Civic Intelligence

American Federation of State County & Mu

EIN 42-1016794 • 501(c)5 • Iowa City, IA

Profile

To obtain better working terms for its members.

1700 South First Avenue 19Iowa City, IA 52240

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

14th percentile

-22%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

61st percentile

$3,552

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

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

Asset Growth

33rd percentile

-4.8%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

24th percentile

-10%

Faster revenue growth than 24% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$110,290

Down $5,611 (-4.8%) from 2022

Liabilities

Down

$66

Down $4 (-5.7%) from 2022

Net Assets

Down

$110,224

Down $5,607 (-4.8%) from 2022

Operations
Liabilities / Revenue64th percentileNet Margin14th percentile

Revenue

Down

$25,279

Down $2,875 (-10%) from 2022

Expenses

Down

$30,886

Down $7,369 (-19%) from 2022

Net Income

Up

-$5,607

Up $4,494 (+44%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$200K$150K$100K$50K$0Assets 2010: $198,585Liabilities 2010: $786Net Assets 2010: $197,7992010Assets 2011: $187,803Liabilities 2011: $743Net Assets 2011: $187,0602011Assets 2012: $188,160Liabilities 2012: $603Net Assets 2012: $187,5572012Assets 2013: $171,343Liabilities 2013: $1,043Net Assets 2013: $170,3002013Assets 2014: $170,942Liabilities 2014: $1,047Net Assets 2014: $169,8952014Assets 2015: $155,673Liabilities 2015: $1,039Net Assets 2015: $154,6342015Assets 2016: $150,182Liabilities 2016: $936Net Assets 2016: $149,2462016Assets 2017: $154,836Liabilities 2017: $987Net Assets 2017: $153,8492017Assets 2018: $142,057Liabilities 2018: $1,121Net Assets 2018: $140,9362018Assets 2019: $133,288Liabilities 2019: $1,003Net Assets 2019: $132,2852019Assets 2020: $130,517Liabilities 2020: $359Net Assets 2020: $130,1582020Assets 2021: $126,187Liabilities 2021: $255Net Assets 2021: $125,9322021Assets 2022: $115,901Liabilities 2022: $70Net Assets 2022: $115,8312022Assets 2023: $110,290Liabilities 2023: $66Net Assets 2023: $110,2242023

Highlighted filing

2023

Assets$110,290
Liabilities$66
Net Assets$110,224
Open 2023 Filing

Operations Trend

Revenue Growth24th percentile

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

$100K$50K$0-$50KRevenue 2010: $61,279Expenses 2010: $87,520Net Income 2010: -$26,2412010Revenue 2011: $60,067Expenses 2011: $70,806Net Income 2011: -$10,7392011Revenue 2012: $73,415Expenses 2012: $72,918Net Income 2012: $4972012Revenue 2013: $70,308Expenses 2013: $87,565Net Income 2013: -$17,2572013Revenue 2014: $67,074Expenses 2014: $67,479Net Income 2014: -$4052014Revenue 2015: $65,180Expenses 2015: $80,441Net Income 2015: -$15,2612015Revenue 2016: $66,672Expenses 2016: $72,060Net Income 2016: -$5,3882016Revenue 2017: $70,576Expenses 2017: $65,973Net Income 2017: $4,6032017Revenue 2018: $59,094Expenses 2018: $72,007Net Income 2018: -$12,9132018Revenue 2019: $46,381Expenses 2019: $55,032Net Income 2019: -$8,6512019Revenue 2020: $41,060Expenses 2020: $43,187Net Income 2020: -$2,1272020Revenue 2021: $31,534Expenses 2021: $35,760Net Income 2021: -$4,2262021Revenue 2022: $28,154Expenses 2022: $38,255Net Income 2022: -$10,1012022Revenue 2023: $25,279Expenses 2023: $30,886Net Income 2023: -$5,6072023

Highlighted filing

2023

Revenue$25,279
Expenses$30,886
Net Income-$5,607
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$110,290
Liabilities
$66
Net assets
$110,224
Revenue
$25,279
Expenses
$30,886
Net income
-$5,607
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.25$0.31$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.28$0.38$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.32$0.36$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.30$0.41$0.43$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.32$0.46$0.55$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.41$0.59$0.72$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.01$1.54$0.71$0.66$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.01$1.49$0.67$0.72$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$0.65$0.80$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.01$1.70$0.67$0.67$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.71$0.01$1.70$0.70$0.88$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.01$1.88$0.73$0.73$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.01$1.87$0.60$0.71$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.01$1.98$0.61$0.88$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$25,279
Mission and Program Overview

Mission

To obtain better working terms for its members.

Program Services

DescriptionGrantsExpenses
SENDING MEMBERS AND OFFICERS TO CONVENTIONS AND MEETINGS.--
ASSESSMENTS, PER CAPITA TAXES, AND INITIATION FEES PAID TO DISTRICT, STATE, AND INTERNATIONAL ORGANIZATIONS.--
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICHARD FRAUENHOLZPresident-$3,552-$3,552
MICHELLE RAY-MICHALECExec. Vice Pres-$0--
MELANIE ALLSUPExecutive Board-$0--
JAMES LIUZZO JRExecutive Board-$0--
LYNN WHITEExecutive Board-$0--
DENISE WEINARD WELSCHRecording Sec.-$0--
SARAH CLARKTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
American Federation of State County & Mu
EIN
42-1016794
Phone
3193381212
Address
1700 SOUTH FIRST AVENUE 19, IOWA CITY, IA 52240

Signing Officer

Name
Sarah Clark
Title
Treasurer
Signed
2024-11-15
Discuss with paid preparer
Yes

Preparer

Firm
James B Buxton CPA
Address
1811 Muscatine Ave, Iowa City, IA 52240
Preparer
James B Buxton CPA
Phone
3193547262
Supplemental Narrative

Additional Explanations

Other Expenses.1007

“Conferences, Conventions, and Meetings $327”

Other Expenses.1009

“Depreciation $3400”

Other Expenses.1012

“Insurance $2222”

Other Expenses.1

“TELEPHONE $5153”

Other Expenses.2

“Reimbursed expenses $1186”

Other Expenses.3

“Copier service agreement $998”

Other Expenses.5

“Charitable contributions $225”

Other Expenses.6

“Bank service charges $215”

Other Expenses.7

“SURETY BOND EXPENSE $194”

Other Assets.2

“OFFICE EQUIP/FURN-NET OF ACC DEP - Beginning $877 OFFICE EQUIP/FURN-NET OF ACC DEP - Ending $47”

Total Liabilities.1

“PAYROLL TAX WITHHELD - Beginning $70 PAYROLL TAX WITHHELD - Ending $66”

Raw XML Appendix147 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SARAH J CLARK
IRS990EZ/BooksInCareOfDetail/PhoneNum03193381212
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01700 S FIRST AVE 19
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0IOWA CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0522406036
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032125
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt029914
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0300
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5607
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02404
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0115901
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0110290
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt025279
IRS990EZ/GroupExemptionNum01381
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0269
IRS990EZ/LandAndBuildingsGrp/BOYAmt082899
IRS990EZ/LandAndBuildingsGrp/EOYAmt080329
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt024710
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0115831
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0110224
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0115831
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0110224
IRS990EZ/OccupancyRentUtltsAndMaintAmt010157
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt43552
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHELLE RAY-MICHALEC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MELANIE ALLSUP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES LIUZZO JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LYNN WHITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RICHARD FRAUENHOLZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DENISE WEINARD WELSCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SARAH CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC. VICE PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXECUTIVE BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Executive BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Executive BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5RECORDING SEC.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0877
IRS990EZ/OtherAssetsTotalDetail/EOYAmt047
IRS990EZ/OtherExpensesTotalAmt013920
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO OBTAIN BETTER WORKING TERMS FOR ITS MEMBERS.
IRS990EZ/PrintingPublicationsPostageAmt0550
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SENDING MEMBERS AND OFFICERS TO CONVENTIONS AND MEETINGS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ASSESSMENTS, PER CAPITA TAXES, AND INITIATION FEES PAID TO DISTRICT, STATE, AND INTERNATIONAL ORGANIZATIONS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03855
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt070
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt066
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt030886
IRS990EZ/TotalRevenueAmt025279
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Conferences, Conventions, and Meetings $327
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $3400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $2222
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TELEPHONE $5153
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REIMBURSED EXPENSES $1186
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPIER SERVICE AGREEMENT $998
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHARITABLE CONTRIBUTIONS $225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK SERVICE CHARGES $215
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SURETY BOND EXPENSE $194
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OFFICE EQUIP/FURN-NET OF ACC DEP - Beginning $877 OFFICE EQUIP/FURN-NET OF ACC DEP - Ending $47
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PAYROLL TAX WITHHELD - Beginning $70 PAYROLL TAX WITHHELD - Ending $66
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH CLARK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN FEDERATION OF STATE COUNTY & MU
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0421016794
ReturnHeader/Filer/PhoneNum03193381212
ReturnHeader/Filer/USAddress/AddressLine1Txt01700 SOUTH FIRST AVENUE 19
ReturnHeader/Filer/USAddress/CityNm0IOWA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052240
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421253263
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James B Buxton CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01811 Muscatine Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Iowa City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052240
ReturnHeader/PreparerPersonGrp/PhoneNum03193547262
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES B BUXTON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-15T12:51:41-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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