ABC Federation of Teachers AFT Local 2317

Nonprofit profile at a glance

EIN
237321091
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Cerritos, CA, USA
Phone
5629246942
Rating
32
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$1,356,876
Expenses
$1,287,690
Assets
$507,286
Liabilities
$109,390

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Ruben Mancillas (ExecV President)
  • Ray Gaer (President)
  • Megan Harding (Vice President)
  • Daren Ham (Vice President)
  • Michael Hartshorn (Vice President)
  • Gabby Ibarra (Vice President)

Highest reported compensation

  • Connie Nam (Treasurer): $4,800 total reported compensation
  • Ruben Mancillas (ExecV President): $1,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Collective bargaining representation

What it reported doing in 2024

Collective bargaining, grievance handling, and monitoring of the legislative process as it affects salaries & working conditions for about 1,000 teachers in the ABC Unified School District

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0.5%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 14 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $5K · 14 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 8 of 9 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.