Civic Intelligence

National Rural Letter Carriers Indiana Rural Letter Carriers Assn

990 • Fiscal year 2017 • EIN 35-1514738

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 04, 2017

825 Red Oaks LnLafayette, IN 47909-3659

(765) 474-7225

Siviq Scores

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

Liabilities / Assets

67th percentile

0.03x

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.06x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

56th percentile

6.6%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

60th percentile

$45,885

Higher top officer pay than 60% of similar nonprofits.

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

53rd percentile

4.6%

Faster asset growth than 53% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

4.6%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$603,769

Up $26,702 (+4.6%) from 2016

Net Assets

Up

$585,474

Up $21,552 (+3.8%) from 2016

Liabilities

Up

$18,295

Up $5,150 (+39%) from 2016

Revenue

Up

$324,973

Up $14,326 (+4.6%) from 2016

Expenses

Down

$303,421

Down $14,061 (-4.4%) from 2016

Net Income

Up

$21,552

Up $28,387 (+415%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $268,280Liabilities 2012: $75,213Net Assets 2012: $193,0672012Assets 2013: $409,444Liabilities 2013: $5,162Net Assets 2013: $404,2822013Assets 2014: $507,926Liabilities 2014: $5,236Net Assets 2014: $502,6902014Assets 2015: $579,198Liabilities 2015: $8,441Net Assets 2015: $570,7572015Assets 2016: $577,067Liabilities 2016: $13,145Net Assets 2016: $563,9222016Assets 2017: $603,769Liabilities 2017: $18,295Net Assets 2017: $585,4742017Assets 2021: $894,484Liabilities 2021: $18,753Net Assets 2021: $875,7312021Assets 2022: $943,433Liabilities 2022: $22,905Net Assets 2022: $920,5282022Assets 2023: $903,654Liabilities 2023: $22,297Net Assets 2023: $881,3572023Assets 2024: $894,494Liabilities 2024: $26,613Net Assets 2024: $867,8812024Assets 2025: $689,060Liabilities 2025: $12,133Net Assets 2025: $676,9272025

Highlighted filing

2017

Assets$603,769
Liabilities$18,295
Net Assets$585,474

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $613,1222012Expenses 2013: $356,3302013Revenue 2014: $311,840Expenses 2014: $213,432Net Income 2014: $98,4082014Revenue 2015: $319,210Expenses 2015: $251,143Net Income 2015: $68,0672015Revenue 2016: $310,647Expenses 2016: $317,482Net Income 2016: -$6,8352016Revenue 2017: $324,973Expenses 2017: $303,421Net Income 2017: $21,5522017Revenue 2021: $335,179Expenses 2021: $189,047Net Income 2021: $146,1322021Revenue 2022: $336,476Expenses 2022: $291,678Net Income 2022: $44,7982022Revenue 2023: $298,696Expenses 2023: $337,866Net Income 2023: -$39,1702023Revenue 2024: $308,471Expenses 2024: $321,948Net Income 2024: -$13,4772024Revenue 2025: $341,029Expenses 2025: $531,984Net Income 2025: -$190,9552025

Highlighted filing

2017

Revenue$324,973
Expenses$303,421
Net Income$21,552
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 4, 2017
Return Version
2016v3.0
Gross Receipts
$324,973
Mission and Program Overview

Mission

To improve methods used by rural letter carriers. To cooperate with the postal service and the public for the good of the service. To promote a fraternal spirit amoung its members.

Labor activity organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$576,272$603,415▲ $27,143
Cash and Non-Interest-Bearing Accounts$795$354▼ $441
Total Assets$577,067$603,769▲ $26,702
Liabilities
Other Liabilities$10,674$17,677▲ $7,003
Accounts Payable and Accrued Expenses$2,471$618▼ $1,853
Total Liabilities$13,145$18,295▲ $5,150
Net Assets / Fund Balance
Unrestricted Net Assets$563,922$585,474▲ $21,552
Total Net Assets Fund Balance$563,922$585,474▲ $21,552
Total Liabilities and Net Assets / Fund Balance$577,067$603,769▲ $26,702
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Larry J KappenmanSecretary/treasurerPT$45,885$45,885
Shelly M ChestnutExecutive Board MemberPT$14,887$14,887
Gary J PlumerVice PresidentPT$9,473$9,473
Kathleen D EmmansExecutive Board MemberPT$6,216$6,216
Sheila K CrawleyPresidentPT$3,985$3,985
Alice M CobbleExecutive Board MemberPT$3,685$3,685
Cynthia L WebbExecutive Board MemberPT$2,423$2,423
Victoria L FalkenberryExecutive Board MemberPT$1,816$1,816
Kyle J McnallExecutive Board MemberPT$1,099$1,099
Revenue and Support

Revenue Composition

Contributions and Grants
$289,173
Program Service Revenue
$0
Investment Income
$6,007
Other Revenue
$29,793
Change in Net Assets
$21,552
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,702
Salaries, Compensation, and Employee Benefits$124,719
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---$98,069
Conferences and Meetings---$96,503
Office Expenses---$24,386
Travel---$18,744
Payments to Affiliates---$18,554
Other Expenses---$14,833
Other Salaries and Wages---$12,902
Payroll Taxes---$9,145
Other Employee Benefits---$4,603
Fees for Services Accounting---$2,755
Information Technology---$2,277
Occupancy---$650
Total Functional Expenses$0$0$0$303,421
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
Benefits Payable$11,649
Payroll Liabilities$6,028
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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, Part VI, Section A, Line 6

Bargaining unit members and retired members in good standing are entitled to voting rights.

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

Bargaining unit members in good standing are entitled to all voting rights. Retired members in good standing are entitiled to all voting rights with the exception of ratification of national agreements.

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

The organization shall not affiliate or merge with any other organization or group without a majority vote of the delegates at a national or special convention, or a majority mail referendum vote of all members voting. Bargaining unit members in good standing are entitled to all voting rights. Retired members in good standing are entitled to all voting rights with the exception of ratification of national agreements.

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

The treasurer reviews the 990 before it is filed. Each elected officer is given a copy.

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

The conflict of interest policy is monitored and enforced by the board.

Form 990, Part VI, Section B, Line 15

Officer compensation is described in the state constitution.

Form 990, Part VI, Section C, Line 19

The governing documents and the conflict of interest policy are published in the state newsletter at least annually. Financial reports are published in the state newletter at least quarterly. Form lm-2 and form 990 are available on other websites. State and national constitutions are available to members upon request and through a website.

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

Sheila k crawley - 313 n washington st, ladoga, in 47954-9365. Gary j plumer - 401 s east st, tipton, in 46072-2017. Larry j kappenman - 825 red oaks ln, lafayette, in 47909-3659. Alice m cobble - 3069 s sr 19, peru, in 46970-7474. Kathleen d emmans - 57338 cr 27, goshen, in 46528-9012. Cynthia l webb - 8945 nineveh rd, nineveh, in 46164-9444. Victoria l falkenberry - 711 pleasant pt cir, cicero, in 46034-9524. Shelly m chestnut - 702 deerfield dr, odon, in 47562-9550. Kyle j mcnall - 4806 e sr 46, nashville, in 47448-8677.

Filing and Contact Details

Filer

Filer Name
National Rural Letter Carriers
EIN
35-1514738
Phone
7654747225
Address
825 RED OAKS LN, LAFAYETTE, IN 47909-3659

Signing Officer

Name
Larry Kappenman
Title
Secretary/treasurer
Phone
7654747225
Signed
2017-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Kappenman
Formed
1904
Legal Domicile
In
Voting Board Members
9
Independent Board Members
0
Employees
16
Volunteers
0

Preparer

Firm
Bucheri Mccarty & Metz Llp
Address
PO BOX 2147, KOKOMO, IN 46904-2147
Preparer
G a Mccarty CPA
Phone
7652362300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

Credit card and payroll tax liabilities and accrued time-off are recorded.

Raw XML Appendix340 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/TitleTxt0EXECUTIVE BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY/TREASURER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BARGAINING UNIT MEMBERS AND RETIRED MEMBERS IN GOOD STANDING ARE ENTITLED TO VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BARGAINING UNIT MEMBERS IN GOOD STANDING ARE ENTITLED TO ALL VOTING RIGHTS. RETIRED MEMBERS IN GOOD STANDING ARE ENTITILED TO ALL VOTING RIGHTS WITH THE EXCEPTION OF RATIFICATION OF NATIONAL AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION SHALL NOT AFFILIATE OR MERGE WITH ANY OTHER ORGANIZATION OR GROUP WITHOUT A MAJORITY VOTE OF THE DELEGATES AT A NATIONAL OR SPECIAL CONVENTION, OR A MAJORITY MAIL REFERENDUM VOTE OF ALL MEMBERS VOTING. BARGAINING UNIT MEMBERS IN GOOD STANDING ARE ENTITLED TO ALL VOTING RIGHTS. RETIRED MEMBERS IN GOOD STANDING ARE ENTITLED TO ALL VOTING RIGHTS WITH THE EXCEPTION OF RATIFICATION OF NATIONAL AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TREASURER REVIEWS THE 990 BEFORE IT IS FILED. EACH ELECTED OFFICER IS GIVEN A COPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICER COMPENSATION IS DESCRIBED IN THE STATE CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE PUBLISHED IN THE STATE NEWSLETTER AT LEAST ANNUALLY. FINANCIAL REPORTS ARE PUBLISHED IN THE STATE NEWLETTER AT LEAST QUARTERLY. FORM LM-2 AND FORM 990 ARE AVAILABLE ON OTHER WEBSITES. STATE AND NATIONAL CONSTITUTIONS ARE AVAILABLE TO MEMBERS UPON REQUEST AND THROUGH A WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SHEILA K CRAWLEY - 313 N WASHINGTON ST, LADOGA, IN 47954-9365. GARY J PLUMER - 401 S EAST ST, TIPTON, IN 46072-2017. LARRY J KAPPENMAN - 825 RED OAKS LN, LAFAYETTE, IN 47909-3659. ALICE M COBBLE - 3069 S SR 19, PERU, IN 46970-7474. KATHLEEN D EMMANS - 57338 CR 27, GOSHEN, IN 46528-9012. CYNTHIA L WEBB - 8945 NINEVEH RD, NINEVEH, IN 46164-9444. VICTORIA L FALKENBERRY - 711 PLEASANT PT CIR, CICERO, IN 46034-9524. SHELLY M CHESTNUT - 702 DEERFIELD DR, ODON, IN 47562-9550. KYLE J MCNALL - 4806 E SR 46, NASHVILLE, IN 47448-8677.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CREDIT CARD AND PAYROLL TAX LIABILITIES AND ACCRUED TIME-OFF ARE RECORDED.
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 1:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0603769
IRS990/TotalAssetsGrp/BOYAmt0577067
IRS990/TotalAssetsGrp/EOYAmt0603769
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0289173
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/TotalAmt0303421
IRS990/TotalGrossUBIAmt014832
IRS990/TotalLiabilitiesBOYAmt013145
IRS990/TotalLiabilitiesEOYAmt018295
IRS990/TotalLiabilitiesGrp/BOYAmt013145
IRS990/TotalLiabilitiesGrp/EOYAmt018295
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0563922
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0585474
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt089469
IRS990/TotalRevenueGrp/ExclusionAmt020968
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0324973
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt014832
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0577067
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0603769
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt018744
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0563922
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0585474
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0825 RED OAKS LN
IRS990/USAddress/CityNm0LAFAYETTE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd0479093659
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.INRLCA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY KAPPENMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07654747225
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL RURAL LETTER CARRIERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INDIANA RURAL LETTER CARRIERS ASSN
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0351514738
ReturnHeader/Filer/PhoneNum07654747225
ReturnHeader/Filer/USAddress/AddressLine1Txt0825 RED OAKS LN
ReturnHeader/Filer/USAddress/CityNm0LAFAYETTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0479093659
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0ACA92A6C9D251E9D0C66E171D5D7B9AEE1869ADB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07DF18D13AAA5DBF5C79DCB5B64B895F61B0412AA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02017-08-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm009:23:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351724750
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCHERI MCCARTY & METZ LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2147
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KOKOMO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0469042147
ReturnHeader/PreparerPersonGrp/PhoneNum07652362300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0G A MCCARTY CPA
ReturnHeader/ReturnTs02017-08-14T10:30:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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