ABC Federation of Teachers AFT Local 2317 (EIN 237321091) - Form 990 Financial Analysis & Trantor Score

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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

1972

Legal Domicile

Principal Officer

Ray Gaer

Phone

5629246942

Tax Period

2024-07-01 to 2025-06-30

ABC Federation of Teachers AFT Local 2317, founded in 1972, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2024. Expenses of $1.3M left a modest 5% surplus.

Mission

collective bargaining representation

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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 $0

Program Service Revenue $1,186,665

Investment Income $128

Other Revenue $170,083

TOTAL REVENUE $1,356,876

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,400

Fundraising Expenses $0

Other Expenses $1,276,520

TOTAL EXPENSES $1,287,690

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,356,876	$1,298,809	+0.0%
Expenses	$1,287,690	$1,300,334	0.0%
Net Income	$69,186	$-1,525	-46.4%

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

N/A

Volunteers

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

$6,400

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Connie Nam	Treasurer	8.00	Officer	$4,800	$0	$4,800
Ruben Mancillas	ExecV President	40.00	Officer	$1,600	$0	$1,600
Ray Gaer	President	60.00	Officer	$0	$0	$0
Rachel Santos	Recording Sec	2.00	Officer	$0	$0	$0
Megan Harding	Vice President	2.00	Officer	$0	$0	$0
Daren Ham	Vice President	2.00	Officer	$0	$0	$0
Michael Hartshorn	Vice President	2.00	Officer	$0	$0	$0
Gabby Ibarra	Vice President	2.00	Officer	$0	$0	$0
Lori Eulberg	Vice President	2.00	Officer	$0	$0	$0
Gavin Riley	Chief Negotiato	5.00	Officer	$0	$0	$0
Arlene Riddick	Vice President	2.00	Officer	$0	$0	$0
Dawn Heeren	Vice President	2.00	Officer	$0	$0	$0
Gene Avila	Vice President	2.00	Officer	$0	$0	$0
Rich Saldana	Pass Coordinato	2.00	Officer	$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
2025	$1,356,876	$1,287,690	$507,286	$69,186
2024	$1,298,809	$1,300,334	$471,116	$-1,525
2023	$1,200,724	$1,284,609	$485,761	$-83,885
2022	$1,240,143	$1,266,764	$511,801	$-26,621
2021	$1,199,554	$1,200,005	$538,137	$-451
2020	$1,206,139	$1,241,362	$604,891	$-35,223
2019	$1,221,711	$1,262,374	$487,476	$-40,663

ABC Federation of Teachers AFT Local 2317