2024-11-15T11:04:42-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 522344511 AFSCME FALLEN HEROES FUND % RODNEY D MOSBY AFSC 2024291000 1625 L STREET NW WASHINGTON DC 200365687 LEE SAUNDERS PRESIDENT 2024291000 2024-11-15 true true RICHARD RUVELSON P00234075 3012726000 2023 2024-10-15 13:58:12Z LEE SAUNDERS 1625 L STREET NW WASHINGTON DC 20036 320589 false X N/A X 2001 DC THE FUND IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE & EDUCATIONAL PURPOSES, INCLUDING PROVIDING IMMEDIATE ASSISTANCE TO UNION MEMBERS AND EMPLOYEES & THEIR FAMILIES. 2 0 0 0 0 0 24200 320589 0 0 0 0 0 0 24200 320589 14900 121500 0 0 0 0 0 0 0 26017 32183 40917 153683 -16717 166906 150433 317339 0 0 150433 317339 X SEE SCHEDULE O false false 80000 80000 PROVIDED FUNDING TO EIGHT FAMILIES TO PROVIDE ASSISTANCE FOR THE LOSS OF A MEMBER TO THEIR IMMEDIATE FAMILY. 41500 41500 PROVIDED FINANCIAL ASSISTANCE TO 865 UNION MEMBERS, EMPLOYEES, AND THEIR FAMILIES WHO WERE ADVERSELY AFFECTED BY TROPICAL STORMS, HURRICANES, TORNADOES, WILDFIRES, AND FLOODS. 121500 true true false false false false false false false false false false false false false true true true false false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 2 0 true false false false false false false true false false false false false false false false false false AK AR CA CO CT DC FL HI IL KS KY ME MD MA MI MN NV NH NJ NM NY NC OH OK OR PA RI TN VA WA WV WI X RODNEY D MOSBY 2024291000 1625 L STREET NW WASHINGTON DC 20036 LEE SAUNDERS PRESIDENT 1.0 35.0 X X 0 409902 -205245 ELISSA McBRIDE SECRETARY-TREASURER 1.0 35.0 X X 0 326046 -380566 0 735948 -585811 0 false true false 0 118200 202389 320589 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 320589 0 121500 121500 0 0 0 0 0 0 0 0 0 0 18200 18200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CHARITABLE REG. & FILING FEES 7775 7775 GIFT CARD MERCHANT FEES 1708 1708 INVENTORY LOSS 4500 4500 153683 121500 32183 0 124183 266839 0 0 0 0 0 0 0 0 0 0 0 0 26250 50500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 150433 317339 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 137924 8047 12509 309292 150433 317339 150433 317339 166906 X false true X false false X 54892 34864 15871 24200 320589 450416 0 0 54892 34864 15871 24200 320589 450416 258413 192003 0 0 0 450416 0.42628 0.38238 X PART II, LINE 15 - 10%-FACTS-AND-CIRCUMSTANCES TEST: THE AFSCME FALLEN HEROES FUND ("FUND") PROVIDES IMMEDIATE AND LONG-TERM FINANCIAL ASSISTANCE TO MEMBERS AND FAMILIES OF THE AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES ("AFSCME") LOCATED IN THE UNITED STATES WHO ARE IN NEED. EVENTS THAT QUALIFY FOR ASSISTANCE INCLUDE, BUT ARE NOT LIMITED TO, BEING KILLED OR INJURED WHILE SERVING IN THE U.S. MILITARY, BY THE ACTION OF TERRORIST ACTIVITIES OR BY NATURAL DISASTERS. THE FUND CONTINUOUSLY SEEKS SUPPORT FROM THE GENERAL PUBLIC IN ORDER TO FULFILL ITS MISSION IN HELPING OTHERS IN NEED THROUGH OUTREACH BY THE AFSCME MEMBERSHIP. THIS OUTREACH INTENDS TO INFORM AND EDUCATE THE GENERAL PUBLIC, OF THE VARIOUS WAYS THE FUND CONTRIBUTES TO THE FINANCIAL NEEDS AND BETTERMENT OF OTHERS. THE 1.2 MILLION MEMBERS OF AFSCME SUPPORT THE FUND THROUGH THEIR PAYMENT OF DUES. IN TIMES WHEN CONTRIBUTIONS FROM THE GENERAL PUBLIC ARE IN DECLINE, AFSCME CONTRIBUTES MEMBER DUES TO HELP FILL THE VOID THAT EXISTS WHEN THE FUND COMES TO THE AID AND SUPPORT OF ITS MEMBERS IN NEED. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X 337682 17093 17093 320589 320589 170776 17093 17093 153683 153683 FIN 48 FOOTNOTE THE FALLEN HEROES FUND IS EXEMPT FROM FEDERAL INCOME TAXES EXCEPT FOR INCOME TAX ON UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FALLEN HEROES FUND IS ALSO EXEMPT FROM STATE INCOME TAXES. THE FALLEN HEROES FUND HAD NO UNRELATED BUSINESS INCOME FOR 2023 AND 2022. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE INCOME TAX POSITIONS TAKEN AND ACCRUE AN INCOME TAX LIABILITY IF THE FALLEN HEROES FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THE INCOME TAX POSITIONS TAKEN AND CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE ACCRUAL OF A LIABILITY IN THE FINANCIAL STATEMENTS. THE FALLEN HEROES FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. IN ADDITION, THERE HAS BEEN NO TAX RELATED INTEREST OR PENALTIES FOR THE YEARS PRESENTED IN THESE FINANCIAL STATEMENTS. SHOULD SUCH PENALTIES AND INTEREST BE INCURRED, THE FALLEN HEROES FUND'S POLICY IS TO RECOGNIZE THEM AS MISCELLANEOUS EXPENSE. true NATURAL DISASTERS RELIEF 865 41500 MEMORIAL DONATIONS 8 80000 PROCEDURES FOR MONITORING USE OF GRANTS FALLEN HEROES GRANTS ARE AWARDED TO AFSCME MEMBERS, EMPLOYEES, AND THEIR FAMILIES WHO ARE VICTIMS OF A TERRORIST ATTACK, A NATURAL DISASTER, A MAN-MADE CONFLICT, OR THE DEATH OF INJURY OF A FAMILY MEMBER SERVING IN THE UNITED STATES MILITARY. TO OBTAIN THE AWARD, AN APPLICATION MUST BE COMPLETED, AND A DETAILED STATEMENT OF THE DAMAGE SUSTAINED AND PROPERTY LOST MUST ACCOMPANY THE APPLICATION. ALL APPLICATIONS ARE THEN EXAMINED BY A HEALTH AND SAFETY SPECIALIST, WHO MAKES AWARD RECOMMENDATIONS BASED ON ASSESSMENTS OF APPLICANTS'FINANCIAL LOSSES. THE OFFICERS MAKE FINAL DETERMINATION OF THE AWARDS. ONCE THE AWARDS ARE DISBURSED, NO ADDITIONAL FOLLOW UP IS CONDUCTED BY THE ORGANIZATION IN REGARDS TO THE USE OF FUNDS BY THE AWARDEES. false false false LEE SAUNDERS PRESIDENT 0 370546 0 0 0 39356 0 -247437 0 42192 0 204657 0 0 PART I LINE 3 - METHODS FOR ESTABLISHING COMPENSATION: THE TOP MANAGEMENT OFFICIAL IS UNCOMPENSATED BY THE REPORTING ORGANIZATION. THE REPORTING ORGANIZATION RELIES ON A RELATED ORGANIZATION TO ESTABLISH THE COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL. PART II COLUMN C - DEFERRED COMPENSATION: THE AMOUNT INCLUDED IN DEFERRED COMPENSATION REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. PART III, LINE 1 - ORGANIZATION'S MISSION THE AFSCME FALLEN HEROES FUND IS AN AFFILIATE OF THE AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES (AFSCME). THE FUND IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, INCLUDING PROVIDING IMMEDIATE AND LONGER-TERM FINANCIAL, IN-KIND, AND OTHER ASSISTANCE TO UNION MEMBERS AND EMPLOYEES, AND THEIR FAMILIES, WHO HAVE NEEDS RESULTING FROM A TERRORIST ATTACK, A NATURAL DISASTER, A MAN-MADE CONFLICT, OR THE DEATH OR INJURY OF A FAMILY MEMBER SERVING IN THE UNITED STATES MILITARY. PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: OFFICERS LEE SAUNDERS AND ELISSA MCBRIDE SERVE AS PRESIDENT AND SECRETARY-TREASURER OF AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES. PART VI, SECTION A, LINES 8A/8B-COMMITTEES WITH AUTHORITY TO ACT: NO OFFICIAL SEPARATE MEETINGS TOOK PLACE DURING THE PERIOD BY THE BOARD OF DIRECTORS. THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. PART VI, SECTION B, LINE 11B - FORM 990 REVIEW PROCEDURES: THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT FIRM AND A DRAFT COPY IS SUBMITTED FOR DETAIL REVIEW BY MANAGEMENT AND STAFF; ANY COMMENTS FROM MANAGEMENT AND STAFF ARE SUBMITTED BACK TO THE INDEPENDENT CPA FIRM FOR REVISION AND UPON APPROVAL OF THE FINAL DRAFT, THE AUTHORIZED SIGNATURE FORM IS SENT TO THE INDEPENDENT CPA FIRM TO SUBMIT THE RETURN TO THE INTERNAL REVENUE SERVICE. PART VI, SECTION C, LINE 19-DISCLOSE OF DOCUMENTS, PLOCIES & F/S: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. PART VII, SECTION A, COL F - OTHER COMP. FROM RELATED ORGANIZATIONS: $(670,195) INCLUDED IN ESTIMATED AMOUNT OF OTHER COMPENSATION REPRESENTS THE INCREASE IN ACTUARIAL VALUE IN DEFINED BENEFITS AS CALCULATED BY THE PLAN ACTUARY. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS TO THE OFFICERS. AFSCME 1625 L STREET NW WASHINGTON DC 20036 530237789 LABOR ORG DC 501(C)(5) N/A false AFSCME PEOPLE CONTRIBUTIONS COMMITTEE 1625 L STREET NW WASHINGTON DC 20036 521456472 POLITICAL DC 527 AFSCME false AFSCME TRAINING AND EDUCATION INSTITUTE 1625 L STREET NW WASHINGTON DC 20036 521148573 TRAINING DC 501(c)(3) 7 AFSCME false AFSCME BUILDING CORPORATION 1625 L STREET NW WASHINGTON DC 20036 521010116 HOLDING CO. DC 501(c)(2) AFSCME false AFSCME WORKING FAMILIES FUND 1625 L STREET NW WASHINGTON DC 20036 912064198 POLITICAL DC 527 AFSCME false AFSCME PEOPLE - NON FEDERAL 1625 L STREET NW WASHINGTON DC 20036 912066788 POLITICAL DC 527 AFSCME false AFSCME PEOPLE - MICHIGAN NONFEDERAL 1625 L STREET NW WASHINGTON DC 20036 912063597 POLITICAL DC 527 AFSCME false AFSCME EMPLOYEES PENSION PLAN TRUST FUND 1625 L STREET NW WASHINGTON DC 20036 530237789 PENSION PLAN DC 401(A) AFSCME false AFSCME EMPLOYEES SALARY SVGS PLAN TR FD 1625 L STREET NW WASHINGTON DC 20036 530237789 PENSION PLAN DC 401(K) AFSCME false AFSCME TEXAS CORRECTIONAL OFFICERS PAC 1625 L STREET NW WASHINGTON DC 20036 811265780 POLITICAL DC 527 AFSCME false AFSCME NEW YORK WORKING FAMILIES FUND 1625 L STREET NW WASHINGTON DC 20036 932288207 POLITICAL DC 527 AFSCME false AFSCME PUBLIC SERVICE WORKERS CORP 1625 L STREET NW WASHINGTON DC 20036 204449100 INVESTMENT DE AFSCME C CORP false false false true false false false false false false false false false false true true false false false false