Amalgamated Transit Union FY2022 filing

Not tax-deductible

Worcester, MA501(c)(5)EmploymentEIN 04-1917661

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Member benefits - labor Union

51¢ of each $1 spent went to programs.
$128K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $10K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
51%
of spending
Worth a look: 51% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$128K
to officers and key staff · 44% of spending
Concern: pay to officers and key staff is 44% of spending; over 30%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$222K
-6% vs prior year
Spent
$290K
To programs
51%
Net assets
$85K
By yearFY2020–FY2025
Revenue
$222K
FY2022▼ -6%
Revenue by fiscal year
FY2020$263K
FY2021$235K
FY2022$222K
FY2023$243K
FY2024$322K
FY2025$355K
Expenses
$290K
FY2022▲ +12%
Expenses by fiscal year
FY2020$234K
FY2021$258K
FY2022$290K
FY2023$267K
FY2024$302K
FY2025$346K
Net assets
$85K
FY2022▼ -44%
Net assets by fiscal year
FY2020$175K
FY2021$152K
FY2022$85K
FY2023$61K
FY2024$81K
FY2025$90K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1940.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

51 cents of each dollar spent went to programs.

Program services 51% · $149K Management & general 49% · $141K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $128K paid to officers and key staff.

Part VII, Section A · reportable compensation
Fin Sec / Ba
$115,060Pt VII · Sec A
President
$9,851Pt VII · Sec A
Recording Se
$1,839Pt VII · Sec A
$1,216Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A

Kenneth Kephart JR’s $130K as Fin Sec / Ba is at the 91st percentile of top reported officer pay among 1216 $100K–1M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kenneth Kephart JR$129,894$122,484$119,919$115,060$101,065$101,212
Kevin Odum$3,835$1,282$4,553$9,851$5,656$7,241
June Silva—————$5,031
June Elrifai—$1,401$2,725$1,839$3,312—
Shane Szkutak——$3,277$1,216——
Dorothy Jones$2,243—————
Thomas Cane$683—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Amalgamated Transit Union executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Amalgamated Transit Union is a member-serving organization based in Worcester, MA.

Provided by the organization

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1 program service account for $149K of program spending, described in the organization's own filed words · FY2022.
01

Benefits to member of local labor union

$149Kprogram expense

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By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$222K
Ln 12
Fees for servicesLn 2g$222K
Other incomeLn 4–11$184
Investment incomeLn 3$1
Money outPt IX
$290K
Ln 25
Programscol B$149K
Managementcol C$141K
Owns and owesPt X
$85K
net assets · Ln 32
Cash and savingsLn 1–2$85K
Total assetsLn 16$85K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A4
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$222K
Investment incomeLn 3$1
Other incomeLn 4–11$184
Total revenueLn 12$222K
Assets in detailPt X, end of year
CashLn 1$85K
Cash and savings togetherLn 1–2$85K
Total assetsLn 16$85K
LiabilitiesLn 26$0
Net assetsLn 32$85K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$152K$85K
Total assetsLn 16$152K$85K
LiabilitiesLn 26$0$0
Net assetsLn 32$152K$85K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$128K$13K$115K
Other employee benefitsLn 9$8K$8K
Payroll taxesLn 10$10K$10K
Legal feesLn 11b$13K$13K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$9K$6K$3K
OccupancyLn 16$9K$9K
Conferences, conventions and meetingsLn 19$18K$18K
Other expenses (24a–d)Ln 24$91K$89K$2K
All other expensesLn 24e$1K$1K$32
Total functional expensesLn 25$290K$149K$141K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $355K$346K$9K$90K 990 PDF
FY2024 $322K$302K$20K$81K 990 PDF
FY2023 $243K$267K−$24K$61K 990 PDF
FY2022 Viewing $222K$290K−$68K$85K 990 PDF
FY2021 $235K$258K−$23K$152K 990 PDF
FY2020 $263K$234K$28K$175K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $222,378 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $222,193$222,193
VIII-3 Investment incomeExcluded from tax $1$1
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $184$184
VIII-12 Total revenueExcluded from tax $222,378$222,378
Part IX · Statement of functional expenses $290,168 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $12,906 · Management $115,060$127,966
IX-9 Other employee benefitsManagement $7,688$7,688
IX-10 Payroll taxesManagement $9,535$9,535
IX-11b Legal feesPrograms $13,461$13,461
IX-11c Accounting feesManagement $3,205$3,205
IX-13 Office expensesPrograms $5,788 · Management $3,327$9,115
IX-16 OccupancyPrograms $9,000$9,000
IX-19 Conferences, conventions and meetingsPrograms $17,812$17,812
IX-24 Other expenses (24a–d)Programs $88,804 · Management $2,375$91,179
IX-24e All other expensesPrograms $1,175 · Management $32$1,207
IX-25 Total functional expensesPrograms $148,946 · Management $141,222 · Fundraising $0$290,168
Part X · Balance sheet $84,628 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $152,418$84,628
X-16 Total assetsStart of year $152,418$84,628
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $152,418$84,628
X-33 Total liabilities and net assetsStart of year $152,418$84,628
Part XI · Reconciliation of net assets $84,628 net assets at year end
XI-1 Total revenue$222,378
XI-2 Total expenses$290,168
XI-3 Revenue less expenses−$67,790
XI-4 Net assets at start of year$152,418
XI-10 Net assets at end of year$84,628

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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