American Federation of Labor & Congress of Industrial Orgs

Nonprofit profile at a glance

EIN
610564123
IRS 990-EZ coverage
2015–2023
Forms available
Form 990-EZ 2023, Form 990-N 2014
Location
Louisville, KY, USA
Phone
5025930324
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$91,576
Expenses
$89,390
Assets
$113,331
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MICHAEL TODD DUNN (PRESIDENT)
  • CORNELIUS COTTON (VICE PRESIDENT)

People named in this filing

  • MICHAEL TODD DUNN (PRESIDENT)
  • CORNELIUS COTTON (VICE PRESIDENT)
  • HAROLD EMBRY (SECRETARY/TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Coordinate labor matters for members.

What it reported doing in 2023

Program services of the council include collective bargaining and communicating subjects of interest to the general membership.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Sustainability: 54
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 90.1%; rating input score 90

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 2.4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -2.6% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 90.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $81K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 9 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • 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 — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.