NATIONAL ASSOC OF LETTER CARRIERS

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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

Legal Domicile

Phone

9104248381

Tax Period

2025-01-01 to 2025-12-31

NATIONAL ASSOC OF LETTER CARRIERS is a small nonprofit that reported $162K in total revenue in fiscal year 2025. The organization ran a surplus of $40K, a strong 25% operating margin.

Mission

LABOR UNION TO BENEFIT WORKERS

Program Service Accomplishments

Program 1

Expenses: $41,058 Revenue: $161,171

CONTINUED TRAINING PROGRAMS FOR MEMBERS, INSPECTIONS TO GUARANTEE PROPER WORK METHODS ACCOMPLISHED THROUGH MEETINGS, SEMINARS, AND NEWSLETTERS

Program 2

COORDINATE ACTIVITIES OF RETIRED MEMBERS TO INSURE PROPER BENEFITS AND TO KEEP THEM ABREAST OF LEGISLATIVE CHANGES, PRIMARILY BY NEWSLETTERS

Program 3

ENCOURAGE MEMBERS AND HAVE MEMBERS PARTICIPATE IN LOCAL CHARITABLE ACTIVITIES IN THE COMMUNITY. NO MONIES INVOLVED IN PARTICIPATION, ONLY MEMBERS TIME AND LABOR

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $161,171

Investment Income $480

Other Revenue $0

TOTAL REVENUE $161,651

Expense Breakdown

Grants Paid $0

Salaries & Benefits $52,957

Fundraising Expenses $0

Program Expenses $41,058

Other Expenses $68,678

TOTAL EXPENSES $121,635

Year-over-Year Comparison

	2025	2024	Change
Revenue	$161,651	$160,749	+0.0%
Expenses	$121,635	$95,859	+0.3%
Net Income	$40,016	$64,890	-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

298

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

$43,668

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FRANCISCO PECUNIA-VEGA	President	10.00	Officer	$31,289	$0	$31,289
CAROLYN THOMAS	Vice President	1.00	Officer	$4,707	$0	$4,707
JOHN MITCHELL	Treasurer	1.00	Officer	$4,567	$0	$4,567
RODNEY REDDING	Secretary	1.00	Officer	$3,105	$0	$3,105

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	$161,651	$121,635	$643,207	$40,016
2024	$160,749	$95,859	$604,463	$64,890
2023	$153,238	$96,280	$539,887	$56,958