Civic Intelligence

Amerfed Statecnty & Muniempl AFL-CIO Buffalo District Council # 35

990 • Fiscal year 2015 • EIN 51-0141172

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 16, 2015

2019 Seneca StreetBuffalo, NY 14210

(716) 852-0883

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

32nd percentile

0.00x

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

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Net Margin

44th percentile

3.1%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

44th percentile

$12,420

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Asset Growth

90th percentile

29%

Faster asset growth than 90% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

3.7%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$131,083

Up $29,097 (+29%) from 2014

Net Assets

Up

$131,083

Up $29,097 (+29%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$930,772

Up $32,892 (+3.7%) from 2014

Expenses

Up

$901,675

Up $13,712 (+1.5%) from 2014

Net Income

Up

$29,097

Up $19,180 (+193%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $124,157Liabilities 2012: $0Net Assets 2012: $124,1572012Assets 2014: $101,986Liabilities 2014: $0Net Assets 2014: $101,9862014Assets 2015: $131,083Liabilities 2015: $0Net Assets 2015: $131,0832015Assets 2016: $136,312Liabilities 2016: $0Net Assets 2016: $136,3122016Assets 2017: $169,002Liabilities 2017: $0Net Assets 2017: $169,0022017Assets 2018: $288,920Liabilities 2018: $0Net Assets 2018: $288,9202018Assets 2019: $214,500Liabilities 2019: $0Net Assets 2019: $214,5002019Assets 2020: $193,054Liabilities 2020: $0Net Assets 2020: $193,0542020Assets 2021: $292,161Liabilities 2021: $0Net Assets 2021: $292,1612021Assets 2022: $283,544Liabilities 2022: $0Net Assets 2022: $283,5442022Assets 2023: $309,795Liabilities 2023: $0Net Assets 2023: $309,7952023Assets 2024: $376,135Liabilities 2024: $0Net Assets 2024: $376,1352024

Highlighted filing

2015

Assets$131,083
Liabilities$0
Net Assets$131,083

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $849,1582012Revenue 2014: $897,880Expenses 2014: $887,963Net Income 2014: $9,9172014Revenue 2015: $930,772Expenses 2015: $901,675Net Income 2015: $29,0972015Revenue 2016: $898,563Expenses 2016: $893,334Net Income 2016: $5,2292016Revenue 2017: $834,570Expenses 2017: $801,880Net Income 2017: $32,6902017Revenue 2018: $866,244Expenses 2018: $746,326Net Income 2018: $119,9182018Revenue 2019: $783,055Expenses 2019: $857,475Net Income 2019: -$74,4202019Revenue 2020: $755,439Expenses 2020: $776,885Net Income 2020: -$21,4462020Revenue 2021: $858,223Expenses 2021: $759,116Net Income 2021: $99,1072021Revenue 2022: $732,584Expenses 2022: $741,201Net Income 2022: -$8,6172022Revenue 2023: $775,903Expenses 2023: $749,652Net Income 2023: $26,2512023Revenue 2024: $781,854Expenses 2024: $715,514Net Income 2024: $66,3402024

Highlighted filing

2015

Revenue$930,772
Expenses$901,675
Net Income$29,097
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$930,772
Mission and Program Overview

Mission

LABOR UNION.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$101,986$131,083▲ $29,097
Total Assets$101,986$131,083▲ $29,097
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$101,986$131,083▲ $29,097
Total Net Assets Fund Balance$101,986$131,083▲ $29,097
Total Liabilities and Net Assets / Fund Balance$101,986$131,083▲ $29,097
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael DrennenSecretary/treasurerFT$12,420$12,420
William TravisVice President-$12,420$12,420
Sean CarneyPresidentFT$4,320$4,320
Thomas WeimerSergeant at ArmsPT$3,000$3,000
Joseph CoughlinVice President-$3,000$3,000
Kevin FitzgeraldVice President-$3,000$3,000
Pam GrzebieluchaRecording SecretaryPT$1,500$1,500
Brian HaydenExecutive Board Member-$1,500$1,500
Debbie BlandoExecutive Board Member-$1,500$1,500
Peter CoyleExecutive Board Member-$1,500$1,500
Susan CooleyExecutive Board Member-$1,500$1,500
Michael J MartinExecutive Board Member-$1,000$1,000

Board Members and Trustees

NameTitle
Maureen TsakosVice President
Latifa Mack-hedgepathExecutive Board Member
Rick BartolottaExecutive Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$925,759
Investment Income
$4
Other Revenue
$9
Change in Net Assets
$29,097

Audited Revenue Reconciliation

Revenue per Audited Statements
$930,772
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$930,772
Total Revenue per Form 990
$930,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$823,082
Salaries, Compensation, and Employee Benefits$61,943
Grants and Similar Amounts Paid$16,650
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$55,766
Grants to Domestic Orgs---$16,650
Travel---$10,857
Conferences and Meetings---$10,137
Office Expenses---$7,403
Payroll Taxes---$6,177
Occupancy---$5,775
Fees for Services Other---$3,500
Insurance---$3,360
Other Expenses---$644
Total Functional Expenses$0$0$0$901,675

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$901,675
Total Expenses per Audited Statements$901,675
Total Expenses per Form 990$901,675
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Line 11a explanation - board reviews and approves

Form 990, Part VI, Section C, Line 19

Other organization documents publicly available upon request

Filing and Contact Details

Filer

Filer Name
Amerfed Statecnty & Muniempl Afl-cio
EIN
51-0141172
Phone
7168520883
Address
2019 SENECA STREET, BUFFALO, NY 14210

Signing Officer

Name
Michael Drennan
Title
Treasurer/secretary
Phone
7168520883
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Carney
Formed
1975
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
0
Employees
17
Volunteers
0

Preparer

Firm
Toski & Co Cpas Pc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
JOHN T O'BRIEN MBA MST
Phone
7166340700
Supplemental Narrative

Additional Explanations

FORM 990 PART XII LINE 2A:

The council presents its financial statements on the modified cash basis of accounting, which is the cash basis of accounting modified to reflect fixed assets and depreciation. Consequently, certain revenue and related assets are recognized when received rather than when earned, and certain expenses are recognized when paid rather than when the obligation is incurred.

FORM 990 PART XII LINE 2C:

No changes have taken place during the fiscal year ended june 30, 2015.

Financial Statement Notes

PART X, LINE 2:

The council is exempt from federal income taxes under section 501(c)(5) of the internal revenue code; therefore, no provision for income taxes is reflected in the accompanying financial statements. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax positions will more-likely-than-not be sustained upon examination by taxing authorities. The council has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The council believes that income tax positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on its financial condition, the results of operations or cash flows. Accordingly, the council has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at june 30, 2015 and 2014. The council is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The council believes it is no longer subject to income tax examinations for years prior to june 30, 2012.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0901675
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0930772
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITIONS WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE COUNCIL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE COUNCIL BELIEVES THAT INCOME TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON ITS FINANCIAL CONDITION, THE RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE COUNCIL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2015 AND 2014. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE COUNCIL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0901675
IRS990ScheduleD/TotalRevenuePerForm990Amt0930772
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0930772
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0901675
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - BOARD REVIEWS AND APPROVES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COUNCIL PRESENTS ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS THE CASH BASIS OF ACCOUNTING MODIFIED TO REFLECT FIXED ASSETS AND DEPRECIATION. CONSEQUENTLY, CERTAIN REVENUE AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED JUNE 30, 2015.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PART XII LINE 2A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART XII LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0101986
IRS990/TotalAssetsEOYAmt0131083
IRS990/TotalAssetsGrp/BOYAmt0101986
IRS990/TotalAssetsGrp/EOYAmt0131083
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05000
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/TotalAmt0901675
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101986
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0131083
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0901675
IRS990/TotalProgramServiceRevenueAmt0925759
IRS990/TotalReportableCompFromOrgAmt046660
IRS990/TotalRevenueGrp/ExclusionAmt013
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0925759
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0930772
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0101986
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0131083
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt010857
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0101986
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0131083
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02019 SENECA STREET
IRS990/USAddress/CityNm0BUFFALO
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014210
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL DRENNAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07168520883
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERFED STATECNTY & MUNIEMPL AFL-CIO
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BUFFALO DISTRICT COUNCIL # 35
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0510141172
ReturnHeader/Filer/PhoneNum07168520883
ReturnHeader/Filer/USAddress/AddressLine1Txt02019 SENECA STREET
ReturnHeader/Filer/USAddress/CityNm0BUFFALO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014210
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161170608
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TOSKI & CO CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06390 MAIN STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLIAMSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014221
ReturnHeader/PreparerPersonGrp/PhoneNum07166340700
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN T O'BRIEN MBA MST
ReturnHeader/ReturnTs02015-11-16T11:31:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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