Nonprofit · EIN 81-0171135
AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES
Also known as C0009MT MONTANA STATE COUNCIL 9
Tax-exempt · HELENA, MT 59604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $766,632 | $721,566 | $45,066 | $187,603 | $134,092 | $53,511 |
| December 31, 2024 | 990 | $708,325 | $671,061 | $37,264 | $118,231 | $109,786 | $8,445 |
| December 31, 2023 | 990 | $726,178 | $745,470 | -$19,292 | $111,543 | $140,362 | -$28,819 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $747,059
- of which government grants
- $26,000
- Membership dues
- $721,059
- Program service revenue
- $0
- Investment income
- $13,320
- Net gain from sales of assets
- $13,293
- Other revenue
- $6,253
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $157,042
- Other salaries and wages
- $78,923
- Salaries, compensation and benefits (total)
- $258,157
- Professional fundraising fees
- $0
- Legal fees
- $893
- Accounting fees
- $16,150
- Occupancy
- $11,657
- Travel
- $25,001
- Depreciation
- $11,245
- Program services (functional)
- $507,592
- Management and general (functional)
- $213,974
Balance sheet and other
- Total assets, start of year
- $118,231
- Total assets, end of year
- $187,603
- Total liabilities, end of year
- $134,092
- Net assets, end of year
- $53,511
- Land, buildings and equipment
- $62,442
- Net assets without donor restrictions
- $53,511
- Gross receipts
- $790,839
- Employees
- 4
- Volunteers
- 0
- Year formed
- 1943
- State of legal domicile
- MT
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 |
|---|---|---|---|
| TIMM TWARDOSKI | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $149,482 |
| FRAN SCHWEIGERT | TREASURER Trustee or director, Officer | 5 | $7,200 |
| WALTER HENNESSEY | PRESIDENT Trustee or director, Officer | 5 | $0 |
| ADAM RAU | VICE PRESIDENT HIGHWAYS Trustee or director, Officer | 2 | $0 |
| DEBBIE SALTENBERGER | VICE PRESIDENT INSTITUTIONS Trustee or director, Officer | 2 | $0 |
| JIM PILON | VICE PRESIDENT AT-LARGE Trustee or director, Officer | 2 | $0 |
| STEPHANIE MARSHALL | VICE PRESIDENT CITY, COUNTY, STATE Trustee or director, Officer | 2 | $0 |
| TONY SNYDER | VICE PRESIDENT INSTITUTIONS Trustee or director, Officer | 2 | $0 |
| BRITTON FRISBIE | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMM TWARDOWSKI | EXECUTIVE DIRECTOR Highest-paid employee | 50 | $130,587 |
| FRAN SCHWEIGERT | PAST PRESIDENT Trustee or director, Officer | 5 | $3,600 |
| DON NELSON | TREASURER Trustee or director, Officer | 5 | $3,000 |
| TONY SNYDER | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| DEBBIE SALTENBERGER | SECRETARY Trustee or director, Officer | 2 | $0 |
| ADAM RAU | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| BRITTON FRISBIE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| STEPHENIE RUGALOSKI | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| WALTER HENNESSEY | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JIM PILON | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMM TWARDOWSKI | EXECUTIVE DIRECTOR Highest-paid employee | 50 | $121,735 |
| DON NELSON | TREASURER Trustee or director, Officer | 5 | $7,200 |
| FRAN SCHWEIGERT | PAST PRESIDENT Trustee or director, Officer | 5 | $6,000 |
| TONY SNYDER | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| DEBBIE SALTENBERGER | SECRETARY Trustee or director, Officer | 2 | $0 |
| ADAM RAU | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| BRITTON FRISBIE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| STEPHENIE RUGALOSKI | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| WALTER HENNESSEY | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JIM PILON | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5356, HELENA, MT 59604-5356
- In care of
- % TIMM TWARDOSKI
- Principal officer (990 for 2025)
- TIMM TWARDOSKI, 36 S LAST CHANCE GULCH 11, HELENA, MT 59601
- Signed the 990
- TIMM TWARDOSKI, EXECUTIVE DIRECTOR
- Phone
- (406) 442-1192
- Website
- WWW.MTAFSCME.COM
- Return prepared by
- NEWLAND AND COMPANY PC
Mission
AFSCME MONTANA COUNCIL 9 IS A UNION COMPRISED OF PUBLIC SERVICES EMPLOYEES ADVOCATING FOR FAIRNESS IN THE WORKPLACE, EXCELLENCE IN PUBLIC SERVICES, AND PROSPERITY AND OPPORTUNITY.
Program accomplishments
- EXECUTING SERVICE FOR UNION MEMBERS SUCH AS NEGOTIATING CONTRACTS, HANDLING GRIEVANCES, ARBITRATIONS AND ORGANIZING NEW MEMBERS.Expenses $507,592 · grants $26,000 · revenue $19,573
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 on file |
IRS record
- EIN
- 81-0171135
- 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)
- $187,603
- Income (IRS master file)
- $790,839
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $766,632 | $721,566 | $187,603 | XML |
| 990 | December 2024 | $708,325 | $671,061 | $118,231 | XML |
| 990 | December 2023 | $726,178 | $745,470 | $111,543 | XML |
| 990 | December 2022 | $708,430 | $757,019 | $118,968 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 81-0171135).
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 81-0171135.
- 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 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 TIMM TWARDOSKI.
- Who are the officers and directors of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $149,482 (TIMM TWARDOSKI, EXECUTIVE DIRECTOR).
- 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 $766,632, expenses of $721,566 and total assets of $187,603 at year end.
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