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← AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES

Form 990 for tax year 2024

Filed by AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES.

What the amendment changed

Compared with the return it replaced , filed 14 May 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$0 changed to $4,849,364
Total expenses
$69,279 changed to $4,624,975
Contributions and grants received
$0 changed to $4,508
Program service revenue
$0 changed to $4,577,307
Investment income
$0 changed to $259,181
Other revenue
$0 changed to $8,368
Total assets, end of year
$4,339,358 changed to $4,636,901
Total liabilities, end of year
$0 changed to $121,621
Net assets or fund balances, end of year
$4,339,358 changed to $4,515,280
Program services expenses
$0 changed to $2,337,876
Management and general expenses
$69,279 changed to $131,876

Listed only on the earlier return

  • Elizabeth Gugino
  • Robert Brandt

Listed only on the later return

  • Joseph D'Ercole
  • Kevin Beard

Totals

Total revenue
$4,849,364
Total expenses
$4,624,975
Contributions and grants received
$4,508
Grants paid
$0
Program service revenue
$4,577,307
Investment income
$259,181
Other revenue
$8,368
Total assets, end of year
$4,636,901
Total liabilities, end of year
$121,621
Net assets or fund balances, end of year
$4,515,280
Program services expenses (Part IX)
$2,337,876
Management and general expenses
$131,876
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 50.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $4,508

  • 2a · Program service revenue: Membership Dues

    total $4,577,307 · excluded $4,577,307

  • 3 · Investment income

    total $45,510 · excluded $45,510

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $44,457

  • 6b · Less rental expenses

    real property $36,089

  • 6c · Rental income or loss

    real property $8,368

  • 6d · Net rental income or loss

    total $8,368 · related or exempt $8,368

  • 7a · Gross sales of assets other than inventory

    securities $3,132,180

  • 7b · Less cost or other basis and sales expenses

    securities $2,918,509

  • 7c · Gain or loss

    securities $213,671

  • 7d · Net gain or loss

    total $213,671 · related or exempt $213,671

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $131,876 · management and general $131,876

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,263,762

  • 8 · Pension plan contributions

    total $76,483

  • 9 · Other employee benefits

    total $202,545

  • 10 · Payroll taxes

    total $114,504

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $13,000

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $17,774

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $40,529

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $65,424

  • 17 · Travel

    total $54,056

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $2,337,876 · program services $2,337,876

  • 22 · Depreciation, depletion and amortization

    total $56,683

  • 23 · Insurance

    total $26,261

  • 24a · Other expenses: Conferences, Conventions

    total $61,014

  • 24b · Other expenses: Real Estate Tax

    total $39,501

  • 24c · Other expenses: REPAIRS & MAINTENANCE

    total $32,443

  • 24d · Other expenses: Telephone

    total $26,853

  • 24e · All other expenses

    total $64,391

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $365,105 · end of year $247,236

  • 2 · Savings and temporary cash investments

    beginning of year $73,002 · end of year $20,810

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $124,231 · end of year $249,064

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $46,148 · end of year $56,234

  • 10a · Land, buildings and equipment: cost or other basis

    $2,824,417

  • 10b · Land, buildings and equipment: accumulated depreciation

    $223,228

  • 10c · Land, buildings and equipment, net

    beginning of year $2,612,764 · end of year $2,601,189

  • 11 · Investments: publicly traded securities

    beginning of year $1,235,796 · end of year $1,411,650

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $86,195 · end of year $50,718

  • 17 · Accounts payable and accrued expenses

    beginning of year $48,409 · end of year $70,904

  • 25 · Other liabilities

    beginning of year $86,195 · end of year $50,717

  • 31 · Retained earnings, endowment or other funds

    beginning of year $4,408,637 · end of year $4,515,280

Mission and programs · 2024

Mission

To unite all AFSCME local unions of employees throughout the Upstate New York area in order to provide for their mutual protection, support and welfare through joint collective bargaining initiatives.

  • Dues transmitted to affiliates

As filed on the 2024 return.

Listed in Part VII

  • Kerry Lightcap

    Total calculated
    $171,983
    From this org
    $145,720
    From related orgs
    $0
    Other
    $26,263
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,875
    Bonus
    $1,200
    Other
    $14,645
    Deferred
    not reported
    Nontaxable benefits
    $26,263
    Filer's total
    $171,983

  • Jeffrey Mis

    Total calculated
    $168,332
    From this org
    $166,793
    From related orgs
    $0
    Other
    $1,539
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,875
    Bonus
    $1,200
    Other
    $35,718
    Deferred
    not reported
    Nontaxable benefits
    $1,539
    Filer's total
    $168,332

  • Michael Rivera

    Executive Board

    Total calculated
    $53,061
    From this org
    $27,261
    From related orgs
    $25,800
    Other
    $0
    Hours/week
    0 + 20 related

  • Angelo Palmerini

    Exec Board

    Total calculated
    $47,689
    From this org
    $15,240
    From related orgs
    $32,449
    Other
    $0
    Hours/week
    0 + 8 related

  • Daniel DiClemente

    President

    Total calculated
    $37,643
    From this org
    $37,324
    From related orgs
    $0
    Other
    $319
    Hours/week
    15 + 15 related

  • Richard Canazzi

    President

    Total calculated
    $35,643
    From this org
    $35,643
    From related orgs
    $0
    Other
    $0
    Hours/week
    0 + 20 related

  • Jessica Rinebold

    Exec Board

    Total calculated
    $21,731
    From this org
    $400
    From related orgs
    $21,331
    Other
    $0
    Hours/week
    0 + 8 related

  • Orlando Torres

    Exec Board

    Total calculated
    $18,949
    From this org
    $1,099
    From related orgs
    $17,850
    Other
    $0
    Hours/week
    0 + 20 related

  • Tawanda Ciccone

    Exec Board

    Total calculated
    $16,804
    From this org
    $1,604
    From related orgs
    $15,200
    Other
    $0
    Hours/week
    0 + 20 related

  • Sonia Alvardo

    Director

    Total calculated
    $10,395
    From this org
    $250
    From related orgs
    $10,145
    Other
    $0
    Hours/week
    0 + 15 related

  • Joseph D'Ercole

    Director

    Total calculated
    $4,050
    From this org
    $75
    From related orgs
    $3,975
    Other
    $0
    Hours/week
    0 + 5 related

  • Mike Obrien

    Treasurer

    Total calculated
    $3,770
    From this org
    $3,770
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Zelder Bice

    Trustee

    Total calculated
    $1,173
    From this org
    $1,173
    From related orgs
    $0
    Other
    $0
    Hours/week
    0 + 2 related

  • Steven Barnum

    Exec Board

    Total calculated
    $1,023
    From this org
    $1,023
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Barbara Zarpentine

    Recrd Secretary

    Total calculated
    $950
    From this org
    $950
    From related orgs
    $0
    Other
    $0
    Hours/week
    0 + 20 related

  • Demetris Graham

    Exec Board

    Total calculated
    $868
    From this org
    $868
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Sean Lauck

    Vice President

    Total calculated
    $547
    From this org
    $547
    From related orgs
    $0
    Other
    $0
    Hours/week
    0 + 12 related

  • Steven Clausen

    Vice President

    Total calculated
    $523
    From this org
    $523
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Frank Coons

    Vice President

    Total calculated
    $523
    From this org
    $523
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Mathew Padbury

    Vice President

    Total calculated
    $523
    From this org
    $523
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Paul Coleman

    Exec Board

    Total calculated
    $523
    From this org
    $523
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Peter Persico

    Vice President

    Total calculated
    $500
    From this org
    $500
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Kevin Randel

    Trustee

    Total calculated
    $297
    From this org
    $297
    From related orgs
    $0
    Other
    $0
    Hours/week
    0 + 2 related

  • Paul Mason

    Exec Board

    Total calculated
    $297
    From this org
    $297
    From related orgs
    $0
    Other
    $0
    Hours/week
    0 + 8 related

  • Ricky Fernandez

    Trustee

    Total calculated
    $273
    From this org
    $273
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Gary Hyla

    Exec Board

    Total calculated
    $273
    From this org
    $273
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Joseph Anderson

    Trustee

    Total calculated
    $273
    From this org
    $273
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Lewis Gerold

    Executive Board

    Total calculated
    $250
    From this org
    $250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Kevin Beard

    Director

    Total calculated
    $75
    From this org
    $75
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202503219349313860

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