Civic Intelligence

American Federation of State County

EIN 31-6044189 • 501(c)5 • Westerville, OH

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Profile

To unite all employees comprising the State of Ohio workforce.

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390 Worthington Road Ste AWesterville, OH 43082

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Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.16x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.22x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

37th percentile

6.7%

Higher net margin than 37% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

18th percentile

$146,642

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Asset Growth

39th percentile

5.4%

Faster asset growth than 39% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

10%

Faster revenue growth than 54% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$21,621,847

Down $2,868,051 (-12%) from 2021

Liabilities

Down

$2,337,931

Down $321,025 (-12%) from 2021

Net Assets

Down

$19,283,916

Down $2,547,026 (-12%) from 2021

Operations
Liabilities / Revenue78th percentileNet Margin37th percentile

Revenue

Down

$13,938,515

Down $2,141,280 (-13%) from 2021

Expenses

Up

$16,485,541

Up $705,020 (+4.5%) from 2021

Net Income

Down

-$2,547,026

Down $2,846,300 (-951%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $22,496,158Liabilities 2010: $3,162,180Net Assets 2010: $19,333,9782010Assets 2011: $20,681,897Liabilities 2011: $2,531,059Net Assets 2011: $18,150,8382011Assets 2012: $21,675,635Liabilities 2012: $3,019,646Net Assets 2012: $18,655,9892012Assets 2014: $20,754,767Liabilities 2014: $2,519,065Net Assets 2014: $18,235,7022014Assets 2015: $20,048,388Liabilities 2015: $2,414,566Net Assets 2015: $17,633,8222015Assets 2016: $20,191,663Liabilities 2016: $2,372,312Net Assets 2016: $17,819,3512016Assets 2017: $20,540,253Liabilities 2017: $2,433,853Net Assets 2017: $18,106,4002017Assets 2018: $20,533,959Liabilities 2018: $2,321,524Net Assets 2018: $18,212,4352018Assets 2019: $21,499,998Liabilities 2019: $2,576,922Net Assets 2019: $18,923,0762019Assets 2020: $23,847,786Liabilities 2020: $2,316,118Net Assets 2020: $21,531,6682020Assets 2021: $24,489,898Liabilities 2021: $2,658,956Net Assets 2021: $21,830,9422021Assets 2022: $21,621,847Liabilities 2022: $2,337,931Net Assets 2022: $19,283,9162022

Highlighted filing

2022

Assets$21,621,847
Liabilities$2,337,931
Net Assets$19,283,916
Open 2022 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MExpenses 2010: $17,341,6582010Expenses 2011: $19,401,4432011Expenses 2012: $17,332,0372012Revenue 2014: $17,033,544Expenses 2014: $17,474,081Net Income 2014: -$440,5372014Revenue 2015: $16,652,344Expenses 2015: $17,254,224Net Income 2015: -$601,8802015Revenue 2016: $17,035,023Expenses 2016: $16,849,494Net Income 2016: $185,5292016Revenue 2017: $17,543,194Expenses 2017: $17,256,145Net Income 2017: $287,0492017Revenue 2018: $17,301,671Expenses 2018: $17,195,636Net Income 2018: $106,0352018Revenue 2019: $17,561,929Expenses 2019: $16,851,288Net Income 2019: $710,6412019Revenue 2020: $17,954,509Expenses 2020: $15,345,917Net Income 2020: $2,608,5922020Revenue 2021: $16,079,795Expenses 2021: $15,780,521Net Income 2021: $299,2742021Revenue 2022: $13,938,515Expenses 2022: $16,485,541Net Income 2022: -$2,547,0262022

Highlighted filing

2022

Revenue$13,938,515
Expenses$16,485,541
Net Income-$2,547,026
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$21,621,847
Liabilities
$2,337,931
Net assets
$19,283,916
Revenue
$13,938,515
Expenses
$16,485,541
Net income
-$2,547,026
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.6$2.34$19.3$13.9$16.5$2.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.5$2.66$21.8$16.1$15.8$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.8$2.32$21.5$18.0$15.3$2.61
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.5$2.58$18.9$17.6$16.9$0.71
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.5$2.32$18.2$17.3$17.2$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.5$2.43$18.1$17.5$17.3$0.29
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$2.37$17.8$17.0$16.8$0.19
2015Detailed filing. Detailed filing data is available for this year.$20.0$2.41$17.6$16.7$17.3$0.60
2014Detailed filing. Detailed filing data is available for this year.$20.8$2.52$18.2$17.0$17.5$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.7$3.02$18.7$17.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$2.53$18.2$19.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.5$3.16$19.3$17.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 20, 2023
Return Version
2022v5.0
Gross Receipts
$13,938,515
Mission and Program Overview

Mission

To unite all employees comprising the state of ohio workfoce

To unite all employees comprising the state of ohio workforce.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$21,466,568$18,597,175▼ $2,869,393
Land, Buildings, and Equipment, Net$2,752,364$2,679,961▼ $72,403
Accounts Receivable$146,560$217,120▲ $70,560
Prepaid Expenses and Deferred Charges$124,406$127,591▲ $3,185
Total Assets$24,489,898$21,621,847▼ $2,868,051
Liabilities
Accounts Payable and Accrued Expenses$2,582,277$2,273,660▼ $308,617
Mortgage Notes Payable Secured by Investment Property$51,679$39,271▼ $12,408
Other Liabilities$25,000$25,000→ $0
Total Liabilities$2,658,956$2,337,931▼ $321,025
Net Assets / Fund Balance
Net Assets With Donor Restrictions$16,198,922$15,613,367▼ $585,555
Net Assets Without Donor Restrictions$5,632,020$3,670,549▼ $1,961,471
Total Net Assets Fund Balance$21,830,942$19,283,916▼ $2,547,026
Total Liabilities and Net Assets / Fund Balance$24,489,898$21,621,847▼ $2,868,051

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,723,227$2,168,179-
Other Land Buildings$35,404$74,545-
Land$901,425--
Equipment$19,905$872,076-
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Buffy AndrewsOperations DirectorFT$125,039$125,039
Sally MecklingDirector of CommunicationsFT$120,355$120,355
Timothy RobertsGovernmental Affairs DirectorFT$120,120$120,120
Anissia GoodwinOperations DirectorFT$119,852$119,852
Timothy ShaferOperations DirectorFT$118,335$118,335
Angela HarringtonUbt DirectorFT$111,246$111,246
Jennifer ZinnProject DirectorFT$106,524$106,524
Melissa OatneyComptrollerFT$103,545$103,545
Suhail ZidanUet DirectorFT$89,725$89,725
Michael DucoGeneral CounselFT$85,664$85,664
Christopher MabePresidentFT$72,892$72,892
Timothy McallisterEducation DirectorFT$32,502$32,502
Carl VanbibberBoard Member-$8,145$8,145
Gerald JollyVice PresidentFT$6,000$6,000
Kathleen GersperSecretary-treasurerFT$6,000$6,000
Douglas KorbaBoard Member-$5,472$5,472
Kelvin JonesBoard Member-$4,985$4,985
Amy TurnerBoard Member-$4,762$4,762
Annie Pleasant CombsBoard Member-$4,614$4,614
Natalie QuallsBoard Member-$3,918$3,918
Jeff CondoBoard Member-$3,906$3,906
Leslie TiltonBoard Member-$3,773$3,773
Karen RytherBoard Member-$3,536$3,536
Sherry LittleBoard Member-$3,204$3,204
Eric KuskyBoard Member-$3,139$3,139
Mary StuckertBoard Member-$3,035$3,035
Cathy DeckBoard Member-$3,024$3,024
Nachael ChurchBoard Member-$2,546$2,546
Deborah WeaverBoard Member-$2,360$2,360
Mercedes HareBoard Member-$2,204$2,204
Peggy JosephBoard Member-$2,108$2,108
Donald DavisonBoard Member-$1,940$1,940
Deena GrayBoard Member-$1,713$1,713
Carrie JohnsonBoard Member-$1,341$1,341
Charles WilliamsonBoard Member-$1,196$1,196
Jason UnderhillBoard Member-$1,080$1,080
Lisa SchroederBoard Member-$843$843
Thomas DearthBoard Member-$585$585
Adam McglothinBoard Member - Former-$577$577

Board Members and Trustees

NameTitle
Ronald AlexanderBoard Member
William VandykeBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$16,336,333
Investment Income
$426,531
Other Revenue
$-2,824,349
Change in Net Assets
$-2,547,026

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,178,046
Revenue Not Reported on Financial Statements
$1,760,469
Other Revenue Adjustments
$1,760,469
Total Revenue per Audited Statements
$12,178,046
Total Revenue per Form 990
$13,938,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,897,775
Salaries, Compensation, and Employee Benefits$5,587,766
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,675,193$2,532,087-$5,207,280
Insurance$1,315,683$950,010-$2,265,693
Other Expenses$25,186$1,808,177-$1,808,177
All Other Expenses$478,114$1,233,799-$1,711,913
Payroll Taxes$207,285$173,201-$380,486
Fees for Services Other$3,252$358,870-$362,122
Information Technology-$245,879-$245,879
Advertising$5,701$159,252-$164,953
Depreciation Depletion-$135,324-$135,324
Conferences and Meetings$10,742$50,410-$61,152
Office Expenses$9,980$36,386-$46,366
Travel$2,221$7,166-$9,387
Interest-$4,844-$4,844
Total Functional Expenses$4,749,661$11,735,880$0$16,485,541

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$16,485,541
Expenses per Audited Statements$14,677,364
Total Expenses per Audited Statements$14,677,364
Expenses Not Reported on Financial Statements$1,808,177
Other Expense Adjustments$1,808,177
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contingent Liability$25,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“There are approximately 30,000 members. They become members by signing a union card.”

Member election for additional members Part VI line 7A

“The president, vice president and the secretary-treasurer are elected every four (4) years by the members that are delegates to the convention.”

Governing body decisions Part VI line 7B

“The president, vice president and the secretary-treasurer are elected every four (4) years by the members that are delegates to the convention.”

Form 990 governing body review Part VI line 11

“The 990 tax return was reviewed and approved prior to filing by the board executive committee, consisting of the president, vice president, secretary-treasurer along with the comtroller.”

Conflict of interest policy compliance Part VI line 12C

“All employess were required to sign off on the policy and all new employees are required to sign off at the time of employment.”

CEO executive director top management comp Part VI line 15A

“The board if directors approves the salary of president, ceo and comptroller”

Other officer or key employee compensation Part VI line 15B

“The board of directors approved salaries to president, ceo and comptroller.job descriptions are developed by the human resources department”

Governing documents etc available to public Part VI line 19

“Government documents are made available to the public upon request and are available throught our website.”

Filing and Contact Details

Filer

Filer Name
American Federation of State County
EIN
31-6044189
Address
390 WORTHINGTON ROAD STE A, WESTERVILLE, OH 43082
Doing Business As
And Municipal Employees

Signing Officer

Name
Christopher Mabe
Title
President
Phone
6148654700
Signed
2023-04-20
Discuss with paid preparer
No

Organization Details

Principal Officer
Christopher Mabe
Formed
1938
Legal Domicile
Oh
Voting Board Members
29
Independent Board Members
29
Employees
107

Preparer

Firm
Hwa Alliance of CPA Firms Inc
Address
6100 OAK TREE BLVD SUITE 200, Independence, OH 44131
Preparer
John R Wright
Phone
2165410090
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Professional fees $362,122”

List of other expenses Part IX line 24E

“Dues & subscriptions $40,460equipment rental & repairs $39,687rooms & board $51,514gas, oil & lube $73,145utilities $69,557real estate taxes $137,444donation & contribution $5,462scholarships $12,500miscellaneous $ 7,053provision/state negotiations $-766international convention $160,319organizing $29,890special projects $217,533ohio afl-cio $15,010repair & maintenance $138,919retirement employees $714,186”

Financial Statement Notes

Other revenues included on Form 990 (Part XI, line 4B)

“Rebates:chapter $1,463,718district $161,491assembly fund $135,260”

Other expenses included on Form 990 (Part XII, line 4B)

“Rebates:chapter $1,503,426district $181,121assembly fund $123,630”

Raw XML AppendixShowing 400 of 731 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0OPERATIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt2GOVERNMENTAL AFFAIRS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3OPERATIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4OPERATIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5UBT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PROJECT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMPTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt8UET DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11EDUCATION DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt32BOARD MEMBER

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