2024-06-10T11:07:02-05:00 2023-08-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-09-01 980016008 FEDERAL EDUCATION ASSOCIATION INC FEDE 2028227850 1201 16TH STREET NW WASHINGTON DC 200363207 BRIAN CHANCE PRESIDENT 2028227850 2024-05-25 1 BRIAN CHANCE XXX-XX-XXXX 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2024-06-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN CHANCE 1201 16TH STREET NW WASHINGTON DC 200363207 3672002 0 X WWW.FEAONLINE.ORG X 1956 DC TO FOSTER THE INTEREST OF EDUCATION AND TO REPRESENT ITS MEMBERS IN DEALING WITH GOVERNMENT BODIES HAVING JURISDICTION OR AUTHORITY IN THE FIELD OF EDUCATION. 8 7 14 10 0 0 299159 365103 3147728 3306847 52 52 -210 0 3446729 3672002 0 0 0 0 2064228 2154415 0 0 0 1395304 1451076 3459532 3605491 -12803 66511 3024974 2985746 182374 76635 2842600 2909111 PROMOTE AND FOSTER THE INTERESTS OF EDUCATION AND TO REPRESENT ITS MEMBERS IN DEALINGS WITH GOVERNMENTAL BODIES HAVING JURISDICTION OR AUTHORITY IN THE FIELD OF EDUCATION. 0 0 PROMOTE AND FOSTER THE INTERESTS OF EDUCATION AND TO REPRESENT ITS MEMBERS IN DEALINGS WITH GOVERNMENTAL BODIES HAVING JURISDICTION OR AUTHORITY IN THE FIELD OF EDUCATION. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 1 14 1 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 1 1 1 1 1 0 1 1 0 1 0 1 1 1 1 1 0 X GARY HRITZ 2028227850 1201 16TH STREET NW WASHINGTON DC 200363207 BRIAN CHANCE PRESIDENT 40.00 X X 68620 0 3883 JAMES ADAIR PACIFIC AREA DIRECTOR 1.00 X X 0 0 0 ANITA LANG EUROPE AREA DIRECTOR 1.00 X 0 0 0 TERRENCE MCLAIN EUROPE AREA DIRECTOR (THRU 7/2023) 1.00 X 0 0 0 DIANE GIBBS FEA DIRECTOR FOR DDESS (THRU 7/2023) 1.00 X 0 0 0 AMY SWEENEY PACIFIC AREA DIRECTOR (THRU 7/2023) 1.00 X 0 0 0 ANN TERESA BROWN EDUCATION SUPPORT PRO COOR 1.00 X 0 0 0 CHAD JIMISON DIRECTOR FOR FEDERAL 1.00 X 0 0 0 MICHAEL JOHNSON HUMAN & CIVIL RIGHTS COORDINATOR 1.00 X 0 0 0 SHARON MANUEL VICE PRESIDENT/SECRETARY-TREASURER 1.00 X X 0 0 0 ALAN DANAHY DIRECTOR FOR DDESS 1.00 X 0 0 0 RICHARD TARR II EXECUTIVE DIRECTOR/GENERAL 40.00 X 162546 0 16988 SUZANNE E SUMMERLIN DEPUTY EXECUTIVE DIRECTOR AND DEPUTY GENERAL COUNS 40.00 X 127091 0 12715 PATRICIA WEIL EXECUTIVE ASSISTANT 40.00 X 151597 0 14521 GARY HRITZ DIRECTOR OF COMMUNICATIONS 40.00 X 155151 0 17216 JAN FREEMAN UNISERV ATTORNEY 40.00 X 184119 0 7307 BILL FREEMAN UNISERV ATTORNEY 40.00 X 174588 0 6935 ANGELIA STUBBS UNISERV ATTORNEY 40.00 X 136848 0 5367 1160560 0 84932 7 0 1 0 0 365103 365103 MEMBERSHIP DUES 900099 3306847 3306847 3306847 52 52 3672002 3306847 0 52 74948 1739779 86170 119116 134402 71355 23000 94235 53019 112562 70075 921903 2893 1051 PRINTING AND PUBLICATIO 54892 LEADERSHIP & STRATEGIC 25171 ELECTIONS 14575 MISCELLANEOUS 6345 3605491 2374056 2314119 521603 525517 121840 141494 778 812 83401 79597 6697 3804 3024974 2985746 182374 76635 182374 76635 X 2842600 2909111 2842600 2909111 3024974 2985746 66511 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 83401 79597 3804 3804 X 3777014 105012 105012 3672002 0 3672002 3710503 105012 105012 3605491 0 3605491 PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS ADVISED THAT FEA QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. FEA FOLLOWS AUTHORITATIVE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FEA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. X X 1 1 X X 0 0 0 JAN FREEMAN UNISERV ATTORNEY 184119 0 0 0 0 0 6797 0 510 0 191426 0 0 0 BILL FREEMAN UNISERV ATTORNEY 174588 0 0 0 0 0 6425 0 510 0 181523 0 0 0 RICHARD TARR II EXECUTIVE DIRECTOR/GENERAL 162546 0 0 0 0 0 8127 0 8861 0 179534 0 0 0 GARY HRITZ DIRECTOR OF COMMUNICATIONS 155151 0 0 0 0 0 7758 0 9458 0 172367 0 0 0 PATRICIA WEIL EXECUTIVE ASSISTANT 151597 0 0 0 0 0 7580 0 6941 0 166118 0 0 0 PART I, LINE 1A AT LARGE BOARD OFFICERS (PRESIDENT, VICE PRESIDENT/SECRETARY-TREASURER, NEA DIRECTOR, HCR DIRECTOR, ESP COORDINATOR) HAVE ACCOUNTS IN BUDGET FOR TRAVEL/MEETING EXPENSES RELATED TO THEIR POSITIONS. FEA PRESIDENT RECEIVES A HOUSING ALLOWANCE. FORM 990, PART VI, SECTION A, LINE 6 ACTIVE AND RETIRED MEMBERS; RIGHTS INCLUDE LEGAL REPRESENTATION AND ABILITY TO RUN FOR CERTAIN OFFICE/VOTE FOR OFFICERS. ASSOCIATE AND STUDENT MEMBERS HAVE LEGAL REPRESENTATION BUT NO VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A ALL ACTIVE MEMBERS OF THE ASSOCIATION MAY VOTE FOR MEMBERS OF THE ASSOCIATION BOARD OF DIRECTORS TO REPRESENT THEM. FORM 990, PART VI, SECTION A, LINE 7B PROPOSED AMENDMENTS TO ASSOCIATION CONSITIUTION AND BYLAWS MUST BE VOTED ON BY ACTIVE MEMBERS AND APPROVED BY MAJORITY OF THOSE WHO VOTE IN ORDER TO TAKE EFFECT. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DOES NOT HAVE AN ESTABLISHED POLICY FOR REVIEW OF THE FORM 990. THE ORGANIZATION'S EXTERNAL ACCOUNTANTS ASSIST IN THE PREPARATION OF THE FORM 990 WHICH IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT PERSONNEL PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C POLICY IS USED AS GUIDELINE TO INVESTIGATE OR CORRECT ANY SUSPECTED CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 BOARD EVALUATES EXEC DIRECTOR AND DETERMINES COMPENSATION AND BENEFITS. BOARD EVALUATES EMPLOYEES AND APPROVES COMPENSATION AND BENEFITS FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE ON REQUEST FORM 990, PART XII, LINE 2C DAY-TO-DAY OVERSIGHT BY STAFF BUSINESS MANAGERS WITH ULTIMATE APPROVAL BY EXECUTIVE DIRECTOR. THIS PROCESS HAD NOT CHANGED FROM THE PRIOR YEAR.