Civic Intelligence

Transportation Communications Unioniam

990 • Fiscal year 2016 • EIN 31-6000450

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 05, 2017

Refreshing map…

3 Research PlaceRockville, MD 20850

(301) 948-4910

Siviq Scores

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

Liabilities / Assets

80th percentile

0.37x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.34x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2016

Net Margin

35th percentile

3.2%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

90th percentile

$398,916

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2016 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2016

Asset Growth

58th percentile

7.7%

Faster asset growth than 58% of similar nonprofits.

2016 filings • 501(c)5 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

24th percentile

-0.5%

Faster revenue growth than 24% of similar nonprofits.

2016 filings • 501(c)5 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Assets

Up

$40,464,210

Up $2,895,267 (+7.7%) from 2015

Net Assets

Up

$25,678,945

Up $3,297,240 (+15%) from 2015

Liabilities

Down

$14,785,265

Down $401,973 (-2.6%) from 2015

Revenue

Down

$43,754,197

Down $228,027 (-0.5%) from 2015

Expenses

Up

$42,354,806

Up $204,593 (+0.5%) from 2015

Net Income

Down

$1,399,391

Down $432,620 (-24%) from 2015

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $25,728,375Liabilities 2010: $10,399,977Net Assets 2010: $15,328,3982010Assets 2011: $30,509,013Liabilities 2011: $12,607,491Net Assets 2011: $17,901,5222011Assets 2013: $35,468,358Liabilities 2013: $14,373,555Net Assets 2013: $21,094,8032013Assets 2014: $35,356,497Liabilities 2014: $15,129,380Net Assets 2014: $20,227,1172014Assets 2015: $37,568,943Liabilities 2015: $15,187,238Net Assets 2015: $22,381,7052015Assets 2016: $40,464,210Liabilities 2016: $14,785,265Net Assets 2016: $25,678,9452016Assets 2017: $43,232,942Liabilities 2017: $14,964,721Net Assets 2017: $28,268,2212017Assets 2018: $39,307,039Liabilities 2018: $15,266,711Net Assets 2018: $24,040,3282018Assets 2021: $52,081,402Liabilities 2021: $18,260,419Net Assets 2021: $33,820,9832021Assets 2022: $41,649,587Liabilities 2022: $17,308,454Net Assets 2022: $24,341,1332022Assets 2024: $46,661,022Liabilities 2024: $17,244,217Net Assets 2024: $29,416,8052024

Highlighted filing

2016

Assets$40,464,210
Liabilities$14,785,265
Net Assets$25,678,945

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $31,698,8242010Expenses 2011: $32,015,9802011Revenue 2013: $41,069,923Expenses 2013: $41,457,088Net Income 2013: -$387,1652013Revenue 2014: $43,191,566Expenses 2014: $44,611,263Net Income 2014: -$1,419,6972014Revenue 2015: $43,982,224Expenses 2015: $42,150,213Net Income 2015: $1,832,0112015Revenue 2016: $43,754,197Expenses 2016: $42,354,806Net Income 2016: $1,399,3912016Revenue 2017: $42,501,480Expenses 2017: $42,551,179Net Income 2017: -$49,6992017Revenue 2018: $40,939,598Expenses 2018: $44,197,686Net Income 2018: -$3,258,0882018Revenue 2021: $35,935,195Expenses 2021: $37,281,270Net Income 2021: -$1,346,0752021Revenue 2022: $40,261,858Expenses 2022: $43,708,130Net Income 2022: -$3,446,2722022Revenue 2024: $46,348,290Expenses 2024: $46,258,108Net Income 2024: $90,1822024

Highlighted filing

2016

Revenue$43,754,197
Expenses$42,354,806
Net Income$1,399,391
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 5, 2017
Return Version
2016v3.0
Gross Receipts
$43,754,197
Mission and Program Overview

Mission

The negotiation and enforcement of collective bargain agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$25,144,005$28,128,308▲ $2,984,303
Cash and Non-Interest-Bearing Accounts$4,562,537$5,273,754▲ $711,217
Savings and Temporary Cash Investments$4,109,106$4,371,222▲ $262,116
Land, Buildings, and Equipment, Net$1,262,642$1,316,945▲ $54,303
Accounts Receivable$1,761,053$1,225,942▼ $535,111
Prepaid Expenses and Deferred Charges$139,066$148,039▲ $8,973
Total Assets$37,568,943$40,464,210▲ $2,895,267
Other Assets Total$590,534$0▼ $590,534
Liabilities
Other Liabilities$10,172,397$10,098,806▼ $73,591
Accounts Payable and Accrued Expenses$3,185,494$3,361,230▲ $175,736
Deferred Revenue$1,829,347$1,325,229▼ $504,118
Total Liabilities$15,187,238$14,785,265▼ $401,973
Net Assets / Fund Balance
Unrestricted Net Assets$22,381,705$25,678,945▲ $3,297,240
Total Net Assets Fund Balance$22,381,705$25,678,945▲ $3,297,240
Total Liabilities and Net Assets / Fund Balance$37,568,943$40,464,210▲ $2,895,267

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,012,910$4,541,127$5,554,037
Land$304,035-$304,035
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scardelletti Robert aNational PresidentFT$322,256$76,660$398,916
Parker JoelSpec Asst to Ip/ NationalFT$242,881$111,491$354,372
Oathout Russell CNational Secretary-treasurFT$225,905$111,049$336,954
Maratea ArthurNational Vice-presidentFT$183,275$103,662$286,937
Boyd StanleyNational Vice-presidentFT$184,978$68,850$253,828
Johnson Richard aGeneral Pres Carmen /natioFT$183,275$61,162$244,437
Kloos RonaldNational Vice-presidentFT$183,275$56,295$239,570
Truhler ThomasNational Vice-presidentFT$183,275$55,470$238,745
Tingle CarlAssistant General PresidenFT$162,925$53,675$216,600
Grissom DonaldGeneral Vice President CARFT$152,508$46,143$198,651
Wilhelm StevenExecutive Director of ContFT$136,090$44,429$180,519
Gifford DavidExec Director communications/national RepFT$135,970$43,311$179,281
Dettman DianeSenior Executive DirectorFT$135,970$42,586$178,556
Hollis MatthewNational Vice-presidentFT$127,138$42,406$169,544

Highest Paid Contractors

ContractorServicesLocationCompensation
UniontrackComputer Consulting3 RESEARCH PLACE, Rockville, MD 20850$943,038
Guerrieri Edmond Clayman & BLegal1850 K STREET NW, Washington, DC 20006$377,607
Prestige Technologies INCComputer Consulting3 RESEARCH PLACE, Rockville, MD 20850$293,714
Calibre CPA Group PllcAudit7501 WISCONSIN AVENUE SUITE 1200 WE, Bethesda, MD 20814$118,000
Revenue and Support

Revenue Composition

Contributions and Grants
$4,090
Program Service Revenue
$42,276,759
Investment Income
$654,975
Other Revenue
$818,373
All Other Contributions
$4,090
Change in Net Assets
$1,399,391

Audited Revenue Reconciliation

Revenue per Audited Statements
$43,754,197
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,597,506
Total Revenue per Audited Statements
$45,351,703
Total Revenue per Form 990
$43,754,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,350,467
Salaries, Compensation, and Employee Benefits$20,001,860
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$14,763,708
Other Salaries and Wages---$9,339,025
Other Employee Benefits---$5,908,289
Travel---$2,805,679
Office Expenses---$2,170,652
Payroll Taxes---$2,098,234
Current Officers, Directors, Trustees, and Key Employees---$2,056,287
Fees for Services Other---$747,612
Pension Plan Contributions---$600,025
Depreciation Depletion---$301,682
Fees for Services Legal---$211,835
Insurance---$194,201
Fees for Services Accounting---$103,500
Other Expenses---$23,479
Benefits to Members---$2,479
Total Functional Expenses$0$0$0$42,354,806

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$42,354,806
Total Expenses per Audited Statements$42,354,806
Total Expenses per Form 990$42,354,806
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David K GiffordFamily Member of an OfficerEmployed by the OrganizationNo$179,282
Robert a Scardelletti IiFamily Member of an OfficerEmployed by the OrganizationNo$170,936
Cathleen ParkerFamily Member of an OfficerEmployed by the OrganizationNo$170,842
Allison ParkerFamily Member of an OfficerEmployed by the OrganizationNo$133,803
Shannon KloosFamily Member of an OfficerEmployed by the OrganizationNo$95,855
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Benefit Obligation$9,757,965
Deferred Compensation Plan$340,841
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has voting members.

Form 990, Part VI, Section A, Line 7A

Tcu's executive council is elected by the delegates to its national convention, who themselves are directly elected by the members of their respective local lodges.

Form 990, Part VI, Section A, Line 7B

Delegates elected directly by union members consider all union policies at its national convention held every 4 years. In addition, the decision to enter a collective bargaining agreement covering members in the railroad industry on a national basis is subject to membership ratifications.

Form 990, Part VI, Section B, Line 11B

The organization's independent accounting firm prepares the form based on information supplied by the organization. The completed form is returned to the organization and reviewed by the director of accounting and national secretary-treasurer.

Form 990, Part VI, Section B, Line 15

Compensation of tcu's national president and national secretary-treasurer is established by tcu's national convention by local delegates elected directly by the membership. Compensation of tcu's national vice presidents including the carmen division general president, carmen division assistant general president and the carmen division vice president is established by tcu's national convention by local delegates elected directly by the membership.

Form 990, Part VI, Section C, Line 19

The organization's constitution is available on its website.

Filing and Contact Details

Filer

Filer Name
Transportation Communications Unioniam
EIN
31-6000450
Phone
3019484910
Address
3 RESEARCH PLACE, ROCKVILLE, MD 20850

Signing Officer

Name
Robert a Scardelletti
Title
President
Phone
3019484910
Signed
2017-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert a Scardelletti
Formed
1899
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
0
Employees
284
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Joann Woodson CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Effect of adopting sfas 158 300,343.

Part XII, Line 2C

The executive council has the responsibility to oversee the audit and selection of the auditors.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by tcu/iam and recognize a tax liability (or asset) if the organization has taken an uncertain tax 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 tcu/iam, and has concluded that as of december 31, 2016, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Tcu/iam is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes that tcu/iam's income tax returns for the tax years ended december 31, 2013 through 2015 remain subject to examination, based on the normal statutory periods subject to audit, notwithstanding any events or circumstances that may exist which could expand the open period.

Raw XML AppendixShowing 400 of 730 raw XML fields

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IRS990/Form990PartVIISectionAGrp/TitleTxt3NATIONAL VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4GENERAL PRES CARMEN /NATIO
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IRS990/Form990PartVIISectionAGrp/TitleTxt8NATIONAL VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9ASSISTANT GENERAL PRESIDEN
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXEC DIR-COMMUNICATIONS/NATIONAL REP
IRS990/Form990PartVIISectionAGrp/TitleTxt11GENERAL VICE PRESIDENT CAR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR OF CONT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY TCU/IAM AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX 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 TCU/IAM, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. TCU/IAM IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THAT TCU/IAM'S INCOME TAX RETURNS FOR THE TAX YEARS ENDED DECEMBER 31, 2013 THROUGH 2015 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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