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

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 74-1324682)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-13
IRS object ID
202413189349311031
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)
Return2024-11-13T16:06:44-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN742587553PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1J Wesly West PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17300 Blanco Road Ste 210AddressLine1Txt
CitySan AntonioCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78216ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN741324682EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NALC Alamo Branch 421 IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone2102270128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16218 Krempen AveAddressLine1Txt
CitySan AntonioCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78233ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHomer HernandezPersonNm
Person TitlePresidentPersonTitleTxt
Phone2102270128PhoneNum
Signature2024-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJ Wesly WestPreparerPersonNm
PTINP00059556PTIN
Phone2103407701PhoneNum
Preparation2024-11-13PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHomer HernandezPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16218 Krempen AveAddressLine1Txt
CitySan AntonioCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78233ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,019,585GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.nalc421.comWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionUnion OrganizationActivityOrMissionDesc
Voting Members Governing Body1682VotingMembersGoverningBodyCnt
Voting Members Independent1682VotingMembersIndependentCnt
Total Employee84TotalEmployeeCnt
Total Volunteers76TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$886,226PYContributionsGrantsAmt
CY Contributions Grants$979,318CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$96PYInvestmentIncomeAmt
CY Investment Income$97CYInvestmentIncomeAmt
PY Other Revenue$38,369PYOtherRevenueAmt
CY Other Revenue$40,170CYOtherRevenueAmt
PY Total Revenue$924,691PYTotalRevenueAmt
CY Total Revenue$1,019,585CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$66,905PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$46,156CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$344,168PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$350,943CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$612,906PYOtherExpensesAmt
CY Other Expenses$613,376CYOtherExpensesAmt
PY Total Expenses$1,023,979PYTotalExpensesAmt
CY Total Expenses$1,010,475CYTotalExpensesAmt
PY Revenues Less Expenses-$99,288PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,110CYRevenuesLessExpensesAmt
Total Assets BOY$1,781,589TotalAssetsBOYAmt
Total Assets EOY$1,790,996TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$297TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,781,589NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,790,699NetAssetsOrFundBalancesEOYAmt
MissionUnion OrganizationMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,010,475ExpenseAmt
DescThe association represents 1,697 members. Exempt purposes have been carried out through the education of members through labor seminars.Desc
Total Program Service Expenses$1,010,475TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee84EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1682GoverningBodyVotingMembersCnt
Independent Voting Member1682IndependentVotingMemberCnt
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 ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonNALC Alamo Branch 421 IncPersonNm
Phone2102270128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16218 Krempen AveAddressLine1Txt
CitySan AntonioCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78233ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Louise Jordan
President40.00Yes (X)$99,672$0$0
Esteban Ramirez
Vice President40.00$89,921$0$0Yes (X)
Alltop Dennis
Recording Secretary16.00$15,301$0$0Yes (X)
Matthias Dearstyne
Asst. Rec. Sec.4.00$7,852$0$0Yes (X)
Richard Gould
Past President4.00$6,142$0$0Yes (X)
Rigoberto Hidalgo
Trustee1.00$5,276$0$0Yes (X)
Erin McLaughlin
Treasurer2.00$4,965$0$0Yes (X)
Jay Davis
Trustee2.00$4,363$0$0Yes (X)
Homar Hernandez
Trustee2.00$1,283$0$0Yes (X)
Joseph Blancarte
Director of Retirees2.00$1,200$0$0Yes (X)
Mary Pardo
Health Benefit Rep2.00$1,000$0$0Yes (X)
Alex Alcorta
Sergeant at Arms1.00$800$0$0Yes (X)
Martha Johnsen
Trustee1.00$300$0$0Yes (X)
Ernest Rosas
Trustee1.00$300$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$238,375TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$979,318MembershipDuesAmt
Total Contributions$979,318TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$97TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
Federal HBP Contribution900099$11,139$11,139$0$0
Golf Tournament900099$16,910$16,910$0$0
Newsletter Ads900099$12,121$12,121$0$0
FieldValueIRS element (for citing)
Other Revenue Total$40,170OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,019,585TotalRevenueColumnAmt
Related Or Exempt Func Income$40,267RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$46,156TotalAmt
Program Services$46,156ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$238,375TotalAmt
Program Services$238,375ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$88,940TotalAmt
Program Services$88,940ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,628TotalAmt
Program Services$23,628ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,750TotalAmt
Program Services$7,750ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$31,311TotalAmt
Program Services$31,311ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,357TotalAmt
Program Services$6,357ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$36,231TotalAmt
Program Services$36,231ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$27,048TotalAmt
Program Services$27,048ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$49,282TotalAmt
Program Services$49,282ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Per Capita Tax:National$324,440$324,440$0$0
Per Capita Tax:State$12,630$12,630$0$0
Secretary Allottment & Benefits$6,496$6,496$0$0
Dues$4,652$4,652$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$107,179TotalAmt
Program Services$107,179ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,010,475TotalAmt
Program Services$1,010,475ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$27,867BOYAmt
EOY$104,595EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$139,153BOYAmt
EOY$121,115EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,774,222LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$208,936LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,614,569BOYAmt
EOY$1,565,286EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,781,589BOYAmt
EOY$1,790,996EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$297EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$297EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$1,781,589BOYAmt
EOY$1,790,699EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,781,589BOYAmt
EOY$1,790,699EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,781,589BOYAmt
EOY$1,790,996EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$9,110ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$90,000InvestmentCostOrOtherBasisAmt
Book Value$90,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$1,608,221InvestmentCostOrOtherBasisAmt
Depreciation$140,588DepreciationAmt
Book Value$1,467,633BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$76,001InvestmentCostOrOtherBasisAmt
Depreciation$68,348DepreciationAmt
Book Value$7,653BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,565,286TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 6All individuals participating in the Unions activities are members.
Pt VI, Line 7aMembers vote on the election of officers.
Pt VI, Line 11bThe Form 990 is presented at the executive board meeting for approval.
Pt VI, Line 7bMember approval is required for major decisions.
Pt VI, Line 19Documents are presented upon request.
Pt VI, Line 11bWe do not provide a copy or link for all members, but do inform the members it is available for review. The Executive Board approves the Form 990 before it is filed.
Form 990, Part IX, Line 24eGolf Tournament 16380. 16380.
Form 990, Part IX, Line 24eElection Expense 4635. 4635.
Form 990, Part IX, Line 24eTraining 44375. 44375.
Form 990, Part IX, Line 24eRetiree Luncheon 162. 162.
Form 990, Part IX, Line 24eChristmas Party 7508. 7508.
Form 990, Part IX, Line 24eContributions 15394. 15394.
Form 990, Part IX, Line 24eBenefits 3941. 3941.
Form 990, Part IX, Line 24eMiscellaneous 14784. 14784.

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