Civic Intelligence

National Association of Letter Carriers

EIN 23-6434776 • 501(c)5 • Harrisburg, PA

Profile

LABOR UNION

224 S Progress AvenueHarrisburg, PA 17109-4626
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

29th percentile

-1.2%

Higher net margin than 29% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

90th percentile

$145,311

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

32nd percentile

-0.5%

Faster asset growth than 32% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-5.6%

Faster revenue growth than 22% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$799,001

Down $4,417 (-0.5%) from 2024

Liabilities

Up

$12,107

Up $3,043 (+34%) from 2024

Net Assets

Down

$786,894

Down $7,460 (-0.9%) from 2024

Revenue

Down

$628,004

Down $37,571 (-5.6%) from 2024

Expenses

Up

$635,464

Up $11,252 (+1.8%) from 2024

Net Income

Down

-$7,460

Down $48,823 (-118%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $818,751Liabilities 2010: $12,460Net Assets 2010: $806,2912010Assets 2011: $829,090Liabilities 2011: $10,034Net Assets 2011: $819,0562011Assets 2012: $813,711Liabilities 2012: $10,102Net Assets 2012: $803,6092012Assets 2013: $788,263Liabilities 2013: $10,488Net Assets 2013: $777,7752013Assets 2014: $774,366Liabilities 2014: $7,648Net Assets 2014: $766,7182014Assets 2015: $764,761Liabilities 2015: $9,482Net Assets 2015: $755,2792015Assets 2016: $743,074Liabilities 2016: $9,320Net Assets 2016: $733,7542016Assets 2017: $745,060Liabilities 2017: $10,200Net Assets 2017: $734,8602017Assets 2018: $731,454Liabilities 2018: $8,207Net Assets 2018: $723,2472018Assets 2019: $728,759Liabilities 2019: $8,072Net Assets 2019: $720,6872019Assets 2020: $741,111Liabilities 2020: $8,148Net Assets 2020: $732,9632020Assets 2021: $730,212Liabilities 2021: $8,585Net Assets 2021: $721,6272021Assets 2022: $713,791Liabilities 2022: $7,897Net Assets 2022: $705,8942022Assets 2023: $756,598Liabilities 2023: $3,607Net Assets 2023: $752,9912023Assets 2024: $803,418Liabilities 2024: $9,064Net Assets 2024: $794,3542024Assets 2025: $799,001Liabilities 2025: $12,107Net Assets 2025: $786,8942025

Highlighted filing

2025

Assets$799,001
Liabilities$12,107
Net Assets$786,894

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $329,1012010Expenses 2011: $290,6212011Expenses 2012: $329,3152012Revenue 2013: $288,675Expenses 2013: $314,509Net Income 2013: -$25,8342013Revenue 2014: $300,282Expenses 2014: $311,339Net Income 2014: -$11,0572014Revenue 2015: $338,281Expenses 2015: $349,720Net Income 2015: -$11,4392015Revenue 2016: $281,325Expenses 2016: $302,850Net Income 2016: -$21,5252016Revenue 2017: $507,560Expenses 2017: $506,454Net Income 2017: $1,1062017Revenue 2018: $530,939Expenses 2018: $542,552Net Income 2018: -$11,6132018Revenue 2019: $539,253Expenses 2019: $541,813Net Income 2019: -$2,5602019Revenue 2020: $507,455Expenses 2020: $495,179Net Income 2020: $12,2762020Revenue 2021: $489,715Expenses 2021: $501,051Net Income 2021: -$11,3362021Revenue 2022: $529,873Expenses 2022: $545,606Net Income 2022: -$15,7332022Revenue 2023: $610,218Expenses 2023: $563,121Net Income 2023: $47,0972023Revenue 2024: $665,575Expenses 2024: $624,212Net Income 2024: $41,3632024Revenue 2025: $628,004Expenses 2025: $635,464Net Income 2025: -$7,4602025

Highlighted filing

2025

Revenue$628,004
Expenses$635,464
Net Income-$7,460

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.99$0.12$7.87$6.28$6.35$0.07
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.03$0.09$7.94$6.66$6.24$0.41
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.57$0.04$7.53$6.10$5.63$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.14$0.08$7.06$5.30$5.46$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.30$0.09$7.22$4.90$5.01$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.41$0.08$7.33$5.07$4.95$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.29$0.08$7.21$5.39$5.42$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.31$0.08$7.23$5.31$5.43$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.45$0.10$7.35$5.08$5.06$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.43$0.09$7.34$2.81$3.03$0.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.65$0.09$7.55$3.38$3.50$0.11
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.74$0.08$7.67$3.00$3.11$0.11
2013Detailed filing. Detailed filing data is available for this year.$7.88$0.10$7.78$2.89$3.15$0.26
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.14$0.10$8.04$3.29
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.29$0.10$8.19$2.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.19$0.12$8.06$3.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 11, 2026
Return Version
2025v4.0
Gross Receipts
$628,004
Mission and Program Overview

Mission

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$794,354$786,894▼ $7,460
Savings and Temporary Cash Investments$690,432$691,272▲ $840
Land, Buildings, and Equipment, Net$112,986$107,729▼ $5,257
Total Assets$803,418$799,001▼ $4,417
Liabilities
Accounts Payable and Accrued Expenses$9,064$12,107▲ $3,043
Total Liabilities$9,064$12,107▲ $3,043
Net Assets / Fund Balance
Total Net Assets Fund Balance$794,354$786,894▼ $7,460
Total Liabilities and Net Assets / Fund Balance$803,418$799,001▼ $4,417

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$107,729$94,238$201,967
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James E ZerbePresidentFT$114,111$31,200$145,311
Richard G WilsonPast PresidentFT$86,594$25,000$111,594
Travis HosslerVice President-$37,970$10,992$48,962
SCOTT WILSON JrTreasurer-$4,800-$4,800
Dwayne E MillerSecretary-$1,450-$1,450
Helena TaylorAssistant Secretary-$1,000-$1,000
Revenue and Support

Revenue Composition

Contributions and Grants
$602,667
Program Service Revenue
$0
Investment Income
$18,399
Other Revenue
$6,938
All Other Contributions
$10,826
Change in Net Assets
$-7,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$330,755
Other Expenses$304,709
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$182,229$61,878-$244,107
Payments to Affiliates$211,238--$211,238
Pension Plan Contributions$29,783$10,530-$40,313
Other Employee Benefits$19,855$7,024-$26,879
Payroll Taxes$13,932$4,731-$18,663
Office Expenses$18,125--$18,125
Conferences and Meetings$13,140--$13,140
Occupancy$11,472--$11,472
Travel$10,629--$10,629
Depreciation Depletion$5,257--$5,257
Other Expenses$3,505--$3,505
Fees for Services Accounting-$2,995-$2,995
Insurance$2,977--$2,977
Other Salaries and Wages$793--$793
Total Functional Expenses$548,306$87,158$0$635,464
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The organization has members.

Member election for additional members Part VI line 7A

The officers are elected tri-annually by the members.

Governing body decisions Part VI line 7B

All major decisions of the governing body must be approved by the members.

Form 990 governing body review Part VI line 11

The form 990 was reviewed by officers of organization prior to filing.

Conflict of interest policy compliance Part VI line 12C

All officers are requested to report any conflicts of interest.

CEO executive director top management comp Part VI line 15A

The officers salaries are approved by the members upon recommendation by the bylaws committee.

Other officer or key employee compensation Part VI line 15B

The part-time salaries of other officers and employees are authorized by branch by-laws.

Governing documents etc available to public Part VI line 19

The governing documents, form 990 and labor union report are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Association of Letter Carriers
EIN
23-6434776
In Care Of
% JAMES E ZERBE
Phone
7176528072
Address
224 S PROGRESS AVENUE, HARRISBURG, PA 17109-4626
Doing Business As
James Zerbe

Signing Officer

Name
James E Zerbe
Title
President
Phone
7176528072
Signed
2026-03-11
Discuss with paid preparer
No

Organization Details

Principal Officer
James E Zerbe
Formed
1894
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
8
Volunteers
12

Preparer

Firm
Ellis Lee Hostetter & Co Pc
Address
1810 S 5TH AVENUE, LEBANON, PA 17042
Preparer
Ellis Lee Hostetter
Phone
7172738197
Raw XML Appendix344 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICHARD G WILSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PAST PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS ARE ELECTED TRI-ANNUALLY BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MAJOR DECISIONS OF THE GOVERNING BODY MUST BE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WAS REVIEWED BY OFFICERS OF ORGANIZATION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OFFICERS ARE REQUESTED TO REPORT ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE OFFICERS SALARIES ARE APPROVED BY THE MEMBERS UPON RECOMMENDATION BY THE BYLAWS COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PART-TIME SALARIES OF OTHER OFFICERS AND EMPLOYEES ARE AUTHORIZED BY BRANCH BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS, FORM 990 AND LABOR UNION REPORT ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0635464
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0786894
IRS990/TotalOtherCompensationAmt067192
IRS990/TotalProgramServiceExpensesAmt0548306
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0628004
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06332 DARLINGTON DR
IRS990/USAddress/CityNm0Harrisburg
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017112
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES E ZERBE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07176528072
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ASSOCIATION OF LETTER CARRIERS
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0236434776
ReturnHeader/Filer/InCareOfNm0% JAMES E ZERBE
ReturnHeader/Filer/PhoneNum07176528072
ReturnHeader/Filer/USAddress/AddressLine1Txt0224 S PROGRESS AVENUE
ReturnHeader/Filer/USAddress/CityNm0HARRISBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0171094626
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251813350
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELLIS LEE HOSTETTER & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01810 S 5TH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEBANON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017042
ReturnHeader/PreparerPersonGrp/PhoneNum07172738197
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELLIS LEE HOSTETTER
ReturnHeader/ReturnTs02026-03-23T15:56:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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