Civic Intelligence

American Federation of State County

990EZ • Fiscal year 2023 • EIN 06-1071816

Jan 01, 2023 to Dec 31, 2023 • Filed on May 08, 2024

Organization ProfileWWW.COUNCIL4.ORG/LOCAL478
181 Main Street Suite CMonroe, CT 06468

(203) 392-6444

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

23rd percentile

-8.7%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

51st percentile

4.0%

Faster revenue growth than 51% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$200,315

Down $19,168 (-8.7%) from 2022

Net Assets

Down

$200,315

Down $19,168 (-8.7%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin14th percentile

Revenue

Up

$94,146

Up $3,639 (+4.0%) from 2022

Expenses

Up

$113,314

Up $18,908 (+20%) from 2022

Net Income

Down

-$19,168

Down $15,269 (-392%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2016: $113,442Liabilities 2016: $512016Assets 2017: $125,397Liabilities 2017: $1242017Assets 2018: $107,643Liabilities 2018: $3952018Assets 2019: $110,584Liabilities 2019: $500Net Assets 2019: $110,0842019Assets 2020: $169,459Liabilities 2020: $0Net Assets 2020: $169,4592020Assets 2021: $223,382Liabilities 2021: $0Net Assets 2021: $223,3822021Assets 2022: $219,483Liabilities 2022: $0Net Assets 2022: $219,4832022Assets 2023: $200,315Liabilities 2023: $0Net Assets 2023: $200,3152023Assets 2024: $176,640Liabilities 2024: $0Net Assets 2024: $176,6402024

Highlighted filing

2023

Assets$200,315
Liabilities$0
Net Assets$200,315
Open 2023 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2016: $50,730Expenses 2016: $53,198Net Income 2016: -$2,4682016Revenue 2017: $51,286Expenses 2017: $39,404Net Income 2017: $11,8822017Revenue 2018: $56,090Expenses 2018: $74,115Net Income 2018: -$18,0252018Revenue 2019: $53,589Expenses 2019: $50,753Net Income 2019: $2,8362019Revenue 2020: $83,444Expenses 2020: $24,070Net Income 2020: $59,3742020Revenue 2021: $90,859Expenses 2021: $36,936Net Income 2021: $53,9232021Revenue 2022: $90,507Expenses 2022: $94,406Net Income 2022: -$3,8992022Revenue 2023: $94,146Expenses 2023: $113,314Net Income 2023: -$19,1682023Revenue 2024: $122,478Expenses 2024: $146,153Net Income 2024: -$23,6752024

Highlighted filing

2023

Revenue$94,146
Expenses$113,314
Net Income-$19,168
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 8, 2024
Return Version
2023v5.0
Gross Receipts
$94,146
Mission and Program Overview

Mission

Negotiate contracts and handle union grievance matters for clerical workers

Program Services

DescriptionGrantsExpenses
NEGOTIATE CONTRACTS AND HANDLE UNION GRIEVANCE MATTERS FOR CLERICAL WORKERS$0$0
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MERISA WILLIAMSPresidentPT$0--
GISELA RIVERATreasurerPT$0--
TYRANZIA LINDSAY-EDWARDSExecutive Vice PresidentPT$0--
CYNTHIA PATTERSONNorthern Regional Vice PresPT$0--
ALLISON TERRYSouthern Regional Vice PresPT$0--
DONEATHER SMITHExecutive Board MemberPT$0--
SABRINA ROSASecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Afscme Local 478
EIN
06-1071816
Phone
2033926444
Address
181 MAIN STREET SUITE C, MONROE, CT 06468

Signing Officer

Name
Gisela Rivera
Title
Treasurer
Phone
2033926444
Signed
2024-05-08
Discuss with paid preparer
Yes

Preparer

Firm
Donald L Perlroth & Co Cpas
Address
250 STATE STREET C-1, NORTH HAVEN, CT 06473-2161
Preparer
John D Gordon CPA
Phone
2032810522
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest. Amount: 131. Description: events. Amount: 4,063. Description: other locals. Amount: 12,143. Total to form 990-ez, line 8: 16,337.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: meetings & conferences. Amount: 13,028. Description: insurance. Amount: 3,747. Description: office expense. Amount: 10,566. Description: travel. Amount: 9,015. Description: telephone and internet. Amount: 3,074. Description: member per diem. Amount: 2,432. Description: member events. Amount: 53,268. Description: contributions. Amount: 1,847. Description: per capita taxes to national union. Amount: 534. Total to form 990-ez, line 16: 97,511.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: security deposits. Beg. Of year amount: 2,700. End of year amount: 2,700.”

Raw XML Appendix140 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0GISELA RIVERA TREASURER
IRS990EZ/BooksInCareOfDetail/PhoneNum02038280478
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0181 MAIN ST SUITE C
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MONROE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd006468
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0216783
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0197615
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0-19168
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02875
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt0200315
IRS990EZ/GrossReceiptsAmt094146
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt077809
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0219483
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0200315
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0219483
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0200315
IRS990EZ/OccupancyRentUtltsAndMaintAmt012928
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MERISA WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GISELA RIVERA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TYRANZIA LINDSAY-EDWARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CYNTHIA PATTERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ALLISON TERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DONEATHER SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SABRINA ROSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EXECUTIVE VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3NORTHERN REGIONAL VICE PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SOUTHERN REGIONAL VICE PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5EXECUTIVE BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02700
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02700
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt097511
IRS990EZ/OtherRevenueTotalAmt016337
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0NEGOTIATE CONTRACTS AND HANDLE UNION GRIEVANCE MATTERS FOR CLERICAL WORKERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0NEGOTIATE CONTRACTS AND HANDLE UNION GRIEVANCE MATTERS FOR CLERICAL WORKERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0113314
IRS990EZ/TotalRevenueAmt094146
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.COUNCIL4.ORG/LOCAL478
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 131. DESCRIPTION: EVENTS. AMOUNT: 4,063. DESCRIPTION: OTHER LOCALS. AMOUNT: 12,143. TOTAL TO FORM 990-EZ, LINE 8: 16,337.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: MEETINGS & CONFERENCES. AMOUNT: 13,028. DESCRIPTION: INSURANCE. AMOUNT: 3,747. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 10,566. DESCRIPTION: TRAVEL. AMOUNT: 9,015. DESCRIPTION: TELEPHONE AND INTERNET. AMOUNT: 3,074. DESCRIPTION: MEMBER PER DIEM. AMOUNT: 2,432. DESCRIPTION: MEMBER EVENTS. AMOUNT: 53,268. DESCRIPTION: CONTRIBUTIONS. AMOUNT: 1,847. DESCRIPTION: PER CAPITA TAXES TO NATIONAL UNION. AMOUNT: 534. TOTAL TO FORM 990-EZ, LINE 16: 97,511.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 2,700. END OF YEAR AMOUNT: 2,700.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GISELA RIVERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02033926444
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AFSCME LOCAL 478
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0STATE OF CT CLERICALS
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0061071816
ReturnHeader/Filer/PhoneNum02033926444
ReturnHeader/Filer/USAddress/AddressLine1Txt0181 MAIN STREET SUITE C
ReturnHeader/Filer/USAddress/CityNm0MONROE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006468
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061073221
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DONALD L PERLROTH & CO CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0250 STATE STREET C-1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH HAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0064732161
ReturnHeader/PreparerPersonGrp/PhoneNum02032810522
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN D GORDON CPA
ReturnHeader/ReturnTs02024-05-14T12:09:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GISELA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RIVERA
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$200,315
Liabilities
$0
Net assets
$200,315
Revenue
$94,146
Expenses
$113,314
Net income
-$19,168
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$1.22$1.46$0.24
2023Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$0.94$1.13$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$0.91$0.94$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.91$0.37$0.54
2020Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.83$0.24$0.59
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.54$0.51$0.03
2018Summary only. Only limited summary data is available for this year.$1.08$0.00$0.56$0.74$0.18
2017Summary only. Only limited summary data is available for this year.$1.25$0.00$0.51$0.39$0.12
2016Summary only. Only limited summary data is available for this year.$1.13$0.00$0.51$0.53$0.02