Nonprofit · EIN 34-4456540
AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES
Also known as LOCAL 7 TOLEDO CITY EMPLOYEES
Tax-exempt · TOLEDO, OH 43615
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $219,717 | $171,084 | $48,633 | $287,028 | $0 | $287,028 |
| December 31, 2024 | 990 | $204,000 | $161,785 | $42,215 | $238,395 | $0 | $238,395 |
| December 31, 2023 | 990-EZ | $168,831 | $155,513 | $13,318 | $196,180 | – | $196,179 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $213,674
- Membership dues
- $213,674
- Program service revenue
- $0
- Investment income
- $6,043
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $72,403
- Salaries, compensation and benefits (total)
- $91,441
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $238,395
- Total assets, end of year
- $287,028
- Total liabilities, end of year
- $0
- Net assets, end of year
- $287,028
- Net assets without donor restrictions
- $287,028
- Gross receipts
- $219,717
- Employees
- 67
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Donald Czerniak | President Officer | 40 | $9,976 |
| Matthew Sutton | Vice President Officer | 40 | $6,805 |
| Todd Jimison | Chief Steward Officer | 40 | $5,581 |
| Jerome Pierce | Sergeant at Arms Officer | 5 | $5,188 |
| Melissa Mastzak | Secretary Officer | 10 | $5,129 |
| Danny Hale | Chief Steward Officer | 40 | $4,130 |
| Lori Brown | Treasurer Officer | 15 | $4,025 |
| Debra Beauregard | Treasurer Officer | 15 | $3,481 |
| Debra Dickerson | Area Steward Officer | 10 | $3,177 |
| Thomas Sloan | Area Steward Officer | 10 | $2,107 |
| Terrance Haynes | Trustee Trustee or director | 1 | $1,709 |
| Randy Hafner Sr | Area Steward Officer | 10 | $1,529 |
| Kenneth Futey Jr | Area Steward Officer | 10 | $1,421 |
| Jacqueline Smoot | Trustee Trustee or director | 1 | $990 |
| Christopher Jones | Trustee Trustee or director | 1 | $656 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nick Ruggiero | Trustee Trustee or director | 1 | $656 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Donald Czerniak | President Officer | 40 | $10,000 |
| Danny Hale | Chief Steward Officer | 40 | $7,864 |
| Matthew Sutton | Vice President Officer | 15 | $6,831 |
| Debra Beauregard | Treasurer Officer | 15 | $6,531 |
| Jerome Pierce | Sergeant at Arms Officer | 5 | $5,212 |
| Melissa Mastzak | Secretary Officer | 10 | $5,151 |
| Todd jiison | Area Steward Officer | 10 | $3,270 |
| Debra Dickerson | Area Steward Officer | 10 | $3,148 |
| Randy Hafner Sr | Area Steward Officer | 10 | $3,051 |
| Jacqueline Smoot | Trustee Trustee or director | 1 | $1,639 |
| Sherry Cheffins | Trustee Trustee or director | 1 | $1,161 |
| Bridget Turner | Trustee Trustee or director | 1 | $832 |
| Terrance Haynes | Trustee Trustee or director | 1 | $485 |
| Lori Brown | Trustee Trustee or director | 1 | $231 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Donald Czerniak | President | 40 | $9,968 |
| Danny Hale | Chief Steward | 40 | $7,832 |
| Matthew Sutton | Vice President | 20 | $6,666 |
| Debra Beauregard | Treasurer | 15 | $6,496 |
| Jerome Pierce | Sergeant at Arms | 5 | $5,180 |
| Melissa Mastzak | Secretary | 10 | $5,121 |
| Todd Jimison | Area Steward | 10 | $3,148 |
| Debra Dickerson | Area Steward | 10 | $3,148 |
| Randy Hafner Sr | Area Steward | 10 | $3,021 |
Address and contacts
- Address (IRS master file)
- 420 S REYNOLDS, TOLEDO, OH 43615-0901
- In care of
- % DONALD CZERNIAK
- Principal officer (990 for 2025)
- Donald Czerniak, 420 S Reynolds, Toledo, OH 43615
- Signed the 990
- Lori Brown, Treasurer
- Phone
- (419) 810-8869
Mission
Represent Union members, provide representation for contract violations, provide outside member group activities. Gross dues received $196,569
Program accomplishments
- Members group outside activitiesExpenses $46,010
- Officer and steward remuneration for member representation and informationExpenses $72,403
- member grievance forms and contract negotiation preparationsExpenses $6,928
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-EZ on file |
IRS record
- EIN
- 34-4456540
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1962
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $287,028
- Income (IRS master file)
- $219,717
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $219,717 | $171,084 | $287,028 | IRS |
| 990 | December 2024 | $204,000 | $161,785 | $238,395 | IRS |
| 990-EZ | December 2023 | $168,831 | $155,513 | $196,180 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 34-4456540).
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 34-4456540.
- Is AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1962.
- 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 Donald Czerniak.
- Who are the officers and directors of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended December 31, 2025 lists 16 people; 16 received compensation from the organization, the highest $9,976 (Donald Czerniak, 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 $219,717, expenses of $171,084 and total assets of $287,028 at year end.
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