Nonprofit · EIN 93-0232284
AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES
Also known as L0088OR MULTOMAH CNTY OREGON EMPS
Tax-exempt · PORTLAND, OR 97232
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $358,598 | $428,647 | -$70,049 | $974,321 | $7,270 | $967,051 |
| December 31, 2024 | 990 | $323,449 | $386,473 | -$63,024 | $1,042,569 | $5,469 | $1,037,100 |
| December 31, 2023 | 990 | $274,939 | $360,197 | -$85,258 | $1,100,912 | $789 | $1,100,123 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,820
- Program service revenue
- $333,125
- Investment income
- $13,081
- Other revenue
- $572
Expenses
- Grants and similar amounts paid
- $19,491
- Compensation of officers, directors and key employees
- $97,367
- Other salaries and wages
- $44,575
- Salaries, compensation and benefits (total)
- $149,587
- Professional fundraising fees
- $0
- Depreciation
- $757
Balance sheet and other
- Total assets, start of year
- $1,042,569
- Total assets, end of year
- $974,321
- Total liabilities, end of year
- $7,270
- Net assets, end of year
- $967,051
- Land, buildings and equipment
- $1,891
- Net assets without donor restrictions
- $967,051
- Gross receipts
- $358,598
- Employees
- 59
- Volunteers
- 32
- Year formed
- 1937
- State of legal domicile
- OR
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 | From related orgs |
|---|---|---|---|---|
| HILARY ZUST | VICE PRESIDENT Trustee or director, Officer | 4 | $4,400 | $23,530 |
| GRANT SWANSON | SECRETARY Trustee or director, Officer | 4 | $4,475 | $10,309 |
| CINDY SIERRA | TREASURER Trustee or director, Officer | 4 | $4,800 | $8,817 |
| IMOGEN FOX | SECRETARY Trustee or director, Officer | 4 | $1,075 | $12,096 |
| JACQUELINE TATE | PRESIDENT Trustee or director, Officer | 4 | $4,800 | $0 |
| KRISTEN HARBERT | EBOARD Trustee or director | 4 | $750 | $2,689 |
| RACHEL CITRON OROURKE | VP Trustee or director, Officer | 4 | $400 | $2,237 |
| JESSICA CROWSON | EBOARD Trustee or director | 4 | $150 | $2,165 |
| LELA CLAY | EBOARD Trustee or director | 4 | $825 | $1,207 |
| MARSHA HAYES | EBOARD Trustee or director | 4 | $300 | $1,482 |
| KYLE THORNFELDT | EBOARD Trustee or director | 4 | $675 | $888 |
| EMILY R LOFQUIST | EBOARD Trustee or director | 4 | $675 | $859 |
| EBONY KLINGER | EBOARD Trustee or director | 4 | $825 | $485 |
| PENELOPE MORTON | EBOARD Trustee or director | 4 | $800 | $402 |
| VIENNA ROBERTS | EBOARD Trustee or director | 4 | $675 | $348 |
18 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KAREN ADAMS | EBOARD Trustee or director | 4 | $900 | $0 |
| JOSEPH JORDAN-JOHNSON | EBOARD Trustee or director | 4 | $750 | $0 |
| ERNESTO QUIROZ DOMINGUEZ | EBOARD Trustee or director | 4 | $675 | $0 |
| JAY HUNT | EBOARD Trustee or director | 4 | $150 | $328 |
| ALIS SMBATYAN | EBOARD Trustee or director | 4 | $450 | $0 |
| BRIDGET ANN ESCHWEILER | EBOARD Trustee or director | 4 | $450 | $0 |
| JOSETTE HALOZAN | EBOARD Trustee or director | 4 | $375 | $0 |
| MEGAN SEEGER | EBOARD Trustee or director | 4 | $75 | $0 |
| NIYIA BATUGO | EBOARD Trustee or director | 4 | $75 | $0 |
| CHARLOTTE GARNER | EBOARD Trustee or director | 4 | $0 | $0 |
| GORDON LONG | EBOARD Trustee or director | 4 | $0 | $0 |
| JAQUELINE KUNZ | EBOARD Trustee or director | 4 | $0 | $0 |
| JOHN GIDDINGS | EBOARD Trustee or director | 4 | $0 | $0 |
| KIRK TINKIN | EBOARD Trustee or director | 4 | $0 | $0 |
| KYLE FOLWICK | EBOARD Trustee or director | 4 | $0 | $0 |
| MICHAEL GRAHAM | EBOARD Trustee or director | 4 | $0 | $0 |
| RACHAEL RILEY | EBOARD Trustee or director | 4 | $0 | $0 |
| STEPHANIE GRIFFIN | EBOARD Trustee or director | 4 | $0 | $0 |
990 for the year ended December 31, 2024: 26 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CINDY SIERRA | TREASURER Trustee or director, Officer | 4 | $5,600 |
| JACQUELINE TATE | PRESIDENT Trustee or director, Officer | 4 | $5,200 |
| HILARY ZUST | VICE PRESIDENT Trustee or director, Officer | 4 | $5,200 |
| GRANT SWANSON | SECRETARY Trustee or director, Officer | 4 | $4,400 |
| PERCY WINTERS JR | EBOARD Trustee or director | 4 | $2,600 |
| PENELOPE MORTON | EBOARD Trustee or director | 4 | $2,400 |
| LINDA LUND | EBOARD Trustee or director | 4 | $2,200 |
| EON LAJOIE | EBOARD Trustee or director | 4 | $1,850 |
| MEGAN GALLAGHER | EBOARD Trustee or director | 4 | $1,800 |
| RACHAEL RILEY | EBOARD Trustee or director | 4 | $1,200 |
| KRISTEN HARBERT | EBOARD Trustee or director | 4 | $1,050 |
| KELLY SHANAHAN | EBOARD Trustee or director | 4 | $1,050 |
| KAREN ADAMS | EBOARD Trustee or director | 4 | $975 |
| NIYIA BATUGO | EBOARD Trustee or director | 4 | $975 |
| JAY HUNT | EBOARD Trustee or director | 4 | $975 |
| EBONY KLINGER | EBOARD Trustee or director | 4 | $900 |
| VIENNA ROBERTS | EBOARD Trustee or director | 4 | $900 |
| JORDANA SARDO | EBOARD Trustee or director | 4 | $900 |
| LELA CLAY | EBOARD Trustee or director | 4 | $825 |
| KYLE THORNFELDT | EBOARD Trustee or director | 4 | $600 |
| JESSICA CROWSON | EBOARD Trustee or director | 4 | $375 |
| CHARLOTTE GARNER | EBOARD Trustee or director | 4 | $300 |
| JAQUELINE KUNZ | EBOARD Trustee or director | 4 | $300 |
| JOHN GIDDINGS | EBOARD Trustee or director | 4 | $225 |
| REBECCA LILLIE | EBOARD Trustee or director | 4 | $200 |
| MATTHEW DAVIS | EBOARD Trustee or director | 4 | $150 |
990 for the year ended December 31, 2023: 28 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSLYN BAKER | PRESIDENT Trustee or director, Officer | 4 | $4,400 |
| JACQUELINE VITRON | SECRETARY Trustee or director, Officer | 4 | $4,400 |
| MATHEW DAVIS | TREASURER Trustee or director, Officer | 4 | $4,400 |
| MAYA NOBLE | VICE PRESIDENT Officer | 4 | $3,200 |
| RACHAEL RILEY | EBOARD Trustee or director | 4 | $2,200 |
| MANUEL ARELLANO | EBOARD Trustee or director | 4 | $2,200 |
| PERCY WINTERS | EBOARD Trustee or director | 4 | $2,200 |
| JACQELINE TATE | EBOARD Trustee or director | 4 | $2,200 |
| PENELOPE MORTON | EBOARD Trustee or director | 4 | $2,000 |
| CHARLOTTE GARNER | EBOARD Trustee or director | 4 | $1,534 |
| CHRISTINA CANTU | EBOARD Trustee or director | 4 | $1,200 |
| REBECCA LILLIE | EBOARD Trustee or director | 4 | $1,200 |
| LELA CLAY | EBOARD Trustee or director | 4 | $825 |
| KYLE ELLENFELDT | EBOARD Trustee or director | 4 | $825 |
| GRANT SWANSON | VICE PRESIDENT Trustee or director, Officer | 4 | $750 |
| DARLENA HALE | EBOARD Trustee or director | 4 | $750 |
| HILARY ZUST | EBOARD Trustee or director | 4 | $675 |
| VIENNA ROBERTS | EBOARD Trustee or director | 4 | $675 |
| JORDANA SARDO | SECRETARY Trustee or director | 4 | $675 |
| JESSICA CROWSON | EBOARD Trustee or director | 4 | $600 |
| GORDON LONG | TRUSTEE Trustee or director | 4 | $450 |
| KAREN ADAMS | EBOARD Trustee or director | 4 | $450 |
| JOHN GIDDINGS | EBOARD Trustee or director | 4 | $375 |
| EON LAJOIE | EBOARD Trustee or director | 4 | $375 |
| MEGAN GALLAGHER | EBOARD Trustee or director | 4 | $375 |
| NIYIA BATUGO | EBOARD Trustee or director | 4 | $300 |
| LAKEESHA DUMAS | EBOARD Trustee or director | 4 | $150 |
| KRISTEN HARBERT | EBOARD Trustee or director | 4 | $75 |
Address and contacts
- Address (IRS master file)
- 525 NE OREGON ST, PORTLAND, OR 97232-2765
- In care of
- % PERCY WINTERS
- Principal officer (990 for 2025)
- CINDY SIERRA, 421 SW 6TH AVE STE 1400, PORTLAND, OR 97204
- Signed the 990
- CINDY SIERRA, TREASURER
- Phone
- (503) 799-4749
- Website
- WWW.AFSCMELOCAL88.ORG
- Return prepared by
- LAUKA MCGUIRE PC
Mission
THE OBJECTIVES OF THIS LOCAL UNION SHALL BE TO CARRY OUT ON A LOCAL BASIS THE OBJECTIVES OF THE AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES AND THE MISSION OF THE LOCAL.
Program accomplishments
- TO ADVOCATE FOR WORKING CONDITIONS, RATES OF PAY, BENEFITS AND PENSIONS FOR OUR MEMBERS BY NEGOTIATING AND ENFORCING STRONG CONTRACTS.TO BUILD AND MODEL WORKPLACE DEMOCRACY AND SUSTAIN RESPECTFUL WORKPLACE ENVIRONMENTS.TO CONFRONT AND CHALLENGE WHEN EMPLOYEES ARE TREATED WITHOUT RESPECT.TO PROVIDE EXCELLENT SERVICE TO THE PUBLIC; THE BEST VALUE FOR THE TAXPAYER DOLLAR.TO HAVE AN INCLUSIVE UNION WITH MEMBERS WHO ARE ENGAGED IN AN EFFECTIVE STRUCTURE.TO BUILD AND SUPPORT AN EDUCATED, STRONG AND EFFECTIVE SHOP STEWARD STRUCTURE.TO PROMOTE OPEN COMMUNICATION, INCLUDING THE UTILIZATION OF INTERACTIVE INFORMATION SHARING TECHNOLOGY.TO BE A POSITIVE PRESENCE IN THE COMMUNITY WHERE WE WORK, LIVE AND PLAY.TO BE INFORMED AND ACTIVE IN POLITICS, AS THEY IMPACT WORKERS IN BOTH LOCAL, STATE, NATIONAL AND INTERNATIONAL ISSUES AND CAMPAIGNS.
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
- 93-0232284
- 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)
- $974,321
- Income (IRS master file)
- $358,598
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $358,598 | $428,647 | $974,321 | IRS |
| 990 | December 2024 | $323,449 | $386,473 | $1,042,569 | XML |
| 990 | December 2023 | $274,939 | $360,197 | $1,100,912 | XML |
| 990 | December 2022 | $262,584 | $321,361 | $1,118,487 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 93-0232284).
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 93-0232284.
- 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 CINDY SIERRA.
- Who are the officers and directors of AMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES?
- The 990 for the year ended December 31, 2025 lists 33 people; 24 received compensation from the organization, the highest $4,400 (HILARY ZUST, VICE 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 $358,598, expenses of $428,647 and total assets of $974,321 at year end.
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