NATIONS CAPITAL - SOUTHERN MARYLAN… - 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

1987

Legal Domicile

Principal Officer

Ray Robinson

Phone

2022910801

Tax Period

2023-01-01 to 2023-12-31

NATIONS CAPITAL - SOUTHERN MARYLAND AREA LOCAL 140 - APWU, founded in 1987, is a small nonprofit in the Employment sector that reported $720K in total revenue in fiscal year 2023. Expenses of $668K left a modest 7% surplus.

Mission

THROUGH COLLECTIVE BARGAINING EFFORTS TO SECURE BETTER WAGES, BENEFITS AND WORKING CONDITIONS.

Program Service Accomplishments

Program 1

THROUGH COLLECTIVE BARGAINING EFFORTS, INCLUDING GRIEVANCE ARBITRATION AND DISPUTE RESOLUTION PROCEDURES WITH USPS MANAGEMENT THE LOCAL UNION STRIVES TO SECURE A SAFE AND HEALTHY WORK ENVIRONMENT...

THROUGH COLLECTIVE BARGAINING EFFORTS, INCLUDING GRIEVANCE ARBITRATION AND DISPUTE RESOLUTION PROCEDURES WITH USPS MANAGEMENT THE LOCAL UNION STRIVES TO SECURE A SAFE AND HEALTHY WORK ENVIRONMENT, BETTER WORKING CONDITIONS, AND A BETTER STANDARD OF LIVING FOR MEMBERS AND THEIR FAMILIES.

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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 $0

Program Service Revenue $709,757

Investment Income $10,201

Other Revenue $0

TOTAL REVENUE $719,958

Expense Breakdown

Grants Paid $0

Salaries & Benefits $391,926

Fundraising Expenses $0

Program Expenses $0

Other Expenses $275,752

TOTAL EXPENSES $667,678

Year-over-Year Comparison

	2023	2022	Change
Revenue	$719,958	$675,128	+0.1%
Expenses	$667,678	$590,891	+0.1%
Net Income	$52,280	$84,237	-0.4%

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

$295,280

Total Directors

$15,148

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DENA BRISCOE	PRIOR - PRESIDENT	40	Officer	$152,228	$0	$152,228
RAY ROBINSON	PRESIDENT	40	Officer	$102,544	$0	$102,544
STEPHANIE YOUNG-FACON	EXECUTIVE VICE PRESIDENT	10	Officer	$16,285	$0	$16,285
GRACE JENKINS	AREA VP DC	10	Officer	$12,408	$0	$12,408
REGINA ROGERS	TREASURER	10	Officer	$5,233	$0	$5,233
DELLA HAWKINS	RECORDING SECRETARY	2	Officer	$4,669	$0	$4,669
WILLIAM MARCUS	Support Service Director	1	Director	$3,955	$0	$3,955
BRIAN DENARD	MAINTENANCE DIRECTOR DC	1	Director	$1,320	$0	$1,320
DOUGLAS GALLOWAY	MAINTENANCE DIRECTOR MD	1	Director	$1,320	$0	$1,320
BRENDA DAVIS-UTELY	CLERK CRAFT DIRECTOR	1	Director	$1,320	$0	$1,320
BRIAN MCLAURIN	MVS Director DC	1	Director	$1,320	$0	$1,320
CARISSA POWELL	Clerk Craft Director DC	1	Director	$1,320	$0	$1,320
NEOMIA BELL	BMC Director	1	Director	$1,320	$0	$1,320
WILLIAM TEMPLEMAN	MVS Director MD	1	Director	$1,313	$0	$1,313
SHARON WHEELER-JENKINS	Stations/Branches Coord DC	1	Director	$1,240	$0	$1,240
JOYCE HARRIS	FINANCIAL SECRETARY	1	Officer	$1,193	$0	$1,193
SEAN REESE	Stations/Branches Coord MD	1	Director	$720	$0	$720
LANIKA THOMAS	AREA VP MD	1	Officer	$720	$0	$720

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
2023	$719,958	$667,678	$1,344,644	$52,280
2022	$675,128	$590,891	$1,288,653	$84,237

NATIONS CAPITAL - SOUTHERN MARYLAND AREA LOCAL 140 - APWU