National Postal Mail Handlers Union

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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

1912

Legal Domicile

Principal Officer

Paul V Hogrogian

Phone

2028339095

Tax Period

2024-01-01 to 2024-12-31

National Postal Mail Handlers Union, founded in 1912, is a mid-sized nonprofit that reported $47.6M in total revenue in fiscal year 2024.

Mission

Engage in customary & usual activities of a tax exempt Labor Union, providing variety of representation, benefits & services to its entire membership. The Union has approximately 42,000 reg & 83,000 associate members.

Program Service Accomplishments

Program 1

Representation and communication to union members on labor management issues, including grievance processing and arbitration.

Program 2

Representation and communications to union members on collective bargaining.

Program 3

Representation and communications to union members on legislative issues.

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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 $46,565,934

Investment Income $711,899

Other Revenue $304,527

TOTAL REVENUE $47,582,360

Expense Breakdown

Grants Paid $74,673

Salaries & Benefits $5,871,446

Fundraising Expenses $0

Other Expenses $41,315,820

TOTAL EXPENSES $47,261,939

Year-over-Year Comparison

	2024	2023	Change
Revenue	$47,582,360	$46,224,162	+0.0%
Expenses	$47,261,939	$42,726,006	+0.1%
Net Income	$320,421	$3,498,156	-0.9%

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

$1,104,902

Total Directors

Key Employees

$2,003,563

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL HOGROGIAN	National President	40.00	Officer	$359,437	$129,851	$489,288
TABARUS KEVIN	Natl Secretary Treasur	40.00	Officer	$331,985	$124,149	$456,134
NINA GALLAURESI	Exec Director MHBP	40.00	Key Emp	$183,282	$137,273	$320,555
KEANNA WHITLOCK	Comptroller	35.00	Key Emp	$190,988	$119,131	$310,119
THOMAS RUTHER	Contract Admin Rep	40.00	Key Emp	$182,249	$100,818	$283,067
EUGENE HORTON	Contract Admin Rep	40.00	Key Emp	$180,549	$98,582	$279,131
TERESA HARMON	Contract Admin Manager	40.00	Key Emp	$192,950	$83,755	$276,705
NEIL RYAN	Exec Asst Natl Pres	40.00	Key Emp	$174,128	$100,150	$274,278
NOAH GIEBEL	IT Special Projects	35.00	Highest	$142,439	$117,423	$259,862
NICKOLAS LEHTO	Contract Admin Rep	40.00	Key Emp	$168,551	$91,157	$259,708
RACHELLE CLARK	Membership Serv Dir	35.00	Highest	$142,361	$109,985	$252,346
PATRICK DONOVAN	Contract Admin Reg Dir	40.00	Highest	$139,337	$84,872	$224,209
PERVOUS BADILISHAMWALIMU	Contract Admin Reg Dir	40.00	Highest	$152,973	$63,168	$216,141
EILEEN MILLS	Contract Admin Reg Dir	40.00	Highest	$152,973	$60,040	$213,013
DONALD GONZALES	Contract Admin Rep	40.00		$128,165	$49,877	$178,042
JOHN GIBSON	Vice President	10.00	Officer	$37,800	$13,230	$51,030
JUNE HARRIS	Vice President	10.00	Officer	$31,200	$10,920	$42,120
DON SNEESBY	Vice President	10.00	Officer	$30,800	$10,780	$41,580
LAWRENCE SAPP	Vice President	10.00		$30,250	$8,773	$39,023
DAVID WILKIN	Vice President	10.00		$14,725	$4,270	$18,995
DANIEL ST MARIE	Vice President	5.00	Officer	$10,600	$3,314	$13,914
JOHN MACON	Vice President	5.00	Officer	$8,400	$2,436	$10,836

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	$47,582,360	$47,261,939	$29,971,356	$320,421
2023	$46,224,162	$42,726,006	$27,380,434	$3,498,156
2022	$43,751,752	$46,020,200	$24,861,162	$-2,268,448
2021	$39,970,850	$38,501,495	$21,507,410	$1,469,355
2020	$35,778,914	$34,778,918	$19,843,329	$999,996