NATIONAL POSTAL MAIL HANDLERS UNION LOCAL 312 (EIN 720746866) - 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

2009

Principal Officer

TROY DAVIS

Phone

3372802777

Tax Period

2023-01-01 to 2023-12-31

NATIONAL POSTAL MAIL HANDLERS UNION LOCAL 312, founded in 2009, is a small nonprofit that reported $254K in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year.

Mission

PROTECT INTEGRITY OF MAILHANDLERS COLLECTIVE BARGAINING, PROMOTION OF LEGISLATION, PROTECT INTEGRITY OF BENEFITS, AND ADVANCE ECONOMIC AND SOCIAL OBJECTIVES.

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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 $201,749

Program Service Revenue $52,274

Investment Income $20

Other Revenue $50

TOTAL REVENUE $254,093

Expense Breakdown

Grants Paid $0

Salaries & Benefits $194,577

Fundraising Expenses $0

Other Expenses $82,380

TOTAL EXPENSES $276,957

Year-over-Year Comparison

	2023	2022	Change
Revenue	$254,093	$268,890	-0.1%
Expenses	$276,957	$257,147	+0.1%
Net Income	$-22,864	$11,743	-2.9%

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

$118,186

Total Directors

$30,679

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVEN EDWARDS	STEWARD	1.00	Director	$1,400	$0	$1,400
CHERNIKA ORDONE	STEWARD	1.00	Director	$9,141	$0	$9,141
SHA ' KEITHA WILEY	STEWARD	1.00	Director	$1,400	$0	$1,400
CARL STEWART	STEWARD	1.00	Director	$1,400	$0	$1,400
JAMAAR OTIS	STEWARD	1.00	Director	$2,813	$0	$2,813
STEPHEN SIAS JR	STEWARD	1.00	Director	$10,323	$0	$10,323
JAMES CALDWELL	STEWARD	1.00	Director	$1,243	$0	$1,243
DANA GARNETT	STEWARD	1.00	Director	$186	$0	$186
ROY HAYES	STEWARD	1.00	Director	$1,530	$0	$1,530
NATOSHA JONES	STEWARD	1.00	Director	$515	$0	$515
SHANELL RONDINO	STEWARD	1.00	Director	$728	$0	$728
TROY L DAVIS	LOCAL PRESIDENT	20.00	Officer	$31,740	$0	$31,740
KEVIN PERRY	EXECUTIVE MEMBER	1.00	Officer	$24,765	$0	$24,765
ERIC HARDNETT	VICE PRESIDENT	1.00	Officer	$8,195	$0	$8,195
TROY GALLET	TREASURER	20.00	Officer	$36,404	$0	$36,404
LAJEUNE SMITH	RECORDING SECRETARY	1.00	Officer	$17,082	$0	$17,082

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	$254,093	$276,957	$258,341	$-22,864
2022	$268,890	$257,147	$256,507	$11,743
2021	$221,782	$181,596	$239,368	$40,186
2021	$221,782	$180,872	$240,092	$40,910

NATIONAL POSTAL MAIL HANDLERS UNION LOCAL 312