Civic Intelligence

National Rural Letter Carriers Association

EIN 23-7235345 • 501(c)5 • Dellroy, OH

Profile

The purpose of this association shall be fraternal and for the study and adoption of the best methods of performing the duties of the rural delivery service: to seek and improve the conditions of all it's members and co-operate at all times with the us postal service for the advancement of the rural letter carrier delivery service.

104 Clay Rd SWDellroy, OH 44620-9757

ohrlca.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.04x

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

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

Liabilities / Revenue

78th percentile

0.11x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

4th percentile

-24%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

51st percentile

$97,600

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

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

Asset Growth

13th percentile

-6.6%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

21st percentile

-2.5%

Faster revenue growth than 21% of similar nonprofits.

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

Assets

Down

$1,694,212

Down $120,688 (-6.6%) from 2024

Liabilities

Up

$64,809

Up $2,952 (+4.8%) from 2024

Net Assets

Down

$1,629,403

Down $123,640 (-7.1%) from 2024

Revenue

Down

$616,837

Down $15,752 (-2.5%) from 2024

Expenses

Up

$766,213

Up $29,333 (+4.0%) from 2024

Net Income

Down

-$149,376

Down $45,085 (-43%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2021: $1,904,163Liabilities 2021: $37,290Net Assets 2021: $1,866,8732021Assets 2022: $1,990,992Liabilities 2022: $56,437Net Assets 2022: $1,934,5552022Assets 2023: $1,914,066Liabilities 2023: $56,732Net Assets 2023: $1,857,3342023Assets 2024: $1,814,900Liabilities 2024: $61,857Net Assets 2024: $1,753,0432024Assets 2025: $1,694,212Liabilities 2025: $64,809Net Assets 2025: $1,629,4032025

Highlighted filing

2025

Assets$1,694,212
Liabilities$64,809
Net Assets$1,629,403

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2021: $632,261Expenses 2021: $556,493Net Income 2021: $75,7682021Revenue 2022: $653,634Expenses 2022: $585,952Net Income 2022: $67,6822022Revenue 2023: $731,718Expenses 2023: $808,939Net Income 2023: -$77,2212023Revenue 2024: $632,589Expenses 2024: $736,880Net Income 2024: -$104,2912024Revenue 2025: $616,837Expenses 2025: $766,213Net Income 2025: -$149,3762025

Highlighted filing

2025

Revenue$616,837
Expenses$766,213
Net Income-$149,376

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 30, 2025
Return Version
2024v5.1
Gross Receipts
$616,837
Mission and Program Overview

Mission

The purpose of this association shall be fraternal and for the study and adoption of the best methods of performing the duties of the rural delivery service: to seek and improve the conditions of all it's members and co-operate at all times with the us postal service for the advancement of the rural letter carrier delivery service.

"the object of the association shall be to improve conditions of labor with the united states postal service advance the methods used by rural carriers and promote fraternal sprit amongst its members."

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,814,900$1,694,212▼ $120,688
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,814,900$1,694,212▼ $120,688
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$61,857$64,809▲ $2,952
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$61,857$64,809▲ $2,952
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,753,043$1,629,403▼ $123,640
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,753,043$1,629,403▼ $123,640
Total Liabilities and Net Assets / Fund Balance$1,814,900$1,694,212▼ $120,688
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Penny S KorenSecretary-TreasurerFT$94,000$3,600$97,600
Lisa M HeatonCommitteemanPT$42,269-$42,269
Timothy A BarkerPresidentFT$16,673-$16,673
Charles D LawsCommitteemanPT$15,953-$15,953
Diana L GarnerCommitteemanPT$12,592-$12,592
Teresa A SlaughterCommitteemanPT$12,408-$12,408
Nathan A AckerVice PresidentPT$12,252-$12,252
Christopher M MccoyCommitteemanPT$343-$343
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$560,071
Investment Income
$29,982
Other Revenue
$26,784
All Other Contributions
$0
Change in Net Assets
$-149,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$472,202
Salaries, Compensation, and Employee Benefits$294,011
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$0$0$0$273,368
Current Officers, Directors, Trustees, and Key Employees$0$0$0$206,493
Other Salaries and Wages$0$0$0$62,318
Travel$0$0$0$41,272
All Other Expenses$0$0$0$39,681
Payments to Affiliates$0$0$0$38,220
Payroll Taxes$0$0$0$25,200
Office Expenses$0$0$0$15,375
Occupancy$0$0$0$10,267
Fees for Services Accounting$0$0$0$6,000
Total Functional Expenses$0$0$0$766,213
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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
No
Management duties delegated
No

Governance Explanations

Part VI, Line 4

ARTICLE III Section 3. Restrictions In as much as it is an unfair labor practice under the Labor Management Reporting and Disclosure Act LMRDA for any employer including persons acting in that capacity to dominate or interfere with the administration of any labor organization it follows that employer while they may be members may not be candidates for office or serve as officers. Members are prohibited from participation in the Association while serving in managerial or supervisory positions such as Officer-in-Charge OIC Acting Supervisor 204-B or Postmaster Relief PMR or acting in any capacity normally performed by a manager. Members who accept managerial positions or perform duties normally performed by management shall be deemed to have resigned from all elected and appointed positions within the Association and shall be prohibited from holding or being nominated for any elected or appointed union positions for a period of one year from the last day served in management that capacity. These restrictions apply to State Local and Subordinate Unit Union and Delegate positions. ARTICLE V. Section 4. Salaries D. An active regular or retired rural carrier who is serving as the Secretary-Treasurer on a full-time basis shall receive an annual salary at a table one 46-hour step 12 route. The salary shall be payable on a biweekly basis. E. Sick Leave: The Secretary-Treasurer will receive 13 days per Association fiscal year. Sick leave days will be carried over from year to year. The unused sick leave will be paid out at end of the employee?s tenure as Secretary-Treasurer. The State Board shall set aside annually an amount equal to the value of any unused sick leave at the end of the fiscal year. Annual leave: The Secretary-Treasurer will receive 26 leave days per Association fiscal year. All annual leave requires the approval of the State President. Any unused annual leave shall be rolled over to the maximum amount equal to USPS policy. F. Payment of Postal Service?s share of benefit costs: The State Association shall assume and pay those costs of an Active Regular Carrier serving as Secretary- Treasurer?s benefits normally paid by the Postal Service for such the employee such as retirement health insurance life insurance etc. No fringe benefits life insurance health insurance and TSP will be paid for a retired rural carrier serving as secretary-treasurer. The Secretary-Treasurer may participate in the NRLCA sponsored 401K. Article V Section 5 Expenses Paragraph B The President Vice President Secretary-Treasurer Executive Committeepersons Editor of the ?Ohio Rural Carrier? Auto Insurance Representative and the PAC Chairman shall receive a mileage allowance of the IRS allowed rate per mile each way over the most direct route hotel room expenses and per diem to cover the cost of meals not otherwise provided for in the amount of $50.00 per day for an overnight stay or attending the State Convention $20.00 per day for association business that requires travel of at least 100 miles. In cases where one person holds more than one state office whether elective or appointive remuneration for per diem mileage and office allowance shall be limited to one office. The per diem will not exceed $50.00 per day. ARTICLE V. Section 5. Paragraph C All elected State Officers and the appointive positions of Editor and PAC Chairmans shall receive an office allowance equal to $49.83 per month with the exception of the full-time secretary-treasurer. ARTICLE V. Section 6. D. The President may appoint a Provident Guild Representative New Hire Orientation Representatives and Career Carrier Conversion Presenters. ARTICLE VI. Section 3. Delegates. Paragraph A This policy is defined as follows: A member who accepts or acts at any time in any capacity normally performed by a manager from the end of one convention to the end of the next convention shall be ineligible to be nominated or serve as delegate. This policy is defined as follows:

Part VI, Line 6

The classes of membership and voting rights are: bargaining unit members in good standing are entitled to all voting rights and to hold both elective and appointed office at all levels of the association; retired members in good standing are entitled to all voting rights with the exception of ratification of national agreements. Associate and retired associate members in good standing are not entitled to vote or hold elective or appointed office. In the event of dissolution or revocation of a state associations charter all assets shall become the property of the national rural letter carriers association.

Part VI, Line 7A

Bargaining unit members and retired members elect the governing body.

Part VI, Line 11A

The review of the form 990 is conducted yearly at a meeting of the governing board

Part VI, Line 12C

The policy is given to all board members upon commencement of such person relationship with the ohio rural letter carriers association or at official adoption of stated policy. Each board member shall sign and date a "conflict of interest compliance certification" at the beginning of his her term of service and each year thereafter failure to sign does not nullify the policy. Compliance is reviewed regularly by the sitting board.

Part VI, Line 15

Compensation is established in the associations constitution. The constitution may be amended at any state convention by two-thirds vote of the elected delegates.

Part VI, Line 19

The association makes the governing documents conflict of interest policy and financial statements available upon request. The associations financial statements are policy and financial statements are available upon request. The associations financial statements are available to the membership at statewide meetings and published in the state newsletters.

Filing and Contact Details

Filer

Filer Name
National Rural Letter Carriers Association
EIN
23-7235345
In Care Of
% Penny S Koren
Phone
3307352727
Address
104 CLAY RD SW, DELLROY, OH 44620
Doing Business As
Ohio Rural Letter Carriers Ass

Signing Officer

Name
Penny Koren
Title
Secretary-Treasurer
Phone
3307352727
Signed
2025-10-30

Organization Details

Principal Officer
Timothy A Barker
Formed
1903
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
0
Employees
19
Volunteers
0
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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/GrossReceiptsAmt0616837
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IRS990/GroupExemptionNum02377
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IRS990/MissionDesc0THE PURPOSE OF THIS ASSOCIATION SHALL BE FRATERNAL AND FOR THE STUDY AND ADOPTION OF THE BEST METHODS OF PERFORMING THE DUTIES OF THE RURAL DELIVERY SERVICE: TO SEEK AND IMPROVE THE CONDITIONS OF ALL ITS MEMBERS AND CO-OPERATE AT ALL TIMES WITH THE US POSTAL SERVICE FOR THE ADVANCEMENT OF THE RURAL LETTER CARRIER DELIVERY SERVICE.
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IRS990/OtherExpensesGrp/TotalAmt27961
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