Smithtown Schools Employees Association

Nonprofit profile at a glance

EIN
112633124
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Smithtown, NY, USA
Phone
6313822060
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$545,665
Expenses
$506,175
Assets
$645,597
Liabilities
$400

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MICHALINA RIGROD (CO-PRESIDENT)
  • PATRICK CHIELLO (CO-PRESIDENT)
  • FLORENCE ELTMAN (Vice President)

Highest reported compensation

  • MICHALINA RIGROD (CO-PRESIDENT): $5,000 total reported compensation
  • MICHAEL TYNION (Treasurer): $5,000 total reported compensation
  • PATRICK CHIELLO (CO-PRESIDENT): $2,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide certain welfare benefits to the non-aligned employees of the smithtown school district as well as to a lesser extent certain support to the community.

What it reported doing in 2025

Disability fund

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 81
  • Accountability: 68
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.4%; rating input score 85
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th 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; 64th 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: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.2%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 85.4% of revenue deployed · 92.1% of spending went to programs
  • Governance: 739 of 739 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $5K · 6 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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: Governance controls: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.