Civic Intelligence

National Association of Letter Carriers

EIN 53-0114650 • 501(c)5 • Washington, DC

Profile

Founded in 1889, the national association of letter carriers of the united states of america is a labor organization for city letter carriers who are employed by the united states postal service.

100 Indiana Ave NWWashington, DC 20001-2144

www.nalc.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.43x

Higher debt load relative to assets than 56% of similar nonprofits.

$1B+ nonprofits • Source year 2025

Liabilities / Revenue

29th percentile

0.30x

Higher debt load relative to revenue than 29% of similar nonprofits.

$1B+ nonprofits • Source year 2025

Net Margin

50th percentile

7.1%

Higher net margin than 50% of similar nonprofits.

$1B+ nonprofits • Source year 2025

Top Officer Pay

15th percentile

$483,933

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$1B+ nonprofits • Source year 2025

Asset Growth

81st percentile

14%

Faster asset growth than 81% of similar nonprofits.

$1B+ nonprofits • Annualized from 2024 to 2025

Revenue Growth

43rd percentile

9.9%

Faster revenue growth than 43% of similar nonprofits.

$1B+ nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,561,703,282

Up $195,227,891 (+14%) from 2024

Liabilities

Up

$665,230,921

Up $151,698,847 (+30%) from 2024

Net Assets

Up

$896,472,361

Up $43,529,044 (+5.1%) from 2024

Revenue

Up

$2,203,167,533

Up $198,143,544 (+9.9%) from 2024

Expenses

Up

$2,046,294,676

Up $11,603,004 (+0.6%) from 2024

Net Income

Up

$156,872,857

Up $186,540,540 (+629%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0B$1.5B$1.0B$500M$0Assets 2010: $619,439,368Liabilities 2010: $314,881,604Net Assets 2010: $304,557,7642010Assets 2011: $730,694,858Liabilities 2011: $404,135,447Net Assets 2011: $326,559,4112011Assets 2012: $745,579,996Liabilities 2012: $312,308,030Net Assets 2012: $433,271,9662012Assets 2013: $855,435,128Liabilities 2013: $411,362,678Net Assets 2013: $444,072,4502013Assets 2014: $925,516,994Liabilities 2014: $440,720,746Net Assets 2014: $484,796,2482014Assets 2015: $907,970,685Liabilities 2015: $387,793,489Net Assets 2015: $520,177,1962015Assets 2016: $953,655,291Liabilities 2016: $411,125,517Net Assets 2016: $542,529,7742016Assets 2017: $1,041,552,288Liabilities 2017: $458,579,623Net Assets 2017: $582,972,6652017Assets 2018: $1,124,785,233Liabilities 2018: $504,584,187Net Assets 2018: $620,201,0462018Assets 2019: $1,177,326,254Liabilities 2019: $513,269,297Net Assets 2019: $664,056,9572019Assets 2020: $1,187,074,759Liabilities 2020: $484,046,688Net Assets 2020: $703,028,0712020Assets 2021: $1,427,951,213Liabilities 2021: $613,293,382Net Assets 2021: $814,657,8312021Assets 2022: $1,386,263,011Liabilities 2022: $559,408,069Net Assets 2022: $826,854,9422022Assets 2023: $1,325,240,112Liabilities 2023: $536,350,995Net Assets 2023: $788,889,1172023Assets 2024: $1,366,475,391Liabilities 2024: $513,532,074Net Assets 2024: $852,943,3172024Assets 2025: $1,561,703,282Liabilities 2025: $665,230,921Net Assets 2025: $896,472,3612025

Highlighted filing

2025

Assets$1,561,703,282
Liabilities$665,230,921
Net Assets$896,472,361

Operations Trend

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

$3.0B$2.0B$1.0B$0-$1.0BExpenses 2010: $1,215,638,9752010Revenue 2011: $1,292,826,451Expenses 2011: $1,283,057,340Net Income 2011: $9,769,1112011Expenses 2012: $1,291,092,6642012Expenses 2013: $1,282,310,3652013Revenue 2014: $1,406,311,549Expenses 2014: $1,308,817,883Net Income 2014: $97,493,6662014Revenue 2015: $1,361,195,569Expenses 2015: $1,419,118,934Net Income 2015: -$57,923,3652015Revenue 2016: $1,487,911,945Expenses 2016: $1,444,702,470Net Income 2016: $43,209,4752016Revenue 2017: $1,605,770,056Expenses 2017: $1,543,390,884Net Income 2017: $62,379,1722017Revenue 2018: $1,701,860,684Expenses 2018: $1,646,911,770Net Income 2018: $54,948,9142018Revenue 2019: $1,784,548,806Expenses 2019: $1,780,959,970Net Income 2019: $3,588,8362019Revenue 2020: $1,833,997,536Expenses 2020: $1,828,279,794Net Income 2020: $5,717,7422020Revenue 2021: $1,875,711,196Expenses 2021: $1,706,684,407Net Income 2021: $169,026,7892021Revenue 2022: $1,955,773,462Expenses 2022: $1,877,505,857Net Income 2022: $78,267,6052022Revenue 2023: $1,885,950,335Expenses 2023: $1,960,619,681Net Income 2023: -$74,669,3462023Revenue 2024: $2,005,023,989Expenses 2024: $2,034,691,672Net Income 2024: -$29,667,6832024Revenue 2025: $2,203,167,533Expenses 2025: $2,046,294,676Net Income 2025: $156,872,8572025

Highlighted filing

2025

Revenue$2,203,167,533
Expenses$2,046,294,676
Net Income$156,872,857

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1,562$665$896$2,203$2,046$157
2024Detailed filing. Detailed filing data is available for this year.$1,366$514$853$2,005$2,035$29.7
2023Detailed filing. Detailed filing data is available for this year.$1,325$536$789$1,886$1,961$74.7
2022Detailed filing. Detailed filing data is available for this year.$1,386$559$827$1,956$1,878$78.3
2021Detailed filing. Detailed filing data is available for this year.$1,428$613$815$1,876$1,707$169
2020Detailed filing. Detailed filing data is available for this year.$1,187$484$703$1,834$1,828$5.72
2019Detailed filing. Detailed filing data is available for this year.$1,177$513$664$1,785$1,781$3.59
2018Detailed filing. Detailed filing data is available for this year.$1,125$505$620$1,702$1,647$54.9
2017Detailed filing. Detailed filing data is available for this year.$1,042$459$583$1,606$1,543$62.4
2016Detailed filing. Detailed filing data is available for this year.$954$411$543$1,488$1,445$43.2
2015Detailed filing. Detailed filing data is available for this year.$908$388$520$1,361$1,419$57.9
2014Detailed filing. Detailed filing data is available for this year.$926$441$485$1,406$1,309$97.5
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$855$411$444$1,282
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$746$312$433$1,291
2011Summary only. Only limited summary data is available for this year.$731$404$327$1,293$1,283$9.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$619$315$305$1,216
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 6, 2026
Return Version
2024v5.2
Gross Receipts
$2,345,887,864
Mission and Program Overview

Mission

Founded in 1889, the national association of letter carriers of the united states of america is a labor organization for city letter carriers who are employed by the united states postal service.

The national association of letter carriers of the united states of america is a labor organization for city letter carriers who are employed by the u.s. Postal service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$817,628,026$861,806,267▲ $44,178,241
Savings and Temporary Cash Investments$121,284,077$310,001,483▲ $188,717,406
Accounts Receivable$191,233,156$156,555,632▼ $34,677,524
Land, Buildings, and Equipment, Net$10,672,449$11,803,589▲ $1,131,140
Investments Other Securities$6,094,559$6,751,438▲ $656,879
Prepaid Expenses and Deferred Charges$5,697,815$4,487,215▼ $1,210,600
Inventories for Sale or Use$589,229$670,485▲ $81,256
Cash and Non-Interest-Bearing Accounts$1,250$1,250→ $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 Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,366,475,391$1,561,703,282▲ $195,227,891
Other Assets Total$213,274,830$209,625,923▼ $3,648,907
Liabilities
Other Liabilities$498,987,686$645,631,305▲ $146,643,619
Accounts Payable and Accrued Expenses$13,363,171$18,447,903▲ $5,084,732
Deferred Revenue$1,181,217$1,151,713▼ $29,504
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$513,532,074$665,230,921▲ $151,698,847
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$852,674,629$896,192,170▲ $43,517,541
Net Assets With Donor Restrictions$268,688$280,191▲ $11,503
Total Net Assets Fund Balance$852,943,317$896,472,361▲ $43,529,044
Total Liabilities and Net Assets / Fund Balance$1,366,475,391$1,561,703,282▲ $195,227,891

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,027,622$7,716,523$13,744,145
Equipment$2,315,873$6,856,054$9,171,927
Leasehold Improvements$3,460,094$3,215,690$6,675,784
Buildings$0$0$0
Land$0-$0
Other Assets Org$30,081,595--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James D HenryVice PresidentFT$199,733$284,200$483,933
Mack I Julion SrAssistant Secretary-TreasurerFT$198,644$188,790$387,434
Nicole RhineSecretary-TreasurerFT$203,586$164,388$367,974
Paul BarnerExecutive Vice PresidentFT$211,409$142,333$353,742
Brian L RenfroePresidentFT$246,938$103,883$350,821
William JenkinsChief EngineerFT$178,788$168,188$346,976
Steve M LassanNatl Bus Agt Region 8FT$142,087$163,330$305,417
Daniel E TothDirector of Retired MembersFT$206,045$98,364$304,409
Christopher JacksonDirector of City DeliveryFT$205,911$91,386$297,297
Daniel P VersluisNatl Bus Agt Region 4FT$141,328$148,587$289,915
Stephanie M StewartDirector Of Health BenefitsFT$195,511$86,256$281,767
Koren Blalock KellerChief of StaffFT$198,124$79,111$277,235
Richard DiCeccaNatl Bus Agt Region 14FT$138,887$128,967$267,854
Manuel L Peralta JrDirector of Safety and HealthFT$197,944$69,872$267,816
Mark CamilliNatl Bus Agt Region 11FT$142,087$125,684$267,771
David A TeegardenNatl Bus Agt Region 5FT$141,088$123,804$264,892
Nicholas S VafiadesNatl Bus Agt Region 2FT$138,572$103,340$241,912
Frederic RotzlerDirector of Network OperationsFT$162,856$78,440$241,296
Michael CarefNatl Bus Agt Region 3FT$141,284$99,282$240,566
Markeisha LewisNatl Bus Agt Region 1FT$145,009$91,829$236,838
Brian E ThompsonNatl Bus Agt Region 12FT$142,088$94,210$236,298
Vada PrestonNatl Bus Agt Region 13FT$144,529$90,766$235,295
Shawn D BoydNatl Bus Agt Region 10FT$138,888$95,806$234,694
Patrick JohnsonNatl Bus Agt Region 7FT$142,088$86,747$228,835
David L MuddNatl Bus Agt Region 6FT$146,442$80,767$227,209
Bruce DidriksenNatl Bus Agt Region 15FT$145,009$76,874$221,883
Hugh McElroyReg Admin AssistantFT$105,027$116,208$221,235
Cliff DavidsonNatl Bus Agt Region 9FT$142,088$70,963$213,051
Orlando GonzalezReg Admin AssistantFT$106,439$100,178$206,617
David L KennedyReg Admin AssistantFT$112,205$87,357$199,562
Charles L SextonReg Admin AssistantFT$103,239$94,054$197,293
Jeffrey FrazeeReg Admin AssistantFT$105,423$91,341$196,764
Roger ParentDirector of Software DevelopmentFT$160,187$36,169$196,356
Jerry A HutsonReg Admin AssistantFT$101,939$93,527$195,466
Monica WalkerReg Admin AssistantFT$109,361$85,980$195,341
Thomas A MatthewsReg Admin AssistantFT$102,150$92,124$194,274
Ayowunmi AdenleDirector of FinanceFT$158,593$32,636$191,229
Anthony PerconteReg Admin AssistantFT$104,039$85,583$189,622
Debra J DixonReg Admin AssistantFT$108,881$80,034$188,915
William JacksonReg Admin AssistantFT$104,049$81,941$185,990
Jason KarnoppReg Admin AssistantFT$106,439$79,288$185,727
Anthony AliReg Admin AssistantFT$105,573$76,612$182,185
Jay LavioletteReg Admin AssistantFT$104,556$76,437$180,993
Richard GouldReg Admin AssistantFT$108,116$70,017$178,133
Kyle D InosencioReg Admin AssistantFT$106,439$71,039$177,478
Chris StricklandReg Admin AssistantFT$105,028$71,423$176,451
Larrissa A PardeReg Admin AssistantFT$106,439$69,115$175,554
James FrankfordReg Admin AssistantFT$104,027$71,421$175,448
Dexter L LesterReg Admin AssistantFT$102,214$72,508$174,722
Tonya L DetrickReg Admin AssistantFT$109,361$64,547$173,908
Gerald A UgoneReg Admin AssistantFT$106,160$66,807$172,967
Joel MalkushReg Admin AssistantFT$106,438$66,038$172,476
Kenneth JanulewiczReg Admin AssistantFT$106,439$65,604$172,043
Steven WileyReg Admin AssistantFT$105,402$66,492$171,894
Allan RiosReg Admin AssistantFT$105,549$63,053$168,602
Jeannette M TrianaReg Admin AssistantFT$109,361$58,284$167,645
John D RoblesReg Admin AssistantFT$112,205$55,216$167,421
Colleen BartlettReg Admin AssistantFT$108,161$58,237$166,398
Patrick BakerReg Admin AssistantFT$111,391$54,663$166,054
Benjamin PaulReg Admin AssistantFT$106,439$59,542$165,981
Christy M BowersReg Admin AssistantFT$107,861$55,460$163,321
Ronnie R RoushReg Admin AssistantFT$108,880$51,863$160,743
Arturo G RamirezReg Admin AssistantFT$107,380$53,017$160,397
Leo ZachwiejaReg Admin AssistantFT$109,005$47,232$156,237
Michael P BrimReg Admin AssistantFT$109,361$46,613$155,974
Karrie BloughReg Admin AssistantFT$109,294$43,866$153,160
Coby P JonesReg Admin AssistantFT$108,525$42,609$151,134
Charles P HeegeTrusteePT$42,970$84,633$127,603
Sandra D LaemmelTrusteePT$43,289$79,592$122,881
Lawrence D Brown JrTrusteePT$43,605$9,181$52,786

Board Members and Trustees

NameTitle
James W YatesDirector of Life Insurance

Highest Paid Contractors

ContractorServicesLocationCompensation
Cigna Health Life InsuranceNetwork Admin Fees900 COTTAGE GROVE RD, Bloomfield, CT 06002, Ca$34,644,844
MosaicPrinting Services4801 VIEWPOINT PLACE, Cheverly, MD 20781$5,163,846
Advance Technical SolutionsConsulting21800 TOWN CENTER PLAZA 266A, Sterling, VA 20164$3,313,266
Smile Cdr INCData Services909 3RD AVE, New York, NY 10022$3,035,485
Cohen Weiss SimonLegal Fees-$2,553,685
Revenue and Support

Revenue Composition

Contributions and Grants
$1,058,275
Program Service Revenue
$2,159,490,275
Investment Income
$33,237,290
Other Revenue
$9,381,693
All Other Contributions
$1,058,275
Change in Net Assets
$156,872,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,846,167
Salaries, Compensation, and Employee Benefits$93,787,511
Grants and Similar Amounts Paid$366,919
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,833,294,079
Other Salaries and Wages---$52,007,954
Office Expenses---$21,524,482
Other Employee Benefits---$15,858,257
Occupancy---$13,797,915
Current Officers, Directors, Trustees, and Key Employees---$12,597,878
Pension Plan Contributions---$9,238,545
Fees for Services Other---$8,747,596
Travel---$8,535,398
Payroll Taxes---$4,084,877
Depreciation Depletion---$3,602,096
Information Technology---$2,894,470
Fees for Services Legal---$2,686,250
Payments to Affiliates---$2,218,187
Insurance---$1,505,365
Fees for Services Accounting---$1,350,679
Fees for Service Investment Mgmnt Fees---$943,852
All Other Expenses---$613,271
Conferences and Meetings---$595,818
Fees for Services Lobbying---$528,306
Other Expenses---$427,414
Grants to Domestic Orgs---$284,919
Grants to Domestic Individuals---$82,000
Advertising---$9,691
Total Functional Expenses$0$0$0$2,046,294,676
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Vote at Home InstituteWashington, DC501(c)(3)General Support$100,000
Muscular Dystrophy AssociationChicago, IL501(c)(3)General Support$68,517
Economic Policy InstituteWashington, DC501(c)(3)GENERAL Support$55,000
Assn of Flight Attendants - Disaster Relief FundWashington, DC501(c)(3)General Support$10,000
New England Center & Home for VeteransBoston, MA501(c)(3)General Support$8,969
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Anna MuddSee Part V SupplementalWagesNo$112,205
Christina DavidsonSee Part V SupplementalWagesNo$112,205
Timothy R AdelmanSee Part V SupplementalWagesNo$85,472

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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefits Incurred But Unpaid$282,215,537
Opm Special Reserve$179,708,080
Postretirement Benefits$166,282,066
Lease Liability$12,337,464
Intercompany Payables$3,569,945
Due to Branches & States$775,814
Aca Fees Payable$742,399
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 6 - MEMBERSHIP OF ORGANIZATION:

Membership shall be ------------------- (a) regular branch members who shall be nonsupervisory employees in the Postal Service, and regular branch members who the Executive Council has determined were unjustly separated from the Postal Service, retirees from that Service who were regular members of the NALC when they retired, and persons leaving the Service with coverage under Office of Workers Compensation Programs (OWCP). Such retirees, OWCP departees, and non-letter carrier regular members shall have no voice or vote in the branch, in any matter pertaining to the ratification of a national working agreement, local memorandum of understanding or proposed work stoppage; (b) present members of existing Federal Branches may retain their membership; (c) present members who have left the Postal Service, or have been temporarily or permanently promoted to supervisory status, may retain their membership but shall be members only for the purpose of membership in the NALC Life Insurance Plan and/or the NALC Health Benefit Plan. These members shall have no voice or vote in any of the affairs of such Branch, except they shall have a voice and vote at the Branch level upon matters appertaining to the NALC Life Insurance Plan, and/or the NALC Health Benefit Plan, if they are a member thereof, and on any proposition to raise dues. These members are not eligible to be candidates for any State Association, Branch, or National office or delegates to any conventions. They may attend only that part of the meeting which concerns them, such as change of dues structure and information concerning Health or Life Insurance.

PART VI, SECTION A, LINE 7A - ELECTION OF TRUSTEES AND OFFICERS:

Every four (4) years, nominations for officers of the Union shall be called by the Chairperson of the Convention on the third day (Wednesday) of the Convention. The Chair shall call for nominations from the floor for each national office separately. Any delegate may nominate an eligible member for anyone of the following national offices: President, Executive Vice President, Vice President, Secretary-Treasurer, Assistant Secretary-Treasurer, Director of City Delivery, Director of Safety and Health, Director of Life Insurance, Director of Health Benefits, Director of Retired Members, and a three member Board of Trustees. Nominations of fifteen (15) National Business Agents shall be separately by NALC Regions. Only delegates from the appropriate NALC Region may nominate candidates for the position of National Business Agent for such Region. The newly-elected officers shall assume their offices as soon after 45 days from the date of the certification of results by National Election Committee as is practicable. As soon as practicable after the Convention at which nominations for National Officers have been made, the National Secretary-Treasurer shall furnish to the National Election Committee a list of all members eligible to vote. To be so eligible, a member must be in good standing as of June 1 of the election year. There shall be one membership-wide ballot issued in each of the fifteen (15) NALC Regions authorized and established elsewhere in this Constitution reflecting the names of all nominees for the positions of President, Executive Vice President, Vice President, Secretary-Treasurer, Assistant Secretary-Treasurer, Director of City Delivery, Director of Safety and Health, Director of Life Insurance, Director of Health Benefits, Director of Retired Members, three members of the Board of Trustees, and the names of all nominees for the position of National Business Agent for one of the fifteen (15) NALC Regions. The National Election Committee shall then be responsible for mailing ballots to all eligible members as soon as possible. All regular members shall be entitled to one vote for each office to be filled. The voter shall indicate their choice for each of the officers by following the procedure established by the National Election Committee as set forth in the ballot instructions. The voter shall then seal the ballot in the smaller envelope, enclose this envelope within the large one, and mail it to the post office box printed on the larger envelope. Write-in votes shall not be valid. No markings shall be made on the ballot or the smaller envelope other than as indicated.

PART VI, SECTION A, LINE 7B - DECISIONS OF GOVERNING BODY:

Each Branch having twenty (20) or less members shall be entitled to one delegate and one vote in the National Convention. Branches having more than twenty (20) members shall be entitled to one delegate and one vote for each twenty (20) members or fraction thereof. Each State Association shall be Entitled to two Delegates-at-Large. National Officers and Delegates-at-Large shall each be entitled to one vote only. The delegates from any Branch present at the National Convention shall be allowed to cast the whole number of votes to which the Branch is entitled, provided such delegates agree unanimously as to who among them shall cast such vote. In case of disagreement, the delegates in attendance shall be entitled to such number of whole votes as can be divided equally among them each pro rata. The number of members for whom per capita tax is paid to the National Association for the term beginning October 1 prior to each Biennial Convention shall determine the number of votes and delegates to which the Branch is entitled at such Convention.

PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990:

The completed form 990 is reviewed by the organization's secretary-treasurer prior to signature and filing.

PART VI, SECTION B, LINES 15A & 15B-COMPENSATION OF OFFICERS AND TRUSTEES:

The salaries for the president, executive vice president, vice president, secretary-treasurer, assistant secretary-treasurer, director of city delivery, director of safety and health, director of life insurance, director of health benefits and director of retired members are set forth in the nalc constitution (accessible on nalc's website), last amended at the august 2024 convention. The constitution states the per annum salary amount, effective date of the amount, provides for future salary adjustments that are made in line with the same percentage given to top grade letter carriers. The trustees are paid an equal sum per year. The selected chairperson of the board is to receive an additional amount per year for their service as chairperson. The trustees are also entitled to future salary adjustments that are made in line with the same percentage given to top grade letter carriers.

PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS AND F/S:

The organization does not generally make its governing documents and financial statements available to the public; except as may be required under applicable federal law. The nalc constitution is available on nalc's website under union administration.

PART VII, SECTION A, LINE 1A, COLUMN F- OTHER COMPENSATION:

$3,288,224 represents the annual increase in actuarial value of a qualified defined benefit plan, as calculated by the plan actuary. These amounts reported are not actual outlays of compensation.

PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP:

National officer james yates serves as director of life insurance for united states letter carriers mutual benefit association ("mba"). Three trustees and the president of the filing organization are trustees and officers of mba.

Part VI, Section A, Line 4 - Changes to Organizational Documents

Amendments to the nalc constitution: ------------------------------------ amend article 2 allow members in good standing who failed to retain membership into retirement to complete form 1189 to be reinstated. Amend article 10 as to removal of officers to clarify that the executive cive president is the highest-ranking officer after the president and that the vice president would be responsible if both the president and executive vice president are charged.

Filing and Contact Details

Filer

Filer Name
National Association of Letter Carriers
EIN
53-0114650
In Care Of
% NICOLE RHINE
Phone
2023934695
Address
100 INDIANA AVE NW, WASHINGTON, DC 20001-2144

Signing Officer

Name
Nicole Rhine
Title
Secretary-treasurer
Phone
2023934695
Signed
2026-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Renfroe
Formed
1889
Legal Domicile
Dc
Voting Board Members
28
Independent Board Members
0
Employees
544
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
1800 TYSONS BOULEVARD SUITE 800, TYSONS, VA 22102
Preparer
Thomas Parisi
Phone
3012726000
Supplemental Narrative

Additional Explanations

PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS:

$ 9,115,394 health benefit plan postretirement-related changes (147,191,135) reduction in opm special reserve 734,873 union postretirement-related changes 3,825,868 net gain on subsidiary ------------- $(133,515,000) net other change in net assets =============

Financial Statement Notes

PART X, LINE 2 - FIN 48 FOOTNOTE:

Accounting principles generally accepted in the United States of America require management to evaluate income tax positions taken and accrue an income tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the income tax positions taken and concluded that as of March 31, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require accrual of a liability in the consolidated financial statements. NALC is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these consolidated financial statements. Should Such penalties and interest be incurred, NALC's policy is to recognize them as administrative expenses.

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IRS990/Form990PartVIISectionAGrp/OfficerInd27X
IRS990/Form990PartVIISectionAGrp/OfficerInd28X
IRS990/Form990PartVIISectionAGrp/OfficerInd29X
IRS990/Form990PartVIISectionAGrp/OfficerInd30X
IRS990/Form990PartVIISectionAGrp/OfficerInd31X
IRS990/Form990PartVIISectionAGrp/OfficerInd32X
IRS990/Form990PartVIISectionAGrp/OfficerInd33X
IRS990/Form990PartVIISectionAGrp/OfficerInd34X
IRS990/Form990PartVIISectionAGrp/OfficerInd35X
IRS990/Form990PartVIISectionAGrp/OfficerInd36X
IRS990/Form990PartVIISectionAGrp/OfficerInd37X
IRS990/Form990PartVIISectionAGrp/OfficerInd38X
IRS990/Form990PartVIISectionAGrp/OfficerInd39X
IRS990/Form990PartVIISectionAGrp/OfficerInd40X
IRS990/Form990PartVIISectionAGrp/OfficerInd41X
IRS990/Form990PartVIISectionAGrp/OfficerInd42X
IRS990/Form990PartVIISectionAGrp/OfficerInd43X
IRS990/Form990PartVIISectionAGrp/OfficerInd44X
IRS990/Form990PartVIISectionAGrp/OfficerInd45X
IRS990/Form990PartVIISectionAGrp/OfficerInd46X
IRS990/Form990PartVIISectionAGrp/OfficerInd47X
IRS990/Form990PartVIISectionAGrp/OfficerInd48X
IRS990/Form990PartVIISectionAGrp/OfficerInd49X
IRS990/Form990PartVIISectionAGrp/OfficerInd50X
IRS990/Form990PartVIISectionAGrp/OfficerInd51X
IRS990/Form990PartVIISectionAGrp/OfficerInd52X
IRS990/Form990PartVIISectionAGrp/OfficerInd53X
IRS990/Form990PartVIISectionAGrp/OfficerInd54X
IRS990/Form990PartVIISectionAGrp/OfficerInd55X
IRS990/Form990PartVIISectionAGrp/OfficerInd56X
IRS990/Form990PartVIISectionAGrp/OfficerInd57X
IRS990/Form990PartVIISectionAGrp/OfficerInd58X
IRS990/Form990PartVIISectionAGrp/OfficerInd59X
IRS990/Form990PartVIISectionAGrp/OfficerInd60X
IRS990/Form990PartVIISectionAGrp/OfficerInd61X
IRS990/Form990PartVIISectionAGrp/OfficerInd62X
IRS990/Form990PartVIISectionAGrp/OfficerInd63X
IRS990/Form990PartVIISectionAGrp/OfficerInd64X
IRS990/Form990PartVIISectionAGrp/OfficerInd65X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0263624
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1168839
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2144153
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3122274
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt477345
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt5167838
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt6114586
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt7150323
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt880289
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt971921
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10135663
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1155011
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1278121
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt13112981
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1447662
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt15107553
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt16106791
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1790483
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1877402
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1981306
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2070256
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2180757
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2276074
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2383364
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2470519
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2567773
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2663905
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt27106563
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2858528
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2990559
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3077237
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3184435
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3281806
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3334890
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3484152
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3576126
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3682446
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3731698
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3876163

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