AMERICAN FEDERATION OF TEACHERS

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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

1998

Legal Domicile

Principal Officer

Nancy Leonsard

Phone

9182826484

Tax Period

2025-01-01 to 2025-12-31

AMERICAN FEDERATION OF TEACHERS, founded in 1998, is a small nonprofit that reported $217K in total revenue in fiscal year 2025. The organization ran a surplus of $34K, a strong 16% operating margin.

Mission

The Local's primary purpose is to secure full trade union rights to exclusive recognition and collective bargaining for all employees who are eligible for membership. To enhance the educational and professional development of membership. To advance the economic, social, and political well-being of the membership. To promote the safety of all school employees and students. To promote democracy and equality in society at large.

Program Service Accomplishments

Program 1

We are organizing and acting as the collective bargaining representative of the members of 6049 Oklahoma Local.

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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 (2025)

Revenue Breakdown

Contributions & Grants $216,766

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $216,766

Expense Breakdown

Grants Paid $0

Salaries & Benefits $90,777

Fundraising Expenses $0

Program Expenses $0

Other Expenses $89,356

TOTAL EXPENSES $182,432

Year-over-Year Comparison

	2025	2024	Change
Revenue	$216,766	$223,031	0.0%
Expenses	$182,432	$173,464	+0.1%
Net Income	$34,334	$49,567	-0.3%

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

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

$73,735

Total Directors

Key Employees

$56,123

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nancy Leonard	President	40	Officer Key Emp	$56,123	$0	$56,123
Matthew Hamm	Office Manager/Treasurer	20	Officer	$17,612	$0	$17,612

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	$216,766	$182,432	$221,325	$34,334
2024	$223,031	$173,464	$187,580	$49,567