2025-06-09T14:09:16-05:00 2024-08-31 390758449 WIPFLI LLP 1 MARKET SQUARE AUGUSTA ME 043304637 990 2023-09-01 010114035 MAINE EDUCATION ASSOCIATION MAIN 2076225866 35 COMMUNITY DRIVE AUGUSTA ME 04330 RACHELLE BRISTOL EXECUTIVE DIRECTOR 2077752387 2025-06-05 1 1 JOSHUA CALLNAN CPA P02298782 2076224766 2025-06-05 2023 2025-03-06 01:10:19Z RACHELLE BRISTOL 35 COMMUNITY DRIVE AUGUSTA ME 04330 9897557 0 X WWW.MAINEEA.ORG X 1859 ME PUBLIC EDUCATION LABOR ADVOCACY. 19 18 48 200 950 0 698111 8429148 8639590 1203638 125804 200026 0 50406 9463505 9883218 214770 62061 0 0 6849098 7577373 0 0 0 1798508 2110785 8862376 9750219 601129 132999 7525434 8060665 814409 1123968 6711025 6936697 X WE ADVOCATE FOR OUR MEMBERS BY INFLUENCING GOVERNMENT POLICIES, BUILDING COMMUNITY SUPPORT FOR PUBLIC EDUCATION, EXPANDING EDUCATIONAL EMPLOYEES' RIGHTS, AND PROMOTING IMPROVEMENTS IN WORKING CONDITIONS. 0 0 AFFILIATE SERVICES: TO PROVIDE TECHNICAL AND PROFESSIONAL SERVICES TO MEMBERS THROUGH LOCAL UNITS ACROSS THE STATE. SERVICES INCLUDE RECRUITING, COORDINATION OF ORGANIZATIONAL ACTIVITIES, AND ASSISTING IN NEGOTIATION ACTIVITIES. COMMUNICATIONS: TO PUBLISH THE MAINE EDUCATOR AND NEWSLETTER, MEMBERSHIP MATERIALS, AND EXTERNAL NEWS MEDIA COMMUNICATIONS. LEGAL SERVICES: TO ASSIST MEMBERS WITH EMPLOYMENT ISSUES THROUGH OUR LEGAL SERVICES PROGRAM, MAINTAIN IN-HOUSE LEGAL SERVICES, AND CONSULT WITH STAFF AND AFFILIATES ON LEGAL ISSUES AND EMPLOYER/EMPLOYEE RELATIONS. GOVERNMENT RELATIONS: TO ADVOCATE FOR OUR MEMBERS AND PUBLIC EDUCATION AT THE MAINE LEGISLATURE AND CONGRESS FOR SCHOOL FUNDING, EDUCATION LAWS THAT IMPACT OUR STUDENTS AND EDUCATORS, AND LICENSURE REQUIREMENTS THAT MEET THE NEEDS OF THE PROFESSION. TRAINING & EARLY EDUCATOR ENGAGEMENT: TO PROVIDE PROFESSIONAL DEVELOPMENT FOR ALL EDUCATORS AT EVERY STAGE OF THEIR CAREERS. ORGANIZING & DATA: TO EMPOWER OUR MEMBERS TO IMPACT THEIR WORKING LIVES THROUGH ORGANIZING PRINCIPALS AND THE COLLECTION OF DATA. 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 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 1 0 1 85 0 48 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X TAMMY SIMPSON 2076225866 35 COMMUNITY DRIVE AUGUSTA ME 04330 GRACE LEAVITT PRESIDENT (THRU JULY) 40.00 2.00 X X 139354 0 44379 JESSE HARGROVE PRESIDENT 40.00 2.00 X X 15491 0 0 BETH FRENCH VICE PRESIDENT 10.00 1.00 X X 7745 0 0 JAYE RICH TREASURER 5.00 0.05 X X 0 0 0 EVELYN ATWOOD DIRECTOR 2.00 0.05 X 3091 0 0 DENNIS BOYD DIRECTOR 2.00 0.05 X 3091 0 0 KRISTEN BRAUN DIRECTOR (THRU JULY) 2.00 0.05 X 1560 0 0 REBECCA COLE NEA DIRECTOR 2.00 0.05 X 3091 0 0 KENDRAH FISHER DIRECTOR 2.00 0.05 X 0 0 0 MICHAEL GRILLO DIRECTOR 2.00 0.05 X 0 0 0 KAY GRINDALL DIRECTOR 2.00 0.05 X 1560 0 0 LISA HENDERSON DIRECTOR 2.00 0.05 X 1560 0 0 CHRISTOPHER JONES DIRECTOR (THRU JULY) 2.00 0.05 X 3091 0 0 PAMELA KINSEY DIRECTOR 2.00 0.05 X 3091 0 0 HILARY KOCH DIRECTOR 2.00 0.05 X 0 0 0 LISA LEDUC DIRECTOR (THRU JULY) 2.00 0.05 X 3091 0 0 REBECCA MANCHESTER DIRECTOR 2.00 0.05 X 3176 0 0 CEDENA MCAVOY DIRECTOR 2.00 0.05 X 3146 0 0 THRESA MITCHELL DIRECTOR 2.00 0.05 X 3091 0 0 JANICE MURPHY DIRECTOR (THRU JULY) 2.00 0.05 X 3091 0 0 SUZANNE NELSON DIRECTOR 2.00 0.05 X 0 0 0 JAY NICHOLSON DIRECTOR 2.00 0.05 X 1560 0 0 VALERIE PINKHAM DIRECTOR 2.00 0.05 X 1560 0 0 SUSAN SZAVA-KOVATS DIRECTOR (THRU JULY) 2.00 0.05 X 1560 0 0 TOM WALSH DIRECTOR 2.00 0.05 X 3091 0 0 RACHELLE BRISTOL EXECUTIVE DIRECTOR 40.00 2.00 X 198859 0 83192 KRYSTYNA DZIALO DEPUTY EXECUTIVE 40.00 0.00 X 163727 0 94941 TAMMY SIMPSON BUSINESS MANAGER 40.00 3.00 X 158773 0 86321 JOHN BRACCIODIETA UNISERV DIRECTOR 40.00 0.00 X 142676 0 80542 BEN GRANT GENERAL COUNSEL 40.00 0.00 X 147088 0 44926 ROSEMARY MAHONEY PAST UNISERV DIRECTOR 40.00 0.00 X 142830 0 57615 LEE PULLEN IT COORDINATOR 40.00 0.00 X 142259 0 74777 AYMIE WALSHE UNISERV DIRECTOR 40.00 0.00 X 143407 0 67642 1445710 0 634335 18 0 1 0 0 7665827 763321 8429148 MEMBER BENEFIT SERVICE 561000 1134214 1134214 UNIFIED LEGAL SERVICES 541100 68474 68474 ADVERTISING INCOME 541800 950 950 1203638 180648 180648 33717 14339 19378 19378 19378 MISCELLANEOUS REVENUE 900099 50406 50406 50406 9883218 1253094 950 200026 62061 1032224 3731996 1331883 1145539 335731 264720 30468 300 4255 49878 193816 120277 293864 402660 307195 154783 33350 TAXES 81973 ADMINISTRATIVE EXPENSES 52753 COMMUNITY ENGAGEMENT 41981 FEES AND CHARGES 17068 61444 9750219 500 500 4985589 4391802 275875 230288 79443 55286 3371615 2300471 1061118 1071144 1091885 1203477 31024 1108168 7525434 8060665 743115 1010768 45363 97851 25931 15349 814409 1123968 X 6711025 6936697 6711025 6936697 7525434 8060665 132999 92673 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 CITIZENS WHO SUPPORT MAINE PUBLIC S 35 COMMUNITY DRIVE AUGUSTA ME 04330 471266023 1 0 0 PART I-A, LINE 1: POLITICAL EXPENDITURES ARE MADE DIRECTLY TO CANDIDATES' ELECTION CAMPAIGNS AND POLITICAL PARTY CAMPAIGN COMMITTEES AS WELL AS TO OTHER POLITICAL ACTION COMMITTEES. 204000 204000 2544061 1813706 730355 550290 467085 83205 73264 19680 53584 1071144 CAPITAL ACCOUNT 357629 CU DEPRECIATION 308651 LOCAL CAPACITY ACCOUNT 304740 ROU ASSET 15349 OTHER 121799 1108168 OPERATING LEASE LIABILITY 15349 15349 X 9971636 92673 92673 9878963 4255 4255 9883218 9745964 0 9745964 4255 4255 9750219 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE. THE ASSOCIATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. 1 MEA-RETIRED 23 ELIZABETH AVENUE CARIBOU ME 04736 010465968 501(C)(6) 20000 0 OPERATIONAL SUPPORT 0 1 PART I, LINE 2: THERE IS NO SET OF SPECIFIC PROCEDURES FOR MONITORING THE USE OF THESE GRANTS. X 1 1 X 0 0 0 RACHELLE BRISTOL EXECUTIVE DIRECTOR 184860 0 6299 0 7700 0 9943 0 73249 0 282051 0 0 0 KRYSTYNA DZIALO DEPUTY EXECUTIVE 157194 0 6044 0 489 0 8186 0 86755 0 258668 0 0 0 TAMMY SIMPSON BUSINESS MANAGER 152541 0 6165 0 67 0 7938 0 78383 0 245094 0 0 0 JOHN BRACCIODIETA UNISERV DIRECTOR 136330 0 6165 0 181 0 0 0 80542 0 223218 0 0 0 LEE PULLEN IT COORDINATOR 135916 0 6165 0 178 0 0 0 74777 0 217036 0 0 0 AYMIE WALSHE UNISERV DIRECTOR 136800 0 6299 0 308 0 0 0 67642 0 211049 0 0 0 ROSEMARY MAHONEY PAST UNISERV DIRECTOR 135800 0 5960 0 1070 0 0 0 57615 0 200445 0 0 0 BEN GRANT GENERAL COUNSEL 140986 0 6067 0 35 0 7179 0 37747 0 192014 0 0 0 GRACE LEAVITT PRESIDENT (THRU JULY) 129088 0 0 0 10266 0 0 0 44379 0 183733 0 0 0 PART I, LINE 1A GRACE LEAVITT, MEA PRESIDENT, RECEIVES A TAX GROSS-UP PAYMENT RELATED TO THE TAXABLE PORTION OF PERSONAL USE OF A COMPANY VEHICLE. THIS GROSS-UP THE PERSONAL USE PORTION OF THE VEHICLE. PAYMENT IS INCLUDED IN MS. LEAVITT'S TAXABLE COMPENSATION IN ADDITION TO THE PERSONAL USE PORTION OF THE VEHICLE. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY (BUT NOT IF THE PERSONS ON THE GOVERNING BODY ARE THE ORGANIZATION'S ONLY MEMBERS) AND THEIR DELEGATES. THE MEMBERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. THE MEMBERS CAN RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS OR EXCESS DUES OR A SHARE OF THE ORGANIZATION'S NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A ANY ACTIVE MEMBER OF THE MEA IS ELIGIBLE TO BE ELECTED TO BE A VOTING MEMBER OF THE MEA-RA BY ACTIVE MEMBERS. ANY RETIRED MEMBER OF THE MEA IS ELIGIBLE TO BE ELECTED A VOTING MEMBER OF THE MEA-RA BY RETIRED MEMBERS. ANY STUDENT MEMBER OF THE MEA IS ELIGIBLE TO BE ELECTED A VOTING MEMBER OF THE MEA-RA BY STUDENT MEMBERS. MEA-RA DELEGATES SHALL BE ELECTED IN ACCORDANCE WITH THE ONE-PERSON, ONE VOTE PRINCIPLE. ONLY ACTIVE, STUDENT, AND RETIRED MEMBERS SHALL BE ELIGIBLE TO NOMINATE AND VOTE. ELECTIONS SHALL BE CONDUCTED BY OPEN NOMINATION AND SECRET BALLOT. FORM 990, PART VI, SECTION A, LINE 7B THE MEA-RA SHALL BE THE LEGISLATIVE BODY OF THE ASSOCIATION. IT SHALL HAVE THE POWER TO TRANSACT ALL BUSINESS OF THE ASSOCIATION, TO ENACT LEGISLATION RELATIVE TO THE ASSOCIATION, AND TO MAKE GENERAL REGULATIONS GOVERNING THE WORK OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ASSOCIATION PRESIDENT (CHAIR OF THE BOARD OF DIRECTORS), CORPORATE SECRETARY (EXECUTIVE DIRECTOR) AND BUSINESS MANAGER REVIEW THE FORM 990 AND COMPARE THE INFORMATION TO THE AUDITED FINANCIAL STATEMENTS PRIOR TO FILING. USUALLY DONE DURING THE FIRST TWO WEEKS OF THE MONTH IN WHICH THE FORM 990 IS DUE TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THERE IS A CONFLICT OF INTEREST POLICY AND A CODE OF ETHICS THAT PERTAIN TO EMPLOYEES AND ALL ELECTED OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS OF THE ASSOCIATION. THE POLICIES ARE REVIEWED AND REAFFIRMED ANNUALLY AT AN OPEN MEETING OF THE BOARD OF DIRECTORS. ALL POLICIES ARE POSTED ON THE MEMBERS-ONLY SECTION OF THE ASSOCIATION'S WEBSITE AND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. TO DATE, NO CONFLICTS OF INTEREST HAVE EXISTED AT THE STAFF OR BOARD LEVELS. BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AND WOULD BE PROHIBITED FROM VOTING ON RELEVANT ISSUES IF ONE WERE TO OCCUR. FORM 990, PART VI, SECTION B, LINE 15 ALL OFFICER COMPENSATION IS CALCULATED BY A FORMULA THAT IS ESTABLISHED IN WRITTEN POLICY BY THE MEA BOARD OF DIRECTORS. THE FORMULA UTILIZES AVERAGE TEACHER SALARY DATA COMPUTED BY THE STATE OF MAINE DEPARTMENT OF EDUCATION. ALL POLICIES ARE REVIEWED ANNUALLY AND EITHER AMENDED OR REAFFIRMED BY THE BOARD. REGARDLESS OF POLICY, NO OFFICER CAN BE COMPENSATED FOR MORE THAN ALLOWED IN THE ANNUAL BUDGET OF THE ASSOCIATION AS PASSED BY THE (INDEPENDENT) REPRESENTATIVE ASSEMBLY AT ITS ANNUAL MEETING. THE EXECUTIVE DIRECTOR'S CONTRACT, INCLUDING COMPENSATION, IS BROUGHT FORWARD TO THE (INDEPENDENT) BOARD OF DIRECTORS BY THE CHAIR FOR REVIEW AND APPROVAL AND IS VOTED UPON BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CLYDE RUSSELL SCHOLARSHIP FUND 35 COMMUNITY DRIVE AUGUSTA ME 04330 222535972 TO PROVIDE SCHOLARSHIPS TO ELIGIBLE STUDENTS ME 501(C)(3) LINE 12A, I MAINE EDUCATION ASSOCIATION 1 MAINE EDUCATION ASSOCIATION BENEFITS TRUST 35 COMMUNITY DRIVE AUGUSTA ME 04330 010479776 PROVIDE INSURANCE & BENEFITS TO MEMBERS ME 501(C)(9) MAINE EDUCATION ASSOCIATION 1 MAINE EDUCATION ASSOCIATION FUND IN SUPPORT OF PUBLIC EDUCATION 35 COMMUNITY DRIVE AUGUSTA ME 04330 811082505 ADVOCATE POLITICAL, LEGAL, AND LEGISLATION ON BEHALF ME 527 MAINE EDUCATION ASSOCIATION 1 CITIZENS WHO SUPPORT MAINE'S PUBLIC SCHOOLS 35 COMMUNITY DRIVE AUGUSTA ME 04330 341991367 ADVOCATE FOR MAINE'S PUBLIC SCHOOLS. ME 501(C)(4) MAINE EDUCATION ASSOCIATION 1 CITIZENS WHO SUPPORT MAINE'S PUBLIC SCHOOLS - PAC 35 COMMUNITY DRIVE AUGUSTA ME 04330 471266023 POLITICAL ACTION COMMITTEE ME 527 MAINE EDUCATION ASSOCIATION 1 MEA STAFF ORG RETIREE HEALTH INSURANCE PREMIUM SUBSIDY 35 COMMUNITY DRIVE AUGUSTA ME 04330 300446659 TO PROVIDE INSURANCE BENEFITS TO ELIGIBLE MAINE EDUCATION ASSOC. RETIREES ME 501(C)(9) MAINE EDUCATION ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0