LOCAL 1359 AFSCME

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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

1962

Legal Domicile

Principal Officer

DENNIS IFILL

Phone

2128151186

Tax Period

2017-01-01 to 2017-12-31

LOCAL 1359 AFSCME, founded in 1962, is a small nonprofit in the Employment sector that reported $199K in total revenue in fiscal year 2017. Expenses of $190K left a modest 5% surplus.

Mission

THE OBJECTIVES OF THE LOCAL ARE TO CARRY OUT ON A LOCAL BASIS THE OBJECTIVES OF AFSCME.

Program Service Accomplishments

Program 1

THE LOCAL REPRESENTED APPROXIMATELY 280 MEMBERS AND 10 AGENCY FEE PAYERS BY NEGOTIATING AND ADMINISTERING COLLECTIVE BARGAINING AGREEMENTS, AND SERVICED MEMBERS WITH GRIEVANCES AND IN ARBITRATIONS.

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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 (2017)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $199,111

Investment Income $9

Other Revenue $250

TOTAL REVENUE $199,370

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,000

Fundraising Expenses $0

Other Expenses $178,371

TOTAL EXPENSES $190,371

Year-over-Year Comparison

	2017	2016	Change
Revenue	$199,370	$208,347	0.0%
Expenses	$190,371	$202,274	-0.1%
Net Income	$8,999	$6,073	+0.5%

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

Independent Members

N/A

Employees

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

$8,150

Total Directors

$10,375

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DENNIS IFILL	PRESIDENT	10.00	Officer Director	$4,025	$0	$4,025
DARRYL ADAMS	VICE PRESIDENT	8.00	Officer Director	$1,600	$0	$1,600
SALVATORE HAUGHIE JR	TREASURER	4.00	Officer Director	$1,050	$0	$1,050
STACEY PAYTON	SECRETARY	4.00	Officer Director	$1,475	$0	$1,475
JASON BLADES	EXECUTIVE BOARD	1.00	Director	$425	$0	$425
YUKLIN GUEVARA	EXECUTIVE BOARD	1.00	Director	$200	$0	$200
CHERYL KING	EXECUTIVE BOARD	1.00	Director	$250	$0	$250
JOHN LAFFERTY	EXECUTIVE BOARD	1.00	Director	$725	$0	$725
LISA NICHOLSON	EXECUTIVE BOARD	1.00	Director	$175	$0	$175
ALEXANDER THOMAS	TREASURER - PAST	4.00	Director	$450	$0	$450
CHERYL FRASER	EXECUTIVE BOARD - PAST	1.00	Director	$0	$0	$0
CHARMAINE MCARTHUR	EXECUTIVE BOARD - PAST	1.00	Director	$0	$0	$0

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
2017	$199,370	$190,371	$73,099	$8,999