Nonprofit · EIN 66-0520290
AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES
Also known as C0095PR SPUPR-AFSCME COUNCIL 95
Tax-exempt · SAN JUAN, PR 00908
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,357,664 | $1,777,116 | $580,548 | $5,123,588 | $4,446,446 | $677,142 |
| December 31, 2023 | 990 | $1,792,577 | $1,247,562 | $545,015 | $4,114,551 | $3,880,095 | $234,456 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,357,664
- Membership dues
- $2,349,264
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $77,450
- Salaries, compensation and benefits (total)
- $810,050
- Professional fundraising fees
- $0
- Legal fees
- $215,884
- Accounting fees
- $16,243
- Occupancy
- $140,000
- Depreciation
- $12,691
- Management and general (functional)
- $1,777,116
Balance sheet and other
- Total assets, start of year
- $4,114,551
- Total assets, end of year
- $5,123,588
- Total liabilities, end of year
- $4,446,446
- Net assets, end of year
- $677,142
- Land, buildings and equipment
- $127,519
- Net assets without donor restrictions
- $677,142
- Gross receipts
- $2,357,664
- Employees
- 34
- Volunteers
- 14
- Year formed
- 1995
- State of legal domicile
- PR
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jessica Martinez Santos | President Trustee or director | 40 | $38,397 | $3,600 |
| Eduardo Martinez | Vice President Trustee or director | 10 | $6,618 | $450 |
| Irving Ramos | Treasurer Trustee or director | 10 | $0 | $0 |
| Lyzzette Sanchez | Secretary Trustee or director | 10 | $0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Martinez Santos | President Trustee or director | 40 | $35,090 |
| Eduardo Martinez | Vice President Trustee or director | 10 | $7,488 |
| Irving Ramos | Treasurer Trustee or director | 10 | $0 |
| Lyzzette Sanchez | Secretary Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 13695, SAN JUAN, PR 00908-3695
- In care of
- % GENOVEVA VALENTIN SOTO
- Principal officer (990 for 2024)
- Jessica Martinez, PO Box 363827, San Juan, PR 009363827
- Signed the 990
- Jessica Martinez, President
- Phone
- (787) 272-7222
- Website
- www.spupr.com
Mission
To promote governmental employees labor unions, improve employees labor conditions, and to protect their rights through legal assistance and representation.
Program accomplishments
- The Council provided support to local unions through organizating, training and representation for grievances.
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0520290
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1957
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $5,123,588
- Income (IRS master file)
- $2,357,664
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,357,664 | $1,777,116 | $5,123,588 | XML |
| 990 | December 2023 | $1,792,577 | $1,247,562 | $4,114,551 | XML |
| 990 | December 2022 | $1,228,658 | $1,343,028 | $3,420,893 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 66-0520290).
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 66-0520290.
- 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 December 31, 2025) is due May 15, 2026. 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 2024.
- Who is the principal officer of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended December 31, 2024 names Jessica Martinez.
- Who are the officers and directors of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended December 31, 2024 lists 4 people; 2 received compensation from the organization, the highest $38,397 (Jessica Martinez Santos, President).
- How much revenue does AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,357,664, expenses of $1,777,116 and total assets of $5,123,588 at year end.
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