NATIONAL RURAL LETTER CARRIERS

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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

1903

Legal Domicile

Principal Officer

THOMAS D SHARPE

Phone

3207665278

Tax Period

2024-07-01 to 2025-06-30

NATIONAL RURAL LETTER CARRIERS, founded in 1903, is a small nonprofit that reported $252K in total revenue in fiscal year 2024. Expenses of $287K exceeded revenue, resulting in a 14% operating deficit.

Mission

THE PURPOSE OF THIS ASSOCIATION SHALL BE TO UNITE ALL RURAL CARRIERS IN THE STATE FOR THEIR MUTUAL BENEFIT, TO SEEK IMPROVEMENTS IN THE WORKING CONDITIONS OF ALL MEMBERS BY ANY HONORABLE AND BUSINESSLIKE MEANS, TO PROMOTE THE WELFAIRE OF EVERY MEMBER AND OF THE POSTAL SERVICE AND TO UPHOLD THE CIVIL SERVICE RULES.

Program Service Accomplishments

Program 1

N/A

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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 $0

Program Service Revenue $220,477

Investment Income $23,652

Other Revenue $7,626

TOTAL REVENUE $251,755

Expense Breakdown

Grants Paid $0

Salaries & Benefits $130,983

Fundraising Expenses $0

Other Expenses $156,248

TOTAL EXPENSES $287,231

Year-over-Year Comparison

	2024	2023	Change
Revenue	$251,755	$243,548	+0.0%
Expenses	$287,231	$342,248	-0.2%
Net Income	$-35,476	$-98,700	-0.6%

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

$103,974

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
APRIL D STEIDL	SECRETARY-TR	25.00	Officer	$56,255	$0	$57,695
THOMAS D SHARPE	PRESIDENT	3.00	Officer	$9,428	$0	$9,428
KATHERINE M LIEF-MONSON	OFFICER	1.00	Officer	$8,873	$0	$8,873
TIMOTHY R SANVIK	VP AND WEBMA	1.00	Officer	$7,419	$0	$7,419
BENJI P ZISHKA	AREA BOARD M	1.00	Officer	$5,439	$0	$5,439
BRUCE MULHOLLAND	OFFICER	1.00	Officer	$5,072	$0	$5,072
SHANE MOSSMAN	OFFICER	1.00	Officer	$4,130	$0	$4,130
JENNIFER A JURINA	OFFICER	1.00	Officer	$3,414	$0	$3,414
SUSAN J SCHOENROCK	OFFICER	1.00	Officer	$2,504	$0	$2,504

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	$251,755	$287,231	$618,610	$-35,476
2024	$243,548	$342,248	$658,404	$-98,700
2023	$230,945	$294,531	$755,921	$-63,586
2022	$233,698	$258,919	$822,165	$-25,221
2021	$241,899	$96,833	$835,872	$145,066