2026-01-14T10:03:56-06:00 2025-06-30 113266576 GRASSI & CO CPAS PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2024-07-01 222542221 UNITED TEACHERS OF LOWELL LOCAL 495 UNIT 9789379039 169 MERRIMACK STREET LOWELL MA 018521701 PAUL GEORGES PRESIDENT 9789379039 2025-12-10 1 1 JAYNE ANDREWS P00514653 9784522500 2025-12-10 2024 2025-03-06 01:10:19Z PAUL GEORGES 27 SHORE STREET NEWBURY MA 01950 1764752 0 X N/A X TEACHERS UNION 1984 MA UNITED TEACHERS OF LOWELL, LOCAL 495 IS A NONPROFIT ORGANIZATION WHOSE PURPOSE IS TO BRING ALL MEMBERS INTO RELATIONS OF MUTUAL ASSISTANCE AND TO RAISE THE STANDARDS OF THE TEACHING PROFESSION BY SECURING THE CONDITIONS ESSENTIAL TO THE BEST PROFESSIONAL SERVICE 12 12 19 0 0 0 1828228 1736062 46628 26208 2856 2482 0 0 1877712 1764752 1475 0 0 0 518905 987721 0 0 0 1048063 1048844 1568443 2036565 309269 -271813 955206 683393 0 0 955206 683393 UNITED TEACHERS OF LOWELL, LOCAL 495 IS A NONPROFIT ORGANIZATION WHOSE PURPOSE IS TO BRING ALL MEMBERS INTO RELATIONS OF MUTUAL ASSISTANCE AND TO RAISE THE STANDARDS OF THE TEACHING PROFESSION BY SECURING THE CONDITIONS ESSENTIAL TO THE BEST PROFESSIONAL SERVICE 0 0 911060 COMPENSATION AND SALARIES WERE PAID TO PERSONNEL SO THAT MEMBERS COULD BE INFORMED ABOUT MATTERS AFFECTING THE WORKPLACE AND REPRESENTED IN DEALING WITH MANAGEMENT. 27520 STIPENDS EXPENSE WAS INCURRED TO COMPENSATE MEMBERS WHO ATTENDED MEETINGS AND ASSISTED WITH NEGOTIATIONS. 25619 PROFESSIONAL EXPENSES WERE INCURRED TO SUPPORT OFFICE NEEDS AND TO CONTINUE WORKING EFFECIENTLY AND EFFECTIVELY. 964199 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 19 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 X KEVIN FREEMAN 9789379039 169 MERRIMACK STREET LOWELL MA 01852 MARGARET C FARRELL RETIREE ISSUES 10.00 X 10249 0 0 PATRICIA MYERS PROFESSIONAL DEVELOPMENT 15.00 X X 3914 0 0 GUISEPPINA MAGGIO PINA EXECUTIVE VP 15.00 X 71608 0 0 MARIANNE DUMONT ED. ISSUES 15.00 X 42910 0 0 WILLIAM DONAGHEY MEMBERSHIP CHAIR 15.00 X 3914 0 0 ROSE MARIE BERGERON PARAPROFESSIONAL CHAIR 15.00 X 25027 0 0 LISA ROWSELL SOCIAL CHAIR 5.00 X 11311 0 0 DIANE MACLEAN RECORDING SECRETARY 15.00 X X 11880 0 0 COLLEEN DORRIS CAFETERIA WORKERS CHAIR 15.00 X 20209 0 0 MICHAEL SHEEHAN CUSTODIANS/SECURITY GUARDS CHAIR 15.00 X 25027 0 0 KEVIN FREEEMAN TREASURER 15.00 X X 54491 0 0 SUSAN UVANNI ELEMENTARY SCHOOL VP 15.00 X 25027 0 0 BARBARD FAUVEL-CAMPBELL MIDDLE SCHOOL VP 15.00 X 12891 0 0 MARY ANN DYSON SECONDARY SCHOOL VP 15.00 X X 25027 0 0 JOHN M EARLE STAFF REPRESENTATIVE 40.00 X 111221 0 0 NANCY GIBLIN OFFICE MANAGER 40.00 X X 84191 0 0 THOMAS RAICHE OFFICE ASSISTANT 40.00 X 36814 0 0 MICHELLE RHOADS MIDDLE SCHOOL VP 40.00 X X 9636 0 0 585347 0 0 0 0 0 0 0 1736062 1736062 MISC DEPOSITS 713990 26208 26208 26208 2482 2482 1764752 28690 0 0 911060 76661 6304 31697 6500 45500 65 2073 AFT - MFT PERCAPS 838221 EVENTS 29485 STIPENDS 27520 PROFESSIONAL FEES 25619 35860 2036565 955141 683393 16906 16906 65 0 955206 683393 0 0 X 955206 683393 955206 683393 955206 683393 -271813 0 X X 1 X 0 1 0 1 1 0 16906 16906 0 0 X PART X, LINE 2: THE UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND STATE OF MASSACHUSETTS, EXEPT FOR INCOME GENERATED FROM UNRELATED BUSINESS ACTIVITIES. MANAGEMENT HAS DETERMINED THAT SUBSTANTIALLY ALL OF THE UNION'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, THE UNION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT ENTITY. THE UNION IS REQUIRED TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ONT HE UNION'S FINANCIAL STTEMENTS. THERE ARE NO UNCERTAIN TAX POSITIONS CONSIDERED TO BE MATERIAL. THE UNION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A TEACHERS UNION THAT HAS MEMBERS. IT COLLECTS DUES FROM THESE MEMBERS AND PROVIDES THEM WITH SUPPORT AND OTHER SERVICES. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION IS A TEACHERS UNION THAT HAS MEMBERS. IT COLLECTS DUES FROM THESE MEMBERS AND PROVIDES THEM WITH SUPPORT AND OTHER SERVICES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PRESENTED TO THE OFFICERS AND DIRECTORS AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS AND DIRECTORS IS DETERMINED BY MULTIPLYING A PERCENTAGE, AS DEFINED IN THE UNION'S BY-LAWS, BY DUES RECEIVED FROM MEMBERS IN THE CURRENT YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1 THE UNION FOLLOWS THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C THE FORM 990 IS REVIEWED BY THE BOARD PRIOR TO ISSUANCE.