National Association of Letter Car… - Form 990 Financial Data

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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

1931

Legal Domicile

Principal Officer

Joshua Dent

Phone

2485410060

Tax Period

2023-01-01 to 2023-12-31

National Association of Letter Carriers Branch 3126, founded in 1931, is a small nonprofit that reported $371K in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion.

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.

Program Service Accomplishments

Program 1

The branchs largest program service is representational expenses to better all working conditions and promote a harmonious relationship through collective bargaining with the Postal Service. The...

The branchs largest program service is representational expenses to better all working conditions and promote a harmonious relationship through collective bargaining with the Postal Service. The Unions three largest expenses administration, overhead and representational expenses all relate to the above mentioned mission.

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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 $273

Program Service Revenue $352,340

Investment Income $891

Other Revenue $17,849

TOTAL REVENUE $371,353

Expense Breakdown

Grants Paid $5,950

Salaries & Benefits $189,501

Fundraising Expenses $0

Other Expenses $116,329

TOTAL EXPENSES $360,368

Year-over-Year Comparison

	2023	2022	Change
Revenue	$371,353	$336,427	+0.1%
Expenses	$360,368	$372,708	0.0%
Net Income	$10,985	$-36,281	-1.3%

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

$132,749

Total Directors

$7,188

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL ROZNOWSKI	PRESIDENT	020.00	Officer	$40,282	$0	$40,282
JOSHUA DENT	TREASURER	010.00	Officer	$20,113	$0	$20,113
JOHN DICK	SECRETARY	010.00	Officer	$18,444	$0	$18,444
MICHELLE HODGES	OWCP OFFICER	009.00	Officer	$17,603	$0	$17,603
DONALD FERRARO JR	VICE PRESIDENT	009.00	Officer	$16,998	$0	$16,998
FRED WHISNANT III	EXECUTIVE V-P	007.00	Officer	$13,267	$0	$13,267
KEVIN WALKER	HEALTH BENEFITS REP	002.00	Officer	$3,113	$0	$3,113
CHANDRA MARTIN	TRUSTEE	001.00	Director	$1,942	$0	$1,942
EMERY JOHNSON	SERGEANT AT ARMS	001.00	Officer	$1,734	$0	$1,734
WILLIAM NELSON	TRUSTEE	001.00	Director	$1,646	$0	$1,646
WILLIAM MELMS	TRUSTEE	001.00	Director	$1,604	$0	$1,604
TAMARA BOSMAN	AFL CIO DELEGATE	001.00	Officer	$1,014	$0	$1,014
LEO ALSTON	TRUSTEE	N/A	Director	$795	$0	$795
JOHN JOHNSON	TRUSTEE	N/A	Director	$714	$0	$714
ALEXANDER VIVIANO	TRUSTEE	N/A	Director	$487	$0	$487
JOSEPH ENSLEY JR	RETIREMENT OFFICER	N/A	Officer	$181	$0	$181

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	No data	No data	No data	No data
2023	$371,353	$360,368	$213,299	$10,985
2022	$336,427	$372,708	$202,314	$-36,281
2021	$289,618	$280,996	$238,595	$8,622
2020	$291,106	$218,245	$229,973	$72,861

National Association of Letter Carriers Branch 3126