National Association of Letter Carriers Branch 4374 (EIN 386145209) - 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

1952

Legal Domicile

Principal Officer

Steven P Rubino

Phone

5867590390

Tax Period

2023-01-01 to 2023-12-31

National Association of Letter Carriers Branch 4374, founded in 1952, is a small nonprofit that reported $415K in total revenue in fiscal year 2023.

Mission

Unite all letter carriers 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 $1,025

Program Service Revenue $359,490

Investment Income $3,541

Other Revenue $50,839

TOTAL REVENUE $414,895

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $267,643

Fundraising Expenses $0

Other Expenses $155,863

TOTAL EXPENSES $437,922

Year-over-Year Comparison

	2023	2022	Change
Revenue	$414,895	$400,672	+0.0%
Expenses	$437,922	$534,395	-0.2%
Net Income	$-23,027	$-133,723	-0.8%

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

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

$162,555

Total Directors

$15,606

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COLLEEN S ELLERY	SECRETARY	021.00	Officer	$33,231	$0	$33,231
STEVEN P RUBINO	TREASURER	020.00	Officer	$32,782	$0	$32,782
JOHN C SYACSURE III	PRESIDENT	020.00	Officer	$32,189	$0	$32,189
NICOLE E WHEATLEY	VICE PRESIDENT	019.00	Officer	$31,083	$0	$31,083
SHERRI D RUTLEDGE	OWCP OFFICER	016.00	Officer	$25,608	$0	$25,608
MICHAEL F SHERIDAN	HBR/MBA REP	004.00	Officer	$6,776	$0	$6,776
EDWARD A WHITE	TRUSTEE	003.00	Director	$5,336	$0	$5,336
TIFFANY DAVIS	TRUSTEE	003.00	Director	$5,083	$0	$5,083
JAMES C HAVILAND	TRUSTEE	003.00	Director	$3,508	$0	$3,508
PAMELA A KRAFT	TRUSTEE	002.00	Director	$1,679	$0	$1,679
ROBERT A CONTI	SERGEANT AT ARMS	001.00	Officer	$886	$0	$886

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	$414,895	$437,922	$593,211	$-23,027
2022	$400,672	$534,395	$617,606	$-133,723
2021	$470,238	$387,123	$583,114	$83,115
2020	$306,836	$254,879	$500,381	$51,957

National Association of Letter Carriers Branch 4374