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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 42-1016794

AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES

Also known as L0012IA UNIVERSITY OF IOWA EMPL UNI

Tax-exempt · IOWA CITY, IA 52240

Financials

$25K$31K2023
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, 2023990-EZ$25,279$30,886-$5,607$110,290$66$110,224
Financial details: 990-EZ for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$300
Membership dues
$24,710
Investment income
$269

Expenses

Compensation of officers, directors and key employees
$3,552
Salaries, compensation and benefits (total)
$3,855
Professional fees and payments to contractors
$2,404
Occupancy
$10,157
Printing, publications and postage
$550
Other expenses
$13,920

Balance sheet and other

Total assets, start of year
$115,901
Total assets, end of year
$110,290
Total liabilities, end of year
$66
Net assets, end of year
$110,224
Cash, savings and investments
$29,914
Land and buildings
$80,329
Gross receipts
$25,279

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, 2023, highest compensation first.

NameTitleHours / weekCompensation
RICHARD FRAUENHOLZPresident2$3,552
MICHELLE RAY-MICHALECEXEC. VICE PRES2$0
MELANIE ALLSUPEXECUTIVE BOARD1$0
JAMES LIUZZO JRExecutive BOARD1$0
LYNN WHITEExecutive BOARD1$0
DENISE WEINARD WELSCHRECORDING SEC.1$0
SARAH CLARKTreasurer2$0

Address and contacts

Address (IRS master file)
1700 S 1ST AVE STE 19, IOWA CITY, IA 52240-6036
In care of
% SARAH CLARK
Mailing address (990-N for 2025)
1700 South First Avenue Ste 19, IOWA CITY IA 52240
Principal officer (990-N for 2025)
Denise Weinard Welsch, 1700 S 1ST AVE STE 19, IOWA CITY IA 52240
Signed the 990-EZ
SARAH CLARK, Treasurer
Phone
(319) 338-1212
Return prepared by
James B Buxton CPA

Mission

TO OBTAIN BETTER WORKING TERMS FOR ITS MEMBERS.

990-EZ for the year ended December 31, 2023

Program accomplishments

  • SENDING MEMBERS AND OFFICERS TO CONVENTIONS AND MEETINGS.
  • ASSESSMENTS, PER CAPITA TAXES, AND INITIATION FEES PAID TO DISTRICT, STATE, AND INTERNATIONAL ORGANIZATIONS.

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
42-1016794
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1957
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Denise Weinard Welsch
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Denise Welsch
December 31, 2024≤ $50,000 receipts––e-Postcard
990-EZDecember 2023$25,279$30,886$110,290XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 42-1016794).

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 42-1016794.
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-N (e-Postcard). Gross receipts normally $50,000 or less.
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-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
The 990-N for 2025 names Denise Weinard Welsch.
Who are the officers and directors of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
The 990-EZ for the year ended December 31, 2023 lists 7 people; 1 received compensation from the organization, the highest $3,552 (RICHARD FRAUENHOLZ, President).
How much revenue does AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES have?
On its 990-EZ for the year ended December 31, 2023 it reported revenue of $25,279, expenses of $30,886 and total assets of $110,290 at year end.

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