Maryland State Teachers Association, Associate Staff Organization in Annapolis, Maryland (MD)

Maryland State Teachers Association, Associate Staff Organization
Employer Identification Number (EIN)	520607919
Name of Organization	Maryland State Teachers Association
Secondary Name	Associate Staff Organization
In Care of Name	Melissa Robinson
Address	140 Main Street, Annapolis, MD 21401
Activities	Other services or benefits to members or employees, Other instruction and training
Subsection	Labor Organization
Ruling Date	08/1978
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	2012
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount	$16,597,999
Amount of Income	$19,876,824
Form 990 Revenue Amount	$17,797,385
National Taxonomy of Exempt Entities (NTEE)	Employment, Job-Related: Labor Unions, Organizations

Non-representatives - add comments:

Amount of income in 2012: $19,876,824

Maryland State Teachers Association, Associate Staff Organization:	$19,876,824
Other organizations performing similar types of work:	$81,991

Assets in 2012: $16,597,999

This organization:	$16,597,999
Other organizations performing similar types of work:	$87,222

Expenses in 2007: $16,358,166

Maryland State Teachers Association, Associate Staff Organization:	$16,358,166
Other organizations performing similar types of work:	$75,529

Income to expenses ratio in 2007: 1.1

Maryland State Teachers Association, Associate Staff Organization:	1.1
Other organizations performing similar types of work:	1.3

Number of employees in 2007: 90

This organization:	90
Other organizations performing similar types of work:	1

Employees paid over $50,000 in 2007: 1.1%

This organization:	1.1%
Other organizations performing similar types of work:	0.1%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Income-Producing Activities for 2007

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$12,261,015	$13,170,107	$13,361,436	$13,871,695	$14,410,298	$15,462,258	$16,851,785	$17,797,385
Contributions, gifts, grants, and similar amounts received	$0	$0	$0	$0	$0	$0	$0	$0
Contributions to donor advised funds							$0	$0
Direct public support	$0	$0	$0	$0	$0	$0	$0	$0
Indirect public support	$0	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$1,102,240	$1,526,962	$1,158,396	$1,306,105	$1,374,037	$1,450,849	$1,405,451	$1,584,645
Membership dues and assessments	$10,622,128	$11,189,059	$11,738,893	$12,017,483	$12,436,399	$13,309,154	$14,702,968	$15,630,896
Interest on savings and temporary cash investments	$238,633	$61,695	$41,190	$40,012	$47,797	$185,225	$237,887	$156,667
Dividends and interest from securities	$20,877	$58,346	$28,680	$31,486	$115,449	$47,688	$34,782	$29,387
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$8,573	$27,379	$37,837	$87,530	$61,991	$34,977	$31,854	$33,496
Gross amount from sales of assets other than inventory	$126,453	$318,151	$140,495	$124,526	$122,738	$685,261	$139,083	$97,392
Less: cost or other basis and sales expenses	$117,880	$290,772	$102,658	$36,996	$60,747	$650,284	$107,229	$63,896
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$268,564	$306,666	$356,440	$389,079	$374,625	$434,365	$438,843	$362,294
Total expenses	$12,143,500	$12,869,018	$13,147,756	$13,738,349	$14,060,397	$15,420,230	$15,766,201	$16,358,166
Program services	$0	$0	$0	$0	$0	$0	$0	$0
Management and general	$0	$0	$0	$0	$0	$0	$0	$0
Fundraising	$0	$0	$0	$0	$0	$0	$0	$0
Payments to affiliates	$0	$233,863	$0	$199,863	$151,344	$0	$0	$19,721
Net assets or fund balances at end of year	$7,938,685	$8,156,561	$8,457,831	$8,627,201	$9,033,929	$9,097,137	$8,185,917	$7,749,920
Excess or (deficit) for the year	$117,515	$301,089	$213,680	$133,346	$349,901	$42,028	$1,085,584	$1,439,219
Net assets or fund balances at beginning of year	$7,773,827	$7,938,685	$8,156,561	$8,457,831	$8,627,201	$9,033,929	$9,097,137	$8,185,917
Other changes in net assets or fund balances	$47,343	$-83,213	$87,590	$36,024	$56,827	$21,180	$-1,996,804	$-1,875,216

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$16,338,445	$0	$0	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$828,039
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$353,505	$0	$0	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$8,377,940	$0	$0	$0
Pension plan contributions not included above	$146,684	$0	$0	$0
Employee benefits not included above	$1,772,841	$0	$0	$0
Payroll taxes	$592,199	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$0	$0	$0	$0
Legal fees	$0	$0	$0	$0
Supplies	$0	$0	$0	$0
Telephone	$82,134	$0	$0	$0
Postage and shipping	$138,222	$0	$0	$0
Occupancy	$119,181	$0	$0	$0
Equipment rental and maintenance	$118,793	$0	$0	$0
Printing and publications	$926,152	$0	$0	$0
Travel	$531,240	$0	$0	$0
Conferences, conventions, and meetings	$841,001	$0	$0	$0
Interest	$21,091	$0	$0	$0
Depreciation, depletion, etc.	$419,451	$0	$0	$0
Other expenses not covered above	$1,069,972	$0	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$11,204,077	$11,027,746	$10,992,637	$11,497,590	$11,723,753	$12,418,593	$13,942,670	$14,419,259
Cash - non-interest-bearing	$0	$0	$0	$0	$0	$0	$0	$0
Savings and temporary cash investments	$4,486,167	$4,402,414	$4,734,539	$5,413,752	$4,820,198	$6,035,477	$5,381,914	$5,714,903
Accounts receivable less allowance for doubtful accounts	$321,201	$505,870	$206,137	$167,027	$641,574	$574,570	$2,131,009	$1,677,138
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$45,814	$45,814	$45,814	$45,814	$0	$0	$0	$368,242
Inventories for sale or use	$0	$0	$0	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$935,833	$919,207	$876,889	$820,017	$1,034,064	$496,207	$865,162	$1,176,795
Investments - publicly-traded securities							$1,876,490	$1,786,777
Investments - other securities	$1,181,718	$1,189,659	$1,302,893	$1,413,059	$1,557,507	$1,649,434	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$251,522	$0	$0	$0	$259,745	$283,345	$364,075	$327,950
Land, buildings, and equipment less accumulated depreciation	$3,975,224	$3,778,469	$3,601,476	$3,392,745	$3,410,665	$3,379,560	$3,324,020	$3,367,454
Other assets, including program-related investments	$6,598	$186,313	$224,889	$245,176	$0	$0	$0	$0
Total liabilities	$3,265,392	$2,871,185	$2,534,806	$2,870,389	$2,689,824	$3,321,456	$5,756,753	$6,669,339
Accounts payable and accrued expenses	$1,618,386	$1,455,016	$1,270,280	$1,740,632	$1,522,474	$2,283,999	$4,796,700	$5,971,740
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$190,081	$153,057	$153,789	$158,244	$59,956	$70,563	$90,482	$51,613
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$1,456,925	$1,263,112	$1,110,737	$971,513	$852,649	$683,549	$505,496	$318,036
Other liabilities	$0	$0	$0	$0	$254,745	$283,345	$364,075	$327,950
Total liabilities and net assets/fund balances	$11,204,077	$11,027,746	$10,992,637	$11,497,590	$11,723,753	$12,418,593	$13,942,670	$14,419,259
Total net assets or fund balances	$7,938,685	$8,156,561	$8,457,831	$8,627,201	$9,033,929	$9,097,137	$8,185,917	$7,749,920

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$12,261,015	$13,170,107	$13,361,436	$13,871,695	$14,410,298	$15,462,258	$16,851,785	$17,797,385
Total revenue, gains, and other support per audited financial statements	$12,308,358	$13,086,894	$13,449,026	$13,907,719	$14,467,125	$15,483,438	$17,048,719	$17,694,945
Other expenses	$47,343	$-83,213	$87,590	$36,024	$56,827	$21,180	$196,934	$-100,907
Net unrealized gains on investments	$47,343	$-83,213	$87,590	$36,024	$56,827	$21,180	$196,934	$-100,907
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0	$1,533
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$1,533
Other	$0	$0	$0	$0	$0	$0	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$12,143,500	$12,869,018	$13,147,756	$13,738,349	$14,060,397	$15,420,230	$15,766,201	$16,358,166
Total expenses and losses per audited financial statements	$12,143,500	$12,869,018	$13,147,756	$13,738,349	$14,060,397	$15,420,230	$15,766,201	$16,356,633
Other revenue	$0	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0	$0	$1,533
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$1,533
Other	$0	$0	$0	$0	$0	$0	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
50	$31,391	$0	$4,609
50	$33,528	$0	$15,778
2	$20,000	$0	$0
50	$174,000	$69,732	$4,467

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	16
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?	Yes
Did the organization make only in-house lobbying expenditures of $2,000 or less?	No
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?	No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	90

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$70,869		$366,799	$17,359,717
Program service revenue
Program service revenue 1	000000	$0	Section 501(c)(3), (4), (5), or (6) organization - Qualified convention and trade show activity income (section 513(d)(3))	$72,515	$0
Program service revenue 2	000000	$0	00	$0	$1,512,130
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$15,630,896
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$156,667	$0
Dividends and interest from securities	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$29,387	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$33,496	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	Exploited exempt activities	$70,869	Income from an activity that is not regularly carried on (section 512(a)(1))	$74,734	$216,691

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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6	Worcester County Teachers Association	1302 Old Ocean City Rd, Salisbury, MD 21804-4537	MD	2013-04	$58,368
7	Afge Local 2422	129 Conley Drive, Chestertown, MD 21620	MD	2014-08	$35,217
8	Calvert Association Of Educational Support Staff	865 Main St, Prnc Frederck, MD 20678-3343	MD	2011-02	$29,058
9	American Society Of Plumbing Engineers	Po Box 3875, Frederick, MD 21705-3875	MD	2014-10	$23,796
10	Western Maryland Labor Management Cooperation Committee, Tolbert Lawrence A Ttee	802 Cromwell Park Drive No S, Glen Burnie, MD 21061-2563	MD	2004-10	$18,934
11	934 Blet	12801 Hannah Drive, Cumberland, MD 21502-6839	MD	2014-09	$16,428
12	American Federation Of Government Employees	Po Box 133, Bethesda, MD 20889-0001	MD	2014-07	$12,151
13	American Federation Of Government Employees	7506 Mason Ct, Middletown, MD 21769-6914	MD	1940-10	$4,929
14	Industrial Workers Of The World, Baltimore Branch	603 E 30th St, Baltimore, MD 21218-4229	MD	2013-04	$3,356
15	Workers United	5735 Industry Lane Bldg C Suite101, Frederick, MD 21704	MD	2010-03	$228
16	Afge Local 0444	4 Mersey Ct Apt L, Middle River, MD 21220-2251	MD	2015-02	$0
17	American Federation Of Government Employees	4600 Deer Creek Loop Rdrl-Wmm-F, Apg, MD 21005	MD	1940-10	$0
18	American Federation Of Government Employees, Afge Local 3579	Po Box 30693, Bethesda, MD 20824	MD	1940-10	$0
19	Association Of Civilian Technicians Inc	2701 Eastern Blvd, Middle River, MD 21220	MD	2003-07	$0
20	Association Of Civilian Technicians Inc, Capital Air Chapter Of The Association Of Civilian Technicians	3252 East Perimeter Road, Andrews Afb, MD 20762	MD	2003-07	$0

Number of organizations performing similar types of work

Alaska	21
Alabama	88
Arkansas	29
Arizona	53
California	511
Colorado	55
Connecticut	124
District of Columbia	44
Delaware	6
Florida	82
Georgia	134
Hawaii	11
Iowa	35
Idaho	20
Illinois	250
Indiana	88
Kansas	26
Kentucky	103
Louisiana	26
Massachusetts	160
Maryland	104
Maine	24
Michigan	170
Minnesota	286
Missouri	57
Mississippi	21

Montana	16
North Carolina	32
North Dakota	16
Nebraska	21
New Hampshire	28
New Jersey	144
New Mexico	16
Nevada	40
New York	478
Ohio	394
Oklahoma	26
Oregon	110
Pennsylvania	510
Rhode Island	24
South Carolina	21
South Dakota	7
Tennessee	43
Texas	170
Utah	38
Virginia	132
Vermont	16
Washington	172
Wisconsin	77
West Virginia	193
Wyoming	17
International	6

Total

5,275

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