AMERICAN POSTAL WORKERS UNION LOCAL 761 (EIN 237022920) - 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

1981

Legal Domicile

Principal Officer

JOHNSON TERRENCE

Phone

7027985818

Tax Period

2025-01-01 to 2025-12-31

AMERICAN POSTAL WORKERS UNION LOCAL 761, founded in 1981, is a small nonprofit that reported $444K in total revenue in fiscal year 2025.

Mission

TO ORGANIZE ALL POSTAL WORKERS AND TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION NEGOTIATIONS, AND COLLECTIVE BARGAINING.

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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 (2025)

Revenue Breakdown

Contributions & Grants $436,709

Program Service Revenue $0

Investment Income $0

Other Revenue $7,724

TOTAL REVENUE $444,433

Expense Breakdown

Grants Paid $0

Salaries & Benefits $207,089

Fundraising Expenses $0

Other Expenses $223,623

TOTAL EXPENSES $454,291

Year-over-Year Comparison

	2025	2024	Change
Revenue	$444,433	$455,500	0.0%
Expenses	$454,291	$436,238	+0.0%
Net Income	$-9,858	$19,262	-1.5%

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

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

$147,130

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHNSON TERRENCE	PRESIDENT	1.00	Officer	$38,533	$0	$38,533
ULMER TAMMY	VICE PRESIDE	1.00	Officer	$28,116	$0	$28,116
CRESPO BRIGETTE	TREASURER	1.00	Officer	$13,377	$0	$13,377
WEST VICTORIA	SECRETARY	1.00	Officer	$7,220	$0	$7,220
HOLLAND CHRISTOPHER	CLERK CRAFT	1.00	Officer	$7,317	$0	$7,317
TYLER HERBERT	MAINTENANCE	1.00	Officer	$7,116	$0	$7,116
GIBSON ANTOINE	MVS CRAFT DI	1.00	Officer	$4,965	$0	$4,965
NEAVITT DONALD	LEGISLATIVE	1.00	Officer	$3,645	$0	$3,645
KOPYLCHECK STEVEN	HEALTH PLAN	1.00	Officer	$2,817	$0	$2,817
WASHINGTON CHRISTOPHER	OWCP DIRECTO	1.00	Officer	$12,086	$0	$12,086
STANLEY AUNDREA	EDITOR	1.00	Officer	$12,445	$0	$12,445
MICHAEL SKJERPEN	MVS CRAFT DI	1.00	Officer	$2,175	$0	$2,175
BETHEA JAMES	CLERK CRAFT	1.00	Officer	$7,318	$0	$7,318

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	$444,433	$454,291	$824,597	$-9,858
2024	$455,500	$436,238	$835,087	$19,262
2023	$408,567	$431,893	$814,619	$-23,326
2022	$374,660	$315,745	$839,640	$58,915
2021	$342,665	$293,200	$776,711	$49,465
2020	$340,466	$327,135	$728,547	$13,331
2020	$339,074	$338,456	$715,834	$618
2019	$349,732	$320,169	$717,454	$29,563
2018	$340,053	$299,447	$685,697	$40,606

AMERICAN POSTAL WORKERS UNION LOCAL 761