AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES COUNCIL 31 (EIN 371034709) - 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

1979

Legal Domicile

Principal Officer

ROBERTA LYNCH

Phone

2177882800

Tax Period

2023-01-01 to 2023-12-31

AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES COUNCIL 31, founded in 1979, is a mid-sized nonprofit that reported $26.9M in total revenue in fiscal year 2023. Expenses of $24.4M left a modest 9% surplus.

Mission

TO REPRESENT MEMBERS FORCEFULLY AND EFFECTIVELY IN NEGOTIATIONS WITH MANAGEMENT AND TO CONDUCT INTERNAL UNION AFFAIRS ACCORDING TO DEMOCRATIC STANDARDS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,009,009

Program Service Revenue $23,636,067

Investment Income $1,913,115

Other Revenue $334,699

TOTAL REVENUE $26,892,890

Expense Breakdown

Grants Paid $493,608

Salaries & Benefits $16,820,388

Fundraising Expenses $0

Other Expenses $7,108,213

TOTAL EXPENSES $24,422,209

Year-over-Year Comparison

	2023	2022	Change
Revenue	$26,892,890	$26,130,999	+0.0%
Expenses	$24,422,209	$21,034,192	+0.2%
Net Income	$2,470,681	$5,096,807	-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

Employees

199

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

$567,391

Total Directors

$496,492

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ABMAN TRACEY	ASSOCIATE DIRECTOR	35.00	Officer Director	$149,060	$35,218	$184,278
BLACK ARNOLD	EXECUTIVE BOARD	5.00	Director	$14,125	$0	$14,125
BOONE TERENCE	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
BROWN LARRY	RETIREE PRESIDENT, EXECUTIVE BOARD	2.00	Director	$875	$0	$875
DELROSE DAVE	SECRETARY	2.00	Officer Director	$2,375	$0	$2,375
DORNES CODY	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
FELTERS SAFIYA	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
GRAHAM CHERYL	TRUSTEE	3.00	Director	$5,250	$0	$5,250
GRAMMER JERRY	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
HUTSON ELIZABETH	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
KRACHT KEITH	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
LATEMPT-BRAZIER JULIE	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
LITTLEFIELD SUSANNE	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
LYNCH ROBERTA	EXECUTIVE DIRECTOR, EXECUTIVE BOARD	35.00	Officer Director	$173,398	$37,364	$210,762
MATTHEWS JACK	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
MEDLEY JR JOHN	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
MORRIS DAVID	TREASURER, EXECUTIVE BOARD	2.00	Officer Director	$2,875	$0	$2,875
OPOLONY TOM	EXECUTIVE BOARD	2.00	Director	$2,375	$0	$2,375
RAYBURN JOHN	EXECUTIVE VP, EXECUTIVE BOARD	2.00	Officer Director	$2,875	$0	$2,875
RIETMAN TAMARA	TRUSTEE, EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
ROBINSON KOBIE	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
SIMMONS YURVETTE	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
SMITH CROSBY	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
VAZQUEZ MIGUEL	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
WILLIAMS DANNY	TRUSTEE, EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
WILLIAMS TRUDY	EXECUTIVE BOARD	2.00	Director	$1,875	$0	$1,875
WORKER TIM	EXECUTIVE BOARD	5.00	Director	$17,202	$0	$17,202
BRIMM BONNIE	EXECTIVE BOARD	0.00	Director	$0	$0	$0
CARVER CHARLES	EXECUTIVE BOARD	2.00	Director	$2,875	$0	$2,875
MCLAUGHLIN NICK	EXECUTIVE BOARD	0.00	Director	$0	$0	$0
OLAOSEBIKAN TIMOTHY	EXECUTIVE BOARD	2.00	Director	$1,375	$0	$1,375
SORESIE LORETTA	EXECUTIVE BOARD	2.00	Director	$1,375	$0	$1,375
PFLUGMACHER STACY	BUSINESS MANAGER	35.00	Officer	$130,930	$33,296	$164,226
NEWMAN MIKE	DEPUTY DIRECTOR	35.00	Highest	$173,152	$35,906	$209,058
ROBERSON CLAUDIA	FORMER ASSOCIATE DIRECTOR	35.00		$160,975	$0	$160,975

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
2024	No data	No data	No data	No data
2023	$26,892,890	$24,422,209	$64,338,218	$2,470,681
2022	$26,130,999	$21,034,192	$61,027,831	$5,096,807
2021	$26,100,915	$18,259,875	$61,133,676	$7,841,040
2020	$26,781,063	$21,462,940	$57,209,809	$5,318,123

AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES COUNCIL 31