NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 066050764) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

Thomas Sagnella

Phone

2036347579

Tax Period

2024-01-01 to 2024-12-31

NATIONAL ASSOCIATION OF LETTER CARRIERS, founded in 1985, is a small nonprofit that reported $326K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion.

Mission

LABOR UNION

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $325,703

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $325,703

Expense Breakdown

Grants Paid $0

Salaries & Benefits $208,256

Fundraising Expenses $0

Program Expenses $0

Other Expenses $120,024

TOTAL EXPENSES $328,280

Year-over-Year Comparison

	2024	2023	Change
Revenue	$325,703	$289,369	+0.1%
Expenses	$328,280	$287,947	+0.1%
Net Income	$-2,577	$1,422	-2.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$141,528

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS SAGNELLA	PRESIDENT	40	Officer	$97,709	$0	$97,709
TONYA CURRIER	SECRETARY	10	Officer	$12,867	$0	$12,867
ARGJENT KALA	Treasurer	10	Officer	$11,266	$0	$11,266
AARON HASTINGS	VICE PRESIDENT	20	Officer	$8,738	$0	$8,738
John Rich	TRUSTEE	5	Officer	$2,787	$0	$2,787
ELEONES LINAREZ	HEALTH BENEFITS REPRESENTATIVE	5	Officer	$2,445	$0	$2,445
Eric Barre	ASSISTANT SECRETARY-TREASURER	5	Officer	$2,320	$0	$2,320
CHARLES PENDOLA	TRUSTEE	5	Officer	$2,031	$0	$2,031
Joshua Martinez	Trustee	5	Officer	$1,365	$0	$1,365

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$325,703	$328,280	$350,201	$-2,577
2023	$289,369	$287,947	$233,642	$1,422
2022	$265,324	$284,602	$232,220	$-19,278
2021	$234,433	$181,739	$251,498	$52,694
2020	$274,212	$252,465	$198,804	$21,747

NATIONAL ASSOCIATION OF LETTER CARRIERS