American Federation of State County & Municipl Employees

Nonprofit profile at a glance

EIN
521650702
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Los Angeles, CA, USA
Phone
2134879887
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$92,427
Expenses
$49,206
Assets
$753,649
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Robert Holguin (PRESIDENT)
  • Marina Martin (VICE PRESIDENT)

People named in this filing

  • Robert Holguin (PRESIDENT)
  • Marina Martin (VICE PRESIDENT)
  • Alicia Squalls (Secretary)

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

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor Organization for Members

What it reported doing in 2025

Expenses itemized on Schedule O

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 100
  • Accountability: 24
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.2%; rating input score 53
  • Program expense ratio: 100%; rating input score 100
  • 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: 1.3%; rating input score 1; 21st percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 46.8%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 15.32; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 64.2% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 32.9% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 53.2% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 391 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2021 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Independent voting board scored 1/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.