Amalgamated Transit Union FY2024 filing

Not tax-deductible

Worcester, MA501(c)(5)EmploymentEIN 04-1917661Revenue $322K in FY2024

On file with the IRSatu.org100 Barber Ave at Higgins Armory, 01606-2464 · Worcester, MATax-exempt since Oct 1940

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Member benefits - labor Union

48¢ of each $1 spent went to programs.
$125K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
48%
of spending
Concern: 48% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$125K
to officers and key staff · 41% of spending
Concern: pay to officers and key staff is 41% of spending; over 30%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 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
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$322K
+33% vs prior year
Spent
$302K
To programs
48%
Net assets
$81K
By yearFY2020–FY2025
Revenue
$322K
FY2024▲ +33%
Tap a bar for its year
Revenue by fiscal year
FY2020$263K
FY2021$235K
FY2022$222K
FY2023$243K
FY2024$322K
FY2025$355K
Expenses
$302K
FY2024▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$234K
FY2021$258K
FY2022$290K
FY2023$267K
FY2024$302K
FY2025$346K
Net assets
$81K
FY2024▲ +33%
Tap a bar for its year
Net assets by fiscal year
FY2020$175K
FY2021$152K
FY2022$85K
FY2023$61K
FY2024$81K
FY2025$90K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 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

48 cents of each dollar spent went to programs.

Program services 48% · $146K Management & general 52% · $156K

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

12 people listed on the 990; $125K paid to officers and key staff.

Part VII, Section A · reportable compensation
Fin Sec / Ba
$122,484Pt VII · Sec A
Recording Se
$1,401Pt VII · Sec A
President
$1,282Pt VII · Sec A
$0Pt 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 · $146K · in their own filed words · FY2024
01

Benefits to member of local labor union

$146Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$322K
Ln 12
Fees for servicesLn 2g$320K
Other incomeLn 4–11$2K
Investment incomeLn 3$2
Money outPt IX
$302K
Ln 25
Programscol B$146K
Managementcol C$156K
Owns and owesPt X
$81K
net assets · Ln 32
Cash and savingsLn 1–2$81K
Total assetsLn 16$81K
LiabilitiesLn 26$0
PeoplePt VI, VII
12
listed · VII A
PaidVII A3
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$320K
Investment incomeLn 3$2
Other incomeLn 4–11$2K
Total revenueLn 12$322K
Assets in detailPt X, end of year
CashLn 1$81K
Cash and savings togetherLn 1–2$81K
Total assetsLn 16$81K
LiabilitiesLn 26$0
Net assetsLn 32$81K
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 FY24End FY24
Cash and savingsLn 1–2$61K$81K
Total assetsLn 16$61K$81K
LiabilitiesLn 26$0$0
Net assetsLn 32$61K$81K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$125K$3K$122K
Other employee benefitsLn 9$12K$12K
Payroll taxesLn 10$13K$13K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$3K$3K
OccupancyLn 16$14K$14K
Conferences, conventions and meetingsLn 19$20K$20K
Other expenses (24a–d)Ln 24$102K$100K$2K
All other expensesLn 24e$430$400$30
Total functional expensesLn 25$302K$146K$156K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $355K$346K$9K$90K 990 PDF
FY2024 Viewing $322K$302K$20K$81K 990 PDF
FY2023 $243K$267K−$24K$61K 990 PDF
FY2022 $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 FY2024 990 (6 parts)
Part I · Summary $322,399 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $241,163$320,302
I-10 Investment incomePrior year $1$2
I-11 Other revenuePrior year $1,362$2,095
I-12 Total revenuePrior year $242,526$322,399
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $146,611$149,772
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $119,984$152,672
I-18 Total expensesPrior year $266,595$302,444
I-19 Revenue less expensesPrior year −$24,069$19,955
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $322,399 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $320,302$320,302
VIII-3 Investment incomeExcluded from tax $2$2
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,095$2,095
VIII-12 Total revenueExcluded from tax $322,399$322,399
Part IX · Statement of functional expenses $302,444 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $2,683 · Management $122,484$125,167
IX-9 Other employee benefitsManagement $11,738$11,738
IX-10 Payroll taxesManagement $12,867$12,867
IX-11b Legal feesPrograms $8,803$8,803
IX-11c Accounting feesManagement $3,180$3,180
IX-13 Office expensesManagement $3,405$3,405
IX-16 OccupancyPrograms $14,000$14,000
IX-19 Conferences, conventions and meetingsPrograms $20,455$20,455
IX-24 Other expenses (24a–d)Programs $99,924 · Management $2,475$102,399
IX-24e All other expensesPrograms $400 · Management $30$430
IX-25 Total functional expensesPrograms $146,265 · Management $156,179 · Fundraising $0$302,444
Part X · Balance sheet $80,514 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $60,559$80,514
X-16 Total assetsStart of year $60,559$80,514
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $60,559$80,514
X-33 Total liabilities and net assetsStart of year $60,559$80,514
Part XI · Reconciliation of net assets $80,514 net assets at year end
XI-1 Total revenue$322,399
XI-2 Total expenses$302,444
XI-3 Revenue less expenses$19,955
XI-4 Net assets at start of year$60,559
XI-10 Net assets at end of year$80,514

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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