Brotherhood Of Maintenance Of Way Employees, Affiliated System Federation in Catlettsburg, Kentucky (KY)

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Brotherhood Of Maintenance Of Way Employees, Affiliated System Federation
Employer Identification Number (EIN)311761985
Name of OrganizationBrotherhood Of Maintenance Of Way Employees
Secondary NameAffiliated System Federation
In Care of NameThomas R Mccoy Jr
Address9300 Runyan Rd, Catlettsburg, KY 41129-8753
ActivitiesAssociation of employees, Employee or member welfare association, Other health services
SubsectionLabor Organization
Ruling Date06/1941
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2012
Assets$1,000,000 to $4,999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,789,878
Amount of Income$706,679
Form 990 Revenue Amount$706,679
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Labor Unions, Organizations


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Amount of income in 2012: $706,679
This organization: 

 $706,679
Other organizations performing similar types of work: 

 $1,221,459

Assets in 2012: $1,789,878
This organization: 

 $1,789,878
Other organizations performing similar types of work: 

 $1,562,206

Expenses in 2007: $530,560
This organization: 

 $530,560
Other organizations performing similar types of work: 

 $1,061,962

Income to expenses ratio in 2007: 1.3
Brotherhood Of Maintenance Of Way Employees, Affiliated System Federation: 

 1.3
Other organizations performing similar types of work: 

 1.1

Number of employees in 2007: 5
This organization: 

 5
Other organizations performing similar types of work: 

 13

Employees paid over $50,000 in 2007: 60.0%
This organization: 

 60.0%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002200520062007
Total revenue$602,416$562,164$572,786$639,449$690,131$686,789
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0
Membership dues and assessments$39,086$525,643$538,234$622,057$644,479$652,914
Interest on savings and temporary cash investments$3,403$28,404$15,754$6,638$14,267$18,510
Dividends and interest from securities$0$3,557$6,959$18,200$24,016$25,702
Net rental income or (loss)$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$-17,473$0$-20,822
Gross amount from sales of assets other than inventory$0$0$0$12,668$0$6,400
Less: cost or other basis and sales expenses$0$0$0$30,141$0$27,222
Net income or (loss) from special events and activities$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0
Other revenue$559,927$4,560$11,839$10,027$7,369$10,485
Total expenses$55,335$527,602$559,091$484,092$581,155$530,560
Program services$0$0$0$0$0$0
Management and general$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0
Net assets or fund balances at end of year$717,789$746,250$727,631$1,029,774$1,131,033$1,287,262
Excess or (deficit) for the year$547,081$34,562$13,695$155,357$108,976$156,229
Net assets or fund balances at beginning of year$0$717,789$746,250$884,836$1,029,774$1,131,033
Other changes in net assets or fund balances$170,708$-6,101$-32,314$-10,419$-7,717$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$530,560$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$216,752$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$38,814$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$134,849$0$0$0
Payroll taxes$51,406$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$8,304$0$0$0
Telephone$14,884$0$0$0
Postage and shipping$9,541$0$0$0
Occupancy$9,249$0$0$0
Equipment rental and maintenance$10,653$0$0$0
Printing and publications$1,129$0$0$0
Travel$18,532$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$16,447$0$0$0
Balance Sheets
200020012002200520062007
Total assets$717,789$746,250$727,631$1,062,414$1,159,979$1,312,280
Cash - non-interest-bearing$36,613$97,255$101,944$260,324$231,954$131,759
Savings and temporary cash investments$510,468$378,863$364,617$318,066$342,372$595,584
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0
Investments - publicly-traded securities$400,900$400,900
Investments - other securities$900$100,900$100,900$300,900$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$169,808$169,232$160,070$183,124$184,753$184,037
Other assets, including program-related investments$0$0$100$0$0$0
Total liabilities$0$0$0$32,640$28,946$25,018
Accounts payable and accrued expenses$0$0$0$0$0$0
Grants payable$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$32,640$28,946$25,018
Other liabilities$0$0$0$0$0$0
Total liabilities and net assets/fund balances$717,789$746,250$727,631$1,062,414$1,159,979$1,312,280
Total net assets or fund balances$717,789$746,250$727,631$1,029,774$1,131,033$1,287,262
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002200520062007
Total revenue$0$0$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0
Other$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0
Other$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002200520062007
Total expenses$0$0$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0
Losses$0$0$0$0$0$0
Other$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0
Other$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
6$77,854$19,370$0
6$69,449$19,370$0
6$69,449$19,370$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
Loans and AdvancesCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
$0$0$1,234$0
$0$0$1,234$0
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$652,914
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20065
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$686,789
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$652,914
Interest on savings and temporary cash investments000000$000$0$18,510
Dividends and interest from securities000000$000$0$25,702
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$-20,822
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$10,485
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
199920002001200420052006
Total$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0
Other income$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$706,679
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$652,479
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$54,200
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2012)
Total functional expenses$578,714
Compensation of current officers, directors, trustees, and key employees$229,111
Other salaries and wages$42,484
Payroll taxes$55,043
Professional fundraising services$0
Other$252,076
Balance Sheet (for 2012)
Total assets$1,789,878
Total liabilities$6,422
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$6,422
Unsecured notes and loans payable to unrelated third parties$0
Total net assets or fund balances$1,783,456
Retained earnings, endowment, accumulated income, or other funds$1,783,456
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
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20Brotherhood Of Maintenance Of Way Employees, Affiliated System Federation9300 Runyan Rd, Catlettsburg, KY 41129-8753KY1941-06$706,679
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Number of organizations performing similar types of work
Alaska6
Alabama18
Arkansas7
Arizona10
California185
Colorado20
Connecticut15
District of Columbia41
Delaware4
Florida35
Georgia19
Hawaii19
Iowa17
Idaho1
Illinois93
Indiana49
Kansas9
Kentucky19
Louisiana11
Massachusetts54
Maryland43
Maine5
Michigan75
Minnesota41
Missouri40
Mississippi7
Montana3
North Carolina8
North Dakota4
Nebraska8
New Hampshire1
New Jersey61
New Mexico3
Nevada11
New York159
Ohio72
Oklahoma13
Oregon16
Pennsylvania74
Rhode Island11
South Carolina2
South Dakota3
Tennessee19
Texas43
Utah3
Virginia17
Vermont3
Washington46
Wisconsin41
West Virginia11
Wyoming1
International2
Total1,478
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralBrotherhood Of Maintenance Of Way Employes, 400041475 Gardenbrook Rd, Novi, MI 48375-1328MI1941-06$45,057,483
SubordinateBrotherhood Of Maintenance Of Way Employees, Affiliated System Federation9300 Runyan Rd, Catlettsburg, KY 41129-8753KY1941-06$706,679
SubordinateBrotherhood Of Maintenance Of Way Employees, Burlington System Division747 N Burlington Ave Ste 312, Hastings, NE 68901-4421NE1941-06$2,464,362
SubordinateBrotherhood Of Maintenance Of Way Employees, Penn Fed Bmwe421 N 7th St Ste 299, Philadelphia, PA 19123-3927PA1941-06$1,580,437
SubordinateBrotherhood Of Maintenance Of Way Employees, Consolidated Rail System Federation58 Grande Lake Dr Ste 2, Port Clinton, OH 43452-2476OH1941-06$1,499,530
SubordinateBrotherhood Of Maintenance Of Way Employees, Atchison Topeka & Santa FePO BOX 746, Newton, KS 67114-0746KS1971-11$1,446,111
SubordinateBrotherhood Of Maintenance Of Way Employees, Burlington Northern Sys Fed510 1st Ave N Ste 601, Minneapolis, MN 55403-1697MN1941-06$1,272,947
SubordinateBrotherhood Of Maintenance Of Way Employees, Southern Pacific Atlantic514 E Main St, Humble, TX 77338-4659TX1941-06$1,013,574
SubordinateBrotherhood Of Maintenance Of Way Employees, Southern System DivisionPO BOX 24068, Knoxville, TN 37933-2068TN1941-06$901,814
SubordinateBrotherhood Of Maintenance Of Way Employees, Pacific Federation510 8th St, Sacramento, CA 95814-1206CA1941-06$837,999
SubordinateIllinois Central Gulf Feferation Brotherhood Of Maintenance Of Way, Illinois Central Gulf Federation100 W Farthing St, Mayfield, KY 42066-3244KY1941-06$488,679
SubordinateBrotherhood Of Maintenance Of Way Employees, Mountain & Plains Federation3009 W Colorado Ave Ste C-1, Colorado Springs, CO 80904-2174CO1941-06$377,585
SubordinateBrotherhood Of Maintenance Of Way Employees, Northeastern Sys Federation3321 Vestal Pkwy E Ste B, Vestal, NY 13850-2145NY1966-07$334,479
SubordinateBrotherhood Of Maintenance Of Way Employees, Chicago Milwaukee St Paul & Pacific18921 York St Nw Ste F, Elk River, MN 55330-2920MN1941-06$289,363
SubordinateBrotherhood Of Maintenance Of Way Employees, Commuter Railroad Systems DivisionPO BOX 1238, Trenton, NJ 08607-1238NJ1941-06$202,097
SubordinateBrotherhood Of Maintenance Of Way Employees, Bmwe Seaboard Federation2153 Broad Water Dr, Jacksonville, FL 32225-4339FL1966-07$198,794
SubordinateBrotherhood Of Maintenance Of Way Employees, Nickel Plate Wheeling & Lake Erie2665 Navarre Ave Ste A, Oregon, OH 43616-3289OH1941-06$188,703
SubordinateBrotherhood Of Maintenance Of Way Employees, Wisconsin Central System Division912 Redwood Dr, Green Bay, WI 54304-2431WI1941-06$162,499
SubordinateBrotherhood Of Maintenance Of Way Employees, Soo Line System Division6210 Sheridan Ave S, Richfield, MN 55423-1006MN1941-06$144,695
SubordinateBrotherhood Of Maintenance Of Way Employees, Southwestern Federation1845 11000 Rd, Oswego, KS 67356-8764KS1941-06$120,642
SubordinateBrotherhood Of Maintenance Of Way Employees, Frisco System Federation5031 S 33rd West Ave Ste 210, Tulsa, OK 74107-7410OK1941-06$93,478
SubordinateBrotherhood Of Maintenance Of Way Employees, Chicago & Eastern Il System Divisio17113 Nightingale Pl, Lowell, IN 46356-7516IN1941-06$68,622
SubordinateBrotherhood Of Maintenance Of Way Employees, Duluth Missabe & Iron Range System Division6049 Seville Road, Duluth, MN 55811-9608MN1941-06$0
Number of affiliated organizations
California1
Colorado1
Florida1
Indiana1
Kansas2
Kentucky2
Michigan1
Minnesota4
Nebraska1
New Jersey1
New York1
Ohio2
Oklahoma1
Pennsylvania1
Tennessee1
Texas1
Wisconsin1
Total23

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