Peninsula Education Assoc

Not tax-deductible

Gig Harbor, WA501(c)(5)Mutual / membership EIN 91-1010672Revenue $271K in FY2025

On file with the IRS5209 Point Fosdick Dr Ste 203, 98335-1728 · Gig Harbor, WATax-exempt since Aug 1980

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Represent teachers in negotiations and grievances.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
90¢ of each $1 spent went to programs.
Run by 50 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

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
4 of 5
filings with a surplus
Average surplus $9K a year · 3% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$174K
to officers and key staff · 66% of spending
Concern: pay to officers and key staff is 66% of spending; over 30%.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$271K
-19% vs prior year
Spent
$265K
To programs
90%
Net assets
$48K
By yearFY2020–FY2025
Revenue
$271K
FY2025▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2020$224K
FY2021$215K
FY2023$290K
FY2024$333K
FY2025$271K
Expenses
$265K
FY2025▼ -20%
Tap a bar for its year
Expenses by fiscal year
FY2020$177K
FY2021$214K
FY2023$301K
FY2024$331K
FY2025$265K
Net assets
$48K
FY2025▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$58K
FY2021$57K
FY2023$24K
FY2024$42K
FY2025$48K

From the FY2025 Form 990 (year ending August 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1980.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $239K Management & general 10% · $26K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $174K 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
President
$171,514Pt VII · Sec A
$1,385Pt VII · Sec A
Vice President
$800Pt VII · Sec A
$800Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2021FY2020
Carol Rivera$171,514$159,926$159,008$145,233$111,294
Elizabeth Stitt$1,385$750———
David Aston$800$750———
Marci Cummings Cohoe$800$750———

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 15aYes

Programs and updates

Advocates for teachers in contract talks and disputes.

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Provided by the organization

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2 programs · $241K · in their own filed words · FY2024
01

Represented approximately 500 public high school teachers in the peninsula school district (wa) for salary and grievance negotiations and arbitration.

$239Kprogram expense
02

Provided scholarship funds for deserving students

$2Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$271K
Ln 12
Gifts and grantsLn 1h$271K
Money outPt IX
$265K
Ln 25
Programscol B$239K
Managementcol C$26K
Owns and owesPt X
$48K
net assets · Ln 32
Cash and savingsLn 1–2$45K
Total assetsLn 16$48K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A4
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$271K
Total revenueLn 12$271K
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$32K
Cash and savings togetherLn 1–2$45K
Total assetsLn 16$48K
LiabilitiesLn 26$0
Net assetsLn 32$48K
OperationsPt I, VI
EmployeesI 51
VolunteersI 650
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$39K$45K
Total assetsLn 16$42K$48K
LiabilitiesLn 26$0$0
Net assetsLn 32$42K$48K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$172K$172K
Management feesLn 11a$4K$4K
Legal feesLn 11b$770$770
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$19K$19K
Office expensesLn 13$1K$1K
Information technologyLn 14$1K$1K
OccupancyLn 16$9K$9K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$6K$6K
InterestLn 20$4$4
InsuranceLn 23$770$770
Other expenses (24a–d)Ln 24$37K$37K
Total functional expensesLn 25$265K$239K$26K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $271K$265K$6K$48K 990 PDF
FY2024 $333K$331K$3K$42K 990 PDF
FY2023 $290K$301K−$11K$24K 990 PDF
FY2022 Not on file
FY2021 $215K$214K$584$57K 990 PDF
FY2020 $224K$177K$47K$58K 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 $270,994 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $233,096$270,994
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $100,000$0
I-12 Total revenuePrior year $333,096$270,994
I-13 Grants and similar amounts paidPrior year $2,000$2,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $175,679$171,514
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $152,848$91,500
I-18 Total expensesPrior year $330,527$265,014
I-19 Revenue less expensesPrior year $2,569$5,980
Part VI · Governance 8 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $270,994 across 4 lines filed
VIII-1b Membership dues$266,575
VIII-1f All other contributions, gifts and grants$4,419
VIII-1h Total contributions, gifts and grants$270,994
VIII-12 Total revenue$270,994
Part IX · Statement of functional expenses $265,014 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $2,000$2,000
IX-5 Pay of current officers, directors and key staffPrograms $171,514$171,514
IX-11a Management feesManagement $3,566$3,566
IX-11b Legal feesManagement $770$770
IX-11c Accounting feesManagement $9,824$9,824
IX-11g Other fees for servicesPrograms $18,850$18,850
IX-13 Office expensesManagement $1,210$1,210
IX-14 Information technologyManagement $1,372$1,372
IX-16 OccupancyManagement $8,891$8,891
IX-17 TravelPrograms $3,913$3,913
IX-19 Conferences, conventions and meetingsPrograms $5,559$5,559
IX-20 InterestManagement $4$4
IX-23 InsuranceManagement $770$770
IX-24 Other expenses (24a–d)Programs $36,771$36,771
IX-25 Total functional expensesPrograms $238,607 · Management $26,407 · Fundraising $0$265,014
Part X · Balance sheet $47,762 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $7,553$13,531
X-2 Savings and temporary cash investmentsStart of year $31,666$31,666
X-9 Prepaid expenses and deferred chargesStart of year $2,565$2,565
X-16 Total assetsStart of year $41,784$47,762
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $41,784$47,762
X-33 Total liabilities and net assetsStart of year $41,784$47,762
Part XI · Reconciliation of net assets $47,762 net assets at year end
XI-1 Total revenue$270,994
XI-2 Total expenses$265,014
XI-3 Revenue less expenses$5,980
XI-4 Net assets at start of year$41,784
XI-9 Other changes in net assets−$2
XI-10 Net assets at end of year$47,762

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

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