Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $1,623,940

• 2a · Program service revenue: MEMBERSHIP DUES

  total $12,345,652 · related or exempt $12,345,652

• 2b · Program service revenue: COPILOT COURSE FEES

  total $515,093 · related or exempt $515,093

• 2c · Program service revenue: DUSHANE FUND REIMBURSEMENT

  total $429,720 · related or exempt $429,720

• 2d · Program service revenue: MEMBER BENEFITS

  total $114,657 · related or exempt $114,657

• 3 · Investment income

  total $185,313 · excluded $185,313

• 6a · Gross rents

  real property $71,740

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $71,740

• 6d · Net rental income or loss

  total $71,740 · excluded $71,740

• 11a · Other revenue: OTHER REVENUE

  total $6,299 · excluded $6,299

• 11b · Other revenue: JOURNAL REVENUE

  total $3,869 · unrelated business $3,869

• 11e · Other revenue, total

  $10,168

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,528,440

• 5 · Compensation of officers, directors and key employees

  total $1,549,550

• 7 · Other salaries and wages

  total $5,747,129

• 8 · Pension plan contributions

  total $923,407

• 9 · Other employee benefits

  total $1,018,499

• 10 · Payroll taxes

  total $524,909

• 11a · Fees: management

  total $427,328

• 11b · Fees: legal

  total $132,674

• 11c · Fees: accounting

  total $90,590

• 11g · Fees: other

  total $232,196

• 12 · Advertising and promotion

  total $15,168

• 13 · Office expenses

  total $354,496

• 14 · Information technology

  total $377,397

• 16 · Occupancy

  total $675,948

• 17 · Travel

  total $357,839

• 19 · Conferences, conventions and meetings

  total $866,871

• 22 · Depreciation, depletion and amortization

  total $210,965

• 23 · Insurance

  total $55,134

• 24a · Other expenses: TRAINING & DEVELOPMENT

  total $582,901

• 24b · Other expenses: COMMUNICATION&EDUCATION

  total $399,348

• 24c · Other expenses: SUPPLIES

  total $119,163

• 24d · Other expenses: COMPUTERS & EQUIPMENT

  total $50,479

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $4,442,051 · end of year $4,090,186

• 2 · Savings and temporary cash investments

  beginning of year $3,554,833 · end of year $3,665,462

• 3 · Pledges and grants receivable

  beginning of year $407,248 · end of year $20,766

• 4 · Accounts receivable

  beginning of year $2,291,346 · end of year $2,424,329

• 9 · Prepaid expenses and deferred charges

  beginning of year $202,809 · end of year $195,511

• 10a · Land, buildings and equipment: cost or other basis

  $5,555,283

• 10b · Land, buildings and equipment: accumulated depreciation

  $4,033,815

• 10c · Land, buildings and equipment, net

  beginning of year $1,627,393 · end of year $1,521,468

• 15 · Other assets

  beginning of year $35,767 · end of year $33,756

• 17 · Accounts payable and accrued expenses

  beginning of year $3,956,175 · end of year $4,392,125

• 19 · Deferred revenue

  beginning of year $73,468 · end of year $11,467

• 27 · Net assets without donor restrictions

  beginning of year $8,422,662 · end of year $7,472,686

• 28 · Net assets with donor restrictions

  beginning of year $109,142 · end of year $75,200

The filer's explanations (Part III)

FORM 990, PART VII SECTION A, LINE 5

THE PRESIDENT AND THE VICE PRESIDENT OF CEA ARE ON LEAVE FROM THEIR SCHOOL DISTRICTS WHILE SERVING AS OFFICERS OF CEA. CEA PAYS A SALARY TO THE INDIVIDUALS DIRECTLY AND THE SALARY IS REPORTED ON A CEA W-2 AND IS REPORTED IN PART VII OF THE RETURN. CEA ALSO REIMBURSES THEIR SCHOOL DISTRICTS FOR THE SALARY AND BENEFITS THAT THE SCHOOL DISTRICT CONTINUES TO PAY THE INDIVIDUALS. FOR AMIE BACA-OEHLERT, ADAMS 12 SCHOOL DISTRICT WAS REIMBURSED $91,918 FOR CALENDAR YEAR 2023. FOR KEVIN VICK, SCHOOL DISTRICT 11 WAS REIMBURSED $111,896 FOR CALENDAR YEAR 2023.