AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPL BENEFIT TRUST FD (EIN 942843355) - 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

1982

Legal Domicile

Principal Officer

ROBERTA LYNCH

Phone

2177882800

Tax Period

2024-07-01 to 2025-06-30

AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPL BENEFIT TRUST FD, founded in 1982, is a community nonprofit that reported $2.3M in total revenue in fiscal year 2024. The organization ran a surplus of $818K, a strong 36% operating margin.

Mission

TO PROVIDE PROFESSIONAL AND CONFIDENTIAL PERSONAL ASSISTANCE TO AFSCME REPRESENTED EMPLOYEES WHOSE EMPLOYERS MAKE PAYMENTS TO THE TRUST.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,680,184

Investment Income $593,477

Other Revenue $30,592

TOTAL REVENUE $2,304,253

Expense Breakdown

Grants Paid $0

Salaries & Benefits $721,787

Fundraising Expenses $0

Other Expenses $764,246

TOTAL EXPENSES $1,486,033

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,304,253	$2,242,259	+0.0%
Expenses	$1,486,033	$1,149,837	+0.3%
Net Income	$818,220	$1,092,422	-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

$384,275

Total Directors

$955,388

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERTA LYNCH	CHAIRMAN	1.00	Officer Director	$0	$38,330	$215,635
STACY PFLUGMACHER	TRUSTEE	3.00	Officer Director	$0	$34,452	$168,640
MIKE NEWMAN	TRUSTEE	1.00	Director	$0	$37,413	$217,771
TRACEY ABMAN	TRUSTEE	1.00	Director	$0	$36,444	$190,981
ANNE IRVING	TRUSTEE	1.00	Director	$0	$32,697	$162,361

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	$2,304,253	$1,486,033	$12,066,098	$818,220
2024	$2,242,259	$1,149,837	$11,023,311	$1,092,422
2023	$2,056,365	$1,267,321	$9,914,803	$789,044
2022	$1,941,925	$1,126,450	$9,086,899	$815,475
2021	$1,787,075	$1,028,272	$9,026,176	$758,803
2020	$1,718,556	$1,169,875	$8,094,748	$548,681
2019	$1,782,457	$1,048,205	$7,514,887	$734,252

AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPL BENEFIT TRUST FD