District Twelve Educators' Association FY2024 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.

$207K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · 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
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
$207K
to officers and key staff · 72% of spending
Concern: pay to officers and key staff is 72% of spending; over 30%.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 16.8 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
$1K
0.08% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$387K
+48% vs prior year
Spent
$286K
Net assets
$1.5M
By yearFY2020–FY2025
Revenue
$387K
FY2024▲ +48%
Revenue by fiscal year
FY2020$353K
FY2021$417K
FY2022$252K
FY2023$261K
FY2024$387K
FY2025$441K
Expenses
$286K
FY2024▲ +17%
Expenses by fiscal year
FY2020$228K
FY2021$247K
FY2022$196K
FY2023$245K
FY2024$286K
FY2025$358K
Net assets
$1.5M
FY2024▲ +12%
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 FY2024 Form 990 (year ending August 2024) · see the original

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You’re viewing the FY2024 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

17 people listed on the 990; $207K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President
$110,779Pt VII · Sec A
Coordinator
$95,970Pt 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
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 service, described in the organization's own filed words · FY2023.
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

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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 FY2024 990, line by line.

1The main four
Money inPt VIII
$387K
Ln 12
Gifts and grantsLn 1h$350K
Investment incomeLn 3$35K
Other incomeLn 4–11$1K
Money outPt IX
$286K
Ln 25
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$401K
Total assetsLn 16$1.5M
LiabilitiesLn 26$1K
PeoplePt VI, VII
17
listed · VII A
PaidVII A2
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$350K
Investment incomeLn 3$35K
Other incomeLn 4–11$1K
Gains on assetsLn 7$5K
Total revenueLn 12$387K
Assets in detailPt X, end of year
CashLn 1$1
SavingsLn 2$401K
Cash and savings togetherLn 1–2$401K
InvestmentsLn 11–13$1.1M
Total assetsLn 16$1.5M
LiabilitiesLn 26$1K
Net assetsLn 32$1.5M
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 FY24End FY24
Cash and savingsLn 1–2$331K$401K
InvestmentsLn 11–13$1.0M$1.1M
Total assetsLn 16$1.3M$1.5M
LiabilitiesLn 26$1K$1K
Net assetsLn 32$1.3M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$24K
Accounting feesLn 11c$7K
Other fees for servicesLn 11g$182K
Information technologyLn 14$970
Conferences, conventions and meetingsLn 19$17K
Other expenses (24a–d)Ln 24$42K
All other expensesLn 24e$12K
Total functional expensesLn 25$286K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $441K$358K$84K$1.6M 990 PDF
FY2024 Viewing $387K$286K$101K$1.5M 990 PDF
FY2023 $261K$245K$16K$1.3M 990 PDF
FY2022 $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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $386,999 across 7 lines filed
VIII-1b Membership dues$345,492
VIII-1f All other contributions, gifts and grants$5,000
VIII-1h Total contributions, gifts and grants$350,492
VIII-3 Investment incomeExcluded from tax $29,981$29,981
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,054$5,054
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,004 · Excluded from tax $468$1,472
VIII-12 Total revenueRelated to mission $1,004 · Unrelated business $0 · Excluded from tax $35,503$386,999
Part IX · Statement of functional expenses $286,048 across 7 lines filed
IX-5 Pay of current officers, directors and key staff$24,336
IX-11c Accounting fees$6,709
IX-11g Other fees for services$181,772
IX-14 Information technology$970
IX-19 Conferences, conventions and meetings$17,330
IX-24 Other expenses (24a–d)$42,484
IX-24e All other expenses$12,447
IX-25 Total functional expenses$286,048
Part X · Balance sheet $1,517,305 assets, 8 lines filed
X-1 Cash, non-interest-bearing$1
X-2 Savings and temporary cash investmentsStart of year $330,783$400,913
X-11 Publicly traded securitiesStart of year $1,014,649$1,116,391
X-16 Total assetsStart of year $1,349,382$1,517,305
X-25 Other liabilitiesStart of year $1,155$1,259
X-26 Total liabilitiesStart of year $1,155$1,259
X-32 Total net assets or fund balancesStart of year $1,348,227$1,516,046
X-33 Total liabilities and net assetsStart of year $1,349,382$1,517,305
Part XI · Reconciliation of net assets $1,516,046 net assets at year end
XI-1 Total revenue$386,999
XI-2 Total expenses$286,048
XI-3 Revenue less expenses$100,951
XI-4 Net assets at start of year$1,348,227
XI-5 Net unrealized gains (losses) on investments$73,897
XI-7 Investment expenses−$7,029
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,516,046

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

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