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Nonprofit · EIN 59-1836039

AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES

Also known as L1907FL MIAMI GENERAL EMPS ASSOC

Tax-exempt · CORAL GABLES, FL 33134

Financials

$605K$668K2023$720K$653K2024$763K$685K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$762,908$684,640$78,268$942,407$11,141$931,266
December 31, 2024990$720,285$652,795$67,490$856,715$3,717$852,998
December 31, 2023990$605,439$668,249-$62,810$790,278$4,770$785,508
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$740,926
Membership dues
$740,926
Program service revenue
$0
Investment income
$21,982
Other revenue
$0

Expenses

Grants and similar amounts paid
$1,000
Compensation of officers, directors and key employees
$191,192
Salaries, compensation and benefits (total)
$215,801
Professional fundraising fees
$0
Legal fees
$111,803
Accounting fees
$7,030
Occupancy
$56,442
Depreciation
$308
Program services (functional)
$112,803
Management and general (functional)
$571,837

Balance sheet and other

Total assets, start of year
$856,715
Total assets, end of year
$942,407
Total liabilities, end of year
$11,141
Net assets, end of year
$931,266
Land, buildings and equipment
$6,338
Gross receipts
$762,908
Employees
8
Year formed
1972
State of legal domicile
FL

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.

NameTitleHours / weekCompensation
SEAN MOYPRESIDENT
Officer
40$51,774
MARY D LUGOVICE PRESIDE
Officer
40$38,907
DEBBIE BROWNSECRETARY/TR
Officer
40$31,121
RODRIGO JIMENEZSECRETARY TR
Officer
16$29,474
ANTHONY THURSTONEXECUTIVE BO
Trustee or director
40$21,911
CLAUDIO CONDEEXECUTIVE BO
Trustee or director
1$15,731
MARIA ZENICEXECUTIVE BO
Trustee or director
1$2,274
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
SEAN MOYPRESIDENT
Officer
40$50,315
DEBBIE BROWNSECRETARY/TR
Officer
40$37,811
MARY D LUGOVICE PRESIDE
Officer
40$37,811
ANTHONY THURSTONEXECUTIVE BO
Trustee or director
40$16,288
CLAUDIO CONDEEXECUTIVE BO
Trustee or director
10$12,788
WILLIE TIMMONSEXECUTIVE BO
Trustee or director
8$12,788
RODRIGO JIMENEZRECORDING SE
Officer
8$12,788
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
SEAN MOYPRESIDENT
Officer
40$50,315
DEBBIE BROWNSECRETARY/TR
Officer
40$37,811
MARY D LUGOVICE PRESIDE
Officer
40$37,811
CLAUDIO CONDEEXECUTIVE BO
Trustee or director
8$12,788
ANTHONY THURSTONEXECUTIVE BO
Trustee or director
40$12,788
WILLIE TIMMONSEXECUTIVE BO
Trustee or director
8$12,788
RODRIGO JIMENEZRECORDING SE
Officer
8$12,788

Address and contacts

Address (IRS master file)
4011 W FLAGLER ST STE 405, CORAL GABLES, FL 33134-1643
In care of
% DEBBIE BROWN
Principal officer (990 for 2025)
SEAN MOY, 4011 W FLAGLER STREET STE 405, MIAMI, FL 33134
Signed the 990
SEAN MOY, PRESIDENT
Phone
(305) 643-2254
Return prepared by
ARENSON & SANDHOUSE PA

Mission

NEGOTIATE LABOR CONTRACTS, REPRESENT EMPLOYEES WITH DISCIPLINARY MATTERS AND GRIEVANCES.

990 for the year ended December 31, 2025

Program accomplishments

  • LEGAL EXPENSES INCURRED TO NEGOTIATE LABOR CONTRACTS REPRESENT EMPLOYEES WITH DISCIPLINARY MATTERS AND GRIEVANCES.
    Expenses $112,803 · grants $1,000
  • DEPRECIATION ON COMPANY VEHICLE PURCHASED FOR COMPANY TRANSPORTATION AND PURPOSES.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
59-1836039
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1957
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$942,407
Income (IRS master file)
$762,908

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$762,908$684,640$942,407XML
990December 2024$720,285$652,795$856,715IRS
990December 2023$605,439$668,249$790,278XML
990December 2022$723,790$764,577$851,172IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 59-1836039).

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 59-1836039.
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 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 STATE COUNTY & MUNICIPAL 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 STATE COUNTY & MUNICIPAL EMPLOYEES?
The 990 for the year ended December 31, 2025 names SEAN MOY.
Who are the officers and directors of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
The 990 for the year ended December 31, 2025 lists 7 people; 7 received compensation from the organization, the highest $51,774 (SEAN MOY, PRESIDENT).
How much revenue does AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES have?
On its 990 for the year ended December 31, 2025 it reported revenue of $762,908, expenses of $684,640 and total assets of $942,407 at year end.

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