2024-11-08T15:01:45-06:00 2023-12-31 420714325 RSM US LLP 4622 Pennsylvania Ave Ste 1100 Kansas City MO 64112 990 2023-01-01 310603474 Ohio Council 8 AFSCME AFL-CIO OHIO 6148411918 6800 North High Street Worthington OH 430852512 R Sean Grayson President 6148411918 2024-11-06 1 1 Kevin Ensminger P01310558 8167533000 2024-11-06 2023 2024-10-15 13:58:12Z R Sean Grayson 6800 North High Street Worthington OH 430852512 13794560 0 X N/A X 1935 OH To support the council's organization of public and private non-profit employees and members. 35 32 112 0 0 0 418592 422819 11414718 12890231 42953 431727 53575 49783 11929838 13794560 323375 381709 0 0 8859386 10152717 0 0 0 1943849 2423749 11126610 12958175 803228 836385 26071877 27666156 7333782 8300130 18738095 19366026 To promote and extend the organization of public employees and private non-profit organization employees within the jurisdiction of the council and to assist members with organizational problems, publicity and promotional work in general. 0 0 Conduct negotiations and bargain collectively for wages, hours, and working conditions for all local unions within the jurisdiction of the council. Represent local unions on grievances which reach the highest level. Provide research, education and organizational services and activities designed to assist members and affiliates. 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 41 0 1 112 1 0 0 0 0 0 0 0 0 X 35 32 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 0 0 0 OH X Susan Wagoner 6148411918 6800 North High Street Worthington OH 430852512 R Sean Grayson President 53.00 6.00 X X 186679 0 46758 Marcia R Knox First Vice President 50.00 5.00 X X 173709 0 21385 Shawn Daum Vice President 0.75 0.00 X 85158 0 682 Vonda Johnson Vice President 0.75 0.00 X 66334 0 297 Patricia Waller Vice President 0.75 0.00 X 28887 0 85 William Brown Secretary Treasurer 1.25 0.00 X X 6700 0 0 Kelly Yeaney Vice President 0.75 0.00 X 5715 0 0 John Ackison Vice President 0.75 0.00 X 5715 0 0 Ramon Mendoza Vice President 0.75 0.00 X 5715 0 0 Kenneth Haynes Vice President 0.75 0.00 X 5715 0 0 Jeffrey Hasty Vice President 0.75 0.00 X 5715 0 0 Sheila Fambro Vice President 0.75 0.00 X 5700 0 0 Christopher McDonald Vice President 0.75 0.00 X 5715 0 0 Randy Desposito Vice President 0.75 0.00 X 5700 0 0 Todd Rogers Vice President 0.75 0.00 X 5700 0 0 Donald Czerniak Vice President 0.75 0.00 X 5715 0 0 Sandra Coutcher Vice President 0.75 0.00 X 5715 0 0 Thomas Connelly Vice President 0.75 0.00 X 5715 0 0 Traci Poellnitz Vice President 0.75 0.00 X 5700 0 0 Emily Bell Vice President 0.75 0.00 X 5715 0 0 Angela Williams Vice President 0.75 0.00 X 5700 0 0 Floyd Wright Vice President 0.75 0.00 X 5700 0 0 Valisa Calaway Vice President 0.75 0.00 X 5388 0 0 Daniel Sferra Vice President 0.75 0.00 X 5240 0 0 Julie Albers Recording Secretary 1.25 0.00 X X 5175 0 0 Bonnie Perry Vice President 0.75 0.00 X 4382 0 0 Pamela Shelton Vice President 0.75 0.00 X 3800 0 0 David Schuckert Vice President 0.75 0.00 X 2278 0 0 David Kovacs Recording Secretary 1.25 0.00 X X 1595 0 0 Gail Elmore Vice President 0.75 0.00 X 1468 0 0 John Henry Jr Vice President 0.75 0.00 X 1318 0 0 John Asher Vice President 0.75 0.00 X 1318 0 0 Jamie Bailey Vice President 0.75 0.00 X 1318 0 0 Patricia Senters Vice President 0.75 0.00 X 1318 0 0 Eddie Lawson Secretary Treasurer 1.25 0.00 X X 0 0 0 Kim Massengill-Bernardin General Counsel 43.00 0.00 X 148543 0 46296 Steven Roth Organizing Director 54.00 0.00 X 147196 0 46242 Susan Wagoner Controller 43.00 0.00 X 136066 0 20254 Renita Jones-Lee Regional Director 49.00 0.00 X 135039 0 46114 Roberta Skok Regional Director 51.00 0.00 X 136410 0 46120 1376669 0 274233 14 0 1 0 0 422819 422819 Membership dues 531390 12864811 12864811 Registration fees 531390 25420 25420 12890231 431727 431727 49783 0 49783 49783 49783 13794560 12890231 0 481510 361709 20000 441999 5811726 1044447 2369669 484876 74343 342224 35997 493732 628142 14271 362284 254177 Staff Reimbursements 150644 Publications 55999 Affiliation Fees 6319 Member Rebates 4633 984 12958175 86346 8151 22542785 23076307 800739 1701808 184356 270636 9667784 7345191 2095592 2322593 362059 286661 26071877 27666156 1903788 2570359 4080 580 5425914 5729191 7333782 8300130 X 18738095 19366026 18738095 19366026 26071877 27666156 X 836385 -208454 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 145000 145000 0 AFSCME Ohio Council 8 AFL-CIO PCE 6800 North High Street Worthington OH 43085 900267210 145000 0 1 0 0 6314 6314 2942160 2233192 708968 4436453 2887563 1548890 1512055 1453634 58421 770802 770802 0 2322593 Accum Postretirement Ben. Obl. 5385708 Lease Liabilities 343483 5729191 X Part X, Line 2: The Council follows Financial Accounting Standards Board (FASB) guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under this guidance, the Council may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Council and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes and accounting in interim periods. At December 31, 2023 and 2022, there were no material unrecognized tax benefits identified or recorded as liabilities. The Council files Form 990 in the U.S. federal jurisdiction. Generally, the statute of limitations restricts federal and state examinations by taxing authorities to three to four years from the date of filing, and with few exceptions the Council is no longer subject to tax examination for years prior to 2020. 1 AFSCME Ohio Council 8 AFL-CIO PCE 6800 North High Street Worthington OH 43085 900267210 527 145000 0 To be transferred to a related party (AFSCME Ohio Council 8, AFL-CIO, PAC) to then be contributed to various political parties or candidates. 0 1 Scholarships 8 20000 Part I, Line 2: The International Union outlines the allocation of funds (organizing or political) and Ohio Council 8, AFSCME, AFL-CIO tracks the expenditures through functional reporting set up in the general ledger, as required by the United States Department of Labor. X 0 0 0 R Sean Grayson President 174389 0 0 0 12290 0 0 0 46758 0 233437 0 0 0 Marcia R Knox First Vice President 157863 0 0 0 15846 0 0 0 21385 0 195094 0 0 0 Kim Massengill-Bernardin General Counsel 139271 0 0 0 9272 0 0 0 46296 0 194839 0 0 0 Steven Roth Organizing Director 136102 0 0 0 11094 0 0 0 46242 0 193438 0 0 0 Roberta Skok Regional Director 125919 0 0 0 10491 0 0 0 46120 0 182530 0 0 0 Renita Jones-Lee Regional Director 125919 0 0 0 9120 0 0 0 46114 0 181153 0 0 0 Susan Wagoner Controller 126459 0 0 0 9607 0 0 0 20254 0 156320 0 0 0 Form 990, Part VI, Section A, line 6 Ohio Council 8, AFSCME, AFL-CIO is a non-profit labor union. Its members include public employees and private non-profit organization employees within the state of Ohio. Form 990, Part VI, Section A, line 7a The Organization's Members elect delegates who make up the Council Convention. The Council Convention has control over the Organization. The delegates have the power to vote for certain officers, as well as additions or amendments to the Ohio Council 8 Constitution. Form 990, Part VI, Section A, line 7b The Organization's Members elect delegates who make up the Council Convention. The Council Convention has control over the Organization. The delegates have the power to vote for certain officers, as well as additions or amendments to the Ohio Council 8 Constitution. Form 990, Part VI, Section B, line 11b The organization's Form 990 is prepared by its accounting firm and reviewed by the organization's controller, general counsel and president, prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Each member of the governing body annually signs a statement affirming he or she: A) has received a copy of the conflict of interest policy, B) has read and understands the policy, C) has agreed to comply with the policy and D) understands that Ohio Council 8 is a nonprofit organization and in order to maintain its federal tax exemption must engage primarily in activities to accomplish its exempt purpose. We also conduct periodic reviews that at a minimum address whether compensation and benefits arrangements are reasonable, and whether partnerships, joint ventures and arrangements with management organizations conform to out written policies and are properly recorded, further tax-exempt purposes, and do no result in private inurement or excess benefit transactions. Form 990, Part VI, Section B, line 15 The organization's executive board reviews and approves the compensation of union officers (President and Vice President). Salaries of management personnel are initially set by the President. Increases in income of management staff are generally governed by the outcome of collective bargaining negotiations between the clerical and professional staff union and the organization. Form 990, Part VI, Section C, line 19 The conflict of interest policy, governing documents and financial statements are viewable upon request, for the same period of time as set forth in the Internal Revenue Code section 6104(D). Form 990, Part XI, line 9: Postretirement Changes other than Postretirement Cost -218,178. PAC Net Loss Offset 9,724. AFSCME Ohio Council 8 AFL-CIO PAC 6800 North High Street Worthington OH 430852512 680626146 Political Action Committee OH 527 N/A 1 AFSCME Ohio Council 8 AFL-CIO PCE 6800 North High Street Worthington OH 430852512 900267210 Political Contributing Entity OH 527 N/A 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 AFSCME Ohio Council 8 AFL-CIO PCE B 145000 Cash Value