LOCAL 384 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

1955

Legal Domicile

Principal Officer

ESTHER TUCKER

Phone

2128151385

Tax Period

2017-01-01 to 2017-12-31

LOCAL 384 AFSCME, founded in 1955, is a community nonprofit in the Employment sector that reported $1.2M in total revenue in fiscal year 2017.

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 1,715 MEMBERS 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 $1,160,151

Investment Income $298

Other Revenue $23,820

TOTAL REVENUE $1,184,269

Expense Breakdown

Grants Paid $0

Salaries & Benefits $160,493

Fundraising Expenses $0

Other Expenses $1,109,086

TOTAL EXPENSES $1,269,579

Year-over-Year Comparison

	2017	2016	Change
Revenue	$1,184,269	$1,199,878	0.0%
Expenses	$1,269,579	$1,239,187	+0.0%
Net Income	$-85,310	$-39,309	+1.2%

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

$65,366

Total Directors

$106,969

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ESTHER TUCKER	PRESIDENT	35.00	Officer Director	$27,720	$0	$27,720
LENORE MCSHANE	VICE PRESIDENT	5.00	Officer Director	$11,800	$0	$11,800
DEBORAH LANE	TREASURER	5.00	Officer Director	$13,500	$0	$13,500
BEVERLY WEBB-TAYLOR	SECRETARY	5.00	Officer Director	$12,346	$0	$12,346
MIRIAM ALLEN	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
HODALIS BONIFACIO	EXECUTIVE BOARD	1.00	Director	$750	$0	$750
JACQUELINE CHARLOT	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
JUDITH COHEN	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
CRYSTAL FARMER	EXECUTIVE BOARD	1.00	Director	$1,604	$0	$1,604
AFRITYA GREEN	EXECUTIVE BOARD	1.00	Director	$750	$0	$750
INGRID HAMER	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
MICHELE KARPELES	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
IRIS LEFEBRE	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
ENID MARTINEZ	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
DIANE O'NEAL	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
PATRICE PICKETT	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
CLIFTON PIERCE	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
CARLETTA POGUE	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
MARC POLITE	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
JOANN ROLLO	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
DONNA SCHULTZ	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
KHADIYA SMITH	EXECUTIVE BOARD	1.00	Director	$2,139	$0	$2,139
TENESHA SPAIN	EXECUTIVE BOARD	1.00	Director	$2,138	$0	$2,138
LISA STEADWELL-RODRIGUEZ	EXECUTIVE BOARD	1.00	Director	$2,138	$0	$2,138
JEANETTE SUTHERLAND	EXECUTIVE BOARD	1.00	Director	$1,069	$0	$1,069
LUIS CAMILO	EXECUTIVE BOARD - PAST	1.00	Director	$1,069	$0	$1,069
NARKA FLOCKER	EXECUTIVE BOARD - PAST	1.00	Director	$0	$0	$0
JACQUELINE GASKIN	EXECUTIVE BOARD - PAST	1.00	Director	$0	$0	$0
IRIS LOMBARDOZZI	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	$1,184,269	$1,269,579	$251,112	$-85,310