Jefferson County Education Association

Nonprofit profile at a glance

EIN
840583975
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Lakewood, CO, USA
Phone
3032326405
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$387,973
Expenses
$324,975
Assets
$1,429,699
Liabilities
$266,316

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

Leadership & pay

14 people listed

Executive titles in this filing

  • BROOKE WILLIAMS (PRESIDENT)

Highest reported compensation

  • BROOKE WILLIAMS (PRESIDENT): $163,907 total reported compensation

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

Overview

Mission

Empower educators and promote professional rights, responsibilities, and practices to achieve excellence in public education. Association activities are funded primarily by membership dues.

What it reported doing in 2024

To empower educators and promote professional rights, responsibilities, and practice to achieve excellence in public education. The association is organized to provide professional representation to educators and enhance leadership and professional development of its members.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 19
  • Transparency & Controls: 60
  • Accountability: 74
  • Sustainability: 58
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20%; rating input score 20
  • Program expense ratio: 24%; rating input score 24
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.2%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 4.4; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 50.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -27.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -10.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 20% of revenue deployed · 24% of spending went to programs
  • Governance: 14 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $164K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.