NATIONAL POSTAL MAIL HANDLERS UNION DIV OF LIUNA AFL-CIO LOCAL 300 (EIN 132761192) - 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

1972

Legal Domicile

Principal Officer

WILFREDO DELGADO

Phone

2124310040

Tax Period

2024-01-01 to 2024-12-31

NATIONAL POSTAL MAIL HANDLERS UNION DIV OF LIUNA AFL-CIO LOCAL 300, founded in 1972, is a community nonprofit that reported $4.4M in total revenue in fiscal year 2024. Expenses of $4.0M left a modest 9% surplus.

Mission

TO ADVANCE THE BEST INTERESTS OF MEMBERS VIA COLLECTIVE BARGAINING, CONTRACT ENFORCEMENT, CONFLICT RESOLUTION, AND TO KEEP MEMBERS INFORMED OF EMPLOYMENT-RELATED ISSUES OF CONCERN.

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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 $203,109

Program Service Revenue $4,003,390

Investment Income $155,617

Other Revenue $54,424

TOTAL REVENUE $4,416,540

Expense Breakdown

Grants Paid $7,625

Salaries & Benefits $1,606,763

Fundraising Expenses $0

Other Expenses $2,425,315

TOTAL EXPENSES $4,039,703

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,416,540	$4,457,852	0.0%
Expenses	$4,039,703	$3,806,042	+0.1%
Net Income	$376,837	$651,810	-0.4%

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

N/A

Employees

144

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

$924,262

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RAYMOND BERMUDEZ	VICE PRESIDENT	40.0	Officer	$123,789	$95,849	$219,638
MARCENIA Y JOHNSON	LOCAL PRESIDENT	40.0	Officer	$138,267	$78,296	$216,563
WILFREDO DELGADO	TREASURER	40.0	Officer	$127,937	$10,047	$137,984
THOMAS RUSSO	NJSEBM	25.0	Officer	$49,461	$0	$49,461
ALBERTA PRIETO	BRANCH PRESIDENT	14.0	Officer	$34,909	$0	$34,909
LUCY LOMBARDO	RECORDING SECRETARY	16.0	Officer	$34,084	$0	$34,084
MALIK SHEPPARD	NYSEBM	5.0	Officer	$33,904	$0	$33,904
IRENE DELGADO	BRANCH PRESIDENT	20.0	Officer	$27,707	$0	$27,707
MARIE CHERY	BRANCH PRESIDENT	20.0	Officer	$27,342	$0	$27,342
JAMES SMITH	CTESBM	14.0	Officer	$23,944	$0	$23,944
ROBERT CAPPUCCIO	BRANCH PRESIDENT	14.0	Officer	$19,042	$0	$19,042
HOWARD SPINDLER	BRANCH PRES. (THRU. 12/26/24)	20.0	Officer	$16,949	$0	$16,949
ALAN SACKS	BRANCH PRESIDENT	14.0	Officer	$16,203	$0	$16,203
TREVOR STUART	BRANCH PRESIDENT	20.0	Officer	$16,140	$0	$16,140
RICHARD LUTZ	BRANCH PRESIDENT	15.0	Officer	$14,830	$0	$14,830
MARK CHANDLER	BRANCH PRESIDENT	5.0	Officer	$14,119	$0	$14,119
PETER BILOTTA	BRANCH PRESIDENT	7.0	Officer	$11,495	$0	$11,495
ATIKA MUHAMMAD	BRANCH PRES. (EFF. 12/27/24)	20.0	Officer	$6,318	$0	$6,318
LATINA CRENSHAW	BRANCH PRES. (THRU. 12/26/24)	7.0	Officer	$3,630	$0	$3,630

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
2024	$4,416,540	$4,039,703	$7,549,845	$376,837
2023	$4,457,852	$3,806,042	$7,172,857	$651,810
2022	$4,267,584	$3,867,758	$6,521,047	$399,826
2021	$3,951,390	$3,440,836	$6,121,221	$510,554
2020	$3,508,454	$3,203,413	$5,610,667	$305,041

NATIONAL POSTAL MAIL HANDLERS UNION DIV OF LIUNA AFL-CIO LOCAL 300