2017-07-17T11:47:52-05:00 2016-08-31 420714325 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2015-09-01 520607919 MARYLAND STATE EDUCATION ASSOCIATION MARY 4102636600 140 MAIN STREET ANNAPOLIS MD 214012020 ELIZABETH WELLER PRESIDENT 4102636600 2017-07-17 1 WILLIAM E TURCO CPA P00369217 3012963600 2015 2021-01-29 14:40:06Z DAVID E HELFMAN 140 MAIN STREET ANNAPOLIS MD 214012020 22461932 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. 17 14 91 233 68457 39252 0 0 20854075 22013851 91310 71452 658103 376629 21603488 22461932 1028178 942422 0 0 13846582 14950468 0 0 0 4165210 4469079 19039970 20361969 2563518 2099963 20696854 22711107 13010247 18821888 7686607 3889219 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 IS MEMBERSHIP SUCCESSFULLY. LEADING THE PROFESSION: 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 OR 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 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 21 0 1 91 1 1 1 0 0 0 0 0 X 17 14 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 214012020 BETTY WELLER PRESIDENT 50.00 X X 91011 0 5975 CHERYL BOST VICE PRESIDENT 50.00 X X 30884 0 21824 BILL FISHER TREASURER 50.00 X X 20000 0 0 RICHARD BENFER MEMBER-AT-LARGE 4.00 X 0 0 0 JOSEPH COUGHLIN MEMBER-AT-LARGE 4.00 X 0 0 0 ANNA GANNON MEMBER-AT-LARGE 4.00 X 0 0 0 LORI HRINKO MEMBER-AT-LARGE 4.00 X 0 0 0 TED PAYNE MEMBER-AT-LARGE 4.00 X 0 0 0 DOUG PROUTY MEMBER-AT-LARGE 4.00 X 0 0 0 DEBORAH SCHAEFER MEMBER-AT-LARGE 4.00 X 0 0 0 GARY BRENNAN NEA DIRECTOR 4.00 X 0 0 0 JASON FAHIE MEMBER-AT-LARGE 4.00 X 0 0 0 MAVIS ELLIS NEA DIRECTOR 4.00 X 0 0 0 DOUG LEA NEA DIRECTOR 4.00 X 0 0 0 DAVID NICHOLSON MEMBER-AT-LARGE 4.00 X 0 0 0 ROWENA SHURN MEMBER-AT-LARGE 4.00 X 0 0 0 RUSSELL C LEONE NEA DIRECTOR 4.00 X 0 0 0 DAVID HELFMAN EXECUTIVE DIRECTOR 50.00 X 216338 0 110077 JACQUELINE HARRIS ASST. EXECUTIVE DIRECTOR 50.00 X 170686 0 71808 SEAN JOHNSON ASST. EXECUTIVE DIRECTOR 50.00 X 164719 0 90249 KRISTY ANDERSON GENERAL COUNSEL 50.00 X 171333 0 94125 LINDA MORROW ASST. EXECUTIVE DIRECTOR 50.00 X 162588 0 83188 ADAM MENDELSON MANAGING DIRECTOR 50.00 X 161877 0 80853 CATHY PERRY MANAGING DIRECTOR 50.00 X 161377 0 67439 DAMON FELTON ASSOC. GEN. COUNSEL 50.00 X 143122 0 64383 SAURABH GUPTA ASST. COUNSEL 50.00 X 135756 0 81322 ROBERT RANKIN ORG. SPECIALIST 50.00 X 132257 0 79359 1761948 0 850602 52 0 1 0 THE NEW MEDIA FIRM 1730 RHODE ISLAND AVE NW WASHINGTON DC 20036 CONSULTING, PRODUCTION & MEDIA PLANNING 284859 ED EARLY PRINTING COMPANY 908 WINDSOR ROAD BALTIMORE MD 21208 PRINTING AND MAILING SERVICES 204676 RANDSTAD PO BOX 7247-6655 PHILADELPHIA PA 191706665 STAFFING AGENCY 133515 3 DUES 900099 19644761 19644761 UNISERV/NEA 900099 2320500 2320500 CONVENTION INCOME 900099 48590 5000 3450 40140 22013851 63760 63760 3600 0 3600 3600 3600 7692 0 7692 7692 7692 5439 0 5439 5439 DUSHANE INCOME 900099 206954 206954 OTHER INCOME 900099 95629 95629 MEMBER BENEFITS 900004 65007 65007 367590 22461932 21975700 68457 417775 907285 35137 1288525 8391942 97197 4481681 691123 199857 65600 740813 639939 651886 193642 261219 1134755 100949 169478 52939 TAXES 16288 PRM EXPENSES 141616 GIFTS 49796 DUES & SUBSCRIPTIONS 17216 33086 20361969 12975180 15269323 452592 306855 500864 393087 699816 267478 5404501 3314120 2211450 2090381 2932281 3385636 924671 998347 20696854 22711107 752353 817559 651329 389451 11606565 17614878 13010247 18821888 X 7686607 3889219 7686607 3889219 20696854 22711107 X 2099963 182304 -6079655 X 0 1 X 1 0 2627670 191499 12512 2806657 2667659 -29467 10522 2627670 2316685 360485 9511 2667659 2157662 166961 7938 2316685 2002660 164543 9541 2157662 1.00000 0 0 516300 516300 3928797 2405727 1523070 138437 135562 2875 820967 772831 48136 2090381 DEFERRED COMPENSATION LIABILITY 508697 ACCRUED-POSTRETIREMENT 17106181 17614878 X 22644236 182304 182304 22461932 0 22461932 0 0 0 0 0 PART V, LINE 4: THIS FUND WAS 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 (THE CODE). UNDER CURRENT INTERNAL REVENUE SERVICE (IRS) REGULATIONS, MEMBER BENEFIT REVENUE, WHICH IS DERIVED FROM DISCOUNT PROGRAMS OFFERED TO MEMBERS, IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. FOR THE YEAR ENDED AUGUST 31, 2016, MSEA HAD $16,288 OF TAX EXPENSE ON UNRELATED BUSINESS INCOME, WHICH IS INCLUDED IN CORE OPERATIONAL SERVICES IN THE ACCOMPANYING CONSOLIDATED STATEMENT 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, 2016. 1 ALLEGANY COUNTY EDUCATION ASSOCIATION PO BOX 5179 CRESAPTOWN MD 215055179 237442507 501(C)(5) 16843 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL, DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, CALVERT ASSOCIATION OF EDUCATIONAL SUPPORT STAFF 865 MAIN STREET PRINCE FREDERICK MD 20678 522058647 501(C)(5) 8200 MEMBERSHIP, AFFILITE CAPACITY BUILDING, SUPPLEMENTAL MEMBERSHIP CAROLINE COUNTY EDUCATORS ASSOCIATION 255 MAIN STREET PRESTON MD 216552215 271270094 501(C)(5) 2390 MEMBERSHIP CARROLL ASSOCIATION OF SCHOOL EMPLOYEES 1501 CARRIAGE HILL DRIVE WESTMINSTER MD 21157 521697043 501(C)(5) 1000 MEMBERSHIP CARROLL COUNTY EDUCATION ASSOCIATION 60 AILERON COURT SUITE 6 WESTMINSTER MD 21157 510159565 501(C)(5) 22773 MEMBERSHIP, AFFILITE CAPACITY BUILDING, SUPPLEMENTAL MEMBERSHIP, PROFESSIONAL, DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, SPECIAL REQUEST, INNOVATIVE ENGAGE & ORG CECIL COUNTY CLASROOM TEACHERS ASSOCIATION 222 SOUTH BRIDGE STREET SUITE 6 ELKTON MD 21921 520941366 501(C)(5) 8594 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL, DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, CALVERT EDUCATION ASSOCIATION 865 MAIN STREET PRINCE FREDERICK MD 206783343 521055500 501(C)(5) 11456 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PUBLIC ADVOCACY, SUPPLEMENTAL MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING COLLECTIVE EDUCATION ASSOCIATION OF ST MARY'S COUNTY 41680 MISS BESSIE DR SUITE 201 LEONARDTOWN MD 20650 521600939 501(C)(5) 10806 MEMBERSHIP, AFFILITE CAPACITY BUILDING, SPECIAL REQUEST, SUPPLEMENTAL MEMBERSHIP CECIL EDUCATION SUPPORT PERSONNEL ASSOCIATION 3135 JOSEPH BIGGS MEMORIAL HWY STE 3 NORTH EAST MD 21901 522290415 501(C)(5) 8000 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING DORCHESTER EDUCATORS 5A CEDAR STREET CAMBRIDGE MD 21613 521050192 501(C)(5) 2900 MEMBERSHIP EDUCATION ASSOCIATION OF CHARLES COUNTY 105 CENTENNIAL ST SUITE H LA PLATA MD 206466944 521048940 501(C)(5) 36095 MEMBERSHIP, AFFILITE CAPACITY BUILDING, 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) 13069 196 FMV CANNON DIGITAL CAMERA MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, INNOVATIVE ENGAGE & ORG EDUCATION SUPPORT PROFESSIONALS OF BALTIMORE COUNTY 305 E JOPPA ROAD TOWSON MD 21286 464485717 501(C)(5) 2000 MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING FREDERICK ASSOCIATION OF SCHOOL SUPPORT EMPLOYEES 1 WORMANS MILL COURT SUITE 15 FREDERICK MD 21701 521594576 501(C)(5) 7410 MEMBERSHIP, AFFILITE CAPACITY BUILDING FREDERICK COUNTY TEACHERS ASSOCIATION 1 WORMANS MILL COURT SUITE 16 FREDERICK MD 21701 521014274 501(C)(5) 19485 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PUBLIC ADVOCACY, SUPPLEMENTAL MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST GARRETT COUNTY EDUCATION ASSOCIATION P O BOX 2236 OAKLAND MD 21550 522021204 501(C)(5) 14760 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING HOWARD COUNTY EDUCATION ASSOCIATION 5082 DORSEY HALL DRIVE STE 102 ELLICOTT CITY MD 21042 520855686 501(C)(5) 37778 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL, DEVELOPMENT & TRAINING, PUBLIC ADVOCACY, INNOVATIVE ENGAGE & ORG HARFORD COUNTY EDUCATION ASSOCIATION 211 PYLESVILLE ROAD PYLESVILLE MD 21132 271270679 501(C)(5) 17311 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST, FIELD SERVICE HARFORD COUNTY EDUCATIONAL SERVICES COUNCIL 2616 DUBLIN ROAD STREET MD 21154 520738784 501(C)(5) 1000 MEMBERSHIP KENT COUNTY EDUCATION AND SUPPORT PROFESSIONAL ASSOCIATION 21601 HIDDEN CREEK DRIVE ROCK HALL MD 216610281 211491792 501(C)(5) 1560 MEMBERSHIP, SPECIAL REQUEST MONTGOMERY COUNTY EDUCATION ASSOCIATION 12 TAFT COURT ROCKVILLE MD 208505321 520659775 501(C)(5) 225360 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, SPECIAL REQUEST, FIELD SERVICE, INNOVATIVE ENGAGE & ORG, PUBLIC ADVOCACY PRINCE GEORGE'S COUNTY EDUCATORS' ASSOCIATION 8008 MARLBORO PIKE FORESTVILLE MD 20747 520658540 501(C)(5) 125255 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, FIELD SERVICE TEACHERS ASSOCIATION OF BALTIMORE COUNTY 305 E JOPPA ROAD TOWSON MD 212863252 520623933 501(C)(5) 142795 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, FIELD SERVICE WICOMICO COUNTY EDUCATION ASSOCIATION 1302 OLD OCEAN CITY ROAD SALISBURY MD 21804 521050640 501(C)(5) 17237 MEMBERSHIP, AFFILITE CAPACITY BUILDING, PROFESSIONAL DEVELOPMENT & TRAINING, INNOVATIVE ENGAGE & ORG, PUBLIC ADVOCACY WORCESTER COUNTY TEACHERS ASSOCIATION 1817 OLD VIRGINIA ROAD POCOMOKE CITY MD 21851 521050642 501(C)(5) 6926 2052 FMV DELL COMPUTER MEMBERSHIP WORCESTER COUNTY EDUCATION SUPPORT PERSONNEL ASSOCIATION 308 GREEMBRIER DRIVE SNOW HILL MD 218631260 912120836 501(C)(5) 3022 MEMBERSHIP WASHINGTON COUNTY TEACHERS ASSOCIATION 18047 OAK RIDGE DRIVE HAGERSTOWN MD 21740 526059401 501(C)(5) 11325 500 FMV SAFARI - PROJECT 3D PROFESSIONAL DEVELOPMENT & TRAINING WASHINGTON COUNTY EDUCATIONAL SUPPORT PERSONNEL 42 SOUTH MULBERRY STREET HAGERSTOWN MD 21740 501(C)(5) 1030 MEMBERSHIP QUEEN ANNE'S COUNTY EDUCATION ASSOCIATION 900 LOVE POINT ROAD STEVENSVILLE MD 216662120 521050091 501(C)(5) 2000 1055 FMV DELL COMPUTER MEMBERSHIP SECRETARIES AND ASSISTANTS ASSOCIATION OF ANNE ARUNDEL COUNTY 2521 RIVA ROAD SUITE L-3 ANNAPOLIS MD 21401 521639180 501(C)(5) 12240 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, SUPPLEMENTAL MEMBERSHIP SOMERSET EDUCATION ASSOCIATION 206 PACIFIC AVENUE SALISBURY MD 218044722 510176849 501(C)(5) 5610 MEMBERSHIP, AFFILIATE CAPACITY BUILDING, SUPPLEMENTAL MEMBERSHIP ST MARY'S ASSOCIATION OF SUPERVISORS AND ADMINISTRATORS PO BOX 641 LEONARDTOWN MD 20650 455172047 501(C)(5) 1000 PROFESSIONAL DEVELOPMENT & TRAINING 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) 52210 MEMBERSHIP, PROFESSIONAL DEVELOPMENT & TRAINING, FIELD SERVICE, PUBLIC ADVOCACY MARYLAND DEPARTMENT OF EDUCATION 200 WEST BALTIMORE STREET BALTIMORE MD 212012595 526002033 GOV'T 10300 MARYLAND TEACHER OF THE YEAR GOLD SPONSORSHIP & TICKETS; MARYLAND TEACHERS OF PROMISE INSTITUTE GOLD SPONSORSHIP NEO PHILANTHROPY ACTION FUND INC 45 WEST 36TH STREET 6TH FLOOR NEW YORK NY 10018 800444461 501(C)(4) 20000 SUPPORT OF MD LEADS DONOR COLLABORATIVE THE NEA FOUNDATION 1201 16TH STREET NW WASHINGTON DC 20036 237035089 501(C)(3) 6000 GALA TICKETS, LOUISIANA FLOOD DONATION 2 35 ANNIVERSARY COMMUNITY MICRO GRANT 72 35137 PART I, LINE 2: THE APPLICATION REQUIRES THE GRANT RECIPIENT TO STATE THE PURPOSE OF THE GRANT, WHO 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 X 0 0 0 DAVID HELFMAN EXECUTIVE DIRECTOR 213962 0 0 0 2376 0 76177 0 36446 0 328961 0 0 0 JACQUELINE HARRIS ASST. EXECUTIVE DIRECTOR 164927 0 0 0 5759 0 59751 0 14604 0 245041 0 0 0 SEAN JOHNSON ASST. EXECUTIVE DIRECTOR 159405 0 0 0 5314 0 57901 0 34895 0 257515 0 0 0 KRISTY ANDERSON GENERAL COUNSEL 170973 0 0 0 360 0 61776 0 38896 0 272005 0 0 0 LINDA MORROW ASST. EXECUTIVE DIRECTOR 161040 0 0 0 1548 0 58449 0 27286 0 248323 0 0 0 ADAM MENDELSON MANAGING DIRECTOR 154707 0 0 0 7170 0 56327 0 27073 0 245277 0 0 0 CATHY PERRY MANAGING DIRECTOR 159829 0 0 0 1548 0 58043 0 11943 0 231363 0 0 0 DAMON FELTON ASSOC. GEN. COUNSEL 142762 0 0 0 360 0 52325 0 14604 0 210051 0 0 0 SAURABH GUPTA ASST. COUNSEL 135445 0 0 0 311 0 49874 0 36494 0 222124 0 0 0 ROBERT RANKIN ORG. SPECIALIST 129881 0 0 0 2376 0 48010 0 33896 0 214163 0 0 0 PART I, LINE 1A ELIZABETH WELLER RECEIVED TAXABLE HOUSING ALLOWANCE IN THE AMOUNT OF $20,735. ELIZABETH WELLER RECEIVED GROSS-UP PAYMENTS FOR TAXABLE HOUSING. FORM 990, PAGE 7, PART VII, LINE 5 ELIZABETH WELLER - PRESIDENT ($91,011) AND CHERYL BOST - VICE PRESIDENT ($30,884), ARE PAID BY KENT COUNTY AND BALTIMORE COUNTY SCHOOL SYSTEM, 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 ORGANIZATION BUSINESS. FORM 990, PART VI, SECTION A, LINE 6 OUR MEMBERS ARE TEACHERS, EDUCATION SUPPORT PROFESSIONALS, ADMINISTRATORS, CERTIFICATED SPECIALISTS, HIGHER EDUCATION FACULTY, AND STUDENT 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 LEGISLATIVE PROGRAM AND ESTABLISH MSEA POLICY THROUGH RESOLUTIONS. THE BODY ALSO HAS THE POWER TO AMEND MSEA BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 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 ASSISTANT EXECUTIVE DIRECTOR FOR BUSINESS AND POLICY OPERATIONS 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 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 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 THE 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 COMPENSATION IS REVIEWED EVERY THREE YEARS ACCORDING TO MSEA POLICY. THE COMPENSATION IS FORMULA DRIVEN. THE COMPENSATION COMMITTEE MEMBERS ARE BOD MEMBERS AND EVERY THREE YEARS THIS COMMITTEE REVIEWS THE FORMULA AND DOES COMPARISONS. IN THE PROCESS, THE ASSOCIATION'S CONSIDERS THE FINANCIAL CONDITION, BUDGET AND STAFF CONTRACTS. THE BOARD OF DIRECTORS THROUGH THE PRESIDENT CONSIDERS RECOMMENDATION FROM APPROPRIATE STAFF. IN ADDITION, COMPENSATION IS COMPARED TO OFFICERS IN OTHER STATES. COMPENSATION FORMULA AND AMOUNTS ARE REVIEWED AND APPROVED BY THE BOARD. 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 ADJUSTMENTS -6,079,655. 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 MSEA FOUNDATION FOR IMPROVING STUDENT ACHIEVEMENT 140 MAIN STREET ANNAPOLIS MD 21401 522444058 PROVIDE GRANTS TO EDUCATORS AND EDUCATION SUPPORT PERSONNEL MD 501(C)(3) LINE 9 MARYLAND STATE EDUCATION ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0