2023-07-13T12:53:28-05:00 2022-12-31 820574075 DIPESA & COMPANY CPA'S 500 VICTORY ROAD 3RD FLOOR NORTH QUINCY MA 02171 990 2022-01-01 042607134 AFSCME COUNCIL 93 AFSC 6173676000 8 BEACON STREET BOSTON MA 021083722 CHARLES C OWEN JR PRESIDENT 6173676000 2023-07-06 CHARLES OWEN JR 999009999 1 JOHN OTERI P01234408 6177867775 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHARLES C OWEN JR 8 BEACON STREET BOSTON MA 021083722 9513254 0 X WWW.AFSCMECOUNCIL93.ORG X 1977 MA REPRESENTATION OF MEMBERS 45 45 107 0 0 0 0 0 9430096 8965942 76059 69637 694819 477675 10200974 9513254 0 0 0 0 7056025 7283551 0 0 0 2635913 2490508 9691938 9774059 509036 -260805 19454204 20749218 17466604 10423017 1987600 10326201 TO REPRESENT ITS MEMBERS 0 0 AFSCME COUNCIL 93 REPRESENTS APPROXIMATELY 45,000 MEMBERS. THE COUNCIL NEGOTIATES CONTRACTS, HANDLES ARBITRATIONS AND REPRESENTS MEMBERS IN BARGAINING WITH THEIR EMPLOYERS FOR WAGES, BENEFITS, AND WORKING CONDITIONS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 38 0 1 107 1 0 0 0 0 0 0 0 0 0 0 X 45 45 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 1 1 0 X JULIE TAYLOR 6173676000 8 BEACON STREET BOSTON MA 02108 CHARLES OWEN JR PRESIDENT 2.00 X 26492 0 0 CHRISTOPHER STOCKBRIDGE EXECUTIVE VICE PRESIDENT 2.00 X 13996 0 0 GERRY MILLS TREASURER 2.00 X 30694 0 0 JACK WAGNER SERGEANT AT ARMS 2.00 X 13746 0 0 NANCY SILVA RECORDING SECRETARY 2.00 X 12246 0 0 MARK BERNARD EXECUTIVE DIRECTOR 40.00 X 281004 0 0 JAMES DURKIN LEGISLATIVE DIRECTOR 40.00 X 169458 0 0 STEVEN LYONS FIELD SERV.DIR-ME/NH/VT 40.00 X 169656 0 0 EDWARD NASTARI FIELD SERV.DIRECTOR-MA 40.00 X 187061 0 0 JULIE TAYLOR BUSINESS MANAGER 40.00 X 164903 0 0 ROBERT VAN CAMPEN GENERAL COUNSEL 40.00 X 162835 0 0 1232091 0 0 14 0 1 0 0 MEMBERSHIP DUES & ASSE 561300 8959840 8959840 CONTRIBUTIONS FROM AFF 561300 6102 6102 8965942 69637 69637 OTHER INCOME 561300 320077 320077 OTHER INCOME-SCHOLARSH 561300 135542 135542 REIMBURSED LEGAL FEES 561300 22056 22056 477675 9513254 9443617 0 69637 1232091 2652184 720369 2307542 371365 72827 25000 33739 59724 526605 252874 151189 6534 STAFF EXPENSES 376695 EXECUTIVE BOARD & OFFIC 304801 ARBITRATIONS 202027 CONSULTING FEES 169695 308798 9774059 10354 10258 14757636 16169523 746271 621740 1858669 1891009 1655471 1629084 115473 18482 991945 775818 308129 216127 2201 192995 19454204 20749218 1663128 1464240 15803476 8958777 17466604 10423017 X 1987600 10326201 1987600 10326201 19454204 20749218 X -260805 8599406 X X 0 1 X 1 0 0 0 0 8959840 991945 775818 216127 216127 DUES PAYABLE TO AFFILIATES 2235972 POST RETIREMENT BENEFITS 6515935 OPERATING LEASE LIABILITIES 206870 8958777 X PART X, LINE 2: MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN TWELVE MONTHS OF DECEMBER 31, 2022. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THE YEARS ENDED DECEMBER 31, 2021, 2020 AND 2019. X X 0 0 0 MARK BERNARD EXECUTIVE DIRECTOR 281004 0 0 0 0 0 0 0 0 0 281004 0 0 0 EDWARD NASTARI FIELD SERV.DIRECTOR-MA 187061 0 0 0 0 0 0 0 0 0 187061 0 0 0 STEVEN LYONS FIELD SERV.DIR-ME/NH/VT 169656 0 0 0 0 0 0 0 0 0 169656 0 0 0 JAMES DURKIN LEGISLATIVE DIRECTOR 169458 0 0 0 0 0 0 0 0 0 169458 0 0 0 JULIE TAYLOR BUSINESS MANAGER 164903 0 0 0 0 0 0 0 0 0 164903 0 0 0 ROBERT VAN CAMPEN GENERAL COUNSEL 162835 0 0 0 0 0 0 0 0 0 162835 0 0 0 MARK BERNARD EXECUTIVE DIRECTOR SPLIT DOLLAR LIFE INSURANCE ARRANGEMENT X 1735000 1891009 0 1 1 1891009 FORM 990, SCHEDULE L, PART V THE ORGANIZATION ENTERED INTO A COLLATERAL SPLIT DOLLAR LIFE INSURANCE ARRANGEMENT WITH ITS EXECUTIVE DIRECTOR. THE ORGANIZATION PAYS FOR THE INSURANCE COVERAGE. THE EXECUTIVE DIRECTOR, AS OWNER OF THE POLICIES, MAKES A COLLATERAL ASSIGNMENT TO THE ORGANIZATION. AT THE TIME OF THE EXECUTIVE DIRECTOR'S DEATH, THE ORGANIZATION WILL BE PAID THE LOAN AMOUNT PLUS ACCRUED INTEREST. INTEREST OF $32,340 ACCRUED IN 2022. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 WAS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS HIRED BY THE EXECUTIVE BOARD. THE EXECUTIVE DIRECTOR HAS AN EMPLOYMENT CONTRACT WHICH SETS THE COMPENSATION LEVEL. THE CONTRACT IS RECOMMENDED BY THE FINANCE COMMITTEE AND APPROVED BY THE FULL EXECUTIVE BOARD. COMPENSATION FOR TOP MANAGEMENT IS SET BY THE EXECUTIVE DIRECTOR, RECOMMENDED BY THE FINANCE COMMITTEE AND APPROVED BY THE FULL EXECUTIVE BOARD. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST OF THE BUSINESS MANAGER, THE ORGANIZATION WILL MAKE THE APPROPRIATE DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9: POSTRETIREMENT BENEFIT OBLIGATION BEGINNING OF YEAR & RELATED CHANGES 8,613,281. CHANGE FROM ADOPTING FASB TOPIC 842 LEASE STANDARD -13,875. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT OF FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF INDEPENDENT ACCOUNTANTS. AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES AFL-CIO 1625 L STREET NW WASHINGTON DC 20036 530237789 SUPPORT AFILLIATED UNIONS AND COUNCILS DC 501 (C)(5) N/A N/A 0 93 REALTY TRUST 8 BEACON STREET BOSTON MA 02108 042636891 OWNER AND LESSOR OF REAL ESTATE AT VARIOUS LOCATIONS INCLUDING 8 BEACON ST. MA AFSCME COUNCIL 93 C 173907 2459990 1.00000 0 1 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 93 REALTY TRUST D 1629084 CONTRACTUAL AGREEMENTS 93 REALTY TRUST K 402000 LEASE AGREEMENTS AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES AFL-CIO M 5414552 CONTRACTUAL AGREEMENTS