2024-06-25T09:01:14-04:00 2023-08-31 411532347 HARRINGTON LANGER & ASSOCIATES 563 PHALEN BLVD SAINT PAUL MN 55130 990 2022-09-01 416040099 EDUCATION MINNESOTA - OSSEO EDUC 7633153416 9210 WYOMING AVE NORTH SUITE 200 BROOKLYN PARK MN 55445 TERNESHA BURROUGHS PRESIDENT 7633153416 2024-06-21 TERNESHA BURROUGHS 999009999 false GREG EMMERICH P00838472 6514811128 2024-06-21 2022 2023-04-26 12:10:37Z TERNESHA BURROUGHS 9210 WYOMING AVE NORTH SUITE 200 BROOKLYN PARK MN 55445 1541182 false X WWW.EDMNOSSEO.COM X 1954 MN EDUCATION MINNESOTA - OSSEO (EMO) IS THE EXCLUSIVE BARGAINING AGENT FOR TEACHERS, NURSES, AND KIDSTOP INSTRUCTORS IN THE OSSEO AREA SCHOOLS. EMO'S MISSION IS TO PROMOTE THE SOCIAL AND ECONOMIC WELFARE OF ITS MEMEBERS, TO IMPROVE TEACHING, TO PROMOTE EDUCATIONAL INTERESTS AND ADVANCE STANDARDS OF EDUCATION, TO ENHANCE AND UNIFY MEMBERS ENGAGED IN THE PROFESSION AND TO CREATE AND PERPETUATE CIVIC AND ECONOMIC BETTERMENT. 8 0 15 2 0 1394101 81592 1448668 3243 10922 0 1397344 1541182 0 0 133442 135184 0 0 1237748 1367186 1371190 1502370 26154 38812 715888 801105 18922 81728 696966 719377 X EDUCATION MINNESOTA - OSSEO (EMO) IS THE EXCLUSIVE BARGAINING AGENT FOR TEACHERS, NURSES, AND KIDSTOP INSTRUCTORS IN THE OSSEO AREA SCHOOLS. EMO'S MISSION IS TO PROMOTE THE SOCIAL AND ECONOMIC WELFARE OF ITS MEMEBERS, TO IMPROVE TEACHING, TO PROMOTE EDUCATIONAL INTERESTS AND ADVANCE STANDARDS OF EDUCATION, TO ENHANCE AND UNIFY MEMBERS ENGAGED IN THE PROFESSION AND TO CREATE AND PERPETUATE CIVIC AND ECONOMIC BETTERMENT. false false TEACHER UNION false true true true false false false false false true false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false true 0 0 15 true false false false false false false false false X 8 0 false false false false false true true true true false false true true true true false false true true false X TERNESHA BURROUGHS 7633153416 9210 WYOMING AVE NORTH SUITE 200 MAPLE GROVE MN 55445 TERNESHA BURROUGHS PRESIDENT 40.00 X X 6140 0 0 KELLY WILSON PRESIDENT TH 40.00 X X 23669 58000 0 MELISSA BUCKLEY VICE PRESIDE 10.00 X X 3411 0 0 LANA PARK TREASURER 5.00 X X 2544 0 0 PHIL BERNARDS SECRETARY 5.00 X X 3291 0 0 ANNE MARIE MARTIN SECONDARY VI 5.00 X X 0 0 0 NOEL RAPH SECONDARY VI 5.00 X X 2544 0 0 BRETT FRAYSETH SEC. VP THRU 5.00 X X 2544 0 0 DANIELLE SCHMIDT E-5 VICE PRE 5.00 X X 0 0 0 KATIE DWYER E-5 VICE PRE 5.00 X X 0 0 0 KRISTI ECKDAHL E-5 VP THRU 5.00 X X 2544 0 0 46687 58000 false false true 81592 81592 MEMBERSHIP DUES 1448668 1448668 1448668 10922 10922 1541182 1448668 10922 107096 22068 6020 10441 68638 1194295 375 389 PUBLIC RELATIONS 44703 POLITICAL ACTIVITIES 30838 SERVICES 11804 DONATIONS 5703 1502370 0 0 0 488683 134189 224381 664467 1669 1669 28224 27444 1155 780 715888 801105 2975 2976 15394 77850 553 902 18922 81728 X 696966 680809 38568 696966 719377 715888 801105 X 38812 -16401 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30838 30838 30838 false false true false SCHEDULE C, PART I-A, LINE 1 OUR PAC FUND IS USED FOR POLITICAL ACTIONS. IT IS A SEPARATE BANK ACCOUNT AT THE SAME BANK. WE MAKE CONTRIBUTIONS TO OUR SCHOOL BOARD CANDIDATES, WE SEND MAILERS AND FLYERS FOR LEVIES AND BOND REFERENDUMS. WE HOST PHONE BANK NIGHTS. 28224 27444 780 780 OTHER LIABILITIES 902 902 X 346887 346887 1194295 1194295 1541182 308075 308075 1194295 1194295 1502370 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR ANY UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 4B DUES COLLECTED FOR AFFILIATES 1,194,295 SCHEDULE D, PAGE 4, PART XII, LINE 4B DUES PAID TO AFFILIATES 1,194,295 X X false false false KELLY WILSON PRESIDENT THRU 6/23 23669 58000 23669 58000 FORM 990 - ORGANIZATION'S MISSION EDUCATION MINNESOTA - OSSEO (EMO) IS THE EXCLUSIVE BARGAINING AGENT FOR TEACHERS, NURSES, AND KIDSTOP INSTRUCTORS IN THE OSSEO AREA SCHOOLS. EMO'S MISSION IS TO PROMOTE THE SOCIAL AND ECONOMIC WELFARE OF ITS MEMEBERS, TO IMPROVE TEACHING, TO PROMOTE EDUCATIONAL INTERESTS AND ADVANCE STANDARDS OF EDUCATION, TO ENHANCE AND UNIFY MEMBERS ENGAGED IN THE PROFESSION AND TO CREATE AND PERPETUATE CIVIC AND ECONOMIC BETTERMENT. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS RATIFY ALL UNION CONTRACTS NEGOTIATED BY THE GOVERNING BODY AND THEIR DESIGNEES. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE BOARD REVIEWS AND APPROVES FORM 990 PRIOR TO SIGNING AND FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, EMPLOYEES, AND BOARD MEMBERS ANNUALLY. ALL OFFICERS, EMPLOYEES, AND BOARD MEMBERS MUST ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST QUESTIONNAIRE DISCLOSING CONFLICTS OF INTEREST, IF ANY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE BOARD APPOINTS A COMMITTEE TO PREPARE A BUDGET FOR COMPENSATION WHICH IS EVALUATED AT THE ANNUAL BUDGET MEETING. THE COMMITTEE COMPARES COMPENSATION LEVELS WITH COMPENSATION PAID BY OTHER DISTRICTS IN THE STATE OF MINNESOTA AND MAKES A PROPOSAL TO THE GOVERNING BODY. THE GOVERNING BODY VOTES AND THE PROCESS AND RESULTS ARE DOCUMENTED IN THE MEETING MINUTES AND ANNUAL BUDGET. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE BOARD APPOINTS A COMMITTEE TO PREPARE A BUDGET FOR COMPENSATION WHICH IS EVALUATED AT THE ANNUAL BUDGET MEETING. THE COMMITTEE COMPARES COMPENSATION LEVELS WITH PAID BY OTHER DISTRICTS IN THE STATE OF MINNESOTA AND MAKES A PROPOSAL TO THE GOVERNING BOARD. THE GOVERNING BODY VOTES AND THE PROCESS AND RESULTS ARE DOCUMENTED IN THE MEETING MINUTES AND ANNUAL BUDGET. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CORRECTION OF ERROR -16,401 DURING THE YEAR ENDED AUGUST 31, 2023, MANAGEMENT DISCOVERED ERRORS REGARDING THE PREVIOUS REPORTING OF THE EDUCATION MINNESOTA ORGANIZING FOR SETTLEMENT FUND ADVANCE, WHICH WAS PARTIALLY FORGIVEN AND CONVERTED TO GRANTS. THE UNUSED PORTION OF THE PROCEEDS WAS PAID BACK TO EDUCATION MINNESOTA DURING THE YEAR ENDED AUGUST 31, 2023. IN ACCORDANCE WITH GAAP, THE PROCEEDS SHOULD BE REPORTED AS A LIABILITY UNTIL THE FUNDS ARE FORGIVEN AND CONVERTED TO A GRANT. AS A RESULT, 63,500 OF THE ADVANCE RECEIVED BY THE ORGANIZATION DURING 2021, WHICH HAD NOT YET BEEN FORGIVEN, HAS BEEN RECLASSIFIED TO REDUCE BEGINNING NET ASSETS WITHOUT DONOR RESTRICTION. IN ADDITION, MANAGEMENT DISCOVERED THAT THE AUGUST 31, 2022 FINANCIAL STATEMENTS EXCLUDED THE ACTIVITIES OF THE PAC FUND. SINCE THE PAC FUND IS NOT A SEPARATE ENTITY, GAAP REQUIRES THE ACTIVITIES OF THE PAC TO BE INCLUDED IN THE FINANCIAL STATEMENTS OF THE ORGANIZATION. AS A RESULT, 31,741 HAS BEEN ADDED TO INCREASE BEGINNING NET ASSETS WITH DONOR RESTRICTIONS AND CASH AND CASH EQUIVALENTS. MANAGEMENT ALSO DISCOVERED THAT THE AUGUST 31, 2022 FINANCIAL STATEMENTS INCLUDED 25,724 OF NET ASSETS WITHOUT DONOR RESTRICTIONS THAT SHOULD HAVE BEEN RESTRICTED FOR VARIOUS PROGRAMS BECAUSE THEY HAD NOT YET BEEN EXPENDED. AS A RESULT, 25,724 OF BEGINNING NET ASSETS WITHOUT DONOR RESTRICTIONS HAS BEEN RECLASSIFIED TO NET ASSETS WITH DONOR RESTRICTIONS. FINALLY, MANAGEMENT ALSO DISCOVERED THAT THE AUGUST 31, 2022 FINANCIAL STATEMENTS INCLUDED 15,394 OF GRANTS PAYABLE THAT HAD BEEN PREVIOUSLY EXPENDED AND/OR REFUNDED BY THE ORGANIZATION IN PREVIOUS YEARS. AS A RESULT, BEGINNING NET ASSETS WITHOUT DONOR RESTRICTIONS AND GRANTS PAYABLE HAVE BEEN REDUCED BY 15,394.