NATIONAL POSTAL MAIL HANDLERS LIUNA LOCAL 316 (EIN 910908257) - 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

1973

Legal Domicile

Principal Officer

DONALD SNEESBY

Phone

2068701166

Tax Period

2024-01-01 to 2024-12-31

NATIONAL POSTAL MAIL HANDLERS LIUNA LOCAL 316, founded in 1973, is a small nonprofit that reported $781K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $739K left a modest 5% surplus.

Mission

UNION REPRESENTATION OF MEMBERSHIP

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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 $0

Program Service Revenue $775,273

Investment Income $5,718

Other Revenue $418

TOTAL REVENUE $781,409

Expense Breakdown

Grants Paid $0

Salaries & Benefits $331,477

Fundraising Expenses $0

Other Expenses $407,390

TOTAL EXPENSES $738,867

Year-over-Year Comparison

	2024	2023	Change
Revenue	$781,409	$696,581	+0.1%
Expenses	$738,867	$649,942	+0.1%
Net Income	$42,542	$46,639	-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

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

$277,186

Total Directors

$277,186

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GENE REZAC	VICE-PRESIDENT	8.00	Officer Director	$14,667	$4,253	$18,920
DONALD SNEESBY	PRESIDENT	40.00	Officer Director	$98,893	$52,568	$151,461
DEBORAH RETTER	TREASURER	8.00	Officer Director	$25,967	$7,530	$33,497
TIMOTHY KOVAC	RECORDING SECRETARY	1.00	Officer Director	$14,183	$7,403	$21,586
SHAUN BEZELLA	BRANCH PRESIDENT	8.00	Officer Director	$19,620	$5,690	$25,310
STEVEN KIM	BRANCH PRESIDENT	1.00	Officer Director	$18,918	$0	$18,918
CRAIG HURLEY	BRANCH PRESIDENT	1.00	Officer Director	$7,494	$0	$7,494

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	$781,409	$738,867	$654,306	$42,542
2023	$696,581	$649,942	$611,831	$46,639
2022	$655,249	$658,421	$565,792	$-3,172
2021	$624,059	$542,751	$572,395	$81,308
2020	$585,230	$536,800	$492,586	$48,430
2019	$505,265	$476,738	$441,259	$28,527
2018	$529,636	$470,476	$409,207	$59,160

NATIONAL POSTAL MAIL HANDLERS LIUNA LOCAL 316