AMERICAN POSTAL WORKERS UNION (EIN 710441821) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

AMERICAN POSTAL WORKERS UNION, founded in 1976, is a small nonprofit that reported $214K in total revenue in fiscal year 2021. The organization ran a surplus of $65K, a strong 30% operating margin.

Mission

POSTAL LABOR UNION

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $229,369

Program Service Revenue $0

Investment Income $5

Other Revenue $0

TOTAL REVENUE $229,374

Expense Breakdown

Grants Paid $0

Salaries & Benefits $105,503

Fundraising Expenses $0

Program Expenses $208,161

Other Expenses $102,658

TOTAL EXPENSES $208,161

Year-over-Year Comparison

	2023	2022	Change
Revenue	$229,374	N/A	N/A
Expenses	$208,161	N/A	N/A
Net Income	$21,213	N/A	N/A

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PEGGY M HOGUE	TRUSTEE AT LARGE	4.00	Director	$0	$0	$0
TIMOTHY PUGH	TRUSTEE AT LARGE	0.00	Director	$0	$0	$0
DAVID HUME	MOTOR VEHICLE CRAFT DIRECTOR	1.00	Director	$0	$0	$0
MARCUS CRAWFORD	TRUSTEE AT LARGE	0.00	Director	$0	$0	$0
EVERETT L RAVION	MAINT CRAFT DIRECTOR	8.00	Director	$0	$0	$0
JAMES D HUEY	EDITOR	1.00	Director	$0	$0	$0
JONILEE B HUEY	SECRETARY TREASURER	5.00	Officer Director	$0	$0	$0
SHAQUNTAM SIMS	CLERK CRAFT DIRECTOR	0.00	Officer	$0	$0	$0
DEBRA HARRIS	VICE PRESIDENT	0.00	Officer	$0	$0	$0
TAMMY J GRAY	TRUSTEE IN CHARGE	4.00	Officer	$0	$0	$0
JON K NIGOLIAN	PRESIDENT	8.00	Officer	$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
2023	$229,374	$208,161	$343,776	$21,213
2022	$216,476	$223,363	$322,563	$-6,887
2021	$213,831	$149,032	$329,450	$64,799

AMERICAN POSTAL WORKERS UNION