NATIONAL ASSOCIATION OF LETTER CARRIERS OF THE UNITED STATES OF AMERICA AFL-CIO (EIN 396078035) - 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

1889

Legal Domicile

Principal Officer

ROBERT KOSIER

Phone

4144441836

Tax Period

2024-01-01 to 2024-12-31

NATIONAL ASSOCIATION OF LETTER CARRIERS OF THE UNITED STATES OF AMERICA AFL-CIO, founded in 1889, is a small nonprofit that reported $695K in total revenue in fiscal year 2024. Expenses of $870K exceeded revenue, resulting in a 25% operating deficit.

Mission

TO UNITE ALL ELIGIBLE MEMBERS FOR THEIR MUTUAL BENEFIT AND TO ASSIST THE NATL ASSOC OF LETTER CARRIERS IN IMPROVING THE CONDITION OF ITS MEMBERSHIP

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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 $2,750

Program Service Revenue $674,562

Investment Income $7,144

Other Revenue $10,540

TOTAL REVENUE $694,996

Expense Breakdown

Grants Paid $0

Salaries & Benefits $554,781

Fundraising Expenses $0

Other Expenses $314,813

TOTAL EXPENSES $869,594

Year-over-Year Comparison

	2024	2023	Change
Revenue	$694,996	$660,586	+0.1%
Expenses	$869,594	$761,581	+0.1%
Net Income	$-174,598	$-100,995	+0.7%

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

$417,397

Total Directors

$7,088

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMINIYAH YSRAYL	TRUSTEE	1.00	Director	$2,226	$0	$2,226
DEIANTE WASHINGTON	TRUSTEE	1.00	Director	$2,741	$0	$2,741
JUNIOR ATKINS	TRUSTEE	1.00	Director	$2,121	$0	$2,121
DAVID SKOWRONEK	PRESIDENT - PART YEAR	40.00	Officer	$62,590	$21,621	$84,211
THOMAS DAHL	VICE PRESIDENT - PART YEAR	40.00	Officer	$34,110	$14,279	$48,389
SCOTT FALKOWSKI	RECORDING SECRETARY	1.00	Officer	$19,393	$0	$19,393
RICHARD KLEEBA	FINANCIAL SECRETARY	1.00	Officer	$27,549	$0	$27,549
GINA JELINEK	HEALTH BENEFIT REP	1.00	Officer	$3,127	$0	$3,127
LYNN DZIEVIT	MBA REP	1.00	Officer	$319	$0	$319
KEIANTE WASHINGTON	SGT-AT-ARMS	1.00	Officer	$11,218	$0	$11,218
SHEMIA KELLY	TREASURER	4.00	Officer	$26,674	$0	$26,674
ROBERT KOSIER	PRESIDENT - PART YEAR	40.00	Officer	$100,999	$2,000	$102,999
RONALD BLAZEL	DIRECTOR OF RETIREES	1.00	Officer	$2,218	$0	$2,218
TRAVIS ALBERT	VICE PRESIDENT - PART YEAR	40.00	Officer	$63,013	$1,400	$64,413
GABRIELA KOSIER	MBA REP	1.00	Officer	$26,887	$0	$26,887

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	$694,996	$869,594	$1,277,161	$-174,598
2023	$660,586	$761,581	$1,447,853	$-100,995
2022	$624,313	$577,478	$1,548,848	$46,835
2021	$598,121	$505,865	$1,502,013	$92,256
2020	$601,877	$440,878	$1,409,757	$160,999

NATIONAL ASSOCIATION OF LETTER CARRIERS OF THE UNITED STATES OF AMERICA AFL-CIO