2019-06-28T08:48:55-05:00 2018-08-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2017-09-01 520607919 MARYLAND STATE EDUCATION ASSOCIATION MARY 4102636600 140 MAIN ST ANNAPOLIS MD 214012003 CHERYL BOST PRESIDENT 4102636600 2019-06-28 1 SCOTT E HALLBERG CPA P01081188 2023319880 38.100.43.98 2019-06-28 09:48:39 ED P 2D5B0BD3402E39B7C704900C7FC251DEED649B44 2D5B0BD3402E39B7C704900C7FC251DEED649B44 2017 2019-02-21 02:37:17Z DAVID E HELFMAN 140 MAIN STREET ANNAPOLIS MD 214012003 37145637 0 X WWW.MARYLANDEDUCATORS.ORG X 1947 MD 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. 15 12 86 190 64688 113631 0 0 22209378 23374000 97815 312514 339218 315740 22646411 24002254 905920 974939 0 0 15492830 15338133 0 0 0 3764427 4414143 20163177 20727215 2483234 3275039 25671337 29239149 12650157 10243407 13021180 18995742 X 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. 0 0 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. 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. LEADING THE PROFESSIONS - MSEA SHALL PROMOTE AN ENVIRONMENT OF LEADING THE PROFESSION BY PROACTIVELY DRIVING AND IMPROVING PUBLIC POLICY, PROFESSIONAL PRACTICE AND POLITICAL DISCUSSIONS AT THE LOCAL, STATE AND FEDERAL LEVELS. 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. 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 29 0 1 86 1 1 1 0 0 0 1 1 0 X 15 12 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD X SARAH WILKERSON 4102636600 140 MAIN STREET ANNAPOLIS MD 214012003 BETTY WELLER FORMER PRESIDENT (THRU 7/18) 50.00 1.00 X X 90510 0 6450 CHERYL BOST PRES (AS OF 8/18)VP (THRU 7/18) 50.00 1.00 X X 30137 0 24424 WILLIAM FISHER TREASURER (THRU 8/17) 15.00 2.00 X X 13333 0 0 JOSEPH COUGHLIN TREASURER (AS OF 9/17) 15.00 2.00 X X 6890 0 0 DOUG PROUTY VICE PRESIDENT (AS OF 8/18) 50.00 1.00 X X 0 0 0 BRIAN DONOUGHE NEA DIRECTOR 4.00 X 0 0 0 RUSSELL LEONE NEA DIRECTOR 4.00 X 0 0 0 JACOB ZEBLEY NEA DIRECTOR 4.00 X 0 0 0 ERIKA STRAUSS-CHAVARRIA NEA DIRECTOR 4.00 X 0 0 0 RICHARD BENFER THRU 718 MEMBER-AT-LARGE 4.00 X 0 0 0 LORI HRINKO THRU 718 MEMBER-AT-LARGE 4.00 X 0 0 0 DEBORAH SCHAEFER THRU 718 MEMBER-AT-LARGE 4.00 X 0 0 0 JASON FAHIE THRU 718 MEMBER-AT-LARGE 4.00 X 0 0 0 JUSTIN HEID MEMBER-AT-LARGE 4.00 X 0 0 0 MICHELLE ALEXANDER MEMBER-AT-LARGE 4.00 X 0 0 0 ROBIN BEERS MEMBER-AT-LARGE 4.00 X 0 0 0 DONNA CHRISTY MEMBER-AT-LARGE 4.00 X 0 0 0 LINDA FIRMAN MEMBER-AT-LARGE 4.00 X 0 0 0 VERONICA HENDERSON AS OF 818 MEMBER-AT-LARGE 4.00 X 0 0 0 TONI MEJIAS AS OF 818 MEMBER-AT-LARGE 4.00 X 0 0 0 HELEN WILKERSON AS OF 818 MEMBER-AT-LARGE 4.00 X 0 0 0 DAVID HELFMAN EXECUTIVE DIRECTOR 50.00 X 222925 0 110051 KRISTY ANDERSON GENERAL COUNSEL 50.00 X 180378 0 94379 SEAN JOHNSON ASSISTANT EXECUTIVE DIRECT 50.00 X 176168 0 92830 CATHY PERRY ASSISTANT EXECUTIVE DIRECT 50.00 X 175960 0 74570 ADAM MENDELSON ASSISTANT EXECUTIVE DIRECT 50.00 X 175084 0 73561 SARAH WILKERSON CHIEF FINANCIAL OFFICER 50.00 X 157908 0 87360 BERNADETTE MADDOX MANAGING DIRECTOR 50.00 X 157431 0 69045 PAULA VOELKER MANAGING DIRECTOR 50.00 X 157167 0 79571 DAMON FELTON ASSISTANT COUNSEL 50.00 X 155589 0 67257 KIMBERLY GRESHAM MANAGING DIRECTOR 50.00 X 150248 0 84869 JOSHUA ARDISON MANAGING DIRECTOR 50.00 X 141312 0 58098 1991040 0 922465 56 0 1 1 ED EARLY PRINTING COMPANY 908 WINDSOR ROAD BALTIMORE MD 21208 PRINTING 208090 REVOLUTION MESSAGING LLC 1730 RHODE ISLAND AVENUE NW STE 310 WASHINGTON DC 20036 ADVERTISING 111350 DELIVER STRATEGIES LLC PO BOX 100970 ARLINGTON VA 22210 DIRECT MAIL CONSULTANTS 110295 GBA STRATEGIES 1901 L STREET NW STE 702 WASHINGTON DC 20036 SURVEY 103000 4 DUES 900099 21076402 21076402 UNISERV 900099 1648710 1648710 NEA PROGRAM GRANT 900099 602228 602228 CONVENTION INCOME 900009 46660 2000 3875 40785 23374000 311344 311344 3600 0 3600 3600 3600 13144553 13143383 1170 1170 1170 DUSHANE REVENUE 900099 190806 190806 MEMBER BENEFITS REVENUE 900099 60813 60813 OTHER INCOME 900004 60521 60521 312140 24002254 23580667 64688 356899 974939 1922267 8165360 2714454 1800596 735456 55079 52650 733283 363628 541968 220088 312439 877922 86929 170878 39839 CONTRIBUTIONS AND GIFTS 532884 AUTO MAINTENANCE AND RE 134158 BANK AND MISC FEES 89555 SUPPLIES AND SERVICES 55004 147839 20727215 6825748 5976179 374902 1045025 205927 3485703 106414 171255 5194723 3302172 1988314 1892551 15016171 15327457 1153861 1340979 25671337 29239149 972333 1090221 116067 140485 11561757 9012701 12650157 10243407 X 12809122 18185385 212058 810357 13021180 18995742 25671337 29239149 X 3275039 -36652 2736175 X X 0 1 X 1 0 1 0 0 2957402 111714 6453 3062663 2806657 157711 6966 2957402 2627670 191499 12512 2806657 2667659 -29467 10522 2627670 2316685 360485 9511 2667659 1.00000 0 0 516300 516300 3927360 2638680 1288680 6559 6559 0 110950 41954 68996 633554 614979 18575 1892551 DEFERRED COMP PLAN 460223 ACCRUED POSTRETIREMENT COST 8552478 9012701 X 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, 2018 AND 2017, MSEA HAD $9,365 AND $7,828, RESPECTIVELY, OF TAX EXPENSE ON UNRELATED BUSINESS INCOME, WHICH IS INCLUDED IN CORE OPERATIONAL SERVICES IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. 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, 2018. 1 ALLEGANY COUNTY EDUCATION ASSOCIATION PO BOX 5179 CRESAPTOWN MD 215055179 237442507 501(C)(5) 16985 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, SPECIAL REQUEST, PROFESSIONAL DEVELOPMENT TRAINING CARROLL ASSOCIATION OF SCHOOL EMPLOYEES 1501 CARRIAGE HILL DR WESTMINSTER MD 21157 521697043 501(C)(5) 6630 MEMBERSHIP, AFFILIATE CAPACITY BUILDING CARROLL COUNTY EDUCATION ASSOCIATION 60 AILERON COURT SUITE 6 WESTMINSTER MD 21157 510159565 501(C)(5) 13593 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, SUPPLEMENTAL MEMBERSHIP, PROFESSIONAL, DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, INNOVATIVE ENGAGEMENT AND ORGANIZING CECIL COUNTY CLASSROOM TEACHERS ASSOCIATION 3135 JOSEPH BIGGS MEMORIAL HWY STE 3 NORTH EAST MD 21901 520941366 501(C)(5) 9847 MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING, AFFILIATE CAPACITY BUILDING, SUPPLEMENTAL MEMBERSHIP CALVERT EDUCATION ASSOCIATION 865 MAIN STREET PRINCE FREDERICK MD 206783343 521055500 501(C)(5) 12680 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, SUPPLEMENTAL MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING, ORGANIZING FAIR SHARE CECIL EDUCATION SUPPORT PERSONNEL ASSOCIATION 3135 JOSEPH BIGGS MEMORIAL HWY STE 3 NORTH EAST MD 21901 522290415 501(C)(5) 8000 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT AND TRAINING DORCHESTER EDUCATORS 5A CEDAR STREET CAMBRIDGE MD 21613 521050192 501(C)(5) 14148 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, ORGANIZING FAIR SHARE EDUCATION ASSOCIATION OF CHARLES COUNTY 105 CENTENNIAL ST SUITE H LA PLATA MD 206466944 521048940 501(C)(5) 39335 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, FIELD SERVICE, SPECIAL REQUEST, INNOVATIVE ENGAGEMENT & ORGANIZING EDUCATION ASSOCIATION OF ST MARY'S COUNTY 41680 MISS BESSIE DR SUITE 201 LEONARDTOWN MD 20650 521052839 501(C)(5) 23967 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, SPECIAL REQUEST, PUBLIC ADVOCACY EDUCATION SUPPORT PROFESSIONALS OF BALTIMORE COUNTY 1220 E JOPPA RD BLDG C SUITE 514 TOWSON MD 21286 464485717 501(C)(5) 14643 MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST, INNOVATIVE MEMBERSHIP FREDERICK ASSOCIATION OF SCHOOL SUPPORT EMPLOYEES 1 WORMANS MILL COURT SUITE 15 FREDERICK MD 21701 521594576 501(C)(5) 10695 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING FREDERICK COUNTY TEACHERS ASSOCIATION 1 WORMANS MILL COURT SUITE 16 FREDERICK MD 21701 521014274 501(C)(5) 21472 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST, INNOVATIVE ENGAGEMENT & ORGANIZING, SPECIAL REQUEST HOWARD COUNTY EDUCATION ASSOCIATION 5082 DORSEY HALL DRIVE STE 102 ELLICOTT CITY MD 21042 520855686 501(C)(5) 37428 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL, DEVELOPMENT & TRAINING, SPECIAL REQUEST, ORGANIZING FAIR SHARE HARFORD COUNTY EDUCATION ASSOCIATION 2107 LAUREL BUSH RD SUITE 201 BEL AIR MD 21015 271270679 501(C)(5) 22759 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, FIELD SERVICE HARFORD COUNTY EDUCATIONAL SERVICES COUNCIL 2107 LAUREL BUSH RD SUITE 201 BEL AIR MD 21015 520738784 501(C)(5) 7826 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, SPECIAL REQUEST, PROFESSIONAL DEVELOPMENT & TRAINING MONTGOMERY COUNTY EDUCATION ASSOCIATION 12 TAFT COURT ROCKVILLE MD 208505321 520659775 501(C)(5) 244437 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, FIELD SERVICE, INNOVATIVE MEMBERSHIP, ORGANIZING FAIR SHARE PRINCE GEORGE'S COUNTY EDUCATORS' ASSOCIATION 8008 MARLBORO PIKE FORESTVILLE MD 20747 520658540 501(C)(5) 163592 MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING, FIELD SERVICE, INNOVATIVE ENGAGEMENT & ORGANIZING FAIR SHARE, SPECIAL REQUEST TEACHERS ASSOCIATION OF BALTIMORE COUNTY 1220 E JOPPA RD BLDG C SUITE 514 TOWSON MD 212863252 520623933 501(C)(5) 172883 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, FIELD SERVICE, PUBLIC ADVOCACY, SPECIAL REQUEST, SUPPLEMENTAL MEMBERSHIP, ORGANIZING FAIR SHARE WICOMICO COUNTY EDUCATION ASSOCIATION 1302 OLD OCEAN CITY ROAD SALISBURY MD 21804 521050640 501(C)(5) 21776 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING WORCESTER COUNTY TEACHERS ASSOCIATION 7744 SHOCKLEY RD SNOW HILL MD 21863 521050642 501(C)(5) 11064 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, SUPPLEMENTAL MEMBERSHIP WASHINGTON COUNTY TEACHERS ASSOCIATION 18047 OAK RIDGE DRIVE HAGERSTOWN MD 21740 526059401 501(C)(5) 11046 MEMBERSHIP, SPECIAL REQUEST, PROFESSIONAL DEVELOPMENT AND TRAINING QUEEN ANNE'S COUNTY EDUCATION ASSOCIATION 707 BOLTON WOODS RD SUDLERSVILLE MD 21668 521050091 501(C)(5) 8207 AFFILIATE CAPACITY BUILDING, MEMBERSHIP, ORGANIZING FAIR SHARE SECRETARIES AND ASSISTANTS ASSOCIATION OF ANNE ARUNDEL COUNTY 2521 RIVA ROAD SUITE L-3 ANNAPOLIS MD 21401 521639180 501(C)(5) 7935 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING SOMERSET EDUCATION ASSOCIATION 206 PACIFIC AVENUE SALISBURY MD 21804 510176849 501(C)(5) 5468 MEMBERSHIP, SUPPLEMENTAL MEMBERSHIP TALBOT COUNTY EDUCATION ASSOCIATION 8221 TEAL DRIVE SUITE 420 EASTON MD 21601 521050121 501(C)(5) 5600 MEMBERSHIP, AFFILIATE CAPACITY BUILDING TEACHERS ASSOCIATION OF ANNE ARUNDEL COUNTY 2521 RIVA ROAD SUITE L7 ANNAPOLIS MD 214017447 520733568 501(C)(5) 53626 MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING, FIELD SERVICE 26 PART I, LINE 2: 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. X X 1 1 X X 0 0 0 DAVID HELFMAN EXECUTIVE DIRECTOR 222925 0 0 0 0 0 76995 0 33056 0 332976 0 0 0 KRISTY ANDERSON GENERAL COUNSEL 180378 0 0 0 0 0 63159 0 31220 0 274757 0 0 0 SEAN JOHNSON ASSISTANT EXECUTIVE DIRECT 176168 0 0 0 0 0 61790 0 31040 0 268998 0 0 0 CATHY PERRY ASSISTANT EXECUTIVE DIRECT 175960 0 0 0 0 0 61722 0 12848 0 250530 0 0 0 ADAM MENDELSON ASSISTANT EXECUTIVE DIRECT 175084 0 0 0 0 0 61437 0 12124 0 248645 0 0 0 SARAH WILKERSON CHIEF FINANCIAL OFFICER 157908 0 0 0 0 0 55852 0 31508 0 245268 0 0 0 BERNADETTE MADDOX MANAGING DIRECTOR 157431 0 0 0 0 0 55697 0 13348 0 226476 0 0 0 PAULA VOELKER MANAGING DIRECTOR 157167 0 0 0 0 0 55611 0 23960 0 236738 0 0 0 DAMON FELTON ASSISTANT COUNSEL 155589 0 0 0 0 0 55097 0 12160 0 222846 0 0 0 KIMBERLY GRESHAM MANAGING DIRECTOR 150248 0 0 0 0 0 53361 0 31508 0 235117 0 0 0 JOSHUA ARDISON MANAGING DIRECTOR 141312 0 0 0 0 0 45955 0 12143 0 199410 0 0 0 PART I, LINE 1A ELIZABETH WELLER RECEIVED TAXABLE HOUSING ALLOWANCE TOTALING $12,095. ELIZABETH WELLER RECEIVED GROSS-UP PAYMENTS FOR TAXABLE HOUSING. 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 ELIZABETH WELLER - PRESIDENT ($86,921) AND CHERYL BOST - VICE PRESIDENT ($139,061) ARE PAID BY KENT COUNTY AND BALTIMORE COUNTY SCHOOL SYSTEMS RESPECTIVELY, THE SCHOOL SYSTEMS WHERE THEY ARE BOTH EMPLOYED AS TEACHERS. THE FILING ORGANIZATION IS BILLED BY THE KENT COUNTY AND BALTIMORE COUNTY SCHOOL SYSTEMS FOR THE TIME SPENT ON THE ORGANIZATION BUSINESS. 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 PRESIDENT 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. 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/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 175 PENSION ADJUSTMENTS 2,736,175. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. MSEA FUND FOR CHILDREN AND PUBLIC EDUCATION 140 MAIN STREET ANNAPOLIS MD 21401 521369000 RECEIVE AND DISTRIBUTE FUNDS MD 527 MARYLAND STATE EDUCATION ASSOCIATION 1 MD PROMISE COMMITTEE 140 MAIN STREET ANNAPOLIS MD 21401 830877368 PROMOTE THE GENERAL WELFARE OF MARYLAND PUBLIC SCHOOL SYSTEM MD 527 MARYLAND STATE EDUCATION ASSOCIATION 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0