Professional Staff Association Psa

Not tax-deductible

Latham, NY501(c)(5)Employment EIN 14-1637715Revenue $192K in FY2024

On file with the IRS800 Troy Schenectady Rd, 12110-2424 · Latham, NYTax-exempt since Jun 1985

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The association is a union that was formed to represent the professional employees (union representatives, research personnel and other non-management employees) of New York State United Teachers.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$31K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
39 mo
of spending, in cash
Looks good: 39.3 months of spending in cash; 3 or more.
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
207
of 207 voting members
Looks good: 207 of 207 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$192K
+32% vs prior year
Spent
$176K
To programs
0%
Net assets
$577K
By yearFY2020–FY2024
Revenue
$192K
FY2024▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$161K
FY2021$155K
FY2022$150K
FY2023$146K
FY2024$192K
Net assets
$577K
FY2024▲ +50%
Tap a bar for its year
Net assets by fiscal year
FY2020$318K
FY2021$387K
FY2022$366K
FY2023$386K
FY2024$577K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1985.

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

Who runs it and what they're paid

7 people listed on the 990; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation
$7,800Pt VII · Sec A
Executive Vice President
$5,850Pt VII · Sec A
Secretary-Treasurer
$5,850Pt VII · Sec A
Regional Vice President
$2,925Pt VII · Sec A
Regional Vice President
$2,925Pt VII · Sec A
Regional Vice President
$2,925Pt VII · Sec A
Regional Vice President
$2,925Pt VII · Sec A

Elizabeth Vignaux’s $8K as President is at the 18th 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

NameFY2024FY2023FY2022FY2021FY2020
Elizabeth Vignaux$7,800$7,800$7,800$7,800$7,800
Jason Lasky$5,850$5,850$2,925$2,925$2,925
Jacob Crawford$5,850$5,850$5,850$5,850$2,925
Moriah Olsen——$5,850$5,850$5,850
David Rothfuss————$5,850
Loren Fountaine$2,925$2,925$2,925$2,925$2,925
Jessica Leiken$2,925$2,925———
Paul Aroune$2,925$2,925$2,925——

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

Represents professional employees of New York State United Teachers.

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Provided by the organization

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3 programs · $149K · in their own filed words · FY2024
01

Negotiating collective bargaining agreements and processing grievances arising from these agreements.

$117Kprogram expense
02

Education Leave- manage, review, pay and verify courses for member's short-term education leaves which consist of workshops, conferences, concentrated courses, and summer study.

$32Kprogram expense
03

Defense Fund

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$192K
Ln 12
Gifts and grantsLn 1h$151K
Fees for servicesLn 2g$37K
Investment incomeLn 3$5K
Money outPt IX
$176K
Ln 25
Owns and owesPt X
$577K
net assets · Ln 32
Cash and savingsLn 1–2$577K
Total assetsLn 16$577K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A7
Voting boardVI 1a207
IndependentVI 1b207
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$151K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$37K
Investment incomeLn 3$5K
Total revenueLn 12$192K
Assets in detailPt X, end of year
CashLn 1$138K
SavingsLn 2$439K
Cash and savings togetherLn 1–2$577K
Total assetsLn 16$577K
LiabilitiesLn 26$0
Net assetsLn 32$577K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$386K$577K
Total assetsLn 16$386K$577K
LiabilitiesLn 26$0$0
Net assetsLn 32$386K$577K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$9K
Pay of current officers, directors and key staffLn 5$31K
Accounting feesLn 11c$4K
Other fees for servicesLn 11g$28K
Conferences, conventions and meetingsLn 19$66K
Other expenses (24a–d)Ln 24$32K
All other expensesLn 24e$5K
Total functional expensesLn 25$176K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $192K$176K$16K$577K 990 PDF
FY2023 $146K$386K 990 PDF
FY2022 $150K$366K 990 PDF
FY2021 $155K$387K 990 PDF
FY2020 $161K$318K 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 FY2024 990 (6 parts)
Part I · Summary $192,325 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$150,613
I-9 Program service revenuePrior year $141,238$36,533
I-10 Investment incomePrior year $987$5,179
I-11 Other revenuePrior year $3,589$0
I-12 Total revenuePrior year $145,814$192,325
I-13 Grants and similar amounts paidPrior year $8,600$8,600
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $56,841$31,200
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $60,341$136,440
I-18 Total expensesPrior year $125,782$176,240
I-19 Revenue less expensesPrior year $20,032$16,085
Part VI · Governance 207 of 207 board members independent, 4 to look at
VI-1a Voting members of the governing body207
VI-1b Independent voting members207
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 $192,325 across 11 lines filed
Lines not itemized here account for $36,533 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$150,613
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$150,613
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $5,179$5,179
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $36,533 · Unrelated business $0 · Excluded from tax $5,179$192,325
Part IX · Statement of functional expenses $176,240 across 7 lines filed
IX-1 Grants to domestic organizations$8,600
IX-5 Pay of current officers, directors and key staff$31,200
IX-11c Accounting fees$4,250
IX-11g Other fees for services$28,162
IX-19 Conferences, conventions and meetings$66,484
IX-24 Other expenses (24a–d)$32,190
IX-24e All other expenses$5,354
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$176,240
Part X · Balance sheet $577,158 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $75,585$138,491
X-2 Savings and temporary cash investmentsStart of year $310,470$438,667
X-16 Total assetsStart of year $386,055$577,158
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $386,055$408,939
X-28 Net assets with donor restrictionsStart of year $0$168,219
X-32 Total net assets or fund balancesStart of year $386,055$577,158
X-33 Total liabilities and net assetsStart of year $386,055$577,158
Part XI · Reconciliation of net assets $577,158 net assets at year end
XI-1 Total revenue$192,325
XI-2 Total expenses$176,240
XI-3 Revenue less expenses$16,085
XI-4 Net assets at start of year$386,055
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$175,018
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$577,158

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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