American Federation of Teachers 1812 Kpclsrm Aft

Nonprofit profile at a glance

EIN
237252334
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Kings Park, NY, USA
Phone
6312696659
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$338,579
Expenses
$323,492
Assets
$300,327
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CHRISTOPHER PHILP (PRESIDENT)

Highest reported compensation

  • CHRISTOPHER PHILP (PRESIDENT): $14,137 total reported compensation
  • SALVATORE KIERNAN (VP SECRETARY): $10,987 total reported compensation
  • GREGORY SEWELL (VP ELEMENTARY): $10,987 total reported compensation

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

Overview

Mission

Organization operates a teachers union for the benefit of apprximately 285 members, the union negotiates employment contracts, files greviances, and monitors working conditions.

What it reported doing in 2024

Organization operates a teachers union for the benefit of approximately 285 members. The union negotiates employment contracts, files grievances and monitors working conditions.

Operating model

Revenue model
Membership-supported. 93% of the money available for current operations came from membership dues.
Distribution model
Affiliate network. The nonprofit sent 67% of its reported program spending through affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 100
  • Accountability: 9
  • Sustainability: 47
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th 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: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.5%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 17.3%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 82.4% of spending went to programs
  • Governance: 0 of 12 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $266K in reported program spending
  • Leadership: top reported pay $14K · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.