Amalgamated Transit Union #1625

Nonprofit profile at a glance

EIN
223058185
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Cheektowaga, NY, USA
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$69,084
Expenses
$41,226
Assets
$50,609
Liabilities
$6,424

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • DIANE FRATERRIGO (PRESIDENT)
  • LYNETTE JONES (VICE PRESIDENT & TREASURER)

Highest reported compensation

  • DIANE FRATERRIGO (PRESIDENT): $16,000 total reported compensation
  • LYNETTE JONES (VICE PRESIDENT & TREASURER): $5,652 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide union representation before management in pursuit of fair wages, working conditions, and benefits.

What it reported doing in 2020

Ensure that union members have received adequate wages for work performed as well as improved working conditions as a result of union representation before management.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 49
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.4%; rating input score 34
  • Program expense ratio: 57.6%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.3%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.23; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 52.5%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -8% per year; rating input score 0; 43rd percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 64th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 34.4% of revenue deployed · 57.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $24K in reported program spending
  • Leadership: top reported pay $16K · 3 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.