American Federation Of State County & Municipal Employees
AFSCME maintains operational stability with growing assets but consistently high liabilities.
EIN: 135673101 · New York, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $61.8M |
| Total Expenses | $50.6M |
| Program Spending | 70% |
| Net Assets | $5.5M |
| Transparency Score | 65/100 |
Is American Federation Of State County & Municipal Employees Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Federation Of State County & Municipal Employees directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About American Federation Of State County & Municipal Employees
American Federation Of State County & Municipal Employees (EIN: 135673101) is a nonprofit organization based in New York, NY. The organization reported total revenue of $61.8M and total assets of $146.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Federation Of State County & Municipal Employees's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Federation Of State County & Municipal Employees is a major nonprofit that has been operating for 69 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $55.9M |
| Total Expenses | $50.6M |
| Surplus / Deficit | +$5.3M |
| Total Assets | $124.5M |
| Total Liabilities | $118.9M |
| Net Assets | $5.5M |
| Operating Margin | 9.5% |
| Debt-to-Asset Ratio | 95.6% |
| Months of Reserves | 29.5 months |
Financial Health Grade: A
In 2023, American Federation Of State County & Municipal Employees reported a surplus of $5.3M with revenue exceeding expenses, holds 29.5 months of operating reserves (strong position), has a debt-to-asset ratio of 95.6% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Federation Of State County & Municipal Employees's revenue has grown at a compound annual growth rate (CAGR) of 1.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +9.6% | +0.2% | +49.5% |
| 2022 | -4.4% | +1.6% | +8.1% |
| 2021 | -6.5% | -10.1% | +14.1% |
| 2020 | +13.0% | -37.7% | +9.1% |
| 2019 | +3.6% | +78.1% | +5.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 3000 |
| IRS Ruling Date | 1957 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Federation Of State County & Municipal Employees with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, American Federation Of State County & Municipal Employees allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $5.3M, with revenue exceeding expenses.
- Debt-to-asset ratio: 95.6%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all provided filings, suggesting that executive compensation is either not paid or is categorized differently, which enhances transparency regarding direct officer salaries.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Federation Of State County & Municipal Employees's IRS 990 filings:
- Consistently high liabilities relative to assets across all reported periods, indicating potential long-term financial obligations.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided data, hindering a full assessment of spending efficiency.
Strengths
The following positive indicators were identified for American Federation Of State County & Municipal Employees:
- Consistent revenue generation, generally exceeding expenses in recent years (e.g., 2023 revenue $55,866,577 vs. expenses $50,576,314).
- Significant growth in assets over the past decade, from $47,509,869 in 2014 to $124,474,959 in 2023.
- Reported 0% officer compensation, suggesting direct officer salaries are not a significant expense or are reported elsewhere, which can be a positive indicator of cost control.
Frequently Asked Questions about American Federation Of State County & Municipal Employees
Is American Federation Of State County & Municipal Employees a legitimate charity?
American Federation Of State County & Municipal Employees (EIN: 135673101) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 65/100. It has 13 years of IRS 990 filings on record. Total revenue: $61.8M. 2 red flags identified. 3 strengths noted. Financial health grade: A.
How does American Federation Of State County & Municipal Employees spend its money?
American Federation Of State County & Municipal Employees directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to American Federation Of State County & Municipal Employees tax-deductible?
American Federation Of State County & Municipal Employees is registered as a tax-exempt nonprofit (EIN: 135673101). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of American Federation Of State County & Municipal Employees's spending goes to programs?
American Federation Of State County & Municipal Employees directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
Where is American Federation Of State County & Municipal Employees located?
American Federation Of State County & Municipal Employees is headquartered in New York, New York and files with the IRS under EIN 135673101.
How many years of IRS 990 filings does American Federation Of State County & Municipal Employees have?
American Federation Of State County & Municipal Employees has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $61.8M in total revenue.
What is the nature of the consistently high liabilities reported by AFSCME, and how do they impact the organization's long-term financial stability?
The provided data consistently shows liabilities significantly exceeding assets (e.g., 2023 assets $124,474,959 vs. liabilities $118,941,975). Understanding the composition of these liabilities (e.g., pension obligations, debt) is crucial for assessing long-term financial health.
How does AFSCME allocate its expenses between program services, administrative costs, and fundraising efforts?
Without a detailed breakdown of expenses, it's challenging to determine spending efficiency. The provided data only shows total expenses, not their allocation across different functions.
Given the 0% officer compensation reported, how are the organization's top executives compensated, and is this compensation included in other expense categories?
The consistent 0% officer compensation is unusual for an organization of this size. Further investigation into how executive leadership is compensated and where these costs are reported would provide greater transparency.
Filing History
IRS 990 filing history for American Federation Of State County & Municipal Employees showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Federation Of State County & Municipal Employees's revenue has grown by 18.2%, moving from $47.2M to $55.9M. Total assets increased by 143.6% over the same period, from $51.1M to $124.5M. Total functional expenses rose by 1.4%, from $49.9M to $50.6M. In its most recent filing year (2023), American Federation Of State County & Municipal Employees reported a surplus of $5.3M, with revenue exceeding expenses. The organization holds $118.9M in liabilities against $124.5M in assets (debt-to-asset ratio: 95.6%), resulting in net assets of $5.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $55.9M | $50.6M | $124.5M | $118.9M | — | — |
| 2022 | $51.0M | $50.5M | $83.3M | $103.5M | — | View 990 |
| 2021 | $53.4M | $49.7M | $77.0M | $114.5M | — | View 990 |
| 2020 | $57.0M | $55.3M | $67.5M | $116.8M | — | View 990 |
| 2019 | $50.5M | $88.8M | $61.9M | $104.7M | — | — |
| 2018 | $48.7M | $49.8M | $58.6M | $79.9M | — | View 990 |
| 2017 | $50.4M | $61.5M | $46.6M | $92.0M | — | View 990 |
| 2016 | $49.2M | $52.9M | $45.9M | $80.2M | — | View 990 |
| 2015 | $47.3M | $52.4M | $46.8M | $77.3M | — | View 990 |
| 2014 | $46.2M | $57.3M | $47.5M | $74.1M | — | View 990 |
| 2013 | $45.8M | $50.8M | $50.9M | $60.1M | — | View 990 |
| 2012 | $46.4M | $50.4M | $53.6M | $65.6M | — | View 990 |
| 2011 | $47.2M | $49.9M | $51.1M | $56.1M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $55.9M, expenses of $50.6M, and assets of $124.5M (revenue +9.6% year-over-year).
- 2022: Revenue of $51.0M, expenses of $50.5M, and assets of $83.3M (revenue -4.4% year-over-year).
- 2021: Revenue of $53.4M, expenses of $49.7M, and assets of $77.0M (revenue -6.5% year-over-year).
- 2020: Revenue of $57.0M, expenses of $55.3M, and assets of $67.5M (revenue +13.0% year-over-year).
- 2019: Revenue of $50.5M, expenses of $88.8M, and assets of $61.9M (revenue +3.6% year-over-year).
- 2018: Revenue of $48.7M, expenses of $49.8M, and assets of $58.6M (revenue -3.3% year-over-year).
- 2017: Revenue of $50.4M, expenses of $61.5M, and assets of $46.6M (revenue +2.4% year-over-year).
- 2016: Revenue of $49.2M, expenses of $52.9M, and assets of $45.9M (revenue +3.9% year-over-year).
- 2015: Revenue of $47.3M, expenses of $52.4M, and assets of $46.8M (revenue +2.5% year-over-year).
- 2014: Revenue of $46.2M, expenses of $57.3M, and assets of $47.5M (revenue +0.9% year-over-year).
- 2013: Revenue of $45.8M, expenses of $50.8M, and assets of $50.9M (revenue -1.4% year-over-year).
- 2012: Revenue of $46.4M, expenses of $50.4M, and assets of $53.6M (revenue -1.7% year-over-year).
- 2011: Revenue of $47.2M, expenses of $49.9M, and assets of $51.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Federation Of State County & Municipal Employees:
Data Sources and Methodology
This transparency report for American Federation Of State County & Municipal Employees is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.