Labor Union

Federation of State Cultural and Educational Professionals (FOSCEP) Local 2382

Website:

foscep.pa.aft.org/

Location:

Harrisburg, PA

Tax ID:

23-7364778

Tax-Exempt Status:

501(c)(5)

Budget (2013):

Revenue: $153,314
Expenses: $163,056
Assets: $64,000

Type:

State labor union

Formation:

1967

Status:

Tax-exempt status revoked

President:

Julia Puza

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The Federation of State Cultural and Educational Professionals (FOSCEP) Local 2382 is an American Federation of Teachers (AFT) local union representing state government employees in Pennsylvania. It is affiliated with the Pennsylvania State AFL-CIO and national AFL-CIO labor federation. 1

FOSCEP’s members are employed in the Pennsylvania state government Departments of Education, Corrections, Environmental Protection, Conservation and Natural Resources, Health, Human Services, Labor and Industry, Military and Veterans’ Affairs, State, and Transportation; as well as the Historical and Museum Commission and the Thaddeus Stevens College of Technology. 2

The president of FOSCEP is Julia Puza, an ESL/bilingual education advisor in the state Department of Education. 3

Advocacy

The Federation of State Cultural and Educational Professionals Local 2382 does little advocacy on its own, and instead generally participates in AFT Pennsylvania’s and the national AFT’s advocacy campaigns. 4

In 2021, FOSCEP approved and encouraged its members to take advantage of Pennsylvania state government policies that offered a total of six additional days of paid leave in return for submitting proof to the state that they had received a COVID-19 vaccination. 5

2008 Furlough Lawsuit

In 2008, the Federation of State Cultural and Educational Professionals Local 2382 was one of three unions to sue over a proposed furlough plan from then-Pennsylvania Governor Edward Rendell (D) that would have taken effect had the state legislature not passed a budget by the statutorily required deadline. Rendell had proposed dividing state workers into “critical” and “noncritical” employees, furloughing the non-critical workers and continuing to pay the critical workers out of unappropriated funds. 6

The Supreme Court of Pennsylvania ultimately ruled that state laws prohibiting the government from paying employees in the absence of legislative appropriations were overridden by the federal Fair Labor Standards Act’s requirement that the state abide by the terms of its collective bargaining agreements with FOSCEP and other unions, and ordered the state to continue paying their members. 7

Revocation of Tax-Exempt Status

The Federation of State Cultural and Educational Professionals Local 2382 had held a tax-exempt status as a labor union under section 501(c)(5) of the Internal Revenue Code, but the Internal Revenue Service revoked that exemption in May 2017 for failure to file an annual tax return for three consecutive years. 8

References

  1. “About Us.” Federation of State Cultural and Educational Professionals, Local 2382, AFT, AFL-CIO. Accessed March 3, 2025. https://foscep.pa.aft.org/about-us.
  2. “COLLECTIVE BARGAINING AGREEMENT FOR EDUCATIONAL AND CULTURAL EMPLOYEES BETWEEN THE COMMONWEALTH OF PENNSYLVANIA AND THE FEDERATION OF STATE CULTURAL AND EDUCATIONAL PROFESSIONALS LOCAL 2382.” Federation of State Cultural and Educational Professionals, Local 2382, AFT, AFL-CIO, July 1, 2023. https://foscep.pa.aft.org/sites/default/files/media/documents/2024/2023-2027%20CBA-FOSCEP%2006052024.pdf.
  3. “Union Directory.” Commonwealth of Pennsylvania. Accessed March 3, 2025. https://www.pa.gov/content/dam/copapwp-pagov/en/hrmoa/documents/employee-relations/documents/union-directory.pdf.
  4. “Legislation.” Federation of State Cultural and Educational Professionals, Local 2382, AFT, AFL-CIO, 2024. https://foscep.pa.aft.org/legislation.
  5. “Leave Incentive for Covid-19 Vaccine.” Federation of State Cultural and Educational Professionals, Local 2382, AFT, AFL-CIO, 2021. https://foscep.pa.aft.org/news/leave-incentive-covid-19-vaccine.
  6. “3 State Workers’ Unions Sue over Furloughs.” Associated Press, June 19, 2008. https://www.pennlive.com/midstate/2008/06/3_pennsylvania_state_workers_u.html.
  7. “COUNCIL 13 AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES AFL CIO FILLMAN 688 AFT 2382 v. RENDELL (2009).” Supreme Court of Pennsylvania, December 28, 2009. https://caselaw.findlaw.com/court/pa-supreme-court/1078376.html/.
  8. “Tax Exempt Organization Search Details: EIN 23-7364778.” Internal Revenue Service. Accessed March 3, 2025. https://apps.irs.gov/app/eos/details/.
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Nonprofit Information

  • Accounting Period: December - November
  • Tax Exemption Received: November 1, 1967

  • Available Filings

    Period Form Type Total revenue Total functional expenses Total assets (EOY) Total liabilities (EOY) Unrelated business income? Total contributions Program service revenue Investment income Comp. of current officers, directors, etc. Form 990
    2013 Dec Form 990 $153,314 $163,056 $64,000 $24,448 N $0 $150,455 $73 $0 PDF
    2012 Dec Form 990 $164,521 $154,811 $70,652 $21,358 N $0 $164,066 $90 $0 PDF
    2011 Dec Form 990 $150,866 $162,583 $62,883 $23,299 N $0 $150,106 $170 $0 PDF
    2010 Dec Form 990 $156,986 $184,290 $73,137 $21,836 N $0 $156,327 $419 $0 PDF

    Additional Filings (PDFs)

    Federation of State Cultural and Educational Professionals (FOSCEP) Local 2382


    Harrisburg, PA