Westerly Teachers Association FY2020 filing

Not tax-deductible

Westerly, RI501(c)(5)Employment EIN 05-0468243Revenue $207K in FY2020Latest return filed Dec 6, 2025

On file with the IRS23 Highland Ave, 02891-1957 · Westerly, RITax-exempt since Jan 1999

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Negotiate and enforce labor contracts

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
$22K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $683 a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$22K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
280
of 280 voting members
Looks good: 280 of 280 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$207K
Spent
$207K
To programs
100%
Net assets
$37K
By yearFY2020–FY2025
Revenue
$207K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$207K
FY2021$227K
FY2022$219K
FY2023$221K
FY2024$224K
FY2025$215K
Expenses
$207K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$207K
FY2021$225K
FY2022$217K
FY2023$218K
FY2024$216K
FY2025$225K
Net assets
$37K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$37K
FY2021$38K
FY2022$40K
FY2023$39K
FY2024$46K
FY2025$36K

From the FY2020 Form 990 (year ending August 2020) · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $207K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $22K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
President
$7,000Pt VII · Sec A
$7,000Pt VII · Sec A
$4,000Pt VII · Sec A
$2,000Pt VII · Sec A
$1,000Pt VII · Sec A
Secretary
$1,000Pt VII · Sec A

Kristen Federico’s $10K as President is at the 21st percentile of top reported officer pay among 1216 $100K–1M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kristen Federico$10,350$8,000$8,000—$6,000$2,000
Colleen Saila———$8,600$8,000$7,000
Kathryn Leach$8,350—————
Donna Allinson—————$7,000
Stephen McDermott$3,000$6,000$6,000———
Jennifer Johnson-Octeau$4,350—————
Megan Herlihy——$4,000———
Dawn Smith———$4,000——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Negotiate and enforce labor contracts to protect workers' rights and improve working conditions.

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Provided by the organization

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1 program · $207K · in their own filed words · FY2019
01

Dues revenue

$207Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$207K
Ln 12
Gifts and grantsLn 1h$207K
Investment incomeLn 3$9
Money outPt IX
$207K
Ln 25
Programscol B$207K
Owns and owesPt X
$37K
net assets · Ln 32
Cash and savingsLn 1–2$37K
Total assetsLn 16$37K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A6
Voting boardVI 1a280
IndependentVI 1b280
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$207K
Investment incomeLn 3$9
Total revenueLn 12$207K
Assets in detailPt X, end of year
CashLn 1$37K
Cash and savings togetherLn 1–2$37K
Total assetsLn 16$37K
LiabilitiesLn 26$0
Net assetsLn 32$37K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$37K$37K
Total assetsLn 16$37K$37K
LiabilitiesLn 26$0$0
Net assetsLn 32$37K$37K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$22K$22K$0$0
Other expenses (24a–d)Ln 24$184K$184K$0$0
All other expensesLn 24e$2K$2K$0$0
Total functional expensesLn 25$207K$207K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Dec 6, 2025 $215K$225K−$11K$36K 990 PDF
FY2024Filed with the IRS Nov 11, 2024 $224K$216K$8K$46K 990 PDF
FY2023Filed with the IRS Oct 31, 2023 $221K$218K$3K$39K 990 PDF
FY2022Filed with the IRS Feb 20, 2023 $219K$217K$2K$40K 990 PDF
FY2021Filed with the IRS Jan 11, 2022 $227K$225K$2K$38K 990 PDF
FY2020 ViewingFiled with the IRS Apr 6, 2021 $207K$207K−$14$37K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $207,122 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,687$207,113
I-9 Program service revenue$0
I-10 Investment incomePrior year $6$9
I-11 Other revenue$0
I-12 Total revenuePrior year $27,693$207,122
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $23,500$22,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $7,224$185,136
I-18 Total expensesPrior year $30,724$207,136
I-19 Revenue less expensesPrior year −$3,031−$14
Part VI · Governance 280 of 280 board members independent, 4 to look at
VI-1a Voting members of the governing body280
VI-1b Independent voting members280
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $207,122 across 4 lines filed
VIII-1b Membership dues$207,113
VIII-1h Total contributions, gifts and grants$207,113
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$9
VIII-12 Total revenueRelated to mission $9 · Unrelated business $0 · Excluded from tax $0$207,122
Part IX · Statement of functional expenses $207,136 across 3 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $22,000 · Management $0 · Fundraising $0$22,000
IX-24 Other expenses (24a–d)Programs $183,508 · Management $0 · Fundraising $0$183,508
IX-24e All other expensesPrograms $1,628 · Management $0 · Fundraising $0$1,628
IX-25 Total functional expensesPrograms $207,136 · Management $0 · Fundraising $0$207,136
Part X · Balance sheet $37,258 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $37,272$37,258
X-16 Total assetsStart of year $37,272$37,258
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $37,272$37,258
X-33 Total liabilities and net assetsStart of year $37,272$37,258
Part XI · Reconciliation of net assets $37,258 net assets at year end
XI-1 Total revenue$207,122
XI-2 Total expenses$207,136
XI-3 Revenue less expenses−$14
XI-4 Net assets at start of year$37,272
XI-10 Net assets at end of year$37,258

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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