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

59th 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

93rd percentile

$18,914

Higher top officer pay than 93% of similar nonprofits.

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

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

Asset Growth

63rd percentile

6.1%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

81st percentile

16%

Faster revenue growth than 81% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th 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 Growth63rd 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 Growth81st 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

LABOR UNION

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 Pay93rd 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

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