Amalgamated Transit Union Local 880

Nonprofit profile at a glance

EIN
210390650
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Mount Ephraim, NJ, USA
Phone
8569311488
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$855,941
Expenses
$864,239
Assets
$167,594
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • STEVEN VAN SANT (PRESIDENT)

Highest reported compensation

  • STEVEN VAN SANT (PRESIDENT): $134,881 total reported compensation
  • COREY GALLMAN (SECRETARY TR): $113,402 total reported compensation
  • JAMI SHEPHERD (VICE PRESIDE): $25,563 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote employer/employee goodwill

What it reported doing in 2023

Amicable resoltuion of employee/employer disputes

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 80
  • Accountability: 63
  • Sustainability: 30
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 31.7%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 959 of 959 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $864K in reported program spending
  • Leadership: top reported pay $135K · 3 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.