AMERICAN FEDERATION OF STATE COUNTY LOCA MUNICIPAL EMPLOYEES (EIN 930232284) - 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

1937

Legal Domicile

Principal Officer

CINDY SIERRA

Phone

5037994749

Tax Period

2025-01-01 to 2025-12-31

AMERICAN FEDERATION OF STATE COUNTY LOCA MUNICIPAL EMPLOYEES, founded in 1937, is a small nonprofit that reported $359K in total revenue in fiscal year 2025. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $429K exceeded revenue, resulting in a 20% operating deficit.

Mission

THE OBJECTIVES OF THIS LOCAL UNION SHALL BE TO CARRY OUT ON A LOCAL BASIS THE OBJECTIVES OF THE AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES AND THE MISSION OF THE 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 $11,820

Program Service Revenue $333,125

Investment Income $13,081

Other Revenue $572

TOTAL REVENUE $358,598

Expense Breakdown

Grants Paid $19,491

Salaries & Benefits $149,587

Fundraising Expenses $0

Other Expenses $259,569

TOTAL EXPENSES $428,647

Year-over-Year Comparison

	2025	2024	Change
Revenue	$358,598	$323,449	+0.1%
Expenses	$428,647	$386,473	+0.1%
Net Income	$-70,049	$-63,024	+0.1%

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

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

$76,939

Total Directors

$97,367

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALIS SMBATYAN	EBOARD	4.00	Director	$450	$0	$450
BRIDGET ANN ESCHWEILER	EBOARD	4.00	Director	$450	$0	$450
CHARLOTTE GARNER	EBOARD	4.00	Director	$0	$0	$0
CINDY SIERRA	TREASURER	4.00	Officer Director	$4,800	$0	$13,617
EBONY KLINGER	EBOARD	4.00	Director	$825	$0	$1,310
EMILY R LOFQUIST	EBOARD	4.00	Director	$675	$0	$1,534
GORDON LONG	EBOARD	4.00	Director	$0	$0	$0
GRANT SWANSON	SECRETARY	4.00	Officer Director	$4,475	$0	$14,784
HILARY ZUST	VICE PRESIDENT	4.00	Officer Director	$4,400	$0	$27,930
IMOGEN FOX	SECRETARY	4.00	Officer Director	$1,075	$0	$13,171
JACQUELINE TATE	PRESIDENT	4.00	Officer Director	$4,800	$0	$4,800
JAQUELINE KUNZ	EBOARD	4.00	Director	$0	$0	$0
JAY HUNT	EBOARD	4.00	Director	$150	$0	$478
JESSICA CROWSON	EBOARD	4.00	Director	$150	$0	$2,315
JOHN GIDDINGS	EBOARD	4.00	Director	$0	$0	$0
JOSEPH JORDAN-JOHNSON	EBOARD	4.00	Director	$750	$0	$750
JOSETTE HALOZAN	EBOARD	4.00	Director	$375	$0	$375
KAREN ADAMS	EBOARD	4.00	Director	$900	$0	$900
KIRK TINKIN	EBOARD	4.00	Director	$0	$0	$0
KRISTEN HARBERT	EBOARD	4.00	Director	$750	$0	$3,439
KYLE FOLWICK	EBOARD	4.00	Director	$0	$0	$0
KYLE THORNFELDT	EBOARD	4.00	Director	$675	$0	$1,563
LELA CLAY	EBOARD	4.00	Director	$825	$0	$2,032
MARSHA HAYES	EBOARD	4.00	Director	$300	$0	$1,782
MEGAN SEEGER	EBOARD	4.00	Director	$75	$0	$75
MICHAEL GRAHAM	EBOARD	4.00	Director	$0	$0	$0
NIYIA BATUGO	EBOARD	4.00	Director	$75	$0	$75
PENELOPE MORTON	EBOARD	4.00	Director	$800	$0	$1,202
RACHAEL RILEY	EBOARD	4.00	Director	$0	$0	$0
RACHEL CITRON OROURKE	VP	4.00	Officer Director	$400	$0	$2,637
STEPHANIE GRIFFIN	EBOARD	4.00	Director	$0	$0	$0
VIENNA ROBERTS	EBOARD	4.00	Director	$675	$0	$1,023
ERNESTO QUIROZ DOMINGUEZ	EBOARD	4.00	Director	$675	$0	$675

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	$358,598	$428,647	$974,321	$-70,049
2024	$323,449	$386,473	$1,042,569	$-63,024
2023	$274,939	$360,197	$1,100,912	$-85,258
2022	$262,584	$321,361	$1,118,487	$-58,777
2021	$262,559	$178,748	$1,180,276	$83,811
2020	$277,982	$159,448	$1,109,693	$118,534
2019	$261,203	$159,004	$990,658	$102,199
2018	$274,152	$217,563	$895,373	$56,589

AMERICAN FEDERATION OF STATE COUNTY LOCA MUNICIPAL EMPLOYEES