Illinois Education Association Naperville Unit Educational Association

Nonprofit profile at a glance

EIN
363148229
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Naperville, IL, USA
Phone
6303691555
Rating
47
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$289,510
Expenses
$189,900
Assets
$471,253
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • ROSS BERKLEY (President)

Highest reported compensation

  • VICKY CURLESS (Treasurer): $9,600 total reported compensation
  • ROSS BERKLEY (President): $8,400 total reported compensation
  • KYLE ADAMS (1st Vice Pres): $7,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide continuing education and professional representation for the teaching profession through associations with state and national organizations.

What it reported doing in 2024

To provide consistent association leadership and member representation by payingrelease time to naperville school district, which in turn pays nuea representatives, and stipends to officers and committee chairs.

Operating model

Revenue model
Membership-supported. 96% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 70
  • Accountability: 0
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.2%; rating input score 47
  • Program expense ratio: 72%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 77.8%; rating input score 78; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.4%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 33.3%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 11.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 47.2% of revenue deployed · 72% of spending went to programs
  • Governance: 0 of 9 board members independent · 0 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $10K · 17 people listed
  • Consistency: 13 of 15 current checks pass · 2 findings to review
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 26 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 9 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.