Nauset Education Associationinc Att Rosemary Johnson (Treasurer)

Nonprofit profile at a glance

EIN
043166388
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Orleans, MA, USA
Phone
5082550016
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$292,956
Expenses
$329,728
Assets
$88,569
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • KAREN HEPINSTALL (PRESIDENT)
  • ALEXIS MATHISON (VICE PRESIDENT)

Highest reported compensation

  • KAREN HEPINSTALL (PRESIDENT): $4,365 total reported compensation
  • ROSEMARY JOHNSON (TREASURER/MEMBERSHIP CHAIR): $3,365 total reported compensation
  • ALEXIS MATHISON (VICE PRESIDENT): $2,865 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support & negotiate contracts for the teachers in the nauset regional public school district

What it reported doing in 2023

To uphold high professional standards and to advance the socio-economic well-being of members, including officers' compensation and stipends for attending members. To promote the interests of its members and to form a close professional bond, including conferences and remembrances to negotiate for members with various school committees.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Affiliate network. The nonprofit sent 80% of its reported program spending through affiliated organizations.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 79
  • Accountability: 82
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 3rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.6%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.2% of spending went to programs
  • Governance: 416 of 4 board members independent · 5 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $327K in reported program spending
  • Leadership: top reported pay $4K · 6 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.