NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 726028370) - 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

1961

Legal Domicile

Principal Officer

TROY SCOTT

Phone

2259232963

Tax Period

2025-01-01 to 2025-12-31

NATIONAL ASSOCIATION OF LETTER CARRIERS, founded in 1961, is a small nonprofit that reported $193K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $185K left a modest 4% surplus.

Mission

TO MAINTAIN A UNION TO PROVIDE PROPER PAY, WORKING CONDITIONS, AND OTHER BENEFITS TO ITS MEMBERS.

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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 $193,004

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $193,004

Expense Breakdown

Grants Paid $0

Salaries & Benefits $71,553

Fundraising Expenses $0

Other Expenses $112,963

TOTAL EXPENSES $184,516

Year-over-Year Comparison

	2025	2024	Change
Revenue	$193,004	$217,002	-0.1%
Expenses	$184,516	$208,055	-0.1%
Net Income	$8,488	$8,947	-0.1%

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

485

Independent Members

485

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

$38,860

Total Directors

$3,900

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAMELA MILLICAN	TRUSTEE	5.00	Director	$756	$0	$756
JEROME NETTER	TRUSTEE	5.00	Director	$1,632	$0	$1,632
JARED ANTHONY	TRUSTEE	5.00	Director	$1,512	$0	$1,512
TROY SCOTT	PRESIDENT	25.00	Officer	$11,940	$0	$11,940
DONALD JONES	EXECUTIVE VICE PRESIDENT	25.00	Officer	$7,023	$0	$7,023
JACOBE SHANNON	VICE PRESIDENT	25.00	Officer	$5,114	$0	$5,114
TRELLE THOMAS	SECRETARY	20.00	Officer	$3,755	$0	$3,755
CARLOS MATTHEWS	TREASURER	10.00	Officer	$3,636	$0	$3,636
DEMONA SIMPSON	FINANCIAL SECRETARY	10.00	Officer	$3,276	$0	$3,276
MARY ROBERTSON	BENEFIT REPRESENTATIVE	5.00	Officer	$2,058	$0	$2,058
ROSILYN MAGEE	SERGEANT AT ARMS	5.00	Officer	$2,058	$0	$2,058

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	$193,004	$184,516	$223,208	$8,488
2024	$217,002	$208,055	$214,556	$8,947
2023	$207,161	$194,261	$205,557	$12,900
2022	$184,255	$222,410	$194,148	$-38,155
2021	$154,494	$129,503	$232,358	$24,991
2020	$172,374	$126,661	$206,893	$45,713

NATIONAL ASSOCIATION OF LETTER CARRIERS