, VICE PRESENT AND TREASURER ARE ELECTED FOR THREE-YEAR TERMS. THE OFFICERS ARE LIMITED TO NO MORE THAN TWO TERMS IN THE OFFICE TO WHICH THEY WERE ELECTED. THERE ARE EIGHT MEMBER-AT-LARGE DIRECTORS, FOUR ARE ELECTED EACH YEAR FOR THREE-YEAR TERMS. AFTER TWO FULL TERMS BOARD MEMBERS SHALL NOT BE ELIGIBLE AGAIN UNTIL A PERIOD EQUIVALENT TO ONE TERM HAS PASSED. THE BOARD ALSO INCLUDES FOUR STATE DIRECTORS OF THE NATIONAL EDUCATION ASSOCIATION (NEA), THEIR TERMS SHALL BE IN COMPLIANCE WITH GUIDANCE ESTABLISHED BY THE NEA. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MSEA REPRESENTATIVE ASSEMBLY WHICH INCLUDES MEMBERS FROM EVERY LOCAL AFFILIATE IN PROPORTION TO MEMBERSHIP IS MSEA'S PRIMARY POLICY-MAKING BODY. THE REPRESENTATIVE ASSEMBLY MEETS ANNUALLY TO APPROVE MSEA'S RESOLUTIONS, NOMINATIONS AND ELECTIONS GUIDELINES, AND ANNUAL BUSINESS ITEMS. THE BODY ALSO HAS THE POWER TO AMEND MSEA BYLAWS. THE MSEA REPRESENTATIVE ASSEMBLY ALSO MEETS BI-ANNUALLY TO APPROVE MSEA'S TWO YEAR BUDGET AND TO CONSIDER ENDORSEMENTS FOR STATEWIDE CANDIDATES AND/OR BALLOT MEASURES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE INDEPENDENT ACCOUNTING FIRM (TAX ACCOUNTANTS) ENGAGED BY THE ASSOCIATION. THE PREPARATION IS BASED ON INFORMATION PROVIDED BY THE ASSOCIATION'S FINANCIAL STAFF. THE INFORMATION IS OBTAINED FROM THE ASSOCIATION'S DOCUMENTS, RECORDS AND AUDITED FINANCIAL STATEMENTS. THE COMPLETED FORM 990 IS REVIEWED BY BOTH THE MSEA STAFF ACCOUNTANT AND CHIEF FINANCIAL OFFICER. THE FORM 990 WILL BE PROVIDED TO THE MSEA BOARD OF DIRECTORS PRIOR TO THE FILING OF THE FORM WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EMPLOYEES: A. THE MSEA CHIEF FINANCIAL OFFICER SHALL SERVE AS THE CONFLICT OF INTEREST OFFICER (CI OFFICER) AND SHALL IN THAT CAPACITY BE RESPONSIBLE FOR THE IMPLEMENTATION OF THE CI POLICY. THE CI OFFICER SHALL MONITOR THE IMPLEMENTATION OF THE CI POLICY AND RECOMMEND TO THE MSEA EXECUTIVE DIRECTOR MODIFICATIONS IN THE POLICY. THE MSEA BOARD OF DIRECTORS SHALL MAKE SUCH MODIFICATIONS IN THE POLICY AS IT MAY FROM TIME TO TIME DEEM APPROPRIATE. B.(1)IF AN MSEA EMPLOYEE BELIEVES THAT HE/SHE MAY BE ENGAGED OR ABOUT TO BECOME ENGAGED IN AN ACTIVITY THAT IS PROHIBITED BY THE CI POLICY HE/SHE SHALL CONSULT WITH THE CI OFFICER, THE MSEA EMPLOYEE AND THE CI OFFICER SHALL ATTEMPT TO DEAL WITH THE MATTER INFORMALLY. IF THEY ARE UNABLE TO DO SO THE CI OFFICER SHALL SUBMIT TO THE MSEA EMPLOYEE A WRITTEN OPINION INDICATING WHETHER THE ACTIVITY IN QUESTION IS PROHIBITED BY THE CI POLICY AND IF SO WHAT SHOULD BE DONE TO CORRECT THE SITUATION. (2) IF THE MSEA EMPLOYEE DISAGREES IN WHOLE OR IN PART WITH THE CONCLUSIONS OF THE CI OFFICER HE OR SHE MAY APPEAL TO THE MSEA EXECUTIVE DIRECTOR BY FILING A WRITTEN NOTICE OF APPEAL WITH THE EXECUTIVE DIRECTOR WITHIN THIRTY (30) CALENDAR DAYS AFTER RECEIVING THE OPINION OF THE CI OFFICER. THE EXECUTIVE DIRECTOR SHALL DECIDE THE APPEAL AS EXPEDITIOUSLY AS POSSIBLE AND THE DECISION OF THE EXECUTIVE DIRECTOR SHALL BE FINAL AND BINDING SUBJECT TO WHATEVER CONTRACTUAL RIGHTS THE MSEA EMPLOYEE MAY HAVE TO CHALLENGE THE MSEA EXECUTIVE DIRECTOR'S DECISION INCLUDING WITHOUT LIMITATION HIS/HER RIGHT TO CHALLENGE SAID DECISION THROUGH THE GRIEVANCE PROCEDURE IN A COLLECTIVE BARGAINING AGREEMENT WITH MSEA. IF THE MSEA EMPLOYEE DOES NOT FILE A TIMELY APPEAL HE/SHE SHALL COMPLY WITH THE OPINION OF THE CI OFFICER. IF THE MSEA EMPLOYEE IS A MEMBER OF A BARGAINING UNIT HE/SHE MAY, AT HIS/HER OPTION, HAVE A UNION REPRESENTATIVE PARTICIPATE IN THE CONSULTATION AND APPEAL. C. (1) IF AN MSEA MEMBER OR EMPLOYEE BELIEVES THAT AN MSEA EMPLOYEE IS ENGAGED OR IS ABOUT TO BECOME ENGAGED IN AN ACTIVITY THAT IS PROHIBITED BY THE CI POLICY, THE MEMBER OR EMPLOYEE MAY FILE A WRITTEN COMPLAINT WITH THE CI OFFICER. THE COMPLAINANT SHALL IDENTIFY HIM/HERSELF TO THE CI OFFICER, BUT THE CI OFFICER SHALL IF REQUESTED TO DO SO BY THE COMPLAINANT TREAT COMPLAINT AS CONFIDENTIAL AND NOT REVEAL THE COMPLAINANT'S NAME. (2) UPON RECEIVING A COMPLAINT THE CI OFFICER SHALL CONSULT WITH THE COMPLAINANT AND THE MSEA EMPLOYEE IN QUESTION. BASED ON THE INFORMATION RECEIVED FROM THE COMPLAINANT AND THE MSEA EMPLOYEE AND/OR OTHER RELEVANT INFORMATION, THE CI OFFICER SHALL DECIDE WHETHER THE MSEA EMPLOYEE IS ENGAGED OR IS ABOUT TO BECOME ENGAGED IN AN ACTIVITY THAT IS PROHIBITED BY THE CI POLICY, AND IF SO WHAT SHOULD BE DONE TO CORRECT THE SITUATION. THE CI OFFICER SHALL SUBMIT TO THE MSEA EMPLOYEE AND THE COMPLAINANT A WRITTEN OPINION SETTING FORTH HIS/HER CONCLUSIONS. (3) IF THE MSEA EMPLOYEE DISAGREES IN WHOLE OR IN PART WITH THE CONCLUSIONS OF THE CI OFFICER HE/SHE MAY APPEAL TO THE MSEA EXECUTIVE DIRECTOR BY FILING A WRITTEN NOTICE OF APPEAL WITH HIM/HER WITHIN THIRTY (30) CALENDAR DAYS AFTER RECEIVING THE OPINION OF THE CI OFFICER. THE MSEA EXECUTIVE DIRECTOR SHALL DECIDE THE APPEAL AS EXPEDITIOUSLY AS POSSIBLE AND THE DECISION OF THE EXECUTIVE DIRECTOR SHALL BE FINAL AND BINDING SUBJECT TO WHATEVER CONTRACTUAL RIGHTS THE MSEA EMPLOYEE MAY HAVE TO CHALLENGE THE MSEA EXECUTIVE DIRECTOR'S DECISION INCLUDING WITHOUT LIMITATION HIS/HER RIGHT TO CHALLENGE SAID DECISION THROUGH THE GRIEVANCE PROCEDURE IN A COLLECTIVE BARGAINING AGREEMENT WITH MSEA. IF THE MSEA EMPLOYEE FILES A TIMELY APPEAL HE/SHE NEED NOT COMPLY WITH THE OPINION OF THE CI OFFICER PENDING THE OUTCOME OF THE APPEAL. IF THE MSEA EMPLOYEE DOES NOT FILE A TIMELY APPEAL HE/SHE SHALL COMPLY WITH THE OPINION OF THE CI OFFICER. IF THE MSEA EMPLOYEE IS A MEMBER OF A BARGAINING UNIT HE/SHE MAY AT HIS/HER OPTION HAVE A UNION REPRESENTATIVE PARTICIPATE IN THE CONSULTATION AND APPEAL. D.IN IMPLEMENTING THE CI POLICY THE CI OFFICER AND THE MSEA EXECUTIVE DIRECTOR SHALL CONSIDER ALL RELEVANT FACTORS INCLUDING THE SPECIFIC MSEA RESPONSIBILITIES OF THE MSEA EMPLOYEE AND THE NATURE OF THE ALLEGEDLY, PROHIBITED ACTIVITY AND SHALL INTERPRET AND APPLY THE CI POLICY IN A MANNER THAT FURTHERS ITS INTENDED PURPOSE. OFFICERS: A.THE MSEA VICE PRESIDENT SHALL SERVE AS THE CONFLICT OF INTEREST OFFICER (CI OFFICER) AND SHALL IN THAT CAPACITY BE RESPONSIBLE FOR THE IMPLEMENTATION OF THE CI POLICY. THE CI OFFICER SHALL MONITOR THE IMPLEMENTATION OF THE CI POLICY AND RECOMMEND TO THE MSEA BOARD OF DIRECTORS MODIFICATIONS IN THE POLICY. THE MSEA BOARD OF DIRECTORS SHALL MAKE SUCH MODIFICATIONS IN THE POLICY AS IT MAY FROM TIME TO TIME DEEM APPROPRIATE. B. (1) IF AN MSEA OFFICIAL BELIEVES THAT HE/SHE MAY BE ENGAGED OR ABOUT TO BECOME ENGAGED IN AN ACTIVITY THAT IS PROHIBITED BY THE CI POLICY HE/SHE SHALL CONSULT WITH THE CI OFFICER. THE MSEA OFFICIAL AND THE CI OFFICER SHALL ATTEMPT TO DEAL WITH THE MATTER INFORMALLY. IF THEY ARE UNABLE TO DO SO THE CI OFFICER SHALL SUBMIT TO THE MSEA OFFICIAL A WRITTEN OPINION INDICATING WHETHER THE ACTIVITY IN QUESTION IS PROHIBITED BY THE CI POLICY AND IF SO WHAT SHOULD BE DONE TO CORRECT THE SITUATION. (2) IF THE MSEA OFFICIAL DISAGREES IN WHOLE OR IN PART WITH THE CONCLUSIONS OF THE CI OFFICER HE OR SHE MAY APPEAL TO THE MSEA BOARD OF DIRECTORS BY FILING A WRITTEN NOTICE OF APPEAL WITH THE MSEA PRESIDENT WITHIN THIRTY (30) CALENDAR DAYS AFTER RECEIVING THE OPINION OF THE CI OFFICER. THE MSEA BOARD OF DIRECTORS SHALL DECIDE THE APPEAL AS EXPEDITIOUSLY AS POSSIBLE AND THE DECISION OF THE MSEA BOARD OF DIRECTORS SHALL BE FINAL AND BINDING. IF THE MSEA OFFICIAL FILES A TIMELY APPEAL HE OR SHE NEED NOT COMPLY WITH THE OPINION OF THE CI OFFICER PENDING THE OUTCOME OF THE APPEAL. IF THE MSEA OFFICIAL DOES NOT FILE A TIMELY APPEAL HE/SHE SHALL COMPLY WITH THE OPINION OF THE CI OFFICER. C. (1) IF AN MSEA MEMBER OR EMPLOYEE BELIEVES THAT AN MSEA OFFICIAL IS ENGAGED OR IS ABOUT TO BECOME ENGAGED IN AN ACTIVITY THAT IS PROHIBITED BY THE CI POLICY THE MEMBER OR EMPLOYEE MAY FILE A WRITTEN COMPLAINT WITH THE CI OFFICER. THE COMPLAINANT SHALL IDENTIFY HIM/HERSELF TO THE CI OFFICER BUT THE CI OFFICER SHALL IF REQUESTED TO DO SO BY THE COMPLAINANT TREAT THE COMPLAINT AS CONFIDENTIAL AND NOT REVEAL THE COMPLAINANT'S NAME. (2)UPON RECEIVING A COMPLAINT THE CI OFFICER SHALL CONSULT WITH THE COMPLAINANT AND THE MSEA OFFICIAL IN QUESTION. BASED ON THE INFORMATION RECEIVED FROM THE COMPLAINANT AND THE MSEA OFFICIAL AND/OR OTHER RELEVANT INFORMATION THE CI OFFICER SHALL DECIDE WHETHER THE MSEA OFFICIAL IS ENGAGED OR IS ABOUT TO BECOME ENGAGED IN AN ACTIVITY THAT IS PROHIBITED BY CI POLICY AND IF SO WHAT SHOULD BE DONE TO CORRECT THE SITUATION. THE CI OFFICER SHALL SUBMIT TO THE MSEA OFFICIAL AND THE COMPLAINANT A WRITTEN OPINION SETTING FORTH HIS/HER CONCLUSIONS. (3) IF THE MSEA OFFICIAL DISAGREES IN WHOLE OR IN PART WITH THE CONCLUSIONS OF THE CI OFFICER HE/SHE MAY APPEAL TO THE MSEA BOARD OF DIRECTORS BY FILING A WRITTEN NOTICE OF APPEAL WITH THE MSEA PRESIDENT WITHIN THIRTY (30) CALENDAR DAYS AFTER RECEIVING THE OPINION OF THE CI OFFICER. THE MSEA BOARD OF DIRECTORS SHALL DECIDE THE APPEAL AS EXPEDITIOUSLY AS POSSIBLE AND THE DECISION OF THE MSEA BOARD OF DIRECTORS SHALL BE FINAL AND BINDING. IF THE MSEA OFFICIAL FILES A TIMELY APPEAL HE/SHE NEED NOT COMPLY WITH THE OPINION OF THE CI OFFICER PENDING THE OUTCOME OF THE APPEAL. IF THE MSEA OFFICIAL DOES NOT FILE A TIMELY APPEAL HE OR SHE SHALL COMPLY WITH THE OPINION OF THE CI OFFICER. D. IN IMPLEMENTING THE CI POLICY THE CI OFFICER AND THE MSEA BOARD OF DIRECTORS SHALL CONSIDER ALL RELEVANT FACTORS INCLUDING THE SPECIFIC MSEA RESPONSIBILITIES OF THE MSEA OFFICIAL AND THE NATURE OF THE ALLEGEDLY PROHIBITED ACTIVITY AND SHALL INTERPRET AND APPLY THE CI POLICY IN A MANNER THAT FURTHERS ITS INTENDED PURPOSE. |
| FORM 990, PART VI, SECTION B, LINE 15 | PER THE MSEA BYLAWS, APPOINTMENT OF THE EXECUTIVE DIRECTOR BY THE BOARD OF DIRECTORS SHALL BE FOR TERMS NOT TO EXCEED FOUR (4) YEARS EACH. COMPENSATION OF THE EXECUTIVE DIRECTOR SHALL BE DETERMINED BY THE BOARD OF DIRECTORS. PER MSEA POLICY, OFFICER COMPENSATION, WHICH IS FORMULA DRIVEN, IS REVIEWED EVERY THREE (3) YEARS BY THE BOARD OF DIRECTORS, PRIOR TO THE ELECTION OF OFFICERS. KEY EMPLOYEES - THE MSEA BOARD OF DIRECTORS APPROVES COMPENSATION OF KEY EMPLOYEES AS RECOMMENDED BY THE EXECUTIVE DIRECTOR. IN THE PROCESS OF DETERMINING COMPENSATION OF KEY EMPLOYEES, THE ASSOCIATION'S GROWTH, FINANCIAL POSITION, BUDGET AND STAFF CONTRACTS ARE CONSIDERED. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | ASC 715 PENSION ADJUSTMENT 3,022,321. RETURN OF UNEXPENDED GRANT FUNDS -22,009. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MSEA FUND FOR CHILDREN AND PUBLIC EDUCATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 MAIN STREET | AddressLine1Txt |
| City | ANNAPOLIS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521369000 | EIN |
| Primary Activities | RECEIVE AND DISTRIBUTE FUNDS | PrimaryActivitiesTxt |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Exempt Code Section | 527 | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARYLAND STATE EDUCATION ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments