Nonprofit · EIN 27-1744053
AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES
Also known as 1224 AFGE LOCAL VA
Tax-exempt · LAS VEGAS, NV 89136
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $236,074 | $271,792 | -$35,718 | $313,712 | $0 | $313,712 |
| December 31, 2024 | 990 | $380,053 | $486,039 | -$105,986 | $349,430 | $0 | $349,430 |
| December 31, 2023 | 990 | $398,872 | $506,582 | -$107,710 | $455,416 | $0 | $455,416 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $236,060
- Membership dues
- $236,060
- Program service revenue
- $0
- Investment income
- $14
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $30,531
- Salaries, compensation and benefits (total)
- $30,531
- Professional fundraising fees
- $0
- Legal fees
- $107,316
- Accounting fees
- $10,800
- Occupancy
- $4,000
- Program services (functional)
- $187,659
- Management and general (functional)
- $84,133
Balance sheet and other
- Total assets, start of year
- $349,430
- Total assets, end of year
- $313,712
- Total liabilities, end of year
- $0
- Net assets, end of year
- $313,712
- Gross unrelated business income
- $14
- Gross receipts
- $236,074
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2011
- State of legal domicile
- NV
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linda Ward-Smith | President Officer | 5 | $11,200 |
| Rosalani De Guzman | Exec Vice President Officer | 4 | $8,054 |
| Belinda Ludwig | Past Secretary/Treasurer Officer, Former | 4 | $7,710 |
| Ivy Craig | Vice President Officer | 4 | $7,233 |
| Mariclar Osorio | Vice President Officer | 4 | $5,622 |
| Patricia Jones | Secretary/Treasurer Officer | 4 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Linda Ward-Smith | President Officer | 5 | $9,332 | $0 |
| Belinda Ludwig | Secretary/Treasurer Officer | 4 | $7,531 | $0 |
| Audrey Houston | Past Vice President Officer, Former | 4 | $7,060 | $0 |
| Ivy Craig | Vice President Officer | 4 | $5,495 | $0 |
| Mariclar Osorio | Vice President Officer | 4 | $1,784 | $0 |
| Rosalani De Guzman | Exec Vice President Officer | 4 | $864 | $450 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linda Ward-Smith | President Officer | 5 | $10,977 |
| Belinda Ludwig | Secretary/Treasurer Officer | 4 | $8,233 |
| Rosalani De Guzman | Exec Vice President Officer | 4 | $5,874 |
| Audrey Houston | Vice President Officer | 4 | $5,027 |
| Ivy Craig | Vice President Officer | 4 | $4,369 |
| Fern Covitt | Past Treasurer Officer, Former | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 753712, LAS VEGAS, NV 89136-3712
- In care of
- % AMY D SCHUELE
- Principal officer (990 for 2025)
- Linda Ward Smith, 5892 Losee Rd Ste 132-224, North Las Vegas, NV 890816599
- Signed the 990
- LINDA WARD SMITH, President
- Phone
- (702) 791-9000
- Return prepared by
- EMERALD ACCOUNTING & TAX SERVICES
Mission
Labor Union and Collective Bargaining
Program accomplishments
- na
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-1744053
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0194: AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES
- Assets (IRS master file)
- $313,712
- Income (IRS master file)
- $236,074
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $236,074 | $271,792 | $313,712 | IRS |
| 990 | December 2024 | $380,053 | $486,039 | $349,430 | IRS |
| 990 | December 2023 | $398,872 | $506,582 | $455,416 | XML |
| 990 | December 2022 | $411,021 | $370,391 | $563,126 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 27-1744053).
Questions about AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES
- What is the EIN of AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES?
- The employer identification number (EIN) of AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES is 27-1744053.
- Is AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
- Are donations to AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN FEDERATION OF GOVERNMENT 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 GOVERNMENT EMPLOYEES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES?
- The 990 for the year ended December 31, 2025 names Linda Ward Smith.
- Who are the officers and directors of AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES?
- The 990 for the year ended December 31, 2025 lists 6 people; 5 received compensation from the organization, the highest $11,200 (Linda Ward-Smith, President).
- How much revenue does AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $236,074, expenses of $271,792 and total assets of $313,712 at year end.
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