Civic Intelligence

Amalgamated Transit Union Local 1385

990 • Fiscal year 2019 • EIN 31-0471828

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 24, 2020

6051 N Dixie DrDayton, OH 45414

(937) 264-1385

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.00x

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

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

21st percentile

-7.5%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Top Officer Pay

85th percentile

$21,862

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

21st percentile

-8.4%

Faster asset growth than 21% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

49th percentile

0.5%

Faster revenue growth than 49% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$320,424

Down $29,539 (-8.4%) from 2018

Net Assets

Down

$318,807

Down $30,070 (-8.6%) from 2018

Liabilities

Up

$1,617

Up $531 (+49%) from 2018

Revenue

Up

$399,953

Up $2,165 (+0.5%) from 2018

Expenses

Up

$430,023

Up $26,032 (+6.4%) from 2018

Net Income

Down

-$30,070

Down $23,867 (-385%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $485,229Liabilities 2012: $138Net Assets 2012: $485,0912012Assets 2013: $456,353Liabilities 2013: $1,351Net Assets 2013: $455,0022013Assets 2014: $467,032Liabilities 2014: $1,393Net Assets 2014: $465,6392014Assets 2015: $419,489Liabilities 2015: $2,484Net Assets 2015: $417,0052015Assets 2016: $348,505Liabilities 2016: $1,774Net Assets 2016: $346,7312016Assets 2017: $356,352Liabilities 2017: $1,272Net Assets 2017: $355,0802017Assets 2018: $349,963Liabilities 2018: $1,086Net Assets 2018: $348,8772018Assets 2019: $320,424Liabilities 2019: $1,617Net Assets 2019: $318,8072019Assets 2020: $417,181Liabilities 2020: $516Net Assets 2020: $416,6652020Assets 2021: $490,400Liabilities 2021: $345Net Assets 2021: $490,0552021Assets 2022: $455,322Liabilities 2022: $304Net Assets 2022: $455,0182022Assets 2023: $427,834Liabilities 2023: $735Net Assets 2023: $427,0992023Assets 2024: $391,185Liabilities 2024: $541Net Assets 2024: $390,6442024

Highlighted filing

2019

Assets$320,424
Liabilities$1,617
Net Assets$318,807

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $236,5382012Revenue 2013: $290,678Expenses 2013: $315,807Net Income 2013: -$25,1292013Revenue 2014: $285,088Expenses 2014: $275,279Net Income 2014: $9,8092014Revenue 2015: $336,978Expenses 2015: $381,286Net Income 2015: -$44,3082015Revenue 2016: $336,326Expenses 2016: $412,807Net Income 2016: -$76,4812016Revenue 2017: $404,505Expenses 2017: $396,156Net Income 2017: $8,3492017Revenue 2018: $397,788Expenses 2018: $403,991Net Income 2018: -$6,2032018Revenue 2019: $399,953Expenses 2019: $430,023Net Income 2019: -$30,0702019Revenue 2020: $426,659Expenses 2020: $328,801Net Income 2020: $97,8582020Revenue 2021: $387,467Expenses 2021: $314,077Net Income 2021: $73,3902021Revenue 2022: $342,415Expenses 2022: $377,452Net Income 2022: -$35,0372022Revenue 2023: $376,009Expenses 2023: $403,928Net Income 2023: -$27,9192023Revenue 2024: $388,415Expenses 2024: $424,870Net Income 2024: -$36,4552024

Highlighted filing

2019

Revenue$399,953
Expenses$430,023
Net Income-$30,070
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 24, 2020
Return Version
2019v5.1
Gross Receipts
$399,953
Mission and Program Overview

Mission

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$348,877$318,807▼ $30,070
Land, Buildings, and Equipment, Net$155,602$149,785▼ $5,817
Cash and Non-Interest-Bearing Accounts$141,369$117,552▼ $23,817
Savings and Temporary Cash Investments$52,992$53,087▲ $95
Total Assets$349,963$320,424▼ $29,539
Liabilities
Other Liabilities$1,086$1,617▲ $531
Total Liabilities$1,086$1,617▲ $531
Net Assets / Fund Balance
Total Net Assets Fund Balance$348,877$318,807▼ $30,070
Total Liabilities and Net Assets / Fund Balance$349,963$320,424▼ $29,539

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$68,597$9,887$78,484
Land$74,244-$74,244
Equipment$6,944$11,326$18,270
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tanika ThompsonFinancial Sec-treasurerPT$21,862-$21,862
Kelly MoonRecording Secretary-$17,779-$17,779
Gregory SibleyVice President-$13,740$85$13,825
Matthew G TrimbleExec Board-$7,237$85$7,322
John BirdsongExec Board-$5,576-$5,576
Karen GilesExec Board-$2,880-$2,880
Michael ArtkampSteward-$1,859-$1,859
George RossExec Board-$1,495-$1,495
Micah JonesSteward-$711-$711
Darrell D HoodSteward-$350-$350
Kristy DowningSteward-$200-$200

Board Members and Trustees

NameTitle
Gerald DuncanPresidentbusiness Agent
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$397,766
Investment Income
$95
Other Revenue
$2,092
Change in Net Assets
$-30,070

Audited Revenue Reconciliation

Revenue per Audited Statements
$399,953
Total Revenue per Audited Statements
$399,953
Total Revenue per Form 990
$399,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$339,931
Salaries, Compensation, and Employee Benefits$90,092
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$86,362--$86,362
Current Officers, Directors, Trustees, and Key Employees$73,689--$73,689
Fees for Services Other$30,298--$30,298
All Other Expenses$15,280--$15,280
Office Expenses$12,557--$12,557
Pension Plan Contributions$10,268--$10,268
Fees for Services Accounting$9,975--$9,975
Other Expenses$8,164--$8,164
Payroll Taxes$6,135--$6,135
Depreciation Depletion$5,817--$5,817
Conferences and Meetings$4,774--$4,774
Insurance$1,167--$1,167
Total Functional Expenses$430,023$0$0$430,023

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$430,023
Expenses per Audited Statements$424,206
Total Expenses per Audited Statements$424,206
Expenses Not Reported on Financial Statements$5,817
Other Expense Adjustments$5,817
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
In-house lobbying only
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withheld$1,617
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 35% controlled entity
No
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

Members or stockholder classes and rights Part VI line 6

There is only one class of members who all have equal rights and voting privileges. Retirees may vote on officers and executive board but have no other rights.

Member election for additional members Part VI line 7A

All members and retirees participate in the election of the officers and executive board.

Governing body decisions Part VI line 7B

All decisions of the executive board are subject to the approval and ratification of the members.

Form 990 governing body review Part VI line 11

The executive board reviews form 990 before it is filed.

Conflict of interest policy compliance Part VI line 12C

The executive board regularly reviews all new hires and new vendors for any possible conflicts of interest.

CEO executive director top management comp Part VI line 15A

Compensation is determined by a vote of the members.

Other officer or key employee compensation Part VI line 15B

Members decide by vote on the compensation of all board members and employees.

Governing documents etc available to public Part VI line 19

All documents and financial statements are available to the public at the union office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Amalgamated Transit Union Local 1385
EIN
31-0471828
Address
6051 N DIXIE DR, DAYTON, OH 45414

Signing Officer

Name
Gerald Duncan
Title
President
Phone
9372641385
Signed
2020-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerald Duncan
Formed
1945
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
0
Employees
11

Preparer

Firm
Swords and Williams CPAs
Address
7801 North Dixie Dr, Dayton, OH 45414-2779
Preparer
J Gary Swords
Phone
9378989196
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Committee expense 4779rent 600building utilities 4515building repair & maintenance 1038 building security 655lawn care 1688waste disposal 1095 snow removal 300building supplies 413auto & parking 197 total 15280

Financial Statement Notes

Other expenses included on Form 990 (Part XII, line 4B)

Non cash charge: depreciation 5817

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

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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt06135
IRS990/PayrollTaxesGrp/TotalAmt06135
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010268
IRS990/PensionPlanContributionsGrp/TotalAmt010268
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GERALD DUNCAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0485000
IRS990/ProgramServiceRevenueGrp/Desc0DUES AND ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0397766
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0397766
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt082
IRS990/PYOtherExpensesAmt0328463
IRS990/PYOtherRevenueAmt0400
IRS990/PYProgramServiceRevenueAmt0397306
IRS990/PYRevenuesLessExpensesAmt0-6203
IRS990/PYSalariesCompEmpBnftPaidAmt075528
IRS990/PYTotalExpensesAmt0403991
IRS990/PYTotalRevenueAmt0397788
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-30070
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0348877
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0318807
IRS990/SavingsAndTempCashInvstGrp/BOYAmt052992
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053087
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt068597
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09887
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt078484
IRS990ScheduleD/EquipmentGrp/BookValueAmt06944
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011326
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018270
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05817
IRS990ScheduleD/ExpensesSubtotalAmt0424206
IRS990ScheduleD/LandGrp/BookValueAmt074244
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt074244
IRS990ScheduleD/OtherExpensesNotIncludedAmt05817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01617
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHELD
IRS990ScheduleD/RevenueSubtotalAmt0399953
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NON CASH CHARGE: DEPRECIATION 5817
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other expenses included on Form 990 (Part XII, line 4b)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0149785
IRS990ScheduleD/TotalExpensesPerForm990Amt0430023
IRS990ScheduleD/TotalLiabilityAmt01617
IRS990ScheduleD/TotalRevenuePerForm990Amt0399953
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0399953
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0424206
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS ONLY ONE CLASS OF MEMBERS WHO ALL HAVE EQUAL RIGHTS AND VOTING PRIVILEGES. RETIREES MAY VOTE ON OFFICERS AND EXECUTIVE BOARD BUT HAVE NO OTHER RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS AND RETIREES PARTICIPATE IN THE ELECTION OF THE OFFICERS AND EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS OF THE EXECUTIVE BOARD ARE SUBJECT TO THE APPROVAL AND RATIFICATION OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE BOARD REVIEWS FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE BOARD REGULARLY REVIEWS ALL NEW HIRES AND NEW VENDORS FOR ANY POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS DETERMINED BY A VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERS DECIDE BY VOTE ON THE COMPENSATION OF ALL BOARD MEMBERS AND EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE UNION OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COMMITTEE EXPENSE 4779RENT 600BUILDING UTILITIES 4515BUILDING REPAIR & MAINTENANCE 1038 BUILDING SECURITY 655LAWN CARE 1688WASTE DISPOSAL 1095 SNOW REMOVAL 300BUILDING SUPPLIES 413AUTO & PARKING 197 TOTAL 15280
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0349963
IRS990/TotalAssetsEOYAmt0320424
IRS990/TotalAssetsGrp/BOYAmt0349963
IRS990/TotalAssetsGrp/EOYAmt0320424
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0430023
IRS990/TotalFunctionalExpensesGrp/TotalAmt0430023
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01086
IRS990/TotalLiabilitiesEOYAmt01617
IRS990/TotalLiabilitiesGrp/BOYAmt01086
IRS990/TotalLiabilitiesGrp/EOYAmt01617
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0348877
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0318807
IRS990/TotalOtherCompensationAmt0170
IRS990/TotalProgramServiceExpensesAmt0430023
IRS990/TotalProgramServiceRevenueAmt0397766
IRS990/TotalReportableCompFromOrgAmt073689
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0399953
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0399953
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0349963
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0320424
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06921 GREELEY AVE
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045424
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GERALD DUNCAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09372641385
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMALGAMATED TRANSIT UNION LOCAL 1385
ReturnHeader/Filer/BusinessNameControlTxt0AMAL
ReturnHeader/Filer/EIN0310471828
ReturnHeader/Filer/USAddress/AddressLine1Txt06051 N DIXIE DR
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045414
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B5F61A667829C98D1ACE4304C682C906500BE29A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B5F61A667829C98D1ACE4304C682C906500BE29A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03140942020092d40xgsn
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-04-01

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