PROPOSED 2017-18 BUDGET

2017

TABLE OF CONTENTS

Page No.

Proposed Operating Budget 1-28

Proposed Public Relations / Organizing Campaign Budget 29-32

Graphs

MTA Dues Dollars 2017 - 2018 (Board of Directors Proposed) 34

Breakdown of Proposed 2017 - 2018 Dues (Board of Directors Proposed) 35

Sources of Revenue 2017 - 2018 (Board of Directors Proposed) 36

Total Operating Expenses 2017 - 2018 (Board of Directors Proposed) 37

Expense Budget Comparison FY 2008 - FY 2018 (Board of Directors Proposed) 38

MTA Dues Level FY 2008 - FY 2018 (Board of Directors Proposed) 39

Where MTA Ranks for FY16-17 40

MTA Dues - Rank as Percent of Average Teacher Salary 2015-2016 41

MTA Dues as % of Average Teacher Salary FY 1993 - FY 2018 42

MTA Membership Levels as of June 30 FY 1993 - FY 2018 43

Proposed 2017 - 2018 Detail Operating Budget by Line Item and Program Area 44-59

Summary of Recommended Program Changes 60-61

Expense Line Items with Associated Revenues Reference 63

Division Budgets

Affiliate Services - Combined by Program 64-69

Affiliate Services - Combined by Region 70-71

Training and Professional Learning 73-75

Grassroots Campaigns 76-79

Government Relations 81-83

Communications 84-87

Legal Services 89-91

Center for Education Policy and Practice 93-95

Governance & Administration 97-99

Human Resources 101-103

Finance & Accounting 105-107

ITS (Information Technology Services) 109-111

Printing & Mailing 113-115

Line Item Reference 117-124

Comparison of Staffing FY 2009 - FY 2018 125-128

Comparative Budget to Actual Report FY 2013 – February FY 2017 129-135

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April 13, 2017 TO: The Delegates to the MTA Annual Meeting FROM: The MTA Board of Directors

The MTA Executive Committee The MTA Advisory Budget Committee

SUBJECT: 2017-2018 PROPOSED OPERATING BUDGET The Advisory Budget Committee, the MTA Executive Committee and the MTA Board of Directors reviewed the proposed operating budget for fiscal year 2017-2018. The Board of Directors voted as follows:

VOTED to recommend to the Delegates to the MTA Annual Meeting the adoption of the annual operating budget of $47,486,674 and an operating budget dues level of $474, based on 88,000 full-time-equivalent active members for the 2017-2018 fiscal year. Dues for secretaries, clerks and custodians are to be $285; dues for aides, food service personnel and other education support professionals are to be $143.

The following includes detailed analyses of the proposed Annual Operating Budget for Fiscal Year 2017-2018.

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April 13, 2017 TO: The Delegates to the MTA Annual Meeting FROM: The MTA Board of Directors

The MTA Executive Committee The MTA Advisory Budget Committee

SUBJECT: PROPOSED FY 2017-2018 OPERATING BUDGET Following this narrative are the proposed FY 2017-2018 operating and public relations/organizing budgets and an overview of the discussions of MTA’s Advisory Budget Committee, MTA’s Executive Committee and MTA’s Board of Directors. Financial Overview The following are the summarized highlights of the proposed budget: 17-18 Budget 16-17 Budget Increase % Increase Membership dues $474.00 $464.00 $10.00 2.16% Affiliation dues revenue $41,712,000 $40,080,320 $1,631,680 4.07% FTEs 88,000 86,380 1,620 1.88% Other revenue $5,804,994 $5,782,888 $22,106 3.82% Total revenue $47,516,994 $45,863,208 $1,653,786 3.61% Program expenses $9,471,846 $9,195,676 $276,170 3.00% Non-program expenses $38,014,828 $36,590,900 $1,423,928 3.89% Total expenses $47,486,674 $45,786,576 $1,700,098 3.71% The Board of Directors recommends to the delegates to the MTA Annual Meeting a level dues amount of $474 with a membership base of 88,000 for FY 2018, an increase of 1,620 from the membership base for 2017’s budget of 86,380. This leaves a budget surplus of $30,320.

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ABC’s Budget Planning Process During the summer of 2016, the MTA Executive Committee and Board of Directors reviewed the budget priorities from FY 16-17 and adopted the following FY 17-18 budget priorities.

Protect the future financial stability of the Massachusetts Teachers Association by adequately funding the following: Employee pension fund Contractual employee-related obligations Space and facility needs

Work toward funding reserves at a level recommended in a reserve study in order to: Adequately address the potential threats to MTA’s revenue stream Maintain current and future operating strength

Support the Strategic Action Initiative to expand leadership and membership development programs in the following areas: Collective Bargaining Grievance Processing Political Organizing Engaging Active and Retired Members

Develop, maintain and strengthen coalitions with external partners who support public education and labor rights. Organize our local leaders and members to increase our visibility as advocates for great public schools, colleges, and

universities. The ABC met in late January and early February 2017. The discussion included a review of the threats and challenges the organization faces, the organization’s financial reserve study and management’s budget proposal. Organizational Threats and Challenges

I. The Impact of the 2016 Election

The 2016 election produced a major loss in the Presidential election and a resulting existential challenge for MTA, coupled with a major victory on Q2 which created new political and organizational capital we can apply to our Massachusetts challenges. Moving forward, we must urgently deal with the threats we face while at the same time using the organizational and political capital from our landslide victory in Q2 to create the School Our Communities Deserve. Our budget is where we make the resource decisions that determine what we will be able to do in the year ahead. In the budget process, the ABC, Executive Committee, and Board of Directors make recommendations and the delegates determine what resources

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are available in 17-18 to build the foundation to avoid a devastating loss of membership in the 2018-19 membership year and create the Schools Our Communities Deserve. II. Loss of Agency Fee is a Certainty

At the beginning of last year’s MTA budget process, the U.S. Supreme Court had just heard the arguments in the case of Friedrichs v. the California Teachers Association. The plaintiffs in Friedrichs argued that the Supreme Court should reverse its 1977 decision in Abood v. Detroit where the Court had established the right of public sector unions to charge an agency fee to employees who refuse to join the union. Abood has been the law of the land for 40 years, although the right wing, through its funding of the Right to Work Committee (RTW), and other well-funded anti-union organizations, has since 1977 attacked the Abood decision and litigated various aspects of agency fee collection, including cases which sought to establish procedural requirements and to expand the kinds of expenditures which should be excluded from an agency fee in order to reduce the union’s resources. Here in Massachusetts the RTW launched a major assault against MTA in 1992. We defended and won that case at the Labor Relations Commission in a hearing that lasted 53 days. RTW appealed that decision and we won in the Massachusetts Supreme Judicial Court. RTW then appealed our case to the U.S. Supreme Court, but in 2001, the Supreme Court refused to hear the appeal. After 2001, MTA was pretty much left alone by RTW until June 2014 when RTW, represented by the same attorney who fought us in the litigation in the 90s, filed cases against 3 MTA locals - Hanover, Massachusetts Society of Professors, and Professional Staff Union. These cases are on appeal in the Massachusetts courts. The claims being made in our current Massachusetts cases are the same as the ones made in Friedrichs:

The exclusive representation provision of the Massachusetts public sector labor law is unconstitutional because it violates employees’ First Amendment right of free association. RTW argues that employees should be able to freely associate with the employer and negotiate the terms of their employment individually, instead of being represented by the union.

The agency fee law also violates the employees’ First Amendment right of free association because it requires them to pay fees to a union even though they decided not to join it.

And even though all agency fee payers are required to pay is their “fair share” of the costs associated with negotiating and enforcing the collective bargaining agreement, these forced payments violate their First Amendment rights because the process of establishing the terms of employment for public employees through collective bargaining in the public sector is a political process, so requiring nonmembers to pay collective bargaining costs forces them to pay for political work done by the union.

The Friedrichs argument was heard on January 11, 2016. On February 13, Supreme Court Justice Antonin Scalia died. On March 29, the Supreme Court issued a tied 4-4 decision leaving Abood in place. The deadlock gave public sector unions a victory but set no precedent, leaving the door open for further challenges to agency fee once a ninth justice is appointed. On March 16, President Obama nominated Judge Merrick Garland to fill the vacancy created by Justice Scalia’s death. Senate Republicans refused to hold a hearing on the nomination, but as the presidential campaign proceeded and a historic Hillary Clinton

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presidency seemed certain, our worries about an adverse agency fee decision retreated into the rear view mirror. The stunning Trump victory changed all that. After languishing in the Senate for 293 days, the Garland nomination expired on January 3, 2017, clearing the way for Trump to fill the ninth seat on the Supreme Court. On April 10, 2017, Neil Gorsuch, a conservative in the Scalia mold, was sworn in as the ninth justice on the Supreme Court. The annual Supreme Court session begins on the first Monday of October and ends in late June or early July. There is no agency fee case on the docket of the current term, which will end in June or July 2017. The next opportunity for the Court to strike down agency fee will come in a case now pending in the Seventh Circuit Court of Appeals, Janus v. AFSCME. It is likely that the Seventh Circuit will issue its decision this summer at the latest (the Seventh Circuit will uphold agency fee because it must follow the Supreme Court’s Abood decision until it is overruled) and that RTW (our opponents in our current Massachusetts agency fee litigation also represent the agency fee payers in Janus) will appeal to the Supreme Court. We expect that Janus will be on the docket of the Supreme Court session which starts October 1, 2017 and a decision holding that agency fees are unconstitutional in the public sector will be issued by the Supreme Court no later than June 2018. The Supreme Court decision will take effect immediately. Once the decision is issued, MTA cannot collect agency fee anymore, including agency fees for whatever remains of the 2017-18 school/academic year. The impact of the decision on 2017-18 members during 2017-18 will vary depending on MTA and local membership practices and application of the Massachusetts payroll deduction law. Here is the financial impact NEA forecasts in the aftermath of Janus:

NEA has 100,000 agency fee payers, so the loss in Janus will mean NEA’s agency fee revenue will disappear, a revenue loss to NEA of $6 million. For 2017-18, MTA’s budgeted agency fee revenue of $350,000. Once we lose Janus, we will have no more agency fee revenue.

More worrisome, NEA estimates that a loss in Janus would likely result in a loss of members as well, and estimates that the drop in NEA membership will be at least 5%, but could go as high as 20%. A 5% NEA membership loss would translate into a $19 million drop in NEA revenue; a 20% loss of membership would mean a revenue loss of $54 million. In response to these levels of loss in membership revenue, NEA would need to consider budget cuts of between $19 million and $54 million.

In addition to the impact such a drop in revenue would likely have on NEA’s own activities, it is important to remember that MTA budgets for NEA revenue in the form of uniserv grants ($2,056,588 budgeted for 2016-17, $2,074,644 proposed for 2017-18) and NEA legal reimbursement ($1,450,000 budgeted for 2016-17, $1,450,000 proposed for 2017-18). We also rely on NEA funding in other areas, including NEA field staff assigned to Massachusetts and grants received by TPL.

Based on a study done by Minnesota NEA of the impact in Wisconsin, Michigan and Arizona of the loss of agency fee and/or payroll deduction, MTA is looking at two scenarios: an optimistic scenario (“low agency fee impact”) of a 5% membership loss in all categories except ESP and a 15% membership loss among ESPs; and a pessimistic scenario (“high agency fee

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impact”) of 20% in all categories except ESP phased in over 3 years: 10%-15%-20%; ESP loss of 30% phased in over 3 years: 20%-25%-30%.

And there’s more. Once we lose in Janus, RTW lawyers could and likely would file class action law suits for a refund of past agency fees. The claim would be that MTA locals, MTA and NEA have violated the First Amendment rights of fee payers by collecting an agency fee from them. This would be a one-time liability, and the applicable statute of limitations would allow a 3 year refund. Looking at MTA’s actual agency fee revenue based on the past 3 years, there is the potential for a refund of $1.4 M1 plus attorney’s fees. Locals which have collected agency fees would also face a 3-year refund claim. This issue is currently being litigated by SEIU in the aftermath of a 2014 Supreme Court agency fee case which SEIU lost. So far the lower courts have refused to order a refund on grounds the union relied in good faith on Abood, but this issue will ultimately be decided by the Supreme Court as well.

Agency fee is not the only threat we face from unified Republican power at the federal level (a Trump administration and a Republican majority in Congress). Whether these threats materialize remains to be seen and will be discussed moving forward, but the threats ahead include the following:

Diversion of federal education funds to private and charter schools Punitive education policies applicable to public schools as a condition of receiving federal funds Curtailment or elimination of collective bargaining, as a condition for receiving federal education funds Application of the Landrum Griffin Act to MTA – subjecting us to election rules, audits and fines, as well as negative press

based on details of internal operations revealed in the reports required to be filed by unions covered by the law IRS audits of NEA and its affiliates Selective nonenforcement of federal laws and regulations Federal agency personnel hostile to unions and public education Appointment of federal judges hostile to our values.

A. Our Landslide Victory on Question 2

The election which ushered in the existential threats outlined above also rewarded MTA members for the smart and hard-fought campaign we waged in Question 2. We won Question 2 by 62% to 38% - a landslide under anyone’s definition of the term. Record numbers of MTA members participated in the campaign. MTA members and staff did the bulk of the most critical grassroots work – identifying, through conversation and persuasion, 182,000 No on 2 voters. We received No on 2 endorsements from 215 school 1 MTA’s agency fee revenues: 13-14 $500,908 14-15 $429,532 15-16 $441,161

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committees and a majority of Massachusetts legislators. Although Trump won a majority in 65 Massachusetts towns, Question 2 won in only 18 Massachusetts towns. The political establishment in Massachusetts said it couldn’t be done and that we were crazy to try. But we were determined, we worked very hard, we met the challenges our opponents presented and seized every opportunity. We won and in the process our members learned how much the public cares about public education and how much the public is influenced by our members’ views and positions on public education. This win has created organizational and political capital that we must not squander. We must build on the power of our members, what they experienced in the campaign and in our victory, and on the public’s aroused focus on public education funding. By building on what we achieved in Q2, we can make progress on the issues that matter to MTA members – local issues in our members’ schools and workplaces; testing, accountability, and pre-K through college funding at the state level. B. The Next Two years The Janus decision ending agency fee will be in place by the start of the 2018-19 school year, and all Massachusetts educators, for the first time, will be free to choose whether or not to join our union. They will be well aware of the new choice they have because our adversaries will work to highlight that choice. We need to be in direct contact with our members over the next 2 years and we must also assume that our opponents will be. Just before the holidays in 2015 and 2016, members of the Washington Education Association received a direct-mail invitation from the Freedom Foundation, operating under a front group called “Choice for Teachers,” to drop their union membership: “This Christmas, receive a refund of union dues.” This past December, another card with the same message was mailed to WEA members. With the Right to Work actively engaged in agency fee litigation in Massachusetts, and a recent increase in RTW staffing, we can assume that efforts to educate our members about the Janus case will be made by RTW or another allied and well-resourced right-wing anti-union organization. In December 2018 we will be evaluating the results of MTA’s first fall membership campaign without facing agency fee. Whether we see no loss of membership, a minimal loss of membership, a significant loss of membership or a disastrous loss of membership will depend on how our members view our union based on what we do over the next 2 years. In December 2018 we will also be looking back at the 2017-18 legislative sessions and the November 2018 election. Did the millionaire’s tax make it to the ballot and did we win on the ballot? Who will be governor in 2019? How did we do in our legislative agenda? Where we end up on these matters will depend on everyone (leaders, members, and staff) and all structures (local and state) committing to member engagement as our #1 priority over the next 2 years.

We will have our members’ commitment without agency fee if we understand their concerns and organize them to fight for the changes they want in education at the local and state level. The theme of this 2-year campaign will be “The Schools Our Communities Deserve.” In our campaign, locals will engage their members in contract campaigns and collective action on building and district issues. Members will join in state level work involving DESE, the MTA legislative agenda, the 2018 fair share ballot question – all under the umbrella of working to achieve the Schools Our Communities Deserve.

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In December 2018, the loss of agency fee will not translate into catastrophic membership losses if we use the next 2 years to engage with our members so that, when they have an unfettered choice in the 2018-19 membership year, they will choose to be members of our union. At 2017 Executive Committee, Board meetings and All Presidents meetings, we will be discussing our campaign to connect with new members and re-engage with current members. With the end of agency fee and the certainty of entirely voluntary union membership, we urgently need to make sure our members are connected to our locals and to MTA, and that the quality of that connection leads them to choose to join our union because they value and are engaged in the work we do together. Update on MTA Reserves Study

During the discussions that took place in last year’s budget process about how MTA would fund its share of the costs of the Question 2 campaign, there was discussion about whether MTA’s “reserves” should be used to fund part of the campaign. Kathy Conway did a presentation on MTA’s reserves, explaining that while MTA has a substantial investment account (currently $42 million), a determination of the “adequacy” of those reserves would need to consider risks to MTA revenue (e.g. loss of membership, privatization, demographic changes, political environment, adverse legislation, loss of relevance to members, competition from rival organizations etc.) and the need to provide for contractual commitments to employees, including pension liability, post-retirement health, sick leave and vacation accruals. In addition, reserves might also be used to provide funds for future needs, such as ballot questions or technology.

When MTA’s investment account was established in 2006, an informal goal existed among MTA leadership to build reserves equal to six months of operating expenses. While this goal is suitable for most MTA locals, it is too simplistic for an organization as complex as MTA. MTA is a healthy organization based on current revenue derived from dues, but the current political environment poses great threats to the level of our membership. Similarly, while our pension funding is sustainable based on our current membership levels, a significant drop in membership would compromise our ability to meet that obligation to our employees. We also must consider obligations including staff post-retirement health insurance and vacation and sick leave accruals, which, unlike pension, are not pre-funded. And we should consider future funding demands, such as the 2018 RUM ballot question.

In order to help us analyze the adequacy of our reserves from all these perspectives, we issued a request for proposals and identified Grant Thornton as the most promising consultant for our project. We sought advice from John Springer who heads NEA’s Center for Business Operations, about the project. John came to Quincy for our first meeting with Grant Thornton and agreed to fund half the costs of our project as long as MTA would agree to present the project to other NEA state affiliates at the Financial Forum meetings John runs to keep state leaders and financial staff current on financial issues and best practices. Our first presentation on January 7 in Chicago was very well received.

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The MTA Executive Committee and Board received a presentation on the project from Joe Mulligan of Grant Thornton at their meetings in November and December. After that, Joe Mulligan, Katrina Gomez and Kathy Conway conducted interviews with MTA leaders and staff, and gathered financial and other information needed for the study.

At their request, we have provided Grant Thornton with a set of assumptions for the loss of membership risk we will face when the Supreme Court rules against public sector agency fees. As explained above, NEA is assuming that it will lose between 5% and 20% of its membership. While we were in Chicago at the NEA Financial Forum, we learned that Minnesota NEA had done a study of what happened in Wisconsin, Michigan and Arizona when agency fee and/or payroll deduction was lost. That study suggested that we should incorporate an additional refinement, based on the experience of those states that there was a greater loss of ESP membership than in other membership categories. That makes sense to us. Based on that, our reserve study used two scenarios: an optimistic scenario (5% loss in all categories except ESP; ESP loss 15%) and a pessimistic scenario (20% in all categories except ESP phased in over 3 years: 10-15-20; ESP loss of 30% phased in over 3 years: 20-25-30). Joe Mulligan and Katrina Gomez presented the study’s results to the Executive Committee at their March 3-4th meeting and to the Board of Directors on March 25th. Proposed Budget This proposed budget does not include the potential membership loss as a result of the challenges addressed above. The FTE estimate in this 2017-18 budget is 88,000, which is approximately equal to the amount projected as of June 30, 2017. It is a conservative estimate for fiscal year 2017-18 and we expect that fiscal year 18-19 will be the first one potentially affected by the loss of agency fee.

We believe the dues amount proposed is reasonable, prudent and necessary to continue to fund core membership services, facilitate member engagement and maintain the financial health and stability of our association. The materials that follow include an overview of the budget recommendations to the Annual Meeting from the Board of Directors and an explanation of the major changes in the proposed budget. I want to take this opportunity to thank all of the members of the Advisory Budget Committee for devoting their time and effort in preparing the budget. The committee members are:

Barbara Madeloni, President and Member Ex-Officio Robert Travers, Executive Committee, Cambridge

Michael Zilles, Executive Committee, Newton Donna Johnson, Board Member, ESP At-Large

Diana Marcus, Board Member, Burlington Christine Boseman, Member At-Large, Classified Staff Union

Thomas Goodkind, Member At-Large, Professional Staff Union

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Mary Rapien, Member At-Large, MCCC Lisa Rosenberg, Member At-Large, Cambridge

Ann Clarke, Executive Director-Treasurer Kathleen Conway, Director of Finance and Accounting, Staff Consultant

Nancy Shukan, Financial Reporting Accountant In conclusion, for all of the aforementioned reasons, we hope that you will vote to support the MTA Board of Director’s proposed operational budget for 2017-2018. Thank you. Erik Champy, MTA Vice President Advisory Budget Committee Chair

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Additional Information follows in the order shown below:

1. Major Budget Areas

The major expenditure categories in the budget include:

A. Staff Costs B. Contracted Services C. MTA Office Costs D. Equipment and Other Resources E. Depreciation, Contingency, Unrelated Business Income Tax F. Proposed Costs to Support MTA Work at Local and State Level

1. Affiliate Services and Higher Ed 2. Training and Professional Learning 3. Grassroots Campaigns 4. Government Relations 5. Communications 6. Legal 7. Center for Educational Policy and Practice 8. Governance 9. Human Resources

2. Overview: Revenue, Expenses and Dues

3. Variances in Revenue Line Items

This section explains revenue lines where there is a recommended 17-18 increase or decrease as compared to last year’s budget.

4. Variances in Operating Budget Line Items

This section explains expense lines where there is a recommended 17-18 increase or decrease as compared to last year’s budget.

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Major Expenditure Categories

This recommended budget does not propose cuts in anticipation of membership losses which might occur in 2018-19. Rather it is recommended that we preserve staff and apply resources to strengthening member engagement in our locals over the next two years. If we are not successful over the next 2 years and incur a significant drop in membership in the fall of 2018, we will need to quickly adjust the 2018-19 budget and contemplate reducing the budget proposed in 2019-20. A. Staff costs MTA has a staff of 254 employees, comprised of 144 full-time employees and 110 part-time employees. Staff costs consist of

Salaries, wages and overtime Fringe benefits – pension, health and dental insurance, post-retirement health insurance, life insurance,

disability insurance, workers compensation Employment taxes paid by MTA – FICA and Medicare Training and staff meeting costs Reimbursed business expenses Recruitment costs

1. Salaries, wages and overtime

Salaries and wages for full-time employees (Expense lines R1 and 2)

Budget year 2017-18 will be the second year of our MTASO, MATA and FSO staff contracts. Negotiated salary and wage increases for 2017-18 account for the increases: 2.5% plus $300 for MTASO, 2.5% plus a $300 increase in their no pensionable stipend for MATA, and 2.5% for FSO. MTA policy provides that the Executive Director-Treasurer determines pay increases for non-unit full-time staff and reports those increases to the Executive Committee at its July meeting. Funding for those increases is included in contingency, line 121. In addition, the cost of a new member organizer was added to the budget in line R1.

Salaries for part-time employees (line R3)

MTA’s part-time employees are Retirement Consultants (Legal), Senate District Coordinators (Grassroots), Regional Reps (Affiliate Services) and PD Associates (TPL). Excluding Senate District Coordinators, these part-time employees are compensated under a policy of the Board of Directors - Policy 175.75 available in the Policy book which is posted on MTA's website. A student intern was added in Grassroots for 2017-18.

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Overtime (line 4)

Most of the overtime we have is the result of the nature of the work of particular divisions - overtime costs are necessary due to election cycle work in the print shop, Grassroots and Governmental; necessary for meetings of the Board and Executive Committee, as well as the Annual Meeting and at MTA conferences. The overtime budget was increased to reflect 15-16 actuals. OT costs in divisions that went over budget in 15-16 were due to the move from Boston to Quincy (ITS, P&M, Governance), staffing issues (F&A, Governmental) and meetings after the regular work day (Pittsfield, Governance, TPL).

2. Fringe benefits  

Pension (Line 6) Our pension contribution (line 6) is the contribution recommended by our actuaries. We evaluated the funding of the pension plan in preparation for bargaining in 2013 and again in 2015 when the budgeted contribution was reduced from $7.3M to $6.6M. The pension plan is sustainable from a budget perspective as long as our membership does not decline.

Health and dental insurance (Line 7) We have savings in employee health and dental insurance (line 7) attributable to negotiated changes in plan deductibles.

Postretirement health insurance (line 8) Post-retirement health insurance is a negotiated benefit but unlike employee pension benefits is not pre-funded. In the last round of negotiations MTA and the staff unions agreed to study this issue. All 3 staff contracts expire on June 30, 2019 and post-retirement health benefits should be an item of negotiation in the next round of staff bargaining.

Life insurance (line 9) is a negotiated benefit. Level funded. Short and long term disability insurance (line 10) is a negotiated benefit. Short term was negotiated in the last round of

bargaining to address sick leave bank issues.

3. Taxes and workers comp

Tax increases (lines 5 and 11) are due to increase in salary and wages. Workers comp insurance (Line 12) is required by law.

4. Employee training and staff meetings (lines 13, 15, 39, 40, 99, 100)

Line 13 funds training sought by individual employees which, if approved, MTA is obligated to provide under staff contracts,

training planned by HR for all employees, and training approved for managers and non-unit employees. The need for training

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has grown in recent years with the dramatic influx of new employees in all employee groups. In addition, the work we are doing in response to the 2015 employee survey surfaced employee interested in enhancing their skills.

Line 15 funds training for our Senate District Coordinators and is level funded. Lines 39 and 40 fund staff meetings and training at those meetings for full time field staff and part-time Regional Reps. Both

are reduced to actual. Lines 99 and 100 fund management meetings, labor-management meetings and All Staff meetings. Decreases are

recommended.

3. Employee business expenses (lines 26-29)

MTA staff is reimbursed for approved business expenses, including mileage, parking, other travel and miscellaneous expenses. The line covering mileage (line 26) is reduced by $33,500. Mileage savings are the result of negotiated changes in employee mileage reimbursement which took effect in the 2014-15 contract year. This year’s proposed budget for employee mileage is $151,900 less than the amount budgeted before the negotiated change. Other reimbursed expenses are reduced to reflect actuals (line 27). The business expenses of the President and Vice President are funded through lines 28 and 29; including housing where provided by MTA policy for any officer whose home is more than 50 miles from the main office.

5. Recruitment (lines 14 and 102) and employee acknowledgement (line 101)

The concept of the MTA field rep intern program (line 14) was to provide a training program for MTA members interested in MTA field staff work. The program began in August 2014. The Director of Affiliate Services ran the program and a small number of members participated in 2014-15. Response to the program was disappointing in 2015-16 and with the vacancy in the Director position since March 2016, there is no program this year. We are proposing elimination of this program at this time, given what will be required to meet the challenges of the next 2 years.

Line 102 funds recruitment efforts by our Division of Human Resources. An increase in that line is proposed in light of recent needs and actual expenses.

Line 101 funds modest expenses for retirement events and acknowledgement of personal milestones in employees’ lives. Some new acknowledgements were very well received.

B. Contracted Services (lines 16-21) MTA engages the services of experts in areas of specialization including pension, technology, diversity, audit and financial advice, investment of MTA’s cash reserves, payroll and management labor counsel. Many of these lines are reduced with the largest reduction on line 21 which funds the fees of the management attorney who advises MTA on employment issues. Line 21 is reduced to reflect actual expenditures over recent years.

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C. MTA office costs (lines 22-25) The expenses we incur to provide 7 MTA offices (Quincy, Boston, Lynnfield, Raynham, Auburn, Holyoke and Pittsfield) include telephone, rent, office cleaning supplies and utilities. Telephone is level funded. Increases reflect actuals. D. Equipment and other resources for our work These lines cover a variety of items necessary for the work we do including

o office supplies (line 103) o equipment leases, maintenance agreements and repairs (lines 104, 105 and 107) o internet, software licenses and upgrades (lines 106, 108) o offsite storage for materials and records (lines 110, 119) o postage and delivery (line 114) o paper (line 115) o dues (line 116) o subscriptions (line 117) o furniture (line 118) o Insurance (line 113)

All of these budget items are reduced or level funded, with the exception of an increase in equipment repair for printing and mailing. E. Depreciation, Contingency, Reserve Strengthening Fund, Unrelated Business Income Tax (lines 120-123) Depreciation of fixed assets (line 120) is required by accounting rules to account for the decreasing value of fixed assets. Contingency (line 121) is the budget item that provides funds for unforeseen events and employee raises not yet negotiated or determined. The only staff raises in 2017-18 not in place at this point are raises for non-unit employees which will be presented to the Executive Committee in July 2017. Additionally, the Board of Directors reduced proposed expenditures in 20 budget lines and moved the difference to contingency. The Reserve Strengthening Fund (line 122) is a new line item established by the Board of Directors to fund MTA reserves through the operating budget. MTA is required to pay taxes on unrelated business income (line 123) – this includes income MTA receives when our printing and mailing department provides print services to entities other than MTA which IRS regards as unrelated to MTA’s organizational work.

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F. Program Costs for Support of MTA Work at Local and State Level

1. Affiliate Services and Higher Ed Support for Locals

MTA provides support for the work of MTA locals by funding o Local office support (line 37) o Higher Education Research, Organizing and Policy (line 31) o Higher Ed membership data reimbursement (line 32) o Higher Ed negotiations support (line 41) o Collective bargaining crisis funds (line 34) o Large urban locals meetings (line 33) o Higher Education Leadership Council meetings (line 42) o Membership materials (line R38) o Consultant services for health insurance issues (line 35) o Consultant services for air quality and other /workplace health and safety issues (line 36)

Many of these line items are level funded and some are decreased except local office support which is increased to reflect actuals. See policy 140.50 for detail on MTA’s Local Office Support Program which reimburses locals for office expenses, officer and committee member compensation, and registration fees at MTA approved conferences and MTA Annual Meeting hotel room costs under a formula specified in the policy. We are proposing the establishment of a Local Member Engagement Campaign and Project Fund as part of line 30. The purpose of the fund will be to provide financial support for local associations that need resources to support a campaign or project that engages members, builds local power, strengthens member commitment to the local, state or national union or increases current membership levels. Through this campaign it is our objective to create an environment of solidarity in every building that illustrates that the union is at the forefront of every professional issue, social justice issue, issues of equity, and is the leading partners with the community on public education. In creating this fund, it is not the intent to prescribe a plan for locals to follow, but rather to encourage new and creative approaches while also supporting tried and true traditional bare knuckle organizing and mobilizing. We do not want locals to be deterred from the hard work ahead by a lack of funding. While we have been providing training for locals and leaders on increasing capacity, we have not reached the levels of member participation and engagement that we hoped for. We will continue to design and offer training that will include organizing, mobilizing and movement building. We will need to do as much as we can to support locals in the work of member engagement over the next two years. We will be working with locals and encouraging them to talk to every member and to learn about each member’s values and needs in the workplace. With that increased understanding of what the members want, locals will be able to develop campaigns, hold events and support activities that engage and involve more members. When members become engaged in local or state actions that result in desired outcomes, stronger union ties will follow. Some of these actions will require little or no economic

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support, but others will require printed materials, event space, meals or refreshments, and we need to provide support in this important work. We will develop a protocol and standards for local leaders to request funding.

2. Training and Professional Learning (TPL)

The staff of our TPL division is the director, 2 professional employees and 5 administrative employees. TPL organizes the MTA conferences at which member training is a major focus. Topics at these conferences include professional development, leadership skills and recruitment, organizational skills and development. These conferences include the Summer Leadership Conference (line R46), the Just for New Teachers Conference and workshops and the SEAM conference (line R48), the EMAC Conference (line R49), the Higher Ed Conference (line R50), the ESP Conference (line R52), and the Retired Conference and gatherings (line R53) and Collective Bargaining Summits (funded under line 44). This year’s budget proposes a new conference for vocational educators (line 55).

In addition to conferences, TPL also works with members and staff to develop and coordinate training in other settings, both training in the fundamental capacities needed for strong locals, including leadership development for local officers, leadership identification and recruitment, grassroots organizing, activist training, community relations, coalition building, building rep skills, and bargaining (line 45), professional development workshops (line R47), and ESP regional training in leadership development and professional development (line R51).

TPL is essential to member engagement. In 2015-16 even with Summer Leadership attendance greatly reduced (226 members), 3,550 MTA members attended TPL training and conferences.

3. Grassroots Campaigns

MTA’s Grassroots Campaigns division was started in 2010 to provide programs for member activism in the 2010 election. The Legislative and Political Action Team (LPAT) program was then developed and MTA funded the employment of 40 Senate District Coordinators (SDCs), MTA members employed on a part-time basis to organize LPATs, as well as stipends to help locals recruit a Political Action Leader (PAL) to engage members of the local in political action.

Grassroots staff is the Grassroots Campaigns Manager, Deputy Manager, the ESP organizer, the retired and student membership organizer, 1 administrative staff person, and 40 part-time SDCs. A new member organizer is being added in this budget. These employees work to organize the members for political, legislative and electoral activities, implementing a core goal of MTA’s

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Strategic Action Plan that members be empowered through political activism to claim their rightful role as the voice of public education.

Funding is proposed for Grassroots works as follows: Organizing retired members (line 56) – Currently MTA has 10,588 members. Level funded. PAL stipends (line 57). Level funded. LPAT meetings (line 58) – this line item supports modest expenses for hospitality and materials for LPAT meetings. Reduced

to actuals. State Conventions (line 61) – level-funded, provides for expenses of MTA presence at Democratic State Convention, including

MTA legislator breakfast, T-shirts, materials and staff expenses. Student Membership Program (line 64) - MTA has a full-time employee working to organize student members and retirees.

The increase in this line item will support recruiting and organizing more student members and chapters.

Three other items require explanation – lines 59, 60 and 63.

Member-to Member (M2M) state election activities (line 59) and Targeted Legislative Races (line 60). MTA ran its first M2M campaign in 2012. The operating budget provided $30,000 but the cost of the M2M campaign in the 2012 election was $119,000. In the budget process for the budget covering the next state election in 2014, the M2M campaign was level-funded with the understanding that a request for the further funding from the Public Relations and Organizing fund would be supported. In June 2014, PRO granted that request, resulting in expenditures in the 2014 election for M2M and targeted elections in the amount of $389,250. In this non-election budget year, the need for M2M and targeted election funding is reduced since one of the areas this line funds, election activity, is limited to special elections.

MTA member town halls (line 63). Eliminated by vote of the Board of Directors.

4. Government Relations

Election Expenditures o MTA budgets money for federal and state elections on a 2-year cycle in lines 65 and 66, and carries over any unspent

funds. Level funding is proposed. o MTA’s contribution to VOTE (line 67) – campaign finance regulations allow MTA to contribute up to $14,999 to

VOTE in one year , but limit the contribution to $500 in the following year. 2016-17 was a $500 contribution year, so 2017-18 is a $14,999 contribution year.

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o Mass Alliance (line 70) – MTA supports Mass Alliance, a group funded by unions and progressive groups to promote the election of progressive candidates. Level-funding is proposed.

Legislative Agenda Expenditures o Line 69 funds subscriptions to a tracking system for legislation, lobbyist registration and other materials needed for our

legislative work. Level-funded. o Line 71 funds polling on legislative issues, communications with MTA members on legislative issues, and the costs of

the VAN (Voter Activation Network). Massachusetts Budget and Policy Center (line 68). MTA has been a long-time supporter of the Massachusetts Budget and

Policy Center which does high quality research work in education, health care, jobs, taxes, minimum wage and children. See www.massbudget.org to see the excellent reports they publish. The Center is a valuable asset for progressive causes in Massachusetts and is well worth our support.

5. Communications

MTA website (line 77) – Funding to maintain and improve MTA websites and online services and provide support for local websites.

Media/policy priorities (line 72) – this line provides funding for internal and external media and materials and some polling. The PRO fund provides additional resources for the kinds of activities and initiatives funded by this line.

MTA Today (lines 74-R76 and 78) –altogether, we are proposing a slight reduction in the line items relating to MTA Today.

6. Legal

In addition to staff costs, the operation of the Legal Division budgets the following items so that MTA members and locals receive high quality legal representation and can be assigned an attorney as soon as needed:

Filing fees (line R79) – this line provides the money to pay for filing fees, transcripts, experts and other items needed to provide high quality legal services to MTA members and locals. It also pays for arbitration costs in K-12 tenure dismissal cases. Since legal assumed the litigation of contract arbitration cases, an increase in arbitration cases requires an increase in this line item.

Outside attorney fees (line R80) – MTA has always used outside attorneys to provide legal advice and representation to MTA locals and members. Those fees are budgeted in this line and are provided by a group of law firms experienced in doing the kind of legal work sent to them.

Workers Compensation (line R81) – this line funds a retainer agreement with an outside law firm which handles all of the workers compensation cases we litigate for MTA members.

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A major feature of our legal services funding is the revenue we receive from NEA under the Unified Legal Services Program (ULSP) – this revenue is budgeted in revenue line 5. NEA reimburses for legal work whether it is done by MTA staff attorneys or by outside attorneys. NEA only reimburses MTA for litigation, and not for legal advice which does not involve litigation. MTA staff attorneys provide legal advice to other MTA divisions (e.g. advising CEPP on regulations, advising GR on proposed legislation, advising our field reps) and provides advice thorough phone duty and training at conferences and to locals on legal topics. None of that work, which takes a considerable amount of staff time, is eligible for reimbursement by NEA. The amount of reimbursement varies from year to year, since it is based on bills submitted to NEA. We are proposing an increase of $131,000, anticipating that MTA will receive ULSP funds in the amount of $1,450,000 in 2017-18. We also receive a small amount of reimbursement under the NEA employment liability policy for attorney’s fees in criminal cases where members are exonerated and the insurance policy reimburses for defense costs. (line 6).

7. Center for Educational Policy and Practice (CEPP)

To support the work of CEPP, we budget for the following, all of which are reduced:

Staff expenses related to staff participation in education policy groups, DESE committees, and coalitions as well as public records requests and activities to support schools and districts facing state accountability sanctions (line 82).

Reports and materials produced to assist locals and members with education policy issues (line 83). Costs for maintaining the MTA contract data base and the bargaining reporting system (line 84).

8. Governance

We budget for the Annual Meeting, NEA Representative Assembly (NEA RA), Board and Executive Committee and mail ballot elections under the Governance division.

Annual Meeting (line R85 for expenses, line 10 for revenue). Revenue comes from booths at the Annual Meeting; the kinds of expenses we incur relate to holding the event and are many. Increase reflects actuals and an increase in retiree stipends.

The budget for the NEA RA includes stipends for delegates (line 93) and expenses we incur (line R94). We budget money to support the organizational activities of the Board (line 87) and Executive Committee (line 89). Board

budget is level-funded while the Executive Committee is reduced as meetings will be held in the headquarters office in Quincy.

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Expenses for conducting elections for candidates not elected at the Annual Meeting, including NEA directors, statewide delegates to the Annual Meeting, vacancies between Annual Meetings (line 95). The cost of introducing on-line voting for MTA’s all-member elections accounts for the increase in this line item.

Other Governance expenditures are: MTA’s annual Human and Civil Rights Award dinner, held in conjunction with the June Board of Directors meeting (line

R86). Level funded. Funding so that the MTA president can expend money for MTA participation in the events of other organizations (line 91)

Level funded and send MTA members to national conferences (line 92, increase). MTA committees (line 96). Level funded. Donations to outside organizations and miscellaneous meetings (line 97).

Line 98 funds the participation of MTA locals in the AFL-CIO. In 2012-13 MTA began a three year program to explore the benefits of affiliation with the AFL-CIO. The AFL allowed 10 MTA locals to affiliate at 1/3 dues in the first year, increasing to 2/3 in the second year and full dues in the third year. MTA paid these dues, funding $60,000 in each of the first 3 years out of the operating budget and the remainder out of off-budget funds which had been set aside for another purpose but had money left over. In the 2015-16 budget this item was funded in the operating budget at the full anticipated cost ($190,000) and actuals were $199,356. Last year MTA budgeted $213,000. Level-funded for 2017-18.

Part of the benefit of this funding level is that the number of MTA members being affiliated entitles MTA to 2 seats on the state council of the Massachusetts AFL-CIO. In order to have the current officers take those seats, it is necessary to have their home locals be affiliated. The budget proposal is to fund this line so that the same number of MTA locals can continue to be affiliated and MTA’s president and vice president can participate on the state council. This opportunity to strengthen MTA’s relationship with other unions at the local and state level, and to have 2 seats on the state council, with the opportunity to influence the direction of organized labor in Massachusetts, is extremely valuable.

Lines 87 and 89 fund Board and Executive Committee meetings. We have undertaken a study comparing the costs of holding regular Board and EC meetings in Quincy in 2017-18 rather than elsewhere. The Executive Committee considered that analysis at its January 20 meeting and recommended holding its meetings in the Quincy office. The Board also considered that same analysis and recommended that they continue to hold their meetings off site.

9. Human Resources The HR division administers funding for certain employee meetings (lines 99 and 100), small expenditures for employee acknowledgements (line 101) and recruitment (line 102). Recruitment is increased to provide resources for vacancies we anticipate.

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Overview: Revenue, Expenses and Dues

1. Proposed FY 2018 operating budget based on a FTE (full-time equivalent) membership of 88,000. FY 2017’s operating budget

was based on 86,380. 2. The proposed operating dues level is $474.* This is a $10 increase over last year. The proposed Public Relations/Organizing

Campaign budget is $20. This is a $10 decrease. 3. Revenue in FY 2018

Proposed dues revenue is increasing due to the $10 dues increase and the estimated increase in full time equivalents. Total revenue increased $1,631,680 or 4.07%.

4. Expenses in FY 2018

Proposed total expenses increased $1,700,098 or 3.71%, reflecting all contractual obligations and proposed operational cost increases.

* Bylaw Article IV Finance, Section 1, Budget, C., states that this amount is rounded up to the nearest dollar, thereby making the actual dues $474.00. This provides a budget surplus of $30,320.

Narrative Overview of Variances in Revenue Line Items

Membership Dues – This proposal reflects a dues level increase of $10 from last year. (The PRO assessment is a proposed reduction of $10 from last year). Full-Time Equivalents – We increased the FTE membership number by 1,620 members to 88,000 from last year’s budget of 86,380. MTA Research projected potential FTE amounts based on current FTE levels and future economic expectations. This recommended budget uses the estimated number of FTEs as of June 30, 2017. Line 1 – Affiliation Dues – Dues increase of $10 for 88,000 FTEs. Line 3 – NEA UniServ Funding – Full Time – Revenue rebate from NEA for full-time UniServ consultants. The rebate currently is $39,148 per consultant, and MTA has 47 consultants.

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Line 4 – NEA UniServ Funding – Part Time – Funds from NEA rebated to states to support part-time regional representatives in the UniServ program. The rebate equals $3,915 per regional representative, and we will have 37 regional representatives and 23 Senate District Coordinators, for a grand total of 60. Line 7 – Conference/Workshop Revenue – Decrease to more closely reflect anticipated revenues for these conferences/workshops. Line 8 – Summer Conference Revenue – Decreased to reflect actuals. Line 9 – Workers Compensation Reimbursement – Increased to reflect actuals. Line 10 – Annual Meeting Revenue – Increased to reflect income from candidate booths in this election year. Line 16 – Interest Income and Dividend Income – Increase due to expected earnings from invested assets. Line 17 – MTA Benefits/Miscellaneous Income – Slight increase in the royalty fees paid to MTA by MTAB. Line 18 – Hanover P&C Endorsement and Royalty Income - Royalty income from Hanover expected to increase slightly to reflect higher insurance rates.

Narrative Overview of Variances in Operating Budget Line Items

Salaries and Fringe Benefits

Line R1 – Salaries – Increase related to FSO and MATA contractual increase and new position: member organizer. Non-unit increases are included in the contingency line. Line 2 – Wages – Increase related to MTASO salary contractual increases. Line R3 – Part-Time Staff – Grassroots student intern added. Line 4 – Overtime – Increase reflects the needs of overtime in the organization for member and governance events, reflecting actuals and wage increases. Line 5 – FICA – Increased as salaries and wages increased. This is the employer’s FICA tax expense for the year. Line 6 – Pension – Slight increase due to MTA leadership pension reimbursement, per MTA policy.

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Line 7 – Health and Dental Insurance – Decrease relates to savings in rates related to a deductible plan adopted as a result of contract negotiations. Line 9 – Life Insurance – Reflects actuals and estimate related to fy 17-18 salaries. Line 10 – Short Term and Long-Term Disability – Reflects additional costs due to staff salary changes and addition of a short term policy as a result of negotiations. Line 11 – State/Federal Unemployment Tax/Universal Health – Required by statute. Amount includes all MTA part time staff. Line 13 – Training & Tuition Reimbursement – Staff – Reduction reflects actuals but includes staff-wide skill set training. Line 14 – Field Rep Intern Program – Program eliminated.

Contracted Administrative Services and Professional Fees Line 17 – Equal Opportunity Officer – Reduced, balance moved to contingency account. Line 18 – Audit Fees – Reduced, balance moved to contingency account. Line 20 – Payroll & HR Systems Fees – Reduced, balance moved to contingency account. Line 21 – Corporate Counsel – Expecting a slightly decreased need for corporate counsel work.

Facilities and Telephone Line 22 – Telephone – Increased to reflect actual costs. Line 23 – Rent – Increase reflects rental for MTA headquarters and all other regional offices. Line 25 – Utilities and Operating Expenses – Leaseholds – Estimate of tenant’s share of operating expenses and utilities at rented locations, per the lease agreements.

Business Expenses Line 26 – Travel- Mileage – Decrease to reflect contractually reduced mileage reimbursement plan and rates for staff. Line 27 – Travel – Miscellaneous Expenses & Parking – Reflects reduced parking costs from the previous budget.

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Affiliate Services Line 30 – State and Local Organizing – Increase includes proposed Local Member Engagement Fund to work with locals in avoiding loss of membership as a result of the anticipated agency fee decision in 2017-18. Line 31 – Higher Ed Research, Organizing and Policy – Reduced, balance moved to contingency account. Line 36 - Indoor Air Quality/Workplace Health/Safety Consultant – Reduced, balance moved to contingency account. Line 37 – Local Office Support – Increased to reflect 2016 actual costs and usage. Line 39 – Staff Meetings/Training – Reduced, balance moved to contingency account. Line 40 – Part Time Rep Meetings/Training – Reduced, balance moved to contingency account.

Training and Professional Learning

Line 44 – Leadership & Organizational Development – Reduced, balance moved to contingency account. Line 45 – Local Presidents Meetings – Reduced, balance moved to contingency account. Line R46 – Summer Conference - Reflects cost savings anticipated with using the UMass Amherst location. Line R47 – Workshops – Increased in programs as we offer PDP-eligible courses for members. Line R50 – Higher Ed Conference – Increased to reflect actual costs. Line R51 – ESP Leadership Development – Increased to reinstitute the ESP Leaders for Tomorrow program. Line R53 – Retired Conferences and Gatherings – Includes the cost of moving the Retired Members Gathering to a new location. Line 54 – General Conference Supplies – To account for general conference supplies. Line 55 – Occ Vocational Conference – New proposed conference.

Grassroots Campaigns

Line 58 – LPAT Meetings – Reduced, balance moved to contingency account.

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Line 59 – Member to Member Activities-Elections – Reflects reduction as this is not an election year.. Line 60 - Targeted Legislative Races – Reflects reduction as this is not an election year. Line 63 – Telephone Town Halls – Eliminated by vote of the MTA Board of Directors. Line 64 – Student Membership Program – Increased membership and successful organizing increased chapters and costs associated with membership.

Government Relations Line 67 –VOTE – Increase funds reflect higher contribution year of MTA’s two year VOTE contribution cycle. Line 71 – State Budget/Issues Activities/Polling – Reduced, balance moved to contingency account.

Communications Line 72 – Media/Policy Priorities – Reduced, balance moved to contingency account. Line 73 – Local/Community PR Materials – Reduced to reflect actual spending. Line R75 - MTA Today – Printing – Reduced based on actuals and future cost projections. Line R76 - MTA Today – Postage - Reduced based on actuals and future cost projections. Line 77 – Home Page/Internet Costs – Reduced, balance moved to contingency account. Line 78 – MTA Today Layout & Copy Editing – Reduced to reflect actuals and future use projections.

Legal Services Line R80– Outside Attorney Fees – Legal – Increase due to outside attorney rate increases and future expected costs. CEPP Line 82 – Monitoring/Influencing Education – Reduced to reflect actuals plus anticipated future needs. Further reduced and balance moved to contingency account.

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Line 83 – K-12 Policy and Practice Materials Production – Reduced to reflect actuals plus anticipated future needs. Further reduced and balance moved to contingency account. Line 84 – Contract Data Research System – Reduced to reflect actual needs for this system.

Governance & Administration

Line R85 – Annual Meeting – Includes increase in retiree stipends from $300 to $450 per attendee and anticipated cost increases. Line 87 – Board Meetings – Increased to reflect actual costs expected for Board Meetings. Line 89 – Executive Committee Meetings – Reduction reflects a plan to hold these meetings in the Headquarters office. Line 92 – National Conferences – Increased interest in attending national conferences. Line 93 – NEA Delegate Stipends – Reduced, balance moved to contingency account. Line 95 – MTA & NEA Elections – The addition of a vendor to conduct online voting in lieu of traditional mailed ballots. Line 97 – Policy, Documents, Projects, Coalitions and Donations – Reduced, balance moved to contingency account. Human Resources Line 99 – Internal Employee/Management Meetings – Repurposed funds to employee relations line below. Line 100 – All Staff Meetings – Reflects combining a staff meeting with the holiday party. Line 101 – Employee Engagement and Recognition – Increased to broaden the scope to include employee recognition program. Line 102 – Recruitment – Increase due to increase in open positions and broader diversity recruitment strategy.

Administrative Expenses

Line 104 – Equipment Maintenance/Leasing – Anticipated savings reflects actual costs. Line 105 – Computer Leasing – Reduced, balance moved to contingency account.

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Line 107 – Equipment Repairs – Printing and Mailing – Increased to reflect actual costs. Line 110 – Offsite Storage – Reduced to reflect expected savings as a result of cleaning out storage facility. Line 113 – Corporate Insurance – Reduced due to replacement of attorney coverage with a more reasonably priced NEA product. Line 116 – Dues – Decrease related to actual expenses. Line 117 – Subscriptions – Decrease related to actual expenses. Line 120 – Depreciation – Decrease reflects actual asset inventory. Line 121 – Contingency – Includes raises for non-unit personnel vs. prior year when both unit and non-unit were included. Also includes budget funds moved from 20 line items by vote of the MTA Board of Directors. Line 122 – Reserve Strengthening Fund – New budget line voted by Board of Directors to increase MTA reserves. Line 123 – Unrelated Business Income Tax – Reflects our federal and state tax liability for income earned on work done outside of MTA’s normal activities (e.g., printing income). Increase reflects anticipated tax liability.

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April 13, 2017

TO: The Delegates to the MTA Annual Meeting FROM: The Board of Directors

The MTA Executive Committee The MTA Advisory Budget Committee

SUBJECT: 2017-2018 PROPOSED PUBLIC RELATIONS/ORGANIZING CAMPAIGN BUDGET The MTA Advisory Budget Committee, the MTA Executive Committee and the MTA Board of Directors reviewed the proposed Public Relations/Organizing Campaign budget for fiscal year 2017-2018. The Board of Directors voted as follows:

VOTED to recommend to the delegates to the MTA Annual Meeting the adoption of the Public Relations/Organizing Campaign budget of $1,760,000 and a Public Relations/Organizing Campaign dues level of $20, based on 88,000 full-time-equivalent active members for the 2017-2018 fiscal year. Dues for secretaries, clerks and custodians are to be $12; dues for aides, food service personnel and other education support professionals are to be $6.

Information about the Public Relations/Organizing Campaign follows.

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April 13, 2017

TO: The Delegates to the MTA Annual Meeting

FROM: The MTA Board of Directors The MTA Executive Committee The MTA Advisory Budget Committee

SUBJECT: Proposed Public Relations/Organizing Campaign Budget The Advisory Budget Committee, the MTA Executive Committee and the MTA Board of Directors reviewed the proposed assessment for the Public Relations/Organizing Campaign. The Board of Directors voted to recommend to the delegates to the MTA Annual Meeting an assessment for the Public Relations/Organizing Campaign of $20 per full-time-equivalent member for the year. This is $10 less than the current year. The FY 2017 report from the committee follows.

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MTA Public Relations/Organizing Campaign Committee Report April 2017

The Public Relations/Organizing Campaign Committee remains a significant force in organizing, political activity, and

building partnerships that contribute to the MTA’s power and influence. During fiscal 2016-2017, most of the funding overseen by the committee has been dedicated to the successful campaign to defeat Question 2, the ballot initiative that sought to allow a radical expansion of Commonwealth charter schools throughout the state. The allocation of those funds was based on the following motion, which was approved unanimously on January 21, 2016:

Motion: If the Board of Directors approves MTA participation in a campaign against the ballot question to lift the charter

school cap, and as long as the campaign continues, the Public Relations/Organizing Campaign Committee will: (1) Use all unencumbered funds, a current amount of $2,798,420 as of January 21, 2016, to begin funding the MTA’s contribution

to the campaign, less a hold-back of $300,000 for spending through 2016-2017 only for the needs of any other MTA campaigns and projects — and not for proposals from external applicants.

(2) Through the November 2016 election, use all funds budgeted by the Annual Meeting for the Public Relations/Organizing Campaign in 2016-2017 to fund the campaign against the ballot question to lift the charter school cap. Intent: Contingent on Board approval of the campaign, the committee is committed to spending all currently unencumbered

funds, less $300,000, plus all money budgeted for the Public Relations/Organizing Campaign for 2016-2017, to finance the MTA’s contribution to the charter campaign. Through the November 2016 election, PRO grants from the $300,000 would be limited to MTA campaigns and projects and would exclude external applicants. Eligible MTA campaigns and projects include Raise Up Massachusetts, Working Massachusetts, efforts against high-stakes testing, and continuation of the current local community organizing project with Jobs With Justice. The committee would exercise its usual discretion in deciding what MTA campaigns and projects to fund and the amount of that funding.

As MTA members are aware, the Board subsequently decided to approve participation in the No on Question 2 campaign.

Public Relations/Organizing Campaign funds totaling more than $4.4 million were dedicated to the effort, accounting for a significant share of the budget that helped us achieve a landslide victory on November 8.

Additional funding during the year — much of it from funds that previously had been set aside — has helped the MTA and coalitions in which we participate continue key strategic activities. We remain an important participant in Raise Up Massachusetts, which is advocating for a $15-per-hour minimum wage and paid family and medical leave while continuing to advance the Fair Share Amendment. The committee is funding another year of the MTA Campaign School to encourage members to run for political office. Funding also remains available for grants intended to help locals organize and take on projects that enhance the image of educators and public education.

In addition, the committee has supported campus organizing through the Public Higher Education Network of Massachusetts during fiscal 2017 and is moving ahead with local organizing in conjunction with Jobs With Justice and the Massachusetts Education Justice Alliance, as well as with the Coalition for Social Justice. The committee has again agreed to support the School Talk television and Internet program and is providing funding for the activities of the Student Education Association of Massachusetts and for a Massachusetts PTA health, safety and wellness conference.

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As a result of the Question 2 campaign, the list of projects for 2016-2017 is shorter than those for some previous years. Nonetheless, this has been a period in which the Public Relations/Organizing Campaign has continued to demonstrate its pivotal value to the organization. The funds expended in conjunction with the Save Our Public Schools coalition were a key element in our ability to fend off the existential threat posed by the charter ballot initiative.

At this writing, the committee has also committed funding for a Rally for Public Education that is scheduled for Saturday, May 20, following the MTA Annual Meeting of Delegates. The rally will provide educators and our allies with the opportunity to continue building on the momentum of the No on Question 2 campaign and will help us advocate for the schools and colleges our communities deserve.

As we move forward, the PR/Organizing Campaign fund — and the oversight provided by members — will remain critical to building and maintaining our organizational power, as envisioned by the Strategic Action Plan. Given the actions and intent of the Baker administration in Massachusetts and the Trump administration in Washington, D.C., it is clear that the MTA will be facing repeated challenges in the days ahead as right-wing forces continue seeking to undermine public-sector unions and our public schools, colleges and universities. One part of our response must be to keep funds available through the PR/Organizing Campaign to help us continue to organize, build strength externally and internally, and raise our profile as the recognized voice of public education.

I would like to thank the members of the committee for their work and dedication. They are listed below. The following members and staff currently serve on or assist the committee:

Barbara Madeloni — MTA President Steven Andrews — Northampton

Anneta Argyres — Professional Staff Union, Boston Colleen Avedikian — MCCC, Bristol Community College

Allison Cox — Quincy Debra King — Watertown Merrie Najimy — Concord Jamie Rinaldi — Newton

Gloria Salazar — Somerville Christine Scully — Worcester

Michael Zilles — Newton Ann Clarke — Executive Director-Treasurer

Bob Duffy — MTA Communications Specialist Janice Morrissey — Communications Division Staff Assistant Jim Sacks — Co-Chair and MTA Director of Communications

Thank you, Erik J. Champy MTA Vice President PR/Organizing Campaign Committee Co-Chair

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33 3333

0 1000000

2000000

3000000

4000000

5000000

6000000

7000000

8000000

9000000

10000000

11000000

12000000

13000000

14000000

15000000

PRINTING & MAILING $697,829 (1.7%)

HUMAN RESOURCES $701,921 (1.7%)

CEPP $1,171,303 (2.8%)

ITS $1,331,995 (3.2%)

GRASSROOTS CAMPAIGNS $1,690,552 (4.0%)

LOCAL OFFICE SUPPORT $1,700,000 (4.1%)

FINANCE & ACCOUNTING $2,258,061 (5.4%)

COMMUNICATIONS $2,567,534 (6.1%)

GOVERNMENT RELATIONS $2,651,559 (6.4%)

TRAINING $2,828,947 (6.8%)

LEGAL SERVICES $5,092,899 (12.2%)

GOVERNANCE & ADMINISTRATION $5,171,720 (12.4%)

AFFILIATE SERVICES $13,847,680 (33.2%)

DIVISIONS

2017-2018 MTA DUES DOLLARSBOARD OF DIRECTORS PROPOSED BUDGET

$41,712,000

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SALARY & FRINGES 52.3%

PENSION 14.1%

LOCAL OFFICE SUPPORT 3.6%

NET PROGRAMS & ADMINISTRATIVE 18.9%

CONTRACTED SERVICES 1.4%

FACILITIES & TELEPHONE 4.4%

BUSINESS EXPENSES 1.5%

DEPRECIATION 1.1%CONTINGENCY 1.2%

RESERVE STRENGTHENING FUND 1.5%

UNRELATED BUSINESS INCOME TAX 0.1%

BREAKDOWN OF BOARD OF DIRECTORS PROPOSED 2017 - 2018 MTA DUESTEACHERS - DUES $474

SECRETARIES / CLERKS/ CUSTODIANS - DUES $285EDUCATION SUPPORT PROFESSIONALS - DUES $143

35

0 1,000,0002,000,0003,000,0004,000,0005,000,0006,000,0007,000,0008,000,0009,000,00010,000,00011,000,00012,000,00013,000,00014,000,00015,000,00016,000,00017,000,00018,000,00019,000,00020,000,00021,000,00022,000,00023,000,00024,000,00025,000,00026,000,00027,000,00028,000,00029,000,00030,000,00031,000,00032,000,00033,000,00034,000,00035,000,00036,000,00037,000,00038,000,00039,000,00040,000,00041,000,00042,000,00043,000,00044,000,00045,000,000

INTEREST $925,000 (1.9%)

MISC. & PROGRAM REVENUES $1,005,150 (2.1%)

LEGAL (NEA) $1,450,000 (3.1%)

UNISERV (NEA) $2,074,844 (4.4%)

DUES & AGENCY FEES $42,062,000 (88.5%)

REVENUE SOURCES

2017- 2018 SOURCES OF REVENUEBOARD OF DIRECTORS

PROPOSED BUDGET$47,516,994

3636

766055

STAFF COSTS $32,364,040 68.2%

EQUIPMENT & OTHER RESOURCES $1,218,857 2.6%

PROGRAM COSTS $9,342,846 19.7%

CONTRACTED SERVICES $686,000 1.4%

MTA OFFICES $2,082,438 4.4%

DEPRECIATION $500,000 1.1%

CONTINGENCY $559,493 1.2%

RESERVE STRENGTHENING FUND $704,000 1.5%

UNRELATED BUSINESS INCOME TAX $29,000 0.1%

2017- 2018 BOARD OF DIRECTORS PROPOSED TOTAL OPERATING EXPENSES

$47,486,674

37

$30,000,000

$32,000,000

$34,000,000

$36,000,000

$38,000,000

$40,000,000

$42,000,000

$44,000,000

$46,000,000

$48,000,000

F/Y 07/08 $34,997,893

F/Y 08/09 $37,483,551

F/Y 09/10 $38,916,080

F/Y 10/11 $39,131,255

F/Y 11/12 $40,865,079

F/Y 12/13 $41,764,798

F/Y 13/14 $42,542,090

F/Y 14/15 $43,655,890

F/Y 15/16 $44,999,435

F/Y 16/17 $45,786,576

F/Y 17/18 $47,486,674 (BOARD OFDIRECTORS PROPOSED)

F/Y

BU

DG

ETS

OPERATING EXPENSES - 2007/2008 TO 2017/2018(BOARD OF DIRECTORS PROPOSED)

1.9%

2.2%

4.4%

2.6%

1.7%

7.1%

4.0%

3.1%

3.8%

0.6%

3.7%

3838

0.00 50.00 100.00 150.00 200.00 250.00 300.00 350.00 400.00 450.00 500.00

F/Y 07/08 $373

F/Y 08/09 $397

F/Y 09/10 $424

F/Y 10/11 $433

F/Y 11/12 $446

F/Y 12/13 $450

F/Y 13/14 $456

F/Y 14/15 $459

F/Y 15/16 $459

F/Y 16/17 $464

F/Y 17/18 (Board of Directors) $474

MTA DUES LEVEL IN DOLLARS

DUES LEVEL FOR FISCAL YEARS

MTA DUES LEVELS - 2007/2008 TO 2017/2018

0.9%

0.0%

2.5%

6.4%

6.8%

2.1%

3.0%

0.7%

1.1%

1.3%

2.2%

39

WHERE MTA RANKS AMONG THE STATESSTATE ASSOCIATION DUES FOR FY 16-17

RANK RANK1 ALASKA* 710 25 ARIZONA 355 2 OREGON * 598 26 KENTUCKY 354 3 HAWAII* 578 27 UTAH 351 4 INDIANA 519 28 COLORADO 350 5 WYOMING 511 29 NORTH DAKOTA * 346 6 MASSACHUSETTS * 494 30 MARYLAND * 318

CONNECTICUT * 494 31 TEXAS 311 7 ILLINOIS* 467 32 WEST VIRGINIA 304 8 MINNESOTA* 460 33 TENNESSEE* 284

IDAHO * 460 34 VIRGINIA 283 9 NEW HAMPSHIRE* 446 35 GEORGIA 281 10 RHODE ISLAND* 439 36 OKLAHOMA * 277 11 VERMONT* 432 37 LOUISIANA 274 12 IOWA * 424 38 MISSISSIPPI 273 13 DELAWARE* 421 39 SOUTH CAROLINA 265 14 OHIO * 420 40 ALABAMA 253 15 WASHINGTON * 416 41 NORTH CAROLINA 247 16 MAINE * 404 42 FLORIDA * 220 17 SOUTH DAKOTA * 403 43 WISCONSIN* 218 18 MISSOURI 392 CALIFORNIA *19 MONTANA* 387 MICHIGAN*20 KANSAS* 385 NEW JERSEY*21 NEBRASKA* 384 NEW YORK*22 NEVADA* 376 PENNSYLVANIA*23 NEW MEXICO 373 24 ARKANSAS 359

SOURCE: NEA

*Indicates states with collective bargaining agreements (Source:Education Commission of the States)N/A indicates states for which NEA had no dues data

4040

2015-2016 STATE ASSOCIATIONS DUES AS A % OF AVERAGE TEACHER'S SALARYAVERAGE DUES AS A AVERAGE DUES AS A

2015/2016 TEACHER % OF 2015/2016 TEACHER % OFSTATE DUES SALARY SALARY STATE DUES SALARY SALARY

1 ALASKA* 709 67,443 1.05% 18 NORTH DAKOTA * 347 50,472 0.69%2 INDIANA 514 50,715 1.01% 19 CONNECTICUT * 489 72,013 0.68%2 HAWAII* 578 57,431 1.01% 20 WEST VIRGINIA 304 45,622 0.67%3 IDAHO* 455 46,122 0.99% 20 KENTUCKY 347 52,134 0.67%4 OREGON * 590 60,359 0.98% 21 RHODE ISLAND* 437 66,197 0.66%5 SOUTH DAKOTA * 391 42,025 0.93% 22 MISSISSIPPI 273 42,744 0.64%6 WYOMING 500 58,140 0.86% 22 MASSACHUSETTS * 489 76,981 0.64%7 COLORADO 380 46,155 0.82% 23 NEVADA* 353 56,943 0.62%7 MISSOURI 392 47,957 0.82% 24 OKLAHOMA * 277 45,276 0.61%8 KANSAS* 385 47,755 0.81% 25 TEXAS 304 51,890 0.59%9 MINNESOTA* 451 56,913 0.79% 26 TENNESSEE* 273 48,217 0.57%9 NEW MEXICO 372 47,163 0.79% 27 VIRGINIA 277 50,834 0.54%

10 MAINE * 394 50,498 0.78% 27 SOUTH CAROLINA 265 48,769 0.54%10 NEW HAMPSHIRE* 440 56,616 0.78% 28 LOUISIANA 264 49,745 0.53%10 IOWA * 422 54,416 0.78% 29 GEORGIA 281 54,190 0.52%11 OHIO * 432 56,441 0.77% 30 ALABAMA 240 48,518 0.49%12 WASHINGTON * 407 53,738 0.76% 30 NORTH CAROLINA 237 47,941 0.49%13 MONTANA* 385 51,034 0.75% 31 MARYLAND * 314 66,456 0.47%13 ILLINOIS* 462 61,342 0.75% 32 FLORIDA * 220 49,199 0.45%13 ARIZONA 352 47,218 0.75% 33 WISCONSIN* 218 54,115 0.40%14 ARKANSAS 357 48,218 0.74% CALIFORNIA * N/A 77,179 0.00%15 UTAH 344 46,887 0.73% MICHIGAN* N/A 62,028 0.00%16 NEBRASKA* 372 51,386 0.72% NEW JERSEY* N/A 69,330 0.00%16 VERMONT* 424 58,901 0.72% NEW YORK* N/A 79,152 0.00%17 DELAWARE* 417 59,960 0.70% PENNSYLVANIA* N/A 65,151 0.00%

*Indicates states with collective bargaining agreements (Source:Education Commission of the States)N/A indicates states for which NEA had no dues data

SOURCE: NEA Research, NEA Estimates Database 2015-2016

41

1992/93 - 2017/2018 MTA DUES AS A % OF AVERAGE SALARY

ESTIMATEDMTA AVERAGE DUES AS A BEGINNING DUES AS A

ANNUAL TEACHER % OF TEACHER % OFFISCAL YEAR DUES SALARY * SALARY SALARY * SALARY

1992/1993 $240 $38,681 0.62% $22,614 1.06%1993/1994 $249 $39,012 0.64% $23,261 1.07%1994/1995 $253 $40,718 0.62% $23,909 1.06%1995/1996 $257 $41,760 0.62% $24,862 1.03%1996/1997 $266 $42,874 0.62% $25,570 1.04%1997/1998 $275 $44,051 0.62% $26,511 1.04%1998/1999 $296 $45,075 0.66% $27,361 1.08%1999/2000 $296 $46,427 0.64% $28,228 1.05%2000/2001 $296 $47,900 0.62% $29,431 1.01%2001/2002 $302 $49,054 0.62% $30,642 0.98%2002/2003 $312 $50,893 0.61% $31,716 0.98%2003/2004 $314 $53,733 0.58% $32,791 0.96%2004/2005 $330 $54,701 0.60% $33,775 0.98%2005/2006 $338 $56,366 0.60% $34,982 0.97%2006/2007 $364 $58,258 0.62% $35,949 1.01%2007/2008 $373 $64,164 0.58% $37,208 1.00%2008/2009 $397 $67,572 0.59% $38,119 1.04%2009/2010 $424 $68,733 0.62% $38,990 1.09%2010/2011 $433 $70,340 0.62% $39,632 1.09%2011/2012 $446 $70,474 0.63% $40,506 1.10%2012/2013 $450 $71,620 0.63% $41,098 1.09%2013/2014 $456 $73,195 0.62% $41,791 1.09%2014/2015 $459 $75,398 0.61% $42,161 1.09%2015/2016 $459 $76,981 0.60% $43,877 1.05%2016/2017 $464 $79,041 0.59% $44,466 1.04%

2017/2018 (BOARD OF DIRECTORS PROPOSED) $474 $79,275 0.60% $45,567 1.04%

*SOURCE: NEA; DOE; MTA RESEARCH

4242

1992/93 - 2017/2018 MTA MEMBERSHIP LEVELS AS OF JUNE 30

FULL TIME EQUIVALENTS

INCREASE/(DECREASE)IN RELATION

FISCAL YEAR BUDGETED ACTUAL TO BUDGET

1992/1993 57,500 59,193 1,6931993/1994 59,000 60,933 1,9331994/1995 60,600 62,275 1,6751995/1996 62,650 64,373 1,7231996/1997 64,100 66,242 2,1421997/1998 66,250 69,032 2,7821998/1999 69,000 71,775 2,7751999/2000 72,005 74,233 2,2282000/2001 74,000 76,781 2,7812001/2002 76,575 78,880 2,3052002/2003 78,875 78,668 (207)2003/2004 78,000 77,585 (415)2004/2005 75,500 78,416 2,9162005/2006 77,000 79,920 2,9202006/2007 79,500 81,871 2,3712007/2008 80,527 82,657 2,1302008/2009 81,515 83,908 2,3932009/2010 79,720 83,509 3,7892010/2011 79,275 82,921 3,6462011/2012 80,000 83,495 3,4952012/2013 81,500 84,229 2,7292013/2014 82,000 85,295 3,2952014/2015 83,800 86,135 2,3352015/2016 86,000 87,149 1,1492016/2017 86,380 87,728 1,348 3/31/2017

2017/2018 (BOARD OF DIRECTORS PROPOSED) 88,000 to be determined

43

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

ANNUAL BOARD OFMEETING DIRECTORS

APPROVED PROPOSED INCREASE PERCENT LN 2016-2017 2017-2018 (DECREASE) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17

R E V E N U E

MEMBERSHIP DUES $464.00 $474.00 $10.00 2.16% Full Time Equivalents 86,380 88,000 1,620 1.88%

1 Affiliation Dues 40,080,320 41,712,000 1,631,680 4.07%2 Agency Fee 350,000 350,000 0 0.00%

TOTAL MEMBERSHIP DUES 40,430,320 42,062,000 1,631,680 4.04%

PROGRAM REVENUE3 NEA UniServ Funding - Full time 1,823,788 1,839,956 16,168 0.89%4 NEA UniServ Funding - Part time 232,800 234,888 2,088 0.90%5 NEA Legal Reimbursement 1,450,000 1,450,000 0 0.00%6 Insurance & Court / Reimbursement of Attorney's Fees 8,000 8,000 0 0.00%7 Conference/Workshop Revenue 46,950 42,300 (4,650) -9.90%8 Summer Conference Revenue 100,000 50,000 (50,000) -50.00%9 Workers Compensation Reimbursement 25,000 30,000 5,000 20.00%

10 Annual Meeting Revenue 17,000 17,500 500 2.94%11 NEA Convention Revenue 21,450 21,450 0 0.00%12 Newspaper Advertising 60,000 60,000 0 0.00%13 Calendar Handbook Advertising 1,300 1,300 0 0.00%14 Printing Income 50,000 50,000 0 0.00%15 Human Civil Rights Dinner & Awards Revenue 600 600 0 0.00%

Total Program Revenue 3,836,888 3,805,994 (30,894) -0.81%

OTHER INCOME16 Interest and Dividend Income 900,000 925,000 25,000 2.78%17 MTA Benefits / Miscellaneous Income 148,000 149,000 1,000 0.68%18 Hanover P&C Endorsement and Royalty Income 548,000 575,000 27,000 4.93%

Total Other Income 1,596,000 1,649,000 53,000 3.32%

TOTAL OPERATING REVENUE 45,863,208 47,516,994 1,653,786 3.61%

4444

LNREF

R E V E N U E

MEMBERSHIP DUES Full Time Equivalents

1 Affiliation Dues2 Agency Fee

TOTAL MEMBERSHIP DUES

PROGRAM REVENUE3 NEA UniServ Funding - Full time4 NEA UniServ Funding - Part time5 NEA Legal Reimbursement6 Insurance & Court / Reimbursement of Attorney's Fees7 Conference/Workshop Revenue 8 Summer Conference Revenue9 Workers Compensation Reimbursement

10 Annual Meeting Revenue11 NEA Convention Revenue12 Newspaper Advertising13 Calendar Handbook Advertising14 Printing Income15 Human Civil Rights Dinner & Awards Revenue

Total Program Revenue

OTHER INCOME16 Interest and Dividend Income17 MTA Benefits / Miscellaneous Income18 Hanover P&C Endorsement and Royalty Income

Total Other Income

TOTAL OPERATING REVENUE

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

TRAINING AND

AFFILIATE PROFESSIONAL GRASSROOTS GOVT COMM. LEGAL GOVERNANCE HUMAN FINANCE & PRINTINGSERVICES LEARNING CAMPAIGNS RELATIONS DIVISION SERVICES CEPP & ADMIN RESOURCES ACCOUNTING ITS & MAILING

13,847,680 2,828,947 1,690,552 2,651,559 2,567,534 5,092,899 1,171,303 5,171,720 701,921 3,958,061 1,331,995 697,829115,111 23,485 14,878 23,518 22,325 41,889 10,411 45,190 5,986 29,565 11,640 6,002

13,962,791 2,852,432 1,705,430 2,675,077 2,589,859 5,134,788 1,181,714 5,216,910 707,907 3,987,626 1,343,635 703,831

1,644,216 78,296 78,296 0 0 0 39,148 0 0 0 0 0144,848 0 90,040 0 0 0 0 0 0 0 0 0

0 0 0 0 0 1,450,000 0 0 0 0 0 00 0 0 0 0 8,000 0 0 0 0 0 00 42,300 0 0 0 0 0 0 0 0 0 00 50,000 0 0 0 0 0 0 0 0 0 00 0 0 0 0 30,000 0 0 0 0 0 00 0 0 0 0 0 0 17,500 0 0 0 00 0 0 0 0 0 0 21,450 0 0 0 00 0 0 0 60,000 0 0 0 0 0 0 0

1,300 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 50,0000 0 0 0 0 0 0 600 0 0 0 0

1,790,364 170,596 168,336 0 60,000 1,488,000 39,148 39,550 0 0 0 50,000

0 0 0 0 0 0 0 0 0 925,000 0 00 0 0 0 0 0 0 0 0 149,000 0 00 0 0 0 0 0 0 0 0 575,000 0 0

0 0 0 0 0 0 0 0 0 1,649,000 0 0

15,753,155 3,023,028 1,873,766 2,675,077 2,649,859 6,622,788 1,220,862 5,256,460 707,907 5,636,626 1,343,635 753,831

45

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

ANNUAL BOARD OFMEETING DIRECTORS

APPROVED PROPOSED INCREASE PERCENT LN 2016-2017 2017-2018 (DECREASE) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17E X P E N S E S

Division as Percent of Total ExpensesContingency as a Percent of Total Expenses

SALARIES & FRINGE BENEFITSR1 Salaries 13,179,695 14,196,191 1,016,496 7.71%2 Wages 3,633,655 3,754,958 121,303 3.34%

R3 Part - Time Staff 958,175 973,175 15,000 1.57%4 Overtime 140,400 149,900 9,500 6.77%5 FICA 1,228,179 1,257,648 29,469 2.40%6 Pension 6,661,500 6,678,800 17,300 0.26%7 Health & Dental Insurance 3,721,583 3,606,149 (115,434) -3.10%8 Post Retirement Health Insurance 290,000 290,000 0 0.00%9 Life Insurance 117,517 110,165 (7,352) -6.26%

10 Short Term and Long Term Disability 111,891 140,994 29,103 26.01%11 State/Federal Unemployment Tax/Universal Health 131,648 132,248 600 0.46%12 Workers Compensation 45,012 45,012 0 0.00%13 Training & Tuition Reimbursement- Staff 198,000 174,300 (23,700) -11.97%14 Field Rep Intern Program 10,000 0 (10,000) -100.00%15 LPAT Coordinator Training 15,000 15,000 0 0.00%

Total Salaries & Fringe Benefits 30,442,255 31,524,540 1,082,285 3.56%

CONTRACTED ADMINISTRATIVE SERVICES & PROFESSIONAL FEES

16 Consultants 175,000 175,000 0 0.00%17 Equal Employment Opportunity Officer 28,000 25,000 (3,000) -10.71%18 Audit Fees 62,000 58,000 (4,000) -6.45%19 Investment Consulting Fees 280,000 280,000 0 0.00%20 Payroll & Human Resource System Service Fees 45,000 38,000 (7,000) -15.56%21 Corporate Counsel 200,000 110,000 (90,000) -45.00%

Total Contracted Administrative Services & 790,000 686,000 (104,000) -13.16% Professional Fees

4646

LNREF

E X P E N S E SDivision as Percent of Total ExpensesContingency as a Percent of Total Expenses

SALARIES & FRINGE BENEFITSR1 Salaries2 Wages

R3 Part - Time Staff4 Overtime 5 FICA6 Pension7 Health & Dental Insurance8 Post Retirement Health Insurance9 Life Insurance

10 Short Term and Long Term Disability11 State/Federal Unemployment Tax/Universal Health12 Workers Compensation13 Training & Tuition Reimbursement- Staff14 Field Rep Intern Program15 LPAT Coordinator Training

Total Salaries & Fringe Benefits

CONTRACTED ADMINISTRATIVE SERVICES & PROFESSIONAL FEES

16 Consultants17 Equal Employment Opportunity Officer18 Audit Fees19 Investment Consulting Fees20 Payroll & Human Resource System Service Fees21 Corporate Counsel

Total Contracted Administrative Services & Professional Fees

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

TRAINING AND

AFFILIATE PROFESSIONAL GRASSROOTS GOVT COMM. LEGAL GOVERNANCE HUMAN FINANCE & PRINTINGSERVICES LEARNING CAMPAIGNS RELATIONS DIVISION SERVICES CEPP & ADMIN RESOURCES ACCOUNTING ITS & MAILING

33.17% 6.37% 3.95% 5.63% 5.58% 13.95% 2.57% 11.07% 1.49% 11.81% 2.83% 1.59%1.18%

6,743,207 615,770 828,050 768,033 1,087,022 1,841,189 616,770 872,542 285,644 387,440 150,524 01,102,972 335,333 55,848 128,772 167,619 446,323 62,244 152,650 0 658,995 314,921 329,281

330,000 155,699 315,000 0 0 151,800 13,676 0 0 7,000 0 08,400 39,000 7,500 8,500 2,000 2,500 0 60,000 0 12,000 0 10,000

545,949 78,985 65,381 58,619 80,289 158,095 44,325 67,695 21,216 78,229 32,910 25,9553,056,598 363,812 244,029 349,913 490,664 866,521 265,051 237,955 85,857 409,430 181,415 127,5551,620,052 226,395 73,293 142,869 289,953 425,580 146,681 149,051 103,522 233,575 90,176 105,002

125,160 16,688 10,430 14,602 18,774 33,376 10,430 10,430 6,258 25,078 10,430 8,34449,405 5,883 3,945 5,658 7,932 14,012 4,284 5,612 1,811 6,626 2,936 2,06163,062 7,508 5,035 7,220 10,123 17,875 5,469 7,571 2,310 8,448 3,742 2,63152,774 12,754 17,077 4,326 5,562 16,629 3,657 4,326 1,854 7,727 3,090 2,47220,161 2,436 1,603 2,298 3,221 5,688 1,775 2,408 735 2,658 1,191 83836,000 11,000 2,100 5,000 7,000 12,000 2,400 500 82,000 7,300 8,000 1,000

0 0 0 0 0 0 0 0 0 0 0 00 0 15,000 0 0 0 0 0 0 0 0 0

13,753,740 1,871,263 1,644,291 1,495,810 2,170,159 3,991,588 1,176,762 1,570,740 591,207 1,844,506 799,335 615,139

0 0 0 0 0 0 0 140,000 0 0 35,000 00 0 0 0 0 0 0 0 25,000 0 0 00 0 0 0 0 0 0 0 0 58,000 0 00 0 0 0 0 0 0 0 0 280,000 0 00 0 0 0 0 0 0 0 0 38,000 0 00 0 0 0 0 0 0 110,000 0 0 0 0

0 0 0 0 0 0 0 250,000 25,000 376,000 35,000 0

47

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

ANNUAL BOARD OFMEETING DIRECTORS

APPROVED PROPOSED INCREASE PERCENT LN 2016-2017 2017-2018 (DECREASE) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17

FACILITIES & TELEPHONE22 Telephone 241,500 255,000 13,500 5.59%23 Rent 1,452,523 1,494,438 41,915 2.89%24 Janitorial Supplies/Services 38,000 38,000 0 0.00%25 Utilities and Operating Expenses - Leaseholds 200,000 295,000 95,000 47.50%

Total Facilities & Telephone 1,932,023 2,082,438 150,415 7.79%

BUSINESS EXPENSES26 Travel - Mileage 326,000 292,500 (33,500) -10.28%27 Travel - Miscellaneous Expenses & Parking 365,750 327,000 (38,750) -10.59%28 Travel and Residence - President's Expenses 69,000 69,000 0 0.00%29 Travel - Vice President's Expenses 22,000 22,000 0 0.00%

Total Business Expenses 782,750 710,500 (72,250) -9.23%

4848

LNREF

FACILITIES & TELEPHONE22 Telephone23 Rent24 Janitorial Supplies/Services25 Utilities and Operating Expenses - Leaseholds

Total Facilities & Telephone

BUSINESS EXPENSES26 Travel - Mileage27 Travel - Miscellaneous Expenses & Parking28 Travel and Residence - President's Expenses29 Travel - Vice President's Expenses

Total Business Expenses

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

TRAINING AND

AFFILIATE PROFESSIONAL GRASSROOTS GOVT COMM. LEGAL GOVERNANCE HUMAN FINANCE & PRINTINGSERVICES LEARNING CAMPAIGNS RELATIONS DIVISION SERVICES CEPP & ADMIN RESOURCES ACCOUNTING ITS & MAILING

58,000 0 0 10,000 0 0 0 0 0 0 187,000 0378,558 0 0 225,268 0 0 0 890,612 0 0 0 033,000 0 0 0 0 0 0 5,000 0 0 0 080,000 0 0 40,000 0 0 0 175,000 0 0 0 0

549,558 0 0 275,268 0 0 0 1,070,612 0 0 187,000 0

216,000 14,000 23,000 4,000 2,300 21,000 3,500 3,000 500 2,000 3,000 200132,000 28,000 20,000 23,000 15,000 38,500 10,000 42,000 2,000 7,000 7,500 2,000

0 0 0 0 0 0 0 69,000 0 0 0 00 0 0 0 0 0 0 22,000 0 0 0 0

348,000 42,000 43,000 27,000 17,300 59,500 13,500 136,000 2,500 9,000 10,500 2,200

49

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

ANNUAL BOARD OFMEETING DIRECTORS

APPROVED PROPOSED INCREASE PERCENT LN 2016-2017 2017-2018 (DECREASE) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17

PROGRAM EXPENSES

Affiliate Services30 State and Local Organizing 93,000 523,000 430,000 462.37%31 Higher Ed Research, Organizing and Policy 25,000 1,000 (24,000) -96.00%32 Higher Ed Membership Data Reimbursement 35,000 35,000 0 0.00%33 Large Urban Locals 16,357 16,357 0 0.00%34 Collective Bargaining/Crisis Funds 25,000 25,000 0 0.00%35 Health & Welfare Initiatives Consultant 70,000 70,000 0 0.00%36 Indoor Air Quality/Workplace Health/Safety Consultant 50,000 40,000 (10,000) -20.00%37 Local Office Support 1,650,000 1,700,000 50,000 3.03%

R38 Membership Materials/I.D. Cards 187,400 187,400 0 0.00%39 Staff Meetings/Training 55,000 40,000 (15,000) -27.27%40 Part Time Rep Meetings / Training 4,500 1,000 (3,500) -77.78%41 Higher Ed Negotiations Support 25,000 25,000 0 0.00%42 Higher Ed Leadership Meetings 10,000 10,000 0 0.00%43 Membership Recruitment 10,000 10,000 0 0.00%

Sub-Total Affiliate Services 2,256,257 2,683,757 427,500 18.95%

Training and Professional Learning44 Leadership & Organizational Development 187,615 140,000 (47,615) -25.38%45 Local Presidents Meetings 99,500 75,000 (24,500) -24.62%

R46 Summer Conference 502,100 450,000 (52,100) -10.38%R47 Workshops 20,000 30,000 10,000 50.00%R48 New Member Conferences 40,000 40,000 0 0.00%

R49 Ethnic Minority Affairs Committee Program & Conf. 28,000 28,000 0 0.00%R50 Higher Ed Conference 36,000 39,000 3,000 8.33%R51 ESP Leadership Development 25,000 62,000 37,000 148.00%R52 ESP Conference 121,000 121,000 0 0.00%R53 Retired Conference and Gatherings 55,000 67,200 12,200 22.18%54 General Conference Supplies 0 8,000 8,000 100.00%55 Occ Vocational Conference 0 10,000 10,000 100.00%

Sub-Total Training and Professional Learning 1,114,215 1,070,200 (44,015) -3.95%

5050

LNREF

PROGRAM EXPENSES

Affiliate Services30 State and Local Organizing31 Higher Ed Research, Organizing and Policy32 Higher Ed Membership Data Reimbursement33 Large Urban Locals34 Collective Bargaining/Crisis Funds35 Health & Welfare Initiatives Consultant36 Indoor Air Quality/Workplace Health/Safety Consultant37 Local Office Support

R38 Membership Materials/I.D. Cards39 Staff Meetings/Training40 Part Time Rep Meetings / Training41 Higher Ed Negotiations Support42 Higher Ed Leadership Meetings43 Membership Recruitment

Sub-Total Affiliate Services

Training and Professional Learning44 Leadership & Organizational Development 45 Local Presidents Meetings

R46 Summer ConferenceR47 WorkshopsR48 New Member ConferencesR49 Ethnic Minority Affairs Committee Program & Conf.R50 Higher Ed ConferenceR51 ESP Leadership DevelopmentR52 ESP ConferenceR53 Retired Conference and Gatherings54 General Conference Supplies55 Occ Vocational Conference

Sub-Total Training and Professional Learning

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

TRAINING AND

AFFILIATE PROFESSIONAL GRASSROOTS GOVT COMM. LEGAL GOVERNANCE HUMAN FINANCE & PRINTINGSERVICES LEARNING CAMPAIGNS RELATIONS DIVISION SERVICES CEPP & ADMIN RESOURCES ACCOUNTING ITS & MAILING

523,000 0 0 0 0 0 0 0 0 0 0 01,000 0 0 0 0 0 0 0 0 0 0 0

35,000 0 0 0 0 0 0 0 0 0 0 016,357 0 0 0 0 0 0 0 0 0 0 025,000 0 0 0 0 0 0 0 0 0 0 070,000 0 0 0 0 0 0 0 0 0 0 040,000 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 1,700,000 0 0187,400 0 0 0 0 0 0 0 0 0 0 040,000 0 0 0 0 0 0 0 0 0 0 01,000 0 0 0 0 0 0 0 0 0 0 0

25,000 0 0 0 0 0 0 0 0 0 0 010,000 0 0 0 0 0 0 0 0 0 0 010,000 0 0 0 0 0 0 0 0 0 0 0

983,757 0 0 0 0 0 0 0 0 1,700,000 0 0

0 140,000 0 0 0 0 0 0 0 0 0 00 75,000 0 0 0 0 0 0 0 0 0 00 450,000 0 0 0 0 0 0 0 0 0 00 30,000 0 0 0 0 0 0 0 0 0 00 40,000 0 0 0 0 0 0 0 0 0 00 28,000 0 0 0 0 0 0 0 0 0 00 39,000 0 0 0 0 0 0 0 0 0 00 62,000 0 0 0 0 0 0 0 0 0 00 121,000 0 0 0 0 0 0 0 0 0 00 67,200 0 0 0 0 0 0 0 0 0 00 8,000 0 0 0 0 0 0 0 0 0 00 10,000 0 0 0 0 0 0 0 0 0 0

0 1,070,200 0 0 0 0 0 0 0 0 0 0

51

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

ANNUAL BOARD OFMEETING DIRECTORS

APPROVED PROPOSED INCREASE PERCENT LN 2016-2017 2017-2018 (DECREASE) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17

Grassroots Campaigns56 Retired Program 25,000 25,000 0 0.00%57 Local Grants / Political Action Leaders 40,000 40,000 0 0.00%58 LPAT Meetings 25,000 10,000 (15,000) -60.00%59 Member to Member Activities-Elections 100,000 50,000 (50,000) -50.00%60 Targeted Legislative Races 100,000 25,000 (75,000) -75.00%61 State Conventions 11,000 11,000 0 0.00%62 Lobby Registration (Senate District Coordinators) 8,775 8,775 0 0.00%63 Telephone Town Halls 100,000 0 (100,000) -100.00%64 Student Membership Program 10,000 15,000 5,000 50.00%

Sub-Total Grassroots Campaigns 419,775 184,775 (235,000) -55.98%

Government Relations65 Federal Elections## 120,000 120,000 0 0.00%66 State Elections## 225,000 225,000 0 0.00%67 VOTE 500 14,999 14,499 2899.80%68 Massachusetts Budget and Policy Center 175,000 175,000 0 0.00%69 Legislative Materials and Fees 38,000 38,000 0 0.00%70 Mass Alliance 20,000 20,000 0 0.00%71 State Budget / Issues Activities / Polling 340,000 280,000 (60,000) -17.65%

Sub-Total Government Relations 918,500 872,999 (45,501) -4.95%

##Unexpended funds in Line 65 and Line 66 are restricted in non election years for use in the next election year.

5252

LNREF

Grassroots Campaigns56 Retired Program57 Local Grants / Political Action Leaders58 LPAT Meetings59 Member to Member Activities-Elections60 Targeted Legislative Races61 State Conventions62 Lobby Registration (Senate District Coordinators)63 Telephone Town Halls64 Student Membership Program

Sub-Total Grassroots Campaigns

Government Relations65 Federal Elections##66 State Elections##67 VOTE68 Massachusetts Budget and Policy Center69 Legislative Materials and Fees70 Mass Alliance 71 State Budget / Issues Activities / Polling

Sub-Total Government Relations

##Unexpended funds in Line 65 and Line 66 are restricted in non election years for use in the next election year.

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

TRAINING AND

AFFILIATE PROFESSIONAL GRASSROOTS GOVT COMM. LEGAL GOVERNANCE HUMAN FINANCE & PRINTINGSERVICES LEARNING CAMPAIGNS RELATIONS DIVISION SERVICES CEPP & ADMIN RESOURCES ACCOUNTING ITS & MAILING

0 0 25,000 0 0 0 0 0 0 0 0 00 0 40,000 0 0 0 0 0 0 0 0 00 0 10,000 0 0 0 0 0 0 0 0 00 0 50,000 0 0 0 0 0 0 0 0 00 0 25,000 0 0 0 0 0 0 0 0 00 0 11,000 0 0 0 0 0 0 0 0 00 0 8,775 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 00 0 15,000 0 0 0 0 0 0 0 0 0

0 0 184,775 0 0 0 0 0 0 0 0 0

0 0 0 120,000 0 0 0 0 0 0 0 00 0 0 225,000 0 0 0 0 0 0 0 00 0 0 14,999 0 0 0 0 0 0 0 00 0 0 175,000 0 0 0 0 0 0 0 00 0 0 38,000 0 0 0 0 0 0 0 00 0 0 20,000 0 0 0 0 0 0 0 00 0 0 280,000 0 0 0 0 0 0 0 0

0 0 0 872,999 0 0 0 0 0 0 0 0

53

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

ANNUAL BOARD OFMEETING DIRECTORS

APPROVED PROPOSED INCREASE PERCENT LN 2016-2017 2017-2018 (DECREASE) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17

Communications72 Media/Policy Priorities 120,500 110,000 (10,500) -8.71%73 Local/Community PR Materials 3,000 1,000 (2,000) -66.67%74 MTA Today Photos/Art Work 1,600 1,600 0 0.00%

R75 MTA Today - Printing 92,500 85,000 (7,500) -8.11% R76 MTA Today - Postage 65,000 60,000 (5,000) -7.69%

77 Home Page/Internet Costs 196,004 180,000 (16,004) -8.17%78 MTA Today Layout & Copy Editing 3,500 2,500 (1,000) -28.57%

Sub-Total Communications 482,104 440,100 (42,004) -8.71%

Legal ServicesR79 Auxillary Support (Filing/Transcript Fees)/Experts 170,000 170,000 0 0.00%R80 Outside Attorney Fees - Legal 1,942,000 2,073,000 131,000 6.75%R81 Outside Attorney Fees - Workers Comp 220,000 220,000 0 0.00%

Sub-Total Legal Services 2,332,000 2,463,000 131,000 5.62%

CEPP82 Monitoring/Influencing Education 10,000 3,000 (7,000) -70.00%83 K-12 Policy and Practice Materials Production 30,000 4,000 (26,000) -86.67%84 Contract Data Research System 32,025 19,100 (12,925) -40.36%

Sub-Total CEPP 72,025 26,100 (45,925) -63.76%

5454

LNREF

Communications72 Media/Policy Priorities73 Local/Community PR Materials74 MTA Today Photos/Art Work

R75 MTA Today - Printing R76 MTA Today - Postage

77 Home Page/Internet Costs78 MTA Today Layout & Copy Editing

Sub-Total Communications

Legal ServicesR79 Auxillary Support (Filing/Transcript Fees)/ExpertsR80 Outside Attorney Fees - LegalR81 Outside Attorney Fees - Workers Comp

Sub-Total Legal Services

CEPP82 Monitoring/Influencing Education83 K-12 Policy and Practice Materials Production84 Contract Data Research System

Sub-Total CEPP

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

TRAINING AND

AFFILIATE PROFESSIONAL GRASSROOTS GOVT COMM. LEGAL GOVERNANCE HUMAN FINANCE & PRINTINGSERVICES LEARNING CAMPAIGNS RELATIONS DIVISION SERVICES CEPP & ADMIN RESOURCES ACCOUNTING ITS & MAILING

0 0 0 0 110,000 0 0 0 0 0 0 00 0 0 0 1,000 0 0 0 0 0 0 00 0 0 0 1,600 0 0 0 0 0 0 00 0 0 0 85,000 0 0 0 0 0 0 00 0 0 0 60,000 0 0 0 0 0 0 00 0 0 0 180,000 0 0 0 0 0 0 00 0 0 0 2,500 0 0 0 0 0 0 0

0 0 0 0 440,100 0 0 0 0 0 0 0

0 0 0 0 0 170,000 0 0 0 0 0 00 0 0 0 0 2,073,000 0 0 0 0 0 00 0 0 0 0 220,000 0 0 0 0 0 0

0 0 0 0 0 2,463,000 0 0 0 0 0 0

0 0 0 0 0 0 3,000 0 0 0 0 00 0 0 0 0 0 4,000 0 0 0 0 00 0 0 0 0 0 19,100 0 0 0 0 0

0 0 0 0 0 0 26,100 0 0 0 0 0

55

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

ANNUAL BOARD OFMEETING DIRECTORS

APPROVED PROPOSED INCREASE PERCENT LN 2016-2017 2017-2018 (DECREASE) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17

Governance & AdministrationR85 Annual Meeting 327,850 403,000 75,150 22.92%R86 Human Civil Rights Dinner & Awards 20,000 20,000 0 0.00%87 Board Meetings 95,500 150,000 54,500 57.07%88 Other Board Activities 91,000 91,000 0 0.00%89 Executive Committee Meetings 46,700 35,015 (11,685) -25.02%90 Other Executive Committee Activities 25,900 25,900 0 0.00%91 President's Special Projects 8,000 8,000 0 0.00%92 National Conferences 15,000 25,000 10,000 66.67%93 NEA Delegate Stipends 173,200 165,000 (8,200) -4.73%

R94 NEA Convention Expenses 135,000 135,000 0 0.00%95 MTA & NEA Elections 37,000 52,000 15,000 40.54%96 Committees 150,000 150,000 0 0.00%97 Policy, Documents, Projects, Coalitions & Donations 167,250 170,000 2,750 1.64%98 AFL/CIO Membership Dues 213,000 213,000 0 0.00%

Sub-Total Governance & Administration 1,505,400 1,642,915 137,515 9.13%

Human Resources99 Internal Employee / Management Meetings 20,400 2,000 (18,400) -90.20%

100 All - Staff Meetings 47,000 43,000 (4,000) -8.51%101 Employee Engagement and Recognition 8,000 18,000 10,000 125.00%102 Recruitment 20,000 25,000 5,000 25.00%

Sub-Total Human Resources 95,400 88,000 (7,400) -7.76%

Total Program Expenses 9,195,676 9,471,846 276,170 3.00%

5656

LNREF

Governance & AdministrationR85 Annual Meeting R86 Human Civil Rights Dinner & Awards87 Board Meetings88 Other Board Activities89 Executive Committee Meetings90 Other Executive Committee Activities91 President's Special Projects92 National Conferences93 NEA Delegate Stipends

R94 NEA Convention Expenses95 MTA & NEA Elections96 Committees97 Policy, Documents, Projects, Coalitions & Donations98 AFL/CIO Membership Dues

Sub-Total Governance & Administration

Human Resources99 Internal Employee / Management Meetings

100 All - Staff Meetings101 Employee Engagement and Recognition102 Recruitment

Sub-Total Human Resources

Total Program Expenses

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

TRAINING AND

AFFILIATE PROFESSIONAL GRASSROOTS GOVT COMM. LEGAL GOVERNANCE HUMAN FINANCE & PRINTINGSERVICES LEARNING CAMPAIGNS RELATIONS DIVISION SERVICES CEPP & ADMIN RESOURCES ACCOUNTING ITS & MAILING

0 0 0 0 0 0 0 403,000 0 0 0 00 0 0 0 0 0 0 20,000 0 0 0 00 0 0 0 0 0 0 150,000 0 0 0 00 0 0 0 0 0 0 91,000 0 0 0 00 0 0 0 0 0 0 35,015 0 0 0 00 0 0 0 0 0 0 25,900 0 0 0 00 0 0 0 0 0 0 8,000 0 0 0 00 0 0 0 0 0 0 25,000 0 0 0 00 0 0 0 0 0 0 165,000 0 0 0 00 0 0 0 0 0 0 135,000 0 0 0 00 0 0 0 0 0 0 52,000 0 0 0 00 0 0 0 0 0 0 150,000 0 0 0 00 0 0 0 0 0 0 170,000 0 0 0 00 0 0 0 0 0 0 213,000 0 0 0 0

0 0 0 0 0 0 0 1,642,915 0 0 0 0

0 0 0 0 0 0 0 0 2,000 0 0 00 0 0 0 0 0 0 0 43,000 0 0 00 0 0 0 0 0 0 0 18,000 0 0 00 0 0 0 0 0 0 0 25,000 0 0 0

0 0 0 0 0 0 0 0 88,000 0 0 0

983,757 1,070,200 184,775 872,999 440,100 2,463,000 26,100 1,642,915 88,000 1,700,000 0 0

57

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

ANNUAL BOARD OFMEETING DIRECTORS

APPROVED PROPOSED INCREASE PERCENT LN 2016-2017 2017-2018 (DECREASE) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17

ADMINISTRATIVE EXPENSES103 Office/Building Supplies and Small Equip 153,500 153,500 0 0.00%104 Equipment Maintenance/Leasing 228,500 217,400 (11,100) -4.86%105 Computer Leasing 40,000 35,000 (5,000) -12.50%106 Internet Connectivity 28,000 28,000 0 0.00%107 Equipment Repairs - Printing and Mailing 2,000 4,000 2,000 100.00%108 Software Packages 135,565 135,565 0 0.00%109 Insurance - APL Policy 18,000 18,000 0 0.00%110 Offsite Storage 30,000 12,000 (18,000) -60.00%111 Bank Service Fees 24,000 24,000 0 0.00%112 MTAB-Hanover Property Casualty Advertising Fee 190,000 190,000 0 0.00%113 Corporate Insurance 126,000 115,000 (11,000) -8.73%114 Postage and Delivery 84,100 84,100 0 0.00%115 Paper 21,542 21,542 0 0.00%116 Dues 39,350 37,850 (1,500) -3.81%117 Subscriptions 132,000 112,900 (19,100) -14.47%118 Furniture/Fixtures 5,000 5,000 0 0.00%119 Records Retention 25,000 25,000 0 0.00%

Total Administrative Expenses 1,282,557 1,218,857 (63,700) -4.97%

TOTAL EXPENSES BEFORE CONTINGENCY 44,425,261 45,694,181 1,268,920 2.86%

120 Depreciation 570,000 500,000 (70,000) -12.28%121 Contingency 765,315 559,493 (205,822) -26.89%122 Reserve Strengthening Fund 0 704,000 704,000 100.00%123 Unrelated Business Income Tax 26,000 29,000 3,000 11.54%

TOTAL EXPENSES 45,786,576 47,486,674 1,700,098 3.71%

NET INCOME/(LOSS) 76,632 30,320 (46,312) -60.43%

5858

LNREF

ADMINISTRATIVE EXPENSES103 Office/Building Supplies and Small Equip104 Equipment Maintenance/Leasing105 Computer Leasing106 Internet Connectivity107 Equipment Repairs - Printing and Mailing108 Software Packages109 Insurance - APL Policy110 Offsite Storage111 Bank Service Fees112 MTAB-Hanover Property Casualty Advertising Fee113 Corporate Insurance114 Postage and Delivery115 Paper116 Dues 117 Subscriptions 118 Furniture/Fixtures119 Records Retention

Total Administrative Expenses

TOTAL EXPENSES BEFORE CONTINGENCY

120 Depreciation121 Contingency122 Reserve Strengthening Fund123 Unrelated Business Income Tax

TOTAL EXPENSES

NET INCOME/(LOSS)

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

OPERATING BUDGETDETAIL PROGRAM BUDGET BY LINE ITEM

TRAINING AND

AFFILIATE PROFESSIONAL GRASSROOTS GOVT COMM. LEGAL GOVERNANCE HUMAN FINANCE & PRINTINGSERVICES LEARNING CAMPAIGNS RELATIONS DIVISION SERVICES CEPP & ADMIN RESOURCES ACCOUNTING ITS & MAILING

50,000 0 0 0 0 0 0 0 0 100,500 0 3,00044,800 0 0 0 0 0 0 0 0 0 172,600 0

0 0 0 0 0 0 0 0 0 0 35,000 00 0 0 0 0 0 0 0 0 0 28,000 00 0 0 0 0 0 0 0 0 0 0 4,0000 37,565 0 0 11,000 0 0 0 0 12,000 75,000 00 0 0 0 0 18,000 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 12,0000 0 0 0 0 0 0 0 0 24,000 0 00 0 0 0 0 0 0 0 0 190,000 0 00 0 0 0 0 0 0 0 0 115,000 0 0

13,500 0 0 0 300 0 0 0 0 0 0 70,3000 0 0 0 0 0 0 0 0 0 0 21,542

800 2,000 0 500 2,000 9,000 2,000 18,500 700 1,700 0 6509,000 0 1,700 3,500 9,000 81,700 2,500 3,200 500 600 1,200 0

0 0 0 0 0 0 0 5,000 0 0 0 00 0 0 0 0 0 0 0 0 0 0 25,000

118,100 39,565 1,700 4,000 22,300 108,700 4,500 26,700 1,200 443,800 311,800 136,492

15,753,155 3,023,028 1,873,766 2,675,077 2,649,859 6,622,788 1,220,862 4,696,967 707,907 4,373,306 1,343,635 753,831

0 0 0 0 0 0 0 0 0 500,000 0 00 0 0 0 0 0 0 559,493 0 0 0 00 0 0 0 0 0 0 0 0 704,000 0 00 0 0 0 0 0 0 0 0 29,000 0 0

15,753,155 3,023,028 1,873,766 2,675,077 2,649,859 6,622,788 1,220,862 5,256,460 707,907 5,606,306 1,343,635 753,831

0 0 0 0 0 0 0 0 0 30,320 0 0

59

BOARD OF DIRECTORS

2016 - 2017 RECOMMENDED RECOMMENDED PERCENT

ADOPTED BUDGET INC/(DECR) INC/(DECR)

BUDGET 2017 - 2018 FROM FY 17 FROM FY 17

Total Salaries & Fringes Benefits 30,442,255 31,524,540 1,082,285 3.56%

Total Contracted Services & Professional Fees 790,000 686,000 (104,000) -13.16%

Total Facilities & Telephone 1,932,023 2,082,438 150,415 7.79%

Total Business Expenses 782,750 710,500 (72,250) -9.23%

Total Administrative Expenses 1,282,557 1,218,857 (63,700) -4.97%

PROGRAM EXPENSES

Affiliate Services

30 State and Local Organizing 93,000 523,000 430,000 462.37%31 Higher Ed Research, Organizing and Policy 25,000 1,000 (24,000) -96.00%36 Indoor Air Quality/ Workplace Health/ Safety Consultant 50,000 40,000 (10,000) -20.00%37 Local Office Support 1,650,000 1,700,000 50,000 3.03%39 Staff Meeting/Training 55,000 40,000 (15,000) -27.27%40 Part Time Rep Meeting/Training 4,500 1,000 (3,500) -77.78%

Training

44 Leadership & Organizational Development 187,615 140,000 (47,615) -25.38%45 Local Presidents Meetings 99,500 75,000 (24,500) -24.62%

R46 Summer Conference 502,100 450,000 (52,100) -10.38%R47 Workshops 20,000 30,000 10,000 50.00%R50 Higher Ed Conference 36,000 39,000 3,000 8.33%R51 ESP Leadership Development 25,000 62,000 37,000 148.00%R53 Retired Conference and Gatherings 55,000 67,200 12,200 22.18%

54 General Conference Supplies 0 8,000 8,000 100.00%55 Occ Vocational Conference 0 10,000 10,000 100.00%

Grassroots Campaigns

58 LPAT Meetings 25,000 10,000 (15,000) -60.00%59 Member to Member Activities - Elections 100,000 50,000 (50,000) -50.00%60 Targeted Legislative Races 100,000 25,000 (75,000) -75.00%63 Telephone Town Halls 100,000 0 (100,000) -100.00%64 Student Membership Program 10,000 15,000 5,000 50.00%

MASSACHUSETTS TEACHERS ASSOCIATIONSUMMARY OF RECOMMENDED PROGRAM CHANGES

2017 - 2018

6060

Government Relations

67 VOTE 500 14,999 14,499 2899.80%71 State Budget / Issues Activities / Polling 340,000 280,000 (60,000) -17.65%

Communications

72 Media/ Policy Priorities 120,500 110,000 (10,500) -8.71%73 Local/Community PR Materials 3,000 1,000 (2,000) -66.67%

R75 MTA Today - Printing 92,500 85,000 (7,500) -8.11%R76 MTA Today - Postage 65,000 60,000 (5,000) -7.69%

77 Home Page/Internet Costs 196,004 180,000 (16,004) -8.17%78 MTA Today Layout & Copy Editing 3,500 2,500 (1,000) -28.57%

Legal

R80 Outside Attorney Fees - Legal 1,942,000 2,073,000 131,000 6.75%

CEPP

82 Monitoring/Influencing Education 10,000 3,000 (7,000) -70.00%83 K-12 Policy and Practice Materials Production 30,000 4,000 (26,000) -86.67%84 Contract Data Research System 32,025 19,100 (12,925) -40.36%

Governance and Administration

R85 Annual Meeting 327,850 403,000 75,150 22.92%87 Board Meetings 95,500 150,000 54,500 57.07%89 Executive Committee Meetings 46,700 35,015 (11,685) -25.02%92 National Conferences 15,000 25,000 10,000 66.67%93 NEA Delegate Stipends 173,200 165,000 (8,200) -4.73%95 MTA & NEA Elections 37,000 52,000 15,000 40.54%97 Policy, Documents, Projects, Coalitions and Donations 167,250 170,000 2,750 1.64%

Human Resources

99 Internal Employee/Management Meetings 20,400 2,000 (18,400) -90.20%100 All Staff Meetings 47,000 43,000 (4,000) -8.51%101 Employee Engagement and Recognition 8,000 18,000 10,000 125.00%102 Recruitment 20,000 25,000 5,000 25.00%

61

 

 

 

 

 

 

33 33

6262

EXPENSE LINE ITEM WITH ASSOCIATED REVENUE2017-2018

EXPENSE LINE ITEM DESCRIPTION AMOUNT REVENUE LINE ITEM DESCRIPTION AMOUNT NET COST TO MTA

Affiliate Services

#1 Salaries Affiliate Services 6,743,207 #3 NEA Uniserv Funding Full-Time 1,644,216 5,098,991#3 Part-time Professional Staff 330,000 #4 NEA Uniserv Funding Part-Time 144,848 185,152#38 Membership Materials/I.D. Cards/Calendar 187,400 #13 Calender Handbook Revenue 1,300 186,100

Training and Professional Learning

#1 Salaries Training Division 615,770 #3 NEA Uniserv Funding Full-Time 78,296 537,474#46 Summer Conference 450,000 #8 Summer Conference 50,000 400,000#47 Workshops 30,000 #7 Conferences/Workshops 1,700 28,300#48 New Members Conference 40,000 #7 Conferences/Workshops 9,000 31,000#49 Ehinic Minority Affairs Committee Program & Conf 28,000 #7 Conferences/Workshops 5,000 23,000#50 Higher Ed Conference 39,000 #7 Conferences/Workshops 4,000 35,000#52 ESP Conference 121,000 #7 Conferences/Workshops 17,000 104,000#53 Retired Conference and Gatherings 67,200 #7 Conferences/Workshops 5,600 61,600

Grassroots

#1 Salaries Grassroots Division 828,050 #3 NEA Uniserv Funding Full-Time 78,296 749,754#3 Part-time Professional Staff (LPAT) 315,000 #4 NEA Uniserv Funding Part-Time 90,040 224,960

Communications

#75 & 76 MTA TODAY 145,000 #12 Newspaper Advertising 60,000 85,000

Legal Services

#1 Legal Services Salaries 1,841,189 #5 NEA Legal Reimbursements 1,450,000 391,189#79 Auxillary Support 170,000 #5 NEA Legal Reimbursements 0 170,000#80 Outside Atty Fees - Legal 2,073,000 #6 Insurance & Court Reimb. Fees 8,000 2,065,000#81 Outside Atty Fees - Workers' Comp. 220,000 #9 Workers' Comp. Reimb. 30,000 190,000

CEPP

#1 CEPP Salaries 616,770 #3 NEA Uniserv Funding Full-Time 39,148 577,622

Governance and Administration

#85 Annual Meeting 403,000 #10 Annual Meeting 17,500 385,500#86 Human Civil Rights Dinner & Awards 20,000 #15 Human Civil Rights Dinner & Awards 600 19,400#94 NEA Convention 135,000 #11 NEA Conv. 21,450 113,550

Total Finance & Accounting 4,373,306 #16 Interest 925,000 2,724,306#17 Misc. Income 149,000#18 Hanover P&C Endorsement and Royalty Inco 575,000

Total Printing & Mailing 753,831 #14 Printing Income 50,000 703,831

63

AFFILIATE SERVICES PROGRAM 1.0: CONTRACT NEGOTIATIONS

A. Chapter 150E Negotiations (1.1) UniServ Consultant Spokesperson

1.11 Preparation, research, advising (telephone, e-mail, etc.), meetings (team, preparation, membership, ratification, etc.) Assist local associations in bargaining processes, including preparation of asking packages, acting as ongoing strategy consultant, preparation for impasse procedures, writing final agreements, assisting in the ratification process and coordinating political action and/or community relations campaigns required to fund negotiated agreements.

1.12 Bargaining Sessions, act as at-table spokesperson or resource for local associations. 1.13 Fact finding - Preparing for and representing local associations before MLRC and other administrative activities.

Local Spokesperson 1.14 Preparation, research, advising (telephone, e-mail, etc.), meetings (team, preparation, membership, ratification, etc.) Assist local associations in

bargaining processes, including preparation of asking packages, acting as ongoing strategy consultant, preparation for impasse procedures, writing final agreements, assisting in the ratification process and coordinating political action and/or community relations campaigns required to fund negotiated agreements.

1.15 Bargaining Sessions, act as at-table spokesperson or resource for local associations. Organizing Activities 1.16 Internal organizing in support of bargaining. 1.17 External organizing in support of bargaining (e.g. town meeting).

B. Health Insurance Negotiations (§19, §21, Ch. 150E) (1.2)

UniServ Consultant Spokesperson 1.21 Preparation, research, advising (telephone, e-mail, etc.), meetings (IAC, PEC, membership, etc.). 1.22 Bargaining sessions. 1.23 Section 21 Review Panel-preparation, presentation, panelist. Other Spokesperson 1.24 Preparation, research, advising (telephone, e-mail, etc.), meetings (IAC, PEC, membership, etc.). 1.25 Bargaining sessions. 1.26 Section 21 Review Panel-preparation, presentation, panelist. Organizing Activities 1.27 Internal organizing in support of bargaining. 1.28 External organizing in support of bargaining (e.g. town meeting). Level 4 School Procedures 1.3

1.31 Preparation, research, advising (phone, email, etc.), meetings (team, prep, membership, ratification, etc.). 1.32 Bargaining sessions.

1.33 Internal organizing in support of Level 4 process. 1.34 External organizing in support of Level 4 process (including community meetings and organizing). 1.35 Preparation and presentation of case at Joint Resolution Committee.

6464

AFFILIATE SERVICES (CONTINUED)

PROGRAM 2.0: CONTRACT ENFORCEMENT & LEGAL RIGHTS

A. Contract interpretation (2.1) 2.11 Advice to local leaders – in person, phone, email, etc. 2.12 Advice to individual members – in person, phone, email, etc. B. Grievance Process (2.2)

UniServ Consultant Lead

2.21 Preparation, research, investigating, advising local/member, prep meetings. 2.22 Settlement negotiations, hearings.

Member Lead

2.23 Preparation, research, investigating, advising local/member, prep meetings.

C. Arbitration (2.3)

UniServ Consultant Lead 2.31 Preparation, research, investigating, advising local/member, prep meetings. 2.32 Settlement negotiations, mediation. 2.33 Hearings. 2.34 Preparation & writing of briefs. Legal Lead 2.35 Preparation, research, investigating, advising local/member, meetings.

2.36 Submission to legal and ongoing involvement including mediation, settlement discussions, attending hearings, discussing and reviewing briefs.

D. Division of Labor Relations (2.4)

Legal Lead

2.41 Charge: Preparation, research, investigating, advising local/member, meetings. 2.42 Submission to legal and ongoing involvement including mediation, settlement discussions, attending hearings, discussing and reviewing briefs.

E. Discipline (2.5) UniServ Consultant Lead 2.51 Preparation, research, investigating, advising local/member, prep meetings. 2.52 Weingarten meetings, §42D hearings. Local Lead 2.53 Preparation, research, investigating, advising local/member, prep meetings. 2.54 Weingarten meetings, §42D hearings.

65

AFFILIATE SERVICES (CONTINUED)

F. Performance Evaluation (2.6) UniServ Consultant Lead 2.61 Preparation, research, investigating, advising local/member, prep meetings. 2.62 Hearings & meetings.

Local Lead

2.63 Preparation, research, investigating, advising local/member, prep meetings. 2.64 Hearings & meetings.

G. Other Legal Matters (criminal, discrimination, retirement, etc.) (2.7)

2.71 Preparation, research, investigating, advising local/member, prep meetings. 2.72 Submission to Legal, ongoing involvement.

PROGRAM 3.0: INTERNAL ORGANIZING FOR MEMBER ENGAGEMENT & LOCAL POWER

A. General Internal Organizing for Membership Engagement and Local Power (3.1) 3.11 Planning and advising local on general internal/membership organizing or mobilizing activities. 3.12 Participation in general internal/membership organizing or mobilizing activities.

B. Full Capacity Local Project (FCLA) (3.2)

3.21 Recruitment & organizing. 3.22 FCL local: assessment, planning, advising.

C. Training – members, locals, regional, statewide, national (3.3) 3.31 Planning, preparing and evaluating training. 3.32 Presentation (face-to-face/Web training). PROGRAM 4.0: POLITICAL & MEMBERSHIP ORGANIZING (NON-CHARGABLE PROGRAMS)

A. Local Political Organizing (4.1) 4.11 PAL recruitment and support. 4.12 Local elections – candidates. 4.13 Local elections - issues: overrides, ballot questions, town meetings (but use 1.17 for town meetings contract funding issues).

B. State Political Organizing (4.2) 4.21 LPAT – attending LPAT meetings & other LPAT support activities. 4.22 Legislative lobbying. 4.23 Executive branch lobbying (DESE, BOHE non-contract issues). 4.24 State elections – candidates. 4.25 State elections – ballot questions. 4.26 State elections – consolidated candidate and ballot campaigns.

6666

AFFILIATE SERVICES (CONTINUED)

C. National Political Organizing (4.3) 4.31 Federal elections. 4.32 Political assistance to NEA and other states.

D. New Membership Organizing (4.4) 4.41 Organizing new affiliates and bargaining units.

E. Defensive Organizing (4.5)

4.51 Defend existing affiliates. PROGRAM 5.0: POLICY & PROGRAM DEVELOPMENT

A. Projects & Work Groups (5.1) 5.11, List groups (organic list). et al

B. MTA Governance Committees (5.2) 5.21, List committees (organic list). et al

C. MTA Governance Meetings (5.3) 5.31 Statewide/Regional Presidents’ Meetings. 5.32 MTA Executive Committee Meetings. 5.33 MTA Board of Directors Meetings. 5.34 MTA Annual Meeting.

D. MTAB (5.4) 5.41 General support for MTAB programs. PROGRAM 6.0: STAFF TRAINING & COLLABORATION

A. Staff Meetings (6.1) 6.11 Regional Staff Meetings. 6.12 Affiliate Services Staff Meetings. 6.13 All-Staff Meetings.

B. Staff Training and Professional Development (6.2) 6.21 Training/Conferences [participant]. 6.22 Training/Conferences [presenter]. 6.23 General Reading and Research.

C. General Administrative Activities (6.3) 6.31 Activity and expense reports. 6.32 Other reports.

6.33 Office activities (e.g. filing, maintenance, etc.).

PROGRAM 7.0: ADMINISTRATIVE MANAGEMENT (Director, Managers & Administrators Only) 7.11 Supervisory and managerial responsibilities associated with the Division of Affiliate Services and Higher Education (both MTA Management and Affiliate

Services Management meetings).

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MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

AFFILIATE SERVICES COMBINED

REGIONAL SERVICE CENTERS, HIGHER EDUCATION, AFFILIATE SERVICES PROGRAM MANAGEMENT

ADOPTED PROPOSED PROPOSED PROPOSED % :LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

REF BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0R E V E N U EMEMBERSHIP DUES

1 Affiliation Dues 13,175,534 13,847,680 672,146 5.10% : 2,064,940 4,829,303 1,669,684 1,028,177 365,605 2,088,292 1,801,6792 Agency Fee 119,154 115,111 (4,043) -3.39% : 26,646 38,350 11,893 3,973 3,147 16,700 14,402

TOTAL MEMBERSHIP DUES 13,294,688 13,962,791 668,103 5.03% : 2,091,586 4,867,653 1,681,577 1,032,150 368,752 2,104,992 1,816,081

PROGRAM REVENUE3 NEA UniServ Funding - Full/Time 1,629,768 1,644,216 14,448 0.89% : 1,644,216 0 0 0 0 0 04 NEA UniServ Funding - Part/Time 143,560 144,848 1,288 0.90% : 144,848 0 0 0 0 0 0

13 Calendar Handbook Advertising 1,300 1,300 0 0.00% : 0 0 1,300 0 0 0 0

Total Program Revenue 1,774,628 1,790,364 15,736 0.89% : 1,789,064 0 1,300 0 0 0 0

TOTAL OPERATING REVENUE 15,069,316 15,753,155 683,839 4.54% : 3,880,650 4,867,653 1,682,877 1,032,150 368,752 2,104,992 1,816,081

E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 6,556,415 6,743,207 186,792 2.85% : 1,657,722 2,439,394 734,842 226,443 181,235 1,005,098 498,4732 Wages 983,248 1,102,972 119,724 12.18% : 258,248 351,775 111,988 39,547 31,049 151,833 158,532

R3 Part-time Staff 330,000 330,000 0 0.00% : 330,000 0 0 0 0 0 04 Overtime 9,900 8,400 (1,500) -15.15% : 7,800 0 0 0 0 0 6005 FICA 539,662 545,949 6,287 1.16% : 153,928 184,966 56,177 17,634 14,097 77,295 41,8526 Pension 3,094,224 3,056,598 (37,626) -1.22% : 745,770 1,087,005 329,718 103,579 82,680 450,559 257,2877 Health & Dental Insurance 1,572,062 1,620,052 47,990 3.05% : 396,816 572,755 167,976 54,716 42,565 247,859 137,3658 Post Retirement Health Insurance 125,160 125,160 0 0.00% : 31,077 44,429 13,483 4,259 3,395 18,747 9,7709 Life Insurance 53,133 49,405 (3,728) -7.02% : 12,055 17,568 5,328 1,674 1,337 7,282 4,161

10 Long Term Disability 51,515 63,062 11,547 22.41% : 15,385 22,427 6,804 2,137 1,705 9,297 5,30711 State/Federal Unemployment Tax/Univ Hlth 52,843 52,774 (69) -0.13% : 24,107 13,580 4,124 1,304 1,040 5,724 2,89512 Worker's Compensation 20,367 20,161 (206) -1.01% 4,922 7,172 2,175 685 546 2,972 1,68913 Training & Tuition Reimbursement - Staff 42,500 36,000 (6,500) -15.29% : 0 0 0 0 0 36,000 014 Field Rep Intern Program 10,000 0 (10,000) -100.00% 0 0 0 0 0 0 0

Total Salaries & Fringe Benefits 13,441,029 13,753,740 312,711 2.33% : 3,637,830 4,741,071 1,432,615 451,978 359,649 2,012,666 1,117,931

FACILITIES & TELEPHONE22 Telephone 56,000 58,000 2,000 3.57% : 0 0 0 0 0 0 58,00023 Rent 374,880 378,558 3,678 0.98% : 0 0 0 0 0 0 378,55824 Janitorial Supplies/Services 33,000 33,000 0 0.00% : 0 0 0 0 0 0 33,00025 Utilities and Operating Expenses - Leaseholds 80,000 80,000 0 0.00% : 0 0 0 0 0 0 80,000

Total Facilities & Telephone 543,880 549,558 5,678 1.04% : 0 0 0 0 0 0 549,558

BUSINESS EXPENSES26 Travel - Mileage 230,000 216,000 (14,000) -6.09% : 54,701 81,780 23,613 7,033 5,710 32,964 10,19927 Travel - Miscellaneous Expenses & Parking 110,250 132,000 21,750 19.73% : 27,119 44,802 12,892 4,139 3,393 19,362 20,293

Total Transportation & Travel 340,250 348,000 7,750 2.28% : 81,820 126,582 36,505 11,172 9,103 52,326 30,492

PROGRAM EXPENSES

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MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

AFFILIATE SERVICES COMBINED

REGIONAL SERVICE CENTERS, HIGHER EDUCATION, AFFILIATE SERVICES PROGRAM MANAGEMENT

ADOPTED PROPOSED PROPOSED PROPOSED % :LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

REF BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0

30 State and Local Organizing 93,000 523,000 430,000 462.37% : 0 0 0 523,000 0 0 031 Higher Ed Research, Organizing and Policy 25,000 25,000 0 0.00% : 0 0 0 25,000 0 0 032 Higher Ed Membership Data Reimbursement 35,000 35,000 0 0.00% : 0 0 0 35,000 0 0 033 Large Urban Locals 16,357 16,357 0 100.00% : 0 0 16,357 0 0 0 034 Collective Bargaining/Crisis Funds 25,000 25,000 0 0.00% : 25,000 0 0 0 0 0 035 Health & Welfare Initiatives Consultant 70,000 70,000 0 0.00% : 70,000 0 0 0 0 0 036 Indoor Air Quality/Workplace Health/Safety Consulta 50,000 40,000 (10,000) -20.00% : 40,000 0 0 0 0 0 0

R38 Membership Materials/I.D. Cards 187,400 187,400 0 0.00% : 0 0 187,400 0 0 0 039 Staff Meetings/Training 55,000 40,000 (15,000) -27.27% : 0 0 0 0 0 40,000 040 P/T Rep. Meetings 4,500 1,000 (3,500) -77.78% : 1,000 0 0 0 0 0 041 Higher Ed Negotiations Support 25,000 25,000 0 0.00% : 25,000 0 0 0 0 0 042 Higher ED Leadership Meetings 10,000 10,000 0 0.00% 0 0 10,000 0 0 0 043 Membership Recruitment 10,000 10,000 0 0.00% : 0 0 0 10,000 0 0 0

Total Program Expenses 606,257 1,007,757 401,500 66.23% 161,000 0 213,757 593,000 0 40,000 0

ADMINISTRATIVE EXPENSES

103 Office/Building Supplies & Small Equipment 53,000 50,000 (3,000) -5.66% : 0 0 0 0 0 0 50,000104 Equipment Maintenance/Leasing 55,900 44,800 (11,100) -19.86% : 0 0 0 0 0 0 44,800114 Postage and Delivery 13,500 13,500 0 0.00% : 0 0 0 0 0 0 13,500116 Dues 800 800 0 0.00% : 0 0 0 0 0 0 800117 Subscriptions 14,700 9,000 (5,700) -38.78% : 0 0 0 0 0 0 9,000

Total Administrative Expenses 137,900 118,100 (19,800) -14.36% : 0 0 0 0 0 0 118,100

TOTAL EXPENSES 15,069,316 15,777,155 707,839 4.70% : 3,880,650 4,867,653 1,682,877 1,056,150 368,752 2,104,992 1,816,081

NET INCOME (LOSS) 0 (24,000) (24,000) 0 0 0 (24,000) 0 0 0

Division Staff:

Director, Affiliate Services 172,700Affiliate Services Administrator 0

Regional Managers (2) 327,918Director, Higher Education 163,959

Consultants (42) 6,062,630Data Specialist 118,164Coordinator (4) 292,916Secretaries (9) 657,592Part Time Regional Representatives (40) 330,000

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MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

AFFILIATE SERVICES COMBINED

REGIONAL SERVICE CENTERS, HIGHER EDUCATION, AFFILIATE SERVICES PROGRAM MANAGEMENT

ADOPTED PROPOSED PROPOSED PROPOSED % :LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : HIGHER PROGRAM

REF BUDGET BUDGET FROM FY 17 FROM FY 17 : CENTRAL METRO NORTHEAST SOUTHEAST HOLYOKE PITTSFIELD EDUCATION MANAGEMENTR E V E N U EMEMBERSHIP DUES

1 Affiliation Dues 13,175,534 13,847,680 672,146 5.10% : 1,877,836 1,922,476 1,779,437 1,716,858 1,476,524 641,116 2,084,705 2,348,7282 Agency Fee 119,154 115,111 (4,043) -3.39% : 15,983 16,629 15,311 15,290 12,475 5,382 17,427 16,614

TOTAL MEMBERSHIP DUES 13,294,688 13,962,791 668,103 5.03% : 1,893,819 1,939,105 1,794,748 1,732,148 1,488,999 646,498 2,102,132 2,365,342

PROGRAM REVENUE3 NEA UniServ Funding - Full/Time 1,629,768 1,644,216 14,448 0.89% : 274,036 274,036 274,036 274,036 195,740 78,296 274,036 04 NEA UniServ Funding - Part/Time 143,560 144,848 1,288 0.90% : 0 0 0 0 0 0 0 144,848

13 Calendar Handbook Advertising 1,300 1,300 0 0.00% : 0 0 0 0 0 0 0 1,300

Total Program Revenue 1,774,628 1,790,364 15,736 0.89% : 274,036 274,036 274,036 274,036 195,740 78,296 274,036 146,148

TOTAL OPERATING REVENUE 15,069,316 15,753,155 683,839 4.54% : 2,167,855 2,213,141 2,068,784 2,006,184 1,684,739 724,794 2,376,168 2,511,490

E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 6,556,415 6,743,207 186,792 2.85% : 1,028,351 1,052,559 991,789 913,666 749,685 288,521 1,218,018 500,6182 Wages 983,248 1,102,972 119,724 12.18% : 161,700 144,316 161,700 125,232 155,110 79,200 79,200 196,514

R3 Part-time Staff 330,000 330,000 0 0.00% : 0 0 0 0 0 0 0 330,0004 Overtime 9,900 8,400 (1,500) -15.15% : 2,000 3,000 500 1,000 500 500 300 6005 FICA 539,662 545,949 6,287 1.16% : 79,080 78,147 78,118 73,638 59,511 25,035 82,797 69,6236 Pension 3,094,224 3,056,598 (37,626) -1.22% : 462,986 465,191 448,455 404,430 352,653 143,313 506,376 273,1947 Health & Dental Insurance 1,572,062 1,620,052 47,990 3.05% : 215,341 262,144 185,449 254,619 178,479 104,502 274,115 145,4038 Post Retirement Health Insurance 125,160 125,160 0 0.00% : 18,774 18,774 18,774 18,774 14,602 6,258 18,774 10,4309 Life Insurance 53,133 49,405 (3,728) -7.02% : 7,482 7,518 7,248 6,540 5,700 2,316 8,183 4,418

10 Long Term Disability 51,515 63,062 11,547 22.41% : 9,553 9,598 9,253 8,342 7,276 2,956 10,448 5,63611 State/Federal Unemployment Tax/Univ Hlth 52,843 52,774 (69) -0.13% : 5,784 5,784 5,784 5,784 4,548 1,854 5,562 17,67412 Worker's Compensation 20,367 20,161 (206) -1.01% 3,064 3,082 2,958 2,669 2,329 941 3,325 1,79313 Training & Tuition Reimbursement - Staff 42,500 36,000 (6,500) -15.29% : 0 0 0 0 0 0 5,000 31,00014 Field Rep Intern Program 10,000 0 (10,000) -100.00% 0 0 0 0 0 0 0 0

Total Salaries & Fringe Benefits 13,441,029 13,753,740 312,711 2.33% : 1,994,115 2,050,113 1,910,028 1,814,694 1,530,393 655,396 2,212,098 1,586,903

FACILITIES & TELEPHONE22 Telephone 56,000 58,000 2,000 3.57% : 7,500 16,000 7,500 7,500 7,500 12,000 0 023 Rent 374,880 378,558 3,678 0.98% : 71,400 81,528 69,276 82,470 48,276 25,608 0 024 Janitorial Supplies/Services 33,000 33,000 0 0.00% : 8,500 0 5,500 9,000 7,500 2,500 0 025 Utilities and Operating Expenses - Leaseholds 80,000 80,000 0 0.00% : 15,000 0 11,000 16,500 30,000 7,500 0 0

Total Facilities & Telephone 543,880 549,558 5,678 1.04% : 102,400 97,528 93,276 115,470 93,276 47,608 0 0

BUSINESS EXPENSES

26 Travel - Mileage 230,000 216,000 (14,000) -6.09% : 33,110 30,670 30,670 35,560 30,670 8,660 38,000 8,66027 Travel - Miscellaneous Expenses & Parking 110,250 132,000 21,750 19.73% : 14,370 14,370 10,450 19,600 14,370 2,600 33,970 22,270

Total Transportation & Travel 340,250 348,000 7,750 2.28% : 47,480 45,040 41,120 55,160 45,040 11,260 71,970 30,930

REGIONAL SERVICE CENTERS

7070

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

AFFILIATE SERVICES COMBINED

REGIONAL SERVICE CENTERS, HIGHER EDUCATION, AFFILIATE SERVICES PROGRAM MANAGEMENT

ADOPTED PROPOSED PROPOSED PROPOSED % :LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : HIGHER PROGRAM

REF BUDGET BUDGET FROM FY 17 FROM FY 17 : CENTRAL METRO NORTHEAST SOUTHEAST HOLYOKE PITTSFIELD EDUCATION MANAGEMENTREGIONAL SERVICE CENTERS

PROGRAM EXPENSES

30 State and Local Organizing 93,000 523,000 430,000 462.37% : 0 0 0 0 0 0 0 523,00031 Higher Ed Research, Organizing and Policy 25,000 1,000 (24,000) -96.00% : 0 0 0 0 0 0 1,000 032 Higher Ed Membership Data Reimbursement 35,000 35,000 0 0.00% : 0 0 0 0 0 0 35,000 033 Large Urban Locals 16,357 16,357 0 0.00% : 0 0 0 0 0 0 0 16,35734 Collective Bargaining/Crisis Funds 25,000 25,000 0 0.00% : 0 0 0 0 0 0 12,500 12,50035 Health & Welfare Initiatives Consultant 70,000 70,000 0 0.00% : 0 0 0 0 0 0 0 70,00036 Indoor Air Quality/Workplace Health/Safety Consultant 50,000 40,000 (10,000) -20.00% : 0 0 0 0 0 0 0 40,000

R38 Membership Materials/I.D. Cards 187,400 187,400 0 0.00% 0 0 0 0 0 0 0 187,40039 Staff Meetings/Training 55,000 40,000 (15,000) -27.27% : 0 0 0 0 0 0 7,000 33,00040 P/T Rep. Meetings 4,500 1,000 (3,500) -77.78% : 0 0 0 0 0 0 0 1,00041 Higher Ed Negotiations Support 25,000 25,000 0 0.00% : 0 0 0 0 0 0 25,000 042 Higher ED Leadership Meetings 10,000 10,000 0 0.00% 0 0 0 0 0 0 10,000 043 Membership Recruitment 10,000 10,000 0 0.00% 0 0 0 0 0 0 0 10,000

Total Program Expenses 606,257 983,757 377,500 62.27% 0 0 0 0 0 0 90,500 893,257

ADMINISTRATIVE EXPENSES

103 Office/Building Supplies & Small Equipment 53,000 50,000 (3,000) -5.66% : 10,660 10,660 10,660 10,660 4,530 2,830 0 0104 Equipment Maintenance/Leasing 55,900 44,800 (11,100) -19.86% : 9,500 5,000 8,500 7,000 9,000 5,800 0 0116 Postage and Delivery 13,500 13,500 0 0.00% : 3,000 2,400 3,200 2,000 2,000 900 0 0117 Dues 800 800 0 0.00% : 0 0 0 0 0 0 800 0

Subscriptions 14,700 9,000 (5,700) -38.78% : 700 2,400 2,000 1,200 500 1,000 800 400

Total Administrative Expenses 137,900 118,100 (19,800) -14.36% : 23,860 20,460 24,360 20,860 16,030 10,530 1,600 400

TOTAL EXPENSES 15,069,316 15,753,155 683,839 4.54% : 2,167,855 2,213,141 2,068,784 2,006,184 1,684,739 724,794 2,376,168 2,511,490

NET INCOME (LOSS) 0 0 0 : 0 0 0 0 0 0 0 0

71

 

 

 

 

 

 

33 33

7272

TRAINING AND PROFESSIONAL LEARNING PROGRAM 1.0: TRAINING DEVELOPMENT: Needs assessment, research, design and evaluation of training and professional learning curricula, materials and tools. PROGRAM 2.0: TRAINING DELIVERY: Preparation (planning, logistics, materials & supplies), scheduling, delivering, recordkeeping, evaluation and follow-up of training events, including workshops, conferences, webinars and other face-to-face and online formats. PROGRAM 3.0: CONFERENCES AND TRAININGS FOR MTA COMMITTEES AND CONSTITUENCIES: Developing, scheduling, delivering and evaluating annual, local and regional training events under the sponsorship of standing MTA committees and task forces and similar NEA sponsored trainings. PROGRAM 4.0: POLITICAL TRAINING (NONCHARGEABLE ACTIVITIES): Training development and delivery for LPATs, PALs and other audiences where the topic is political action. Other political activity as assigned (phone banks, rallies, LPAT meetings, etc.) PROGRAM 5.0: CONFERENCE AND MEETING PLANNING & SERVICES: Planning, coordinating, researching, budgeting, and evaluating association meetings and conferences including the MTA Annual Meeting, NEA Representative Assembly, Regional and All Presidents meetings and other MTA meetings. PROGRAM 6.0: IMPROVE PRACTICE & DEVELOP ORGANIZATIONAL POWER THROUGH GRANT-FUNDED PROGRAMS: Plan, write, manage and deliver programs with grant funding. PROGRAM 7.0: OTHER ACTIVITIES: Reading, research, filing, time and expense accounting, general office activities. Attendance at/Preparation for meetings including MTA staff meetings, MTA Executive Committee, Board of Directors, Presidents/All/Regional, Committee/Task Force, and private or governmental boards, commissions, task forces or committees. Participation in staff professional development. Presenting non-MTA conferences and trainings, including those offered by NEA and state affiliates and other professional and community organizations. Consultations and program planning or implementation for other MTA divisions, locals or affiliated organizations or agencies. PROGRAM 8.0: DIVISION MANAGEMENT: Managerial/Supervisory responsibilities within the Division of Training and Professional Learning.

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2017-2018

DIVISION OF TRAINING AND PROFESSIONAL LEARNING

LN ADOPTED PROPOSED PROPOSED PROPOSED % : R E Q U E S T E D

REF 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0

R E V E N U E

MEMBERSHIP DUES

1 Affiliation Dues 2,690,073 2,828,947 138,874 5.16% : 481,282 511,369 812,759 12,782 93,748 45,669 805,208 66,130

2 Agency Fee 23,580 23,485 (95) -0.40% : 6,632 2,287 2,191 176 258 629 10,399 913

TOTAL MEMBERSHIP DUES 2,713,653 2,852,432 138,779 5.11% : 487,914 513,656 814,950 12,958 94,006 46,298 815,607 67,043

PROGRAM REVENUE

3 NEA Uniserv Funding - Full time 77,608 78,296 688 0.89% : 0 39,148 39,148 0 0 0 0 0

7 Conference/Workshop Revenue 46,950 42,300 (4,650) -9.90% : 0 0 42,300 0 0 0 0 0

8 Summer Conference Revenue 100,000 50,000 (50,000) -50.00% : 0 0 50,000 0 0 0 0 0

Total Program Revenue 224,558 170,596 (53,962) -24.03% : 0 39,148 131,448 0 0 0 0 0

TOTAL OPERATING REVENUE 2,938,211 3,023,028 84,817 2.89% : 487,914 552,804 946,398 12,958 94,006 46,298 815,607 67,043

O P E R A T I N G E X P E N S E S

SALARIES & FRINGE BENEFITS

R1 Salaries 433,849 615,770 181,921 41.93% : 173,893 59,976 57,451 4,618 6,773 16,502 272,663 23,894

2 Wages 415,779 335,333 (80,446) -19.35% : 94,698 32,661 31,287 2,515 3,689 8,986 148,485 13,012

R3 Part Time Staff 155,699 155,699 0 0.00% 0 155,699 0 0 0 0 0 0

4 Overtime 23,000 39,000 16,000 69.57% : 11,014 3,799 3,639 293 429 1,045 17,269 1,512

5 FICA 73,931 78,985 5,054 6.84% : 18,942 18,444 6,258 503 738 1,798 29,700 2,602

6 Pension 341,437 363,812 22,375 6.55% : 102,741 35,435 33,944 2,729 4,002 9,750 161,096 14,115

7 Health & Dental Insurance 229,456 226,395 (3,061) -1.33% : 63,934 22,051 21,123 1,698 2,490 6,067 100,248 8,784

8 Post Retirement Health Insurance 16,688 16,688 0 100.00% : 4,713 1,625 1,557 125 184 446 7,389 649

9 Life Insurance 5,862 5,883 21 0.36% : 1,661 573 549 44 65 158 2,605 228

10 Long Term Disability 5,685 7,508 1,823 32.07% : 2,120 731 700 56 83 200 3,325 293

11 State/Federal Unemployment Tax/Univ Hlth 12,753 12,754 1 0.01% : 1,649 7,482 545 44 64 157 2,586 227

12 Worker's Compensation 2,292 2,436 144 6.28% : 688 237 227 18 27 65 1,079 95

13 Training & Tuition Reimbursement- Staff 12,000 11,000 (1,000) -8.33% : 0 0 0 0 0 0 11,000 0

Total Salaries & Fringe Benefits 1,728,431 1,871,263 142,832 #DIV/0! : 476,053 338,713 157,280 12,643 18,544 45,174 757,445 65,411

BUSINESS EXPENSES

26 Travel - Mileage 17,000 14,000 (3,000) -17.65% : 3,954 1,364 1,306 105 154 374 6,199 544

27 Travel - Miscellaneous Expenses & Parking 38,000 28,000 (10,000) -26.32% : 7,907 2,727 2,612 210 308 750 12,398 1,088

Total Business Expenses 55,000 42,000 (13,000) -23.64% : 11,861 4,091 3,918 315 462 1,124 18,597 1,632

PROGRAM EXPENSES

44 Leadership & Organizational Development 187,615 140,000 (47,615) -25.38% : 0 140,000 0 0 0 0 0 0

45 Local Presidents Meetings 99,500 75,000 (24,500) -24.62% : 0 0 0 0 75,000 0 0 0

R46 Summer Conference 502,100 450,000 (52,100) -10.38% : 0 0 450,000 0 0 0 0 0

R47 Workshops 20,000 30,000 10,000 50.00% : 0 30,000 0 0 0 0 0 0

R48 New Member Conferences 40,000 40,000 0 0.00% : 0 40,000 0 0 0 0 0 0

R49 Ethnic Minority Affairs Committee Program & Conf. 28,000 28,000 0 0.00% : 0 0 28,000 0 0 0 0 0

R50 Higher Ed Conference 36,000 39,000 3,000 8.33% : 0 0 39,000 0 0 0 0 0

R51 ESP Leadership Development 25,000 62,000 37,000 148.00% : 0 0 62,000 0 0 0 0 0

R52 ESP Conference 121,000 121,000 0 0.00% : 0 0 121,000 0 0 0 0 0

R53 Retired Conference and Gatherings 55,000 67,200 12,200 22.18% : 0 0 67,200 0 0 0 0 0

54 General Conference Supplies 0 8,000 8,000 #DIV/0! 0 0 8,000 0 0 0 0 0

55 Occ Vocational Conference 0 10,000 10,000 #DIV/0! 0 0 10,000 0 0 0 0 0

Total Program Expenses 1,114,215 1,070,200 (44,015) -3.95% 0 210,000 785,200 0 75,000 0 0 0

7474

MASSACHUSETTS TEACHERS ASSOCIATION

2017-2018

DIVISION OF TRAINING AND PROFESSIONAL LEARNING

LN ADOPTED PROPOSED PROPOSED PROPOSED % : R E Q U E S T E D

REF 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0

ADMINISTRATIVE EXPENSES

108 Software Packages 37,565 37,565 0 0.00% : 0 0 0 0 0 0 37,565 0

116 Dues 2,500 2,000 (500) -20.00% : 0 0 0 0 0 0 2,000 0

117 Subscriptions 500 0 (500) -100.00% : 0 0 0 0 0 0 0 0

Total Administrative Expenses 40,565 39,565 (1,000) #DIV/0! : 0 0 0 0 0 0 39,565 0

TOTAL EXPENSES 2,938,211 3,023,028 84,817 2.89% : 487,914 552,804 946,398 12,958 94,006 46,298 815,607 67,043

NET INCOME (LOSS) 0 0 0 : 0 0 0 0 0 0 0 0

Division Staff:

Director 163,959

Training & Organizing Coordinator 149,937

Training & Professional Learning Specialist 149,937

Instructional Designer/Online Learning Specialist 149,937

Conference Administrator 95,317

Coordinator (3) 218,816

7575

GRASSROOTS CAMPAIGNS

MTA’s Grassroots Campaigns is intended to foster member engagement throughout the two-year Massachusetts legislative and election cycle. First, MTA’s legislative agenda is set at the beginning of the cycle through the work of the Government Relations Committee and the MTA Board of Directors. Then, Senate District Coordinators (SDCs) and MTA members, participating in Legislative and Political Action Teams (LPATs) in each senate district, establish relationships with legislators to educate them about public education and the concerns of MTA members and to lobby them to achieve MTA’s legislative goals. At the end of the two-year legislative session, MTA evaluates its progress in achieving our legislative goals, formulates plans for the election season, and recommends candidates through the Candidate Evaluation Team and Candidate Recommendation Committee process. MTA members participate in election campaigns where relationships with incumbent legislators and new candidates are deepened or begin. As the next cycle begins, members who have been actively engaged in legislative campaigns will be encouraged to participate in LPATs and continue to interact with the legislators they worked to elect throughout the legislative session. Grassroots Campaigns also includes organizing and providing service for MTA Retired and ESP members as well as organizing and providing service for Student Members. PROGRAM 1.0: LPAT PROGRAM:

1.10 Recruit Senate District Coordinators (SDCs) and Political Action Leaders (PALs) 1.11 Assist SDC’s in the development of Legislative and Political Action Teams 1.12 Assist SDC’s in building relationships with legislators to educate them about public education and the concerns of MTA members and to lobby them to achieve MTA’s legislative goals 1.13 Assist SDC’s in developing and implementing a plan to engage members in the election of state and federal candidates that are recommended by MTA 1.14 Planning, preparing and evaluating training for LPAT program 1.15 Provide training for members of the LPAT Program. Training includes Wellstone training, member to member communications, recruitment, M2M conversations, lobby training, webinars, organizing and developing a plan for legislative priorities, VAN training, team building, leadership development, creating events and other activist development 1.16 Conduct conference calls with SDC’s. 1.17 Assist SDC’s in the development of successful LPAT plans which include recruitment, retention and involvement of members and field staff 1.18 Assist local associations in training for implementing programs designed to involve membership in local, state and federal political processes. 1.19 Meeting with SDC’s 1.20 Attend LPAT Meetings 1.21 PAL Recruitment and support

PROGRAM 2.0: LOCAL, STATE and FEDERAL ELECTIONS: 2.10 Develop and implement a member to member (M2M) campaign to educate and engage members in state elections through M2M communications to work on targeted races. 2.11 Develop and implement a member to member (M2M) campaign to educate and engage members in federal elections through M2M communications to work on targeted races. 2.12 Collaborate with local leadership, Senate District Coordinators, Political Action Leaders and field staff to develop and implement a local campaign strategy to elect candidates recommended in the Candidate Evaluation Team/Candidate Recommendation Committee process. 2.13 Involvement in local or other electoral issues of concern to the MTA. 2.14 Involvement of ESPs in state elections. 2.15 Involvement of ESPs in federal elections. 2.16 Involvement of Retired in state elections. 2.17 Involvement of Retired in federal elections. 2.18 Involvement in VOTE program. 2.19 Ballot Initiatives.

7676

GRASSROOTS CAMPAIGNS (CONTINUED) PROGRAM 3.0: POLITICAL PARTY ACTIVITIES

3.1 Train members in how to become a delegate for state and national conventions. 3.2 Attend state party conventions and caucuses. 3.3 Collect and distribute campaign volunteer opportunities and encourage member involvement. 3.4 Provide opportunities for MTA members to network with other activists. 3.5 Attend meetings with state party.

PROGRAM 4.0: LOBBYING 4.1 State Budget: Lobby for inclusion of MTA priorities in line items and outside sections of annual state budget and supplemental budgets. 4.2 Defensive Lobbying: Lobby to defeat measures which remove or limit the rights and benefits of MTA members or which diminish the quality of public education. 4.3 Executive Branch: Lobby to defeat measures and policies which remove or limit the rights and benefits of MTA members or which diminish the quality of public education. 4.4 Legislative/administrative lobbying related to achieving or improving collective bargaining legislation, the general financial revenues of the Commonwealth and the status of the profession generally. 4.5 Congressional Lobbying: Provide assistance to NEA in lobbying its legislative program in Congress and the Executive Branch.

PROGRAM 5.0: COALITION BUILDING: Create and sustain coalitions with other organizations to help advance MTA’s agenda. Attend coalition partner events.

PROGRAM 6.0: RETIRED/STUDENT MEMBERS: Develop and recommend programs and strategies to organize and engage retired and student members in the activities of MTA, local associations, NEA activities, MTA’s Legislative and Political Action Teams and NEA’s political and legislative activities. Work with Retired Members Committee and Student Members Committee on assessment of membership needs, recruitment and retention of retired and student membership and training of retired and student members. Build coalitions and provide opportunities with activists for other retiree and student organizations. Develop programs and materials for the retired and student membership in conjunction with the Retired Members Committee, the Student Members Committee and the Training Division.

PROGRAM 7.0: EDUCATIONAL SUPPORT PROFESSIONALS: Develop and recommend programs and strategies to engage ESP members in the activities of MTA, local associations, NEA activities, MTA’s Legislative and Political Action Teams and NEA’s political and legislative activities. Work with ESP Committee on assessment of membership needs, recruitment and retention of ESP membership and training of ESP members. Build coalitions and provide opportunities with activists for other ESP organizations. Develop programs and materials for the ESP membership in conjunction with the ESP committee and the Training Division. Serve as a resource on ESP issues to local associations.

PROGRAM 8.0: GENERAL ADMINISTRATIVE ACTIVITIES: Reading, research, filing, time and expense accounting, and general office activities. Attending MTA meetings and trainings. Assisting other state or national affiliates.

247614

77

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

GRASSROOTS CAMPAIGNS

LN ADOPTED PROPOSED PROPOSED PROPOSED % : R E Q U E S T E DREF 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues 1,704,057 1,690,552 (13,505) -0.79% : 481,707 205,614 24,542 11,119 7,162 208,169 129,490 622,7492 Agency Fee 12,143 14,878 2,735 22.52% : 1,756 1,492 155 27 82 2,349 1,927 7,090

TOTAL MEMBERSHIP DUES 1,716,200 1,705,430 (10,770) -0.63% : 483,463 207,106 24,697 11,146 7,244 210,518 131,417 629,839

PROGRAM REVENUE3 NEA Uniserv Funding - Full time 77,608 78,296 688 0.89% : 0 0 0 0 0 39,148 39,148 04 NEA Uniserv Funding - Part time 89,240 90,040 800 0.90% : 90,040 0 0 0 0 0 0 0

Total Program Revenue 166,848 168,336 1,488 0.89% : 90,040 0 0 0 0 39,148 39,148 0

TOTAL OPERATING REVENUE 1,883,048 1,873,766 (9,282) -0.49% : 573,503 207,106 24,697 11,146 7,244 249,666 170,565 629,839

O P E R A T I N G E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 544,833 828,050 283,217 51.98% : 97,710 83,053 8,612 1,490 4,554 130,748 107,232 394,6512 Wages 61,464 55,848 (5,616) -9.14% : 6,590 5,602 581 101 307 8,817 7,232 26,618

R3 Part Time Staff 300,000 315,000 15,000 5.00% 315,000 0 0 0 0 0 0 04 Overtime 30,000 7,500 (22,500) -75.00% : 885 752 78 14 41 1,184 971 3,5755 FICA 65,872 65,381 (491) -0.75% : 28,969 4,141 429 74 227 6,519 5,346 19,6766 Pension 249,872 244,029 (5,843) -2.34% : 28,795 24,476 2,538 439 1,342 38,532 31,602 116,3057 Health & Dental Insurance 104,604 73,293 (31,311) -29.93% : 8,649 7,351 762 132 403 11,573 9,491 34,9328 Post Retirement Health Insurance 10,430 10,430 0 100.00% : 1,231 1,046 108 19 57 1,646 1,351 4,9729 Life Insurance 4,290 3,945 (345) -8.04% : 466 396 41 7 22 623 511 1,879

10 Long Term Disability 4,161 5,035 874 21.00% : 594 505 52 9 28 794 652 2,40111 State/Federal Unemployment Tax/Univ Hlth 16,410 17,077 667 4.06% : 14,351 310 32 6 17 488 400 1,47312 Worker's Compensation 1,637 1,603 (34) -2.08% : 189 161 17 3 9 253 208 76313 Training & Tuition Reimbursement- Staff 6,000 2,100 (3,900) -65.00% : 0 0 0 0 0 0 0 2,10015 LPAT Coordinator Training 15,000 15,000 0 0.00% : 15,000 0 0 0 0 0 0 0

Total Salaries & Fringe Benefits 1,414,573 1,644,291 229,718 #DIV/0! : 518,429 127,793 13,250 2,294 7,007 201,177 164,996 609,345

BUSINESS EXPENSES26 Travel - Mileage 23,000 23,000 0 0.00% : 2,714 2,307 239 41 127 3,631 2,979 10,96227 Travel - Miscellaneous Expenses & Parking 24,000 20,000 (4,000) -16.67% : 2,360 2,006 208 36 110 3,158 2,590 9,532

Total Business Expenses 47,000 43,000 (4,000) -8.51% : 5,074 4,313 447 77 237 6,789 5,569 20,494

PROGRAM EXPENSES56 Retired Program 25,000 25,000 0 0.00% : 0 0 0 0 0 25,000 0 057 Local Grants / Political Action Leaders 40,000 40,000 0 0.00% : 40,000 0 0 0 0 0 0 058 LPAT Meetings 25,000 10,000 (15,000) -60.00% : 10,000 0 0 0 0 0 0 059 Member to Member Activities Elections 100,000 50,000 (50,000) -50.00% : 0 50,000 0 0 0 0 0 060 Targeted Legislative Races 100,000 25,000 (75,000) -75.00% : 0 25,000 0 0 0 0 0 061 State Convention 11,000 11,000 0 0.00% : 0 0 11,000 0 0 0 0 062 Lobby Registration (Senate District Coordinators) 8,775 8,775 0 0.00% : 0 0 0 8,775 0 0 0 063 Telephone Town Halls 100,000 0 (100,000) -100.00% : 0 0 0 0 0 0 0 064 Student Membership Program 10,000 15,000 5,000 50.00% : 0 0 0 0 0 15,000 0 0

Total Program Expenses 419,775 184,775 (235,000) -55.98% 50,000 75,000 11,000 8,775 0 40,000 0 0

7878

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

GRASSROOTS CAMPAIGNS

LN ADOPTED PROPOSED PROPOSED PROPOSED % : R E Q U E S T E DREF 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0

ADMINISTRATIVE EXPENSES117 Subscriptions 1,700 1,700 0 0.00% : 0 0 0 0 0 1,700 0 0

Total Administrative Expenses 1,700 1,700 0 0.00% : 0 0 0 0 0 1,700 0 0

TOTAL EXPENSES 1,883,048 1,873,766 (9,282) -0.49% : 573,503 207,106 24,697 11,146 7,244 249,666 170,565 629,839

NET INCOME (LOSS) 0 0 0 : 0 0 0 0 0 0 0 0

Division Staff:

Director 168,826Grassroots Campaigns Manager Deputy 97,850Senate District Coordinators (40) 300,000New Member Organizer 149,937ESP Organizer 149,937Retiree and Student Organizer 149,937Grassroots Clerk 55,848Student Intern 15,000

79

 

 

 

 

 

 

33 33

8080

GOVERNMENT RELATIONS Program 1.1: State House Lobbying: LEGISLATION: Lobby for passage of bills contained in MTA's legislative package as well as other legislation which clearly adheres to and supports positions advocated by the MTA. Lobby to defeat measures that MTA is in opposition to. STATE BUDGET: Lobby for inclusion of MTA priorities in line items and outside sections of annual state budget and supplemental budgets. DEFENSIVE LOBBYING: Lobby to defeat measures which remove or limit the rights and benefits of MTA members or which diminish the quality of public education. EXECUTIVE BRANCH: Lobby to defeat measures and policies which remove or limit the rights and benefits of MTA members or which diminish the quality of public education. CRISIS SITUATIONS: Respond to crisis situations on critical legislative issues through mailings to MTA members, phone banks, and direct lobbying by members on Beacon Hill and in legislators’ districts. Program 1.3: Coalition Building: Create and sustain coalitions with other organizations to help advance MTA’s agenda. Program 2.1: State Elections: Collection of information on candidates and their education positions and then communicate with members MTA’s recommendation of candidates for election to state offices. Program 2.2: VOTE: Administer the VOTE program including fundraising efforts and programs for candidate support. Program 2.3: NEA Programs: Support NEA's political programs to impact Congressional elections, national party conventions and caucuses. (Communication with MTA members about candidates for federal offices.) Program 2.5: Statewide Referenda: Work with coalitions to support or oppose statewide referenda that have an impact on MTA’s agenda. Program 2.6: Coalition Building: Work with coalitions and organizations that would be helpful in advancing MTA’s political action programs. Program 2.8: State Election IE: Work on independent expenditure campaigns for state candidates. Program 2.9: Federal Elections IE: Work on independent expenditure campaigns for federal candidates. Program 3.1: Membership Training: Train MTA members in lobbying and political skills. Program 4.1: Issues Development: Participate in legislative, political workshops and meetings sponsored by organizations, groups that help advance MTA’s agenda. Program 4.2: Staff Administrative Function: Perform administrative functions required by Division of Government Relations or MTA. Program 4.3: Director of Governmental Services: Manage the Division of Government Relations.

81

ADOPTED PROPOSED PROPOSED PROPOSED % :LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAMREF BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.1 1.3 2.1 2.2 2.3 2.5 2.6 2.8 3.1 4.1 4.2 4.3

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues 2,693,783 2,651,559 (42,224) -1.57% : 951,086 178,177 434,478 17,817 9,099 284,478 25,850 578 62,539 62,252 510,092 100,2342 Agency Fee 21,627 23,518 1,891 8.74% : 14,371 50 1,408 44 143 70 92 9 984 980 3,595 1,538

TOTAL MEMBERSHIP DUES 2,715,410 2,675,077 (40,333) -1.49% : 965,457 178,227 435,886 17,861 9,242 284,548 25,942 587 63,523 63,232 513,687 101,772

TOTAL OPERATING REVENUE 2,715,410 2,675,077 (40,333) -1.49% : 965,457 178,227 435,886 17,861 9,242 284,548 25,942 587 63,523 63,232 513,687 101,772

E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 732,348 768,033 35,685 4.87% : 469,306 1,633 45,989 1,448 4,677 2,301 3,007 297 32,144 31,996 117,405 50,1832 Wages 145,343 128,772 (16,571) -11.40% : 78,686 274 7,711 243 784 386 504 50 5,389 5,365 19,685 8,4134 Overtime 8,500 8,500 0 0.00% : 5,194 18 509 16 52 25 33 3 356 354 1,299 5565 FICA 59,369 58,619 (750) -1.26% : 35,820 124 3,510 110 357 176 230 22 2,453 2,442 8,961 3,8316 Pension 360,821 349,913 (10,908) -3.02% : 213,814 744 20,953 660 2,131 1,048 1,370 135 14,645 14,577 53,489 22,8637 Health & Dental Insurance 173,967 142,869 (31,098) -17.88% : 87,300 304 8,555 269 870 428 559 55 5,979 5,952 21,840 9,3358 Post Retirement Health Insurance 14,602 14,602 0 0.00% 8,923 31 874 28 89 44 57 6 611 608 2,232 9549 Life Insurance 6,195 5,658 (537) -8.67% : 3,457 12 339 11 34 17 22 2 237 236 865 369

10 Long Term Disability 6,007 7,220 1,213 20.19% : 4,412 15 432 14 44 22 28 3 302 301 1,104 47111 State/Federal Unemployment Tax/Univ Hlth 4,326 4,326 0 0.00% : 2,643 9 259 8 26 13 17 2 181 180 661 28412 Worker's Compensation 2,365 2,298 (67) -2.83% : 1,404 5 138 4 14 7 9 1 96 96 351 15013 Training & Tuition Reimbursement- Staff 4,000 5,000 1,000 25.00% : 0 0 0 0 0 0 0 0 0 0 5,000 0

Total Salaries & Fringe Benefits 1,517,843 1,495,810 (22,033) -1.45% : 910,959 3,169 89,269 2,811 9,078 4,467 5,836 576 62,393 62,107 232,892 97,409

FACILITIES22 Telephone 10,000 10,000 0 100.0% : 0 0 0 0 0 0 0 0 0 0 10,000 023 Rent 219,067 225,268 6,201 100.0% : 0 0 0 0 0 0 0 0 0 0 225,268 025 Utilities and Operating Expenses - Leaseholds 10,000 40,000 30,000 100.0% : 0 0 0 0 0 0 0 0 0 0 40,000 0

Total Facilities 239,067 275,268 36,201 100.0% 0 0 0 0 0 0 0 0 0 0 275,268 0

BUSINESS EXPENSES26 Travel - Mileage 5,000 4,000 (1,000) -20.00% : 2,444 9 240 8 24 12 16 2 167 167 611 26027 Travel - Miscellaneous Expenses & Parking 21,000 23,000 2,000 9.52% : 14,054 49 1,377 43 140 69 90 9 963 958 3,516 1,503

Total Transportation & Travel 26,000 27,000 1,000 3.85% : 16,498 58 1,617 51 164 81 106 11 1,130 1,125 4,127 1,763

PROGRAM EXPENSES65 Federal Elections 120,000 120,000 0 0.00% : 0 0 120,000 0 0 0 0 0 0 0 0 066 State Elections 225,000 225,000 0 0.00% : 0 0 225,000 0 0 0 0 0 0 0 0 067 VOTE 500 14,999 14,499 2899.80% : 0 0 0 14,999 0 0 0 0 0 0 0 068 Mass Budget and Policy Center 175,000 175,000 0 0.00% : 0 175,000 0 0 0 0 0 0 0 0 0 069 Legislative Materials/Fees 38,000 38,000 0 0.00% : 38,000 0 0 0 0 0 0 0 0 0 0 070 Mass Alliance 20,000 20,000 0 0.00% : 0 0 0 0 0 0 20,000 0 0 0 0 071 State Budget / Issues Activities 340,000 280,000 (60,000) -17.65% : 0 0 0 0 0 280,000 0 0 0 0 0 0

Total Program Expenses 918,500 872,999 (45,501) -4.95% : 38,000 175,000 345,000 14,999 0 280,000 20,000 0 0 0 0 0

GOVERNMENT RELATIONS2017-2018

MASSACHUSETTS TEACHERS ASSOCIATION

8282

ADOPTED PROPOSED PROPOSED PROPOSED % :LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAMREF BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.1 1.3 2.1 2.2 2.3 2.5 2.6 2.8 3.1 4.1 4.2 4.3

GOVERNMENT RELATIONS2017-2018

MASSACHUSETTS TEACHERS ASSOCIATION

ADMINISTRATIVE EXPENSES116 Dues 2,000 500 (1,500) -75.00% : 0 0 0 0 0 0 0 0 0 0 0 500117 Subscriptions 12,000 3,500 (8,500) -70.83% : 0 0 0 0 0 0 0 0 0 0 1,400 2,100

Total Administrative Expenses 14,000 4,000 (10,000) -71.43% : 0 0 0 0 0 0 0 0 0 0 1,400 2,600

TOTAL EXPENSES 2,715,410 2,675,077 (40,333) -1.49% : 965,457 178,227 435,886 17,861 9,242 284,548 25,942 587 63,523 63,232 513,687 101,772

NET INCOME (LOSS) 0 0 0 : 0 0 0 0 0 0 0 0 0 0 0 0

Division Staff:

Director 164,285Lobbyists (4) 599,748Legislative Specialist 72,574Legislative Clerk 55,848

83

COMMUNICATIONS PROGRAM 1.0: PUBLICATIONS Program 1.1: Publish issues of MTA Today – online and in print – and distribute the magazine to all members, to news media representatives and to appropriate

civic and political leaders. Program 1.5: Participate in the design, updating and production of membership materials for promotional, recruitment and maintenance purposes, ensuring

continuity of format and content. Program 1.6: Produce Presidents Handbook, Association Representative Handbook and other publications. PROGRAM 2.0: ORGANIZATIONAL COMMUNICATIONS AND PUBLIC RELATIONS Program 2.1: Internal organizational communications. Program 2.2: External organizational communications involving other organizations and outside audiences. Program 2.3: Website. Program 2.4: Reading Matters. PROGRAM 3.0: LOCAL ASSISTANCE Program 3.1: Collective bargaining communications assistance. Program 3.2: Public relations, media relations, community relations assistance and related training for local associations. PROGRAM 4.0: MEDIA RELATIONS Program 4.1: News releases, responses to media inquiries, outreach and interview preparation. Program 4.2: Paid media and MTA Public Relations/Organizing Campaign. PROGRAM 5.0: POLITICAL ACTIVITY Program 5.1: Local political activity (e.g., overrides, town meetings). Program 5.2: State and federal political activity (all legislative, state constitutional, gubernatorial, congressional and presidential campaign activity, as well as general

assistance to Governmental Services on state and federal political issues).

8484

PROGRAM 6.0: GENERAL ADMINISTRATIVE ACTIVITY Program 6.1: Media monitoring, research, planning, filing, time and expense accounting, division report preparation, general office activities, etc. Program 6.2: MTA staff meetings and Communications Division meetings. Program 6.3: Training for Communications Division staff. Program 6.4: Staff assignments to MTA committees, task forces, work groups or other special projects. PROGRAM 7.0: DIVISION MANAGEMENT Program 7.1: Management meetings, general supervisory activity, review of time and expense accounting, preparation and monitoring of budget and other

management activities.

85

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

COMMUNICATIONS DIVISION

LN ADOPTED PROPOSED PROPOSED PROPOSED % :REF 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues 2,557,123 2,567,534 10,411 0.41% : 448,061 1,077,916 98,159 230,468 208,055 382,036 122,8392 Agency Fee 23,052 22,325 (727) -3.15% : 2,961 9,298 1,627 1,247 2,154 3,768 1,270

TOTAL MEMBERSHIP DUES 2,580,175 2,589,859 9,684 0.38% : 451,022 1,087,214 99,786 231,715 210,209 385,804 124,109

PROGRAM REVENUE12 Newspaper Advertising 60,000 60,000 0 0.00% : 0 0 60,000 0 0 0 0

Total Program Revenue 60,000 60,000 0 0.00% : 0 0 60,000 0 0 0 0

TOTAL OPERATING REVENUE 2,640,175 2,649,859 9,684 0.37% : 451,022 1,087,214 159,786 231,715 210,209 385,804 124,109

O P E R A T I N G E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 1,035,272 1,087,022 51,750 5.00% : 144,178 452,720 79,238 60,738 104,899 183,465 61,7842 Wages 151,393 167,619 16,226 10.72% : 22,232 69,810 12,218 9,366 16,175 28,290 9,5284 Overtime 1,500 2,000 500 33.33% : 0 0 0 0 0 2,000 05 FICA 78,260 80,289 2,029 2.59% : 10,629 33,375 5,841 4,478 7,733 13,678 4,5556 Pension 488,949 490,664 1,715 0.35% : 65,080 204,350 35,767 27,416 47,349 82,813 27,8897 Health & Dental Insurance 294,522 289,953 (4,569) -1.55% : 38,458 120,759 21,136 16,201 27,981 48,938 16,4808 Post Retirement Health Insurance 18,774 18,774 0 0.00% : 2,490 7,819 1,369 1,049 1,812 3,169 1,0669 Life Insurance 8,396 7,932 (464) -5.53% : 1,052 3,303 578 443 765 1,339 452

10 Long Term Disability 8,139 10,123 1,984 24.38% : 1,343 4,216 738 566 977 1,709 57411 State/Federal Unemployment Tax/Univ Hlth 5,562 5,562 0 0.00% : 738 2,316 405 311 537 939 31612 Worker's Compensation 3,204 3,221 17 0.53% : 427 1,341 235 180 311 544 18313 Training & Tuition Reimbursement- Staff 10,800 7,000 (3,800) -35.19% : 0 0 0 0 0 7,000 0

Total Salaries & Fringe Benefits 2,104,771 2,170,159 65,388 3.11% : 286,627 900,009 157,525 120,748 208,539 373,884 122,827

BUSINESS EXPENSES26 Travel - Mileage 5,500 2,300 (3,200) -58.18% : 305 958 168 129 222 388 13027 Travel - Miscellaneous Expenses & Parking 23,000 15,000 (8,000) -34.78% : 1,990 6,247 1,093 838 1,448 2,532 852

Total Business Expenses 28,500 17,300 (11,200) -39.30% : 2,295 7,205 1,261 967 1,670 2,920 982

8686

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

COMMUNICATIONS DIVISION

LN ADOPTED PROPOSED PROPOSED PROPOSED % :REF 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0PROGRAM EXPENSES

72 Media/Policy Priorities 120,500 110,000 (10,500) -8.71% : 0 0 0 110,000 0 0 073 Local / Community PR Materials 3,000 1,000 (2,000) -66.67% : 0 0 1,000 0 0 0 074 MTA TODAY - Photos/Art Work 1,600 1,600 0 0.00% : 1,600 0 0 0 0 0 0

R75 MTA TODAY - Printing 92,500 85,000 (7,500) -8.11% : 85,000 0 0 0 0 0 0 R76 MTA TODAY - Postage 65,000 60,000 (5,000) -7.69% : 60,000 0 0 0 0 0 0

77 Home Page/Internet Costs 196,004 180,000 (16,004) -8.17% : 0 180,000 0 0 0 0 078 MTA Layout & Copy Editing 3,500 2,500 (1,000) -28.57% : 2,500 0 0 0 0 0 0

Total Program Expenses 482,104 440,100 (42,004) -8.71% 149,100 180,000 1,000 110,000 0 0 0

ADMINISTRATIVE EXPENSES108 Software Packages 11,000 11,000 0 0.00% : 11,000 0 0 0 0 0 0114 Postage and Delivery 300 300 0 0.00% : 0 0 0 0 0 0 300116 Dues 2,000 2,000 0 0.00% : 2,000 0 0 0 0 0 0117 Subscriptions 11,500 9,000 (2,500) -21.74% : 0 0 0 0 0 9,000 0

Total Administrative Expenses 24,800 22,300 (2,500) #DIV/0! : 13,000 0 0 0 0 9,000 300

TOTAL EXPENSES 2,640,175 2,649,859 9,684 0.37% : 451,022 1,087,214 159,786 231,715 210,209 385,804 124,109

NET INCOME (LOSS) 0 0 0 : 0 0 0 0 0 0 0

Division Staff:

Director 185,400Consultants (3) 449,811Web Content Manager 149,937Staff Assistant 91,331Graphic Arts Assistant 75,088Editor/Writer 149,937Interactive Media Developer and Strategist 149,937

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8888

LEGAL SERVICES MTA’s Legal Services Division provides legal assistance and representation to its affiliates and members in accordance with the MTA Legal Services Policy. The Division provides members’ protection from liability through administration of the Educators Employment Liability and Association Professional Liability Programs. Program 1.0: LEGAL SERVICES PROGRAM: Legal Services to Members and Affiliates. Program 1.1: Provide legal assistance and representation to individuals in employment-related matters consistent with the MTA Legal Services Policy and by coordinating the NEA Unified Legal Services Program. Program 1.2: Provide legal assistance to MTA affiliates under the MTA Legal Services Policy, including representation and advice in legal matters regarding their role as bargaining agent and their organizational activities. Program 1.3: Provide legal assistance to MTA members in the defense of criminal matters arising out of their employment. Program 1.4: Administer the Retirement Consultant Program, and provide legal advice and representation to members in retirement cases under the Legal Services Policy. Program 1.6: Administer the Educators Employment Liability Program and provide legal assistance with regard to the MTA Professional Rights Fund. Program 2.0: LEGAL SERVICES TO OTHER MTA PROGRAM AREAS: Provide support to other MTA program areas. The General Counsel provides corporate advice to MTA regarding organizational, political and corporate matters. Advice is provided to MTA governance bodies and MTA committees, such as Bylaws and Ethics. Provide advice and representation to Affiliate Services and participate at the Director's request in staff training. Division attorneys provide Governmental Service with legislative analysis and drafting as well as legal support for lobbying efforts. Division attorneys are assigned to speak at local workshops, conferences, and at the Summer Leadership Conference. Program 2.1: Corporate, including assistance to the Divisions of Governance and Human Resources and in other areas of relevance to MTA as an organization and as an employer and administration of the NEA Association Professional Liability Program. Program 2.2: Provide legal advice to the Division of Affiliate Services. Program 2.3: Provide legal advice to the Division of Governmental Services and Grassroots Campaigns. Program 2.4: Provide legal advice to the Center for Education Policy and Practice. Program 2.5: Provide legal advice to all other MTA Divisions. Program 2.6: Provide legal advice to the Division of Governance. Program 2.7: Provide legal advice to the Division of Governmental Services concerning campaign finance. Program 3.0 Division Management: This program includes all the administrative functions of the division necessary to manage, coordinate and support the delivery of services under Programs 1.0 and 2.0.

89

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

LEGAL SERVICES

ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) PROGRAM PROGRAM PROGRAMPROGRAMPROGRAM PROGRAM PROGRAMPROGRAMPROGRAMPROGRAMPROGRAMPROGRAMPROGRAM

REF BUDGET BUDGET FROM FY 17 FROM FY 17 1.1 1.2 1.3 1.4 1.6 2.1 2.2 2.3 2.4 2.5 2.6 2.7 3.0

R E V E N U E

1 Affiliation Dues - MTA 4,798,114 5,092,899 294,785 6.14% : 1,651,956 1,487,611 37,390 407,144 0 193,749 149,232 42,597 888 28,184 25,717 9,107 1,059,3242 Agency Fee 42,551 41,889 (662) -1.56% : 7,410 16,283 409 2,594 0 1,924 1,633 466 10 308 281 100 10,471

TOTAL MEMBERSHIP DUES 4,840,665 5,134,788 294,123 6.08% : 1,659,366 1,503,894 37,799 409,738 0 195,673 150,865 43,063 898 28,492 25,998 9,207 1,069,795

PROGRAM REVENUE5 NEA Legal Reimbursement 1,450,000 1,450,000 0 0.00% : 1,450,000 0 0 0 0 0 0 0 0 0 0 0 06 Insurance & Court/ Reimburse Atty Fees 8,000 8,000 0 0.00% : 8,000 0 0 0 0 0 0 0 0 0 0 0 09 Workers Compensation Reimbursement 25,000 30,000 5,000 20.00% : 30,000 0 0 0 0 0 0 0 0 0 0 0 0

Total Program Revenue 1,483,000 1,488,000 5,000 0.34% : 1,488,000 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL OPERATING REVENUE 6,323,665 6,622,788 299,123 4.73% : 3,147,366 1,503,894 37,799 409,738 0 195,673 150,865 43,063 898 28,492 25,998 9,207 1,069,795

E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 1,711,683 1,841,189 129,506 7.57% : 325,683 715,688 17,988 114,016 0 84,553 71,796 20,493 427 13,559 12,373 4,381 460,2322 Wages 412,255 446,323 34,068 8.26% : 78,949 173,490 4,360 27,639 0 20,497 17,404 4,968 104 3,287 2,999 1,062 111,564

R3 Part - Time Staff 151,800 151,800 0 0.00% : 0 0 0 151,800 0 0 0 0 0 0 0 0 04 Overtime 1,000 2,500 1,500 150.00% : 442 972 24 155 0 115 97 28 1 18 17 6 6255 FICA 152,735 158,095 5,360 3.51% : 25,911 56,940 1,431 20,684 0 6,727 5,712 1,630 34 1,078 984 348 36,6166 Pension 848,475 866,521 18,046 2.13% : 153,276 336,825 8,466 53,660 0 39,793 33,789 9,645 201 6,381 5,823 2,062 216,6007 Health & Dental Insurance 419,667 425,580 5,913 1.41% : 75,280 165,427 4,158 26,354 0 19,544 16,595 4,737 99 3,134 2,860 1,013 106,3798 Post Retirement Health Insurance 33,376 33,376 0 0.00% 5,904 12,974 326 2,067 0 1,533 1,301 371 8 246 224 79 8,3439 Life Insurance 14,565 14,012 (553) -3.80% : 2,479 5,447 137 868 0 643 546 156 3 103 94 33 3,503

10 Long Term Disability 12,919 17,875 4,956 38.36% : 3,162 6,948 175 1,107 0 821 697 199 4 132 120 43 4,46711 State/Federal Unemployment Tax/Univ Hlth 16,628 16,629 1 0.01% : 1,749 3,844 97 7,352 0 454 386 110 2 73 66 24 2,47212 Workers Compensation 5,562 5,688 126 2.27% : 1,006 2,211 56 352 0 261 222 63 1 42 38 14 1,42213 Training & Tuition Reimbursement - Staff 12,000 12,000 0 0.00% : 0 0 0 0 0 0 0 0 0 0 0 0 12,000

Total Salaries & Fringe Benefits 3,792,665 3,991,588 198,923 5.24% : 673,841 1,480,766 37,218 406,054 0 174,941 148,545 42,400 884 28,053 25,598 9,065 964,223

BUSINESS EXPENSES26 Travel - Mileage 25,000 21,000 (4,000) -16.00% : 3,715 8,163 205 1,300 0 964 819 234 5 155 141 50 5,24927 Travel - Miscellaneous Expenses & Parking 65,300 38,500 (26,800) -41.04% : 6,810 14,965 376 2,384 0 1,768 1,501 429 9 284 259 92 9,623

Total Transportation & Travel 90,300 59,500 (30,800) -34.11% : 10,525 23,128 581 3,684 0 2,732 2,320 663 14 439 400 142 14,872

9090

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

LEGAL SERVICES

ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) PROGRAM PROGRAM PROGRAMPROGRAMPROGRAM PROGRAM PROGRAMPROGRAMPROGRAMPROGRAMPROGRAMPROGRAMPROGRAM

REF BUDGET BUDGET FROM FY 17 FROM FY 17 1.1 1.2 1.3 1.4 1.6 2.1 2.2 2.3 2.4 2.5 2.6 2.7 3.0

PROGRAM EXPENSESR79 Auxiliary Support (Filing/Transcript Fees)/Experts 170,000 170,000 0 0.00% : 170,000 0 0 0 0 0 0 0 0 0 0 0 0R80 Outside Attorney Fees - Legal 1,942,000 2,073,000 131,000 6.75% 2,073,000 0 0 0 0 0 0 0 0 0 0 0 0R81 Outside Attorney Fees - Workers Comp. 220,000 220,000 0 0.00% 220,000 0 0 0 0 0 0 0 0 0 0 0 0

Total Program Expenses 2,332,000 2,463,000 131,000 5.62% : 2,463,000 0 0 0 0 0 0 0 0 0 0 0 0

ADMINISTRATIVE EXPENSES109 Insurance - APL Policy 18,000 18,000 0 0.00% : 0 0 0 0 0 18,000 0 0 0 0 0 0 0116 Dues 9,000 9,000 0 0.00% : 0 0 0 0 0 0 0 0 0 0 0 0 9,000117 Subscriptions 81,700 81,700 0 0.00% : 0 0 0 0 0 0 0 0 0 0 0 0 81,700

Total Administrative Expenses 108,700 108,700 0 0.00% : 0 0 0 0 0 18,000 0 0 0 0 0 0 90,700

TOTAL EXPENSES 6,323,665 6,622,788 299,123 4.73% : 3,147,366 1,503,894 37,799 409,738 0 195,673 150,865 43,063 898 28,492 25,998 9,207 1,069,795

NET INCOME (LOSS) 0 0 0 : 0 0 0 0 0 0 0 0 0 0 0 0 0

Division Staff:

General Counsel 196,267Deputy Director 169,950Staff Counsel (9) 1,400,272Coordinator 91,331Secretaries (2) 156,000Paralegal (2) 196,242Part Time Retirement Consultants 151,800

91

 

 

 

 

 

 

33 33

9292

CENTER FOR EDUCATION POLICY AND PRACTICE

The Center for Education Policy and Practice has an essential role in the success of three of the key elements of MTA’s Strategic Action Plan: Being understood by our members, the public and policymakers as a union committed to the highest standards of quality education and professional practice; Increasing our capacity to engage and mobilize our members to take political action at the local, state and national levels so that we can influence the debate and decisions that shape students’ learning conditions and members’ working conditions; and Ensuring through continuous input and advocacy that all policies and regulations regarding education policy and practice reflect the perspective and expertise of experienced educators. Anticipate, Monitor and Influence the Development of Educational Policy. Identify the leaders in education policy at the Board and Department of Elementary and Secondary Education, the Board of Higher Education, the US Department of Education, the National Education Association, other unions, higher education institutions, and private organizations. Establish and maintain productive relationships with policy leaders. Anticipate, monitor, and influence proposals to establish and amend education policy through statutes, regulations and guidelines. Monitor Massachusetts fiscal and budgetary trends. Prepare testimony and testify at regulatory bodies when MTA leaders are not available. Represent MTA at policy events when MTA leaders are not available. Financial, Workforce Compensation, and Working Conditions Data. Research, compile, analyze, and publish financial, workforce compensation, and working conditions data at the state and municipal levels to support collective bargaining and MTA’s legislative agenda and policy and practice recommendations. MTA Policy and Practice Positions. Gather and analyze data and research on education policy, practice, and finance issues of concern to MTA members. Design and conduct member surveys. Develop and present options for consideration based on data, research and member input. Collaborate with leaders, members and staff on development of MTA policy provisions. Support efforts of other MTA program divisions in understanding and implementing positions. Prepare reports and position papers, and primers. Contract Data Base. Develop and maintain contract data base to support collective bargaining and MTA’s legislative agenda, and policy and practice recommendations. Information for Members, Locals and Staff. Build an on-line toolkits of data and policy materials to support the work of MTA members, locals and staff. Provide timely and relevant information on policy and practice initiatives, developments and implementation to MTA members, locals and staff. Support MTA local leaders and staff on policy issues e.g., accountability, licensure, assessment, evaluation and ESSA, etc. Training. In collaboration with the Training and Professional Learning Division, develop and present training to meet the needs of MTA members, locals and staff. MTA Governance. Provide assistance and support to the MTA Board, Executive Committee and committees as assigned. Program Codes:

Program 1.0: Professional Issues and Public Finance Guidance Provide guidance to MTA Board and local leaders explaining statutory and regulatory education mandates, state budget and municipal finance issues through CEPP-developed or collected guidance documents, Web-based toolkits, and webinars.

Program 2.0: Research Research, compile, analyze and publish data related to education policy across the P-20 spectrum, state and municipal finance, and MTA developed surveys.

Program 3.0: Grant-funded Programs Plan implement, and manage grant-funded programs related to education policy and school finance.

Program 4.0: Research, Monitor and Influence Educational Policy Monitor, advocate and influence educational policies that promote excellence, solve problems, improve local conditions for teaching and learning and address the professional and career needs of MTA members.

Program 5.0: Assist MTA Committees Provide assistance to MTA Committees by coordinating internal support services, making meeting and program site arrangements, assisting in agenda development and meeting planning, coordinating meeting notification, attending committee and sub

Program 6.0: Assist Other MTA Divisions and NEA Provide general assistance related to education policy and school and municipal finance to other MTA divisions and governance and NEA.

Program 7.0: Non - chargeable Activities Lobbying or political action; consultation and general assistance to MTA Governmental Relations staff, affiliates, leaders, members or other MTA staff involved with lobbying or political action.

Program 8.0: CEPP Management 93

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

CENTER FOR EDUCATION POLICY AND PRACTICE (CEPP)

LN ADOPTED PROPOSED PROPOSED PROPOSED % : R E Q U E S T E DREF 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues 1,192,543 1,171,303 (21,240) -1.78% : 98,558 87,763 0 235,523 20,948 291,032 107,161 330,3182 Agency Fee 10,282 10,411 129 1.25% : 724 614 0 2,080 187 2,779 1,134 2,893

TOTAL MEMBERSHIP DUES 1,202,825 1,181,714 (21,111) -1.76% : 99,282 88,377 0 237,603 21,135 293,811 108,295 333,211

PROGRAM REVENUE3 NEA Uniserv Funding - Full time 38,804 39,148 344 0.89% : 0 0 0 0 0 19,574 19,574 0

Total Program Revenue 38,804 39,148 344 0.89% : 0 0 0 0 0 19,574 19,574 0

TOTAL OPERATING REVENUE 1,241,629 1,220,862 (20,767) -1.67% : 99,282 88,377 0 237,603 21,135 313,385 127,869 333,211

O P E R A T I N G E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 589,636 616,770 27,134 4.60% : 42,866 36,389 0 123,231 11,102 164,615 67,166 171,4012 Wages 55,484 62,244 6,760 12.18% : 4,326 3,672 0 12,436 1,120 16,612 6,778 17,300

R3 Part Time Staff 13,676 13,676 0 0.00% 13,676 0 0 0 0 0 0 04 Overtime 0 0 0 #DIV/0! : 0 0 0 0 0 0 0 05 FICA 43,415 44,325 910 2.10% : 3,081 2,615 0 8,856 798 11,830 4,827 12,3186 Pension 265,292 265,051 (241) -0.09% : 18,421 15,638 0 52,957 4,771 70,742 28,864 73,6587 Health & Dental Insurance 152,367 146,681 (5,686) -3.73% : 10,194 8,654 0 29,307 2,640 39,149 15,974 40,7638 Post Retirement Health Insurance 10,430 10,430 0 100.00% : 725 615 0 2,084 188 2,783 1,136 2,8999 Life Insurance 4,555 4,284 (271) -5.95% : 298 253 0 856 77 1,143 467 1,190

10 Long Term Disability 4,417 5,469 1,052 23.82% : 380 323 0 1,093 98 1,459 596 1,52011 State/Federal Unemployment Tax/Univ Hlth 3,657 3,657 0 0.00% : 254 216 0 731 66 976 398 1,01612 Worker's Compensation 1,775 1,775 0 0.00% : 123 105 0 355 32 474 193 49313 Training & Tuition Reimbursement - Staff 2,400 2,400 0 0.00% : 0 0 0 0 0 0 0 2,400

Total Salaries & Fringe Benefits 1,147,104 1,176,762 29,658 #DIV/0! : 94,344 68,480 0 231,906 20,892 309,783 126,399 324,958

BUSINESS EXPENSES26 Travel - Mileage 4,000 3,500 (500) -12.50% : 243 207 0 699 63 933 381 97427 Travel - Miscellaneous Expenses & Parking 11,000 10,000 (1,000) -9.09% : 695 590 0 1,998 180 2,669 1,089 2,779

Total Business Expenses 15,000 13,500 (1,500) -10.00% : 938 797 0 2,697 243 3,602 1,470 3,753

PROGRAM EXPENSES82 Monitoring/Influencing Education 10,000 3,000 (7,000) -70.00% : 0 0 0 3,000 0 0 0 083 Instructional Material Production 30,000 4,000 (26,000) -86.67% : 4,000 0 0 0 0 0 0 084 Contract Data Research System 32,025 19,100 (12,925) -40.36% : 0 19,100 0 0 0 0 0 0

Total Program Expenses 72,025 26,100 (45,925) -63.76% 4,000 19,100 0 3,000 0 0 0 0

9494

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

CENTER FOR EDUCATION POLICY AND PRACTICE (CEPP)

LN ADOPTED PROPOSED PROPOSED PROPOSED % : R E Q U E S T E DREF 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM

BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0ADMINISTRATIVE EXPENSES

116 Dues 2,000 2,000 0 0.00% : 0 0 0 0 0 0 0 2,000117 Subscriptions 5,500 2,500 (3,000) -54.55% : 0 0 0 0 0 0 0 2,500

Total Administrative Expenses 7,500 4,500 (3,000) -54.55% : 0 0 0 0 0 0 0 4,500

TOTAL EXPENSES 1,241,629 1,220,862 (20,767) -1.67% : 99,282 88,377 0 237,603 21,135 313,385 127,869 333,211

NET INCOME (LOSS) 0 0 0 : 0 0 0 0 0 0 0 0

Division Staff:

Director 163,959Consultants (3) 449,811Coordinator 62,244Licensure Specialist (part-time) 13,676

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9696

GOVERNANCE & ADMINISTRATION Governance The governance structure provides the framework from which emerge the policies and decisions that govern program activity. Through their elected representatives--the Officers, Executive Committee, Board of Directors, and Annual Meeting of Delegates--individual members have a continuing voice in the operation of the Association. The committees, which report to the governance bodies, are a primary resource for the elected leaders and the delegate assembly in the formulation of policy. The Governance Division manages programs which administer the bylaws, policies, procedures, activities and records of the governance bodies. The division conducts MTA & NEA elections, coordinates the organization's major meetings such as the Annual Meeting of Delegates, the NEA Convention and coordinates Board and Executive Committee meetings. The Division provides administrative support for the MTA’s committee structure, administers donation and coalition funding, and serves as a resource for policy, governance documents, and organizational procedures. Administration Provides for the oversight of all Association activities, planning, and overall supervision of the Association’s operations. The Executive Director-Treasurer directly supervises the General Counsel; the Directors of Affiliate Services, Grassroots Campaigns, Communications, Finance and Accounting, Governance, Government Relations, Human Resources, Information Technology Services & Printing and Mailing, Training and Professional Learning and the Center for Education Policy and Practice. The Executive Director-Treasurer carries out activities related to representing the Association with outside groups and agencies; provides information and recommendations to and serves as a non-voting member of the Board of Directors and Executive Committee; provides advice to the President and Vice President; develops plans and initiatives to implement organizational goals and objectives; advocates Association positions and carries out other responsibilities as established in the Bylaws. The Executive Director-Treasurer supervises and evaluates the management staff and provides direction to achieve organizational goals. The Executive Director-Treasurer develops and recommends the annual budget, monitors the finances, and takes appropriate actions for sound fiscal management, including acting on investment matters and allocating resources. The Division provides managerial, administrative and clerical support services to MTA governance bodies, to the President, the Vice President, and the Executive Director-Treasurer. Program 1.1 - Annual Meeting of Delegates Program Program 7.3 - Policy, Documents, Projects, Coalitions, and Donations Program 2.1 - Board of Directors Program 7.4 – Human and Civil Rights Awards Dinner Program 3.1 - Executive Committee Program 8.1 - Division Management Program 4.1 - Officer and Management Support Program 8.3 – Executive Director/Corporate Expenses Program 5.1 - NEA Convention Program 5.2 – MTA and NEA Elections Program 6.1 - Committee Administration

97

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

GOVERNANCE AND ADMINISTRATION

ADOPTED PROPOSED PROPOSED PROPOSED % :LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAMREF BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.1 2.1 3.1 4.1 5.1 5.2 6.1 7.3 7.4 8.1 8.3

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues 5,176,168 5,171,720 (4,448) -0.09% : 509,333 329,916 157,689 642,506 286,103 77,376 168,847 412,950 27,185 1,233,957 1,325,8582 Agency Fee 43,856 45,190 1,334 3.04% : 3,016 3,018 2,745 15,364 214 720 535 850 221 3,862 14,645

TOTAL MEMBERSHIP DUES 5,220,024 5,216,910 (3,114) -0.06% : 512,349 332,934 160,434 657,870 286,317 78,096 169,382 413,800 27,406 1,237,819 1,340,503

PROGRAM REVENUE 10 Annual Meeting Revenue 17,000 17,500 500 2.94% : 0 17,500 0 0 0 0 0 0 0 0 011 NEA Convention Revenue 21,450 21,450 0 0.00% : 0 0 0 0 21,450 0 0 0 0 0 015 Human Civil Rights Dinner & Awards Revenue 600 600 0 0.00% 0 0 0 0 0 0 0 0 600 0 0

Total Program Revenue 39,050 39,550 500 1.28% : 0 17,500 0 0 21,450 0 0 0 600 0 0

TOTAL OPERATING REVENUE 5,259,074 5,256,460 (2,614) -0.05% : 512,349 350,434 160,434 657,870 307,767 78,096 169,382 413,800 28,006 1,237,819 1,340,503

E X P E N S E S

SALARIES & FRINGE BENEFITS

R1 Salaries 840,761 872,542 31,781 3.78% : 19,839 36,177 36,177 443,797 3,501 11,670 3,501 2,334 1,167 2,333 312,0462 Wages 136,968 152,650 15,682 11.45% : 33,171 19,341 14,807 0 580 2,030 5,892 12,105 2,671 62,053 04 Overtime 41,000 60,000 19,000 46.34% : 13,038 7,602 5,820 0 228 798 2,316 4,758 1,050 24,390 05 FICA 64,321 67,695 3,374 5.25% : 5,053 4,829 4,345 26,289 329 1,109 896 1,469 373 6,791 16,2126 Pension 244,529 237,955 (6,574) -2.69% : 20,784 21,767 19,990 10,000 1,600 5,372 3,683 5,661 1,505 25,245 122,3487 Health & Dental Insurance 142,708 149,051 6,343 4.44% : 10,378 12,694 12,007 46,680 1,033 3,457 1,837 2,463 720 10,028 47,7548 Post Retirement Health Insurance 10,430 10,430 0 0.00% 1,262 1,176 1,052 0 79 264 224 373 94 1,734 4,1729 Life Insurance 6,353 5,612 (741) -11.66% : 336 353 324 2,087 26 87 59 92 24 408 1,816

10 Long Term Disability 6,163 7,571 1,408 22.85% : 428 449 413 2,868 33 110 76 117 31 521 2,52511 State/Federal Unemployment Tax/Univ Hlth 4,326 4,326 0 0.00% : 374 349 312 1,236 24 78 67 110 28 512 1,23612 Worker's Compensation 2,424 2,408 (16) -0.66% : 136 143 131 913 10 35 24 37 10 166 80313 Training & Tuition Reimbursement- Staff 1,000 500 (500) -50.00% : 0 0 0 0 0 0 0 0 0 500 0

Total Salaries & Fringe Benefits 1,500,983 1,570,740 69,757 4.65% : 104,799 104,880 95,378 533,870 7,443 25,010 18,575 29,519 7,673 134,681 508,912

CONTRACTED SERVICES & PROF FEES 16 Consultants 140,000 140,000 0 0.00% : 0 0 0 0 0 0 0 0 0 0 140,00021 Corporate Counsel 200,000 110,000 (90,000) -45.00% : 0 0 0 0 0 0 0 0 0 0 110,000

Total Contracted Svcs & Prof. Fees 340,000 250,000 0 0.00% : 0 0 0 0 0 0 0 0 0 0 250,000

FACILITIES 23 Rent 858,576 890,612 32,036 3.73% : 0 0 0 0 0 0 0 0 0 890,612 024 Janitorial Supplies/Services 5,000 5,000 0 0.00% : 0 0 0 0 0 0 0 0 0 5,000 025 Utilities and Operating Expenses - Leaseholds 110,000 175,000 65,000 59.09% : 0 0 0 0 0 0 0 0 0 175,000 0

Total Facilities 973,576 1,070,612 97,036 9.97% : 0 0 0 0 0 0 0 0 0 1,070,612 0

BUSINESS EXPENSES 26 Travel - Mileage 7,000 3,000 (4,000) -57.14% : 303 304 276 0 22 72 54 85 22 388 1,47427 Travel - Miscellaneous Expenses & Parking 50,000 42,000 (8,000) -16.00% : 4,247 4,250 3,865 0 302 1,014 753 1,196 311 5,438 20,62428 Travel and Residence - President's Expense 69,000 69,000 0 0.00% : 0 0 0 69,000 0 0 0 0 0 0 029 Travel - Vice President's Expense 22,000 22,000 0 0.00% : 0 0 0 22,000 0 0 0 0 0 0 0

Total Business Expenses 148,000 136,000 (12,000) -8.11% : 4,550 4,554 4,141 91,000 324 1,086 807 1,281 333 5,826 22,098

9898

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

GOVERNANCE AND ADMINISTRATION

ADOPTED PROPOSED PROPOSED PROPOSED % :LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) : PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM PROGRAMREF BUDGET BUDGET FROM FY 17 FROM FY 17 : 1.1 2.1 3.1 4.1 5.1 5.2 6.1 7.3 7.4 8.1 8.3

PROGRAM EXPENSES R85 Annual Meeting 327,850 403,000 75,150 22.92% : 403,000 0 0 0 0 0 0 0 0 0 0R86 Human Civil Rights Dinner & Awards 20,000 20,000 0 0.00% 0 0 0 0 0 0 0 0 20,000 0 087 Board Meetings 95,500 150,000 54,500 57.07% : 0 150,000 0 0 0 0 0 0 0 0 088 Other Board Activities 91,000 91,000 0 0.00% : 0 91,000 0 0 0 0 0 0 0 0 089 Executive Committee Meetings 46,700 35,015 (11,685) -25.02% : 0 0 35,015 0 0 0 0 0 0 0 090 Other Executive Committee Activities 25,900 25,900 0 0.00% : 0 0 25,900 0 0 0 0 0 0 0 091 President's Special Projects 8,000 8,000 0 0.00% : 0 0 0 8,000 0 0 0 0 0 0 092 National Conferences 15,000 25,000 10,000 66.67% : 0 0 0 25,000 0 0 0 0 0 0 093 NEA Delegate Stipends 173,200 165,000 (8,200) -4.73% : 0 0 0 0 165,000 0 0 0 0 0 0

R94 NEA Convention Expenses 135,000 135,000 0 0.00% : 0 0 0 0 135,000 0 0 0 0 0 095 MTA / NEA Elections 37,000 52,000 15,000 40.54% : 0 0 0 0 0 52,000 0 0 0 0 096 Committees 150,000 150,000 0 0.00% : 0 0 0 0 0 0 150,000 0 0 0 097 Policy, Documents, Projects, Coalitions & Donations 167,250 170,000 2,750 1.64% : 0 0 0 0 0 0 0 170,000 0 0 098 AFL/CIO Membership Dues 213,000 213,000 0 0.00% 0 0 0 0 0 0 0 213,000 0 0 0

Total Program Expenses 1,505,400 1,642,915 137,515 9.13% : 403,000 241,000 60,915 33,000 300,000 52,000 150,000 383,000 20,000 0 0

ADMINISTRATIVE EXPENSES 116 Dues 18,000 18,500 500 2.78% : 0 0 0 0 0 0 0 0 0 18,500 0117 Subscriptions 2,800 3,200 400 14.29% : 0 0 0 0 0 0 0 0 0 3,200 0118 Furniture/Fixtures 5,000 5,000 0 0.00% : 0 0 0 0 0 0 0 0 0 5,000 0

Total Administrative Expenses 25,800 26,700 400 1.55% : 0 0 0 0 0 0 0 0 0 26,700 0

Total Expenses Before Contingency 4,493,759 4,696,967 203,208 4.52% : 512,349 350,434 160,434 657,870 307,767 78,096 169,382 413,800 28,006 1,237,819 781,010

121 Contingency 765,315 559,493 (205,822) -26.89% 0 0 0 0 0 0 0 0 0 0 559,493

TOTAL EXPENSES 5,259,074 5,256,460 (2,614) -0.05% 512,349 350,434 160,434 657,870 307,767 78,096 169,382 413,800 28,006 1,237,819 1,340,503

NET INCOME (LOSS) 0 0 0 : 0 0 0 0 0 0 0 0 0 0 0

Division Staff:

President 242,071Vice President 201,726Executive Director-Treasurer 242,046Director 116,699Admin Assist to Executive Director-Treasurer 70,000Governance Specialist 76,325Governance Assistant 76,325

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HUMAN RESOURCES Major functions carried out under this program for the 254 full and part-time employees of MTA, and 7 full and part-time MTA Benefits employees include employment and recruitment; orientation; salary administration; central personnel records; personnel policy and procedure development and implementation; benefit administration; management development and staff training; problem resolution; job analysis/descriptions; annual audit preparation; government filings; employee performance review; employee and labor relations; and temporary help services. The division also assists and arranges various training programs for the Personnel Selection Team and other committees as needed. The hiring process involves all pre-employment activities including posting, advertising, recruiting and interviewing, coordinating the Personnel Selection Team process and reference checking; and immediate post-employment activities including salary offers, payroll enrollment, benefit enrollment, employee orientation process. The Equal Employment and Affirmative Action Policy and Hiring Policy are monitored under this program and information and assistance are provided to the Equal Opportunity Council and EEO Officer. Benefit administration requires keeping current with changing laws; preparing benefit premium payments; monitoring plan costs and bidding new providers; filing government reports; administering COBRA and TEFRA requirements, the 401(k) plan and Section 125 Cafeteria Plan; health, dental, life, long term disability, and pension plan administration, processing tuition reimbursement requests; filing worker's compensation claims; and coordinating the Employee Assistance Program. Pension administration involves coordination of government reports; processing retirement statements and ERISA required information, and processing benefit calculations with the actuary. It also includes coordinating the pension plan audit; coordinating the completion of benefit election forms; maintenance of on-line pension system; review of monthly payment register; payment of investment and administrative expenses; and assisting the MTA Retirement Committee and its Investment Committee. Division personnel facilitate communication with employees; address developmental and training needs; develop support networks; recognize the service and contributions of the staff; maximize the effectiveness of human resources; and minimize risk to the Association. The work of the Director of Human Resources and the HR Administrator, assisted by the Staff Assistant, requires constant attention to changing laws and regulations as well as keeping current with the best practices in human resource management. Managing leaves under the Family Medical Leave Act and Small Necessities Leave Act, as well as implementing the requirements of ADA, ADEA, FLSA, sexual harassment prevention and other employment related laws is included in the responsibilities of the Division. Labor relations and communications with MTA's three staff unions are core aspects of the Division's functions. Division personnel monitor collective bargaining agreements with staff units; provide advice to managers; prepare for arbitrations; participate in labor management committees; and, provide advice and assistance to the MTA Board Negotiating Team. Ongoing Division activities, such as staff meetings, budget development and accountability, division and personnel reports, are managed by the Human Resources Director who is assisted by the Staff Assistant.

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REF BUDGET BUDGET FROM FY 17 FROM FY 17

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues - MTA 685,710 701,921 16,211 2.36%2 Agency Fee 5,297 5,986 689 13.01%

TOTAL MEMBERSHIP DUES 691,007 707,907 16,900 2.45%

TOTAL OPERATING REVENUE 691,007 707,907 16,900 2.45%

E X P E N S E S

SALARIES & FRINGE BENEFITS R1 Salaries 212,602 285,644 73,042 34.36%2 Wages 64,740 0 (64,740) -100.00%4 Overtime 0 0 0 0.00%5 FICA 20,814 21,216 402 1.93%6 Pension 87,836 85,857 (1,979) -2.25%7 Health & Dental Insurance 81,638 103,522 21,884 26.81%8 Post Retirement Health Insurance 6,258 6,258 0 0.00%9 Life Insurance 1,967 1,811 (156) -7.93%

10 Long Term Disability 1,048 2,310 1,262 120.42%11 State/Federal Unemployment Tax/Univ Hlth 1,854 1,854 0 0.00%12 Worker's Compensation 750 735 (15) -2.00%13 Training & Tuition Reimbursement- Staff 80,000 82,000 2,000 2.50%

Total Salaries & Fringe Benefits 559,507 591,207 31,700 5.67%

CONTRACTED SERVICES & PROF FEES 17 Equal Employment Opportunity Officer 28,000 25,000 (3,000) -10.71%

Total Contracted Services & Prof. Fees 28,000 25,000 (3,000) -10.71%

BUSINESS EXPENSES 26 Travel - Mileage 1,000 500 (500) -50.00%27 Travel - Miscellaneous Expenses & Parking 6,200 2,000 (4,200) -67.74%

Total Business Expenses 7,200 2,500 (4,700) -65.28%

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

HUMAN RESOURCES

102102

ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR)

REF BUDGET BUDGET FROM FY 17 FROM FY 17

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

HUMAN RESOURCES

PROGRAM EXPENSES

99 Internal Employee / Management Meetings 20,400 2,000 (18,400) -90.20%100 All - Staff Meetings 47,000 43,000 (4,000) -8.51%101 Employee Engagement and Recognition 8,000 18,000 10,000 125.00%102 Recruitment 20,000 25,000 5,000 25.00%

Total Program Expenses 95,400 88,000 (7,400) -7.76%

ADMINISTRATIVE EXPENSES 116 Dues 700 700 0 0.00%117 Subscriptions 200 500 300 150.00%

Total Administrative Expenses 900 1,200 300 33.33%

TOTAL EXPENSES 691,007 707,907 16,900 2.45%

NET INCOME (LOSS) 0 0 0

Division Staff:

Director 128,750Personnel Administrator 90,230Coordinator 66,664

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FINANCE AND ACCOUNTING Finance and Accounting is responsible for carrying out the complete financial functions of MTA, including receipt and disbursement of funds, maintenance of accounting records, preparation of periodic financial reports, coordination and compilation of the Association's Annual Budget, preparation of applicable tax returns, payroll and payroll taxes, maintenance of membership records and collection of membership dues from local affiliates. Additionally, it is responsible for the MTA's banking and investment activities, administration of the Association's annual audits (including benefit plan audits), administration of the general casualty and liability insurance, the Local Office Support Program. Internal audit and organizational financial compliance and internal controls are also the responsibility of Finance and Accounting. This includes compliance with the Massachusetts Data Security Law and Regulations. Finally, financial advice, guidance and training are provided to local associations on financial, regulatory and tax compliance issues. Program 1.0: General Accounting and Financial Management: General accounting activities are conducted under this program on an ongoing basis. Major functions include the maintenance of accounting records and systems, accounts payable, miscellaneous accounts receivable, payroll, financial analysis, and the production of the Association's financial statements and records. This program also provides for the annual audit, cash and investment management, insurance program management, and administration of the all non-profit subsidiary financial operations, including MA Child, Reading Matters, Professional Rights Fund and VOTE. The MTA Local Office Support program is administered under this program. Corporate internal controls and financial compliance also falls under this program. Program 2.0: Dues Accounting and Membership Records: One of the primary functions of the Division is collecting, depositing, and accounting for dues receivables. Statistical membership records are maintained; official membership reports are produced for use by MTA and NEA. Training of local treasurers is conducted at the Summer Leadership Conference and at other locations during the year. Data retrieval of membership and organizational information housed in the membership database is provided in this program. Program 3.0: Purchasing: The purchasing process for goods and services is centralized. The Purchasing Agent coordinates bidding, maintains contract records, and implements Capital Budget purchases.

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ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) PROGRAM PROGRAM PROGRAMREF BUDGET BUDGET FROM FY 17 FROM FY 17 1.0 2.0 3.0

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues - MTA 3,386,452 3,958,061 571,609 16.88% : 3,002,114 698,528 257,4192 Agency Fee 30,241 29,565 (676) -2.24% : 24,497 3,703 1,365

TOTAL MEMBERSHIP DUES 3,416,693 3,987,626 570,933 16.71% : 3,026,611 702,231 258,784

OTHER INCOME

16 Interest and Dividend Income 900,000 925,000 25,000 2.78% : 925,000 0 017 MTA Benefits / Miscellaneous Income 148,000 149,000 1,000 0.68% : 149,000 0 018 Hanover P&C Endorsement and Royalty Income 548,000 575,000 27,000 4.93% : 575,000 0 0

Total Other Income 1,596,000 1,649,000 53,000 3.32% : 1,649,000 0 0

TOTAL OPERATING REVENUE 5,012,693 5,636,626 623,933 12.45% : 4,675,611 702,231 258,784

E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 376,156 387,440 11,284 3.00% : 289,590 97,850 02 Wages 621,409 658,995 37,586 6.05% : 283,417 291,748 83,830

R3 Part Time Staff 7,000 7,000 0 0.00% : 7,000 0 04 Overtime 15,000 12,000 (3,000) -20.00% : 3,000 9,000 05 FICA 75,025 78,229 3,204 4.27% : 41,321 30,495 6,4136 Pension 380,530 409,430 28,900 7.59% : 224,554 152,008 32,8687 Health & Dental Insurance 306,853 233,575 (73,278) -23.88% : 105,590 96,942 31,0438 Post Retirement Health Insurance 25,078 25,078 0 0.00% : 12,562 10,430 2,0869 Life Insurance 7,060 6,626 (434) -6.15% : 3,637 2,457 532

10 Long Term Disability 6,849 8,448 1,599 23.35% : 4,633 3,137 67811 State/Federal Unemployment Tax/Univ Hlth 7,727 7,727 0 0.00% : 4,019 3,090 61812 Workers Compensation 2,674 2,658 (16) -0.60% : 1,443 999 21613 Training & Tuition Reimbursement- Staff 7,300 7,300 0 0.00% : 5,475 1,825 0

Total Salaries & Fringe Benefits 1,838,661 1,844,506 5,845 0.32% : 986,241 699,981 158,284

CONTRACTED SERVICES & PROF FEES18 Audit Fees 62,000 58,000 (4,000) -6.45% : 58,000 0 019 Investment Consulting Fees 280,000 280,000 0 0.00% 280,000 0 020 Payroll & Human Resource System Service Fees 45,000 38,000 (7,000) -15.56% : 38,000 0 0

Total Contracted Svcs & Prof Fees 387,000 376,000 (11,000) -2.84% : 376,000 0 0

BUSINESS EXPENSES26 Travel - Mileage 3,000 2,000 (1,000) -33.33% : 1,500 500 027 Travel - Miscellaneous Expenses & Parking 7,000 7,000 0 0.00% : 5,250 1,750 0

Total Transportation & Travel 10,000 9,000 (1,000) -10.00% : 6,750 2,250 0

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

FINANCE & ACCOUNTING

106106

ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR) PROGRAM PROGRAM PROGRAMREF BUDGET BUDGET FROM FY 17 FROM FY 17 1.0 2.0 3.0

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

FINANCE & ACCOUNTING

PROGRAM EXPENSES37 Local Office Support 1,650,000 1,700,000 50,000 3.03% : 1,700,000 0 0

Total Program Expenses 1,650,000 1,700,000 50,000 3.03% : 1,700,000 0 0

ADMINISTRATIVE EXPENSES103 Office/Building Supplies & Small Equipment 100,500 100,500 0 0.00% 0 0 100,500108 Software Packages 12,000 12,000 0 0.00% 12,000 0 0111 Bank Service Fees 24,000 24,000 0 0.00% : 24,000 0 0112 MTAB-Hanover Property Casualty Advertising Fee 190,000 190,000 0 0.00% 190,000 0 0113 Corporate Insurance 126,000 115,000 (11,000) -8.73% : 115,000 0 0116 Dues 1,700 1,700 0 0.00% : 1,700 0 0117 Subscriptions 200 600 400 200.00% : 600 0 0

Total Administrative Expenses 454,400 443,800 (10,600) -2.33% : 343,300 0 100,500

120 Depreciation 570,000 500,000 (70,000) -12.28% : 500,000 0 0122 Reserve Strengthening Fund 0 704,000 704,000 100.00% : 704,000 0 0123 Unrelated Business Income Tax 26,000 29,000 3,000 11.54% 29,000 0 0

596,000 1,233,000 637,000 106.88% 1,233,000 0 0

TOTAL EXPENSES 4,936,061 5,606,306 670,245 13.58% : 4,645,291 702,231 258,784

NET INCOME (LOSS) 76,632 30,320 (46,312) -60.43% : 30,320 0 0

Division Staff:

Director 171,411Controller 118,179Membership and Affiliate Financial Services Manager 97,850Financial Reporting Accountant 109,026Administrative Accountant 83,830Senior Accounting Clerk (Payroll) 62,244Senior Accounting Clerk (Payable) 71,760Senior Accounting Clerk (Receivable) 78,000Accounts Receivable/Membership Clerk (3) 211,848Part-time Senior Accounting Clerk (50%) 40,037

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INFORMATION TECHNOLOGY SERVICES The Division of Information Technology Services is responsible for the implementation, support and maintenance of all enterprise computer based applications, as well as the supporting infrastructure. The elements consist of the following components.

Local area network / wide area network connecting MTA headquarters with six regional offices, Internet connectivity and access to NEA. Support for all MTA desktop applications. Support for all desktop / laptop computers, file servers, routers, and switches. Connectivity to Washington for access to the NEA foundation applications. In-house application development. Voice and data over the Wide Area Network. Internal and Internet E-mail.

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ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR)REF BUDGET BUDGET FROM FY 17 FROM FY 17

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues - MTA 1,333,265 1,331,995 (1,270) -0.10%2 Agency Fee 12,258 11,640 (618) -5.04%

TOTAL MEMBERSHIP DUES 1,345,523 1,343,635 (1,888) -0.14%

TOTAL OPERATING REVENUE 1,345,523 1,343,635 (1,888) -0.14%

E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 146,140 150,524 4,384 3.00%2 Wages 294,424 314,921 20,497 6.96%4 Overtime 0 0 0 0.00%5 FICA 31,702 32,910 1,208 3.81%6 Pension 180,881 181,415 534 0.30%7 Health & Dental Insurance 114,255 90,176 (24,079) -21.07%8 Post Retirement Health Insurance 10,430 10,430 0 0.00%9 Life Insurance 3,103 2,936 (167) -5.38%

10 Long Term Disability 3,012 3,742 730 24.24%11 State/Federal Unemployment Tax/Univ Hlth 3,090 3,090 0 0.00%12 Workers Compensation 1,186 1,191 5 0.42%13 Training & Tuition Reimbursement- Staff 18,000 8,000 (10,000) -55.56%

Total Salaries & Fringe Benefits 806,223 799,335 (6,888) -0.85%

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

ITS (INFORMATION TECHNOLOGY SERVICES)

110110

ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR)REF BUDGET BUDGET FROM FY 17 FROM FY 17

MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

ITS (INFORMATION TECHNOLOGY SERVICES)

CONTRACTED SERVICES & PROF. FEES16 Consultants 35,000 35,000 0 0.00%

Total Contracted Services & Prof. Fees 35,000 35,000 0 0.00%

FACILITIES & TELEPHONE22 Telephone 175,500 187,000 11,500 6.55%

Total Facilities & Telephone 175,500 187,000 11,500 6.55%

BUSINESS EXPENSES26 Travel - Mileage 5,000 3,000 (2,000) -40.00%27 Travel - Miscellaneous Expenses & Parking 7,000 7,500 500 7.14%

Total Business Expenses 12,000 10,500 (1,500) -12.50%

ADMINISTRATIVE EXPENSES104 Equipment Maintenance / Leasing 172,600 172,600 0 0.00%105 Computer Leasing 40,000 35,000 (5,000) -12.50%106 Internet Connectivity 28,000 28,000 0 0.00%108 Software Packages 75,000 75,000 0 0.00%117 Subscriptions 1,200 1,200 0 0.00%

Total Administrative Expenses 316,800 311,800 (5,000) -1.58%

TOTAL EXPENSES 1,345,523 1,343,635 (13,388) -0.99%

NET INCOME (LOSS) 0 0 0 0

Division Staff:

Director 150,524Senior Applications Developer 130,000Systems Support Specialist (2.2) 182,171

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PRINTING AND MAILING Printing and Mailing is responsible for a number of diverse functions. First, the department produces most of the printed materials for the MTA. This activity includes the production of division booklets and brochures, special materials for Governance functions such as the Annual Meeting of Delegates, and program and conference literature. The department also prints collective bargaining agreements and other materials for MTA affiliates and outside clients. In addition to its printing responsibilities, the department handles all mailing distribution needs, including but not limited to presort mailings, first class standard mailings, non-profit mailings and UPS delivery services. Other distribution tasks include shipping and receiving functions, inventory control of Association supply stocks and delivery of supplies and equipment to Regional offices and Boston divisions. Department personnel also provide on-site services, as directed, for conferences and meetings.

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MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

PRINTING & MAILING

ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR)REF BUDGET BUDGET FROM FY 17 FROM FY 17

R E V E N U E

MEMBERSHIP DUES1 Affiliation Dues - MTA 687,523 697,829 10,306 1.50%2 Agency Fee 5,934 6,002 68 1.15%

TOTAL MEMBERSHIP DUES 693,457 703,831 10,374 1.50%

PROGRAM REVENUE14 Printing Income 50,000 50,000 0 0.00%

Total Program Revenue 50,000 50,000 0 0.00%

TOTAL OPERATING REVENUE 743,457 753,831 10,374 1.40%

E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 0 0 0 0.00%2 Wages 291,148 329,281 38,133 13.10%4 Overtime 10,500 10,000 (500) -4.76%5 FICA 23,073 25,955 2,882 12.49%6 Pension 118,654 127,555 8,901 7.50%7 Health & Dental Insurance 129,484 105,002 (24,482) -18.91%8 Post Retirement Health Insurance 8,344 8,344 0 0.00%9 Life Insurance 2,038 2,061 23 1.13%

10 Long Term Disability 1,976 2,631 655 33.15%11 State/Federal Unemployment Tax/Univ Hlth 2,472 2,472 0 0.00%12 Workers Compensation 776 838 62 7.99%13 Training & Tuition Reimbursement- Staff 2,000 1,000 (1,000) -50.00%

Total Salaries & Fringe Benefits 590,465 615,139 24,674 4.18%

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MASSACHUSETTS TEACHERS ASSOCIATION2017-2018

PRINTING & MAILING

ADOPTED PROPOSED PROPOSED PROPOSED %LN 2016-2017 2017-2018 INCR/(DECR) INCR/(DECR)REF BUDGET BUDGET FROM FY 17 FROM FY 17

BUSINESS EXPENSES26 Travel - Mileage 500 200 (300) -60.00%27 Travel - Miscellaneous Expenses & Parking 3,000 2,000 (1,000) -33.33%

Total Business Expenses 3,500 2,200 (1,300) -37.14%

ADMINISTRATIVE EXPENSES103 Office/Building Supplies & Small Equipment 0 3,000 3,000 100.00%107 Equipment Repairs 2,000 4,000 2,000 100.00%110 Offsite Storage 30,000 12,000 (18,000) -60.00%114 Postage and Delivery 70,300 70,300 0 0.00%115 Paper 21,542 21,542 0 0.00%116 Dues 650 650 0 0.00%119 Record Retention 25,000 25,000 0 0.00%

Total Administrative Expenses 149,492 136,492 (13,000) -8.70%

TOTAL EXPENSES 743,457 753,831 10,374 1.40%

NET INCOME (LOSS) 0 0 0 0

Division Staff:

Coordinator 91,331Printer & Mailing Specialist (3) 234,000

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EXPLANATION OF BUDGET LINE ITEMS – 2017-2018 LINE NO DESCRIPTION EXPLANATION

REVENUE 1 Affiliation Dues Membership dues. 2 Agency Fee Service fee collected from certain non-members pursuant to collective bargaining agreements. 3 NEA UniServ Funding F/T Funds from NEA rebated to states to support UniServ Program for full-time reps. 4 NEA UniServ Funding P/T Funds from NEA rebated to states to support UniServ Program for part-time regional reps. 5 NEA Legal Reimbursement Funds from NEA to reimburse for legal costs of eligible cases (includes portion of attorney and intern time and other case expenses incurred by MTA). 6 Insurance Reimb/Attorney’s Fees Reimbursement of attorney’s fees by insurance company for certain criminal cases where member acquitted and

attorneys fees awarded in MTA cases, if any. 7 Conference/Workshop Revenue received from professional development conferences, workshops, and contracted courses with school

districts. 8 Summer Conference Revenue Revenue received from participants for housing/meals, registrants’ late fees, commuter fees, from vendors, and

reimbursements from special events at the Summer Conference. 9 Workers Compensation Reimb Reimbursement of statutory attorney fees (occurs in some workers compensation cases). 10 Annual Meeting Revenue Revenue received from MTAB for sponsorship exhibits at the MTA Annual Meeting. 11 NEA Convention Revenue Revenue received from delegate tours and specialty items sold at the NEA Convention. 12 Newspaper Advertising Income from sales of advertising space in MTA Today. 13 Calendar Handbook Advertising Income from sales of advertising in the MTA pocket calendar. 14 Printing Income Income from printing jobs for locals and other groups. 15 Human & Civil Rights Dinner Income from tickets sales for attendance at this annual dinner event. & Awards Revenue 16 Interest Income Interest and dividend income and gains and losses from investment activity. 17 MTAB/Misc. Income Fees charged to MTA Benefits for management services, MTAB royalty fee and miscellaneous income 18 Hanover P&C Endorsement/Royalty Income received from Hanover on the endorsement of their property/casualty book of business with our

members.

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EXPLANATION OF BUDGET LINE ITEMS – 2017-2018 LINE NO DESCRIPTION EXPLANATION

EXPENSES SALARIES & FRINGE BENEFITS R1 Salaries Management & professional staff salaries. 2 Wages Wage expense for support staff. R3 Part Time Staff Part-time staff to assist in Affiliate Services, CEPP area, Retirement Consultants in Legal and Grassroots Campaigns. 4 Overtime Occasional, necessary overtime pay for support staff . 5 FICA Social security tax (Employer matching portion). 6 Pension Pension funding (based on outside Actuarial Guidance). 7 Health & Dental Insurance Employer paid health and dental plans. 8 Post Retirement Health Insurance Employer paid premium for contractual post-retirement health insurance. 9 Life Insurance Employer paid life insurance. 10 Long Term Disability Employer paid long term disability insurance. 11 State/Federal Unemployment Tax Federal and state unemployment taxes. 12 Worker's Compensation Mandatory workers’ compensation insurance coverage. 13 Training & Tuition Reimb. – Staff Training & tuition reimbursement for all employees. 14 Field Rep Intern Program Training/Mentoring program for part time field reps in accordance with Strategic Action Plan. 15 LPAT Coordinator Training Training for LPAT Coordinators. CONTRACTED SERVICES & PROFESSIONAL FEES 16 Consultants Consulting services such as pension actuary, pollsters and issues research. 17 Equal Employment Opportunity Consultant - EEO Officer. 18 Audit Fees Audit of financial statements and internal audit fees (CPA firms). 19 Investment Consulting Fees Fees associated with managing MTA’s Morgan Stanley/Smith Barney investment account. 20 Payroll & HR Service Fees Cost of outside payroll and human resource vendor for MTA employees. 21 Corporate Counsel Legal assistance (benefits, labor and corporate counsel). FACILITIES & TELEPHONE 22 Telephone Telephone expenses for MTA Headquarters and regional offices. 23 Rent Rent expense for MTA headquarters and regional offices. 24 Janitorial Supplies/Services Cleaning and related supplies expenses for MTA headquarters and regional offices. 25 Utilities & Operating Expenses - Utilities and operating expenses for MTA Headquarters and regional offices. Leaseholds BUSINESS EXPENSES 26 Travel Local - Mileage Mileage reimbursement for MTA staff.

118118

EXPLANATION OF BUDGET LINE ITEMS – 2017-2018 LINE NO DESCRIPTION EXPLANATION

27 Travel Local - (Misc./Parking) Parking fees and miscellaneous business expenses (meals, etc.) for MTA staff. 28 Travel and Residence – President's Expenses President's expenses and rental of residence in accordance with MTA bylaw. 29 Travel - Vice President's Expenses Vice President's expenses. PROGRAM EXPENSES AFFILIATE SERVICES 30 State and Local Organizing This item supports organizational activities both at local and state leaves. In 2014 it supported the member

forums, regional office presidents meetings, provided assistance with local and state levels. It supported member forums held through the state, the regional office presidents meeting, providing assistance with level 5 takeovers efforts, high stakes testing, Charter School and TS Gold initiatives. The revenue campaign will continue and going forward it is expected to have financial implications.

31 Higher Ed Research/Organizing/Policy This line item pays for publications, professional association and organizing for higher education members. 32 Higher Ed Membership Data Reimb Provide funds to large higher education locals for maintenance of membership/salary data base. 33 Large Urban Locals Meetings of large locals and full-time release presidents to address unique problems/concerns of large urban

local associations. 34 Collect Bargaining/Crisis Funds Financial assistance program for locals during collective bargaining crises. 35 Health & Welfare Initiatives Consultant Consultant fees for consultants to assist staff and locals dealing with health insurance issues. 36 Indoor Air Quality/Workplace Health/ Consulting fees and expenses for indoor air quality/workplace health and safety issues. Safety Consultant 37 Local Office Support Reimbursements to local associations for a portion of their association expenses. R38 Membership Materials/ID Cards Development of new member materials; production and delivery to local associations for fall membership

campaigns; delivery of annual cards to members in August with weekly, then bi-monthly, card mailings to new and retired members from September to June. The cost of printing the Presidents, Association Representative Handbooks and MTA Quick Reference Guide.

39 Staff Meetings/Training Funding for meetings for MTA Field and Associate staff, including division related projects. 40 Part Time Rep Meetings/Training Meeting expenses for updating staff on particular issues, changes and trends in the collective bargaining arena. 41 Higher Ed Negotiations Support Financial assistance to all higher education segments in recognition of extraordinary bargaining expenses

incurred as a result of statewide structure. 42 Higher Ed Leadership Meetings Monthly meetings of Higher Ed Leadership Council which allows all segments to communicate regularly on

issues unique to higher education members. 43 Membership Recruitment Reimbursement for half of expenses up to $500 per local association for membership recruitment and

maintenance activities; purchase of membership applications; and training and volunteer activities directly related to membership.

119

EXPLANATION OF BUDGET LINE ITEMS – 2017-2018 LINE NO DESCRIPTION EXPLANATION

TRAINING 44 Leadership/Organizational Dev. Programs to train local leaders and activists to build stronger locals and promote the association-wide goal of

becoming an “organizing union.” 45 Local Presidents Meetings Funding for meetings and other expenses related to the meetings between the MTA leaders and local presidents,

including two all presidents’ meetings and a series of regional dinner meetings. R46 Summer Conference Expenses Funding for direct expenses required to execute logistical and program arrangements for workshops and events

at the annual Summer Conference for full-capacity local training and professional development. R47 Workshops MTA professional development programs for all members. R48 New Member Conferences Just for New Teachers Conference and workshops for SEAM members. R49 Ethnic Minority Affairs Committee Annual conference. Program & Conference R50 Higher Ed Conference Training/conference for higher education leaders and members statewide. R51 ESP Leadership Development Regional training sessions and statewide summits offering specific training for ESP members. R52 ESP Conference Annual ESP conference offering specific training for ESP members. R53 Retired Conference & Gatherings Annual Conference, Annual Meeting Caucus and retired breakfast/luncheons. 54 General Conference Supplies Equipment and supplies that are used for the general conference program . 55 Occ Vocational Conference Annual statewide conference for members who work at vocational schools. GRASSROOTS CAMPAIGN 56 Retired Program Communications with retired members. This includes six issues of MTA Reporter, lobbying for MTA-

sponsored legislation, and other written communication to retired members about opportunities to assist their former local associations.

57 Local Grants/Political Action Leaders Grants to local associations to cover the costs of financial assistance to establish and organize local members into cohesive teams in order to advance the political goals of the MTA on a statewide basis.

58 LPAT Meetings Funding for Political Action Teams’ training and workshops. 59 Member to Member Activities Elections Funding for member to member activities in elections and in legislative efforts. 60 Targeted Legislative Races Funding for expenses incurred in the support of the targeted races. 61 State Conventions Funding for expenses incurred in support of the MTA’s efforts at the MA state conventions. 62 Lobby Registration Expense related to registering the Senate District Coordinators as Lobbyists. 63 Telephone Town Halls Funding for expenses incurred in conducting Telephone Town Halls. 64 Student Membership Program Expense for expansion of organizing student members.. Supports organizing new chapters, training and student

leaders attendance at MTA Annual Meetings and NEA Conferences. . GOVERNMENT RELATIONS 65 Federal Elections Direct mail, targeted online outreach and phoning to MTA members and in some cases, to non-MTA voters to

encourage support for U.S. congressional, senatorial and presidential candidates for election to Congress and the presidency.

120120

EXPLANATION OF BUDGET LINE ITEMS – 2017-2018 LINE NO DESCRIPTION EXPLANATION

66 State Elections Direct mail, phoning, targeted online outreach, polling and staffing to encourage public and member support for pro-education candidates for state office.

67 VOTE Voice of Teachers for Education. This is MTA’s political action committee. VOTE is the only legal entity that can provide direct support to pro-education candidates and incumbents running for state office. By pooling contributions of MTA members, VOTE gives members a larger impact than they would have by contributing individually to candidates.

68 Massachusetts Budget & Policy Center Funding for Massachusetts Budget & Policy Center. MBPC provides research, lobbies and does public relations to ensure that there are sufficient revenues to support public services – including education. MBPC provides training and specific information on the impact of tax policy on education in Massachusetts for MTA to use in its advocacy work.

69 Legislative Materials & Fees Pays for lobbyist registration fees; research materials; subscriptions for magazines, newspapers; subscription to InstaTrac (on-line legislative tracking service providing status of bills, votes, and summaries of legislation); subscription to State House News Service and consultants necessary for enhancing our legislative agenda.

70 Mass Alliance Contribution to coalition of progressive organizations and unions who work together to elect progressive candidates to the Legislature.

71 State Budget/Issues Activity/Polling Funding to support or oppose legislative initiatives that affect public education and educators in the state. The program keeps members informed and action orientated around issues that are being decided by the Legislature and the governor. This includes issues such as: rasing revenues, state funding for public education, the COLA, bargaining rights, pensions, health insurance, dismissal laws, and ballot initiative reform, etc. This program funds materials, polling, direct mail, targeted online outreachand phoning – all necessary ingrdients for member action.

COMMUNICATIONS 72 Media/Policy Priorities Costs for media and policy priorities including video and ad development, production and placement; paid

promotion of MTA activism on social media, including Facebook and Twitter; some organizational polling, reports and projects; and other priorities involving internal and external media and materials (e.g., signs, buttons and stickers), as determined by current needs. Covers non-capital costs of camera replacement/upgrading and associated expenses as needed. Also pays for our participation in the Commonwealth News Service, which generates positive publicity for the association through radio stories distributed to stations throughout the state; for communications training programs for members; and for our subscription to the Great Lakes Center, which tracks education developments and issues reports.

73 Local/Community PR Materials Pays for items and materials – expenses such as digital storage cards, small video accessories and fliers – that serve member organizing/political action purposes. May also be used for materials and expenses for events such as the Annual Meeting, the Summer Conference, news conferences, American Education Week and Read Across America Day.

74 MTA TODAY Photos & Art Work Purchase of graphics and stock photos for MTA Today that can also be used for other projects.

121

EXPLANATION OF BUDGET LINE ITEMS – 2017-2018 LINE NO DESCRIPTION EXPLANATION

R75-76 MTA TODAY Print, Mail, Postage Printing and associated costs to produce and publish four issues of MTA Today – in print and in an enhanced e-book version – for distribution to all members and to agency fee payers, along with media contacts and appropriate civic and political leaders. These lines also cover postage and mailing costs and the cost for the e-list service required to notify members when the digital version is posted on the website.

77 Homepage/Internet Costs Funds to maintain and improve MTA websites and online services. The budget line provides for technical support, website development coding, online surveys and calendars, Internet security, server space for massteacher.org and local websites, domain renewals, licenses, the search engine, the content management system, and the member login database, along with costs associated with these expense areas. It also covers contingencies for unexpected expenses and special project capacity, as well as the continuation of our pilot program to upgrade local websites to the WordPress system.

78 MTA TODAY Copy Editing Provides assistance in copy editing for MTA Today and other publications, as needed. LEGAL SERVICES R79 Auxiliary Support/Experts Filing fees, transcripts, expert witnesses, subpoena, arbitration costs in dismissal cases and any other

case-related costs in all cases handled by MTA staff attorneys. R80 Outside Atty. Fees- Legal Cases Legal fees for outside attorneys when needed for MTA legal cases (excluding workers’ compensation cases). R81 Outside Atty. Fees-Work Comp Legal fees for workers’ compensation cases. CEPP 82 Monitoring/Influencing Education Monitoring Board and Department of Elementary and Secondary Education. 83 Policy and Practice Material Production Publication of materials created by CEPP staff for policy makers, local associations and their school districts. 84 Contract Data Research System Maintain a data base of local association collective bargaining agreements to provide support to affiliates at the

bargaining table. GOVERNANCE & ADMINISTRATION R85 Annual Meeting Costs related to MTA Annual Meeting of Delegates. R86 Human Civil Rights Awards Dinner Annual dinner event to present awards to acknowledge outstanding individuals whose contribution to Human

and Civil Rights is exemplary. 87 Board Meetings Board of Directors meeting expenses. 88 Other Board Activities Board member expenses in conjunction with required activities other than Board meetings. 89 Executive Committee Meetings Executive Committee Meeting expenses. 90 Other Executive Committee Activities Executive Committee member expenses in conjunction with required activities other than Executive Committee

meetings. 91 President's Special Projects Funding for President's Special Projects. 92 National Conferences Funding for member attendance at National Conferences.

122122

EXPLANATION OF BUDGET LINE ITEMS – 2017-2018 LINE NO DESCRIPTION EXPLANATION

93 NEA Delegate Stipends Stipends paid to elected statewide, regional, retired, student and local delegates to the NEA Representative Assembly.

R94 NEA Convention Expenses Funding for direct expenses to implement logistical arrangements of Mass Delegation to the NEA Representative Assembly.

95 MTA/NEA Elections Expenses incurred in required direct vote all- member elections, interim elections, and other electoral mailings 96 Committees Funding for meetings and other limited activities of approximately 30 MTA committees and task forces. 97 Policy, Documents, Projects, Miscellaneous projects, miscellaneous donations, policy and bylaw implementation, Coalitions, Donations unallocated meetings, donations to Jobs With Justice, MassPartners, Citizens for Public Schools, on-line

registration for MTA conferences and events, hosting of any NEA Conferences in the Boston area, donation to NEA Fund for Children and Public Education, MassCare.

98 AFL/CIO Membership Dues Membership dues for MTA affiliation with AFL/CIO. HUMAN RESOURCES 99 Internal Employee & Management Funding for MTA management meetings. Meetings 100 All Staff Meetings Funding for meetings of all Staff and holiday party. 101 Employee Engagement and Recognition Employee acknowledgements of life events; bereavement, childbirth/adoption, etc. Employee recognition

program focused on performance and organizational impact. 102 Recruitment Costs incurred in recruiting activities, i.e., print and web-based advertising, interviews, etc. Diversity focused

strategy ADMINISTRATIVE EXPENSES 103 Office Supplies/Small Equipment General office supplies (i.e., pens, paper clips, etc.) and non-capital office equipment purchases (i.e., calculators, adding machines, etc.). 104 Equipment Maintenance & Leasing Leasing and maintenance contracts for copiers, printing & mailing equipment, and building equipment. 105 Computer Leasing Cost to lease computer equipment, both network and desktop. 106 Internet Connectivity Costs of maintaining a dedicated access to the Internet. 107 Equipment Repairs - Printing & Mailing Equipment repairs - Printing & Mailing (equipment not covered by maintenance contracts). 108 Software Packages Computer software programs. 109 Insurance – APL Policy Premium for liability insurance covering the activities of MTA and its locals. 110 Offsite Storage Storage of miscellaneous equipment and supplies used for annual events. 111 Bank Service Fees Fees associated with MTA operating account. 112 MTAB – Hanover Advertising Fees MTAB’s share of the Hanover income for MTAB’s services providing advertising to our members on the

property and casualty insurance program. 113 Corporate Insurance Coverage for building and contents, general liability, travel accident and fiduciary bond. 114 Postage and Delivery Postage and delivery costs of MTA Headquarters and regional offices. 115 Paper Paper supplies for MTA headquarters.

123

EXPLANATION OF BUDGET LINE ITEMS – 2017-2018 LINE NO DESCRIPTION EXPLANATION

116 Dues Membership dues to organizations and associations. 117 Subscriptions Computer-based legal research services and subscriptions for legal publications required by Divisions. 118 Furniture/Fixtures Funds to cover small furniture purchases, if needed. 119 Records Retention Off-site records storage. 120 Depreciation Depreciation of fixed assets currently owned. Works to appropriate funds to provide for future capital

equipment purchases. 121 Contingency Funds to cover unexpected expenses as voted by Executive Committee. 122 Reserve Strengthening Fund Funds earmarked specifically to strengthen the financial reserves of the association as a result of a recent Grant

Thornton reserve study. Established by the MTA Board of Directors at their Mach 2017 meeting. 123 Unrelated Business Income Tax Federal and state income tax on the taxable portion of our revenue. 247615 April 2017

124124

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

AFFILIATE SERVICES

Director 1 1 1 1 1 1 1 1 1 1

Manager 2 2 2 2 2 2 2 2 2 2

Affiliate Services Administrator 1 1 1 1 1 1 1 1 1 1

Secretary 1 1 1 1 1 1 0 0 0 0

Coordinator 0 0 0 0 0 0 1 1 1 1

5 5 5 5 5 5 5 5 5 5

CENTRAL REGION

UniServ 7 7 7 7 7 7 7 7 7 7

ESP - UniServ Consultant 1 1 1 1 1 0 0 0 0 0

Coordinator 1 1 1 1 1 1 1 1 1 1

Secretary 1.35 1.35 1.35 1.1 1.2 1.2 1.2 1.2 1.2 1.2

10.35 10.35 10.35 10.1 10.2 9.2 9.2 9.2 9.2 9.2

METRO REGION

UniServ 7 7 7 7 7 7 7 7 7 7

Coordinator 1 1 1 1 1 1 1 1 1 1

Secretary 1 1 1 1.1 1.2 1.2 1.2 1.2 1.2 1.2

9 9 9 9.1 9.2 9.2 9.2 9.2 9.2 9.2

NORTHEAST REGION

UniServ 8 8 8 8 8 7 7 7 7 7

Secretary 2 2 2 2.1 2.2 2.2 2.2 2.2 2.2 2.2

10 10 10 10.1 10.2 9.2 9.2 9.2 9.2 9.2

SOUTHEAST REGION

UniServ 7 7 7 7 7 7 7 7 7 7

Coordinator 1 1 1 1 1 1 0 0 0 0

Secretary 1.2 1.2 1.2 1.1 1.2 1.2 2.2 2.2 2.2 2.2

9.2 9.2 9.2 9.1 9.2 9.2 9.2 9.2 9.2 9.2

WESTERN/BERKSHIRE REGION

UniServ 7 7 7 7 7 7 7 7 7 7

Secretary 3 3 3 3.1 3.2 3.2 3.2 3.2 3.2 3.2

10 10 10 10.1 10.2 10.2 10.2 10.2 10.2 10.2

COMPARISON OF STAFF

FISCAL YEARS 2008/2009 - 2017/2018

125

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

COMPARISON OF STAFF

FISCAL YEARS 2008/2009 - 2017/2018

HIGHER EDUCATION

Director 1 1 1 1 1 1 1 1 1 1

UniServ 7 7 7 7 7 7 7 7 7 7

Coordinator 2 2 2 2 2 1 1 1 1 1

10 10 10 10 10 9 9 9 9 9

GRASSROOTS CAMPAIGNS

Director 0 0 0 1 1 1 1 1 1 1

Grassroots Campaign Deputy 0 0 0 0 1 1 1 1 1 1

ESP Organizer - UniServ Consultant 0 0 0 0 0 1 1 1 1 1

Retiree/Student Organizer 0 0 0 0 0 0 0 0.5 1 1

New Member Organizer 0 0 0 0 0 0 0 0 0 1

Secretary 0 0 0 0 0 1 1 1 1 1

0 0 0 1 2 4 4 4.5 5 6

COMMUNICATIONS

Director 1 1 1 1 1 1 1 1 1 1

Editor/Writer 0 0 0 0 1 1 1 1 1 1

Web Content Manager 1 1 1 1 1 1 1 1 1 1

Consultants 3 3 3 3 3 3 3 3 3 3

Media Developer 0 0 0 0 1 1 1 1 1 1

Graphic Design Assistant 0.6 0.6 0.8 0.8 0.8 1 1 1 1 1

Staff Assistant 1 1 1 1 1 1 1 1 1 1

6.6 6.6 6.8 6.8 8.8 9 9 9 9 9

GOVERNMENT RELATIONS

Director 1 1 1 1 1 1 1 1 1 1

Consultants 4 4 4 3 3 4 4 4 4 4

UniServ - Retirement Specialist 1 1 1 1 1 0 0 0 0 0

Legislative Specialist 0 0 0 0 0 0 1 1 1 1

Legislative Clerk 2 2 2 2 2 1 1 1 1 1

Secretary 0.8 0.8 0.8 0.8 0.8 0.8 0 0 0 0

8.8 8.8 8.8 7.8 7.8 6.8 7 7 7 7

LEGAL SERVICES

General Counsel 1 1 1 1 1 1 1 1 1 1

Deputy Counsel 0 0 0 0 0 0 0 1 1 1

Staff Counsel 8 8 8 8 8 8 8 9 9 9

Legal Administrative Supervisor 1 1 1 1 1 1 1 0 0 0

Paralegal 0 0 0 0 0 0 0 2 2 2

Coordinator 1 1 1 1 1 1 1 1 1 1

Secretary 3 3 3 3 3 2.4 2 2 2 2

14 14 14 14 14 13.4 13 16 16 16

TRAINING

Director 0 0 0 0 0 1 1 1 1 1

UniServ 2 2 2 2 2 2 2 2 2 2

Conference Administrator 0 0 0 0 0 1 1 1 1 1

Conference Administrator's Assistant 0 0 0 0 0 1 1 1 1 1

Coordinator 1 1 1 1 1 1 2 2 2 2

CEPP Part-timers (8 = 1 FTE) 1 1 1 1.1 1.1 1 1 1 1 1

Assistant Supervisor/Data Analyst 0 0 0 0 0 1 1 1 1 1

Secretary 1 1 1 1 1 1 0 0 0 0

5 5 5 5.1 5.1 9 9 9 9 9

CEPP & RESEARCH

Director 1 1 1 1 1 1 1 1 1 1

Consultants 1 1 1 1 1 2 2 2 2 2

UniServ 1 1 1 1 1 1 1 1 1 1

Coordinator 0 0 0 0 0 1 1 1 1 1

Support 0.2 0.2 0.2 0.2 0.2 0.2 0 0 0 0

PD Part-Timer 0 0 0 0 0 0.1 0.1 0.1 0.1 0.1

3.2 3.2 3.2 3.2 3.2 5.3 5.1 5.1 5.1 5.1

126126

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

COMPARISON OF STAFF

FISCAL YEARS 2008/2009 - 2017/2018

GOVERNANCE & ADMINISTRATION

Executive Director-Treasurer 0 0 0 0 0 1 1 1 1 1

Director of Governance 1 1 1 1 1 1 1 1 1 1

Administrative Assistant to Executive Director 0 0 0 0 0 1 1 1 1 1

Governance Specialist 1 1 1 1 1 1 1 1 1 1

Conference Administrator 1 1 1 1 1 0 0 0 0 0

Conference Administrator's Assistant 1 1 1 1 1 0 0 0 0 0

Governance Assistant 1 1 1 1 1 1 1 1 1 1

Assistant Supervisor/Data Analyst 1 1 1 1 1 0 0 0 0 0

Secretary 2 2 2 2 2 0 0 0 0 0

9 8 8 8 8 5 5 5 5 5

ADMINISTRATION & HUMAN RESOURCES

Executive Director-Treasurer 1 1 1 1 1 0 0 0 0 0

Administrative Assistant to Executive Director 1 1 1 1 1 0 0 0 0 0

Human Resources Director 1 1 1 1 1 1 1 1 1 1

Human Resources Manager 1 1 1 1 1 1 1 1 1 1

Secretary 3 2 2 2 2 1 1 1 1 1

Purchasing Agent 1 1 1 1 1 0 0 0 0 0

8 7 7 7 7 3 3 3 3 3

BUILDING

Maintenance Mechanic 1 1 1 1 1 1 0 0 0 0

1 1 1 1 1 1 0 0 0 0

FINANCE AND ACCOUNTING

Director 1 1 1 1 1 1 1 1 1 1

Controller 0 0 0 0 0 1 1 1 1 1

Acounting Manager 1 1 1 1 1 0 0 0 0 0

Membership/Affiliate Financial Svcs Mgr. 0 0 0 0 0 1 1 1 1 1

Membership Supervisor 1 1 1 1 1 0 0 0 0 0

Financial Reporting Accountant 1 1 1 1 1 1 1 1 1 1

Budget Specialist 1 1 1 1.5 1.5 1.5 0.5 0.5 0.5 0.5

Sr. Accounting Clerk (Payroll) 0 0 0 0 0 0 1 1 1 1

Sr. Accounting Clerk (Payables) 1 1 1 1 1 1 1 1 1 1

Sr. Accounting Clerk (Receivables) 1 1 1 1 1 1 1 1 1 1

Accts. Rec./Membership Clerk 3 3 3 3 3 3 3 3 3 3

Administrative Accountant 0 0 0 0 0 0 1 1 1 1

Purchasing Agent 0 0 0 0 0 1 0 0 0 0

10 10 10 10.5 10.5 11.5 11.5 11.5 11.5 11.5

127

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

COMPARISON OF STAFF

FISCAL YEARS 2008/2009 - 2017/2018

INFORMATION TECHNOLOGY SERVICES

Director 1 1 1 1 1 1 1 1 1 1

Programmer/Analyst 0 0 0 0 0 0 0 0 0 0

Network Systems Specialist 0 0 0 0 0 0 0 0 0 0

Senior Applications Developer 1 1 1 1 1 1 1 1 1 1

Applications Developer 0 0 0 0 0 0 0 0 0 0

Systems Support Specialist (2.2) 3 3 2 2.2 2.2 2.2 2.2 2.2 2.2 2.2

Computer Operations Specialist 0 0 0 0 0 0 0 0 0 0

5 5 4 4.2 4.2 4.2 4.2 4.2 4.2 4.2

WORD PROCESSING (Moved To Governance)***

Assistant Supervisor/WP Analyst 0 0 0 0 0 0 0 0 0 0

Secretary 0 0 0 0 0 0 0 0 0 0

Switchboard Operator 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

***Word Processing moved to Governance in fiscal 2008 - 2009

PRINTING AND MAILING

Supervisor 1 1 1 1 1 1 1 0 0 0

Printer 2 2 2 2 2 2 2 2 2 2

Coordinator 0 0 0 0 0 0 0 0 1 1

Machine Operator 1 1 1 1 1 1 1 1 0 0

General Assistant 1 1 1 1 1 1 1 1 1 1

5 5 5 5 5 5 5 4 4 4

TOTAL 139.15 137.15 136.35 136.1 140.6 138.2 136.8 139.3 139.8 140.8

128128

Comparative Budget to Actual Report FY 2013 - February FY 2017

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL

LN MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL BUDGETNO. APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF AS OF

BUDGET 6/30/13 $ % BUDGET 6/30/14 $ % BUDGET 6/30/15 $ % BUDGET 6/30/16 $ % BUDGET 2/28/17 2/28/17

R E V E N U EMEMBERSHIP DUES $450.00 $450.00 $0.00 0.0% $456.00 $456.00 $0.00 0.0% $459.00 $459.00 $0.00 0.0% $459.00 $459.00 $0.00 0.0% $464.00 $464.00 $464.00 FTE's 81,500 84,229 2,729 3.3% 82,000 85,295 3,295 4.0% 83,800 86,135 2,335 2.8% 86,000 87,149 1,149 1.3% 86,380 88,131 86,380

1 Affiliation Dues 36,675,000 40,493,896 3,818,896 10.4% 37,392,000 41,506,564 4,114,564 11.0% 38,464,200 42,169,680 3,705,480 9.6% 42,054,001 42,657,909 603,908 1.4% 40,080,330 26,101,876 24,048,2042 Agency Fee 290,000 429,229 139,229 48.0% 350,000 500,908 150,908 43.1% 350,000 444,686 94,686 27.1% 349,997 441,461 91,464 26.1% 350,000 246,938 131,054

TOTAL MEMBERSHIP DUES 36,965,000 40,923,125 3,958,125 10.7% 37,742,000 42,007,472 4,265,472 11.3% 38,814,200 42,614,366 3,800,166 9.8% 42,403,998 43,099,370 695,372 1.6% 40,430,330 26,348,814 24,179,258

PROGRAM REVENUE

3 NEA UniServ Funding - Full Time 1,667,160 1,589,373 (77,787) -4.7% 1,613,250 1,662,333 49,083 3.0% 1,595,328 1,700,090 104,762 6.6% 1,767,412 1,749,719 (17,693) -1.0% 1,967,348 918,114 983,6744 NEA UniServ Funding - Part Time 222,300 206,738 (15,562) -7.0% 215,100 203,684 (11,416) -5.3% 227,880 221,129 (6,751) -3.0% 230,532 218,258 (12,274) -5.3% 89,240 111,770 44,620

NEA Funds - Project/Grant Revenue 30,000 168,148 138,148 460.5% 25,000 206,219 181,219 724.9% 0 145,982 145,982 0.0% 0 85,750 85,750 0.0% 0 41,851 05 NEA Legal Reimbursement 1,250,000 1,320,430 70,430 5.6% 1,250,000 1,666,026 416,026 33.3% 1,250,000 1,484,223 234,223 18.7% 1,350,000 1,578,667 228,667 16.9% 1,450,000 1,070,674 966,6646 Insurance & Court/ Reimbursement of Attorney's Fees 8,000 0 (8,000) -100.0% 8,000 10,000 2,000 25.0% 8,000 7,800 (200) -2.5% 8,000 0 (8,000) -100.0% 8,000 9,306 5,3367 Conference/Workshop Revenue 81,990 109,995 28,005 34.2% 88,390 224,818 136,428 154.3% 88,390 46,813 (41,577) -47.0% 73,750 49,358 (24,392) -33.1% 46,950 24,608 23,4768 Summer Conference Revenue 82,000 97,661 15,661 19.1% 96,200 86,506 (9,694) -10.1% 96,200 104,831 8,631 9.0% 100,000 2,030 (97,970) -98.0% 100,000 40,840 100,000

Evaluation Revenue 0 56,285 56,285 0.0% 0 28,350 28,350 0.0% 0 18,975 18,975 0.0% 0 0 0 100.0% 0 0 09 Workers Compensation Reimbursement. 25,000 35,287 10,287 41.1% 25,000 29,033 4,033 16.1% 25,000 60,848 35,848 143.4% 25,000 76,864 51,864 207.5% 25,000 23,522 16,664

10 Annual Meeting Revenue 16,000 16,369 369 2.3% 17,000 18,270 1,270 7.5% 17,000 19,475 2,475 14.6% 17,000 17,713 713 4.2% 17,000 0 011 NEA Convention Revenue 31,000 27,415 (3,585) -11.6% 21,450 20,643 (807) -3.8% 21,450 21,183 (267) -1.2% 21,450 15,444 (6,006) -28.0% 21,450 19,084 21,45012 Newspaper Advertising 63,250 62,987 (263) -0.4% 63,250 62,817 (433) -0.7% 60,400 62,703 2,303 3.8% 60,000 61,961 1,961 3.3% 60,000 45,748 30,00013 Calendar Handbook Advertising 1,300 1,300 0 0.0% 1,300 1,300 0 0.0% 1,300 1,300 0 0.0% 1,300 1,300 0 0.0% 1,300 0 014 Printing Income 40,000 40,304 304 0.8% 40,000 68,091 28,091 70.2% 40,000 75,874 35,874 89.7% 40,000 71,516 31,516 78.8% 50,000 109,234 33,33615 Human Civil Rights & Awards Revenue 3,000 240 (2,760) -92.0% 2,000 300 (1,700) -85.0% 2,000 640 (1,360) -68.0% 750 930 180 24.0% 600 80 0

Candidate Booth Revenue 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 175 0 ITS Income 0 44 44 0.0% 0 75 75 0.0% 0 138 138 0.0% 0 499 499 0.0% 0 0 0

Total Program Revenue 3,521,000 3,732,576 211,576 6.0% 3,465,940 4,288,465 822,525 23.7% 3,432,949 3,972,004 539,055 15.7% 3,695,194 3,930,009 234,815 6.4% 3,836,888 2,415,006 2,225,220

OTHER INCOME16 Interest income 400,000 577,361 177,361 44.3% 425,000 1,053,619 628,619 147.9% 610,000 2,771,486 2,161,486 354.3% 850,000 1,241,077 391,077 46.0% 900,000 941,617 600,000

Rental Income 246,429 236,543 (9,886) -4.0% 260,640 247,765 (12,875) -4.9% 188,136 58,075 (130,061) -69.1% 0 0 0 0.0% 0 0 017 MTA Benefits / Miscellaneous Income 133,000 139,197 6,197 4.7% 130,000 132,407 2,407 1.9% 133,400 7,917,881 7,784,481 5835.4% 133,400 150,432 17,032 12.8% 148,000 113,539 98,66418 Hanover P&C Endorsement and Royalty Income 560,000 503,885 (56,115) -10.0% 530,000 534,362 4,362 0.8% 504,000 540,005 36,005 7.1% 540,000 565,472 25,472 4.7% 548,000 377,661 365,336

Total Other Income 1,339,429 1,456,986 117,557 8.8% 1,345,640 1,968,153 622,513 46.3% 1,435,536 11,287,447 9,851,911 686.3% 1,523,400 1,956,981 433,581 28.5% 1,596,000 1,432,817 1,064,000

TOTAL OPERATING REVENUE 41,825,429 46,112,687 4,287,258 10.3% 42,553,580 48,264,090 5,710,510 13.4% 43,682,685 57,873,817 14,191,132 32.5% 47,622,592 48,986,360 1,363,768 2.9% 45,863,218 30,196,637 27,468,478

129

Comparative Budget to Actual Report FY 2013 - February FY 2017

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL

LN MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL BUDGETNO. APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF AS OF

BUDGET 6/30/13 $ % BUDGET 6/30/14 $ % BUDGET 6/30/15 $ % BUDGET 6/30/16 $ % BUDGET 2/28/17 2/28/17

E X P E N S E S

SALARIES & FRINGE BENEFITSR1 Salaries 11,679,449 11,412,432 (267,017) -2.3% 11,505,664 11,817,262 311,598 2.7% 11,651,366 12,147,374 496,008 4.3% 13,224,325 12,801,780 (422,545) -3.2% 13,531,661 8,888,146 9,021,1462 Wages 3,495,428 3,244,099 (251,329) -7.2% 3,324,330 3,017,891 (306,439) -9.2% 3,244,330 3,159,122 (85,208) -2.6% 3,661,271 3,426,558 (234,713) -6.4% 3,730,186 2,174,195 2,447,374

Legal Interns/Student Interns 63,700 55,315 (8,385) -13.2% 63,700 57,307 (6,393) -10.0% 63,700 38,358 (25,342) -39.8% 0 769 769 0.0% 0 7,185 0R3 Part - Time Staff (Affil. Serv/Legal/PD) 882,499 607,930 (274,569) -31.1% 1,014,999 627,919 (387,080) -38.1% 946,675 639,329 (307,346) -32.5% 958,175 644,938 (313,237) -32.7% 958,175 498,327 638,9644 Overtime 94,400 168,777 74,377 78.8% 106,000 108,409 2,409 2.3% 122,400 129,969 7,569 6.2% 115,600 177,925 62,325 53.9% 140,400 64,844 93,1045 FICA 1,112,086 1,091,886 (20,200) -1.8% 1,119,117 1,077,374 (41,743) -3.7% 1,130,949 1,161,829 30,880 2.7% 1,207,438 1,198,290 (9,148) -0.8% 1,254,601 727,972 836,4406 Pension 7,070,000 7,255,174 185,174 2.6% 7,374,946 3,752,655 (3,622,291) -49.1% 7,377,048 5,122,341 (2,254,707) -30.6% 6,660,000 5,462,455 (1,197,545) -18.0% 6,661,500 4,458,726 4,337,9547 Health & Dental Insurance 3,365,653 3,069,111 (296,542) -8.8% 3,441,352 3,145,835 (295,517) -8.6% 3,733,600 3,146,546 (587,054) -15.7% 3,818,197 3,143,847 (674,350) -17.7% 3,721,583 2,229,110 2,431,6488 Post Retirement Health Insurance 280,000 1,741,912 1,461,912 522.1% 280,000 1,119,472 839,472 299.8% 280,000 979,102 699,102 249.7% 280,000 864,205 584,205 208.6% 290,000 387,002 189,4969 Life Insurance 127,384 124,777 (2,607) -2.0% 134,377 112,753 (21,624) -16.1% 104,674 110,356 5,682 5.4% 116,273 107,529 (8,744) -7.5% 117,517 75,796 78,392

10 Long Term Disability 110,012 97,834 (12,178) -11.1% 108,947 83,037 (25,910) -23.8% 91,278 101,867 10,589 11.6% 101,332 95,522 (5,810) -5.7% 111,891 69,960 74,61611 State/Fed Unemployment Tax/Universal Health 88,894 115,684 26,790 30.1% 100,571 119,827 19,256 19.1% 116,006 58,198 (57,808) -49.8% 120,000 71,202 (48,798) -40.7% 131,648 52,105 87,82412 Workers Compensation 40,012 29,753 (10,259) -25.6% 40,012 45,742 5,730 14.3% 60,012 35,448 (24,564) -40.9% 45,012 38,236 (6,776) -15.1% 45,012 16,296 29,36813 Training & Tuition Reimbursement - Staff 96,900 54,780 (42,120) -43.5% 113,400 52,863 (60,537) -53.4% 136,655 79,318 (57,337) -42.0% 187,200 112,472 (74,728) -39.9% 198,000 114,904 132,00014 Field Rep Intern Program 25,000 49 (24,951) -99.8% 25,000 0 (25,000) -100.0% 25,000 2,234 (22,766) -91.1% 0 0 0 0.0% 0 0 015 LPAT Coordinator Training 11,700 4,731 (6,969) -59.6% 11,700 12,578 878 7.5% 11,700 7,270 (4,430) -37.9% 15,000 7,286 (7,714) -51.4% 15,000 0 10,000

Total Salaries & Fringe Benefits 28,543,117 29,074,244 531,127 1.9% 28,764,115 25,150,924 (3,613,191) -12.6% 29,095,393 26,918,661 (2,176,732) -7.5% 30,509,823 28,153,014 (2,356,809) -7.7% 30,907,174 19,764,568 20,408,326

* Not a Budgeted Item

CONTRACTED ADMINISTRATIVE SERVICES & PROF. FEES Temporary Help - Clerical 0 111,492 111,492 0.0% 0 159,480 159,480 0.0% 0 55,186 55,186 0.0% 0 138,206 138,206 0.0% 0 333,023 0

16 Consultants 144,750 183,875 39,125 27.0% 145,750 132,975 (12,775) -8.8% 184,000 143,516 (40,484) -22.0% 184,000 151,371 (32,629) -17.7% 175,000 102,601 116,67217 Equal Employment Opportunity 28,000 23,925 (4,075) -14.6% 28,000 21,485 (6,515) -23.3% 28,000 3,575 (24,425) -87.2% 28,000 9,705 (18,295) -65.3% 28,000 0 18,66418 Audit Fees 70,000 55,198 (14,802) -21.1% 74,000 46,986 (27,014) -36.5% 56,500 37,480 (19,020) -33.7% 62,000 56,559 (5,441) -8.8% 62,000 35,500 41,33619 Investment Consulting Fee 89,000 146,212 57,212 64.3% 120,935 188,278 67,343 55.7% 200,000 250,967 50,967 25.5% 250,000 267,688 17,688 7.1% 280,000 203,066 186,66420 Payroll & HR Service Fees 28,000 20,395 (7,605) -27.2% 30,000 33,598 3,598 12.0% 42,000 35,569 (6,431) -15.3% 45,000 36,104 (8,896) -19.8% 45,000 20,948 30,00021 Corporate Counsel 130,500 42,723 (87,777) -67.3% 200,000 56,124 (143,876) -71.9% 200,000 84,909 (115,091) -57.5% 200,000 101,619 (98,381) -49.2% 200,000 16,459 133,336

Security Guard 62,496 54,239 (8,257) -13.2% 63,496 51,811 (11,685) -18.4% 65,500 15,260 (50,240) -76.7% 0 0 0 0.0% 0 0 0Total Contracted Administrative Services & Professional Fees 552,746 638,059 85,313 15.4% 662,181 690,737 28,556 4.3% 776,000 626,462 (149,538) -19.3% 769,000 761,252 (7,748) -1.0% 790,000 711,597 526,672

130130

Comparative Budget to Actual Report FY 2013 - February FY 2017

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL

LN MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL BUDGETNO. APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF AS OF

BUDGET 6/30/13 $ % BUDGET 6/30/14 $ % BUDGET 6/30/15 $ % BUDGET 6/30/16 $ % BUDGET 2/28/17 2/28/17

FACILITIES & TELEPHONE22 Telephone 240,000 241,462 1,462 0.6% 240,000 244,001 4,001 1.7% 241,500 226,242 (15,258) -6.3% 241,500 254,183 12,683 5.3% 241,500 168,341 161,00023 Rent 390,840 391,392 552 0.1% 409,036 392,707 (16,329) -4.0% 419,401 379,535 (39,866) -9.5% 1,301,817 1,042,296 (259,521) -19.9% 1,452,523 967,376 968,35224 Janitorial Supplies / Services 33,000 30,605 (2,395) -7.3% 33,000 29,669 (3,331) -10.1% 33,000 31,348 (1,652) -5.0% 33,000 34,494 1,494 4.5% 38,000 20,206 25,328

Equipment Repairs & Maintenance 9,300 9,598 298 3.2% 9,300 9,742 442 4.8% 9,600 2,436 (7,164) -74.6% 0 0 0 0.0% 0 0 0 Building Operation Contracts 166,410 167,923 1,513 0.9% 171,402 154,206 (17,196) -10.0% 176,544 38,338 (138,206) -78.3% 0 0 0 0.0% 0 0 0 Building Repairs & Renovations 50,000 48,331 (1,669) -3.3% 60,000 76,433 16,433 27.4% 70,000 23,197 (46,803) -66.9% 0 0 0 0.0% 0 0 0 Real Estate Tax / Property Tax 233,452 175,549 (57,903) -24.8% 260,390 208,981 (51,409) -19.7% 206,016 69,490 (136,526) -66.3% 0 13,739 13,739 0.0% 0 0 0 Utilities - Heat 86,350 73,209 (13,141) -15.2% 86,350 103,293 16,943 19.6% 86,350 59,664 (26,686) -30.9% 0 0 0 0.0% 0 0 0 Water 9,400 9,815 415 4.4% 10,000 10,260 260 2.6% 10,500 3,159 (7,341) -69.9% 0 0 0 0.0% 0 0 0 Electricity 109,078 103,828 (5,250) -4.8% 110,000 105,259 (4,741) -4.3% 115,000 42,882 (72,118) -62.7% 0 0 0 0.0% 0 0 0 Non-capital Moving Expenses 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 158,890 158,890 0.0% 0 0 0

25 Utilities and Operating Expenses - Leaseholds 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 139,395 104,328 (35,067) -25.2% 200,000 107,985 133,336 Total Facilities & Telephone 1,327,830 1,251,712 (76,118) -5.7% 1,389,478 1,334,551 (54,927) -4.0% 1,367,911 876,291 (491,620) -35.9% 1,715,712 1,607,930 (107,782) -6.3% 1,932,023 1,263,908 1,288,016

BUSINESS EXPENSES26 Travel - Mileage 467,550 353,878 (113,672) -24.3% 477,200 382,652 (94,548) -19.8% 444,400 314,571 (129,829) -29.2% 394,353 310,710 (83,643) -21.2% 326,000 122,276 215,93327 Travel - Misc Expenses & Parking 360,550 362,669 2,119 0.6% 368,650 397,343 28,693 7.8% 382,650 444,116 61,466 16.1% 344,395 319,178 (25,217) -7.3% 365,750 119,840 239,06828 Travel and Residence - President's Expenses 30,000 37,221 7,221 24.1% 30,000 47,755 17,755 59.2% 30,000 64,347 34,347 114.5% 69,000 49,045 (19,955) -28.9% 69,000 33,542 46,00029 Travel - Vice President's Expenses 22,000 15,343 (6,657) -30.3% 22,000 27,006 5,006 22.8% 22,000 18,791 (3,209) -14.6% 22,000 9,513 (12,487) -56.8% 22,000 15,454 14,664

Total Business Expenses 880,100 769,111 (110,989) -12.6% 897,850 854,756 (43,094) -4.8% 879,050 841,825 (37,225) -4.2% 829,748 688,446 (141,302) -17.0% 782,750 291,112 515,665

PROGRAM EXPENSESAffiliate Services

30 State and Local Organizing 0 0 0 0.0% 0 16,222 16,222 0.0% 0 92,624 92,624 0.0% 70,000 84,925 14,925 21.3% 93,000 125,619 62,00031 Higher Ed Research, Organizing and Policy 25,000 0 (25,000) -100.0% 25,000 941 (24,059) -96.2% 25,000 385 (24,615) -98.5% 25,000 96 (24,904) -99.6% 25,000 24,257 16,66432 Higher Ed Membership Data Reimbursement 35,000 35,000 0 0.0% 35,000 35,000 0 0.0% 35,000 35,000 0 0.0% 35,000 35,000 0 0.0% 35,000 0 23,33633 Large Urban Locals 10,000 16,133 6,133 61.3% 10,000 16,357 6,357 63.6% 16,133 15,405 (728) -4.5% 16,357 19,080 2,723 16.6% 16,357 98 10,90434 Collective Bargaining/Crisis Funds 25,000 4,901 (20,099) -80.4% 25,000 9,375 (15,625) -62.5% 25,000 15,905 (9,095) -36.4% 25,000 24,997 (3) 0.0% 25,000 (725) 16,67235 Health & Welfare Initiatives Consultant 100,000 49,950 (50,050) -50.1% 100,000 65,291 (34,709) -34.7% 100,000 52,800 (47,200) -47.2% 100,000 42,182 (57,818) -57.8% 70,000 40,390 46,66436 Indoor Air Quality/Workplace health/Safety Consultant 0 0 0 0.0% 50,000 24,295 (25,705) -51.4% 50,000 38,466 (11,534) -23.1% 50,000 29,302 (20,698) -41.4% 50,000 13,227 33,33637 Local Office Support 1,600,000 1,597,984 (2,016) -0.1% 1,650,000 1,616,109 (33,891) -2.1% 1,650,000 1,624,108 (25,892) -1.6% 1,650,000 1,687,056 37,056 2.2% 1,650,000 1,099,778 1,100,000

R38 Membership Materials / I.D. Cards 177,400 155,295 (22,105) -12.5% 187,400 159,902 (27,498) -14.7% 187,400 173,894 (13,506) -7.2% 187,400 179,884 (7,516) -4.0% 187,400 183,140 187,40039 Staff Meetings / Training 47,274 25,238 (22,036) -46.6% 55,000 19,583 (35,417) -64.4% 55,000 35,958 (19,042) -34.6% 55,000 23,722 (31,278) -56.9% 55,000 18,493 36,66440 Part Time Rep Meetings / Training 4,500 161 (4,339) -96.4% 4,500 513 (3,987) -88.6% 4,500 181 (4,319) -96.0% 4,500 0 (4,500) -100.0% 4,500 0 3,00041 Higher Ed Negotiations Support 25,000 9,068 (15,932) -63.7% 25,000 40,932 15,932 63.7% 25,000 25,000 0 0.0% 25,000 25,000 0 0.0% 25,000 0 16,66442 Higher Ed Leadership Meetings 8,500 10,775 2,275 26.8% 10,000 8,470 (1,530) -15.3% 10,000 9,417 (583) -5.8% 10,000 9,347 (653) -6.5% 10,000 2,247 6,66443 Membership Recruitment 10,000 13,657 3,657 36.6% 10,000 1,041 (8,959) -89.6% 10,000 3,963 (6,037) -60.4% 10,000 1,621 (8,379) -83.8% 10,000 3,500 6,664

Local President Release Time 4,010 2,005 (2,005) -50.0% 2,870 1,435 (1,435) -50.0% 0 0 0 0.0% 0 40,000 40,000 0.0% 0 25,360 0 Interest Based Bargaining 0 368 368 0.0% 0 340 340 0.0% 0 0 0 0.0% 0 84 84 0.0% 0 0 0 New Members Program and Higher Ed Programs 0 0 0 0.0% 0 97 97 0.0% 0 723 723 0.0% 0 0 0 0.0% 0 0 0 Association Rep Training 0 0 0 0.0% 0 973 973 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 Higher Ed Organizing Program (NEA) 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 61,637 61,637 0.0% 0 0 0 Intern Program Recruitment Program Study 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 25,000 57 (24,943) -99.8% 10,000 0 6,664 Early Childhood Organizing/Common Core PARCC Organizing 0 0 0 0.0% 0 67,726 67,726 0.0% 0 58,005 58,005 0.0% 0 0 0 0.0% 0 0 0 Subtotal Affilliate Services 2,071,684 1,920,535 (151,149) -7.3% 2,189,770 2,084,602 (105,168) -4.8% 2,193,033 2,181,834 (11,199) -0.5% 2,288,257 2,263,990 (24,267) -1.1% 2,266,257 1,535,384 1,573,296

131

Comparative Budget to Actual Report FY 2013 - February FY 2017

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL

LN MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL BUDGETNO. APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF AS OF

BUDGET 6/30/13 $ % BUDGET 6/30/14 $ % BUDGET 6/30/15 $ % BUDGET 6/30/16 $ % BUDGET 2/28/17 2/28/17

Training and Professional Learning44 Leadership and Organizational Development 171,600 71,990 (99,610) -58.0% 177,000 71,211 (105,789) -59.8% 177,500 46,866 (130,634) -73.6% 216,000 126,096 (89,904) -41.6% 187,615 41,074 125,08045 Local Presidents Meetings 110,000 61,123 (48,877) -44.4% 110,000 46,012 (63,988) -58.2% 110,000 33,898 (76,102) -69.2% 110,000 41,625 (68,375) -62.2% 99,500 25,187 66,336

R46 Summer Conference Expenses 487,100 509,146 22,046 4.5% 502,100 457,901 (44,199) -8.8% 502,100 452,007 (50,093) -10.0% 502,100 242,837 (259,263) -51.6% 502,100 359,321 502,100R47 Workshops 50,000 19,488 (30,512) -61.0% 20,000 5,278 (14,722) -73.6% 20,000 4,946 (15,054) -75.3% 20,000 20,295 295 1.5% 20,000 5,833 13,336R48 New Member Conferences 5,000 23,865 18,865 377.3% 20,000 32,290 12,290 61.5% 28,000 36,623 8,623 30.8% 28,000 29,042 1,042 3.7% 40,000 23,399 26,664R49 Ethnic Minority Affairs Committee Program & Conference 15,000 18,020 3,020 20.1% 17,000 27,140 10,140 59.6% 18,000 22,133 4,133 23.0% 28,000 25,483 (2,517) -9.0% 28,000 26,076 18,664R50 Higher Ed Conference 25,000 998 (24,002) -96.0% 25,000 36,198 11,198 44.8% 25,000 0 (25,000) -100.0% 36,000 38,507 2,507 7.0% 36,000 1,595 24,000R51 ESP Leadership Development 25,000 13,829 (11,171) -44.7% 25,000 11,839 (13,161) -52.6% 25,000 11,225 (13,775) -55.1% 25,000 9,956 (15,044) -60.2% 25,000 0 16,664R52 ESP Conference 95,600 110,289 14,689 15.4% 95,600 141,037 45,437 47.5% 110,000 102,198 (7,802) -7.1% 141,000 97,318 (43,682) -31.0% 121,000 15,226 80,664R53 Retired Gatherings 50,000 21,826 (28,174) -56.3% 50,000 23,512 (26,488) -56.3% 55,000 38,049 (16,951) -30.8% 55,000 44,982 (10,018) -18.2% 55,000 28,501 36,66454 General Conference Supplies 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 2,830 055 Occ Vocational Conference 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0

Training Expenses/Misc Conference Supplies 0 0 0 0.0% 0 13,154 13,154 0.0% 0 3,148 3,148 0.0% 0 6,548 6,548 0.0% 0 0 0 DESE Grant Expenses 0 0 0 0.0% 0 77,028 77,028 0.0% 0 16,247 16,247 0.0% 0 0 0 0.0% 0 0 0 NEA Grant Expenses 0 0 0 0.0% 0 36,493 36,493 0.0% 0 71,387 71,387 0.0% 0 44,137 44,137 0.0% 0 42,666 0 Subtotal Training and Professional Learning 1,034,300 850,574 (183,726) -17.8% 1,041,700 979,093 (62,607) -6.0% 1,070,600 838,727 (231,873) -21.7% 1,161,100 726,826 (434,274) -37.4% 1,114,215 571,708 910,172

Grassroots CampaignR56 Retired Program 0 0 0 0.0% 0 9,508 9,508 0.0% 20,000 6,181 (13,819) -69.1% 20,000 13,552 (6,448) -32.2% 25,000 13,846 16,66457 Local Grants/Political Action Leaders 100,000 27,500 (72,500) -72.5% 140,000 30,000 (110,000) -78.6% 140,000 21,600 (118,400) -84.6% 140,000 33,621 (106,379) -76.0% 40,000 25,750 26,66458 LPAT Meetings 25,000 4,182 (20,818) -83.3% 25,000 2,959 (22,041) -88.2% 25,000 5,437 (19,563) -78.3% 25,000 5,080 (19,920) -79.7% 25,000 2,261 16,66459 Member to Member Activities Elections 30,000 119,322 89,322 297.7% 30,000 914 (29,086) -97.0% 30,000 15,660 (14,340) -47.8% 30,000 15,046 (14,954) -49.8% 100,000 141,964 66,66460 Targeted Legislative Races 69,760 98,862 29,102 41.7% 17,440 0 (17,440) -100.0% 17,440 0 (17,440) -100.0% 11,000 0 (11,000) -100.0% 100,000 0 66,66461 State Conventions 8,485 2,960 (5,525) -65.1% 8,485 10,658 2,173 25.6% 8,485 683 (7,802) -92.0% 11,000 11,586 586 5.3% 11,000 0 7,33662 Lobby Registration (Senate District Coordinators) 5,000 8,258 3,258 65.2% 5,000 7,965 2,965 59.3% 8,775 10,253 1,478 16.8% 8,775 11,172 2,397 27.3% 8,775 12,125 5,84863 Telephone Town Halls 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 100,000 73 75,00064 Student Membership Program 10,000 8,980 (1,020) -10.2% 10,000 5,069 (4,931) -49.3% 10,000 12,309 2,309 23.1% 10,000 8,398 (1,602) -16.0% 10,000 2,392 6,664

NEA Retired/Student Monitoring Program 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 141 0 Sub-Total Grassroots Campaign 238,245 261,084 22,839 9.6% 225,925 62,004 (163,921) -72.6% 249,700 59,814 (189,886) -76.0% 245,775 90,057 (155,718) -63.4% 419,775 198,552 288,168

Government Relations Local & County Meetings 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0

65 Federal Elections**** 105,000 5,241 (99,759) -95.0% 110,000 2,409 (107,591) -97.8% 110,000 128 (109,872) -99.9% 120,000 0 (120,000) -100.0% 120,000 0 80,00066 State Elections**** 124,765 348,993 224,228 179.7% 200,000 66,697 (133,303) -66.7% 200,000 730,176 530,176 265.1% 225,000 22,704 (202,296) -89.9% 225,000 436,839 150,00067 VOTE 500 625 125 25.0% 14,999 14,374 (625) -4.2% 500 500 0 0.0% 14,999 14,999 0 0.0% 500 0 50068 Massachusetts Budget & Policy Center 135,000 135,000 0 0.0% 145,000 145,000 0 0.0% 160,000 160,000 0 0.0% 175,000 175,000 0 0.0% 175,000 116,667 116,66469 Legislative Materials and Fees 38,000 31,360 (6,640) -17.5% 38,000 37,911 (89) -0.2% 38,000 19,934 (18,066) -47.5% 38,000 25,273 (12,727) -33.5% 38,000 15,511 25,336

Mass. Black Legis Caucus/Freshman Caucus 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 070 Mass Alliance 11,000 11,000 0 0.0% 15,000 15,000 0 0.0% 20,000 20,000 0 0.0% 20,000 20,500 500 2.5% 20,000 20,000 13,33671 State Budget / Issues Activities / Polling 305,000 268,193 (36,807) -12.1% 325,000 218,030 (106,970) -32.9% 325,000 95,595 (229,405) -70.6% 340,000 155,732 (184,268) -54.2% 340,000 34,814 226,664

NEA Congressional Activity 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 1,500 0 Ballot Initiative 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 6,023,641 0 Sub-Total Government Relations 719,265 800,412 81,147 11.3% 847,999 499,421 (348,578) -41.1% 853,500 1,026,333 172,833 20.2% 932,999 414,208 (518,791) -55.6% 918,500 6,648,972 612,500

**** Unexpended funds in Federal Elections and State Elections are restricted in non election years for use in the following election year.

132132

Comparative Budget to Actual Report FY 2013 - February FY 2017

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL

LN MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL BUDGETNO. APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF AS OF

BUDGET 6/30/13 $ % BUDGET 6/30/14 $ % BUDGET 6/30/15 $ % BUDGET 6/30/16 $ % BUDGET 2/28/17 2/28/17

Communications Media Reproduction/Monitoring 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0

72 Media Policy Priorities 120,500 96,607 (23,893) -19.8% 120,500 95,421 (25,079) -20.8% 120,500 95,466 (25,034) -20.8% 120,500 100,150 (20,350) -16.9% 120,500 8,197 72,30073 Local/Community PR Materials 3,000 1,739 (1,261) -42.0% 3,000 1,707 (1,293) -43.1% 3,000 1,834 (1,166) -38.9% 3,000 602 (2,398) -79.9% 3,000 688 1,80074 MTA Today Photos & Art Work 1,600 1,148 (452) -28.3% 1,600 1,597 (3) -0.2% 1,600 1,133 (467) -29.2% 1,600 862 (738) -46.1% 1,600 737 1,064

R75 MTA Today - Printing 105,000 69,709 (35,291) -33.6% 100,000 70,956 (29,044) -29.0% 92,500 81,602 (10,898) -11.8% 87,500 67,598 (19,902) -22.7% 92,500 36,098 55,500R76 MTA Today - Postage 95,000 56,235 (38,765) -40.8% 90,000 62,276 (27,724) -30.8% 82,500 43,543 (38,957) -47.2% 77,500 44,411 (33,089) -42.7% 65,000 36,550 39,00077 Home Page/Internet Costs 85,090 78,584 (6,506) -7.6% 98,179 96,035 (2,144) -2.2% 189,755 128,829 (60,926) -32.1% 189,195 164,627 (24,568) -13.0% 196,004 128,226 130,67278 MTA Today Layout & Copy Editing 4,200 1,967 (2,233) -53.2% 4,000 2,508 (1,492) -37.3% 3,500 1,936 (1,564) -44.7% 3,500 1,570 (1,930) -55.1% 3,500 598 2,100

Sub-Total Communications 414,390 305,989 (108,401) -26.2% 417,279 330,500 (86,779) -20.8% 493,355 354,343 (139,012) -28.2% 482,795 379,820 (102,975) -21.3% 482,104 211,094 302,436

Legal ServicesR79 Auxillary Support (Filing/Transcript Fees)/Experts 70,000 93,286 23,286 33.3% 70,000 45,568 (24,432) -34.9% 80,000 83,360 3,360 4.2% 150,000 146,487 (3,513) -2.3% 170,000 79,541 113,336R80 Outside Attorney. Fees - Legal 1,500,000 1,830,924 330,924 22.1% 1,750,000 2,153,743 403,743 23.1% 1,750,000 2,059,604 309,604 17.7% 1,750,000 2,217,458 467,458 26.7% 1,942,000 1,078,293 1,294,664R81 Outside Attorney Fees - Workers Comp. 250,000 222,226 (27,774) -11.1% 250,000 206,802 (43,198) -17.3% 250,000 218,811 (31,189) -12.5% 235,000 236,427 1,427 0.6% 220,000 137,668 146,664

Sub-Total Legal Services 1,820,000 2,146,436 326,436 17.9% 2,070,000 2,406,113 336,113 16.2% 2,080,000 2,361,775 281,775 13.5% 2,135,000 2,600,372 465,372 21.8% 2,332,000 1,295,502 1,554,664

Center for Education Policy and Practice and Research82 Monitoring/Influencing Education 4,500 2,832 (1,668) -37.1% 10,000 2,691 (7,309) -73.1% 10,000 1,178 (8,822) -88.2% 10,000 822 (9,178) -91.8% 10,000 641 6,66483 Instructional Material Production 25,000 1,134 (23,866) -95.5% 30,000 1,079 (28,921) -96.4% 30,000 3,843 (26,157) -87.2% 30,000 70 (29,930) -99.8% 30,000 442 20,00084 Contract Data Research System 18,500 12,000 (6,500) -35.1% 30,500 27,000 (3,500) -11.5% 30,500 19,300 (11,200) -36.7% 32,025 12,350 (19,675) -61.4% 32,025 9,450 21,352

Grant Expenses 0 0 0 0.0% 0 94,243 94,243 0.0% 0 15,901 15,901 0.0% 0 18,124 18,124 0.0% 0 3,343 0 Evaluation/Licensure Training 0 125,831 125,831 0.0% 0 12,900 12,900 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 Sub-Total CEPP and Research 48,000 141,797 93,797 195.4% 70,500 137,913 67,413 95.6% 70,500 40,222 (30,278) -42.9% 72,025 31,366 (40,659) -56.5% 72,025 13,876 48,016

133

Comparative Budget to Actual Report FY 2013 - February FY 2017

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL

LN MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL BUDGETNO. APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF AS OF

BUDGET 6/30/13 $ % BUDGET 6/30/14 $ % BUDGET 6/30/15 $ % BUDGET 6/30/16 $ % BUDGET 2/28/17 2/28/17

Governance & AdministrationR85 Annual Meeting 314,400 304,634 (9,766) -3.1% 330,850 364,343 33,493 10.1% 332,900 319,996 (12,904) -3.9% 327,850 363,594 35,744 10.9% 327,850 14,238 0R86 Human Civil Rights Dinner & Awards 25,000 15,219 (9,781) -39.1% 20,000 20,888 888 4.4% 20,000 21,671 1,671 8.4% 20,000 17,321 (2,679) -13.4% 20,000 1,380 20,00087 Board Meetings 91,200 100,430 9,230 10.1% 85,500 153,014 67,514 79.0% 85,500 140,816 55,316 64.7% 95,500 182,939 87,439 91.6% 95,500 89,840 63,66488 Other Board Activities 82,500 83,048 548 0.7% 90,200 98,062 7,862 8.7% 90,200 96,592 6,392 7.1% 91,000 46,545 (44,455) -48.9% 91,000 11,977 60,66489 Executive Committee Meetings 44,300 55,100 10,800 24.4% 46,700 62,764 16,064 34.4% 46,700 59,576 12,876 27.6% 46,700 60,405 13,705 29.3% 46,700 32,081 31,13690 Other Exec Committee Activities 16,900 11,615 (5,285) -31.3% 25,900 31,719 5,819 22.5% 25,900 17,077 (8,823) -34.1% 25,900 4,401 (21,499) -83.0% 25,900 514 17,26491 President's Special Projects 8,000 12,435 4,435 55.4% 8,000 15,699 7,699 96.2% 8,000 10,924 2,924 36.6% 8,000 2,464 (5,536) -69.2% 8,000 1,643 5,33692 National Conferences 15,000 7,334 (7,666) -51.1% 15,000 27,540 12,540 83.6% 15,000 10,687 (4,313) -28.8% 15,000 33,460 18,460 123.1% 15,000 4,602 10,00093 NEA Delegate Stipends 173,200 151,328 (21,872) -12.6% 173,200 127,949 (45,251) -26.1% 173,200 141,932 (31,268) -18.1% 173,200 139,175 (34,025) -19.6% 173,200 154,881 173,200

R94 NEA Convention Expenses 156,550 134,922 (21,628) -13.8% 113,950 112,258 (1,692) -1.5% 135,000 117,157 (17,843) -13.2% 135,000 97,754 (37,246) -27.6% 135,000 125,782 135,00095 MTA & NEA Elections 28,500 36,668 8,168 28.7% 34,100 44,267 10,167 29.8% 37,000 10,386 (26,614) -71.9% 37,000 57,311 20,311 54.9% 37,000 3,342 37,00096 Committees 133,500 111,850 (21,650) -16.2% 150,000 158,003 8,003 5.3% 150,000 116,820 (33,180) -22.1% 150,000 137,201 (12,799) -8.5% 150,000 57,327 100,02497 Policy, Documents, Projects and Coalitions 145,750 126,247 (19,503) -13.4% 145,250 140,944 (4,306) -3.0% 145,250 70,420 (74,830) -51.5% 157,250 168,242 10,992 7.0% 167,250 124,994 111,50498 AFL/CIO Membership Dues 60,000 60,227 227 0.4% 60,000 124,123 64,123 106.9% 60,000 142,282 82,282 137.1% 190,000 199,356 9,356 4.9% 213,000 110,162 142,000

Special Events 0 12,401 12,401 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 District Capacity Grant Expenses 0 110,016 110,016 0.0% 0 88,471 88,471 0.0% 0 0 0 0.0% 0 23,310 23,310 0.0% 0 0 0 Sub-Total Governance 1,294,800 1,333,474 38,674 3.0% 1,298,650 1,570,044 271,394 20.9% 1,324,650 1,276,336 (48,314) -3.6% 1,472,400 1,533,478 61,078 4.1% 1,505,400 732,763 906,792

Human Resources99 Internal Employee/Management Meetings 5,400 5,353 (47) -0.9% 5,400 1,264 (4,136) -76.6% 5,400 1,314 (4,086) -75.7% 20,400 1,036 (19,364) -94.9% 20,400 0 13,600

100 All Staff Meetings 27,000 22,603 (4,397) -16.3% 27,000 53,048 26,048 96.5% 47,000 47,889 889 1.9% 47,000 45,469 (1,531) -3.3% 47,000 28,049 31,336101 Employee Relations 0 0 0 0.0% 0 9,262 9,262 0.0% 0 7,327 7,327 0.0% 5,000 7,730 2,730 54.6% 8,000 3,231 5,336102 Recruitment 10,000 15,033 5,033 50.3% 10,000 5,880 (4,120) -41.2% 10,000 17,098 7,098 71.0% 10,000 15,708 5,708 57.1% 20,000 40,602 13,336

Sub-Total Administration & Personnel 42,400 42,989 589 1.4% 42,400 69,454 27,054 63.8% 62,400 73,628 11,228 18.0% 82,400 69,943 (12,457) -15.1% 95,400 71,882 63,608

Total Program Expenses 7,683,084 7,803,290 120,206 1.6% 8,204,223 8,139,144 (65,079) -0.8% 8,397,738 8,213,012 (184,726) -2.2% 8,872,751 8,110,060 (762,691) -8.6% 9,205,676 11,279,733 6,259,652

ADMINISTRATIVE EXPENSES103 Office Supplies / Building Supplies/ Small Equip 179,000 181,027 2,027 1.1% 179,000 195,916 16,916 9.5% 188,000 194,954 6,954 3.7% 173,500 190,824 17,324 10.0% 153,500 137,110 102,344104 Equipment Maintenance/Leasing 220,500 176,806 (43,694) -19.8% 220,500 243,433 22,933 10.4% 228,500 215,412 (13,088) -5.7% 228,500 191,496 (37,004) -16.2% 228,500 194,825 152,336105 Computer Leasing 40,000 27,885 (12,115) -30.3% 40,000 25,294 (14,706) -36.8% 40,000 31,137 (8,863) -22.2% 40,000 33,247 (6,753) -16.9% 40,000 107,190 26,664106 Internet Connectivity 24,523 27,793 3,270 13.3% 26,000 34,938 8,938 34.4% 28,000 30,732 2,732 9.8% 28,000 39,438 11,438 40.9% 28,000 16,805 18,664107 Equipment Repairs - Printing and Mailing 8,000 3,715 (4,285) -53.6% 8,000 1,067 (6,933) -86.7% 6,000 5,373 (627) -10.5% 2,000 3,797 1,797 89.9% 2,000 417 1,336108 Software Packages 122,500 121,785 (715) -0.6% 107,500 156,184 48,684 45.3% 167,029 146,209 (20,820) -12.5% 148,200 144,661 (3,539) -2.4% 135,565 117,222 90,376109 Insurance - APL Policy 23,000 16,200 (6,800) -29.6% 23,000 16,200 (6,800) -29.6% 18,000 16,038 (1,962) -10.9% 18,000 15,877 (2,123) -11.8% 18,000 18,627 12,000110 Offsite Storage 20,000 30,112 10,112 50.6% 21,000 15,613 (5,387) -25.7% 30,000 38,865 8,865 29.6% 30,000 18,028 (11,972) -39.9% 30,000 6,483 20,000111 Bank Service Fees 25,000 20,231 (4,769) -19.1% 25,000 23,022 (1,978) -7.9% 25,000 22,284 (2,716) -10.9% 25,000 18,221 (6,779) -27.1% 24,000 13,384 16,000112 MTAB - Hanover Property Casualty Advertising Fee 185,000 179,552 (5,448) -2.9% 185,000 185,000 0 0.0% 185,000 185,000 0 0.0% 190,000 190,000 0 0.0% 190,000 126,667 126,664113 Corporate Insurance 131,250 107,989 (23,261) -17.7% 126,000 119,558 (6,442) -5.1% 126,000 115,370 (10,630) -8.4% 126,000 108,380 (17,620) -14.0% 126,000 100,897 84,000

Mortgage Payment - Principal 619,543 0 (619,543) -100.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 Mortgage Payment - Interest 20,405 3,693 (16,712) -81.9% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0

114 Postage & Delivery 130,500 85,691 (44,809) -34.3% 130,500 48,616 (81,884) -62.7% 114,000 83,800 (30,200) -26.5% 75,500 73,365 (2,135) -2.8% 84,100 79,578 56,072115 Paper 5,000 19,475 14,475 289.5% 5,000 32,498 27,498 550.0% 7,000 21,542 14,542 207.7% 7,000 51,463 44,463 635.2% 21,542 26,286 14,360116 Dues 36,500 34,695 (1,805) -4.9% 40,430 14,607 (25,823) -63.9% 41,878 31,285 (10,593) -25.3% 35,300 32,846 (2,454) -7.0% 39,350 22,523 26,240117 Subscriptions 109,200 99,193 (10,007) -9.2% 113,650 111,007 (2,643) -2.3% 115,700 112,313 (3,387) -2.9% 116,800 104,110 (12,690) -10.9% 132,000 76,017 87,992118 Furniture/Fixtures 15,000 6,158 (8,842) -58.9% 15,000 4,070 (10,930) -72.9% 15,000 8,709 (6,291) -41.9% 5,000 356 (4,644) -92.9% 5,000 400 3,336119 Records Retention 28,000 24,442 (3,558) -12.7% 29,000 30,109 1,109 3.8% 29,000 18,441 (10,559) -36.4% 30,000 26,600 (3,400) -11.3% 25,000 15,618 16,664

Taxes and Interest 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 70 0 Total Administrative Expenses 1,942,921 1,166,442 (776,479) -40.0% 1,294,580 1,257,132 (37,448) -2.9% 1,364,107 1,277,464 (86,643) -6.4% 1,278,800 1,242,709 (36,091) -2.8% 1,282,557 1,060,119 855,048

Total Expense before Contingency 40,929,798 40,702,858 (226,940) -0.6% 41,212,427 37,427,244 (3,785,183) -9.2% 41,880,199 38,753,715 (3,126,484) -7.5% 43,975,834 40,563,411 (3,412,423) -7.8% 44,900,180 34,371,037 29,853,379

134134

Comparative Budget to Actual Report FY 2013 - February FY 2017

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL Variance from Budget ANNUAL

LN MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL Increase/ (Decrease) MEETING ACTUAL BUDGETNO. APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF APPROVED AS OF AS OF

BUDGET 6/30/13 $ % BUDGET 6/30/14 $ % BUDGET 6/30/15 $ % BUDGET 6/30/16 $ % BUDGET 2/28/17 2/28/17

Sick, vacation, and termination pay 0 210,331 210,331 0.0% 0 487,003 487,003 0.0% 0 470,616 470,616 0.0% 0 554,614 554,614 0.0% 0 0 0120 Depreciation 635,000 478,513 (156,487) -24.6% 635,000 458,255 (176,745) -27.8% 605,000 353,636 (251,364) -41.5% 650,000 848,366 198,366 30.5% 570,000 716,842 380,000

Gain/Loss on Disposal of Fixed Assets 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 50,719 50,719 0.0% 0 0 0121 Contingency 120,000 0 (120,000) -100.0% 609,664 0 (609,664) -100.0% 1,110,691 0 (1,110,691) -100.0% 357,155 0 (357,155) -100.0% 290,415 0 290,415122 Unrelated Business Tax 70,000 0 (70,000) -100.0% 75,000 125,457 50,457 67.3% 50,000 35,353 (14,647) -29.3% 6,442 23,651 17,209 267.1% 26,000 0 17,336

TOTAL EXPENSES 41,754,798 41,391,702 (363,096) -0.9% 42,532,091 38,497,959 (4,034,132) -9.5% 43,645,890 39,613,320 (4,032,570) -9.2% 44,989,431 42,040,761 (2,999,389) -6.7% 45,786,595 35,087,879 30,541,130

Unrealized (Gain)/Loss on Investments 0 (1,070,245) (1,070,245) 0.0% 0 (2,310,274) (2,310,274) 0.0% 0 1,451,377 1,451,377 0.0% 0 1,465,185 1,465,185 0.0% 0 (1,826,938) 0

NET INCOME (LOSS) FROM OPERATIONS 70,631 5,791,230 5,720,599 8099.3% 21,489 12,076,405 12,054,916 56098.1% 36,795 16,809,120 16,772,325 45583.3% 2,633,161 5,480,414 2,897,972 110.1% 76,623 (3,064,304) (3,072,652)

****Public Relations Campaign 2,445,000 2,931,618 486,618 19.9% 2,460,000 1,553,053 (906,947) -36.9% 2,514,000 3,335,001 821,001 32.7% 2,580,000 1,889,700 (690,300) -26.8% 2,591,400 131,604 1,554,840

TOTAL NET INCOME (LOSS) 2,515,631 2,859,612 343,981 13.7% 2,481,489 10,523,352 8,041,863 324.1% 2,550,795 13,474,119 10,923,324 428.2% 53,161 3,590,714 3,537,553 6654.4% (2,514,777) (3,195,908) (4,627,492)

****Voted as a Separately Budgeted Item

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