Civic Intelligence

Amalgamated Transit Union Local Division 1342

990 • Fiscal year 2017 • EIN 16-0707808

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 19, 2017

196 Orchard Park RoadWest Seneca, NY 14224-2629

(716) 825-9217

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.23x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.09x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

7th percentile

-15%

Higher net margin than 7% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

5th percentile

-21%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-8.4%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$310,594

Down $82,131 (-21%) from 2016

Net Assets

Down

$238,410

Down $118,229 (-33%) from 2016

Liabilities

Up

$72,184

Up $36,098 (+100%) from 2016

Revenue

Down

$775,991

Down $70,959 (-8.4%) from 2016

Expenses

Up

$894,220

Up $162,642 (+22%) from 2016

Net Income

Down

-$118,229

Down $233,601 (-202%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $478,258Liabilities 2011: $20,760Net Assets 2011: $457,4982011Assets 2012: $428,512Liabilities 2012: $21,984Net Assets 2012: $406,5282012Assets 2013: $451,901Liabilities 2013: $33,700Net Assets 2013: $418,2012013Assets 2014: $280,971Liabilities 2014: $56,861Net Assets 2014: $224,1102014Assets 2015: $273,585Liabilities 2015: $32,318Net Assets 2015: $241,2672015Assets 2016: $392,725Liabilities 2016: $36,086Net Assets 2016: $356,6392016Assets 2017: $310,594Liabilities 2017: $72,184Net Assets 2017: $238,4102017Assets 2018: $315,783Liabilities 2018: $48,250Net Assets 2018: $267,5332018Assets 2019: $279,563Liabilities 2019: $41,053Net Assets 2019: $238,5102019Assets 2020: $278,211Liabilities 2020: $37,453Net Assets 2020: $240,7582020Assets 2021: $245,581Liabilities 2021: $37,574Net Assets 2021: $208,0072021Assets 2022: $226,434Liabilities 2022: $35,295Net Assets 2022: $191,1392022Assets 2023: $193,261Liabilities 2023: $39,645Net Assets 2023: $153,6162023Assets 2024: $253,706Liabilities 2024: $27,397Net Assets 2024: $226,3092024Assets 2025: $414,272Liabilities 2025: $52,886Net Assets 2025: $361,3862025

Highlighted filing

2017

Assets$310,594
Liabilities$72,184
Net Assets$238,410

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $881,3852011Expenses 2012: $918,6362012Expenses 2013: $750,2272013Revenue 2014: $729,645Expenses 2014: $870,815Net Income 2014: -$141,1702014Revenue 2015: $832,468Expenses 2015: $815,311Net Income 2015: $17,1572015Revenue 2016: $846,950Expenses 2016: $731,578Net Income 2016: $115,3722016Revenue 2017: $775,991Expenses 2017: $894,220Net Income 2017: -$118,2292017Revenue 2018: $923,092Expenses 2018: $893,969Net Income 2018: $29,1232018Revenue 2019: $971,201Expenses 2019: $1,000,224Net Income 2019: -$29,0232019Revenue 2020: $868,532Expenses 2020: $866,284Net Income 2020: $2,2482020Revenue 2021: $777,168Expenses 2021: $809,919Net Income 2021: -$32,7512021Revenue 2022: $849,529Expenses 2022: $866,397Net Income 2022: -$16,8682022Revenue 2023: $871,837Expenses 2023: $909,360Net Income 2023: -$37,5232023Revenue 2024: $963,566Expenses 2024: $890,873Net Income 2024: $72,6932024Revenue 2025: $1,106,093Expenses 2025: $971,016Net Income 2025: $135,0772025

Highlighted filing

2017

Revenue$775,991
Expenses$894,220
Net Income-$118,229
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 19, 2017
Return Version
2016v3.0
Gross Receipts
$775,991
Mission and Program Overview

Mission

To provide collective bargaining for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$177,259$166,051▼ $11,208
Cash and Non-Interest-Bearing Accounts$185,383$87,083▼ $98,300
Accounts Receivable-$55,450-
Land, Buildings, and Equipment, Net$3,742$2,010▼ $1,732
Total Assets$392,725$310,594▼ $82,131
Other Assets Total$26,341--
Liabilities
Accounts Payable and Accrued Expenses$36,086$72,184▲ $36,098
Total Liabilities$36,086$72,184▲ $36,098
Net Assets / Fund Balance
Unrestricted Net Assets$356,639$238,410▼ $118,229
Total Net Assets Fund Balance$356,639$238,410▼ $118,229
Total Liabilities and Net Assets / Fund Balance$392,725$310,594▼ $82,131

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,010$11,276$13,286
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vincent CrehanPresident (fFT$75,085$468$75,553
Kathryn EhrigSec/treas. (FT$68,278$124$68,402
Jeff RichardsonPresidentFT$6,889$11,758$18,647
Shaun SzejnarOfficer (for-$8,990-$8,990
Kevin KlineOfficer (for-$6,706-$6,706
Lydia MooreRecording Se-$6,155-$6,155
Charles SikoraFinancial SeFT-$4,177$4,177
Gary ErhardtOfficer-$3,418-$3,418
James CorneliusOfficer-$3,385-$3,385
Jerome WilliamsOfficer-$3,221-$3,221
Leonard OleksyOfficer-$3,105-$3,105
Muhammad AliOfficer-$3,079-$3,079
John LainisOfficer-$2,656-$2,656
Sue HaagOfficer (for-$2,635-$2,635
Martin SmithOfficer-$2,555-$2,555
John CelenzaOfficer (for-$2,472-$2,472
Murray YoungOfficer-$2,410-$2,410
Ronald GizaVice PresidePT$1,513-$1,513
Alicia MorrisonOfficer-$682-$682
Frank BoiceOfficer-$93-$93

Board Members and Trustees

NameTitle
Joseph MentelOfficer
Kevin OkieOfficer
Ronald SmithOfficer

Highest Paid Contractors

ContractorServicesLocationCompensation
Blitman King LLPLegal443 FRANKLIN ST SUITE 300, Syracuse, NY 13204$112,910
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$741,397
Investment Income
$77
Other Revenue
$34,517
Change in Net Assets
$-118,229

Audited Revenue Reconciliation

Revenue per Audited Statements
$775,991
Total Revenue per Audited Statements
$775,991
Total Revenue per Form 990
$775,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$524,819
Salaries, Compensation, and Employee Benefits$369,401
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$272,113
Payments to Affiliates---$210,841
Fees for Services Legal---$165,322
Other Salaries and Wages---$64,437
Payroll Taxes---$26,181
Occupancy---$21,450
Travel---$18,617
Office Expenses---$17,693
Fees for Services Other---$16,843
Fees for Services Accounting---$12,150
Conferences and Meetings---$7,706
Insurance---$6,618
Other Expenses---$5,970
Pension Plan Contributions---$5,674
Information Technology---$1,757
Depreciation Depletion---$1,732
Advertising---$1,694
Other Employee Benefits---$996
All Other Expenses---$118
Total Functional Expenses$0$0$0$894,220

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$894,220
Total Expenses per Audited Statements$894,220
Total Expenses per Form 990$894,220
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Amalgamated transit union local no. 1342 is a local union that is made up of a membership body.

Form 990, Page 6, Part VI, Line 7A

The local has members who elect one or more members of the governing body (the executive board).

Form 990, Page 6, Part VI, Line 7B

The executive board makes decisions, and such decisions are presented to the members at union meeting for a vote.

Form 990, Page 6, Part VI, Line 11B

Form 990 is provided to the executive board for review and comment prior to the form being filed.

Form 990, Page 6, Part VI, Line 12C

Executive board members sign a conflict of interest statement annually agreeing to comply with the policy.

Form 990, Page 6, Part VI, Line 15A

The top officials of the union are the president and financial secretary/treasurer. Compensation paid to these officials is based on past practice, with raises provided in accordance with what members receive according to the collective bargaining agreement. Management is currently in the process of evaluating the union's practice for determining the compensation of top officials, the process for approval of compensation, and the documentation to be noted in the executive board minutes.

Form 990, Page 6, Part VI, Line 15B

Compensation paid to officers is based on past practice, with raises provided in accordance with what members receive according to the collective bargaining agreement. Management is currently in the process of evaluating the union's practice for determining the compensation paid to all officers, employees, and top management officials, the process for approval of compensation, and the documentation to be noted in the executive board minutes.

Form 990, Page 6, Part VI, Line 19

The local's governing documents (constitution and by-laws) are given to each member. The local's other governmental filings, policies, and financial statements are available to the membership upon request. All documents that are required to be available to the public are available upon request.

Filing and Contact Details

Filer

Filer Name
Amalgamated Transit Union
EIN
16-0707808
Phone
7168259217
Address
196 ORCHARD PARK ROAD, WEST SENECA, NY 14224-2629

Signing Officer

Name
Jeff Richardson
Title
President
Phone
7168259217
Signed
2017-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Richardson
Formed
1945
Legal Domicile
Ny
Voting Board Members
17
Independent Board Members
0
Employees
36

Preparer

Firm
ARCARA ZUCARELLI LENDA & ASSOC CPA'S PC
Address
5214 MAIN ST STE 200, WILLIAMSVILLE, NY 14221
Preparer
David Arcara CPA
Phone
7166342722
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SEC/TREAS. (
IRS990/Form990PartVIISectionAGrp/TitleTxt2OFFICER (FOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4OFFICER (FOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5RECORDING SE
IRS990/Form990PartVIISectionAGrp/TitleTxt6OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt7OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt8OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt9OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt10OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt11OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12OFFICER (FOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt14OFFICER (FOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt17OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt18OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt19OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt20OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21FINANCIAL SE
IRS990/Form990PartVIISectionAGrp/TitleTxt22OFFICER
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IRS990/OtherExpensesGrp/Desc1ELECTION EXPENSE
IRS990/OtherExpensesGrp/Desc2SPECIAL PURPOSE EXP.
IRS990/OtherExpensesGrp/Desc3FAITHFUL PERFORMANCE
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IRS990/OtherOrganizationDsc0UNION
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IRS990/OtherRevenueMiscGrp/Desc2SHARED SERVICE & OTHER
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IRS990/PrincipalOfficerNm0JEFF RICHARDSON
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt011276
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMALGAMATED TRANSIT UNION LOCAL NO. 1342 IS A LOCAL UNION THAT IS MADE UP OF A MEMBERSHIP BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL HAS MEMBERS WHO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY (THE EXECUTIVE BOARD).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD MAKES DECISIONS, AND SUCH DECISIONS ARE PRESENTED TO THE MEMBERS AT UNION MEETING FOR A VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PROVIDED TO THE EXECUTIVE BOARD FOR REVIEW AND COMMENT PRIOR TO THE FORM BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AGREEING TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TOP OFFICIALS OF THE UNION ARE THE PRESIDENT AND FINANCIAL SECRETARY/TREASURER. COMPENSATION PAID TO THESE OFFICIALS IS BASED ON PAST PRACTICE, WITH RAISES PROVIDED IN ACCORDANCE WITH WHAT MEMBERS RECEIVE ACCORDING TO THE COLLECTIVE BARGAINING AGREEMENT. MANAGEMENT IS CURRENTLY IN THE PROCESS OF EVALUATING THE UNION'S PRACTICE FOR DETERMINING THE COMPENSATION OF TOP OFFICIALS, THE PROCESS FOR APPROVAL OF COMPENSATION, AND THE DOCUMENTATION TO BE NOTED IN THE EXECUTIVE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION PAID TO OFFICERS IS BASED ON PAST PRACTICE, WITH RAISES PROVIDED IN ACCORDANCE WITH WHAT MEMBERS RECEIVE ACCORDING TO THE COLLECTIVE BARGAINING AGREEMENT. MANAGEMENT IS CURRENTLY IN THE PROCESS OF EVALUATING THE UNION'S PRACTICE FOR DETERMINING THE COMPENSATION PAID TO ALL OFFICERS, EMPLOYEES, AND TOP MANAGEMENT OFFICIALS, THE PROCESS FOR APPROVAL OF COMPENSATION, AND THE DOCUMENTATION TO BE NOTED IN THE EXECUTIVE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE LOCAL'S GOVERNING DOCUMENTS (CONSTITUTION AND BY-LAWS) ARE GIVEN TO EACH MEMBER. THE LOCAL'S OTHER GOVERNMENTAL FILINGS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE MEMBERSHIP UPON REQUEST. ALL DOCUMENTS THAT ARE REQUIRED TO BE AVAILABLE TO THE PUBLIC ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalEmployeeCnt036
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt072184
IRS990/TotalLiabilitiesGrp/BOYAmt036086

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$1.11$0.97$0.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.03$0.23$0.96$0.89$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.04$0.15$0.87$0.91$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.23$0.04$0.19$0.85$0.87$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.25$0.04$0.21$0.78$0.81$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.04$0.24$0.87$0.87$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.28$0.04$0.24$0.97$1.00$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.05$0.27$0.92$0.89$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.07$0.24$0.78$0.89$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.04$0.36$0.85$0.73$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$0.83$0.82$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.06$0.22$0.73$0.87$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.03$0.42$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.02$0.41$0.92
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.02$0.46$0.88