GRADUATE EMPLOYEES UNION AFT LOCAL… - 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

2002

Legal Domicile

Principal Officer

KEVIN BIRD

Phone

5173322824

Tax Period

2019-07-01 to 2020-06-30

GRADUATE EMPLOYEES UNION AFT LOCAL 6196, founded in 2002, is a small nonprofit that reported $201K in total revenue in fiscal year 2019. Revenue decreased 12% compared to the prior year. Expenses of $226K exceeded revenue, resulting in a 13% operating deficit.

Mission

LABOR UNION - TO PROVIDE CONTRACT BARGAINING AND ADMINISTRATION, MEMBER SERVICES, AND MEMBER REPRESENTATION IN GRIEVANCES FOR THE GRADUATE TEACHING ASSISTANTS AT MICHIGAN STATE UNIVERSITY.

Program Service Accomplishments

Program 1

CONTRACT BARGAINING AND ADMINISTRATION, MEMBER SERVICES, AND MEMBER REPRESENTATION IN GRIEVANCES.

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $196,656

Investment Income $4,085

Other Revenue $0

TOTAL REVENUE $200,741

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $226,328

TOTAL EXPENSES $226,328

Year-over-Year Comparison

	2019	2018	Change
Revenue	$200,741	$227,284	-0.1%
Expenses	$226,328	$254,137	-0.1%
Net Income	$-25,587	$-26,853	0.0%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEVIN BIRD	PRESIDENT	20.00	Officer Director	$0	$0	$0
ACACIA ACKLES	VP ORG AND O	20.00	Officer Director	$0	$0	$0
MCKAYLA SLUGA	VP CONTRACT	20.00	Officer Director	$0	$0	$0
ALEXANDER AARING	TREASURER	20.00	Officer Director	$0	$0	$0
DARREN INCORVAIA	INFORMATION	20.00	Officer Director	$0	$0	$0
MINJUNG STEPHIE KANG	INTERNATIONA	20.00	Officer Director	$0	$0	$0
BRANDON JOHNSON	TREASURER	20.00	Officer 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
2020	$200,741	$226,328	$357,153	$-25,587
2019	$227,284	$254,137	$391,611	$-26,853

GRADUATE EMPLOYEES UNION AFT LOCAL 6196