NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 746062088) - 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

1900

Legal Domicile

Phone

5127501998

Tax Period

2024-01-01 to 2024-12-31

NATIONAL ASSOCIATION OF LETTER CARRIERS, founded in 1900, is a small nonprofit that reported $438K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Net assets of $1.5M represent 40 months of operating reserves.

Mission

THE ORGANIZATION,REPRESENTATION AND EDUCATION OF BARGAINING UNIT EMPLOYEES

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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 (2024)

Revenue Breakdown

Contributions & Grants $405,605

Program Service Revenue $0

Investment Income $2,763

Other Revenue $30,000

TOTAL REVENUE $438,368

Expense Breakdown

Grants Paid $0

Salaries & Benefits $231,684

Fundraising Expenses $0

Program Expenses $0

Other Expenses $155,291

TOTAL EXPENSES $459,575

Year-over-Year Comparison

	2024	2023	Change
Revenue	$438,368	$398,053	+0.1%
Expenses	$459,575	$275,955	+0.7%
Net Income	$-21,207	$122,098	-1.2%

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

$158,346

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILLIAM MOODY	PRESIDENT	40.00	Officer	$107,242	$0	$107,242
ARMANDO SALAZAR	VICE PRESIDENT	2.00	Officer	$3,900	$0	$3,900
WILLIAM REYNOLDS	SECRETARY HB REP	7.00	Officer	$6,854	$0	$6,854
EDGAR PRIMETT-POOLE	TREASURER	15.00	Officer	$28,755	$0	$28,755
LESS DOSS	DIRECTOR OF RETIREES	1.00	Officer	$760	$0	$760
JOHN GUTIERREZ	SGT AT ARMS	1.00	Officer	$1,460	$0	$1,460
MICHAEL PIEPER	NEWSLETTER EDITOR	1.00	Officer	$1,950	$0	$1,950
KEITH GREGORY	TRUSTEE	1.00	Officer	$1,675	$0	$1,675
MICHAEL COLEMAN	TRUSTEE	1.00	Officer	$1,675	$0	$1,675
HENRY MOSS	TRUSTEE	1.00	Officer	$4,075	$0	$4,075

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	No data	No data	No data	No data
2024	$438,368	$459,575	$1,464,071	$-21,207
2023	$398,053	$275,955	$1,485,278	$122,098
2022	$394,800	$322,245	$1,126,096	$72,555
2021	$342,935	$273,481	$1,053,671	$69,454
2020	$657,878	$323,285	$983,934	$334,593
2020	$657,878	$323,285	$983,934	$334,593

NATIONAL ASSOCIATION OF LETTER CARRIERS