American Federation of Teachers 1401 Plainview-old Bethpage Congres

Nonprofit profile at a glance

EIN
116111426
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Plainview, NY, USA
Phone
5163491310
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$806,288
Expenses
$726,391
Assets
$947,538
Liabilities
$44,411

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

Leadership & pay

10 people listed

Executive titles in this filing

  • NINA MELZER (PRESIDENT)
  • JANINE KACHADOURIAN (CU PRESIDENT)

Highest reported compensation

  • NINA MELZER (PRESIDENT): $28,940 total reported compensation
  • DEBRA RIVIEZZO (SECRETARY): $5,317 total reported compensation
  • RICHARD D'ESPOSITO (TREASURER): $4,332 total reported compensation

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

Overview

Mission

The plainview-old bethpage congress of teachers is a non-profit labor union dedicated to the representation of teachers, clerical employees, substitute teachers, occupational therapists, physcial therapists, registered nurses, psychologists and public library workers in plainview-old bethpage central school district in matters related to their employment.

What it reported doing in 2024

Members benefits-life insurance, per capita dues

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 47
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.4%; rating input score 50
  • Program expense ratio: 58.5%; rating input score 58
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.9%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -1.4% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 50.4% of revenue deployed · 58.5% of spending went to programs
  • Governance: 1020 of 1020 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $425K in reported program spending
  • Leadership: top reported pay $29K · 10 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.