UNITED POSTMASTERS AND MANAGERS OF AMERICA (EIN 250985742) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1936

Legal Domicile

Principal Officer

ANTHONY LEONARDI

Phone

7036839027

Tax Period

2024-01-01 to 2024-12-31

UNITED POSTMASTERS AND MANAGERS OF AMERICA, founded in 1936, is a community nonprofit that reported $2.7M in total revenue in fiscal year 2019. Revenue decreased 18% compared to the prior year. The organization ran a surplus of $850K, a strong 31% operating margin.

Mission

TO PROMOTE THE BEST INTERESTS OF THE U.S. POSTAL SERVICE, TO FOSTER A FAVORABLE IMAGE OF PUBLIC SERVICE, TO ASSURE THE USERS OF THE MAIL THE BEST SERVICE POSSIBLE, TO COOPERATE WITH OTHER GROUPPS AND LEVELS OF POSTAL MANAGEMENT IN THE ACHEIVEMENT OF COMMON GOALS, AND TO CULTIVATE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,854,262

Program Service Revenue $315,514

Investment Income $152,067

Other Revenue $215,583

TOTAL REVENUE $2,537,426

Expense Breakdown

Grants Paid $0

Salaries & Benefits $558,829

Fundraising Expenses $0

Other Expenses $2,728,991

TOTAL EXPENSES $3,287,820

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,537,426	$2,474,498	+0.0%
Expenses	$3,287,820	$3,194,751	+0.0%
Net Income	$-750,394	$-720,253	+0.0%

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

$276,901

Total Directors

$386,187

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EDMUND CARLEY	PRESIDENT	40.00	Officer Director	$182,551	$0	$182,551
DAN HEINS	EXECUTIVE DI	40.00	Director	$105,296	$0	$105,296
GREG NORS	SECRETARY/TR	25.00	Officer Director	$12,555	$0	$12,555
ANTHONY LEONARDI	VICE PRESIDE	15.00	Officer Director	$8,265	$0	$8,265
TANIA CASON	VICE PRESIDE	15.00	Officer Director	$7,695	$0	$7,695
JOHN DOUDS	VICE PRESIDE	15.00	Officer Director	$7,125	$0	$7,125
PADRIC FISHER	VICE PRESIDE	15.00	Officer Director	$7,125	$0	$7,125
MARI BETH KIRKLAND	VICE PRESIDE	15.00	Officer Director	$7,125	$0	$7,125
JEFFREY LIGHTNER	VICE PRESIDE	15.00	Officer Director	$6,840	$0	$6,840
KERRY NICHOLS	VICE PRESIDE	15.00	Officer Director	$6,270	$0	$6,270
SHARON JANICEK	VICE PRESIDE	N/A	Officer Director	$5,700	$0	$5,700
JEFF JARRETT	VICE PRESIDE	15.00	Officer Director	$5,700	$0	$5,700
CARLA BIGGERSTAFF	VICE PRESIDE	15.00	Officer Director	$5,415	$0	$5,415
CHARLES PETERS	VICE PRESIDE	15.00	Officer Director	$5,130	$0	$5,130
BERNADETTE PUODZIUNAS	VICE PRESIDE	15.00	Officer Director	$5,130	$0	$5,130
KATIE EVERTSEN	VICE PRESIDE	15.00	Officer Director	$4,275	$0	$4,275
JOHN GALERA	PARLIAMENTAR	15.00	Director	$3,990	$0	$3,990

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	$2,537,426	$3,287,820	$4,640,244	$-750,394
2023	$2,474,498	$3,194,751	$5,268,439	$-720,253
2022	$249,543	$345,207	$5,645,091	$-95,664
2021	$3,121,187	$2,143,787	$7,349,396	$977,400
2020	$2,725,456	$1,875,463	$6,955,117	$849,993

UNITED POSTMASTERS AND MANAGERS OF AMERICA