American Federation of Teachers 2623 Esm

Nonprofit profile at a glance

EIN
237363639
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2019
Location
East Syracuse, NY, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$303,293
Expenses
$302,059
Assets
$81,479
Liabilities
$22,083

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

Leadership & pay

13 people listed

Executive titles in this filing

  • CAROLYN SCOTT (PRESIDENT)

Highest reported compensation

  • CAROLYN SCOTT (PRESIDENT): $12,266 total reported compensation
  • LAWRENCE ANDREWS (TREASURER-VP): $6,730 total reported compensation
  • MATT CINCOTTA (VP ED ISSUES): $5,698 total reported compensation

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

Overview

Mission

Bargaining collectively and processing grievances on behalf of the members in addition to sponsoring meetings and particpating in teaching conventions there are over 340 members

What it reported doing in 2025

To provide services to the members of the union in addition to education and conventions. Programs incude workshops and training

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% 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

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

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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; 8th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.4%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 13.7% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 364 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $12K · 13 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 53 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.