Aft Massachusetts

Nonprofit profile at a glance

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

34 people listed

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

State labor organization

Support to locals on labor issues

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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 92.9%; rating input score 93; 23rd percentile among comparable filings
Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 4.3%; rating input score 49; 49th percentile among comparable filings
Total-asset coverage ratio: 0.8; rating input score 30; 30th percentile among comparable filings
Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
Officer compensation ratio: 24%; rating input score 9; 9th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
Asset growth: 3.3% per year; rating input score 100; 26th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 26 of 28 board members independent · 8 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $219K · 34 people listed · 0 of 6 pay-setting controls reported
Consistency: 14 of 14 current checks pass
Schedules: 6 filed schedules · includes major donors, grants, and executive pay
Filing history: 4 filing years from 2020 to 2024
Contacts: How to reach this organization
Money network: 10 filed money-flow records
Related organizations: 1 filed related-organization link
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.

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

High — Transparency & Controls: Pay-setting controls scored 0/100.
Moderate — Sustainability: Operating margin scored 49/100.
Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
Review — Accountability: Governance controls: Whistleblower policy not reported.
High — Sustainability: Officer compensation ratio scored 9/100.