2024-07-12T09:46:15-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-09-01 840172608 COLORADO EDUCATION ASSOCIATION COLO 3038371500 1500 GRANT STREET DENVER CO 802031800 TO KEVIN VICK PRESIDENT 3038371500 2024-07-09 1 TO KEVIN VICK XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-07-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATHERINE MICHIENZI-RENDO 1500 GRANT STREET DENVER CO 802031800 14379035 0 X WWW.COLORADOEA.ORG X 1917 CO PROMOTE QUALITY PUBLIC EDUCATION AND ADVOCATE THE INTEREST OF PUBLIC EDUCATION EMPLOYEES. 34 31 71 75 1500 0 655158 1492846 12658513 12772078 3467 27475 154554 86636 13471692 14379035 1352579 1574506 0 0 8150977 8846863 0 0 0 4143807 4324202 13647363 14745571 -175671 -366536 13401575 12561447 4536024 4029643 8865551 8531804 PROMOTE QUALITY PUBLIC EDUCATION AND ADVOCATE THE INTEREST OF PUBLIC EDUCATION EMPLOYEES. 0 0 THE STATE UNISERV PROGRAM SUPPORTS LOCAL AFFILIATES IN CARRYING OUT THE ORGANIZATION'S TAX EXEMPT PURPOSE. THE CENTER FOR ORGANIZING INCREASES THE EFFICIENCY OF AND FURTHERS THE EDUCATIONAL MOVEMENT IN COLORADO, PROMOTES THE DIGNITY OF THE EDUCATION PROFESSION, AND WORKS TOWARDS IMPROVING THE TERMS AND CONDITIONS OF THE EMPLOYMENT OF OUR MEMBERS. OUR TEACHING AND LEARNING PROGRAM PROVIDES FOR AND PROMOTES THE EDUCATIONAL, ECONOMIC, AND SOCIAL ADVANCEMENT OF OUR MEMBERS, WHILE OUR GOVERNMENT RELATIONS PROGRAM SUPPORTS AND PROMOTES POLICY ADVANCEMENTS THAT FURTHER THE GOALS OF THE ORGANIZATION. 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 151 0 1 71 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 X 34 31 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CO X SUSAN PERRIGO 3038371500 1500 GRANT STREET DENVER CO 80203 KATHERINE MICHIENZI-RENDON EXECUTIVE DIRECTOR 40.00 1.50 X 179995 0 56951 KRIS GOMEZ GENERAL COUNSEL & DEPUTY EXEC. DIR 40.00 0.00 X 167365 0 57642 SHARYN DREYER STAFF ATTORNEY 40.00 0.00 X 145929 0 33454 LINDSAY THEO STAFF 40.00 0.00 X 155751 0 34323 ERIN BENNETT STAFF 40.00 0.00 X 149309 0 53326 LISA ELLIOT STAFF 40.00 0.00 X 134472 0 39520 CODY DREHER STAFF 40.00 0.00 X 134423 0 39137 AMIE BACA-OEHLERT PRESIDENT 40.00 1.50 X X 180381 0 17994 KEVIN VICK VICE PRESIDENT 40.00 1.00 X X 154025 0 16356 AMBER WILSON SECRETARY-TREASURER 1.00 1.00 X X 3300 0 0 ANGELA ANDERSON NEA DIRECTOR 1.00 0.00 X 0 0 0 CHAR ARMSTRONG DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 ROBERT ARMAGOST DIRECTOR 1.00 0.00 X 0 0 0 TIMOTHY BROWN DIRECTOR 1.00 0.00 X 0 0 0 YOLANDA CALDERON DIRECTOR 1.00 0.00 X 0 0 0 JENNIE CAMPBELL DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 JUSTINA CARTER DIRECTOR 1.00 0.00 X 0 0 0 LARA CENTER DIRECTOR THRU DEC 2022 1.00 0.00 X 0 0 0 KEVIN COUGHLIN DIRECTOR 1.00 0.00 X 0 0 0 TAYLOR DAVIS DIRECTOR 1.00 0.00 X 0 0 0 DARCY DEGUISE DIRECTOR 1.00 0.00 X 0 0 0 PATTY DELGADO DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 KATHRYN FREEGAL DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 BEVERLY GREEN DIRECTOR 1.00 0.00 X 0 0 0 FRAN GROFF-GONZALES DIRECTOR 1.00 0.00 X 0 0 0 KATHY GUSTAD DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 BARBARA HAGGERTY DIRECTOR 1.00 0.00 X 0 0 0 ELIZA HAMRICK DIRECTOR THRU JANUARY 23 1.00 0.00 X 0 0 0 MATTHEW HICKS DIRECTOR 1.00 0.00 X 0 0 0 DAVID HOLT DIRECTOR 1.00 0.00 X 0 0 0 CODY JUMP DIRECTOR 1.00 0.00 X 0 0 0 STEVEN KELLEY DIRECTOR 1.00 0.00 X 0 0 0 KARI KELLER DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 STEVE LASH DIRECTOR 1.00 0.00 X 0 0 0 ANNETTE LAUER DIRECTOR 1.00 0.00 X 0 0 0 SHARYL KAY LAWSON DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 DAVE LOCKLEY NEA DIRECTOR 1.00 0.00 X 0 0 0 CHRISTI LUDWIG DIRECTOR 1.00 0.00 X 0 0 0 MIKE MAES DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 PATTY MAGOR DIRECTOR 1.00 0.00 X 0 0 0 VERONICA MARTINEZ NEA DIRECTOR 1.00 0.00 X 0 0 0 TAYA MASTROBUONO DIRECTOR 1.00 0.00 X 0 0 0 ALISA MAVROTHERIS DIRECTOR 1.00 0.00 X 0 0 0 CHRIS PETERSON DIRECTOR THRU NOV 23 1.00 0.00 X 0 0 0 SUZIE MITCHELL DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 AMI PICHARD DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 PHYLLIS ROBINETTE DIRECTOR 1.00 0.00 X 0 0 0 JOHN ROBINSON DIRECTOR 1.00 0.00 X 0 0 0 LISA SINCLAIR DIRECTOR 1.00 0.00 X 0 0 0 AJ SMITH DIRECTOR THRU JUNE 23 1.00 0.00 X 0 0 0 SARAH SMITH DIRECTOR 1.00 0.00 X 0 0 0 SAHRON STANFORD DIRECTOR 1.00 0.00 X 0 0 0 BEA SULLIVAN DIRECTOR 1.00 0.00 X 0 0 0 JERAD SUTTON DIRECTOR 1.00 0.50 X 0 0 0 SUE TEUMER DIRECTOR 1.00 1.00 X 0 0 0 1404950 0 348703 9 0 1 0 CLIFTON LARSON ALLEN PO BOX 31001-2443 PASADENA CA 91110 AUDIT, TAX, AND ACCOUNTING SOFTWARE IMPL 198551 1 1492846 1492846 MEMBERSHIP DUES 561000 11753184 11753184 COPILOT COURSE FEES 611710 575230 575230 DUSHANE FUND REIMBURSEMENT 541100 336471 336471 MEMBER BENEFITS 561000 107193 107193 12772078 27475 27475 71740 0 71740 71740 71740 OTHER REVENUE 900099 13396 13396 JOURNAL REVENUE 532000 1500 1500 14896 14379035 12772078 1500 112611 1574506 1159904 5409405 898570 905613 473371 168947 156299 92090 313833 22899 378544 324480 629086 263403 650173 204094 57471 TRAINING AND DEVELOPMEN 583247 COMMUNICATIONS AND EDUC 322313 SUPPLIES 104708 COMPUTERS & EQUIPMENT 49361 3254 14745571 6655582 4442051 2616024 3554833 407248 2141049 2291346 156128 202809 5446048 3818655 1831487 1627393 1305 35767 13401575 12561447 4480395 3956175 55629 73468 4536024 4029643 X 8699082 8422662 166469 109142 8865551 8531804 13401575 12561447 X -366536 32789 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37132 0 37132 0 37132 0 1 0 0 PART I-A, LINE 1: THE ORGANIZATION'S DIRECT AND INDIRECT POLITICAL ACTIVITIES CONSIST OF COMMUNICATIONS TO OUR MEMBERS REGARDING CANDIDATES FOR PUBLIC OFFICE PART III-A, LINE 1: PER THE IRS GUIDANCE, AN IRC SECTION 501(C)(5) LABOR ORGANIZATION IS NOT SUBJECT TO THE DUES NOTIFICATION REQUIREMENTS CONTAINED IN IRS REVENUE PROCEDURE 98-19 AND LINE 1 IN PART III-A CAN BE ANSWERED YES. 540000 540000 4299798 3258073 1041725 606250 560582 45668 1627393 14379035 0 14379035 0 14379035 14746474 903 903 14745571 0 14745571 PART XII, LINE 2D - OTHER ADJUSTMENTS: FOUNDATION EXPENSES - PER CONSOLIDATED AUDITED FINANCIALS 903. 1 AURORA LITTLETON UNISERV UNIT 2851 S PARKER RD 1000 AURORA CO 80014 840733292 501 ( C ) 5 112313 0 N/A N/A FINANCIAL ASSISTANCE BOULDER WESTMINSTER UNISERV UNIT 1345 PLAZA CT N SUITE 4B LAFAYETTE CO 80026 841190341 501 ( C ) 5 125018 0 N/A N/A FINANCIAL ASSISTANCE CENTRAL ADAMS UNISERV UNIT 1235 W 124TH AVE SUITE 101 WESTMINSTER CO 80234 840752351 501 ( C ) 5 160900 0 N/A N/A FINANCIAL ASSISTANCE CLASSIFIED SCHOOL EMPLOYEES ASSOCJEFFERSON COUNTY SCHOOL DISTRICT R-1 910 LOVELAND ST GOLDEN CO 80401 840715036 501 ( C ) 5 80886 0 N/A N/A FINANCIAL ASSISTANCE COLORADO SPRINGS UNISERV UNIT 2520 NORTH TEJON STREET STE 100 COLORADO SPRINGS CO 80907 731443675 501 ( C ) 5 57620 0 N/A N/A FINANCIAL ASSISTANCE DENVER CLASSROOM TEACHERS ASSOCIATIONDENVER UNISERV UNIT 1500 GRANT STREET FL 200 DENVER CO 80203 840513468 501 ( C ) 5 195195 0 N/A N/A FINANCIAL ASSISTANCE FRONT RANGE UNISERV UNIT 2851 S PARKER RD SUITE 1000 AURORA CO 80014 840754715 501 ( C ) 5 156483 0 N/A N/A FINANCIAL ASSISTANCE NORTHERN COLORADO UNISERV UNIT 1116 13TH STREET GREELEY CO 80631 840616190 501 ( C ) 6 79011 0 N/A N/A FINANCIAL ASSISTANCE PIKES PEAK EDUCATION ASSOCIATION 2520 NORTH TEJON ST SUITE 200 COLORADO SPRINGS CO 80907 840646191 501 ( C ) 6 59755 0 N/A N/A FINANCIAL ASSISTANCE SPANISH PEAKS UNISERV 511 W 29TH STREET STE C PUEBLO CO 81008 840614595 501 ( C ) 6 73601 0 N/A N/A FINANCIAL ASSISTANCE TWO RIVERS UNISERV UNIT 255 WEAVER PARK RD STE 202 LONGMONT CO 80501 840755367 501 ( C ) 5 138071 0 N/A N/A FINANCIAL ASSISTANCE WEST CENTRAL COLORADO UNISERV UNIT 2472 PATTERSON ROAD UNIT 13 GRAND JCT CO 81505 840630754 501 ( C ) 5 67447 0 N/A N/A FINANCIAL ASSISTANCE THOMPSON EDUCATION ASSOCIATION 809 NORTH COLORADO LOVELAND CO 80537 742728880 501 ( C ) 5 8074 0 N/A N/A FINANCIAL ASSISTANCE AURORA EDUCATION ASSOCIATION 2851 S PARKER RD SUITE 690 AURORA CO 80014 841199238 501 ( C ) 5 50000 0 N/A N/A FINANCIAL ASSISTANCE BURTON BOND 4641 MONTROSE BLVD STE 553 HOUSTON TX 77006 627162647 501 ( C ) 5 73500 0 N/A N/A FINANCIAL ASSISTANCE UNIVERSITY OF COLORADO MEDICINE PO BOX 110247 AURORA CO 80042 742161737 501 ( C ) 5 6250 0 N/A N/A FINANCIAL ASSISTANCE MAPLETON EDUCATION ASSOCIATION 1235 W 124TH AVE STE 101 WESTMINSTER CO 80234 612020693 501 ( C ) 5 13353 0 N/A N/A FINANCIAL ASSISTANCE SEIU COLORADO STATE COUNCIL 2525 W ALAMEDA AVE DENVER CO 80219 453982330 501 ( C ) 5 20000 0 N/A N/A FINANCIAL ASSISTANCE TEACHORG INC 2443 FILLMORE ST STE 380-9883 SAN FRANCISCO CA 94115 473878444 501 ( C ) 5 50000 0 N/A N/A FINANCIAL ASSISTANCE 0 19 PART I, LINE 2: WHILE THE CEA UNISERV GUIDELINES ARE UNIFORM WITH NEA'S UNIFIED SERVICES PROGRAM AGREEMENT, WE REQUIRE THE UNISERV UNITS TO SUBMIT ANNUALLY COPIES OF THEIR BUDGET, EMPLOYEE CONTRACTS AND FINANCIAL AUDIT. IF THE UNISERV UNIT IS NOT AUDITED, THEY MAY PROVIDE A REVIEWED, COMPILED, OR INTERNAL FINANCIAL STATEMENT DEPENDENT ON THE SIZE OF THE UNISERV UNIT. THE CALCULATION FORMULA FOR THE FUNDING FROM CEA IS AT THE RATE OF .125 OF CEA DUES PER ACTIVE MEMBER WITHIN THE UNIT'S BOUNDARIES. THE MEMBERSHIP NUMBER USED FOR THIS PURPOSE IS THE REPORT AS OF MARCH 1 FOR THE PRIOR CEA FISCAL YEAR AFFECTED. X X X 0 0 0 KATHERINE MICHIENZI-RENDON EXECUTIVE DIRECTOR 172855 0 0 0 7140 0 28875 0 28076 0 236946 0 0 0 KRIS GOMEZ GENERAL COUNSEL & DEPUTY EXEC. DIR 157006 0 3000 0 7359 0 26822 0 30820 0 225007 0 0 0 SHARYN DREYER STAFF ATTORNEY 135940 0 0 0 9989 0 22469 0 10985 0 179383 0 0 0 LINDSAY THEO STAFF 145861 0 3000 0 6890 0 24085 0 10238 0 190074 0 0 0 ERIN BENNETT STAFF 139444 0 3000 0 6865 0 24375 0 28951 0 202635 0 0 0 LISA ELLIOT STAFF 123973 0 0 0 10499 0 20976 0 18544 0 173992 0 0 0 CODY DREHER STAFF 124367 0 0 0 10056 0 20625 0 18512 0 173560 0 0 0 AMIE BACA-OEHLERT PRESIDENT 173589 0 0 0 6792 0 12929 0 5065 0 198375 0 0 0 KEVIN VICK VICE PRESIDENT 147279 0 0 0 6746 0 8427 0 7929 0 170381 0 0 0 FORM 990, PART VII SECTION A, LINE 5 THE PRESIDENT AND THE VICE PRESIDENT OF CEA ARE ON LEAVE FROM THEIR SCHOOL DISTRICTS WHILE SERVING AS OFFICERS OF CEA. CEA PAYS A SALARY TO THE INDIVIDUALS DIRECTLY AND THE SALARY IS REPORTED ON A CEA W-2 AND IS REPORTED IN PART VII OF THE RETURN. CEA ALSO REIMBURSES THEIR SCHOOL DISTRICTS FOR THE SALARY AND BENEFITS THAT THE SCHOOL DISTRICT CONTINUES TO PAY THE INDIVIDUALS. FOR AMIE BACA-OEHLERT, ADAMS 12 SCHOOL DISTRICT WAS REIMBURSED $97,295. FOR CALENDAR YEAR 2022. FOR KEVIN VICK, SCHOOL DISTRICT 11 WAS REIMBURSED $96,552 FOR CALENDAR YEAR 2022. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE PRESIDENT, VICE PRESIDENT, SECRETARY-TREASURER, ALL COLORADO NEA DIRECTORS, AND THE EXECUTIVE DIRECTOR, WHO WILL SERVE IN AN EX-OFFICIO CAPACITY. THE EXECUTIVE COMMITTEE SHALL ACT AS AN ADVISORY BODY TO THE BOARD OF DIRECTORS WITH LIMITED AUTHORITY UNLESS SPECIFICALLY DIRECTED BY THE BOARD TO DO OTHERWISE. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS HAVE BEEN UPDATED TO REFLECT SEVERAL CHANGES TO THE ORGANIZATION INCLUDING THE LIMITATION OF BOARD SEATS AVAILABLE TO BE HELD BY ONE MEMBER, REMOVING THE PRESIDENT'S AUTHORITY TO APPOINT AT-LARGE BOARD SEATS AND THE ELECTION PROCESS OF BOARD OFFICERS. IX A- NO MEMBER SHALL HOLD MORE THAN ONE BOARD SEAT AT ANY GIVEN TIME. NOTHING IN THIS PROVISION SHALL PROHIBIT A SEATED BOARD MEMBER FROM RUNNING FOR FUTURE OFFICE OR A DIFFERENT BOARD SEAT PROVIDED THAT THE MEMBER WOULD ONLY HOLD ONE BOARD SEAT AT ANY GIVEN TIME. IX D - IN THE EVENT THAT THERE IS NOT A CANDIDATE NOMINATED AND/OR ELECTED IN ONE OF THE THREE (3) AT-LARGE BOARD SEATS, THE PRESIDENT NO LONGER SHALL HAVE THE AUTHORITY TO APPOINT A MEMBER TO THE SEAT. IX A - THE POSITIONS OF PRESIDENT, VICE PRESIDENT AND SECRETARY/TREASURER SHALL BE ELECTED BY THE BOARD OF DIRECTORS THROUGH RANKED CHOICE VOTING. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE FOUR CLASSES OF MEMBERSHIP IN THE ORGANIZATION: ACTIVE, STUDENT, RETIRED, AND RESERVE. FORM 990, PART VI, SECTION A, LINE 7A THE RIGHT TO NOMINATE, VOTE, AND HOLD ELECTIVE OFFICE OR APPOINTIVE POSITION IS LIMITED TO ACTIVE AND RETIRED MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS HAVE THE RIGHT TO VOTE ON ALL MATTERS SUBMITTED TO A VOTE OF THE MEMBERSHIP, TO VOTE FOR REPRESENTATIVE TO THE ANNUAL DELEGATE ASSEMBLY, TO VOTE ON ANY PROPOSED CHANGE IN THE ARTICLES OF INCORPORATION, AND TO HOLD OFFICE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON THE INFORMATION PROVIDED BY MANAGEMENT. THE DRAFT OF THE RETURN IS REVIEWED BY THE ORGANIZATION'S PRESIDENT, VICE-PRESIDENT AND MANAGEMENT. ANY CHANGES TO THE FILING ARE INCORPORATED INTO THE RETURN BEFORE FILING WITH THE IRS. A COPY OF THE FINAL DRAFT IS MADE AVAILABLE TO ALL BOARD MEMBERS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CEA DOES AN ANNUAL TRAINING ON CONFLICT OF INTEREST WITH THE BOARD OF DIRECTORS AT THE BEGINNING OF EACH YEAR AND ASKS FOR DISCLOSURE OF ANY CONFLICTS. WE ALSO ASK ANY BOARD MEMBER WHO ABSTAINS ON A VOTE TO DISCLOSE THEIR CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR IS HIRED BY THE BOARD AND THE COMPENSATION PACKAGE IS DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE. COMPARATIVE DATA IS GATHERED FROM OTHER STATE ASSOCIATIONS SIMILAR TO OUR MEMBERSHIP SIZE. THIS PROCESS WAS LAST REVIEWED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE THE COPY OF FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART XI, LINE 9: OTHER POSTRETIREMENT PLAN COSTS 32,789. PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. COLORADO EDUCATION ASSOC FDTN FOR TEACHER QUALITY AND STUDENT ACHIEVEMENT 1500 GRANT STREET DENVER CO 80203 841609421 TO IMPROVE TEACHER QUALITY AND STUDENT ACHIEVEMENT CO 501(C)(3) 509(A)(3) COLORADO EDUCATION ASSOCIATION 1 COLORADO FUND FOR CHILDREN AND PUBLIC EDUCATION 1500 GRANT STREET DENVER CO 80203 840865721 TO SUPPORT COLORADO CHILDREN EDUCATION THRU PUBLIC OFFICE CANDIDATE ELECTION CO 527 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0