Civic Intelligence

American Federation State County Federal Council 26

990 • Fiscal year 2017 • EIN 52-0969021

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 31, 2018

725 15th Street NW No 901Washington, DC 20005

(202) 393-5757

Siviq Scores

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

Liabilities / Assets

85th percentile

0.18x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

79th percentile

18%

Higher net margin than 79% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

71st percentile

$83,153

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

2nd percentile

-36%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-1.5%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$311,364

Flat from 2017

Net Assets

Flat

$254,300

Flat from 2017

Liabilities

Flat

$57,064

Flat from 2017

Revenue

Flat

$954,962

Flat from 2017

Expenses

Flat

$786,252

Flat from 2017

Net Income

Flat

$168,710

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $640,829Liabilities 2011: $136,072Net Assets 2011: $504,7572011Assets 2012: $596,823Liabilities 2012: $127,506Net Assets 2012: $469,3172012Assets 2013: $499,214Liabilities 2013: $127,517Net Assets 2013: $371,6972013Assets 2014: $457,206Liabilities 2014: $127,836Net Assets 2014: $329,3702014Assets 2015: $499,873Liabilities 2015: $159,253Net Assets 2015: $340,6202015Assets 2016: $489,450Liabilities 2016: $191,595Net Assets 2016: $297,8552016Assets 2017: $311,364Liabilities 2017: $57,064Net Assets 2017: $254,3002017Assets 2017: $311,364Liabilities 2017: $57,064Net Assets 2017: $254,3002017Assets 2018: $345,978Liabilities 2018: $47,550Net Assets 2018: $298,4282018Assets 2019: $408,274Liabilities 2019: $0Net Assets 2019: $408,2742019

Highlighted filing

2017

Assets$311,364
Liabilities$57,064
Net Assets$254,300

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,084,804Expenses 2011: $1,118,939Net Income 2011: -$34,1352011Revenue 2012: $1,033,273Expenses 2012: $1,068,713Net Income 2012: -$35,4402012Revenue 2013: $978,136Expenses 2013: $1,075,993Net Income 2013: -$97,8572013Revenue 2014: $1,016,076Expenses 2014: $1,058,402Net Income 2014: -$42,3262014Revenue 2015: $1,025,664Expenses 2015: $1,014,414Net Income 2015: $11,2502015Revenue 2016: $969,170Expenses 2016: $1,011,935Net Income 2016: -$42,7652016Revenue 2017: $954,962Expenses 2017: $786,252Net Income 2017: $168,7102017Revenue 2017: $954,962Expenses 2017: $786,252Net Income 2017: $168,7102017Revenue 2018: $924,347Expenses 2018: $880,219Net Income 2018: $44,1282018Revenue 2019: $791,782Expenses 2019: $681,936Net Income 2019: $109,8462019

Highlighted filing

2017

Revenue$954,962
Expenses$786,252
Net Income$168,710
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 31, 2018
Return Version
2017v2.3
Gross Receipts
$954,962
Mission and Program Overview

Mission

The organizations's mission is to provide administrative, legal and collective bargaining services as requested by the local unions and their members.

The organization's mission is to provide administrative, legal, and collective bargaining services as requested by the local unions and their members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$340,620$340,620→ $0
Investments Other Securities$256,264$145,908▼ $110,356
Cash and Non-Interest-Bearing Accounts$77,176$106,701▲ $29,525
Savings and Temporary Cash Investments$75,731--
Accounts Receivable$56,916$58,755▲ $1,839
Prepaid Expenses and Deferred Charges$20,663$0▼ $20,663
Land, Buildings, and Equipment, Net$2,700$0▼ $2,700
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-42,765$-86,320▼ $43,555
Total Assets$489,450$311,364▼ $178,086
Liabilities
Other Liabilities$119,918$48,710▼ $71,208
Deferred Revenue$17,472--
Accounts Payable and Accrued Expenses$54,205$8,354▼ $45,851
Total Liabilities$191,595$57,064▼ $134,531
Net Assets / Fund Balance
Total Net Assets Fund Balance$297,855$254,300▼ $43,555
Total Liabilities and Net Assets / Fund Balance$489,450$311,364▼ $178,086

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$25,788$25,788
Other Securities$145,908--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carl GoldmanExectuve DirectorFT$76,492$6,661$83,153

Board Members and Trustees

NameTitle
Seth CouslarPresident
Saul SchnidermanVice President
Walter PorzelSecretary
Yolanda HilliardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$951,430
Program Service Revenue
$0
Investment Income
$2,948
Other Revenue
$584
Change in Net Assets
$168,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$553,425
Salaries, Compensation, and Employee Benefits$232,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$327,972
Other Salaries and Wages---$170,907
Fees for Services Legal---$157,912
Other Employee Benefits---$34,445
Occupancy---$17,347
Payroll Taxes---$16,236
Office Expenses---$14,995
Pension Plan Contributions---$11,239
Insurance---$8,857
Fees for Services Accounting---$7,688
Conferences and Meetings---$4,104
Fees for Services Other---$2,786
Depreciation Depletion---$2,700
Travel---$1,349
Other Expenses---$915
Information Technology---$180
Total Functional Expenses$0$0$0$786,252
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
Per Capita Taxes Payable$40,033
Local Rebates Payable$8,677
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

Committees are not authorized to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

Afscme council 26 has a finance committee consisting of four primary officers. This finance committee meets with the executive director and business manager to review and discuss the form 990 prior to signatures being affixed.

Form 990, Part VI, Section B, Line 12C

The council reaffirms its conflict of interest policy on an annual basis.

Form 990, Part VI, Section B, Line 15A

The executive directors salary is based on the federal general services schedule. All increases are awarded according to the practices of the federal government and are approved by the council's executive board.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available upon request to those eligible to receive financial information.

Filing and Contact Details

Filer

Filer Name
American Federation State County
EIN
52-0969021
Phone
2023935757
Address
725 15TH STREET NW NO 901, WASHINGTON, DC 20005

Signing Officer

Name
Carl Goldman
Title
Executive Director
Phone
2023935757
Signed
2018-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carl Goldman
Formed
1972
Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
4
Employees
6
Volunteers
0

Preparer

Firm
Haley & Associates LLC
Address
5000 SUNNYSIDE AVENUE 300, BELTSVILLE, MD 20705
Preparer
Matthew Haley
Phone
3015955600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Assets transferred to afscme council 20 as part of pending merger -212,265.

Financial Statement Notes

PART X, LINE 2:

Asc topic 740, income taxes, addresses the accounting for uncertainty in income taxes recognized in an organization's financial statements and prescribes a threshold and measurement attribute for financial statement recognition regarding tax positions taken or expected to be taken on a tax return, including the entity's status as a tax-exempt entity. The council has determined there are no significant uncertain tax positions. While the council's tax and other regulatory forms may be examined by tax authorities, such as the irs, it is no longer subject to federal income tax examinations for any years earlier than is fiscal year ended december 31, 2012.

Raw XML Appendix329 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC TOPIC 740, INCOME TAXES, ADDRESSES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION REGARDING TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX-EXEMPT ENTITY. THE COUNCIL HAS DETERMINED THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. WHILE THE COUNCIL'S TAX AND OTHER REGULATORY FORMS MAY BE EXAMINED BY TAX AUTHORITIES, SUCH AS THE IRS, IT IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS FOR ANY YEARS EARLIER THAN IS FISCAL YEAR ENDED DECEMBER 31, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMITTEES ARE NOT AUTHORIZED TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFSCME COUNCIL 26 HAS A FINANCE COMMITTEE CONSISTING OF FOUR PRIMARY OFFICERS. THIS FINANCE COMMITTEE MEETS WITH THE EXECUTIVE DIRECTOR AND BUSINESS MANAGER TO REVIEW AND DISCUSS THE FORM 990 PRIOR TO SIGNATURES BEING AFFIXED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COUNCIL REAFFIRMS ITS CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTORS SALARY IS BASED ON THE FEDERAL GENERAL SERVICES SCHEDULE. ALL INCREASES ARE AWARDED ACCORDING TO THE PRACTICES OF THE FEDERAL GOVERNMENT AND ARE APPROVED BY THE COUNCIL'S EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST TO THOSE ELIGIBLE TO RECEIVE FINANCIAL INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ASSETS TRANSFERRED TO AFSCME COUNCIL 20 AS PART OF PENDING MERGER -212,265.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0489450
IRS990/TotalAssetsEOYAmt0311364
IRS990/TotalAssetsGrp/BOYAmt0489450
IRS990/TotalAssetsGrp/EOYAmt0311364
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0951430
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt0786252
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0191595
IRS990/TotalLiabilitiesEOYAmt057064
IRS990/TotalLiabilitiesGrp/BOYAmt0191595
IRS990/TotalLiabilitiesGrp/EOYAmt057064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0297855
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0254300
IRS990/TotalOtherCompensationAmt06661
IRS990/TotalReportableCompFromOrgAmt076492
IRS990/TotalRevenueGrp/ExclusionAmt02948
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0584
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0954962
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0489450
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0311364
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01349
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0725 15TH STREET NW
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020005
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.COUNCIL26.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CARL GOLDMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02023935757
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN FEDERATION STATE COUNTY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FEDERAL COUNCIL 26
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0520969021
ReturnHeader/Filer/PhoneNum02023935757
ReturnHeader/Filer/USAddress/AddressLine1Txt0725 15TH STREET NW NO 901
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020005
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01D43DD58DA630503C67169D307D82C87D4A2A53E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D045BDF3C6239B26171D0021FD0A0164E14A9712
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.241.205.70
ReturnHeader/FilingSecurityInformation/IPDt02018-10-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm011:11:59
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550810153
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HALEY & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05000 SUNNYSIDE AVENUE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELTSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020705
ReturnHeader/PreparerPersonGrp/PhoneNum03015955600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW HALEY
ReturnHeader/ReturnTs02018-10-31T10:16:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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