Nevada State Education Association

Not tax-deductible

Las Vegas, NV501(c)(5)Since 1984Mutual / membership EIN 88-0063221Revenue $4.9M in FY2025

On file with the IRSnsea-nv.org7281 W Charleston Blvd, 89117-1580 · Las Vegas, NVTax-exempt since Mar 1981

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The purpose of nsea is to promote the cause of public Education, the professions of teaching and Education support personnel and the welfare of youth of Nevada.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$1.5M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2025 · 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
5 of 6
filings with a surplus
Average surplus $196K a year · 4% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$1.5M
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $949K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.0M
77% of total assets
Worth a look: liabilities are 77% of assets; over 65%.
Pt X · Ln 26
Independent board members
28
of 28 voting members
Looks good: 28 of 28 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.9M
+9% vs prior year
Spent
$4.7M
Net assets
$602K
By yearFY2020–FY2025
Revenue
$4.9M
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.2M
FY2021$4.8M
FY2022$4.3M
FY2023$4.4M
FY2024$4.5M
FY2025$4.9M
Expenses
$4.7M
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.1M
FY2021$4.0M
FY2022$4.4M
FY2023$4.3M
FY2024$4.5M
FY2025$4.7M
Net assets
$602K
FY2025▲ +37%
Tap a bar for its year
Net assets by fiscal year
FY2020−$485K
FY2021$371K
FY2022$335K
FY2023$417K
FY2024$440K
FY2025$602K

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1981.

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

Who runs it and what they're paid

42 people listed on the 990; $1.5M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$186,342Pt VII · Sec A
Uniserv Dire
$132,696Pt VII · Sec A
$124,258Pt VII · Sec A
Communicatio
$107,356Pt VII · Sec A
$106,000Pt VII · Sec A
$105,294Pt VII · Sec A
Director of
$102,658Pt VII · Sec A
Director of
$97,287Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Brian Lee$186,342$180,342$180,342$180,342$174,935$161,566
Christopher Daly$97,287$118,287$118,287$135,567$110,247$124,379
Lisa Guzman$91,151$134,197$134,197$134,197$127,126$127,126
Lisa Romero$132,696$129,696$126,696$126,696$126,696$126,696
Debbie Staten—$130,539$127,246$130,216$127,216$127,216
Dawn Etcheverry$124,258$66,874$66,874$11,685$1,947—
Alex Marks$107,356$77,000$74,000$77,000——
Marilynn Clyburn$106,000$103,846$103,846$103,696$98,374—

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 Nevada State Education 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 Nevada's public education system, teachers, and support staff while promoting the welfare of the state's youth.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

The organization promotes the cause of public education, the professions of teaching, and education support personnel, and the welfare of the youth of nevada.

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 · FY2024
Total grants receivedfrom 1 funder$949K
Grants paid · 7 grants · $1.0M · 2019–2024

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$4.9M
Ln 12
Gifts and grantsLn 1h$4.9M
Investment incomeLn 3$4K
Money outPt IX
$4.7M
Ln 25
Owns and owesPt X
$602K
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$2.6M
LiabilitiesLn 26$2.0M
PeoplePt VI, VII
42
listed · VII A
PaidVII A15
Voting boardVI 1a28
IndependentVI 1b28
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.9M
Investment incomeLn 3$4K
Total revenueLn 12$4.9M
Assets in detailPt X, end of year
CashLn 1$1.4M
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$376K
Other assetsLn 15$129K
Total assetsLn 16$2.6M
LiabilitiesLn 26$2.0M
Net assetsLn 32$602K
OperationsPt I, VI
EmployeesI 522
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.2M$1.4M
Land, buildings, equipmentLn 10c$403K$376K
Total assetsLn 16$2.7M$2.6M
LiabilitiesLn 26$2.2M$2.0M
Net assetsLn 32$440K$602K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$223K
Pay of current officers, directors and key staffLn 5$1.5M
Other salaries and wagesLn 7$234K
Other employee benefitsLn 9$999K
Advertising and promotionLn 12$69K
Office expensesLn 13$411K
OccupancyLn 16$216K
TravelLn 17$431K
Depreciation, depletion and amortizationLn 22$50K
InsuranceLn 23$42K
Other expenses (24a–d)Ln 24$612K
Total functional expensesLn 25$4.7M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $4.9M$4.7M$162K$602K 990 PDF
FY2024 $4.5M$4.5M$23K$440K 990 PDF
FY2023 $4.4M$4.3M$82K$417K 990 PDF
FY2022 $4.3M$4.4M−$36K$335K 990 PDF
FY2021 $4.8M$4.0M$855K$371K 990 PDF
FY2020 $4.2M$4.1M$91K−$485K 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 J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $4,900,959 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,489,827$4,896,938
I-9 Program service revenue$0
I-10 Investment incomePrior year $5,816$4,021
I-11 Other revenue$0
I-12 Total revenuePrior year $4,495,643$4,900,959
I-13 Grants and similar amounts paidPrior year $164,664$222,793
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,738,935$2,684,437
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,568,731$1,831,384
I-18 Total expensesPrior year $4,472,330$4,738,614
I-19 Revenue less expensesPrior year $23,313$162,345
Part VI · Governance 28 of 28 board members independent, 1 to look at
VI-1a Voting members of the governing body28
VI-1b Independent voting members28
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $4,900,959 across 5 lines filed
VIII-1b Membership dues$3,710,017
VIII-1f All other contributions, gifts and grants$1,186,921
VIII-1h Total contributions, gifts and grants$4,896,938
VIII-3 Investment incomeExcluded from tax $4,021$4,021
VIII-12 Total revenueExcluded from tax $4,021$4,900,959
Part IX · Statement of functional expenses $4,738,614 across 11 lines filed
IX-1 Grants to domestic organizations$222,793
IX-5 Pay of current officers, directors and key staff$1,451,228
IX-7 Other salaries and wages$233,979
IX-9 Other employee benefits$999,230
IX-12 Advertising and promotion$68,670
IX-13 Office expenses$411,209
IX-16 Occupancy$216,007
IX-17 Travel$431,229
IX-22 Depreciation, depletion and amortization$50,304
IX-23 Insurance$42,376
IX-24 Other expenses (24a–d)$611,589
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$4,738,614
Part X · Balance sheet $2,632,162 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,219,696$1,388,068
X-3 Pledges and grants receivableStart of year $34,083$7,681
X-4 Accounts receivableStart of year $667,299$651,407
X-9 Prepaid expenses and deferred chargesStart of year $80,688$79,490
X-10c Land, buildings and equipment, netStart of year $403,418$376,024
X-15 Other assetsStart of year $277,045$129,492
X-16 Total assetsStart of year $2,682,229$2,632,162
X-17 Accounts payable and accrued expensesStart of year $339,587$399,109
X-19 Deferred revenueStart of year $188,115$187,917
X-24 Unsecured notes and loans payableStart of year $1,450,000$1,330,000
X-25 Other liabilitiesStart of year $264,536$112,800
X-26 Total liabilitiesStart of year $2,242,238$2,029,826
X-32 Total net assets or fund balancesStart of year $439,991$602,336
X-33 Total liabilities and net assetsStart of year $2,682,229$2,632,162
Part XI · Reconciliation of net assets $602,336 net assets at year end
XI-1 Total revenue$4,900,959
XI-2 Total expenses$4,738,614
XI-3 Revenue less expenses$162,345
XI-4 Net assets at start of year$439,991
XI-10 Net assets at end of year$602,336

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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