Civic Intelligence

Amalgamated Transit Union Local Division 1342

990 • Fiscal year 2018 • EIN 16-0707808

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 05, 2018

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

84th percentile

0.15x

Higher debt load relative to assets than 84% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.05x

Higher debt load relative to revenue than 71% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

46th percentile

3.2%

Higher net margin than 46% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$99,801

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

47th percentile

1.7%

Faster asset growth than 47% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

19%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$315,783

Up $5,189 (+1.7%) from 2017

Net Assets

Up

$267,533

Up $29,123 (+12%) from 2017

Liabilities

Down

$48,250

Down $23,934 (-33%) from 2017

Revenue

Up

$923,092

Up $147,101 (+19%) from 2017

Expenses

Down

$893,969

Down $251 (-0.0%) from 2017

Net Income

Up

$29,123

Up $147,352 (+125%) from 2017

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

2018

Assets$315,783
Liabilities$48,250
Net Assets$267,533

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

2018

Revenue$923,092
Expenses$893,969
Net Income$29,123
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 5, 2018
Return Version
2017v2.3
Gross Receipts
$923,092
Mission and Program Overview

Mission

To provide collective bargaining for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$87,083$156,051▲ $68,968
Savings and Temporary Cash Investments$166,051$117,091▼ $48,960
Accounts Receivable$55,450$40,781▼ $14,669
Land, Buildings, and Equipment, Net$2,010$1,860▼ $150
Total Assets$310,594$315,783▲ $5,189
Liabilities
Accounts Payable and Accrued Expenses$72,184$48,250▼ $23,934
Total Liabilities$72,184$48,250▼ $23,934
Net Assets / Fund Balance
Unrestricted Net Assets$238,410$267,533▲ $29,123
Total Net Assets Fund Balance$238,410$267,533▲ $29,123
Total Liabilities and Net Assets / Fund Balance$310,594$315,783▲ $5,189

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,860$13,176$15,036
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff RichardsonPresidentFT$78,017$21,784$99,801
Charles SikoraFinancial SeFT$68,420$818$69,238
Ronald GizaVice PresidePT$15,511-$15,511
Lydia MooreRecording Se-$8,523-$8,523
Joseph MentelOfficer-$5,504-$5,504
Kevin OkieOfficer-$5,494-$5,494
Jerome WilliamsOfficer-$5,474-$5,474
Frank BoiceOfficer-$4,546-$4,546
James CorneliusOfficer-$4,233-$4,233
John LainisOfficer-$4,200-$4,200
Gary ErhardtOfficer (for-$4,061-$4,061
Martin SmithOfficer (for-$3,688-$3,688
Ronald SmithOfficer-$3,603-$3,603
Leonard OleksyOfficer-$3,455-$3,455
Muhammad AliOfficer (for-$2,787-$2,787
Murray YoungOfficer-$2,577-$2,577
Joe ZiewickiOfficer-$2,053-$2,053
Alicia MorrisonOfficer-$595-$595

Board Members and Trustees

NameTitle
Frank MuleOfficer
John BottomOfficer

Highest Paid Contractors

ContractorServicesLocationCompensation
Blitman King LLPLegal443 FRANKLIN ST SUITE 300, Syracuse, NY 13204$218,668
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$881,866
Investment Income
$54
Other Revenue
$41,172
Change in Net Assets
$29,123

Audited Revenue Reconciliation

Revenue per Audited Statements
$923,092
Total Revenue per Audited Statements
$923,092
Total Revenue per Form 990
$923,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$534,786
Salaries, Compensation, and Employee Benefits$359,183
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---$254,398
Payments to Affiliates---$217,033
Fees for Services Legal---$169,670
Other Salaries and Wages---$71,460
Payroll Taxes---$25,891
Occupancy---$21,400
Travel---$20,309
Office Expenses---$19,687
Fees for Services Other---$17,395
Fees for Services Accounting---$12,300
All Other Expenses---$8,891
Conferences and Meetings---$6,851
Pension Plan Contributions---$6,474
Insurance---$6,452
Other Expenses---$3,088
Depreciation Depletion---$1,900
Other Employee Benefits---$960
Information Technology---$658
Advertising---$500
Total Functional Expenses$0$0$0$893,969

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$893,969
Total Expenses per Audited Statements$893,969
Total Expenses per Form 990$893,969
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
Yes
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 4

The local amended its by-laws as follows: - the base salary of the president/business agent shall be the maximum hourly metro operator rate (plus longevity) multiplied by 62.5 straight time hours. - the base salary of the financial secretary/treasurer shall be the maximum hourly metro operator rate (plus longevity) multiplied by 57 straight time hours. - any full-time officer of amalgamated local 1342 who retires from the company and fulfills the remainder of his/her term while in office will be required to pay union dues and any assessments.

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 reviewed by the president and the financial secretary/treasurer prior to filing. The form is provided to the executive board upon request.

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 governed by the by-laws of the local.

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

Compensation paid to officers is based on the by-laws of the local, with officers being paid a board allowance. If an officer is called in during the work day they are paid for lost time in accordance with the by-laws.

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
2018-11-05
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
40

Preparer

Firm
ARCARA ZUCARELLI LENDA & ASSOC CPA'S PC
Address
5214 MAIN ST STE 200, WILLIAMSVILLE, NY 14221
Preparer
David Arcara CPA
Phone
7166342722
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require the management of the union to evaluate tax positions taken by the union and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the union, and has concluded that as of june 30, 2018 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes the union is no longer subject to income tax examination for years prior to june 30, 2015.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCIAL SE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt8OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt9OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt16OFFICER
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IRS990/OtherExpensesGrp/Desc3RETIREE GIFTS
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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/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE MANAGEMENT OF THE UNION TO EVALUATE TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2018 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE UNION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO JUNE 30, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0893969
IRS990ScheduleD/TotalRevenuePerForm990Amt0923092
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0893969
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL AMENDED ITS BY-LAWS AS FOLLOWS: - THE BASE SALARY OF THE PRESIDENT/BUSINESS AGENT SHALL BE THE MAXIMUM HOURLY METRO OPERATOR RATE (PLUS LONGEVITY) MULTIPLIED BY 62.5 STRAIGHT TIME HOURS. - THE BASE SALARY OF THE FINANCIAL SECRETARY/TREASURER SHALL BE THE MAXIMUM HOURLY METRO OPERATOR RATE (PLUS LONGEVITY) MULTIPLIED BY 57 STRAIGHT TIME HOURS. - ANY FULL-TIME OFFICER OF AMALGAMATED LOCAL 1342 WHO RETIRES FROM THE COMPANY AND FULFILLS THE REMAINDER OF HIS/HER TERM WHILE IN OFFICE WILL BE REQUIRED TO PAY UNION DUES AND ANY ASSESSMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMALGAMATED TRANSIT UNION LOCAL NO. 1342 IS A LOCAL UNION THAT IS MADE UP OF A MEMBERSHIP BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LOCAL HAS MEMBERS WHO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY (THE EXECUTIVE BOARD).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE BOARD MAKES DECISIONS, AND SUCH DECISIONS ARE PRESENTED TO THE MEMBERS AT UNION MEETING FOR A VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY THE PRESIDENT AND THE FINANCIAL SECRETARY/TREASURER PRIOR TO FILING. THE FORM IS PROVIDED TO THE EXECUTIVE BOARD UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXECUTIVE BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AGREEING TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE TOP OFFICIALS OF THE UNION ARE THE PRESIDENT AND FINANCIAL SECRETARY/TREASURER. COMPENSATION PAID TO THESE OFFICIALS IS GOVERNED BY THE BY-LAWS OF THE LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION PAID TO OFFICERS IS BASED ON THE BY-LAWS OF THE LOCAL, WITH OFFICERS BEING PAID A BOARD ALLOWANCE. IF AN OFFICER IS CALLED IN DURING THE WORK DAY THEY ARE PAID FOR LOST TIME IN ACCORDANCE WITH THE BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE 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 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/TotalAmt020309
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.05$0.27$0.92$0.89$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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