AMERICAN FEDERATION OF TEACHERS

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1970

Legal Domicile

Principal Officer

CAMIE NILAND POIRIER

Phone

8605058418

Tax Period

2023-09-01 to 2024-08-31

AMERICAN FEDERATION OF TEACHERS, founded in 1970, is a small nonprofit that reported $215K in total revenue in fiscal year 2023. Expenses of $236K exceeded revenue, resulting in a 10% operating deficit.

Mission

NEGOIATE TEACHERS CONTRACTS WITH LOCAL BOARD OF EDUCATION REPRESENT TEACHERS IN GRIEVANCE PROCEEDINGS INCREASE TEACHER AWARENESS IN COMMUNITY

Program Service Accomplishments

Program 1

Expenses: $200,361 Revenue: $213,798

NEGOIATE TEACHERS CONTRACTS WITH LOCAL SCHOOL BOARD REPRESENT TEACHERS IN GRIEVANCE PROCEEDINGS INCREASE TEACHER AWARENESS IN COMMUNITY

Program 2

Expenses: $0 Revenue: $0

NO SECONDARY

Program 3

Expenses: $0 Revenue: $0

NO THIRD PROGRAM INCOME/EXPENSE

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $213,798

Program Service Revenue $0

Investment Income $731

Other Revenue $0

TOTAL REVENUE $214,529

Expense Breakdown

Grants Paid $8,048

Salaries & Benefits $25,200

Fundraising Expenses $0

Program Expenses $200,361

Other Expenses $200,233

TOTAL EXPENSES $236,384

Year-over-Year Comparison

	2023	2022	Change
Revenue	$214,529	$218,492	0.0%
Expenses	$236,384	$173,419	+0.4%
Net Income	$-21,855	$45,073	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

308

Independent Members

308

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$25,700

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHLEEN KOLJIAN	SECRETARY	12	Officer	$6,000	$0	$6,000
CAMIE NILAND POIRIER	PRESIDENT	15	Officer	$5,500	$0	$5,500
RANDALL PROSE	FIRST VICE PRESIDENT	10	Officer	$4,400	$0	$4,400
LINDSEY HEPPLE	TREASURER	10	Officer	$4,000	$0	$4,000
PATRICIA ROY	VICE PRESIDENT	5	Officer	$1,800	$0	$1,800
ROSE REYES	VICE PRESIDENT	5	Officer	$1,000	$0	$1,000
MARIA ANTONIA FINNEGAN	VICE PRESIDENT	5	Officer	$1,000	$0	$1,000
RAQUEL LUNA	VICE PRESIDENT	5	Officer	$1,000	$0	$1,000
TATIANA GOMEZ	VICE PRESIDENT	5	Officer	$1,000	$0	$1,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$214,529	$236,384	$260,209	$-21,855
2023	$218,492	$173,419	$282,064	$45,073
2022	$210,539	$259,562	$236,991	$-49,023
2021	$215,822	$167,878	$286,014	$47,944
2020	$206,576	$225,163	$238,070	$-18,587