NATIONAL ASSOCIATION OF LETTER CARRIERS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 23-7114843)
Tax period
2023-05-01 to 2024-04-30
Filed
2024-09-15
IRS object ID
202412599349300901
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-15T18:43:50-05:00ReturnTs
Tax Period End2024-04-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237114843EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IOWA STATE ASSOCIATION OF LETTER CARRIERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Keith I BrownInCareOfNm
Business Name ControlIOWABusinessNameControlTxt
Phone5155772071PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15336 E KENYON CIRAddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP503202728ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEITH I BROWNPersonNm
Person TitleTreasurerPersonTitleTxt
Phone5155772071PhoneNum
Signature2024-09-15SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHERBERT L COPLEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11610 WILLOW PLAddressLine1Txt
CityCLEAR LAKECityNm
State AbbreviationIAStateAbbreviationCd
ZIP50428ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$71,293GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption0685GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressNAWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1989FormationYr
Legal Domicile StateIALegalDomicileStateCd
Activity Or MissionTo educate and inform our members of postal legislative issuesActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$61,552PYContributionsGrantsAmt
CY Contributions Grants$63,117CYContributionsGrantsAmt
PY Program Service Revenue$9,900PYProgramServiceRevenueAmt
CY Program Service Revenue$8,100CYProgramServiceRevenueAmt
PY Investment Income$49PYInvestmentIncomeAmt
CY Investment Income$76CYInvestmentIncomeAmt
PY Other Revenue$685PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$72,186PYTotalRevenueAmt
CY Total Revenue$71,293CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$36,233PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$30,888CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$61,995PYOtherExpensesAmt
CY Other Expenses$43,117CYOtherExpensesAmt
PY Total Expenses$98,228PYTotalExpensesAmt
CY Total Expenses$74,005CYTotalExpensesAmt
PY Revenues Less Expenses-$26,042PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,712CYRevenuesLessExpensesAmt
Total Assets BOY$99,723TotalAssetsBOYAmt
Total Assets EOY$97,026TotalAssetsEOYAmt
Total Liabilities BOY$142TotalLiabilitiesBOYAmt
Total Liabilities EOY$157TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$99,581NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$96,869NetAssetsOrFundBalancesEOYAmt
MissionTo educate our members and congressional reps on postal legislationMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$10,471ExpenseAmt
Revenue$8,100RevenueAmt
Desc2023 ISALC Fall Training Postal legislative education and information training for our membersDesc
Total Program Service Expenses$10,471TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee13EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldIAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKEITH I BROWNPersonNm
Phone5155772071PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15336 E KENYON CIRAddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP503202728ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeIndKey EmployeeKeyEmployeeInd
HERBERT L COPLEY
STATE CHAIR5.000Yes (X)$7,654$0$0
KEITH I BROWN
TREASURER2.000Yes (X)$4,138$0$0
JAMES C BEACH
SECRETARY2.000Yes (X)$3,538$0$0
JOE P MILLER
DIRECTOR OF RETIREES$579$0$0Yes (X)
THOMAS A KINN
VICE CHAIR1.000Yes (X)$2,338$0$0
TRACI S VANHYNING
1st DISTRICT LCCLYes (X)$1,738$0$0
JOHN E HOLBEN
STATE LEG LIAISON$1,738$0$0Yes (X)
VIC E MCCUEN
3RD DISTRICT LCCL$579$0$0Yes (X)
TRAVIS D KLEMP
4TH DISTRICT LCCLYes (X)$1,738$0$0
MICHAEL J BIRKETT
DIRECTOR OF RETIREESYes (X)$1,158$0$0
MICHELLE M PAULSEN
3RD DISTRICT LCCLYes (X)$1,608$0$0
TOMAS L RENTZ
2ND DISTRICT LCCLYes (X)$1,738$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$28,544TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedYes (true)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$63,067MembershipDuesAmt
All Other Contributions$50AllOtherContributionsAmt
Total Contributions$63,117TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescISALC FALL TRAININGDesc
Total Revenue Column$8,100TotalRevenueColumnAmt
Related Or Exempt Func Income$8,100RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$8,100TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$76TotalRevenueColumnAmt
Related Or Exempt Func Income$76RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$71,293TotalRevenueColumnAmt
Related Or Exempt Func Income$8,176RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$8,400TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$20,142TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,346TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$500TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,935TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$21,707TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$13,137TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$78TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDONATIONSDesc
Total$1,760TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$74,005TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$79,723BOYAmt
EOY$77,026EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$20,000BOYAmt
EOY$20,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$99,723BOYAmt
EOY$97,026EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$142BOYAmt
EOY$157EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$142BOYAmt
EOY$157EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$99,581BOYAmt
EOY$96,869EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$99,581BOYAmt
EOY$96,869EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$99,723BOYAmt
EOY$97,026EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,712ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Org Leg CtrlfalseDisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsfalseDisclosedForCharitablePrpsInd
Written Policy MonitoringfalseWrittenPolicyMonitoringInd
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Solicited Assets SalefalseSolicitedAssetsSaleInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd
Federal Income Tax Liability$157FederalIncomeTaxLiabilityAmt
Total Liability$157TotalLiabilityAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
HERBERT L COPLEY
STATE CHAIR$3,600$4,054$7,654
KEITH I BROWN
TREASURER$2,400$1,738$4,138
JAMES C BEACH
SECRETARY$1,800$1,738$3,538
JOE P MILLER
DIRECTOR OF RETIREES$579$579
THOMAS A KINN
VICE CHAIR$600$1,738$2,338
TRACI S VANHYNING
1st DISTRICT LCCL$1,738$1,738
JOHN E HOLBEN
STATE LEG LIAISON$1,738$1,738
VIC E MCCUEN
3RD DISTRICT LCCL$579$579
TRAVIS D KLEMP
4TH DISTRICT LCCL$1,738$1,738
MICHAEL J BIRKETT
DIRECTOR OF RETIREES$1,158$1,158
MICHELLE M PAULSEN
3RD DISTRICT LCCL$1,608$1,608
TOMAS L RENTZ
2ND DISTRICT LCCL$1,738$1,738

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 6There are roughly 1700 members of the NALC that are members of the ISALC
Part VI Line 6as directed in our national constitution.
Part VI Line 7aEach member elects a representative to the ISALC State Convention who then
Part VI Line 7avotes for the elected offices
Part VI Line 11bForm 990 is completed by the Treasurer.
Part VI Line 11bIt is presented to the E-Board at the October meeting for review.
Part VI Line 12cThe Union is notified when a member has entered into a Management position.
Part VI Line 12cThere are bi-weekly reports of union membership in good standing.
Part VI Line 19Any document may be requested by a member in writing

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