Amalgamated Transit Union #308 FY2023 filing

Not tax-deductible

Chicago, IL501(c)(5)EIN 36-0721805Revenue $2.5M in FY2023

On file with the IRSatu308.org11204 S Western Ave, 60643-4116 · Chicago, ILTax-exempt since Oct 1940

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$1.1M paid to officers and key staff.
Pay: Part VII

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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
5 of 6
filings with a surplus
Average surplus $103K a year · 4% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$1.1M
to officers and key staff · 40% of spending
Concern: pay to officers and key staff is 40% of spending; over 30%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$425K
47% of total assets
Looks good: liabilities are 47% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 16 voting members
Concern: none of 16 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
-4% vs prior year
Spent
$2.7M
Net assets
$485K
By yearFY2020–FY2025
Revenue
$2.5M
FY2023▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$2.6M
FY2022$2.6M
FY2023$2.5M
FY2024$3.1M
FY2025$3.2M
Expenses
$2.7M
FY2023▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.6M
FY2021$2.5M
FY2022$2.6M
FY2023$2.7M
FY2024$2.8M
FY2025$2.9M
Net assets
$485K
FY2023▼ -28%
Tap a bar for its year
Net assets by fiscal year
FY2020$557K
FY2021$667K
FY2022$673K
FY2023$485K
FY2024$754K
FY2025$1.0M

From the FY2023 Form 990 · 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

17 people listed on the 990; $1.1M paid to officers and key staff.

Part VII, Section A · reportable compensation
Attorney
$207,414Pt VII · Sec A
President / Business Agent
$170,667Pt VII · Sec A
Secretary-Treasurer
$164,712Pt VII · Sec A
First Vice-President
$157,811Pt VII · Sec A
Second Vice-President
$157,639Pt VII · Sec A
Assistant Secretary-Treasu
$30,764Pt VII · Sec A
Executive Board Member
$26,653Pt VII · Sec A
Executive Board Member
$26,409Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Anita Hersh$220,844$224,473$207,414$229,221$199,175$205,982
Pennie McCoach$172,878$180,060$157,639$163,298$138,572$138,572
Deborah Cosey-Lane——$164,712$170,799$146,220$147,217
Eric Dixon——$170,667$169,234$152,349—
Cleveland Atkins$168,577$168,544————
Mark Weems$160,309$161,505$157,811$163,646$138,572$143,317
James Battle$160,119$161,309————
Kenneth Franklin—————$151,836

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.

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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

Advocates for transit workers' rights, interests, and welfare through collective bargaining, arbitration, and community building.

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Provided by the organization

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1 program · in their own filed words · FY2023
01

Secure and defend our rights; advance our interests as workers; create an authority whose seal shall constitute a certificate of character, intelligence and skill; build up an organization where all the working members of our craft can participate in the discussion of those practical problems upon the solution of which depends our…

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Fees for servicesLn 2g$2.4M
Other incomeLn 4–11$51K
Investment incomeLn 3$10
Money outPt IX
$2.7M
Ln 25
Owns and owesPt X
$485K
net assets · Ln 32
Cash and savingsLn 1–2$302K
Total assetsLn 16$910K
LiabilitiesLn 26$425K
PeoplePt VI, VII
17
listed · VII A
PaidVII A15
Voting boardVI 1a16
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.4M
Investment incomeLn 3$10
Other incomeLn 4–11$51K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$295K
SavingsLn 2$7K
Cash and savings togetherLn 1–2$302K
Land, buildings, equipmentLn 10c$608K
Total assetsLn 16$910K
LiabilitiesLn 26$425K
Net assetsLn 32$485K
OperationsPt I, VI
EmployeesI 562
VolunteersI 60
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 FY23End FY23
Cash and savingsLn 1–2$532K$302K
Land, buildings, equipmentLn 10c$616K$608K
Total assetsLn 16$1.1M$910K
LiabilitiesLn 26$475K$425K
Net assetsLn 32$673K$485K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$16K
Benefits paid to or for membersLn 4$10K
Pay of current officers, directors and key staffLn 5$852K
Other salaries and wagesLn 7$523K
Pension plan contributionsLn 8$7K
Other employee benefitsLn 9$9K
Payroll taxesLn 10$184K
Legal feesLn 11b$19K
Accounting feesLn 11c$62K
Other fees for servicesLn 11g$7K
Office expensesLn 13$143K
OccupancyLn 16$90K
TravelLn 17$10K
Conferences, conventions and meetingsLn 19$17K
InterestLn 20$14K
Payments to affiliatesLn 21$636K
Depreciation, depletion and amortizationLn 22$17K
InsuranceLn 23$9K
Other expenses (24a–d)Ln 24$51K
Total functional expensesLn 25$2.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.2M$2.9M$265K$1.0M 990 PDF
FY2024 $3.1M$2.8M$269K$754K 990 PDF
FY2023 Viewing $2.5M$2.7M−$188K$485K 990 PDF
FY2022 $2.6M$2.6M$6K$673K 990 PDF
FY2021 $2.6M$2.5M$110K$667K 990 PDF
FY2020 $2.7M$2.6M$158K$557K 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 (6 parts)
Part I · Summary $2,487,121 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $202,493$0
I-9 Program service revenuePrior year $2,283,833$2,436,272
I-10 Investment incomePrior year $14$10
I-11 Other revenuePrior year $96,078$50,839
I-12 Total revenuePrior year $2,582,418$2,487,121
I-13 Grants and similar amounts paidPrior year $13,038$16,336
I-14 Benefits paid to membersPrior year $14,290$10,311
I-15 Salaries and benefitsPrior year $1,472,930$1,574,726
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,076,573$1,073,700
I-18 Total expensesPrior year $2,576,831$2,675,073
I-19 Revenue less expensesPrior year $5,587−$187,952
Part VI · Governance 0 of 16 board members independent, 4 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members0
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 $2,487,121 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,436,272$2,436,272
VIII-3 Investment incomeExcluded from tax $10$10
VIII-6 Net rental income or lossRelated to mission $11,000$11,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $39,839$39,839
VIII-12 Total revenueRelated to mission $2,447,272 · Unrelated business $0 · Excluded from tax $39,849$2,487,121
Part IX · Statement of functional expenses $2,675,073 across 19 lines filed
IX-1 Grants to domestic organizations$16,336
IX-4 Benefits paid to or for members$10,311
IX-5 Pay of current officers, directors and key staff$852,112
IX-7 Other salaries and wages$522,764
IX-8 Pension plan contributions$7,173
IX-9 Other employee benefits$8,959
IX-10 Payroll taxes$183,718
IX-11b Legal fees$18,996
IX-11c Accounting fees$61,665
IX-11g Other fees for services$6,625
IX-13 Office expenses$143,186
IX-16 Occupancy$89,862
IX-17 Travel$9,658
IX-19 Conferences, conventions and meetings$17,261
IX-20 Interest$13,998
IX-21 Payments to affiliates$635,630
IX-22 Depreciation, depletion and amortization$16,577
IX-23 Insurance$8,970
IX-24 Other expenses (24a–d)$51,272
IX-25 Total functional expenses$2,675,073
Part X · Balance sheet $909,929 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $521,886$295,199
X-2 Savings and temporary cash investmentsStart of year $10,097$6,758
X-10c Land, buildings and equipment, netStart of year $616,001$607,972
X-16 Total assetsStart of year $1,147,984$909,929
X-25 Other liabilitiesStart of year $52,056$12,513
X-26 Total liabilitiesStart of year $475,182$425,079
X-27 Net assets without donor restrictionsStart of year $672,802$484,850
X-32 Total net assets or fund balancesStart of year $672,802$484,850
X-33 Total liabilities and net assetsStart of year $1,147,984$909,929
Part XI · Reconciliation of net assets $484,850 net assets at year end
XI-1 Total revenue$2,487,121
XI-2 Total expenses$2,675,073
XI-3 Revenue less expenses−$187,952
XI-4 Net assets at start of year$672,802
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$484,850

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

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