Santa Maria Elementary Education Assoc

Nonprofit profile at a glance

EIN
953125753
IRS 990 coverage
2018–2023
Forms available
Form 990 2023, Form 990-EZ 2017
Location
Santa Maria, CA, USA
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$302,203
Expenses
$324,307
Assets
$189,480
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Jose Segura (President)
  • Marissa Philley (2rd Vice President)
  • Jose Rodriguez (3rd Vice President)
  • Kristen Lohr (President)
  • Kristen Lohr (1st Vice President)
  • Luke Laurie (1st Vice President)

Highest reported compensation

  • Jose Segura (President): $6,000 total reported compensation
  • Alison Alpaugh (Treasurer): $5,940 total reported compensation
  • Yvonne Duran (Secretary): $3,600 total reported compensation

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

Overview

Mission

Union representation of teachers through the California Teachers Association; awarding of scholarships to both students and teachers.

What it reported doing in 2023

Union representation of teachers through the California TeachersAssociation; awarding of scholarships to both students and teachers.

Operating model

Revenue model
Membership-supported. 89% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 88% 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 - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 45
  • Accountability: 9
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th 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: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.3%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 12% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.8% of spending went to programs
  • Governance: 0 of 550 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $317K in reported program spending
  • Leadership: top reported pay $6K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants and executive pay
  • Filing history: 6 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • Money network: 14 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.