Civic Intelligence

American Postal Workers Union AFL-CIO Local 761

EIN 23-7022920 • 501(c)5 • Las Vegas, NV

Profile

To organize all postal workers and to secure improved wages, hours, working conditions, and other economic advantages through organization negotiations, and collective bargaining.

PO Box 93535Las Vegas, NV 89193

www.apwu761.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Higher debt load relative to assets than 55% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

26th percentile

-2.2%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

68th percentile

$38,533

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

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

Asset Growth

30th percentile

-1.3%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

28th percentile

-2.4%

Faster revenue growth than 28% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$835,087

Up $20,468 (+2.5%) from 2023

Liabilities

Up

$3,525

Up $1,206 (+52%) from 2023

Net Assets

Up

$831,562

Up $19,262 (+2.4%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin26th percentile

Revenue

Up

$455,500

Up $46,933 (+11%) from 2023

Expenses

Up

$436,238

Up $4,345 (+1.0%) from 2023

Net Income

Up

$19,262

Up $42,588 (+183%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$1.0M$500K$0Assets 2010: $374,254Liabilities 2010: $2,612Net Assets 2010: $371,6422010Assets 2011: $391,620Liabilities 2011: $2,638Net Assets 2011: $388,9822011Assets 2012: $395,250Liabilities 2012: $2,294Net Assets 2012: $392,9562012Assets 2013: $424,009Liabilities 2013: $1,779Net Assets 2013: $422,2302013Assets 2014: $450,618Liabilities 2014: $1,257Net Assets 2014: $449,3612014Assets 2015: $517,255Liabilities 2015: $2,068Net Assets 2015: $515,1872015Assets 2016: $569,621Liabilities 2016: $2,139Net Assets 2016: $567,4822016Assets 2017: $643,746Liabilities 2017: $0Net Assets 2017: $643,7462017Assets 2018: $685,697Liabilities 2018: $1,345Net Assets 2018: $684,3522018Assets 2019: $717,454Liabilities 2019: $3,539Net Assets 2019: $713,9152019Assets 2020: $728,547Liabilities 2020: $1,301Net Assets 2020: $727,2462020Assets 2021: $776,711Liabilities 2021: $0Net Assets 2021: $776,7112021Assets 2022: $839,640Liabilities 2022: $4,014Net Assets 2022: $835,6262022Assets 2023: $814,619Liabilities 2023: $2,319Net Assets 2023: $812,3002023Assets 2024: $835,087Liabilities 2024: $3,525Net Assets 2024: $831,5622024

Highlighted filing

2024

Assets$835,087
Liabilities$3,525
Net Assets$831,562
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $320,7272010Expenses 2011: $497,9952011Expenses 2012: $524,8062012Revenue 2013: $502,147Expenses 2013: $472,875Net Income 2013: $29,2722013Revenue 2014: $472,969Expenses 2014: $445,838Net Income 2014: $27,1312014Revenue 2015: $285,078Expenses 2015: $219,253Net Income 2015: $65,8252015Revenue 2016: $295,673Expenses 2016: $243,378Net Income 2016: $52,2952016Revenue 2017: $366,261Expenses 2017: $289,997Net Income 2017: $76,2642017Revenue 2018: $340,053Expenses 2018: $299,447Net Income 2018: $40,6062018Revenue 2019: $349,732Expenses 2019: $320,169Net Income 2019: $29,5632019Revenue 2020: $340,466Expenses 2020: $327,135Net Income 2020: $13,3312020Revenue 2021: $342,665Expenses 2021: $293,200Net Income 2021: $49,4652021Revenue 2022: $374,660Expenses 2022: $315,745Net Income 2022: $58,9152022Revenue 2023: $408,567Expenses 2023: $431,893Net Income 2023: -$23,3262023Revenue 2024: $455,500Expenses 2024: $436,238Net Income 2024: $19,2622024

Highlighted filing

2024

Revenue$455,500
Expenses$436,238
Net Income$19,262
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$835,087
Liabilities
$3,525
Net assets
$831,562
Revenue
$455,500
Expenses
$436,238
Net income
$19,262
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.35$0.04$8.32$4.56$4.36$0.19
2023Detailed filing. Detailed filing data is available for this year.$8.15$0.02$8.12$4.09$4.32$0.23
2022Detailed filing. Detailed filing data is available for this year.$8.40$0.04$8.36$3.75$3.16$0.59
2021Detailed filing. Detailed filing data is available for this year.$7.77$0.00$7.77$3.43$2.93$0.49
2020Detailed filing. Detailed filing data is available for this year.$7.29$0.01$7.27$3.40$3.27$0.13
2019Detailed filing. Detailed filing data is available for this year.$7.17$0.04$7.14$3.50$3.20$0.30
2018Detailed filing. Detailed filing data is available for this year.$6.86$0.01$6.84$3.40$2.99$0.41
2017Detailed filing. Detailed filing data is available for this year.$6.44$0.00$6.44$3.66$2.90$0.76
2016Detailed filing. Detailed filing data is available for this year.$5.70$0.02$5.67$2.96$2.43$0.52
2015Detailed filing. Detailed filing data is available for this year.$5.17$0.02$5.15$2.85$2.19$0.66
2014Detailed filing. Detailed filing data is available for this year.$4.51$0.01$4.49$4.73$4.46$0.27
2013Detailed filing. Detailed filing data is available for this year.$4.24$0.02$4.22$5.02$4.73$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.95$0.02$3.93$5.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.03$3.89$4.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.74$0.03$3.72$3.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.0
Gross Receipts
$455,500
Mission and Program Overview

Mission

To organize all postal workers and to secure improved wages, hours, working conditions, and other economic advantages through organization negotiations, and collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$812,300$831,562▲ $19,262
Cash and Non-Interest-Bearing Accounts$457,031$477,499▲ $20,468
Investments Program Related$357,588$357,588→ $0
Total Assets$814,619$835,087▲ $20,468
Liabilities
Other Liabilities$2,319$3,525▲ $1,206
Total Liabilities$2,319$3,525▲ $1,206
Net Assets / Fund Balance
Total Net Assets Fund Balance$812,300$831,562▲ $19,262
Total Liabilities and Net Assets / Fund Balance$814,619$835,087▲ $20,468

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$17,731$17,731
Investment Program Related Org$357,588--
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleBaseTotal
Johnson TerrencePresident$43,211$43,211
Ulmer TammyVice Preside$29,821$29,821
Crespo BrigetteTreasurer$15,941$15,941
Stanley AundreaEditor$12,728$12,728
Tyler HerbertMaintenance$9,846$9,846
Washington ChristopherOwcp Directo$8,915$8,915
Bethea JamesPast Clerk C$5,897$5,897
Gent CharlesSergeant of$5,663$5,663
Holland ChristopherClerk Craft$5,219$5,219
West VictoriaSecretary$5,160$5,160
Neavitt DonaldLegislative$4,824$4,824
Gibson AntoineMvs Craft Di$4,064$4,064
Kopylcheck StevenHuman Relati$1,800$1,800
Revenue and Support

Revenue Composition

Contributions and Grants
$454,010
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,490
Change in Net Assets
$19,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$225,552
Salaries, Compensation, and Employee Benefits$194,928
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---$153,089
Conferences and Meetings---$123,532
Office Expenses---$42,546
Other Salaries and Wages---$27,617
Occupancy---$15,977
Benefits to Members---$15,758
Payroll Taxes---$14,222
Fees for Services Legal---$11,583
Payments to Affiliates---$9,387
Travel---$5,756
Fees for Services Accounting---$4,020
Insurance---$958
Other Expenses---$17
Total Functional Expenses$0$0$0$436,238
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
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fica Payable$1,880
Nsb Credit Card$1,311
Federal Withholding Payable$334
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

Form 990, Page 6, Part VI, Line 6

“The union is comprised of union members”

Form 990, Page 6, Part VI, Line 7A

“The union is organzied with members who elect the governing board.”

Form 990, Page 6, Part VI, Line 7B

“Expense items costing over 500 must be approved by the membership at meetings.”

Form 990, Page 6, Part VI, Line 11B

“The treasurer and president will review and approve 990.”

Form 990, Page 6, Part VI, Line 15A

“The union's constitution specifies the pay level at which they will be paid. Increases only occur when there is an increase in the pay scale used by the u.s postal service.”

Form 990, Page 6, Part VI, Line 15B

“The union's constitution specifies the pay level at which they will be paid. Increases only occur when there is an increase in the pay scale used by the u.s postal service.”

Form 990, Page 6, Part VI, Line 19

“The union makes is governing documents, conflict of interest policy and financial statements available to the public through membership meetings.”

Filing and Contact Details

Filer

Filer Name
American Postal Workers Union
EIN
23-7022920
Phone
7027985818
Address
PO BOX 93535, LAS VEGAS, NV 89193

Signing Officer

Name
Crespo Brigette
Title
Treasurer
Phone
7027985818
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johnson Terrence
Formed
1981
Legal Domicile
Nv
Voting Board Members
12
Independent Board Members
0
Employees
33

Preparer

Firm
Layton Layton & Tobler Llp Cpas
Address
7674 W LAKE MEAD BLVD STE 247, LAS VEGAS, NV 89128-6650
Preparer
Francine M Miller CPA
Phone
7023841995
Raw XML Appendix390 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION IS COMPRISED OF UNION MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE UNION IS ORGANZIED WITH MEMBERS WHO ELECT THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSE ITEMS COSTING OVER 500 MUST BE APPROVED BY THE MEMBERSHIP AT MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TREASURER AND PRESIDENT WILL REVIEW AND APPROVE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE UNION'S CONSTITUTION SPECIFIES THE PAY LEVEL AT WHICH THEY WILL BE PAID. INCREASES ONLY OCCUR WHEN THERE IS AN INCREASE IN THE PAY SCALE USED BY THE U.S POSTAL SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE UNION'S CONSTITUTION SPECIFIES THE PAY LEVEL AT WHICH THEY WILL BE PAID. INCREASES ONLY OCCUR WHEN THERE IS AN INCREASE IN THE PAY SCALE USED BY THE U.S POSTAL SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE UNION MAKES IS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH MEMBERSHIP MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAYTON LAYTON & TOBLER LLP CPAS
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAS VEGAS
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANCINE M MILLER CPA
ReturnHeader/ReturnTs02025-06-19T14:35:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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