Civic Intelligence

American Postal Workers Union Ca

990 • Fiscal year 2017 • EIN 23-7072547

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 14, 2017

PO Box 70432Shasta Lake, CA 96079

(530) 275-0731

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.08x

Higher debt load relative to assets than 86% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

87th percentile

0.08x

Higher debt load relative to revenue than 87% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

40th percentile

1.1%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$68,630

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 33.1% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

51st percentile

3.8%

Faster asset growth than 51% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

-0.9%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$210,477

Up $7,647 (+3.8%) from 2016

Net Assets

Up

$193,091

Up $2,299 (+1.2%) from 2016

Liabilities

Up

$17,386

Up $5,348 (+44%) from 2016

Revenue

Down

$207,333

Down $1,968 (-0.9%) from 2016

Expenses

Up

$205,076

Up $46,002 (+29%) from 2016

Net Income

Down

$2,257

Down $47,970 (-96%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2012: $155,358Liabilities 2012: $6,192Net Assets 2012: $149,1662012Assets 2013: $144,646Liabilities 2013: $10,951Net Assets 2013: $133,6952013Assets 2014: $167,434Liabilities 2014: $11,031Net Assets 2014: $156,4032014Assets 2015: $152,475Liabilities 2015: $12,038Net Assets 2015: $140,4372015Assets 2016: $202,830Liabilities 2016: $12,038Net Assets 2016: $190,7922016Assets 2017: $210,477Liabilities 2017: $17,386Net Assets 2017: $193,0912017Assets 2018: $241,249Liabilities 2018: $15,734Net Assets 2018: $225,5152018Assets 2019: $227,833Liabilities 2019: $0Net Assets 2019: $227,8332019Assets 2020: $320,620Liabilities 2020: $6,226Net Assets 2020: $314,3942020Assets 2021: $374,739Liabilities 2021: $17,992Net Assets 2021: $356,7472021Assets 2022: $458,451Liabilities 2022: $24,023Net Assets 2022: $434,4282022Assets 2023: $458,658Liabilities 2023: $29,298Net Assets 2023: $429,3602023Assets 2024: $477,846Liabilities 2024: $29,971Net Assets 2024: $447,8752024Assets 2025: $502,171Liabilities 2025: $30,159Net Assets 2025: $472,0122025

Highlighted filing

2017

Assets$210,477
Liabilities$17,386
Net Assets$193,091

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $172,932Expenses 2012: $176,117Net Income 2012: -$3,1852012Revenue 2013: $171,416Expenses 2013: $182,275Net Income 2013: -$10,8592013Revenue 2014: $179,745Expenses 2014: $157,034Net Income 2014: $22,7112014Revenue 2015: $155,384Expenses 2015: $170,944Net Income 2015: -$15,5602015Revenue 2016: $209,301Expenses 2016: $159,074Net Income 2016: $50,2272016Revenue 2017: $207,333Expenses 2017: $205,076Net Income 2017: $2,2572017Revenue 2018: $213,534Expenses 2018: $181,092Net Income 2018: $32,4422018Revenue 2019: $188,656Expenses 2019: $186,338Net Income 2019: $2,3182019Revenue 2020: $234,773Expenses 2020: $148,212Net Income 2020: $86,5612020Revenue 2021: $193,081Expenses 2021: $150,647Net Income 2021: $42,4342021Revenue 2022: $239,288Expenses 2022: $165,032Net Income 2022: $74,2562022Revenue 2023: $209,377Expenses 2023: $213,980Net Income 2023: -$4,6032023Revenue 2024: $233,567Expenses 2024: $214,457Net Income 2024: $19,1102024Revenue 2025: $231,482Expenses 2025: $206,878Net Income 2025: $24,6042025

Highlighted filing

2017

Revenue$207,333
Expenses$205,076
Net Income$2,257
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 14, 2017
Return Version
2016v3.0
Gross Receipts
$207,347
Mission and Program Overview

Mission

To organize all workers for the economic, social and moral advancement of their condition and status.

The local is a nonprofit organization for the american postal workers union. The objective of the organization is to represensent the members as a single organization for purposes of training, securing adequate wages, fringe benefits, just and reasonable working condition, and to promote the social awareness of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$157,682$157,653▼ $29
Cash and Non-Interest-Bearing Accounts$44,413$52,426▲ $8,013
Land, Buildings, and Equipment, Net$735$398▼ $337
Total Assets$202,830$210,477▲ $7,647
Liabilities
Other Liabilities$12,038$17,386▲ $5,348
Total Liabilities$12,038$17,386▲ $5,348
Net Assets / Fund Balance
Unrestricted Net Assets$190,792$193,091▲ $2,299
Total Net Assets Fund Balance$190,792$193,091▲ $2,299
Total Liabilities and Net Assets / Fund Balance$202,830$210,477▲ $7,647

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$398$2,286$2,684
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael D EvansPresidentFT$68,630$68,630
Larry S DenayerTreasurer-$4,200$4,200
Hector R BaezScf Rep-$2,915$2,915
Gaare DavisVice Preside-$1,877$1,877
Phillip WarlickLeg Director-$1,865$1,865
Frank TownsendRetired Pres-$1,800$1,800
Patricia SartainScf Rep-$1,595$1,595
Wilma ArriagaSecretary, N-$1,165$1,165
Joe GillsMvs Director-$600$600
Ron PriceSupport Ser-$600$600
Zedie E RamageClerk Direct-$600$600
Milan BalejkaScf Rep-$379$379
Richard Gallegos JrScf Rep-$233$233
Eddie CalvinScf Rep-$224$224
Jamie BelfigioScf Rep-$129$129
Gwendolyn WillsSecretary, P-$75$75
Timothy D MaynardVice Preside-$75$75
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$188,966
Investment Income
$692
Other Revenue
$17,675
Change in Net Assets
$2,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,812
Salaries, Compensation, and Employee Benefits$99,264
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$87,180--$87,180
Conferences and Meetings$57,461--$57,461
Travel$14,540--$14,540
Payroll Taxes$8,072--$8,072
Occupancy$5,880--$5,880
Insurance$4,015--$4,015
Other Salaries and Wages$4,012--$4,012
Fees for Services Accounting$3,154--$3,154
Office Expenses$2,649--$2,649
Payments to Affiliates$2,433--$2,433
Other Expenses$2,003--$2,003
Depreciation Depletion$365--$365
Information Technology$90--$90
Total Functional Expenses$205,076$0$0$205,076
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities- Leave Liabiliti$11,945
Sick Pay Liabilities$5,441
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Postal Workers Union CA
EIN
23-7072547
Phone
5302750731
Address
PO BOX 70432, SHASTA LAKE, CA 96079

Signing Officer

Name
Larry S Denayer
Title
Treasurer
Phone
5302625323
Signed
2017-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry S Denayer
Formed
1972
Legal Domicile
CA
Voting Board Members
30
Independent Board Members
0
Employees
20

Preparer

Firm
Buster Donelson CPA
Address
18831 MT MORGAN CIRCLE, FOUNTAIN VALLEY, CA 92708-6517
Preparer
Buster Donelson
Phone
7149646009
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Organize all workers for the economic, social and moral advancement of their condition and status.

Form 990, Part XI, Line 9

Per capita taxes- national apwu 0 depr difference fye 03/31/08 0 per capita taxes- national apwu 0 book / tax depreciation difference 28 loss on disposal of fa 14 total 42

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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IRS990/OtherExpensesGrp/TotalAmt23782
IRS990/OtherExpensesGrp/TotalAmt32003
IRS990/OtherLiabilitiesGrp/BOYAmt012038
IRS990/OtherLiabilitiesGrp/EOYAmt017386
IRS990/OtherOrganizationDsc0ORGANIZATION
IRS990/OtherRevenueMiscGrp/Desc0REGISTRATION FEES/CONVENTION
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt015174
IRS990/OtherRevenueMiscGrp/ExclusionAmt12501
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015174
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12501
IRS990/OtherRevenueTotalAmt017675
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04012
IRS990/OtherSalariesAndWagesGrp/TotalAmt04012
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt02433
IRS990/PaymentsToAffiliatesGrp/TotalAmt02433
IRS990/PayrollTaxesGrp/ProgramServicesAmt08072
IRS990/PayrollTaxesGrp/TotalAmt08072
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LARRY S DENAYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0188966
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0188966
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ORGANIZE ALL WORKERS FOR THE ECONOMIC, SOCIAL AND MORAL ADVANCEMENT OF THEIR CONDITION AND STATUS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt030
IRS990/PYOtherExpensesAmt065495
IRS990/PYOtherRevenueAmt09168
IRS990/PYProgramServiceRevenueAmt0200103
IRS990/PYRevenuesLessExpensesAmt050227
IRS990/PYSalariesCompEmpBnftPaidAmt093579
IRS990/PYTotalExpensesAmt0159074
IRS990/PYTotalRevenueAmt0209301
IRS990/ReconcilationRevenueExpnssAmt02257
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0157682
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157653
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0398
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02286
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02684
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011945
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15441
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITIES- LEAVE LIABILITI
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SICK PAY LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0398
IRS990ScheduleD/TotalLiabilityAmt017386
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZE ALL WORKERS FOR THE ECONOMIC, SOCIAL AND MORAL ADVANCEMENT OF THEIR CONDITION AND STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PER CAPITA TAXES- NATIONAL APWU 0 DEPR DIFFERENCE FYE 03/31/08 0 PER CAPITA TAXES- NATIONAL APWU 0 BOOK / TAX DEPRECIATION DIFFERENCE 28 LOSS ON DISPOSAL OF FA 14 TOTAL 42
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0202830
IRS990/TotalAssetsEOYAmt0210477
IRS990/TotalAssetsGrp/BOYAmt0202830
IRS990/TotalAssetsGrp/EOYAmt0210477
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205076
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205076
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012038
IRS990/TotalLiabilitiesEOYAmt017386
IRS990/TotalLiabilitiesGrp/BOYAmt012038
IRS990/TotalLiabilitiesGrp/EOYAmt017386
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0190792
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0193091
IRS990/TotalProgramServiceRevenueAmt0188966
IRS990/TotalReportableCompFromOrgAmt086962
IRS990/TotalRevenueGrp/ExclusionAmt0207347
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-14
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0207333
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0202830
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0210477
IRS990/TravelGrp/ProgramServicesAmt014540
IRS990/TravelGrp/TotalAmt014540
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0190792
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0193091
IRS990/USAddress/AddressLine1Txt0PO BOX 70432
IRS990/USAddress/CityNm0SHASTA LAKE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096079
IRS990/VotingMembersGoverningBodyCnt030
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY S DENAYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05302625323
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN POSTAL WORKERS UNION CA
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0237072547
ReturnHeader/Filer/PhoneNum05302750731
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 70432
ReturnHeader/Filer/USAddress/CityNm0SHASTA LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096079
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00F7E27A40024DCD4D232489827983C1FF659CCD9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00F7E27A40024DCD4D232489827983C1FF659CCD9
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330930449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUSTER DONELSON CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018831 MT MORGAN CIRCLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOUNTAIN VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0927086517
ReturnHeader/PreparerPersonGrp/PhoneNum07149646009
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BUSTER DONELSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-08-15T15:57:24-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.02$0.30$4.72$2.31$2.07$0.25
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.78$0.30$4.48$2.34$2.14$0.19
2023Detailed filing. Detailed filing data is available for this year.$4.59$0.29$4.29$2.09$2.14$0.05
2022Detailed filing. Detailed filing data is available for this year.$4.58$0.24$4.34$2.39$1.65$0.74
2021Detailed filing. Detailed filing data is available for this year.$3.75$0.18$3.57$1.93$1.51$0.42
2020Detailed filing. Detailed filing data is available for this year.$3.21$0.06$3.14$2.35$1.48$0.87
2019Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$1.89$1.86$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.16$2.26$2.14$1.81$0.32
2017Detailed filing. Detailed filing data is available for this year.$2.10$0.17$1.93$2.07$2.05$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.03$0.12$1.91$2.09$1.59$0.50
2015Detailed filing. Detailed filing data is available for this year.$1.52$0.12$1.40$1.55$1.71$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.67$0.11$1.56$1.80$1.57$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.11$1.34$1.71$1.82$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.06$1.49$1.73$1.76$0.03