Amalgamated Transit Union FY2023 filing

Not tax-deductible

West Seneca, NY501(c)(5)EIN 16-0707808

To provide collective bargaining for members.

$262K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2023 · 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
2 of 5
filings with a surplus
Average surplus $24K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$262K
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$40K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 15 voting members
Concern: none of 15 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$872K
+3% vs prior year
Spent
$909K
To programs
0%
Net assets
$154K
By yearFY2021–FY2025
Revenue
$872K
FY2023▲ +3%
Revenue by fiscal year
FY2021$777K
FY2022$850K
FY2023$872K
FY2024$964K
FY2025$1.1M
Expenses
$909K
FY2023▲ +5%
Expenses by fiscal year
FY2021$810K
FY2022$866K
FY2023$909K
FY2024$891K
FY2025$971K
Net assets
$154K
FY2023▼ -20%
Net assets by fiscal year
FY2021$208K
FY2022$191K
FY2023$154K
FY2024$226K
FY2025$361K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

Who runs it and what they're paid

19 people listed on the 990; $262K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$96,141Pt VII · Sec A
Financial Se
$87,449Pt VII · Sec A
Vice Preside
$15,184Pt VII · Sec A
Recording Se
$8,918Pt VII · Sec A
Executive Bo
$7,994Pt VII · Sec A
Exec. Board
$5,686Pt VII · Sec A
Exec. Board
$5,383Pt VII · Sec A
Executive Bo
$5,224Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jeff Richardson$102,447$101,019$96,141$87,886$87,915
Ronald Giza$93,142$91,898$87,449$79,929$80,042
Leonard Oleksy$19,909$12,404$15,184$5,291$1,131
Kevin Kline———$18,978$11,593
Charles Sikora————$18,717
Lydia Moore$7,725$9,177$8,918$9,236$7,172
Frank Mule$6,415$4,972$7,994$6,270$4,802
James Cornelius———$6,164$3,494

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 15aYes

Programs and updates

Negotiates contracts and benefits for its members.

Provided by the organization

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1 program service, described in the organization's own filed words · FY2022.
01

The local secured and safeguarded the rights and interests of its members and also encouraged the principle and practices of conciliation and arbitration in the settlement of differences between labor and management.

Pt IX · col B

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$872K
Ln 12
Fees for servicesLn 2g$814K
Other incomeLn 4–11$57K
Investment incomeLn 3$800
Money outPt IX
$909K
Ln 25
Owns and owesPt X
$154K
net assets · Ln 32
Cash and savingsLn 1–2$154K
Total assetsLn 16$193K
LiabilitiesLn 26$40K
PeoplePt VI, VII
19
listed · VII A
PaidVII A17
Voting boardVI 1a15
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$814K
Investment incomeLn 3$800
Other incomeLn 4–11$57K
Total revenueLn 12$872K
Assets in detailPt X, end of year
CashLn 1$63K
SavingsLn 2$92K
Cash and savings togetherLn 1–2$154K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$193K
LiabilitiesLn 26$40K
Net assetsLn 32$154K
OperationsPt I, VI
EmployeesI 528
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$187K$154K
Land, buildings, equipmentLn 10c$5K$3K
Total assetsLn 16$226K$193K
LiabilitiesLn 26$35K$40K
Net assetsLn 32$191K$154K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$322K
Other salaries and wagesLn 7$88K
Pension plan contributionsLn 8$8K
Other employee benefitsLn 9$925
Payroll taxesLn 10$32K
Legal feesLn 11b$49K
Accounting feesLn 11c$20K
Other fees for servicesLn 11g$11K
Office expensesLn 13$26K
OccupancyLn 16$21K
TravelLn 17$23K
Conferences, conventions and meetingsLn 19$22K
InterestLn 20$22
Payments to affiliatesLn 21$223K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$7K
Other expenses (24a–d)Ln 24$44K
All other expensesLn 24e$12K
Total functional expensesLn 25$909K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$971K$135K$361K 990 PDF
FY2024 $964K$891K$73K$226K 990 PDF
FY2023 Viewing $872K$909K−$38K$154K 990 PDF
FY2022 $850K$866K−$17K$191K 990 PDF
FY2021 $777K$810K−$33K$208K 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $871,837 across 4 lines filed
Lines not itemized here account for $3,310 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $814,412$814,412
VIII-3 Investment incomeExcluded from tax $800$800
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $53,315$53,315
VIII-12 Total revenueRelated to mission $871,037 · Excluded from tax $800$871,837
Part IX · Statement of functional expenses $909,360 across 18 lines filed
IX-5 Pay of current officers, directors and key staff$321,504
IX-7 Other salaries and wages$88,081
IX-8 Pension plan contributions$7,964
IX-9 Other employee benefits$925
IX-10 Payroll taxes$32,170
IX-11b Legal fees$48,535
IX-11c Accounting fees$19,675
IX-11g Other fees for services$10,828
IX-13 Office expenses$26,218
IX-16 Occupancy$21,000
IX-17 Travel$22,970
IX-19 Conferences, conventions and meetings$22,137
IX-20 Interest$22
IX-21 Payments to affiliates$223,134
IX-22 Depreciation, depletion and amortization$1,389
IX-23 Insurance$6,822
IX-24 Other expenses (24a–d)$43,763
IX-24e All other expenses$12,223
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$909,360
Part X · Balance sheet $193,261 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $164,633$62,802
X-2 Savings and temporary cash investmentsStart of year $21,944$91,613
X-4 Accounts receivableStart of year $28,864$33,165
X-9 Prepaid expenses and deferred chargesStart of year $6,304$2,381
X-10c Land, buildings and equipment, netStart of year $4,689$3,300
X-16 Total assetsStart of year $226,434$193,261
X-17 Accounts payable and accrued expensesStart of year $35,295$39,645
X-26 Total liabilitiesStart of year $35,295$39,645
X-27 Net assets without donor restrictionsStart of year $191,139$153,616
X-32 Total net assets or fund balancesStart of year $191,139$153,616
X-33 Total liabilities and net assetsStart of year $226,434$193,261
Part XI · Reconciliation of net assets $153,616 net assets at year end
XI-1 Total revenue$871,837
XI-2 Total expenses$909,360
XI-3 Revenue less expenses−$37,523
XI-4 Net assets at start of year$191,139
XI-10 Net assets at end of year$153,616

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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