NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 996008882) - 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

1889

Legal Domicile

Principal Officer

Jason Shapiro

Tax Period

2024-07-01 to 2025-06-30

NATIONAL ASSOCIATION OF LETTER CARRIERS, founded in 1889, is a small nonprofit that reported $353K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Expenses of $414K exceeded revenue, resulting in a 17% operating deficit.

Mission

A labor union to protect workers rights and ensure contract compliance

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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 $352,826

Investment Income $0

Other Revenue $0

TOTAL REVENUE $352,826

Expense Breakdown

Grants Paid $0

Salaries & Benefits $241,018

Fundraising Expenses $0

Program Expenses $0

Other Expenses $173,065

TOTAL EXPENSES $414,083

Year-over-Year Comparison

	2024	2023	Change
Revenue	$352,826	$389,882	-0.1%
Expenses	$414,083	$407,199	+0.0%
Net Income	$-61,257	$-17,317	+2.5%

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

861

Independent Members

861

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

$137,198

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Howard K Komine	President	40	Officer Highest	$46,296	$0	$46,296
Susan N McGinn	Financial Secretary	20	Officer	$33,975	$0	$33,975
Landon Yoshikawa	Vice President	20	Officer	$24,623	$0	$24,623
Terry Kaolulo	Secretary	20	Officer	$9,544	$0	$9,544
Parker K H Kaaua	Trustee	10		$8,679	$0	$8,679
Jason N Shapiro	Treasurer	20	Officer	$8,402	$0	$8,402
Cynthia Ishizaki	Political Laiason	10	Officer	$4,998	$0	$4,998
Clay Tamaki	Trustee	10		$4,274	$0	$4,274
Reid K Inoue	Health Benefits Officer	10	Officer	$4,274	$0	$4,274
Sherry L U Demicilio	Trustee	10		$2,543	$0	$2,543
Francisco Olivera Vargas	Sargeant of Arms	5	Officer	$2,543	$0	$2,543
Mark Andreyka	Director of Retirees	5	Officer	$2,543	$0	$2,543

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	$352,826	$414,083	$472,003	$-61,257
2024	$389,882	$407,199	$533,260	$-17,317
2023	$350,593	$327,016	$550,577	$23,577
2022	$306,376	$241,496	$527,000	$64,880
2021	$270,849	$155,938	$462,120	$114,911

NATIONAL ASSOCIATION OF LETTER CARRIERS