Civic Intelligence

Post Office Mailhandlers Local 328

EIN 46-0356271 • 501(c)5 • Sioux Falls, SD

Profile

The local 328 union engages in the customary and usual practices of a labor union to provide a variety of representation benefits to its members. As of december 31, 2023, the local 328 had 61 regular and 619 associate members.

PO Box 647Sioux Falls, SD 57101

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

6th percentile

-62%

Higher net margin than 6% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

87th percentile

$18,914

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 37.5% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

62nd percentile

6.1%

Faster asset growth than 62% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

16%

Faster revenue growth than 80% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$298,738

Up $17,286 (+6.1%) from 2023

Liabilities

Down

$0

Down $1,397 (-100%) from 2023

Net Assets

Up

$298,738

Up $18,683 (+6.7%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin6th percentile

Revenue

Up

$50,428

Up $7,037 (+16%) from 2023

Expenses

Up

$81,445

Up $9,259 (+13%) from 2023

Net Income

Down

-$31,017

Down $2,222 (-7.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$600K$400K$200K$0Assets 2010: $426,375Liabilities 2010: $0Net Assets 2010: $426,3752010Assets 2011: $415,128Liabilities 2011: $0Net Assets 2011: $415,1282011Assets 2012: $406,825Liabilities 2012: $0Net Assets 2012: $406,8252012Assets 2013: $394,543Liabilities 2013: $0Net Assets 2013: $394,5432013Assets 2014: $386,841Liabilities 2014: $0Net Assets 2014: $386,8412014Assets 2015: $376,863Liabilities 2015: $0Net Assets 2015: $376,8632015Assets 2016: $365,376Liabilities 2016: $0Net Assets 2016: $365,3762016Assets 2017: $349,918Liabilities 2017: $0Net Assets 2017: $349,9182017Assets 2018: $345,044Liabilities 2018: $0Net Assets 2018: $345,0442018Assets 2019: $336,620Liabilities 2019: $0Net Assets 2019: $336,6202019Assets 2020: $343,600Liabilities 2020: $0Net Assets 2020: $343,6002020Assets 2021: $342,570Net Assets 2021: $342,5702021Assets 2022: $308,850Net Assets 2022: $308,8502022Assets 2023: $281,452Liabilities 2023: $1,397Net Assets 2023: $280,0552023Assets 2024: $298,738Liabilities 2024: $0Net Assets 2024: $298,7382024

Highlighted filing

2024

Assets$298,738
Liabilities$0
Net Assets$298,738
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$100K$50K$0-$50KRevenue 2010: $84,829Expenses 2010: $79,394Net Income 2010: $5,4352010Revenue 2011: $75,453Expenses 2011: $86,700Net Income 2011: -$11,2472011Revenue 2012: $68,723Expenses 2012: $77,026Net Income 2012: -$8,3032012Revenue 2013: $69,655Expenses 2013: $81,937Net Income 2013: -$12,2822013Revenue 2014: $67,733Expenses 2014: $75,435Net Income 2014: -$7,7022014Revenue 2015: $67,212Expenses 2015: $77,190Net Income 2015: -$9,9782015Revenue 2016: $66,258Expenses 2016: $77,745Net Income 2016: -$11,4872016Revenue 2017: $66,343Expenses 2017: $81,801Net Income 2017: -$15,4582017Revenue 2018: $65,161Expenses 2018: $70,035Net Income 2018: -$4,8742018Revenue 2019: $63,378Expenses 2019: $71,802Net Income 2019: -$8,4242019Revenue 2020: $62,605Expenses 2020: $55,625Net Income 2020: $6,9802020Revenue 2021: $61,876Expenses 2021: $62,906Net Income 2021: -$1,0302021Revenue 2022: $58,563Expenses 2022: $92,283Net Income 2022: -$33,7202022Revenue 2023: $43,391Expenses 2023: $72,186Net Income 2023: -$28,7952023Revenue 2024: $50,428Expenses 2024: $81,445Net Income 2024: -$31,0172024

Highlighted filing

2024

Revenue$50,428
Expenses$81,445
Net Income-$31,017
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$298,738
Liabilities
$0
Net assets
$298,738
Revenue
$50,428
Expenses
$81,445
Net income
-$31,017
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.99$0.00$2.99$0.50$0.81$0.31
2023Detailed filing. Detailed filing data is available for this year.$2.81$0.01$2.80$0.43$0.72$0.29
2022Detailed filing. Detailed filing data is available for this year.$3.09$3.09$0.59$0.92$0.34
2021Detailed filing. Detailed filing data is available for this year.$3.43$3.43$0.62$0.63$0.01
2020Detailed filing. Detailed filing data is available for this year.$3.44$0.00$3.44$0.63$0.56$0.07
2019Detailed filing. Detailed filing data is available for this year.$3.37$0.00$3.37$0.63$0.72$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$0.65$0.70$0.05
2017Detailed filing. Detailed filing data is available for this year.$3.50$0.00$3.50$0.66$0.82$0.15
2016Detailed filing. Detailed filing data is available for this year.$3.65$0.00$3.65$0.66$0.78$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.77$0.00$3.77$0.67$0.77$0.10
2014Detailed filing. Detailed filing data is available for this year.$3.87$0.00$3.87$0.68$0.75$0.08
2013Detailed filing. Detailed filing data is available for this year.$3.95$0.00$3.95$0.70$0.82$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.00$4.07$0.69$0.77$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$0.00$4.15$0.75$0.87$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.26$0.00$4.26$0.85$0.79$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 13, 2025
Return Version
2024v5.2
Gross Receipts
$50,428
Mission and Program Overview

Mission

The local 328 union engages in the customary and usual practices of a labor union to provide a variety of representation benefits to its members. As of december 31, 2023, the local 328 had 61 regular and 619 associate members.

The Local 328 Union engages in the customary and usual practices of a labor union to provide a variety of representation benefits to its members. As of December 31, 2024, the Local 328 had 51 regular members.

Program Services

DescriptionGrantsExpenses
Labor Union--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd LarsonPresidentPT$14,411$4,503$18,914
Scott GreenVice PresidentPT$4,500-$4,500
Chelsie WilkingTreasurerPT$3,900-$3,900
Jennifer LilleySecretaryPT$1,250-$1,250
Filing and Contact Details

Filer

Filer Name
Post Office Mailhandlers Local 328
EIN
46-0356271
Phone
6052127468
Address
PO Box 647, Sioux Falls, SD 57101

Signing Officer

Name
Chelsie Wilking
Title
Treasurer
Phone
6053596034
Signed
2025-06-13
Discuss with paid preparer
Yes

Preparer

Firm
Lush CPAs
Address
208 W Ironwood St, Brandon, SD 57005
Preparer
Beverly Lush CPA
Phone
6053596034
Raw XML Appendix120 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.

Path#Value
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IRS990EZ/BenefitsPaidToOrForMembersAmt04503
IRS990EZ/BooksInCareOfDetail/PersonNm0Chelsie Wilking
IRS990EZ/BooksInCareOfDetail/PhoneNum06052127468
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 647
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sioux Falls
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057101
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0308126
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0298738
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-31017
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06012
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0308126
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0298738
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt050428
IRS990EZ/GroupExemptionNum00121
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InvestmentIncomeAmt09208
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt041220
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NameChangeInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0306729
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0298738
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0306729
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0298738
IRS990EZ/OccupancyRentUtltsAndMaintAmt05952
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt014411
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt14500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt33900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt04503
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Todd Larson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Scott Green
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jennifer Lilley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Chelsie Wilking
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherChangesInNetAssetsAmt023026
IRS990EZ/OtherExpensesTotalAmt037086
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The Local 328 Union engages in the customary and usual practices of a labor union to provide a variety of representation benefits to its members. As of December 31, 2024, the Local 328 had 51 regular members.
IRS990EZ/PrintingPublicationsPostageAmt0367
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Labor Union
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt027525
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01397
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt081445
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt050428
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Chelsie Wilking
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06053596034
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Post Office Mailhandlers Local 328
ReturnHeader/Filer/BusinessNameControlTxt0POST
ReturnHeader/Filer/EIN0460356271
ReturnHeader/Filer/PhoneNum06052127468
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 647
ReturnHeader/Filer/USAddress/CityNm0Sioux Falls
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0902385469
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lush CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 W Ironwood St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brandon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057005
ReturnHeader/PreparerPersonGrp/PhoneNum06053596034
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Beverly Lush CPA
ReturnHeader/ReturnTs02025-07-16T16:18:12-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits