Nonprofit · EIN 31-1595864
AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES
Also known as L0004OH OAPSE AFSCME LOCAL 4
Tax-exempt · COLUMBUS, OH 43229
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $10,321,763 | $9,928,557 | $393,206 | $4,908,483 | $2,362,758 | $2,545,725 |
| August 31, 2024 | 990 | $10,553,719 | $11,077,535 | -$523,816 | $4,885,339 | $2,747,545 | $2,137,794 |
| August 31, 2023 | 990 | $10,474,908 | $10,913,118 | -$438,210 | $5,040,459 | $2,391,895 | $2,648,564 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $450,000
- Program service revenue
- $9,817,703
- Investment income
- $51,415
- Net gain from sales of assets
- -$791
- Other revenue
- $2,645
Expenses
- Grants and similar amounts paid
- $375,986
- Compensation of officers, directors and key employees
- $635,569
- Other salaries and wages
- $3,919,954
- Salaries, compensation and benefits (total)
- $7,499,781
- Professional fundraising fees
- $0
- Accounting fees
- $78,088
- Occupancy
- $259,647
- Travel
- $122,338
- Depreciation
- $77,580
Balance sheet and other
- Total assets, start of year
- $4,885,339
- Total assets, end of year
- $4,908,483
- Total liabilities, end of year
- $2,362,758
- Net assets, end of year
- $2,545,725
- Land, buildings and equipment
- $356,426
- Publicly traded securities
- $1,057,919
- Net assets without donor restrictions
- $2,545,725
- Gross receipts
- $10,322,554
- Employees
- 50
- Volunteers
- 50
- Year formed
- 1938
- State of legal domicile
- OH
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH P RUGOLA | EXECUTIVE DIRECTOR & TREASURER Officer | 40 | $240,385 | $88,435 |
| THOMAS DRABICK | DIRECTOR OF LEGAL SERVICES Highest-paid employee | 40 | $166,461 | $91,858 |
| GARY V MARTIN | ASSOCIATE DIRECTOR Key employee | 40 | $187,045 | $57,751 |
| JAMES RANDALL WESTON | DIRECTOR OF LEGISLATIVE AFFAIR Highest-paid employee | 40 | $155,407 | $72,106 |
| MATHEW BANAL | STAFF ATTORNEY Highest-paid employee | 40 | $131,713 | $84,238 |
| STEVE MYERS | REGIONAL DIRECTOR Highest-paid employee | 40 | $130,588 | $85,205 |
| LLOYD RAINS | REGIONAL DIRECTOR Highest-paid employee | 40 | $128,803 | $86,556 |
| DAVIDA RUSSELL | MEMBER Trustee or director | 5 | $46,800 | $0 |
| LOIS CARSON | PRESIDENT Trustee or director, Officer | 20 | $13,349 | $0 |
| MIKE LANG | VICE PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| SHIELA DAWKINS-FLINN | STATE SECRETARY Trustee or director, Officer | 10 | $0 | $0 |
| BARBARA WARD | MEMBER (RET. 9/2024) Trustee or director | 5 | $0 | $0 |
| BEVERLY PAYNE | MEMBER Trustee or director | 5 | $0 | $0 |
| DEBORA ADAMS | MEMBER Trustee or director | 5 | $0 | $0 |
| JAMES HALLER | MEMBER Trustee or director | 5 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN JONES | MEMBER Trustee or director | 5 | $0 |
| KATHY CHAMBERLAIN | MEMBER Trustee or director | 5 | $0 |
| STEPHANIE WILEY | MEMBER Trustee or director | 5 | $0 |
| SUE WILLIAMS | MEMBER Trustee or director | 5 | $0 |
| TIM WARREN | MEMBER Trustee or director | 5 | $0 |
| TISH JONES | MEMBER Trustee or director | 5 | $0 |
990 for the year ended August 31, 2024: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH P RUGOLA | EXECUTIVE DIRECTOR & TREASURER Officer | 40 | $235,664 | $85,809 |
| THOMAS DRABICK | DIRECTOR OF LEGAL SERVICES Highest-paid employee | 40 | $169,383 | $88,393 |
| GARY V MARTIN | ASSOCIATE DIRECTOR Key employee | 40 | $190,615 | $56,636 |
| JAMES RANDALL WESTON | DIRECTOR OF LEGISLATIVE AFFAIR Highest-paid employee | 40 | $159,504 | $69,684 |
| STEVE MYERS | REGIONAL DIRECTOR Highest-paid employee | 40 | $130,851 | $83,819 |
| LLOYD RAINS | REGIONAL DIRECTOR Highest-paid employee | 40 | $130,987 | $83,041 |
| MATHEW BANAL | STAFF ATTORNEY Highest-paid employee | 40 | $131,553 | $80,773 |
| DAVIDA RUSSELL | MEMBER (EFF. 1/2024) Trustee or director | 5 | $46,800 | $0 |
| LOIS CARSON | PRESIDENT Trustee or director, Officer | 40 | $14,119 | $0 |
| MIKE LANG | VICE PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| SANDRA WHEELER | SECRETARY (RET. 12/2023) Trustee or director, Officer | 10 | $0 | $0 |
| SHEILA DAWKINS-FLINN | MEMBER(TO 12/23) Trustee or director | 5 | $0 | $0 |
| DEBORA ADAMS | MEMBER Trustee or director | 5 | $0 | $0 |
| KATHY CHAMBERLAIN | MEMBER Trustee or director | 5 | $0 | $0 |
| CONNIE MCDONALD | MEMBER (TO 9/2023) Trustee or director | 5 | $0 | $0 |
| JAMES HALLER | MEMBER Trustee or director | 5 | $0 | $0 |
| KAREN JONES | MEMBER Trustee or director | 5 | $0 | $0 |
| TISH JONES | MEMBER (EFF. 9/2023) Trustee or director | 5 | $0 | $0 |
| BEVERLY PAYNE | MEMBER Trustee or director | 5 | $0 | $0 |
| BARBARA WARD | MEMBER Trustee or director | 5 | $0 | $0 |
| STEPHANIE WILEY | MEMBER Trustee or director | 5 | $0 | $0 |
| SUE WILLIAMS | MEMBER Trustee or director | 5 | $0 | $0 |
990 for the year ended August 31, 2023: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH P RUGOLA | EXECUTIVE DIRECTOR & TREASURER Officer | 40 | $227,412 | $73,097 |
| THOMAS DRABICK | DIRECTOR OF LEGAL SERVICES Highest-paid employee | 40 | $166,505 | $76,610 |
| GARY V MARTIN | ASSOCIATE DIRECTOR Key employee | 40 | $186,826 | $49,052 |
| JAMES RANDALL WESTON | DIRECTOR OF LEGISLATIVE AFFAIR Highest-paid employee | 40 | $156,567 | $60,343 |
| STEVE MYERS | REGIONAL DIRECTOR Highest-paid employee | 40 | $128,731 | $73,378 |
| JAMES GOLLINGS | REGIONAL DIRECTOR Highest-paid employee | 40 | $130,044 | $70,614 |
| LLOYD RAINS | REGIONAL DIRECTOR Highest-paid employee | 40 | $128,545 | $72,054 |
| LOIS CARSON | PRESIDENT Trustee or director, Officer | 40 | $16,510 | $0 |
| MIKE LANG | VICE PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| SANDRA WHEELER | SECRETARY Trustee or director, Officer | 10 | $0 | $0 |
| DEBORA ADAMS | MEMBER Trustee or director | 5 | $0 | $0 |
| KATHY CHAMBERLAIN | MEMBER Trustee or director | 5 | $0 | $0 |
| CONNIE MCDONALD | MEMBER (EFF. 05/2023) Trustee or director | 5 | $0 | $0 |
| SHEILA DAWKINS-FLINN | MEMBER Trustee or director | 5 | $0 | $0 |
| JAMES HALLER | MEMBER Trustee or director | 5 | $0 | $0 |
| KAREN JONES | MEMBER Trustee or director | 5 | $0 | $0 |
| BEVERLY PAYNE | MEMBER Trustee or director | 5 | $0 | $0 |
| MELODY POTTER | MEMBER (RET. 05/2023) Trustee or director | 5 | $0 | $0 |
| BARBARA WARD | MEMBER Trustee or director | 5 | $0 | $0 |
| STEPHANIE WILEY | MEMBER Trustee or director | 5 | $0 | $0 |
| JACKIE LEISURE | MEMBER Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6805 OAK CREEK DR, COLUMBUS, OH 43229-1501
- In care of
- % LYNNE E MCGRAW CPA
- Principal officer (990 for 2024)
- JOSEPH RUGOLA, 6805 OAK CREEK DRIVE, COLUMBUS, OH 43229
- Signed the 990
- JOSEPH RUGOLA, EXECUTIVE DIRECTOR
- Phone
- (614) 890-4770
- Website
- WWW.OAPSE.ORG
- Return prepared by
- BDO USA
Mission
OAPSE IS A PUBLIC SECTOR LABOR UNION. THEY SERVE AS THE BARGAINING AGENT FOR PRIMARILY NON-CERTIFIED PUBLIC SCHOOL EMPLOYEES.
Program accomplishments
- OAPSE ACTS AS A BARGAINING AGENT FOR APPROXIMATELY 28,000 PUBLIC SCHOOL EMPLOYEES IN 470 ACTIVE CHAPTERS IN OHIO.
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 31-1595864
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1957
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,908,483
- Income (IRS master file)
- $10,322,554
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $10,321,763 | $9,928,557 | $4,908,483 | XML |
| 990 | August 2024 | $10,553,719 | $11,077,535 | $4,885,339 | XML |
| 990 | August 2023 | $10,474,908 | $10,913,118 | $5,040,459 | XML |
| 990 | August 2022 | $10,767,729 | $11,130,577 | $4,931,989 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 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 31-1595864).
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 31-1595864.
- 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 August 31, 2026) is due January 15, 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 August 2025.
- Who is the principal officer of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended August 31, 2025 names JOSEPH RUGOLA.
- Who are the officers and directors of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended August 31, 2025 lists 21 people; 9 received compensation from the organization, the highest $240,385 (JOSEPH P RUGOLA, EXECUTIVE DIRECTOR & TREASURER).
- How much revenue does AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $10,321,763, expenses of $9,928,557 and total assets of $4,908,483 at year end.
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