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← AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES

Form 990 for tax year 2023

Filed by AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES.

Totals

Total revenue
$10,553,719
Total expenses
$11,077,535
Contributions and grants received
$720,000
Grants paid
$438,745
Program service revenue
$9,813,989
Investment income
$19,651
Other revenue
$79
Total assets, end of year
$4,885,339
Total liabilities, end of year
$2,747,545
Net assets or fund balances, end of year
$2,137,794
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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

    $720,000

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $9,813,989 · related or exempt $9,813,989

  • 3 · Investment income

    total $10,218 · excluded $10,218

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

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    other assets $32,999

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

    other assets $23,566

  • 7c · Gain or loss

    other assets $9,433

  • 7d · Net gain or loss

    total $9,433 · excluded $9,433

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $79 · related or exempt $79

  • 11e · Other revenue, total

    $79

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $438,745

  • 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 $582,073

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $4,327,584

  • 8 · Pension plan contributions

    total $802,589

  • 9 · Other employee benefits

    total $1,967,551

  • 10 · Payroll taxes

    total $381,343

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $7,407

  • 11c · Fees: accounting

    total $34,210

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $68,495

  • 12 · Advertising and promotion

    total $19,783

  • 13 · Office expenses

    total $206,190

  • 14 · Information technology

    total $172,338

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $258,187

  • 17 · Travel

    total $188,781

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $628,137

  • 20 · Interest

    total $494

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $78,357

  • 23 · Insurance

    total $131,768

  • 24a · Other expenses: AUTO EXPENSES

    total $496,244

  • 24b · Other expenses: DISTRICT REBATES

    total $132,765

  • 24c · Other expenses: DUES AND SUBSCRIPTIONS

    total $53,518

  • 24d · Other expenses: ARBITRATIONS

    total $36,193

  • 24e · All other expenses

    total $64,783

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,587,538 · end of year $1,738,817

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $503,289

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $162,530 · end of year $177,996

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $248,195 · end of year $216,174

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

    $2,058,308

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

    $1,695,737

  • 10c · Land, buildings and equipment, net

    beginning of year $438,927 · end of year $362,571

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $1,019,037

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $603,269 · end of year $867,455

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,362,936 · end of year $1,437,437

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $31,928 · end of year $19,238

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $466,996 · end of year $759,186

  • 24 · Unsecured notes and loans payable

    beginning of year $103,291 · end of year $92,264

  • 25 · Other liabilities

    beginning of year $426,744 · end of year $439,420

  • 27 · Net assets without donor restrictions

    beginning of year $2,648,564 · end of year $2,137,794

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

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 29,000 PUBLIC SCHOOL EMPLOYEES IN 480 ACTIVE CHAPTERS IN OHIO.

As filed on the 2023 return.

Listed in Part VII

  • Joseph P Rugola

    EXECUTIVE DIRECTOR & TREASURER

    Total calculated
    $321,473
    From this org
    $235,664
    From related orgs
    $0
    Other
    $85,809
    Hours/week
    40 + 15.5 related

    Schedule J breakdown matched by us

    Base
    $235,664
    Bonus
    $0
    Other
    $0
    Deferred
    $41,657
    Nontaxable benefits
    $44,152
    Filer's total
    $321,473

  • Thomas Drabick

    DIRECTOR OF LEGAL SERVICES

    Total calculated
    $257,776
    From this org
    $169,383
    From related orgs
    $0
    Other
    $88,393
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,383
    Bonus
    $0
    Other
    $0
    Deferred
    $32,445
    Nontaxable benefits
    $55,948
    Filer's total
    $257,776

  • Gary V Martin

    ASSOCIATE DIRECTOR

    Total calculated
    $247,251
    From this org
    $190,615
    From related orgs
    $0
    Other
    $56,636
    Hours/week
    40 + 10 related

    Schedule J breakdown matched by us

    Base
    $190,615
    Bonus
    $0
    Other
    $0
    Deferred
    $36,337
    Nontaxable benefits
    $20,299
    Filer's total
    $247,251

  • James Randall Weston

    DIRECTOR OF LEGISLATIVE AFFAIR

    Total calculated
    $229,188
    From this org
    $159,504
    From related orgs
    $0
    Other
    $69,684
    Hours/week
    40 + 15 related

    Schedule J breakdown matched by us

    Base
    $159,504
    Bonus
    $0
    Other
    $0
    Deferred
    $28,211
    Nontaxable benefits
    $41,473
    Filer's total
    $229,188

  • Steve Myers

    REGIONAL DIRECTOR

    Total calculated
    $214,670
    From this org
    $130,851
    From related orgs
    $0
    Other
    $83,819
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,851
    Bonus
    $0
    Other
    $0
    Deferred
    $25,316
    Nontaxable benefits
    $58,503
    Filer's total
    $214,670

  • Lloyd Rains

    REGIONAL DIRECTOR

    Total calculated
    $214,028
    From this org
    $130,987
    From related orgs
    $0
    Other
    $83,041
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,987
    Bonus
    $0
    Other
    $0
    Deferred
    $25,316
    Nontaxable benefits
    $57,725
    Filer's total
    $214,028

  • Mathew Banal

    STAFF ATTORNEY

    Total calculated
    $212,326
    From this org
    $131,553
    From related orgs
    $0
    Other
    $80,773
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,553
    Bonus
    $0
    Other
    $0
    Deferred
    $24,883
    Nontaxable benefits
    $55,890
    Filer's total
    $212,326

  • Davida Russell

    MEMBER (EFF. 1/2024)

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

  • Lois Carson

    PRESIDENT

    Total calculated
    $14,119
    From this org
    $14,119
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Mike Lang

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    10

  • Sandra Wheeler

    SECRETARY (RET. 12/2023)

    Total calculated
    $0
    Hours/week
    10

  • Sheila Dawkins-Flinn

    MEMBER(TO 12/23)

    Total calculated
    $0
    Hours/week
    5 + 0.5 related

  • Debora Adams

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Kathy Chamberlain

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Connie McDonald

    MEMBER (TO 9/2023)

    Total calculated
    $0
    Hours/week
    5

  • James Haller

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Karen Jones

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Tish Jones

    MEMBER (EFF. 9/2023)

    Total calculated
    $0
    Hours/week
    5

  • Beverly Payne

    MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Barbara Ward

    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

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 PCE

    527 · SEE PART VII · OH · controlled entity

    Directly controlled by SEE PART VII

  • OAPSEAFSCME TURNAROUND OHIO PAC

    527 · SEE PART VII · OH · controlled entity

    Directly controlled by SEE PART VII

  • OAPSE MAKING A DIFFERENCE PCE

    527 · SEE PART VII · OH · controlled entity

    Directly controlled by SEE PART VII

  • OAPSE MAKING A DIFFERENCE INC

    501(c)(3) · SEE PART VII · OH · controlled entity

    Directly controlled by SEE PART VII

Provenance

Return type
form_990
Tax year
2023
Filed
14 July 2025
IRS schema version
2023v6.0
Source object
202501969349300925

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