American Federation Of State County & Municipal Employees
AFSCME maintains stable assets but has experienced minor net losses in recent years.
EIN: 160968942 · Rochester, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $4.6M |
| Program Spending | 75% |
| Net Assets | $4.4M |
| Transparency Score | 70/100 |
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 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Federation Of State County & Municipal Employees
American Federation Of State County & Municipal Employees (EIN: 160968942) is a nonprofit organization based in Rochester, NY. The organization reported total revenue of $0 and total assets of $4.3M 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 mid-size 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 0.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4.4M |
| Total Expenses | $4.6M |
| Surplus / Deficit | $-109,603 |
| Total Assets | $4.5M |
| Total Liabilities | $135K |
| Net Assets | $4.4M |
| Operating Margin | -2.5% |
| Debt-to-Asset Ratio | 3.0% |
| Months of Reserves | 12.0 months |
Financial Health Grade: B
In 2023, American Federation Of State County & Municipal Employees reported a deficit of $110K with expenses exceeding revenue, holds 12.0 months of operating reserves (strong position), has a debt-to-asset ratio of 3.0% (very low 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 0.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +7.8% | +6.0% | -3.0% |
| 2022 | -9.2% | +5.0% | -10.2% |
| 2021 | +6.6% | -4.1% | +9.0% |
| 2020 | -5.0% | -3.8% | +6.1% |
| 2019 | +1.1% | +2.6% | +12.6% |
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 70 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: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, American Federation Of State County & Municipal Employees allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $110K, with expenses exceeding revenue.
- Debt-to-asset ratio: 3.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation in its IRS 990 filings, which suggests that either no compensation is paid to officers or it is categorized differently, warranting further investigation for full transparency.
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:
- Consistent minor net losses in recent years (e.g., $109,603 in 2023, $175,288 in 2022)
- Lack of detailed officer compensation reporting (0% reported across all filings)
Strengths
The following positive indicators were identified for American Federation Of State County & Municipal Employees:
- Strong asset base relative to liabilities (e.g., $4,543,241 assets vs. $134,604 liabilities in 2023)
- Stable revenue generation over the past decade (consistently around $4.1M - $4.5M)
- Consistent filing history demonstrating regular financial reporting
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: 160968942) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 70/100. It has 13 years of IRS 990 filings on record. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does American Federation Of State County & Municipal Employees spend its money?
American Federation Of State County & Municipal Employees directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds 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: 160968942). 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 75% to programs, 10% to fundraising. This exceeds 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 Rochester, New York and files with the IRS under EIN 160968942.
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.
How does AFSCME categorize its program, administrative, and fundraising expenses?
Without detailed expense breakdowns from the 990, the exact allocation is not fully transparent, but a typical union structure would prioritize member services (programs).
Why has officer compensation consistently been reported as 0%?
This could indicate that officers are volunteers, compensated through other means not reported as direct officer compensation, or that the reporting method obscures this information.
What is the specific nature of AFSCME's program activities?
As a union, programs would typically involve collective bargaining, member advocacy, training, and support services for public sector employees.
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 2.3%, moving from $4.3M to $4.4M. Total assets increased by 85.8% over the same period, from $2.4M to $4.5M. Total functional expenses rose by 8.4%, from $4.2M to $4.6M. In its most recent filing year (2023), American Federation Of State County & Municipal Employees reported a deficit of $110K, with expenses exceeding revenue. The organization holds $135K in liabilities against $4.5M in assets (debt-to-asset ratio: 3.0%), resulting in net assets of $4.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4.4M | $4.6M | $4.5M | $135K | — | — |
| 2022 | $4.1M | $4.3M | $4.7M | $116K | — | View 990 |
| 2021 | $4.5M | $4.1M | $5.2M | $47K | — | View 990 |
| 2020 | $4.3M | $4.3M | $4.8M | $292K | — | View 990 |
| 2019 | $4.5M | $4.4M | $4.5M | $34K | — | View 990 |
| 2018 | $4.4M | $4.3M | $4.0M | $35K | — | View 990 |
| 2017 | $4.5M | $4.4M | $4.0M | $21K | — | View 990 |
| 2016 | $4.5M | $4.2M | $3.9M | $36K | — | View 990 |
| 2015 | $4.5M | $4.0M | $3.6M | $33K | — | View 990 |
| 2014 | $4.3M | $4.1M | $3.2M | $36K | — | View 990 |
| 2013 | $4.4M | $4.1M | $2.9M | $46K | — | View 990 |
| 2012 | $4.2M | $4.1M | $2.6M | $42K | — | View 990 |
| 2011 | $4.3M | $4.2M | $2.4M | $49K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4.4M, expenses of $4.6M, and assets of $4.5M (revenue +7.8% year-over-year).
- 2022: Revenue of $4.1M, expenses of $4.3M, and assets of $4.7M (revenue -9.2% year-over-year).
- 2021: Revenue of $4.5M, expenses of $4.1M, and assets of $5.2M (revenue +6.6% year-over-year).
- 2020: Revenue of $4.3M, expenses of $4.3M, and assets of $4.8M (revenue -5.0% year-over-year).
- 2019: Revenue of $4.5M, expenses of $4.4M, and assets of $4.5M (revenue +1.1% year-over-year).
- 2018: Revenue of $4.4M, expenses of $4.3M, and assets of $4.0M (revenue -2.5% year-over-year).
- 2017: Revenue of $4.5M, expenses of $4.4M, and assets of $4.0M (revenue +0.9% year-over-year).
- 2016: Revenue of $4.5M, expenses of $4.2M, and assets of $3.9M (revenue +0.9% year-over-year).
- 2015: Revenue of $4.5M, expenses of $4.0M, and assets of $3.6M (revenue +3.7% year-over-year).
- 2014: Revenue of $4.3M, expenses of $4.1M, and assets of $3.2M (revenue -1.2% year-over-year).
- 2013: Revenue of $4.4M, expenses of $4.1M, and assets of $2.9M (revenue +2.7% year-over-year).
- 2012: Revenue of $4.2M, expenses of $4.1M, and assets of $2.6M (revenue -2.3% year-over-year).
- 2011: Revenue of $4.3M, expenses of $4.2M, and assets of $2.4M.
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.