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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.

Totals

Total revenue
$10,321,763
Total expenses
$9,928,557
Contributions and grants received
$450,000
Grants paid
$375,986
Program service revenue
$9,817,703
Investment income
$51,415
Other revenue
$2,645
Total assets, end of year
$4,908,483
Total liabilities, end of year
$2,362,758
Net assets or fund balances, end of year
$2,545,725
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
$0

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

    $450,000

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $9,817,703 · related or exempt $9,817,703

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $52,206 · excluded $52,206

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    other assets $0

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

    other assets $791

  • 7c · Gain or loss

    securities $0 · other assets -$791

  • 7d · Net gain or loss

    total -$791 · excluded -$791

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $2,645 · related or exempt $2,645

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $2,645

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $375,986

  • 5 · Compensation of officers, directors and key employees

    total $635,569

  • 7 · Other salaries and wages

    total $3,919,954

  • 8 · Pension plan contributions

    total $727,119

  • 9 · Other employee benefits

    total $1,867,914

  • 10 · Payroll taxes

    total $349,225

  • 11c · Fees: accounting

    total $78,088

  • 11g · Fees: other

    total $47,649

  • 12 · Advertising and promotion

    total $19,816

  • 13 · Office expenses

    total $233,368

  • 14 · Information technology

    total $176,560

  • 16 · Occupancy

    total $259,647

  • 17 · Travel

    total $122,338

  • 19 · Conferences, conventions and meetings

    total $173,675

  • 20 · Interest

    total $324

  • 22 · Depreciation, depletion and amortization

    total $77,580

  • 23 · Insurance

    total $135,024

  • 24a · Other expenses: AUTO EXPENSES

    total $452,316

  • 24b · Other expenses: DISTRICT REBATES

    total $134,213

  • 24c · Other expenses: ARBITRATIONS

    total $41,770

  • 24d · Other expenses: DUES AND SUBSCRIPTIONS

    total $14,531

  • 24e · All other expenses

    total $85,891

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,738,817 · end of year $2,194,709

  • 2 · Savings and temporary cash investments

    beginning of year $503,289 · end of year $524,168

  • 4 · Accounts receivable

    beginning of year $177,996 · end of year $174,804

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $216,174 · end of year $73,882

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

    $2,116,214

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

    $1,759,788

  • 10c · Land, buildings and equipment, net

    beginning of year $362,571 · end of year $356,426

  • 11 · Investments: publicly traded securities

    beginning of year $1,019,037 · end of year $1,057,919

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $867,455 · end of year $526,575

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,437,437 · end of year $1,428,832

  • 19 · Deferred revenue

    beginning of year $19,238 · end of year $16,380

  • 22 · Loans and payables to officers and key people

    end of year $0

  • 25 · Other liabilities

    beginning of year $1,290,870 · end of year $917,546

  • 27 · Net assets without donor restrictions

    beginning of year $2,137,794 · end of year $2,545,725

Mission and programs · 2024

Mission

OAPSE IS A PUBLIC SECTOR LABOR UNION. THEY SERVE AS THE BARGAINING AGENT FOR PRIMARILY NON-CERTIFIED PUBLIC SCHOOL EMPLOYEES.

  • OAPSE ACTS AS A BARGAINING AGENT FOR APPROXIMATELY 28,000 PUBLIC SCHOOL EMPLOYEES IN 470 ACTIVE CHAPTERS IN OHIO.

As filed on the 2024 return.

Listed in Part VII

  • LOIS CARSON

    PRESIDENT

    Total calculated
    $13,349
    From this org
    $13,349
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • MIKE LANG

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    10

  • SHIELA DAWKINS-FLINN

    STATE SECRETARY

    Total calculated
    $0
    Hours/week
    10

  • BARBARA WARD

    MEMBER (RET. 9/2024)

    Total calculated
    $0
    Hours/week
    5

  • BEVERLY PAYNE

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • DAVIDA RUSSELL

    MEMBER

    Total calculated
    $46,800
    From this org
    $46,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • DEBORA ADAMS

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • JAMES HALLER

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • KAREN JONES

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • KATHY CHAMBERLAIN

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • STEPHANIE WILEY

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • SUE WILLIAMS

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • TIM WARREN

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • TISH JONES

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • JOSEPH P RUGOLA

    EXECUTIVE DIRECTOR & TREASURER

    Total calculated
    $328,820
    From this org
    $240,385
    From related orgs
    $0
    Other
    $88,435
    Hours/week
    40 + 8 related

    Schedule J breakdown matched by us

    Base
    $225,672
    Bonus
    $3,500
    Other
    $11,213
    Deferred
    $41,862
    Nontaxable benefits
    $46,573
    Filer's total
    $328,820

  • GARY V MARTIN

    ASSOCIATE DIRECTOR

    Total calculated
    $244,796
    From this org
    $187,045
    From related orgs
    $0
    Other
    $57,751
    Hours/week
    40 + 5 related

    Schedule J breakdown matched by us

    Base
    $181,253
    Bonus
    $3,500
    Other
    $2,292
    Deferred
    $36,337
    Nontaxable benefits
    $21,414
    Filer's total
    $244,796

  • JAMES RANDALL WESTON

    DIRECTOR OF LEGISLATIVE AFFAIR

    Total calculated
    $227,513
    From this org
    $155,407
    From related orgs
    $0
    Other
    $72,106
    Hours/week
    40 + 8 related

    Schedule J breakdown matched by us

    Base
    $141,403
    Bonus
    $3,500
    Other
    $10,504
    Deferred
    $28,211
    Nontaxable benefits
    $43,895
    Filer's total
    $227,513

  • LLOYD RAINS

    REGIONAL DIRECTOR

    Total calculated
    $215,359
    From this org
    $128,803
    From related orgs
    $0
    Other
    $86,556
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,930
    Bonus
    $2,500
    Other
    $1,373
    Deferred
    $25,316
    Nontaxable benefits
    $61,240
    Filer's total
    $215,359

  • MATHEW BANAL

    STAFF ATTORNEY

    Total calculated
    $215,951
    From this org
    $131,713
    From related orgs
    $0
    Other
    $84,238
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,762
    Bonus
    $2,000
    Other
    $4,951
    Deferred
    $24,883
    Nontaxable benefits
    $59,355
    Filer's total
    $215,951

  • STEVE MYERS

    REGIONAL DIRECTOR

    Total calculated
    $215,793
    From this org
    $130,588
    From related orgs
    $0
    Other
    $85,205
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,410
    Bonus
    $2,500
    Other
    $1,678
    Deferred
    $25,316
    Nontaxable benefits
    $59,889
    Filer's total
    $215,793

  • THOMAS DRABICK

    DIRECTOR OF LEGAL SERVICES

    Total calculated
    $258,319
    From this org
    $166,461
    From related orgs
    $0
    Other
    $91,858
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $162,573
    Bonus
    $2,500
    Other
    $1,388
    Deferred
    $32,445
    Nontaxable benefits
    $59,413
    Filer's total
    $258,319

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • OAPSEAFSCME TURNAROUND OHIO PAC

    527 · TO SUPPORT POLITICAL ACTIVITIES · OH · controlled entity

    Directly controlled by OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)AFSCME LOCAL 4

  • OAPSE MAKING A DIFFERENCE PCE

    527 · TO SUPPORT POLITICAL ACTIVITIES · OH · controlled entity

    Directly controlled by OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)AFSCME LOCAL 4

  • OAPSE MAKING A DIFFERENCE INC

    501(c)(3) · SOLICIT, COLLECT & EXPEND FUNDS TO BE USED FOR COMMUNITY SERVICE PROJECTS · OH · controlled entity

    Directly controlled by OHIO ASSOCIATION OF PUBLIC SCHOOL EMPLOYEES (OAPSE)AFSCME LOCAL 4

Provenance

Return type
form_990
Tax year
2024
Filed
14 July 2026
IRS schema version
2024v5.1
Source object
202631959349300838

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