2014-02-12T10:55:00-06:00 2013-03-31 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2012-04-01 530114650 NATIONAL ASSOCIATION OF LETTER CARRIERS % JANE E BROENDEL NATI 2023934695 100 INDIANA AVE NW Suite WASHINGTON DC 200012144 JANE E BROENDEL 2023934695 2014-02-11 true DAVID P DORSEY 3012726000 2012 2015-11-30 17:44:51Z FREDRIC ROLANDO 100 INDIANA AVE NW WASHINGTON DC 200012144 1587839072 false X www.nalc.org X 1889 DC THE NATIONAL ASSOCIATION OF LETTER CARRIERS OF THE UNITED STATES OF AMERICA IS A LABOR ORGANIZATION FOR CITY LETTER CARRIERS WHO ARE EMPLOYED BY THE UNITED STATES POSTAL SERVICE. 28 0 521 0 460331 282091 4658 177580 1372016004 1378642336 18410562 15715727 2372737 1297956 1392803961 1395833599 238762 323684 1173550748 1158175739 58865271 58946999 0 0 0 58437883 64863943 1291092664 1282310365 101711297 113523234 745579996 855435128 312308030 411362678 433271966 444072450 FOUNDED IN 1889, THE NATIONAL ASSOCIATION OF LETTER CARRIERS OF THE UNITED STATES OF AMERICA IS A LABOR ORGANIZATION FOR CITY LETTER CARRIERS WHO ARE EMPLOYED BY THE UNITED STATES POSTAL SERVICE. false false SERVED MORE THAN 285,000 ACTIVE AND RETIRED LETTER CARRIERS AND OTHER EMPLOYEES OF THE U.S. POSTAL SERVICE IN 2,500 BRANCHES THROUGHOUT THE UNITED STATES, DISTRICT OF COLUMBIA, PUERTO RICO, THE VIRGIN ISLANDS AND GUAM; FRATERNALLY UNITED ALL MEMBERS FOR THEIR MUTUAL BENEFIT, TO OBTAIN AND SECURE THEIR RIGHTS AND BENEFITS, AND TO PROMOTE THE WELFARE OF EVERY MEMBER. SPONSORSHIP OF A FEDERAL EMPLOYEE HEALTH BENEFIT PLAN AS AN EMPLOYEE ORGANIZATION PLAN UNDER THE FEHBP COVERING POSTAL AND OTHER FEDERAL EMPLOYEES AND ANNUITANTS AND THEIR FAMILIES. false true true true false false false false false true false false true true true false true false false false false false false false false false true true true false false false false true false false false false false false true true true false true 70134 0 true 521 true true true false false false false false X 28 0 false false true false true true true true true false true true true false false true false false false X JANE E BROENDEL 2023934695 100 INDIANA AVE NW WASHINGTON DC 200012144 X FREDRIC V ROLANDO 40.0 X X 215768 0 141015 JANE E BROENDEL 40.0 X X 174646 0 53166 GEORGE C MIGNOSI 40.0 X X 170854 0 21644 TIMOTHY C O'MALLEY 40.0 X X 185841 0 76104 ERNEST KIRKLAND 40.0 X X 169553 0 -9966 MYRA WARREN 0.0 40.0 X X 0 168374 36983 BRIAN E HELLMAN 34.0 6.0 X X 142890 25216 39753 LAWRENCE D BROWN JR 40.0 X X 34709 0 -2812 MICHAEL J GILL 40.0 X X 34732 0 72644 RANDALL L KELLER 40.0 X X 37984 0 -2361 MANUEL L PERALTA JR 40.0 X X 169425 0 121386 PAUL PRICE 40.0 X X 121133 0 35896 NEAL TISDALE 40.0 X X 121097 0 28162 DANNY PITTMAN 40.0 X X 119504 0 27860 PATRICK C CARROLL 40.0 X X 119776 0 17055 PETE MOSS 40.0 X X 120853 0 36618 LUCIAN J DRASS 40.0 X X 167361 0 29442 JUDITH WILLOUGHBY 40.0 X X 120153 0 29389 CHRISTOPHER JACKSON 40.0 X X 119969 0 24676 DANIEL E TOTH 40.0 X X 119374 0 40952 WILLIAM J LUCINI 40.0 X X 117065 0 29238 TIMOTHY W DOWDY 40.0 X X 120567 0 15839 JOHN J CASCIANO 40.0 X X 120895 0 25583 LAWRENCE CIRELLI 40.0 X X 121354 0 46220 NICOLE RHINE 40.0 X X 177740 0 37641 ROGER W BLEDSOE 40.0 X X 116383 0 36738 CHRIS WITTENBURG 40.0 X X 129532 0 34657 KATHY BALDWIN 40.0 X X 114249 0 35213 JAMES W SAUBER 40.0 X 162559 0 92507 BERNARD PERLMUTTER 40.0 X 106593 0 24078 NEIL BOWLING 40.0 X 105578 0 36282 3858137 193590 1231602 27 false true false CIGNA HEALTHCARE 10490 LITTLE PATUXENT PKWY STE 400 COLUMBIA MD 21044 NETWORK ADMIN FEES 17768103 UNITED BEHAVIORAL HEALTH 425 Market St 18th Fl SAN FRANCISCO CA 94105 NETWORK ADMIN FEES 16149754 PEAKE-DELANCY PRINTING LLC 2500 SCHUSTER DRIVE CHEVERLY MD 20781 PRINTING SERVICES 2798047 MULTIPLAN INC PO BOX 29380 NEW YORK NY 10087 NETWORK ADMIN FEES 2376211 FREEMAN CORPORATE EVENTS 6555 W SUNSET ROAD LAS VEGAS NV 89119 EVENT PLANNING 1597184 22 X 177580 177580 CONTINGENCY RESERVE 525100 1341382442 1341382442 LOGO ITEMS (NET SALES) 900099 130826 130826 PREMIUMS 525100 314155 314155 MEMBERSHIP DUES AND ASSESSMENTS 900004 36814913 36363597 451316 1378642336 15272266 15272266 0 850035 850035 0 0 0 192106872 11921 191675332 431540 11921 443461 443461 0 0 347873 330141 17732 17732 ADVERTISING 541800 9015 9015 MISCELLANEOUS 900099 421174 421174 430189 1395833599 1378191020 460331 17004668 193025 130659 0 1158175739 4360675 0 28195237 6952122 16793529 2645436 0 1428055 637316 0 0 243513 5571795 5923915 13434275 414870 0 2562122 3148356 0 1771510 3015 1820021 470310 426587 HBP PROGRAM COSTS 25917074 TRAINING 236538 TAXES - OTHER 367296 CLEARING HOUSE 54148 433227 1282310365 X 0 0 131468349 229399194 0 0 23964826 36486217 0 0 0 0 0 0 316155 395285 1324399 1123348 11355961 8803068 2556794 2552893 440390961 464308726 4811142 4777010 0 0 0 0 140747370 116392455 745579996 855435128 10477305 16284492 0 0 912740 1013372 0 0 0 0 0 0 0 0 0 0 300917985 394064814 312308030 411362678 X 433127692 443915263 44274 57187 100000 100000 433271966 444072450 745579996 855435128 X 113523234 13371548 -16264577 -99829721 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 false NALC COMMITTEE ON LETTER CARRIER'S POL 100 INDIANA AVE NW WASHINGTON DC 20001 521269023 3325175 true false false DESCRIPTION OF ORGANIZATION'S POLITICAL CAMPAIGN ACTIVITIES PART I-A, LINE 1 THE AMOUNT EXPENDED FOR POLITICAL CAMPAIGN ACTIVITIES BY THE ORGANIZATION REPRESENTS THOSE COSTS ASSOCIATED WITH COMMUNICATION TO MEMBERS. 0 1006891 157168 849723 0 2912295 2209112 703183 0 7436775 6436788 999987 2552893 ACCRUED INTEREST & DIVIDENDS 3077207 DEPOSITS 17626 PER CAPITA TAX RECEIVABLE 4142204 PREMIUMS DUE & ACCRUED 106772417 DUE FROM RELATED ENTITIES 2383001 116392455 0 BENEFITS INCURRED BUT UNPAID 144036331 DUE TO BRANCHES & STATES 5767321 POSTRETIREMENT BENEFITS 128361957 INTERCOMPANY PAYABLE 7203665 OPM SPECIAL RESERVE 108695540 394064814 X 1409849489 13371548 518509 13890057 1395959432 -125833 -125833 1395833599 1284432289 2126939 2126939 1282305350 5015 5015 1282310365 OTHER REVENUES ON BOOKS BUT NOT ON RETURN PART XI, LINE 2D $ 523,524 REVENUES - RELATED ORGANIZATION $ (3,015) CAPITAL LEASE INTEREST EXPENSE $ (2,000) SCHOLARSHIPS INCLUDED IN NET TEMP. RESTRICTED ASSETS ---------- $ 518,509 ========== OTHER REVENUES ON RETURN BUT NOT ON BOOKS PART XI, LINE 4B $ (125,833) Net Cafeteria Operations reflected in COGS OTHER EXPENSES ON BOOKS BUT NOT ON RETURN PART XII, LINE 2D $ 125,833 NET cafeteria operations moved to COGS $ 2,001,106 EXPENSES - RELATED ORGANIZATION ----------- $ 2,126,939 =========== OTHER EXPENSES ON RETURN BUT NOT ON BOOKS PART XII, LINE 4B $ 3,015 CAPITAL LEASE INTEREST EXPENSE $ 2,000 SCHOLARSHIPS INCLUDED IN NET TEMP. RESTRICTED ASSETS --------- $ 5,015 ========= FIN 48 FOOTNOTE PART X, LINE 2 Accounting principles generally accepted in the United States of America require management to evaluate income tax positions taken and accrue an income tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the income tax positions taken and concluded that as of March 31, 2013 there are no uncertain positions taken or expected to be taken that would require accrual of a liability in the consolidated financial statements. The Union, the Plan and the Building Corporation are subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Management believes the Union is no longer subject to income tax examinations for years prior to the year ended March 31, 2010. true ECONOMIC POLICY INSTITUTE 1333 H STREET NW SUITE 300 EAST TOWER WASHINGTON DC 20005 521368964 501(C)(3) 40000 GENERAL SUPPORT AMERICAN RIGHTS AT WORK 1616 P ST NW STE 150 WASHINGTON DC 20036 450518844 501(C)(4) 25000 GENERAL SUPPORT NATIONAL DEMOCRATIC CLUB 30 IVY STREET SE WASHINGTON DC 20003 530233594 501(c)(7) 6000 GENERAL SUPPORT CENTER FOR ECONOMIC & POLICY RESEARCH 1611 CONNECTICUT AVE NW STE 400 WASHINGTON DC 20009 522204029 501(C)(3) 50000 GENERAL SUPPORT INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 900 SEVENTH STREET NW WASHINGTON DC 20001 530088380 501(C)(5) 20000 GENERAL SUPPORT COALITIONS OF LABOR UNION WOMEN 815 16TH STREET NW WASHINGTON DC 20006 237451023 501(C)(5) 7500 GENERAL SUPPORT WORKERS INDEPENDENT NEWS 520 UNIVERSITY AVE STE 320 MADISON WI 53703 10000 GENERAL SUPPORT NATIONAL ACTIVE & RETIRED FEDERAL EMPLOYEES ASSOC 606 N WASHINGTON ST ALEXANDRIA VA 22314 530114700 501(C)(5) 7500 GENERAL SUPPORT 2 6 JOHN T DONELON SCHOLARSHIPS 3 3000 WILLIAM C DOHERTY SCHOLARSHIPS 20 76053 Assistance to Families of Letter Carriers 8 51606 MONITOR GRANT USE PART I, LINE 2 FOR THE WILLIAM C DOHERTY AND JOHN T DONELON SCHOLARSHIPS, THE AWARD WINNERs MUST FORWARD A TRANSCRIPT OF THEIR GRADES TO THE NALC SCHOLARSHIP COMMITTEE AT THE END OF EACH SCHOOL YEAR. ADDITIONALLY, ANY CHANGE OF SCHOOLS OR COURSE OF STUDY MUST BE DONE ONLY WITH THE PERMISSION OF THE NALC SCHOLARSHIP COMMITTEE. X true true false false false FREDRIC V ROLANDO 199738 0 16030 129063 0 11952 0 356783 0 0 0 JANE E BROENDEL 158490 0 16156 41214 0 11952 0 227812 0 0 0 GEORGE C MIGNOSI 155104 0 15750 21644 0 0 0 192498 0 0 0 TIMOTHY C O'MALLEY 169714 0 16127 64152 0 11952 0 261945 0 0 0 ERNEST KIRKLAND 154087 0 15466 -9966 0 0 0 159587 0 0 0 MYRA WARREN 0 160371 8003 30538 0 0 6445 30538 174819 0 0 BRIAN E HELLMAN 131391 23187 11499 2029 27996 4940 5795 1022 176681 31178 0 0 MANUEL L PERALTA JR 155784 0 13641 109434 0 11952 0 290811 0 0 0 PAUL PRICE 113365 0 7768 23944 0 11952 0 157029 0 0 0 PETE MOSS 113100 0 7753 24666 0 11952 0 157471 0 0 0 LUCIAN J DRASS 153773 0 13588 29442 0 0 0 196803 0 0 0 DANIEL E TOTH 111635 0 7739 29000 0 11952 0 160326 0 0 0 LAWRENCE CIRELLI 113594 0 7760 34268 0 11952 0 167574 0 0 0 JAMES W SAUBER 162559 0 79365 0 13142 0 255066 0 0 0 NICOLE RHINE 161883 0 15857 32285 0 5356 0 215381 0 0 0 ROGER W BLEDSOE 108634 0 7749 24786 0 11952 0 153121 0 0 0 CHRIS WITTENBURG 121426 0 8106 29301 0 5356 0 164189 0 0 0 DEFERRED COMPENSATION PART II, COLUMN C $685,155 OF THE AMOUNT IN THIS COLUMN REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. THIS DOES NOT REPRESENT ACTUAL CASH OUTLAYS. TAX GROSS UP PAYMENT PART I, LINE 1A THE TAX GROSS UP PAYMENT CONSISTS OF PAYROLL TAXES ON TAXABLE BENEFITS INCLUDED AS COMPENSATION. SEAN CROSBIE SEE PART V 56286 WAGES false RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION PART IV, LINE 1(B) FAMILY MEMBER OF JANE E BROENDEL, SECRETARY-TREASURER OF NALC. MEMBERSHIP OF ORGANIZATION PART VI, SECTION A, LINE 6 Membership shall be: -------------------- (a) regular branch members who shall be nonsupervisory employees in the Postal Career Service, and regular branch members who the Executive Council has determined were unjustly separated from the Postal Career Service, retirees from that Service who were regular members of the NALC when they retired, and persons leaving the Service with coverage under Office of Workers Compensation Programs (OWCP). Such retirees, OWCP departees, and non-letter carrier regular members shall have no voice or vote in the branch, in any matter pertaining to the ratification of a national working agreement, local memorandum of understanding or proposed work stoppage; (b) present members of existing Federal Branches may retain their membership; (c) present members who have left the Postal Service, or have been temporarily or permanently promoted to supervisory status, may retain their membership but shall be members only for the purpose of membership in the NALC LIfe Insurance Plan and/or the NALC Health Benefit Plan. These members shall have no voice or vote in any of the affairs of such Branch, except they shall have a voice and vote at the Branch level upon matters appertaining to the NALC Life Insurance Plan, and/or the NALC Health Benefit Plan, if they are a member thereof, and on any proposition to raise dues. These members are not eligible to be candidates for any State Association, Branch, or National office or delegates to any conventions. They may attend only that part of the meeting which concerns them, such as change of dues structure and information concerning Health or Life Insurance. ELECTION OF TRUSTEES AND OFFICERS PART VI, SECTION A, LINE 7A Every four (4) years, nominations for officers of the Union shall be called by the Chairperson of the Convention on the third day (Wednesday) of the Convention. The Chair shall call for nominations from the floor for each national office separately. Any delegate may nominate an eligible member for anyone of the following national offices: President, Executive Vice President, Vice President, SecretaryTreasurer, Assistant Secretary-Treasurer, Director of City Delivery, Director of Safety and Health, Director of Life Insurance, Director of Health Benefits, Director of Retired Members, and a three member Board of Trustees. Nominations of fifteen (15) National Business Agents shall be separately by NALC Regions. Only delegates from the appropriate NALC Region may nominate candidates for the position of National Business Agent for such Region. The newly-elected officers shall assume their offices as soon after 45 days from the date of the certification of results by National Election Committee as is practicable. As soon as practicable after the Convention at which nominations for National Officers have been made, the National Secretary-Treasurer shall furnish to the National Election Committee a list of all members eligible to vote. To be so eligible, a member must be in good standing as of June 1 of the election year. There shall be one membership-wide ballot issued in each of the fifteen (15) NALC Regions authorized and established elsewhere in this Constitution reflecting the names of all nominees for the positions of President, Executive Vice President, Vice President, Secretary-Treasurer, Assistant Secretary-Treasurer, Director of City Delivery, Director of Safety and Health, Director of Life Insurance, Director of Health Benefits, Director of Retired Members, three members of the Board of Trustees, and the names of all nominees for the position of National Business Agent for one of the fifteen (15) NALC Regions. The National Election Committee shall then be responsible for mailing ballots to all eligible members as soon as possible. All regular members shall be entitled to one vote for each office to be filled. The voter shall indicate his/her choice for each of the officers by following the procedure established by the National Election Committee as set forth in the ballot instructions. The voter shall then seal the ballot in the smaller envelope, enclose this envelope within the large one, and mail it to the post office box printed on the larger envelope. Write-in votes shall not be valid. No markings shall be made on the ballot or the smaller envelope other than as indicated. DECISIONS OF GOVERNING BODY PART VI, SECTION A, LINE 7B Each Branch having twenty (20) or less members shall be entitled to one delegate and one vote in the National Convention. Branches having more than twenty (20) members shall be entitled to one delegate and one vote for each twenty (20) members or fraction thereof. Each State Association shall be Entitled to two Delegates-at-Large. National Officers and Delegates-at-Large shall each be entitled to one vote only. The delegates from any Branch present at the National Convention shall be allowed to cast the whole number of votes to which the Branch is entitled, provided such delegates agree unanimously as to who among them shall cast such vote. In case of disagreement, the delegates in attendance shall be entitled to such number of whole votes as can be divided equally among them each pro rata. The number of members for whom per capita tax is paid to the National Association for the term beginning October 1 prior to each Biennial Convention shall determine the number of votes and delegates to which the Branch is entitled at such Convention. REVIEW PROCESS OF FORM 990 PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS REVIEWED BY THE ORGANIZATION'S SECRETARY-TREASURER TO THE PRESIDENT AND LEGAL COUNSEL PRIOR TO SIGNATURE AND FILING. PUBLIC AVAILABILITY OF ORGANIZATION DOCUMENTS AND FINANCIALS PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT GENERALLY MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC; EXCEPT AS MAY BE REQUIRED UNDER APPLICABLE FEDERAL LAW. THE NALC CONSTITUTION IS AVAILABLE ON NALC'S WEBSITE UNDER FACTS AND HISTORY. COMPENSATION OF OFFICERS AND TRUSTEES PART VI, SECTION B, LINES 15A AND 15B THE SALARIES FOR THE PRESIDENT, EXECUTIVE VICE PRESIDENT, VICE PRESIDENT, SECRETARY-TREASURER, ASSISTANT SECRETARY-TREASURER, DIRECTOR OF CITY DELIVERY, DIRECTOR OF SAFETY AND HEALTH, DIRECTOR OF LIFE INSURANCE, DIRECTOR OF HEALTH BENEFITS AND DIRECTOR OF RETIRED MEMBERS ARE SET FORTH IN THE NALC CONSTITUTION (ACCESSIBLE ON NALC'S WEBSITE), LAST AMENDED AT THE 2012 CONVENTION. THE CONSTITUTION STATES THE PER ANNUM SALARY AMOUNT, EFFECTIVE DATE OF THE AMOUNT, PROVIDES FOR FUTURE SALARY ADJUSTMENTS THAT ARE MADE IN LINE WITH THE SAME PERCENTAGE GIVEN TO TOP GRADE LETTER CARRIERS. THE TRUSTEES ARE PAID AN EQUAL SUM PER YEAR. THE SELECTED CHAIRPERSON OF THE BOARD IS TO RECEIVE AN ADDITIONAL AMOUNT PER YEAR FOR HIS SERVICE AS CHAIRPERSON. THE TRUSTEES ARE ALSO ENTITLED TO FUTURE SALARY ADJUSTMENTS THAT ARE MADE IN LINE WITH THE SAME PERCENTAGE GIVEN TO TOP GRADE LETTER CARRIERS. ESTIMATED AMOUNT OF OTHER COMPENSATION FROM RELATED ORGANIZATION PART VII, SECTION A, LINE 1A, COLUMN F $997,138 OF COLUMN F REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS OF COMPENSATION TO THE DIRECTORS. OTHER CHANGES IN NET ASSETS PART XI, LINE 9 $ (7,398,758) POSTRETIREMENT-RELATED CHANGES $(92,430,863) CURRENT AMOUNT DUE TO OPM RECLASSIFIED TO LIABILITIES ------------- $(99,829,721) TOTAL OTHER CHANGES IN NET ASSETS ============= SIGNIFICANT CHANGES TO ORGANIZATION GOVERNING DOCUMENT PART VI, LINE 3 THE ORGANIZATION MADE THE FOLLOWING CHANGES TO THEIR CONSTITUTION DURING THE TAX PERIOD: 1. The Constitution for the Government of Subordinate and Federal Branches was amended to provide that Branches may designate in their by-laws one or more officer(s) to preside over meetings in the absence of the President and Vice President. 2. The Constitution for the Government of State Associations was amended to change the maximum permissible time between State Association meetings from two years to three years. NALC ANNUITY TRUST FUND 20547 WAVERLY COURT ASHBURN VA 20149 526038252 PENSION FUND DC 401(A) NALC true NALC COMMITTEE ON LETTER CARRIERS POLITI 100 INDIANA AVE NW WASHINGTON DC 20001 521269023 POLITICAL ORG DC 527 NALC true NALC HEALTH BENEFIT PLAN FOR EMPLOYEES 20547 WAVERLY COURT ASHBURN VA 20149 541875242 BENEFIT PLAN VA 501(C)(9) NALC true NALCREST FOUNDATION INC PO BOX 6359 NALCREST FL 33856 591004167 RETIRE. CTR FL 501(C)(4) NALC true UNITED STATES LETTER CARRIERS MUTUAL BEN 100 INDIANA AVE NW WASHINGTON DC 20001 620476257 BENEFIT FUND TN 501(C)(5) NALC true NALC BUILDING CORPORATION 100 INDIANA AVE NW WASHINGTON DC 20001 530114650 HOLDING CO. DC 501(C)(2) NALC true false false false true false false false false false true true false true true true true true false NALC ANNUITY TRUST FUND R 6561886 ACTUARY NALC HEALTH BENEFIT PLAN FOR EMPLOYEES R 7252423 PREMIUM BILLING UNITED STATES LETTER CARRIERS MUTUAL BENEFIT R 182835 PREMIUM BILLING NALC COMMITTEE ON LETTER CARRIER'S Pol Educ R 170887 IN-KIND