NATIONAL ASSOCIATION OF LETTER CARRIERS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 31-0780925)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-06-05
IRS object ID
202531569349301508
Schema version
2024v5.0
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)
Return2025-06-05T15:34:36-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN472461346PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WELLS CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1215 N FRONT ST STE 110AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43215ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310780925EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LETTER CARRIERS NAIL ASN AFL-CIOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLETTBusinessNameControlTxt
Phone6142792778PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11029 HARRISBURG PIKEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43223ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTODD HORNYAKPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6142792778PhoneNum
Signature2025-06-05SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDONALD WELLSPreparerPersonNm
PTINP01867509PTIN
Phone6143968974PhoneNum
Preparation2025-06-05PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1BUCKEYE BRANCH 78 NALCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerTODD HORNYAKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11029 HARRISBURG PIKEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43223ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$728,163GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.NALC-BRANCH78.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1890FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionSERVICES TO MEMBERS OF US POSTAL LETTER CARRIERS UNIONActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee57TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$570,627PYContributionsGrantsAmt
CY Contributions Grants$606,749CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$16,198PYInvestmentIncomeAmt
CY Investment Income$23,548CYInvestmentIncomeAmt
PY Other Revenue$61,733PYOtherRevenueAmt
CY Other Revenue$97,866CYOtherRevenueAmt
PY Total Revenue$648,558PYTotalRevenueAmt
CY Total Revenue$728,163CYTotalRevenueAmt
PY Grants And Similar Paid$1,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$60,903PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$352,597PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$367,306CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$182,626PYOtherExpensesAmt
CY Other Expenses$279,217CYOtherExpensesAmt
PY Total Expenses$597,126PYTotalExpensesAmt
CY Total Expenses$646,523CYTotalExpensesAmt
PY Revenues Less Expenses$51,432PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$81,640CYRevenuesLessExpensesAmt
Total Assets BOY$891,474TotalAssetsBOYAmt
Total Assets EOY$970,773TotalAssetsEOYAmt
Total Liabilities BOY$6,216TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,875TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$885,258NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$966,898NetAssetsOrFundBalancesEOYAmt
MissionSERVICES TO MEMBERS OF US POSTAL LETTER CARRIERS UNION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDE REPRESENTATION UNION SERVICES TO MEMBERS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 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 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
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee57EmployeeCnt
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
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
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 Members14GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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)
PersonTODD HORNYAKPersonNm
Phone6142792778PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11029 HARRISBURG PIKEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43223ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TODD HORNYAK
PRESIDENT40.00Yes (X)Yes (X)$99,158$0$0
MARK BEACH
VICE PRESIDE40.00Yes (X)Yes (X)$89,586$0$0
KELSEY CROSBIE
TRUSTEE1.00Yes (X)$0$0$0
VALERIA DAVIS
DIRECTOR OF1.00Yes (X)Yes (X)$0$0$0
JEREMY HIRSCHFELT
TRUSTEE1.00Yes (X)$0$0$0
RAMON LAWSON
TREASURER1.00Yes (X)Yes (X)$0$0$0
MYRON MILLER
TRUSTEE1.00Yes (X)$0$0$0
YANA MILLER-FARNEY
ASST.RECORDI1.00Yes (X)Yes (X)$0$0$0
JACKI MITCHELL
SERGEANT AT1.00Yes (X)Yes (X)$0$0$0
TREVOR PAYNE
RECORDING SE1.00Yes (X)Yes (X)$0$0$0
DEAN PERUZZI
HEALTH BENEF1.00Yes (X)Yes (X)$0$0$0
CHARLES SANDERS
TRUSTEE1.00Yes (X)$0$0$0
GARY PORTER SR
DIRECTOR OF1.00Yes (X)Yes (X)$0$0$0
BRENDA STIDAMS
HEAD TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$188,744TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$606,749MembershipDuesAmt
Total Contributions$606,749TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,548TotalRevenueColumnAmt
Related Or Exempt Func Income$23,548RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GRIEVANCE SETTLEMENTS$90,226$90,226
LOSS REIMBURSED$4,355$4,355
INSURANCE INCOME$2,892$2,892

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$393TotalRevenueColumnAmt
Related Or Exempt Func Income$393RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$97,866OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$728,163TotalRevenueColumnAmt
Related Or Exempt Func Income$121,414RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$188,744TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$107,038TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$71,524TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,367TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$44,734TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$86,301TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$16,017TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
BULLETIN PRINTING$29,262
SOCIAL AND RECREATION$23,342
OTHER EXPENSES$22,912
BRANCH ADMINISTRATIVE$22,901

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$15,381TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$646,523TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$30,077BOYAmt
EOY$13,721EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$725,356BOYAmt
EOY$837,028EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,740BOYAmt
EOY$1,740EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$346,489LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$228,205LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$134,301BOYAmt
EOY$118,284EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$891,474BOYAmt
EOY$970,773EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,216BOYAmt
EOY$3,875EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,216BOYAmt
EOY$3,875EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$885,258BOYAmt
EOY$966,898EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$885,258BOYAmt
EOY$966,898EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$891,474BOYAmt
EOY$970,773EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$81,640ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd
Dues Assessments$606,749DuesAssessmentsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$38,792OtherCostOrOtherBasisAmt
Book Value$38,792BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$223,917OtherCostOrOtherBasisAmt
Depreciation$159,197DepreciationAmt
Book Value$64,720BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$83,780OtherCostOrOtherBasisAmt
Depreciation$69,008DepreciationAmt
Book Value$14,772BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$118,284TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL RELATED TAXESDesc
Amt$3,875Amt
FieldValueIRS element (for citing)
Total Liability$3,875TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6ALL UNION MEMBERS OF THE POSTAL SERVICE ARE MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7AOFFICERS ARE ELECTED TO POSITIONS EVERY THREE YEARS BY MAIL IN BALLOT
FORM 990, PAGE 6, PART VI, LINE 7BALL SIGNIFICANT DECISIONS ARE VOTED UPON AT MONTHLY MEMBERSHIP MEETINGS
FORM 990, PAGE 6, PART VI, LINE 11BTHE EXECUTIVE COMMITTEE REVIEWS THE FORMS 990 BEFORE FILING
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST ADDRESSED TO THE PRESIDENT

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