AMERICAN FEDERATION OF STATE COUNTY MUNICIPAL EMPLOYEES (EIN 591836039) - 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

SEAN MOY

Phone

3056432254

Tax Period

2023-01-01 to 2023-12-31

AMERICAN FEDERATION OF STATE COUNTY MUNICIPAL EMPLOYEES, founded in 1972, is a small nonprofit that reported $605K in total revenue in fiscal year 2023. Revenue decreased 16% compared to the prior year. Expenses of $668K exceeded revenue, resulting in a 10% operating deficit.

Mission

NEGOTIATE LABOR CONTRACTS, REPRESENT EMPLOYEES WITH DISCIPLINARY MATTERS AND 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 (2023)

Revenue Breakdown

Contributions & Grants $585,402

Program Service Revenue $0

Investment Income $15,497

Other Revenue $4,540

TOTAL REVENUE $605,439

Expense Breakdown

Grants Paid $0

Salaries & Benefits $232,631

Fundraising Expenses $0

Program Expenses $91,654

Other Expenses $435,618

TOTAL EXPENSES $668,249

Year-over-Year Comparison

	2023	2022	Change
Revenue	$605,439	$723,790	-0.2%
Expenses	$668,249	$764,577	-0.1%
Net Income	$-62,810	$-40,787	+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

952

Independent Members

1640

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

$138,725

Total Directors

$38,364

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SEAN MOY	PRESIDENT	40.00	Officer	$50,315	$0	$50,315
DEBBIE BROWN	SECRETARY/TR	40.00	Officer	$37,811	$0	$37,811
MARY D LUGO	VICE PRESIDE	40.00	Officer	$37,811	$0	$37,811
CLAUDIO CONDE	EXECUTIVE BO	8.00	Director	$12,788	$0	$12,788
ANTHONY THURSTON	EXECUTIVE BO	40.00	Director	$12,788	$0	$12,788
WILLIE TIMMONS	EXECUTIVE BO	8.00	Director	$12,788	$0	$12,788
RODRIGO JIMENEZ	RECORDING SE	8.00	Officer	$12,788	$0	$12,788

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	$605,439	$668,249	$790,278	$-62,810
2022	$723,790	$764,577	$851,172	$-40,787
2021	$741,151	$745,497	$892,144	$-4,346
2020	$737,418	$705,362	$904,979	$32,056
2019	$695,682	$662,201	$872,053	$33,481
2018	$633,242	$502,772	$840,689	$130,470

AMERICAN FEDERATION OF STATE COUNTY MUNICIPAL EMPLOYEES