Civic Intelligence

Tennessee Rural Letter Carriers' Assoc

EIN 23-7234840 • 501(c)5 • Knoxville, TN

Profile

To promote fraternal spirit, to study and adopt the best methods of performing the duties of the rural delivery services, to seek improvements in the working conditions of its members, to cooperate with the postal service for the advancement of the service.

P O Box 70992Knoxville, TN 37938

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

17th percentile

-7.5%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

74th percentile

$67,426

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

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

Asset Growth

21st percentile

-4.6%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

91st percentile

33%

Faster revenue growth than 91% of similar nonprofits.

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

Assets

Down

$619,059

Down $351,280 (-36%) from 2022

Liabilities

Down

$8,152

Down $13,063 (-62%) from 2022

Net Assets

Down

$610,907

Down $338,217 (-36%) from 2022

Revenue

Up

$477,058

Up $137,299 (+40%) from 2022

Expenses

Up

$512,989

Up $213,489 (+71%) from 2022

Net Income

Down

-$35,931

Down $76,190 (-189%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $664,579Liabilities 2012: $17,678Net Assets 2012: $646,9012012Assets 2013: $708,915Liabilities 2013: $8,303Net Assets 2013: $700,6122013Assets 2014: $798,381Liabilities 2014: $14,158Net Assets 2014: $784,2232014Assets 2015: $850,374Liabilities 2015: $2,798Net Assets 2015: $847,5762015Assets 2016: $799,078Liabilities 2016: $16,301Net Assets 2016: $782,7772016Assets 2017: $779,262Liabilities 2017: $18,333Net Assets 2017: $760,9292017Assets 2018: $716,619Liabilities 2018: $7,680Net Assets 2018: $708,9392018Assets 2020: $736,454Liabilities 2020: $4,216Net Assets 2020: $732,2382020Assets 2022: $970,339Liabilities 2022: $21,215Net Assets 2022: $949,1242022Assets 2025: $619,059Liabilities 2025: $8,152Net Assets 2025: $610,9072025

Highlighted filing

2025

Assets$619,059
Liabilities$8,152
Net Assets$610,907

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $494,2372012Expenses 2013: $379,6082013Revenue 2014: $293,531Expenses 2014: $209,920Net Income 2014: $83,6112014Revenue 2015: $297,640Expenses 2015: $234,287Net Income 2015: $63,3532015Revenue 2016: $287,661Expenses 2016: $352,460Net Income 2016: -$64,7992016Revenue 2017: $306,103Expenses 2017: $327,951Net Income 2017: -$21,8482017Revenue 2018: $311,024Expenses 2018: $363,014Net Income 2018: -$51,9902018Revenue 2020: $343,781Expenses 2020: $255,786Net Income 2020: $87,9952020Revenue 2022: $339,759Expenses 2022: $299,500Net Income 2022: $40,2592022Revenue 2025: $477,058Expenses 2025: $512,989Net Income 2025: -$35,9312025

Highlighted filing

2025

Revenue$477,058
Expenses$512,989
Net Income-$35,931

Filings

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 8, 2020
Return Version
2019v5.1
Gross Receipts
$344,381
Mission and Program Overview

Mission

To promote fraternal spirit, to study and adopt the best methods of performing the duties of the rural delivery services, to seek improvements in the working conditions of its members, to cooperate with the postal service for the advancement of the service.

To promote fraternal spirit uniting all rural letter carriers in the state for their mutual benefit; to study and adopt the best methods performing the duties of the rural delivery service; to seek improvements in the working conditions of its members by any honorable and business like means; to cooperate with the postal service for the advancement of the service promoting the welfare of every member and of the postal service; actively recruit non-members through membership campaigns.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$653,745$733,846▲ $80,101
Rtn Earn Endowment Incm Other Fnds$644,243$732,238▲ $87,995
Land, Buildings, and Equipment, Net$1,368$2,608▲ $1,240
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$655,113$736,454▲ $81,341
Liabilities
Accounts Payable and Accrued Expenses$10,870$4,216▼ $6,654
Total Liabilities$10,870$4,216▼ $6,654
Net Assets / Fund Balance
Total Net Assets Fund Balance$644,243$732,238▲ $87,995
Total Liabilities and Net Assets / Fund Balance$655,113$736,454▲ $81,341

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,608$5,066$7,674
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judy BerezanskySecretary/treasurerFT$15,284$15,284
Carolyn SmithExecutive Board Member-$12,874$12,874
Kim BerryEditor-$10,942$10,942
Christopher LaginessExecutive Board Member-$9,209$9,209
Judy FineInsurance Rep-$5,242$5,242
Russell LackVice-presidentPT$4,806$4,806
Keith DaughertyPresidentPT$4,221$4,221
Vanessa DurandExecutive Board Member-$2,701$2,701
Billy GravesExecutive Board Member-$2,082$2,082
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$323,980
Investment Income
$13,016
Other Revenue
$6,785
Change in Net Assets
$87,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,006
Salaries, Compensation, and Employee Benefits$93,780
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---$67,361
Conferences and Meetings---$57,890
Travel---$47,512
Other Salaries and Wages---$19,343
Payroll Taxes---$7,076
Office Expenses---$5,701
Fees for Services Accounting---$4,601
Fees for Services Other---$3,751
Occupancy---$1,200
Depreciation Depletion---$920
Insurance---$620
Other Expenses---$500
Information Technology---$45
Total Functional Expenses$0$0$0$255,786
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association has regular, part-time flexible, relief, and retired carrier members.

Form 990, Part VI, Section A, Line 7A

Officers and board members are elected for various terms by members.

Form 990, Part VI, Section B, Line 11B

A hard copy of the 990 form was mailed to the secretary/treasurer to be presented to the board for review before filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The board takes into consideration the conflict of interest disclosure to determine the conflict of interest and if necessary, a leave of absence is taken, non-participation during relevant discussions related to the conflicts is required, and abstaining from final decisions related to conflict of interests.

Form 990, Part VI, Section C, Line 19

The association publishes the governing documents and financial statements in the organization's newsletter which is published bi-monthly. The governing documents are also mailed to members upon any amendments.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Keith daugherty - p o box 501, caryville, tn 37714-0501. Russell lack - p o box 44, doyle, tn 38559-0044. Judy berezansky - p o box 70992, knoxville, tn 37938. Vanessa durand - 6011 hickory valley road, andersonville, tn 37705. Billy graves - 315 fairlane ave, greenfield, tn 38230-1723. Christopher laginess - p o box 32, hendersonville, tn 37077. Carolyn smith - 6529 hinkle rd, harrison, tn 37341. Judy fine - 1920 cozy road, newport, tn 37821. Kim berry - 2121 jones cove rd, sevierville, tn 37876-6232.

Filing and Contact Details

Filer

Filer Name
TENNESSEE RURAL LETTER CARRIERS' ASSOC
EIN
23-7234840
Phone
8657403162
Address
P O BOX 70992, KNOXVILLE, TN 37938

Signing Officer

Name
Judy Berezansky
Title
Secretary/treasurer
Phone
8657403162
Signed
2020-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Berezansky
Formed
1922
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
0
Employees
24
Volunteers
0

Preparer

Firm
Duncan Wheeler & Wilkerson Pc Cpas
Address
302 N MAIN ST, CARTHAGE, TN 37030
Preparer
Larry Taylor Wilkerson CPA
Phone
6157351139
Raw XML Appendix351 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 ASSOCIATION HAS REGULAR, PART-TIME FLEXIBLE, RELIEF, AND RETIRED CARRIER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND BOARD MEMBERS ARE ELECTED FOR VARIOUS TERMS BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A HARD COPY OF THE 990 FORM WAS MAILED TO THE SECRETARY/TREASURER TO BE PRESENTED TO THE BOARD FOR REVIEW BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD TAKES INTO CONSIDERATION THE CONFLICT OF INTEREST DISCLOSURE TO DETERMINE THE CONFLICT OF INTEREST AND IF NECESSARY, A LEAVE OF ABSENCE IS TAKEN, NON-PARTICIPATION DURING RELEVANT DISCUSSIONS RELATED TO THE CONFLICTS IS REQUIRED, AND ABSTAINING FROM FINAL DECISIONS RELATED TO CONFLICT OF INTERESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION PUBLISHES THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS IN THE ORGANIZATION'S NEWSLETTER WHICH IS PUBLISHED BI-MONTHLY. THE GOVERNING DOCUMENTS ARE ALSO MAILED TO MEMBERS UPON ANY AMENDMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KEITH DAUGHERTY - P O BOX 501, CARYVILLE, TN 37714-0501. RUSSELL LACK - P O BOX 44, DOYLE, TN 38559-0044. JUDY BEREZANSKY - P O BOX 70992, KNOXVILLE, TN 37938. VANESSA DURAND - 6011 HICKORY VALLEY ROAD, ANDERSONVILLE, TN 37705. BILLY GRAVES - 315 FAIRLANE AVE, GREENFIELD, TN 38230-1723. CHRISTOPHER LAGINESS - P O BOX 32, HENDERSONVILLE, TN 37077. CAROLYN SMITH - 6529 HINKLE RD, HARRISON, TN 37341. JUDY FINE - 1920 COZY ROAD, NEWPORT, TN 37821. KIM BERRY - 2121 JONES COVE RD, SEVIERVILLE, TN 37876-6232.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0655113
IRS990/TotalAssetsEOYAmt0736454
IRS990/TotalAssetsGrp/BOYAmt0655113
IRS990/TotalAssetsGrp/EOYAmt0736454
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255786
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010870
IRS990/TotalLiabilitiesEOYAmt04216
IRS990/TotalLiabilitiesGrp/BOYAmt010870
IRS990/TotalLiabilitiesGrp/EOYAmt04216
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0644243
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0732238
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0323980
IRS990/TotalReportableCompFromOrgAmt067361
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0343781
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0343781
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0655113
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0736454
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt047512
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 70992
IRS990/USAddress/CityNm0KNOXVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037938
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDY BEREZANSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08657403162
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TENNESSEE RURAL LETTER CARRIERS' ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0TENN
ReturnHeader/Filer/EIN0237234840
ReturnHeader/Filer/PhoneNum08657403162
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 70992
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037938
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06B28341A959A10F761A2BB802A1091728EF247F8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0435ED55EAF2AC2E767EDB0346D5E1177635D8595
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.118.192.186
ReturnHeader/FilingSecurityInformation/IPDt02020-09-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:47:31
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621756307
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUNCAN WHEELER & WILKERSON PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0302 N MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARTHAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037030
ReturnHeader/PreparerPersonGrp/PhoneNum06157351139
ReturnHeader/PreparerPersonGrp/PreparationDt02020-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LARRY TAYLOR WILKERSON CPA
ReturnHeader/ReturnTs02020-09-14T15:31:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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