Civic Intelligence

Transportation Communication Union

EIN 23-7043247 • 501(c)5 • Lincoln, CA

Profile

Labor Union

PO Box 1323Lincoln, CA 95648

www.upyardmasters.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-1.6%

Higher net margin than 38% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$84,392

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 53.7% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

44th percentile

-0.2%

Faster asset growth than 44% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

38th percentile

-1.3%

Faster revenue growth than 38% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$101,010

Down $687 (-0.7%) from 2021

Liabilities

Up

$100

Up $62 (+163%) from 2021

Net Assets

Down

$100,910

Down $749 (-0.7%) from 2021

Operations
Liabilities / Revenue61st percentileNet Margin38th percentile

Revenue

Down

$157,246

Down $6,497 (-4.0%) from 2021

Expenses

Up

$159,812

Up $11,694 (+7.9%) from 2021

Net Income

Down

-$2,566

Down $18,191 (-116%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $49,131Liabilities 2011: $2,710Net Assets 2011: $46,4212011Assets 2012: $43,756Net Assets 2012: $43,7562012Assets 2013: $69,194Liabilities 2013: $2,228Net Assets 2013: $66,9662013Assets 2014: $49,655Liabilities 2014: $2,272Net Assets 2014: $47,3832014Assets 2015: $59,495Liabilities 2015: $3,569Net Assets 2015: $55,9262015Assets 2017: $64,771Liabilities 2017: $2,679Net Assets 2017: $62,0922017Assets 2018: $45,259Liabilities 2018: $0Net Assets 2018: $45,2592018Assets 2020: $86,034Net Assets 2020: $86,0342020Assets 2021: $101,697Liabilities 2021: $38Net Assets 2021: $101,6592021Assets 2024: $101,010Liabilities 2024: $100Net Assets 2024: $100,9102024

Highlighted filing

2024

Assets$101,010
Liabilities$100
Net Assets$100,910
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $190,514Expenses 2011: $215,782Net Income 2011: -$25,2682011Revenue 2012: $191,735Expenses 2012: $194,400Net Income 2012: -$2,6652012Revenue 2013: $209,790Expenses 2013: $186,580Net Income 2013: $23,2102013Revenue 2014: $194,496Expenses 2014: $214,079Net Income 2014: -$19,5832014Revenue 2015: $203,774Expenses 2015: $195,231Net Income 2015: $8,5432015Revenue 2017: $206,650Expenses 2017: $204,639Net Income 2017: $2,0112017Revenue 2018: $202,050Expenses 2018: $218,883Net Income 2018: -$16,8332018Revenue 2020: $186,422Expenses 2020: $169,066Net Income 2020: $17,3562020Revenue 2021: $163,743Expenses 2021: $148,118Net Income 2021: $15,6252021Revenue 2024: $157,246Expenses 2024: $159,812Net Income 2024: -$2,5662024

Highlighted filing

2024

Revenue$157,246
Expenses$159,812
Net Income-$2,566
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$101,010
Liabilities
$100
Net assets
$100,910
Revenue
$157,246
Expenses
$159,812
Net income
-$2,566
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.57$1.60$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$1.64$1.48$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.86$1.86$1.69$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.45$2.02$2.19$0.17
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.03$0.62$2.07$2.05$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.04$0.56$2.04$1.95$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.47$1.94$2.14$0.20
2013Detailed filing. Detailed filing data is available for this year.$0.69$0.02$0.67$2.10$1.87$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.44$1.92$1.94$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.03$0.46$1.91$2.16$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 12, 2025
Return Version
2024v5.1
Gross Receipts
$157,246
Mission and Program Overview

Mission

Labor Union

Program Services

DescriptionGrantsExpenses
The Association's primary purposes are to unite Railway Supervisors and to assist its 168 members in retaining the maximum protection in their employment through legal means.--
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carla HendersonG Chairman/GstFT$84,392-$84,392
Gregory WeaverVice ChairmanPT$8,150-$8,150
Bryan PowersDist. Chairman-$6,513-$6,513
Jason CarterDist Chairman-$4,945-$4,945
Aaron CornellDist. Chairman-$3,900-$3,900
Brett FlintDist. Chairman-$3,900-$3,900
Filing and Contact Details

Filer

Filer Name
Transportation Communication Union
EIN
23-7043247
Phone
9166987438
Address
PO Box 1323, Lincoln, CA 95648

Signing Officer

Name
Carla Henderson
Title
G Chairman/GST
Signed
2025-06-12
Discuss with paid preparer
Yes

Preparer

Firm
Jensen Smith Certified Public Accountants Inc
Address
661 5th St Ste 101, Lincoln, CA 95648
Preparer
Jennifer M Jensen CPA
Phone
9164341662
Supplemental Narrative

Additional Explanations

Other Revenue.1

“Miscellaneous $684”

Other Expenses.1002

“Office Expenses $386”

Other Expenses.1005

“Travel $10262”

Other Expenses.1012

“Insurance $3612”

Other Expenses.1

“Storage $1270”

Other Expenses.2

“Supplies Expenses $692”

Other Expenses.4

“Telephone $523”

Other Expenses.5

“Convention $487”

Other Expenses.6

“Post Office Box $256”

Other Expenses.7

“Meeting Expense $175”

Other Expenses.8

“Small Equipment $91”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1647 Accounts Payable and Accrued Expenses - Ending $100”

Raw XML Appendix139 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Carla Henderson
IRS990EZ/BooksInCareOfDetail/PhoneNum09166987438
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0587 Mallard Place
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lincoln
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095648
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0105123
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0101010
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2566
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03400
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0105123
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0101010
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0157246
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01351
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0155211
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0103476
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0100910
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0103476
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0100910
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt420.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt54.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt03900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt184392
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt24945
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt36513
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt48150
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt53900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Aaron Cornell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Carla Henderson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jason Carter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Bryan Powers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Gregory Weaver
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Brett Flint
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Dist. Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1G Chairman/GST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Dist Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Dist. Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Dist. Chairman
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt017754
IRS990EZ/OtherRevenueTotalAmt0684
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Labor Union
IRS990EZ/PrintingPublicationsPostageAmt0583
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Association's primary purposes are to unite Railway Supervisors and to assist its 168 members in retaining the maximum protection in their employment through legal means.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0138075
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01647
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0100
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0159812
IRS990EZ/TotalRevenueAmt0157246
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0www.upyardmasters.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Miscellaneous $684
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $386
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel $10262
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $3612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Storage $1270
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Supplies Expenses $692
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Telephone $523
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Convention $487
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Post Office Box $256
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Meeting Expense $175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Small Equipment $91
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Payable and Accrued Expenses - Beginning $1647 Accounts Payable and Accrued Expenses - Ending $100
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Carla Henderson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0G Chairman/GST
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Transportation Communication Union
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SB No 555Western Railway Supervisors
ReturnHeader/Filer/BusinessNameControlTxt0TRAN
ReturnHeader/Filer/EIN0237043247
ReturnHeader/Filer/PhoneNum09166987438
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1323
ReturnHeader/Filer/USAddress/CityNm0Lincoln
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095648
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472319412
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jensen Smith Certified Public Accountants Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0661 5th St Ste 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lincoln
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095648
ReturnHeader/PreparerPersonGrp/PhoneNum09164341662
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jennifer M Jensen CPA
ReturnHeader/ReturnTs02025-06-12T10:26:54-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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