FEDERATION of TECHNICAL COLLEGE TE… - Form 990 Financial Data

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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

1976

Legal Domicile

Principal Officer

DENNIS J BOGUSKY

Phone

8604640060

Tax Period

2024-07-01 to 2025-06-30

FEDERATION of TECHNICAL COLLEGE TEACHERS AMERICAN FEDERATION OF TEACHERS, founded in 1976, is a small nonprofit that reported $271K in total revenue in fiscal year 2024. Net assets of $601K represent 27 months of operating reserves.

Mission

Represent members in negotiations, contract compliance, arbitration proceedings and other employer-employee relations through meetings, hearings and other legal proceedings.

Program Service Accomplishments

Program 1

Expenses: $256,884 Revenue: $251,564

Contract negotiations, compliance and other bargaining unit activities including grievance processing, contract compliance monitoring, member education and member benefits.

Program 2

Expenses: $7,500 Revenue: $19,508

Provide scholarships to member dependents under the age of 26 attending any accredited post secondary institution of higher learning, technical training and vocational training.

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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 (2024)

Revenue Breakdown

Contributions & Grants $216,820

Program Service Revenue $0

Investment Income $54,253

Other Revenue $0

TOTAL REVENUE $271,073

Expense Breakdown

Grants Paid $7,500

Salaries & Benefits $92,060

Fundraising Expenses $0

Program Expenses $264,384

Other Expenses $164,825

TOTAL EXPENSES $264,385

Year-over-Year Comparison

	2024	2023	Change
Revenue	$271,073	$272,745	0.0%
Expenses	$264,385	$269,038	0.0%
Net Income	$6,688	$3,707	+0.8%

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

146

Independent Members

146

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

$86,100

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dennis Bogusky	president	20	Officer	$62,340	$0	$62,340
G Kent Harding	Treasurer	10	Officer	$13,380	$0	$13,380
Ronald Greenier	Executive secretary	10	Officer	$10,380	$0	$10,380

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	$271,073	$264,385	$600,763	$6,688
2024	$272,745	$269,038	$594,073	$3,707
2023	$285,715	$259,715	$590,521	$26,000
2022	$190,727	$269,800	$564,519	$-79,073
2021	$366,187	$228,629	$643,958	$137,558

FEDERATION of TECHNICAL COLLEGE TEACHERS AMERICAN FEDERATION OF TEACHERS