2024-03-26T20:02:41-05:00 2023-08-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-09-01 520607919 MARYLAND STATE EDUCATION ASSOCIATION MARY 4102636600 140 MAIN ST ANNAPOLIS MD 214012003 CHERYL BOST PRESIDENT 4102636600 2024-03-14 1 CHERYL BOST 999009999 0 KRISTIN A JACQUELIN CPA P01325865 2023319880 2024-03-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SEAN JOHNSON 140 MAIN STREET ANNAPOLIS MD 214012003 26028744 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. 14 11 102 146 75598 43991 4000918 2356943 21948935 22717438 407167 866230 110884 84273 26467904 26024884 1305004 1189730 0 0 16946090 15529812 0 0 0 4322210 4979706 22573304 21699248 3894600 4325636 45309810 50420632 7182729 4840850 38127081 45579782 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 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 PROFESSIONS 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. 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. 0 1 0 1 0 0 0 0 1 1 0 0 1 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 61 0 1 102 1 1 1 0 0 0 1 1 0 0 0 0 0 X 14 11 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 CHERYL BOST PRESIDENT 50.00 1.00 X X 38003 0 0 THERESA DUDLEY VICE PRESIDENT 50.00 1.00 X X 47941 0 0 JOSEPH COUGHLIN TREASURER 5.00 2.00 X X 20000 0 0 DONNA CHRISTY MEMBER-AT-LARGE 4.00 X 0 0 0 JUSTIN HEID MEMBER-AT-LARGE 4.00 X 0 0 0 VERONICA HENDERSON MEMBER-AT-LARGE 4.00 X 0 0 0 COLLEEN MORRIS MEMBER-AT-LARGE 4.00 X 0 0 0 PHILIMENA OWONA MEMBER-AT-LARGE 4.00 X 0 0 0 NEIL BECKER MEMBER-AT-LARGE 4.00 X 0 0 0 RONNIE BEARD MEMBER-AT-LARGE 4.00 X 0 0 0 FELIXBERTO LAZARO MEMBER-AT-LARGE 4.00 X 0 0 0 MICHELLE ALEXANDER NEA DIRECTOR 4.00 X 0 0 0 TANYA JOHNSON-MARTIN NEA DIRECTOR 4.00 X 0 0 0 MATTHEW GRESICK NEA DIRECTOR 4.00 X 0 0 0 KRISTY ANDERSON GENERAL COUNSEL 50.00 X 210055 0 92530 SEAN JOHNSON EXECUTIVE DIRECTOR 50.00 X 221414 0 83525 CATHY PERRY ASSISTANT EXECUTIVE DIRECT 50.00 X 192470 0 71882 ADAM MENDELSON ASSISTANT EXECUTIVE DIRECT 50.00 X 192862 0 59168 SARAH WILKERSON CHIEF FINANCIAL OFFICER 50.00 X 204634 0 65331 GERALDINE DUVAL ASSISTANT EXECUTIVE DIRECT 50.00 X 172699 0 69933 BERNADETTE MADDOX MANAGING DIRECTOR 50.00 X 180982 0 68677 DAMON FELTON ASSISTANT COUNSEL 50.00 X 167436 0 80352 JOSHUA ARDISON MANAGING DIRECTOR 50.00 X 179535 0 61437 PAULA VOELKER MANAGING DIRECTOR 50.00 X 180854 0 77611 DANIEL CHAMBERS ORG. SPECIALIST 50.00 X 153642 0 84348 2162527 0 814794 61 0 1 1 NTC MAZZUCA CONTRACTING INC 10907 GUILFORD RD ANNAPOLIS JUNCTION MD 20701 CONSTRUCTION 2700412 CREATIVE FINANCIAL STAFFING 6701 DEMOCRACY BLVD 300 BETHESDA MD 20817 TEMPORARY STAFFING AND RECRUITING 498014 ED EARLY PRINTING COMPANY 908 WINDSOR RD BALTIMORE MD 21208 PRINTING 243175 WAVELENGTH STRATEGY LLC 712 H ST NE UNIT 526 WASHINGTON DC 20002 MARKETING AND ADVERTISING 200000 RANDSTAD PO BOX 742689 ATLANTA GA 30374 TEMPORARY STAFFING AND RECRUITING 141917 12 2356943 2356943 DUES 900099 22695133 22695133 CONVENTION INCOME 900099 22305 22305 22717438 864340 864340 3600 0 3600 3600 3600 5750 3843 17 1907 -17 1890 1890 MEMBER BENEFITS REVENUE 900099 75598 75598 5075 5075 80673 26024884 22722513 75598 869830 1189730 2111369 9415310 1180668 2002329 820136 32535 57100 15000 1563113 311524 508459 432575 365123 951029 101623 232450 52738 CONTRIBUTIONS AND GIFTS 80565 HOSPITALITY AND TRIBUTE 67499 BANK AND MISC FEES 34127 SUPPLIES AND SERVICES 2041 172205 21699248 7628340 7985509 2325659 1627772 2784203 2550392 25907 38919 746846 779285 10480618 3635923 4315255 6844695 24597953 25280018 2885647 5314042 45309810 50420632 1221646 1167731 80244 79816 5880839 3593303 7182729 4840850 X 35810493 43241271 2316588 2338511 38127081 45579782 45309810 50420632 X 4325636 126753 3000312 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 3394511 160271 5002 3549780 3909894 -512383 3000 3394511 3520823 392293 3222 3909894 3220474 305195 4846 3520823 3062663 162691 4880 3220474 1.00000 0 0 516300 516300 9571082 3388660 6182422 110277 82592 27685 282959 164671 118288 6844695 PREPAID PENSION COST 4616101 DEFERRED COMPENSATION PLAN INVESTMENTS 21855 OPERATING LEASE RIGHT-OF-USE ASSET 676086 5314042 DEFERRED COMPENSATION PLAN 21855 ACCRUED POSTRETIREMENT COST 2336711 REFUNDABLE ADVANCE 545366 OPERATING LEASE LIABILITY 689371 3593303 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, 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. 1 ALLEGANY COUNTY EDUCATION ASSOCIATION 13145 WARRIOR DR CUMBERLAND MD 21502 237442507 501(C)(5) 14150 0 MEMBERSHIP, REGULATORY COMPLIANCE ASSOCIATION OF PUBLIC SCHOOL ADMINISTRATORS & SUPERVISORS OF CARROLL COUNTY 2108 FRIZZELLBURG RD WESTMINSTER MD 21158 850839444 501(C)(5) 6000 0 REGULATORY COMPLIANCE CALVERT ASSOCIATION OF EDUCATIONAL SUPPORT STAFF 865 MAIN STREET PRINCE FREDERICK MD 20678 522058647 501(C)(5) 31127 0 MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST CALVERT EDUCATION ASSOCIATION 865 MAIN STREET PRINCE FREDERICK MD 20678 521055500 501(C)(5) 10623 0 MEMBERSHIP, REGULATORY COMPLIANCE, PROFESSIONAL DEVELOPMENT & TRAINING CAROLINE COUNTY EDUCATORS ASSOCIATION 113 EAST ST HARRINGTON DE 19952 271270094 501(C)(5) 14000 0 MEMBERSHIP, REGULATORY COMPLIANCE CARROLL ASSOCIATION OF SCHOOL EMPLOYEES 60 AILERON COURT SUITE 6 WESTMINSTER MD 21157 521697043 501(C)(5) 5203 0 MEMBERSHIP, SPECIAL REQUEST CARROLL COUNTY EDUCATION ASSOCIATION 60 AILERON COURT SUITE 6 WESTMINSTER MD 21157 510159565 501(C)(5) 12016 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) 7000 0 MEMBERSHIP, REGULATORY COMPLIANCE CECIL EDUCATION SUPPORT PERSONNEL ASSOCIATION 3135 BIGGS HWY SUITE 3 NORTH EAST MD 21901 522290415 501(C)(5) 10007 0 MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST DORCHESTER ADMINISTRATORS & SUPERVISORS ASSOCIATION 5 CEDAR ST CAMBRIDGE MD 21613 831359278 501(C)(5) 6000 0 REGULATORY COMPLIANCE DORCHESTER EDUCATORS 5 CEDAR ST CAMBRIDGE MD 21613 521050192 501(C)(5) 17885 0 MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST EDUCATION ASSOCIATION OF CHARLES COUNTY 105 CENTENNIAL ST SUITE H LA PLATA MD 206466944 521048940 501(C)(5) 15693 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) 32476 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) 9344 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) 20100 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) 6000 0 REGULATORY COMPLIANCE GARRETT COUNTY EDUCATION ASSOCIATION 257 OAKLAND DRIVE OAKLAND MD 21550 522021204 501(C)(5) 24517 0 REGULATORY COMPLIANCE, SPECIAL REQUEST HOWARD COUNTY EDUCATION ASSOCIATION 5082 DORSEY HALL DRIVE STE 102 ELLICOTT CITY MD 21042 520855686 501(C)(5) 61881 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) 63741 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) 8582 0 MEMBERSHIP, REGULATORY COMPLIANCE, SPECIAL REQUEST MONTGOMERY COUNTY EDUCATION ASSOCIATION 12 TAFT COURT ROCKVILLE MD 20850 520659775 501(C)(5) 314208 0 MEMBERSHIP, REGULATORY COMPLIANCE, PUBLIC ADVOCACY, FIELD SERVICE PRINCE GEORGE'S COUNTY EDUCATORS' ASSOCIATION 8008 MARLBORO PIKE FORESTVILLE MD 20747 520658540 501(C)(5) 134352 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) 122702 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) 16911 0 MEMBERSHIP, INNOVATIVE MEMBERSHIP, REGULATORY COMPLIANCE WORCESTER COUNTY TEACHERS ASSOCIATION 7744 SHOCKLEY RD SNOW HILL MD 21863 521050642 501(C)(5) 7270 0 MEMBERSHIP, REGULATORY COMPLIANCE WASHINGTON COUNTY TEACHERS ASSOCIATION 18047 OAK RIDGE DRIVE HAGERSTOWN MD 21740 526059401 501(C)(5) 19129 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) 15588 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) 6000 0 REGULATORY COMPLIANCE TEACHERS ASSOCIATION OF ANNE ARUNDEL COUNTY 2521 RIVA RD L7 ANNAPOLIS MD 21401 520733568 501(C)(5) 57957 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) 6000 0 REGULATORY COMPLIANCE GARRETT ADMINISTRATORS AND SUPERVISORS ASSOCIATION 317 VALLEY VIEW LANE FROSTBURG MD 21532 851662662 501(C)(5) 6000 0 REGULATORY COMPLIANCE 0 35 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 SEAN JOHNSON EXECUTIVE DIRECTOR 221414 0 0 0 0 0 66775 0 16750 0 304939 0 0 0 KRISTY ANDERSON GENERAL COUNSEL 210055 0 0 0 0 0 63605 0 28925 0 302585 0 0 0 SARAH WILKERSON CHIEF FINANCIAL OFFICER 204634 0 0 0 0 0 62093 0 3238 0 269965 0 0 0 CATHY PERRY ASSISTANT EXECUTIVE DIRECT 192470 0 0 0 0 0 58699 0 13183 0 264352 0 0 0 PAULA VOELKER MANAGING DIRECTOR 180854 0 0 0 0 0 55458 0 22153 0 258465 0 0 0 ADAM MENDELSON ASSISTANT EXECUTIVE DIRECT 192862 0 0 0 0 0 58808 0 360 0 252030 0 0 0 BERNADETTE MADDOX MANAGING DIRECTOR 180982 0 0 0 0 0 55494 0 13183 0 249659 0 0 0 DAMON FELTON ASSISTANT COUNSEL 167436 0 0 0 0 0 51715 0 28637 0 247788 0 0 0 GERALDINE DUVAL ASSISTANT EXECUTIVE DIRECT 172699 0 0 0 0 0 53183 0 16750 0 242632 0 0 0 JOSHUA ARDISON MANAGING DIRECTOR 179535 0 0 0 0 0 50090 0 11347 0 240972 0 0 0 DANIEL CHAMBERS ORG. SPECIALIST 153642 0 0 0 0 0 47866 0 36482 0 237990 0 0 0 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. 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. 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 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0