American Federation of Teachers-106

Nonprofit profile at a glance

EIN
226105021
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
North Bergen, NJ, USA
Phone
2015858338
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$402,004
Expenses
$450,938
Assets
$1,029,327
Liabilities
$3,900

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CAROL TOOMEY (PRESIDENT)

Highest reported compensation

  • CAROL TOOMEY (PRESIDENT): $11,300 total reported compensation
  • JEFF CABRERA (TREASURER): $7,800 total reported compensation
  • LAURIE TROIANO (EXEC. VICE P): $7,800 total reported compensation

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

Overview

Mission

Obtain & protect all covered employees rights; raise the standards of teaching by securing the best essential working conditions; promote democracy in education and education for democracy; to secure for all covered employees an active and equal voice in the establishment of professional standards; to oppose discrimination; to cooperate with organizations having mutual aims for initiating and promoting social, educational and labor welfare to the end that democracy will be served.

What it reported doing in 2024

Negotiate and defend bargained employment contract for teachers and support staff; secure the best possible working conditions; recognize professional accomplishments and promote professional development of teaching staff.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Affiliate network. The nonprofit sent 71% of its reported program spending through affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 76
  • Accountability: 54
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 75.5%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 61.2%; rating input score 61; 44th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 76.7%; rating input score 77; 20th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.2%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 2.28; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 75.5% of spending went to programs
  • Governance: 23 of 30 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $11K · 7 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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 — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.