NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 426066703) - 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

1970

Legal Domicile

Principal Officer

Bryan Rubner

Phone

3199813955

Tax Period

2023-01-01 to 2023-12-31

NATIONAL ASSOCIATION OF LETTER CARRIERS, founded in 1970, is a small nonprofit that reported $252K in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. Net assets of $537K represent 26 months of operating reserves.

Mission

Union representing letter carriers employed by the United States Postal Service

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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 $227,807

Program Service Revenue $0

Investment Income $8,547

Other Revenue $15,825

TOTAL REVENUE $252,179

Expense Breakdown

Grants Paid $0

Salaries & Benefits $57,491

Fundraising Expenses $0

Program Expenses $0

Other Expenses $202,344

TOTAL EXPENSES $259,835

Year-over-Year Comparison

	2023	2022	Change
Revenue	$252,179	$213,096	+0.2%
Expenses	$259,835	$156,209	+0.7%
Net Income	$-7,656	$56,887	-1.1%

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

276

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

$55,805

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Bryan Rubner	President	40.00	Officer Highest	$17,106	$0	$17,106
John Pfiffner	Vice President	10.00	Officer	$8,371	$0	$8,371
Kelly Steinke	Secretary	15.00	Officer	$3,782	$0	$3,782
Roger Randolph Jr	Treasurer	10.00	Officer	$6,233	$0	$6,233
Justin Haynes	OWCP Officer	5.00	Officer	$900	$0	$900
Michaela Wanek	Entertainment Chair	5.00	Officer	$981	$0	$981
Brannen Bourgeois	Former Treasurer	1.00	Officer	$295	$0	$295
Daniel Remerowski	Steward	20.00	Officer	$4,395	$0	$4,395
Boun Lovan	Steward	20.00	Officer	$3,236	$0	$3,236
Gaberiel L Kaegbein	Steward	20.00	Officer	$2,620	$0	$2,620
Maria Corey	Steward	20.00	Officer	$2,578	$0	$2,578
Ben Kayser	Steward	20.00	Officer	$5,308	$0	$5,308

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	$252,179	$259,835	$536,660	$-7,656
2022	$213,096	$156,209	$544,316	$56,887
2021	$235,553	$148,371	$487,429	$87,182
2020	$213,212	$147,801	$399,747	$65,411
2019	$214,107	$169,274	$334,336	$44,833
2018	$254,016	$172,209	$289,503	$81,807

NATIONAL ASSOCIATION OF LETTER CARRIERS