AMERICAN POSTAL WORKERS UNION aka Columbia SC Area Local 807 (EIN 570481225) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1992

Legal Domicile

Principal Officer

Betty James-Leaks

Phone

8032610344

Tax Period

2024-01-01 to 2024-12-31

AMERICAN POSTAL WORKERS UNION aka Columbia SC Area Local 807, founded in 1992, is a small nonprofit that reported $315K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

PROVIDE REPRESENTATION TO ITS MEMBERSHIP

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $313,941

Investment Income $753

Other Revenue $0

TOTAL REVENUE $314,694

Expense Breakdown

Grants Paid $0

Salaries & Benefits $118,464

Fundraising Expenses $0

Program Expenses $0

Other Expenses $189,383

TOTAL EXPENSES $307,847

Year-over-Year Comparison

	2024	2023	Change
Revenue	$314,694	$286,844	+0.1%
Expenses	$307,847	$295,003	+0.0%
Net Income	$6,847	$-8,159	-1.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$62,465

Total Directors

$25,651

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mark Sims	Vice President	10	Officer	$24,122	$0	$24,122
Betty James-Leaks	President	10	Officer	$23,977	$0	$23,977
Michelle Reed	Secretary/Treasurer	6	Officer	$14,366	$0	$14,366
Samuel Smoak	Maintenance Craft Director	3	Director	$7,197	$0	$7,197
Felicia Miller	Clerk Craft Director	3	Director	$6,733	$0	$6,733
Reginald Owens	Assistant Clerk Craft Director	1.00	Director	$5,472	$0	$5,472
Hiilard Sharper	Trustee	1	Director	$3,270	$0	$3,270
Vanderbilt Scott	MVS Craft Director	3	Director	$1,824	$0	$1,824
Nathaniel Walker	Assistant MVS Craft Director	1	Director	$1,155	$0	$1,155
Michael Williams	Trustee	1	Director	$0	$0	$0

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	$314,694	$307,847	$242,460	$6,847
2023	$286,844	$295,003	$236,639	$-8,159
2022	$275,990	$300,878	$243,772	$-24,888
2021	$268,779	$231,770	$269,183	$37,009
2020	$223,451	$159,735	$233,298	$63,716

AMERICAN POSTAL WORKERS UNION aka Columbia SC Area Local 807