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

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ASSOCIATION OF LETTER CARRIERS (EIN 23-7219773)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-15
IRS object ID
202513199349302061
Schema version
2024v5.2
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)
Return2025-11-15T09:15:04-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN201847489PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Nagel & AssociatesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1600 Enterprise Drive 100AddressLine1Txt
CityOak BrookCityNm
State AbbreviationILStateAbbreviationCd
ZIP60523ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237219773EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Natl Assoc of Letter Carriers #825BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATLBusinessNameControlTxt
Phone6305714167PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 Enterprise DriveAddressLine1Txt
CityOak BrookCityNm
State AbbreviationILStateAbbreviationCd
ZIP60523ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKen RusPersonNm
Person TitleTreasurerPersonTitleTxt
Phone6305714167PhoneNum
Signature2025-11-15SignatureDt
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 PersonDiane S NagelPreparerPersonNm
PTINP00499235PTIN
Phone6305731040PhoneNum
Preparation2025-11-15PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKen RusPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 Enterprise DriveAddressLine1Txt
CityOak BrookCityNm
State AbbreviationILStateAbbreviationCd
ZIP60523ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,042,198GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1972FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionLocal Labor UnionActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee111TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$7,559TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$868,219PYContributionsGrantsAmt
CY Contributions Grants$989,435CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$105PYInvestmentIncomeAmt
CY Investment Income$7,559CYInvestmentIncomeAmt
PY Other Revenue$42,757PYOtherRevenueAmt
CY Other Revenue$45,204CYOtherRevenueAmt
PY Total Revenue$911,081PYTotalRevenueAmt
CY Total Revenue$1,042,198CYTotalRevenueAmt
PY Grants And Similar Paid$5,462PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$5,322CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$574,090PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$634,809CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$293,084PYOtherExpensesAmt
CY Other Expenses$334,384CYOtherExpensesAmt
PY Total Expenses$872,636PYTotalExpensesAmt
CY Total Expenses$974,515CYTotalExpensesAmt
PY Revenues Less Expenses$38,445PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$67,683CYRevenuesLessExpensesAmt
Total Assets BOY$686,383TotalAssetsBOYAmt
Total Assets EOY$746,567TotalAssetsEOYAmt
Total Liabilities BOY$912TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,649TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$685,471NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$744,918NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionLocal Labor UnionMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescOfficers Compensation: Payment for representation of membersDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescOther Salaries: Payment for support and representation of membersDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescOccupancy: Payment for locations for meetings and officesDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescAll other Expenses: Payments for expenses to represent membersDesc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
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 AssetsYes (true)ReportOtherAssetsInd
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 IndividualsYes (true)GrantsToIndividualsInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee111EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
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 ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKEN RUSPersonNm
Phone6305714167PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11425 BEACH AVEAddressLine1Txt
CityLAGRANGECityNm
State AbbreviationILStateAbbreviationCd
ZIP60526ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Scott Jacaway
President40.00Yes (X)$85,941$0$0
Melissa Rakestraw
Executive Vice Pres40.00Yes (X)$102,975$0$0
Mark Dowdle
Secretary40.00Yes (X)$35,861$0$0
Ken Rus
Treasurer16.00Yes (X)$20,776$0$0
Frank Sladek
Vice President40.00Yes (X)$35,447$0$0
Lionel Gonzalez
Vice President40.00Yes (X)$59,575$0$0
Mike Kern
OWCP/HRB16.00Yes (X)$19,809$0$0
William Hahn
Trustee6.00$4,352$0$0Yes (X)
Javier Cardona
Vice President40.00Yes (X)$1,347$0$0
Melissa Aschom
Vice President40.00Yes (X)$87,106$0$0
Diana Hani-Taylor
Trustee6.00$7,031$0$0Yes (X)
Marvin Billups
Sgt-at-Arms3.00$1,934$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$462,154TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$989,435MembershipDuesAmt
Total Contributions$989,435TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,559TotalRevenueColumnAmt
Unrelated Business Revenue$7,559UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescCalendar SalesDesc
Business813930BusinessCd
Total Revenue Column$45,204TotalRevenueColumnAmt
Related Or Exempt Func Income$45,204RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$45,204OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,042,198TotalRevenueColumnAmt
Related Or Exempt Func Income$45,204RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$7,559UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$5,322TotalAmt
Program Services$5,322ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$462,154TotalAmt
Program Services$462,154ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$127,633TotalAmt
Program Services$127,633ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$45,022TotalAmt
Program Services$45,022ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,825TotalAmt
Program Services$10,825ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$87,554TotalAmt
Program Services$87,554ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$78,668TotalAmt
Program Services$78,668ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,152TotalAmt
Program Services$4,152ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$92,097TotalAmt
Program Services$92,097ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,499TotalAmt
Program Services$7,499ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,815TotalAmt
Program Services$5,815ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Telephone$9,956$9,956$0$0
Postage$8,509$8,509$0$0
Mileage$12,887$12,887$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$16,422TotalAmt
Program Services$16,422ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$974,515TotalAmt
Program Services$974,515ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$211,304BOYAmt
EOY$278,987EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$475,079BOYAmt
EOY$467,580EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$686,383BOYAmt
EOY$746,567EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$912BOYAmt
EOY$1,649EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$912BOYAmt
EOY$1,649EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$685,471BOYAmt
EOY$744,918EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$685,471BOYAmt
EOY$744,918EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$686,383BOYAmt
EOY$746,567EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$67,683ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$8,236PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
Building Corporation$361,106
Leasehold Improvements$102,007
Computer Equipment$4,467
FieldValueIRS element (for citing)
Total Book Value Other Assets$467,580TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPayroll taxesDesc
Amt$1,649Amt
FieldValueIRS element (for citing)
Total Liability$1,649TotalLiabilityAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1MDABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11016 W Jackson Blvd 1073AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60607ZIPCd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 6Organization represents workers
Pt VI, Line 7aMembers of Union elect officers
Pt VI, Line 7bApproval of major items takes place at monthly meetings
Pt VI, Line 11bOutside accounting firm prepares 990 from information provided by organization. Members review information.
Pt VI, Line 12cGoverning body consistently monitors for compliance by reviewing policy at Union meetings
Form 990, Part III, Line 4dAll other Expenses: Payments for expenses to represent members

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