District Twelve Educators' Association FY2022 filing

Not tax-deductible

Westminster, CO501(c)(5)EducationEIN 84-0614592

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The organization is a labor organization that advocates for the interests of public education employees and promotes quality public education on behalf of the membership.

$193K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2022 · 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
6 of 6
filings with a surplus
Average surplus $92K a year · 26% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$193K
to officers and key staff · 98% of spending
Concern: pay to officers and key staff is 98% of spending; over 30%.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 19.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $13K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$108K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$252K
-40% vs prior year
Spent
$196K
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$252K
FY2022▼ -40%
Revenue by fiscal year
FY2020$353K
FY2021$417K
FY2022$252K
FY2023$261K
FY2024$387K
FY2025$441K
Expenses
$196K
FY2022▼ -21%
Expenses by fiscal year
FY2020$228K
FY2021$247K
FY2022$196K
FY2023$245K
FY2024$286K
FY2025$358K
Net assets
$1.3M
FY2022▼ -14%
Net assets by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.3M
FY2023$1.3M
FY2024$1.5M
FY2025$1.6M

From the FY2022 Form 990 (year ending August 2022) · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2011-01-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Aug 2014.

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

Who runs it and what they're paid

16 people listed on the 990; $193K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
President
$104,344Pt VII · Sec A
$88,967Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Executive Member
$0Pt VII · Sec A
Executive Member
$0Pt VII · Sec A
Executive Member
$0Pt VII · Sec A
Executive Member
$0Pt VII · Sec A
Executive Member
$0Pt VII · Sec A

David Lockley’s $122K as President is at the 90th percentile of top reported officer pay among 1613 $100K–1M education 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kimberly McLachlan———$88,967$142,188$80,412
David Lockley$122,138$110,779$104,124$104,344$107,923$87,429
Steve Lash$105,733$95,970$41,267———

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.

See District Twelve Educators' Association executive salaries →

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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

Advocates for public school employees and quality education.

Provided by the organization

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1 program · in their own filed words · FY2021
01

The organization negotiated contracts on behalf of the membership, represented the membership at state and federal assemblies and provided direct services to the members, such as training.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2022
Total grants receivedfrom 1 funder$13K
Grants paid · 2 grants · $100K · 2019–2019
Adams Twelve Five Star SchoolsFY2019$50,000
Adams Twelve Five Star SchoolsFY2019$50,000

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$252K
Ln 12
Gifts and grantsLn 1h$222K
Investment incomeLn 3$29K
Other incomeLn 4–11$362
Money outPt IX
$196K
Ln 25
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$320K
Total assetsLn 16$1.4M
LiabilitiesLn 26$108K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$222K
Investment incomeLn 3$29K
Other incomeLn 4–11$362
Gains on assetsLn 7$7K
Total revenueLn 12$252K
Assets in detailPt X, end of year
SavingsLn 2$320K
Cash and savings togetherLn 1–2$320K
InvestmentsLn 11–13$996K
Total assetsLn 16$1.4M
LiabilitiesLn 26$108K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$524K$320K
InvestmentsLn 11–13$909K$996K
Total assetsLn 16$1.6M$1.4M
LiabilitiesLn 26$16K$108K
Net assetsLn 32$1.5M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K
Pay of current officers, directors and key staffLn 5$25K
Accounting feesLn 11c$8K
Other fees for servicesLn 11g$101K
Office expensesLn 13$384
Information technologyLn 14$415
Conferences, conventions and meetingsLn 19$10K
Other expenses (24a–d)Ln 24$44K
All other expensesLn 24e$6K
Total functional expensesLn 25$196K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $441K$358K$84K$1.6M 990 PDF
FY2024 $387K$286K$101K$1.5M 990 PDF
FY2023 $261K$245K$16K$1.3M 990 PDF
FY2022 Viewing $252K$196K$55K$1.3M 990 PDF
FY2021 $417K$247K$170K$1.5M 990 PDF
FY2020 $353K$228K$125K$1.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $251,557 across 6 lines filed
VIII-1b Membership dues$222,459
VIII-1h Total contributions, gifts and grants$222,459
VIII-3 Investment incomeExcluded from tax $21,460$21,460
VIII-7 Net gain or loss on sales of assetsExcluded from tax $7,276$7,276
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $362$362
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $29,098$251,557
Part IX · Statement of functional expenses $196,344 across 9 lines filed
IX-1 Grants to domestic organizations$2,750
IX-5 Pay of current officers, directors and key staff$24,859
IX-11c Accounting fees$7,982
IX-11g Other fees for services$100,670
IX-13 Office expenses$384
IX-14 Information technology$415
IX-19 Conferences, conventions and meetings$9,524
IX-24 Other expenses (24a–d)$43,960
IX-24e All other expenses$5,800
IX-25 Total functional expenses$196,344
Part X · Balance sheet $1,439,106 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $523,963$319,870
X-4 Accounts receivableStart of year $130,078$123,326
X-11 Publicly traded securitiesStart of year $908,520$995,910
X-16 Total assetsStart of year $1,562,561$1,439,106
X-17 Accounts payable and accrued expensesStart of year $10,800$107,176
X-25 Other liabilitiesStart of year $5,009$580
X-26 Total liabilitiesStart of year $15,809$107,756
X-32 Total net assets or fund balancesStart of year $1,546,752$1,331,350
X-33 Total liabilities and net assetsStart of year $1,562,561$1,439,106
Part XI · Reconciliation of net assets $1,331,350 net assets at year end
XI-1 Total revenue$251,557
XI-2 Total expenses$196,344
XI-3 Revenue less expenses$55,213
XI-4 Net assets at start of year$1,546,752
XI-5 Net unrealized gains (losses) on investments−$134,012
XI-7 Investment expenses−$7,183
XI-8 Prior period adjustments−$129,420
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,331,350

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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