Civic Intelligence

Amalgamated Transit Union Local 1704

990 • Fiscal year 2017 • EIN 33-0666806

Jul 01, 2016 to Jun 30, 2017 • Filed on Jun 06, 2018

PO Box 172San Bernardino, CA 92402

(909) 885-7767

Siviq Scores

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

Liabilities / Assets

89th percentile

0.11x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.02x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

41st percentile

1.3%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

87th percentile

$28,488

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

39th percentile

0.2%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

57th percentile

3.0%

Faster revenue growth than 57% of similar nonprofits.

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

Assets

Up

$84,585

Up $173 (+0.2%) from 2016

Net Assets

Up

$74,994

Up $6,506 (+9.5%) from 2016

Liabilities

Down

$9,591

Down $6,333 (-40%) from 2016

Revenue

Up

$488,559

Up $14,373 (+3.0%) from 2016

Expenses

Up

$482,053

Up $7,056 (+1.5%) from 2016

Net Income

Up

$6,506

Up $7,317 (+902%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2015: $104,678Liabilities 2015: $35,379Net Assets 2015: $69,2992015Assets 2016: $84,412Liabilities 2016: $15,924Net Assets 2016: $68,4882016Assets 2017: $84,585Liabilities 2017: $9,591Net Assets 2017: $74,9942017Assets 2018: $117,213Liabilities 2018: $0Net Assets 2018: $117,2132018Assets 2019: $82,419Liabilities 2019: $0Net Assets 2019: $82,4192019Assets 2020: $53,470Liabilities 2020: $25,000Net Assets 2020: $28,4702020Assets 2021: $8,175Liabilities 2021: $0Net Assets 2021: $8,1752021Assets 2022: $43,025Liabilities 2022: $0Net Assets 2022: $43,0252022Assets 2023: $70,711Liabilities 2023: $0Net Assets 2023: $70,7112023Assets 2024: $91,918Liabilities 2024: $0Net Assets 2024: $91,9182024Assets 2025: $137,165Liabilities 2025: $0Net Assets 2025: $137,1652025

Highlighted filing

2017

Assets$84,585
Liabilities$9,591
Net Assets$74,994

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $451,827Expenses 2015: $403,343Net Income 2015: $48,4842015Revenue 2016: $474,186Expenses 2016: $474,997Net Income 2016: -$8112016Revenue 2017: $488,559Expenses 2017: $482,053Net Income 2017: $6,5062017Revenue 2018: $520,769Expenses 2018: $488,141Net Income 2018: $32,6282018Revenue 2019: $456,408Expenses 2019: $491,202Net Income 2019: -$34,7942019Revenue 2020: $435,676Expenses 2020: $489,625Net Income 2020: -$53,9492020Revenue 2021: $296,631Expenses 2021: $316,926Net Income 2021: -$20,2952021Revenue 2022: $293,749Expenses 2022: $258,899Net Income 2022: $34,8502022Revenue 2023: $309,752Expenses 2023: $282,066Net Income 2023: $27,6862023Revenue 2024: $324,407Expenses 2024: $303,200Net Income 2024: $21,2072024Revenue 2025: $399,218Expenses 2025: $353,971Net Income 2025: $45,2472025

Highlighted filing

2017

Revenue$488,559
Expenses$482,053
Net Income$6,506
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jun 6, 2018
Return Version
2016v3.1
Gross Receipts
$488,559
Mission and Program Overview

Mission

See Schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$78,977$77,188▼ $1,789
Land, Buildings, and Equipment, Net$835$2,797▲ $1,962
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$84,412$84,585▲ $173
Other Assets Total$4,600$4,600→ $0
Liabilities
Accounts Payable and Accrued Expenses$15,477$8,061▼ $7,416
Other Liabilities$447$1,530▲ $1,083
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$15,924$9,591▼ $6,333
Net Assets / Fund Balance
Unrestricted Net Assets$68,488$74,994▲ $6,506
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$68,488$74,994▲ $6,506
Total Liabilities and Net Assets / Fund Balance$84,412$84,585▲ $173

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,797$5,734$8,531
Other Assets Org$4,600--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gerald NunezFinancial SecretaryPT$28,488$28,488
Jeff CaldwellPresident/bus Agent - PastPT$17,668$17,668
Joe ArmentaVice PresidentPT$12,640$12,640
Joanne Barnesrecording secretary-$11,164$11,164
Tonya MillerExecutive Board-$10,975$10,975
Alfred FloresExecutive Board-$9,944$9,944
Shannon RitcheyExecutive Board - Past-$8,863$8,863
Landru GaviriaExecutive Board - Past-$6,774$6,774

Board Members and Trustees

NameTitle
Ronnie DavisPRESIDENT/bus agent
Clifton WilliamsExecutive Board
Osha LandExecutive Board
Steven NewtonExecutive Board
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$483,622
Investment Income
$6
Other Revenue
$4,931
Change in Net Assets
$6,506

Audited Revenue Reconciliation

Revenue per Audited Statements
$488,559
Total Revenue per Audited Statements
$488,559
Total Revenue per Form 990
$488,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$359,937
Salaries, Compensation, and Employee Benefits$122,116
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---$105,813
Payments to Affiliates---$98,766
Fees for Services Legal---$55,545
Occupancy---$34,682
Office Expenses---$30,177
Fees for Services Other---$16,032
Fees for Services Accounting---$13,645
Travel---$12,765
Payroll Taxes---$12,120
Conferences and Meetings---$6,062
Other Salaries and Wages---$4,183
Insurance---$3,752
Other Expenses---$3,079
Advertising---$1,287
Depreciation Depletion---$1,004
Information Technology---$598
Total Functional Expenses$0$0$0$482,053

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$482,053
Total Expenses per Audited Statements$482,053
Total Expenses per Form 990$482,053
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$1,530
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
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
Filing and Contact Details

Filer

Filer Name
Amalgamated Transit Union Local 1704
EIN
33-0666806
In Care Of
% GERALD NUNEZ
Phone
9098857767
Address
PO BOX 172, SAN BERNARDINO, CA 92402

Signing Officer

Name
Gerald Nunez
Title
Financial Secretary
Phone
9098857767
Signed
2018-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
gerald nunez
Formed
1996
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
1
Employees
10
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
Ronald D Chandler
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

Unite members into one organization for the purpose of improving economic advantages through collective bargaining and to promote the social awareness of its membership. part vi, lines 6-7: The voting members of the local union are active members who pay full dues. these members elect the members of the governing body and approve significant decisions of the governing body. PART VI, LINE 8B: THE LOCAL union DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. part vi, line 11b: THE FORM 990 WAS PROVIDED TO THE RESPONSIBLE OFFICER FOR REVIEW PRIOR TO FILING. part vi, line 15: Compensation to officers is approved by the membership and is described in the local union's by-laws. part vi, line 19: Local union's by-laws and financial statements are maintained in the local union's office and are available upon request.

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 the local union and recognize a tax liability if the local union has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The local union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RENT DEPOSIT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0488559
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL UNION AND RECOGNIZE A TAX LIABILITY IF THE LOCAL UNION HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE LOCAL UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0part x, line 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Unite members into one organization for the purpose of improving economic advantages through collective bargaining and to promote the social awareness of its membership. part vi, lines 6-7: The voting members of the local union are active members who pay full dues. these members elect the members of the governing body and approve significant decisions of the governing body. PART VI, LINE 8B: THE LOCAL union DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. part vi, line 11b: THE FORM 990 WAS PROVIDED TO THE RESPONSIBLE OFFICER FOR REVIEW PRIOR TO FILING. part vi, line 15: Compensation to officers is approved by the membership and is described in the local union's by-laws. part vi, line 19: Local union's by-laws and financial statements are maintained in the local union's office and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1 AND PART III, LINES 1 AND 4A:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMALGAMATED TRANSIT INTERNATIONAL UNION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR ORG
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05025 WISCONSIN AVE NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020016
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