NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 386061331) - 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

Phone

2486735082

Tax Period

2023-01-01 to 2023-12-31

NATIONAL ASSOCIATION OF LETTER CARRIERS, founded in 1972, is a small nonprofit that reported $255K in total revenue in fiscal year 2023. Revenue surged 28% from the prior year, signaling strong growth momentum. Expenses of $235K left a modest 8% surplus.

Mission

Unite all letter carriers and non-supervisory employees of the Postal Service in a consolidated effort with the Postal Service to better all working conditions and promote a harmonious relationship through collective bargaining on all situations which would affect the health welfare and working conditions of its members.

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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 (2023)

Revenue Breakdown

Contributions & Grants $231,251

Program Service Revenue $5,086

Investment Income $14,596

Other Revenue $3,893

TOTAL REVENUE $254,826

Expense Breakdown

Grants Paid $0

Salaries & Benefits $142,635

Fundraising Expenses $0

Program Expenses $0

Other Expenses $65,630

TOTAL EXPENSES $234,660

Year-over-Year Comparison

	2023	2022	Change
Revenue	$254,826	$199,814	+0.3%
Expenses	$234,660	$227,874	+0.0%
Net Income	$20,166	$-28,060	-1.7%

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

$97,760

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JASON DUNNING	PRESIDENT	16.00	Officer	$25,699	$0	$25,699
ELIZABETH BAYS	VICE PRESIDENT	4.00	Officer	$8,045	$0	$8,045
TIFFANY FRENCH	SECRETARY	8.00	Officer	$21,953	$0	$21,953
KEVIN PYSZORA	TREASURER	6.00	Officer	$15,217	$0	$15,217
LINDA JONES	DIR OF RETIREE	1.00	Officer	$4,376	$0	$4,376
KEVIN KELLEY	SGT OF ARMS	1.00	Officer	$5,050	$0	$5,050
ERIC BIALLAS	DIR OF HEALTH BENFITS	1.00	Officer	$5,990	$0	$5,990
TARA LEWIS	TRUSTEE	1.00	Officer	$3,612	$0	$3,612
MICHELE LAFAVE	TRUSTEE	1.00	Officer	$5,835	$0	$5,835
MARVIN BARTON	TRUSTEE	1.00	Officer	$1,983	$0	$1,983

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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$254,826	$234,660	$244,149	$20,166

NATIONAL ASSOCIATION OF LETTER CARRIERS