2013-02-14T11:03:43-06:00 2012-03-31 BOND BEEBE 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2011-04-01 530114650 NATIONAL ASSOCIATION OF LETTER CARRIERS % JANE E BROENDEL NATI 2023934695 100 INDIANA AVE NW WASHINGTON DC 200012144 JANE E BROENDEL 2013-02-14 true DAVID P DORSEY 3012726000 2011 2016-03-07 17:11:31Z FREDRIC ROLANDO 100 INDIANA AVE NW WASHINGTON DC 200012144 1693578247 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 0 727 0 504657 380028 3740 4658 1276119758 1372016004 15558157 18410562 1144796 2372737 1292826451 1392803961 702468 238762 1164396751 1173550748 59217803 58865271 0 0 0 58740318 58437883 1283057340 1291092664 9769111 101711297 730694858 745579996 404135447 312308030 326559411 433271966 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 false 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 false false false false false false false true true true false true 289 0 true 727 true true true false false false false false X 28 0 false false false 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 211779 0 114171 JANE E BROENDEL 40.0 X X 173063 0 37347 GEORGE C MIGNOSI 40.0 X X 164638 0 35150 TIMOTHY C O'MALLEY 40.0 X X 181554 0 115946 ERNEST KIRKLAND 40.0 X X 166154 0 17413 MYRA WARREN 0.0 X X 0 166370 32748 BRIAN E HELLMAN 34.0 X X 142797 25199 60305 LAWRENCE D BROWN JR 40.0 X X 35731 0 4913 MICHAEL J GILL 40.0 X X 31446 0 75474 RANDALL L KELLER 40.0 X X 29816 0 4072 MANUEL L PERALTA JR 40.0 X X 163260 0 111682 PAUL PRICE 40.0 X X 125926 0 42348 NEAL TISDALE 40.0 X X 117270 0 42296 DANNY PITTMAN 40.0 X X 116427 0 13262 PATRICK C CARROLL 40.0 X X 116939 0 35372 PETE MOSS 40.0 X X 117871 0 25004 LUCIAN J DRASS 40.0 X X 163234 0 16695 JUDITH WILLOUGHBY 40.0 X X 117227 0 24378 CHRISTOPHER JACKSON 40.0 X X 115897 0 24758 DANIEL E TOTH 40.0 X X 113493 0 37003 WILLIAM J LUCINI 40.0 X X 114118 0 49345 TIMOTHY W DOWDY 40.0 X X 116878 0 30982 JOHN J CASCIANO 40.0 X X 118154 0 41547 LAWRENCE CIRELLI 40.0 X X 120240 0 32390 NICOLE RHINE 40.0 X X 176623 0 22488 ROGER W BLEDSOE 40.0 X X 111196 0 28601 CHRIS WITTENBURG 40.0 X X 126445 0 23852 KATHY BALDWIN 40.0 X X 116528 0 8704 JAMES W SAUBER 40.0 X 132593 0 84699 NEIL BOWLING 40.0 X 101782 0 30676 3639079 191569 1223621 26 false true false CIGNA HEALTHCARE 10490 LITTLE PATUXENT PKWY STE 400 COLUMBIA MD 21044 NETWORK ADMIN FEES 17483394 COHEN WEISS SIMON 330 WEST 42ND STREET NEW YORK NY 10036 LEGAL SERVICES 1282394 UNITED BEHAVIORAL HEALTH 425 Market St 18th Fl SAN FRANCISCO CA 94105 NETWORK ADMIN FEES 14862630 MULTIPLAN INC PO BOX 29380 NEW YORK NY 10087 NETWORK ADMIN FEES 2129608 PEAKE-DELANCY PRINTING LLC 2500 SCHUSTER DRIVE CHEVERLY MD 20781 PRINTING SERVICES 2140329 18 4658 4658 CONTINGENCY RESERVE 525100 51283651 51283651 LOGO ITEMS (NET SALES) 900099 166486 166486 PREMIUMS 525100 1282980339 1282980339 MEMBERSHIP DUES AND ASSESSMENTS 900004 37585528 37091517 494011 1372016004 15099177 15099177 0 617713 617713 303757805 300445997 423 3311808 -423 3311385 3311385 0 0 226783 327866 -101083 -101083 ADVERTISING 541800 10646 10646 MISCELLANEOUS 900099 1845461 1121738 723723 1856107 1392803961 1372643731 504657 19650915 150762 88000 0 1173550748 4315573 0 28414983 6218222 17358387 2558106 0 1416982 600194 0 0 211402 4469635 996238 14121332 375763 0 3571493 3627265 0 219565 6031 2211349 711234 361002 HBP PROGRAM COSTS 24581041 TRAINING 603819 TAXES - OTHER 139040 CLEARING HOUSE 96556 117942 1291092664 0 0 63382957 131468349 0 0 21690109 23964826 0 0 0 0 0 0 262627 316155 1016797 1324399 11001105 8444311 1109467 2556794 397358666 440390961 4750867 4811142 0 0 0 0 241123368 140747370 730694858 745579996 9540988 10477305 0 0 761960 912740 0 0 0 0 0 0 0 0 0 0 393832499 300917985 404135447 312308030 X 326423977 433127692 35434 44274 100000 100000 326559411 433271966 730694858 745579996 X 101711297 5001258 X false true true X false 222088 0 false NALC COMMITTEE ON LETTER CARRIER'S POL 100 INDIANA AVE NW WASHINGTON DC 20001 521269023 3300908 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. 919772 41619 878153 2540767 2013893 526874 7540566 6388799 1151767 2556794 ACCRUED INTEREST & DIVIDENDS 2929602 CASH HELD FOR COLLATERAL 13702344 DEPOSITS 17626 PER CAPITA TAX RECEIVABLE 4241198 PREMIUMS DUE & ACCRUED 119000006 DUE FROM RELATED ENTITIES 856594 140747370 0 BENEFITS INCURRED BUT UNPAID 153590255 CASH COLLATERAL - OBLIGATION 18276684 DUE TO BRANCHES & STATES 5936798 POSTRETIREMENT BENEFITS 113370351 INTERCOMPANY PAYABLE 9743897 300917985 1392803961 1291092664 101711297 11937231 -6935973 5001258 106712555 1405299817 11937231 1350220 13287451 1392012366 791595 791595 1392803961 1292275105 2092105 2092105 1290183000 909664 909664 1291092664 OTHER CHANGE IN NET ASSETS PART XI, LINE 8 $ 2,101 OTHER ADJUSTMENTS $ (6,938,074) POSTRETIREMENT-RELATED CHANGES ------------- $ (6,935,973) TOTAL OTHER CHANGES IN NET ASSETS ============= OTHER REVENUES ON BOOKS BUT NOT ON RETURN PART XII, LINE 2D $ 1,356,251 REVENUES - RELATED ORGANIZATION $ (6,031) CAPITAL LEASE INTEREST EXPENSE ----------- $ 1,350,220 =========== OTHER REVENUES ON RETURN BUT NOT ON BOOKS PART XII, LINE 4B $ (112,038) Net Cafeteria Operations reflected in COGS $ 903,633 RENTAL REVENUE ELIMINATED ON CONSOLIDATED FINANCIALS ---------- $ 791,595 ========== OTHER EXPENSES ON BOOKS BUT NOT ON RETURN PART XIII, LINE 2D $ 112,038 NET cafeteria operations moved to COGS $ 1,980,067 EXPENSES - RELATED ORGANIZATION ----------- $ 2,092,105 =========== OTHER EXPENSES ON RETURN BUT NOT ON BOOKS PART XIII, LINE 4B $ 6,031 CAPITAL LEASE INTEREST EXPENSE $ 903,633 RENTAL EXPENSE ELIMINATED ON CONSOLIDATED FINANCIALS --------- $ 909,664 ========= 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, 2012 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, 2009. true ECONOMIC POLICY INSTITUTE 1333 H STREET NW SUITE 300 EAST TOWER WASHINGTON DC 20005 521368964 501(C)(3) 55000 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 Working America Education Fund 815 15th St NW ste 3107 washington DC 20006 202035052 501(c)(3) 10000 GENERAL SUPPORT 2 2 JOHN T DONELON SCHOLARSHIPS 4 4000 WILLIAM C DOHERTY SCHOLARSHIPS 20 84000 MONITOR GRANT USE PART I, LINE 2 FOR THE WILLIAM C DOHERTY AND JOHN T DONELON SCHOLARSHIPS, THE AWARD WINNER 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 197139 0 0 0 14640 0 102407 0 11764 0 325950 0 0 0 JANE E BROENDEL 158419 0 0 0 14644 0 25583 0 11764 0 210410 0 0 0 GEORGE C MIGNOSI 150620 0 0 0 14018 0 35150 0 0 0 199788 0 0 0 TIMOTHY C O'MALLEY 166970 0 0 0 14584 0 104182 0 11764 0 297500 0 0 0 ERNEST KIRKLAND 152504 0 0 0 13650 0 17413 0 0 0 183567 0 0 0 MYRA WARREN 0 158472 0 0 0 7898 20984 0 0 11764 20984 178134 0 0 BRIAN E HELLMAN 129818 22909 0 0 12979 2290 45465 8023 5795 0 194057 33222 0 0 MANUEL L PERALTA JR 151282 0 0 0 11978 0 99918 0 11764 0 274942 0 0 0 PAUL PRICE 119633 0 0 0 6293 0 30584 0 11764 0 168274 0 0 0 NEAL TISDALE 110976 0 0 0 6294 0 37036 0 5260 0 159566 0 0 0 PATRICK C CARROLL 110633 0 0 0 6306 0 27698 0 7674 0 152311 0 0 0 LUCIAN J DRASS 151191 0 0 0 12043 0 16695 0 0 0 179929 0 0 0 DANIEL E TOTH 107235 0 0 0 6258 0 25239 0 11764 0 150496 0 0 0 WILLIAM J LUCINI 107824 0 0 0 6294 0 47482 0 1863 0 163463 0 0 0 JOHN J CASCIANO 111860 0 0 0 6294 0 41547 0 0 0 159701 0 0 0 LAWRENCE CIRELLI 113956 0 0 0 6284 0 20626 0 11764 0 152630 0 0 0 JAMES W SAUBER 132593 0 0 0 0 0 71557 0 13142 0 217292 0 0 0 NICOLE RHINE 162423 0 0 0 14200 0 17228 0 5260 0 199111 0 0 0 CHRIS WITTENBURG 119814 0 0 0 6631 0 18592 0 5260 0 150297 0 0 0 DEFERRED COMPENSATION PART II, COLUMN C $801,891 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. 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 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 2010 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 $1,007,162 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 5 $ 11,937,231 NET UNREALIZED GAIN ON INVESTMENTS $ (6,938,074) POSTRETIREMENT-RELATED CHANGES $ 2,101 OTHER ADJUSTMENTS ------------ $ 5,001,258 TOTAL OTHER CHANGES IN NET ASSETS ============ HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MYRA WARREN TITLE:DIRECTOR, LIFE INSURANCE HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BRIAN E HELLMAN TITLE:DIRECTOR, HEALTH BENEFIT PLAN HOURS:6 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 Q 6424085 ACTUARY NALC HEALTH BENEFIT PLAN FOR EMPLOYEES Q 6984015 PREMIUM BILLING UNITED STATES LETTER CARRIERS MUTUAL BENEFIT Q 167047 PREMIUM BILLING NALC BUILDING CORPORATION J 903633 RENT BILLING NALCREST FOUNDATION INC D 363049 INCURRED COSTS NALC COMMITTEE ON LETTER CARRIER'S Pol Educ M 222088 IN-KIND