Nonprofit · EIN 36-3375535
AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES
Also known as 3928 AFGE LOCAL
Tax-exempt · LINCOLN, NE 68501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $119,532 | $82,526 | $37,006 | $363,642 | $1,071 | $362,571 |
| December 31, 2024 | 990-EZ | $92,065 | $63,860 | $28,205 | $325,699 | $135 | $325,564 |
| December 31, 2023 | 990-EZ | $88,664 | $69,266 | $19,398 | $299,062 | $1,702 | $297,360 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $83,507
- Investment income
- $10,700
- Other revenue
- $25,325
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $24,000
- Occupancy
- $142
- Other expenses
- $58,384
Balance sheet and other
- Total assets, start of year
- $325,699
- Total assets, end of year
- $363,642
- Total liabilities, end of year
- $1,071
- Net assets, end of year
- $362,571
- Cash, savings and investments
- $363,642
- Gross receipts
- $119,532
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUARK HOTOPP | PRESIDENT | 40 | $0 |
| MICHAEL OVERMAN | SECRETARY/TR | 15 | $0 |
| ADAM HOLLY | VICE PRESIDE | 40 | $0 |
| STEVE HENDERSON | VICE PRESIDE | 12.5 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUARK HOTOPP | PRESIDENT | 40 | $0 |
| MICHAEL OVERMAN | SECRETARY/TR | 15 | $0 |
| ADAM HOLLY | VICE PRESIDE | 40 | $0 |
| STEVE HENDERSON | VICE PRESIDE | 12.5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUARK HOTOPP | PRESIDENT | 40 | $0 |
| MICHAEL OVERMAN | SECRETARY/TR | 15 | $0 |
| ADAM HOLLY | VICE PRESIDE | 40 | $0 |
| STEVE HENDERSON | VICE PRESIDE | 12.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 80152, LINCOLN, NE 68501-0152
- In care of
- % ROBERT PERRY
- Mailing address (990-N for 2015)
- PO BOX 80152, Lincoln NE 68510
- Principal officer (990-N for 2015)
- Jay Brown, PO BOX 80152, Lincoln NE 68510
- Signed the 990-EZ
- MICHAEL OVERMAN, SECRETARY/TREASURER
- Phone
- (402) 499-6150
- Return prepared by
- GRAFTON & ASSOCIATES PC
Mission
THE AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES (AFGE) IS A LABOR UNION REPRESENTING FEDERAL EMPLOYEES WORLDWIDE. AFGE LOCAL 3928 IS A LOCAL SUBORDINATE ORGANIZATION PROVIDING LABOR UNION SERVICES TO LOCAL MEMBERS.
Program accomplishments
- COMPREHENSIVE LABOR UNION SERVICES PROVIDED TO MEMBERS.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 36-3375535
- 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)
- $363,642
- Income (IRS master file)
- $119,532
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $119,532 | $82,526 | $363,642 | IRS |
| 990-EZ | December 2024 | $92,065 | $63,860 | $325,699 | XML |
| 990-EZ | December 2023 | $88,664 | $69,266 | $299,062 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Jay Brown | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 36-3375535).
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 36-3375535.
- 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-EZ for the year ended December 2025.
- Who is the principal officer of AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES?
- The 990-N for 2015 names Jay Brown.
- Who are the officers and directors of AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $119,532, expenses of $82,526 and total assets of $363,642 at year end.
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