About Us

Our Story & Mission

In 1992 retired employees of the City of Atlanta took it upon themselves to form the Atlanta Pension Funds Membership Association (APFMA). Our association was formed for two primary reasons. The first reason was to stay informed and take action on issues affecting City of Atlanta pension and health insurance benefits. The second reason was to stay in touch with our friends and colleagues from our years serving the citizens, businesses, and visitors of the city of Atlanta.

On April 4, 1992 the APFMA was duly incorporated under the laws of the State of Georgia as a non-profit corporation. The APFMA’s articles of incorporation are a four-page document that is attached as a PDF file below. Each calendar year the APFMA must register with the Corporate Division of the Secretary of State’s office no later than March 31st for a $30 annual fee. The office is located at 313 West Tower, #2 Martin Luther King, Jr. Drive, Atlanta, Georgia, 30334. If the registration fee is processed after April 1st of the calendar year the registration fee is $55. Annual registration can be filed online at http://sos.ga.gov/index.php/?section=corporations. Typically, annual registration is completed by the APFMA’s secretary or treasurer, but any APFMA officer can fulfill the annual responsibility.

APFMA Articles of Incorporation 

The APFMA was incorporated under the Internal Revenue Code (IRC) as a 501 (c) (4) organization. Consequently, all dues and contributions to the APFMA are tax deductible. Our Web site is apfma.org.

The APFMA is registered with the IRS as a 501(c)(4) tax-exempt organization. Small tax-exempt organization like the APFMA with annual gross receipts normally $50,000 or less must submit Form 990-N / e-Postcard with the IRS each year. Form 990-N must be completed and filed electronically. There is no paper form.

Form 990-N (e-Postcard) is easy to complete. We need only eight items of information about the APFMA to complete the form. These items include our organization’s name, mailing address, website address, taxpayer identification number, name and address of a principal APFMA officer, et cetera. A list of the items can be found on the IRS website (irs.gov) or on page eleven of IRS Publication 557 (Tax-Exempt Status for your Organization).

Form 990-N is due every year by the 15th day of the 5th month (May) after the close of the tax year (December 31st). We can not file the e-Postcard until after the tax year ends. If our Form 990 / e-Postcard is late, the IRS will send a reminder notice to APFMA’s mailing address. While there is no penalty assessment for filing form 990-N late, organizations that fail to file the required form for three consecutive years will automatically lose their tax-exempt status.

The APFMA mission can be summarized as the following:

To have a collective and unified voice concerning retiree benefits.

To act in the best interest of all City of Atlanta retirees and beneficiaries with regard to their earned / accrued retirement benefits.

To disseminate relevant information that may assist all interested parties in making prudent decisions now and in their futures.

Membership is open to all active and retired City of Atlanta and Atlanta Board of Education employees and beneficiaries. A one-year membership is $10, a three-year membership is $25, and a lifetime membership is $150.

The APFMA has a president, vice president, treasurer, and secretary elected by its members. Each of the four Atlanta pension funds has a board of directors. All officers and directors are members of the APFMA.

Additional information regarding the APFMA is available in the Frequently Asked Questions’ section of our Web site.
 


Meetings

The following meetings are all open to all interested Atlanta employees, retirees, and beneficiaries. Please be sure to check the “Bulletin Board” page of the APFMA Website for any change in the date, time, and place of a regular meeting.

APFMA Board of Directors

It meets ten of the twelve months every year, except July and August, on the second Thursday at 11:30 am. The meeting is held at Picadilly's Cafeteria, 2449 Godby Road, Atlanta, GA.

APFMA General Membership

There is one meeting each year in May that is open to all members of the APFMA. It is held on the second Thursday in May at 11:00 AM at Picadilly's Cafeteria, 2449 Godby Road, Atlanta, GA.

General Pension Board

It meets every month, on the first Wednesday, at 9:00 am. The meeting is held in one of the Committee Rooms (#1 or #2) on the second floor of City Hall. The Committee Rooms are located adjacent to the elevators in the new section of City Hall.

Fire Pension Board

It meets every month, on the second Tuesday, at 9:00 am. The meeting is held in one of the Committee Rooms (#1 or #2) on the second floor of City Hall. The Committee Rooms are located adjacent to the elevators in the new section of City Hall. Usually it precedes the Police Pension Board meeting.

Atlanta Firefighter’s Luncheon

It meets on the first Wednesday of every even numbered month at 11:00 am. The meeting is held at Manuel's Tavern located at 603 North Highland Ave., Atlanta Ga.

Police Pension Board

It meets every month, on the second Tuesday, at 10:30 am. The meeting is held in one of the Committee Rooms (#1 or #2) on the second floor of City Hall. The Committee Rooms are located adjacent to the elevators in the new section of City Hall. Usually it follows the Fire Pension Board meeting.

Atlanta Police Southside Retiree Breakfast

It meets on the second Saturday of every month at 7:30 am. The meeting is held at the Golden Corral located at 8465 Tara Boulevard, Jonesboro, GA.

Atlanta Police Northside Retiree Luncheon

It meets on the first Saturday of every month at 11:00 am. The meeting is held at Williamson Brothers BBQ located at 1600 Marietta Highway, Canton GA.


FAQ's

When was the APFMA formed?

The APFMA was formed in 1992 by a group of City of Atlanta retirees. It was incorporated under the Internal Revenue Code (IRC) as a 501(c) (4) organization. Consequently, all dues and contributions to the APFMA are tax deductible. Our Web site is apfma.org.

How does the APFMA operate?

The APFMA has a president, vice president, treasurer, and secretary elected by its members. Each elected officer serves a term of 3 years. Each of the four Atlanta pension funds has a board of directors. Each elected director serves a term of 2 years. All officers and directors are members of APFMA.

The APFMA has regularly scheduled meetings through out the year. The date, time, and place for each meeting are listed in a section of our Web site.

What does the APFMA do with the dues and contributions collected from its members?

The biggest expenditure of APFMA funds occurred during the legal action initiated by the Fulton County Taxpayer’s Association. The judge’s ruling and a newspaper article regarding the legal action are available on our Website. The APFMA spent approximately $25,000 of member’s dues defending your pension benefit.

A much smaller amount of APFMA funds are used to maintain our Web site, copying documents, mass mailings, and business transactions (i.e. banking, postage, business cards, etc.).

How many retirees, beneficiaries, and active employees belong to the APFMA?

At the end of 2013, there were approximately 1,000 members of the APFMA. However, it was stated in an Atlanta Journal Constitution article dated 07-28-13 that the City’s pension plans cover “retirement benefits for almost 12,000 employees and retirees and their families.” It is through greater participation of potential members that the APFMA can fully realize its role as an organization.

How do I become a member of the APFMA?

Membership is open to all active and retired City of Atlanta and Atlanta Board of Education employees and beneficiaries. A one-year membership is $10, a three-year membership is $25, and a lifetime membership is $150.

We have a number of lifetime members. If you can afford it, a lifetime membership requires only one business transaction for the APFMA treasurer, whereas a one-year membership renewed fifteen times is a lot more work. In addition, the cost of a lifetime membership will probably cover the cost of one “billable” hour for an attorney in the Atlanta metro area to defend your pension benefit on an individual basis.

One new APFMA member commented that after reading about the recent legal action on the APFMA’s Website, he could not write his lifetime membership check fast enough given what the APFMA had done for him (a retiree) and his wife (a spousal beneficiary).

How do I know that my lifetime membership fee ($150) is safe?

Since its inception in 1992, there has been no financial mismanagement of any funds by any APFMA officer or director. Given the involvement of a number of retired police and court personnel over the years, the likelihood of fraud is probably quite remote.

The APFMA does not have a debit card; and does not have a purchase card of any kind. Large expenditures are countersigned by two APFMA officers and APFMA accounts are reviewed monthly at the board of directors’ meetings.

As of January 2014, the APFMA account balances total over $30,000.

Is it really worth it to join the APFMA? Will I receive a good value for a $150 lifetime membership?

 Was it not worth it to you for the APFMA to spend $25,000 of it members’ dues to defend the legal challenge initiated by the Fulton County Taxpayers Association against the pension benefits of City of Atlanta employees and retirees? The judge’s decision and a related newspaper article about the legal action are on the APFMA Web site.

 One new lifetime APFMA member saved $721 on his 2013 federal income tax return because of the information contained on the APFMA Web site (PSO Income Exemption). Today he is faced with the task of completing an amended federal income tax return for the years 2012 and 2011 for a potential $1,442 refund.

One long time APFMA member discovered through the APFMA that she was eligible for the Georgia Retirement Income Exclusion at age 62. Unfortunately she learned about the income exclusion at age 66. Today she is faced with the task of completing amended state income tax returns to obtain a refund.

 In addition to joining and paying your dues to the APFMA, what can a City retiree do to lend further support to an association dedicated to protecting their retirement benefits?

 If your circumstances permit, a City retiree should consider volunteering for one of the many APFMA projects being developed. Most City retirees have acquired a substantial set of knowledge, skills, and abilities through their experience and training as a city employee. What better way to apply a lifetime of work experience than acting to protect what you and your colleagues have earned.

How much of your time will be required to volunteer for an APFMA project?

 The APFMA officers and directors meet ten times each year. Generally, the ten monthly meetings last between 60 and 90 minutes. There is no meeting in July and August. If you are part of a committee or project group, it is highly unlikely that your project would be discussed at all ten monthly meetings. So let us assume you would attend less than ten monthly meetings in any given year.

Most of the project work would occur via email, texting, and telephone communication when it is convenient for the retired volunteers. Your off days will never be cancelled and your shift will never be changed. Even reporting progress to the officers / directors can be accomplished via email. The official votes occur at the ten monthly meetings and your one project will require only one vote or one meeting.

The following is an example to illustrate what happened when the APFMA redesigned its Website. The two APFMA volunteers and a Web designer in Illinois substantially redesigned our Website and added approximately twenty-five pages of new content (text only) without leaving the comfort of their homes. It was accomplished with no face-to-face meeting. Today the two APFMA volunteers can only identify each other by the sound of their voices and their writing styles. The two APFMA volunteers have never met each other before, during, or after the successful completion of the project.

What kind of projects does the APFMA need retired volunteers to develop?

 The following are some of the projects needing retirees to volunteer:

Cloud Storage

MS Access Database

Membership Directory (members and beneficiaries)

Postal Mailing List (all City retirees)

Electronic Mailing List (We need a faster way to spread info.)

Basic Researchers (to cull publicly available retiree information)

Subject Matter Experts - acquired through your life experience

Website Support - assistance for Webmaster

Assist Development of Social Media Presence

Administrative Support Functions (meeting logistics, mass mailings)