Nonprofit · EIN 23-1197013
AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES
Also known as L0394PA PHIL WATER DEPT EMPS
Tax-exempt · PHILADELPHIA, PA 19104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $474,014 | $515,746 | -$41,732 | $620,189 | $5,425 | $614,764 |
| June 30, 2024 | 990 | $469,260 | $472,298 | -$3,038 | $659,996 | $3,500 | $656,496 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $474,013
- Membership dues
- $448,991
- Program service revenue
- $0
- Investment income
- $1
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $69,147
- Compensation of officers, directors and key employees
- $147,736
- Salaries, compensation and benefits (total)
- $320,670
- Professional fundraising fees
- $0
- Legal fees
- $18,000
- Accounting fees
- $4,000
- Travel
- $21,315
- Depreciation
- $399
- Program services (functional)
- $515,076
- Management and general (functional)
- $670
Balance sheet and other
- Total assets, start of year
- $659,996
- Total assets, end of year
- $620,189
- Total liabilities, end of year
- $5,425
- Net assets, end of year
- $614,764
- Land, buildings and equipment
- $905
- Net assets without donor restrictions
- $614,764
- Gross receipts
- $474,014
- Employees
- 40
- Year formed
- 1945
- State of legal domicile
- PA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DWAYNE BALLARD | BUSINESS AGENT Trustee or director, Institutional trustee, Officer | 35 | $69,121 |
| TANYA DAVIS | TREASURER Trustee or director, Institutional trustee, Officer | 5 | $11,458 |
| FRANK CLAY | PRESIDENT Trustee or director, Institutional trustee, Officer | 5 | $8,766 |
| JESSICA EASTWOOD | SECRETARY Trustee or director, Institutional trustee, Officer | 5 | $4,800 |
| SUDAN MUHAMMAD | VICE PRESIDENT Trustee or director, Institutional trustee, Officer | 5 | $4,800 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY BOULWARE | BUSINESS AGENT Trustee or director, Institutional trustee, Officer, Highest-paid employee, Former | 40 | $101,573 |
| DWAYNE BALLARD | BUSINESS AGENT Trustee or director, Institutional trustee, Officer | 5 | $19,548 |
| SHANNON BRANCH | SECRETARY Trustee or director, Institutional trustee, Officer | 5 | $11,458 |
| TANYA DAVIS | TREASURER Trustee or director, Institutional trustee, Officer | 5 | $11,458 |
| AARON SANDERS SR | PRESIDENT Trustee or director, Institutional trustee, Officer | 5 | $10,503 |
| FRANK CLAY | VICE PRESIDENT Trustee or director, Institutional trustee, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- MUNICIPAL EMPLOYEES LOCAL 394 3001, PHILADELPHIA, PA 19104-0000
- In care of
- % DWAYNE BALLARD
- Principal officer (990 for 2024)
- FRANK CLAY, 3001 WALNUT STREET, PHILADELPHIA, PA 19104
- Signed the 990
- FRANK CLAY, PRESIDENT
- Phone
- (215) 895-3300
- Return prepared by
- Safdar CPA
Mission
REPRESENT UNION MEMBERS
Program accomplishments
- REPRESENT UNION MEMBERSExpenses $515,076 · revenue $474,014
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-1197013
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1957
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $620,189
- Income (IRS master file)
- $474,014
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $474,014 | $515,746 | $620,189 | XML |
| 990 | June 2024 | $469,260 | $472,298 | $659,996 | XML |
| 990 | June 2023 | $444,647 | $439,990 | $663,034 | IRS |
| 990 | June 2022 | $449,669 | $452,769 | $658,377 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-1197013).
Questions about AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES
- What is the EIN of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The employer identification number (EIN) of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES is 23-1197013.
- Is AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1957.
- Are donations to AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended June 30, 2025 names FRANK CLAY.
- Who are the officers and directors of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended June 30, 2025 lists 5 people; 5 received compensation from the organization, the highest $69,121 (DWAYNE BALLARD, BUSINESS AGENT).
- How much revenue does AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $474,014, expenses of $515,746 and total assets of $620,189 at year end.
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