Jefferson County Teachers Association

Nonprofit profile at a glance

EIN
610658568
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Louisville, KY, USA
Phone
5024543400
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,755,789
Expenses
$2,354,197
Assets
$8,217,220
Liabilities
$679,607

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

Leadership & pay

33 people listed

Executive titles in this filing

  • MADDIE SHEPARD (PRESIDENT)
  • KUMAR RASHAD (VICE PRESIDENT)
  • DEEANN FLAHERTY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEEANN FLAHERTY (EXECUTIVE DIRECTOR): $184,468 total reported compensation
  • MADDIE SHEPARD (PRESIDENT): $30,694 total reported compensation

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

Overview

Mission

Jcta is a teachers union whose purpose is to serve as the active voice of it's members, to promote quality and equality in public education, expand and protect the rights and interests of the members, and advocate human, civil and economic rights for all.

What it reported doing in 2024

Jcta is a nonprofit organization of teachers from jefferson county, ky who have formed a union to support their vision for education and benefits for their respective members.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 60
  • Accountability: 79
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 17.3%; rating input score 17; 12th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • 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: Pass

Sustainability

  • Operating margin: 14.6%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 3.49; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -5.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 32 of 32 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $184K · 33 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Transparency & Controls: Grant itemization coverage scored 17/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.