Civic Intelligence

National Association of Postal Supervisors

990 • Fiscal year 2014 • EIN 53-0188062

Jun 01, 2013 to May 31, 2014 • Filed on Apr 08, 2015

1727 King Street Suite 400Suite22314

(703) 836-9660

Siviq Scores

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

Liabilities / Assets

57th percentile

0.06x

Higher debt load relative to assets than 57% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.29x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Net Margin

51st percentile

5.7%

Higher net margin than 51% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

23rd percentile

$162,646

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Asset Growth

61st percentile

6.7%

Faster asset growth than 61% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

6th percentile

-23%

Faster revenue growth than 6% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$14,724,441

Up $924,923 (+6.7%) from 2013

Net Assets

Up

$13,800,720

Up $804,395 (+6.2%) from 2013

Liabilities

Up

$923,721

Up $120,528 (+15%) from 2013

Revenue

Down

$3,194,558

Down $947,176 (-23%) from 2013

Expenses

Down

$3,011,447

Down $638,553 (-17%) from 2013

Net Income

Down

$183,111

Down $308,623 (-63%) from 2013

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $12,571,497Liabilities 2011: $706,349Net Assets 2011: $11,865,1482011Assets 2012: $12,593,420Liabilities 2012: $880,463Net Assets 2012: $11,712,9572012Assets 2013: $13,799,518Liabilities 2013: $803,193Net Assets 2013: $12,996,3252013Assets 2014: $14,724,441Liabilities 2014: $923,721Net Assets 2014: $13,800,7202014Assets 2015: $14,696,009Liabilities 2015: $653,603Net Assets 2015: $14,042,4062015Assets 2016: $14,702,510Liabilities 2016: $924,254Net Assets 2016: $13,778,2562016Assets 2017: $14,556,508Liabilities 2017: $840,947Net Assets 2017: $13,715,5612017Assets 2018: $14,949,598Liabilities 2018: $1,291,262Net Assets 2018: $13,658,3362018Assets 2019: $12,953,664Liabilities 2019: $1,162,037Net Assets 2019: $11,791,6272019Assets 2020: $12,653,478Liabilities 2020: $1,262,115Net Assets 2020: $11,391,3632020Assets 2021: $14,978,125Liabilities 2021: $1,074,167Net Assets 2021: $13,903,9582021Assets 2022: $11,219,791Liabilities 2022: $996,043Net Assets 2022: $10,223,7482022Assets 2023: $7,915,345Liabilities 2023: $834,781Net Assets 2023: $7,080,5642023Assets 2024: $8,280,346Liabilities 2024: $1,144,357Net Assets 2024: $7,135,9892024

Highlighted filing

2014

Assets$14,724,441
Liabilities$923,721
Net Assets$13,800,720

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,611,845Expenses 2011: $4,267,100Net Income 2011: $344,7452011Revenue 2012: $3,684,895Expenses 2012: $3,483,347Net Income 2012: $201,5482012Revenue 2013: $4,141,734Expenses 2013: $3,650,000Net Income 2013: $491,7342013Revenue 2014: $3,194,558Expenses 2014: $3,011,447Net Income 2014: $183,1112014Revenue 2015: $3,577,498Expenses 2015: $3,452,610Net Income 2015: $124,8882015Revenue 2016: $3,479,440Expenses 2016: $3,228,771Net Income 2016: $250,6692016Revenue 2017: $3,878,342Expenses 2017: $4,662,926Net Income 2017: -$784,5842017Revenue 2018: $3,362,576Expenses 2018: $3,782,663Net Income 2018: -$420,0872018Revenue 2019: $3,766,838Expenses 2019: $5,145,578Net Income 2019: -$1,378,7402019Revenue 2020: $3,203,394Expenses 2020: $3,968,959Net Income 2020: -$765,5652020Revenue 2021: $4,033,756Expenses 2021: $2,787,268Net Income 2021: $1,246,4882021Revenue 2022: $4,084,219Expenses 2022: $6,031,957Net Income 2022: -$1,947,7382022Revenue 2023: $4,165,910Expenses 2023: $5,998,234Net Income 2023: -$1,832,3242023Revenue 2024: $4,400,363Expenses 2024: $4,697,024Net Income 2024: -$296,6612024

Highlighted filing

2014

Revenue$3,194,558
Expenses$3,011,447
Net Income$183,111
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Apr 8, 2015
Return Version
2013v4.0
Gross Receipts
$4,056,896
Mission and Program Overview

Mission

The primary purpose is to provide social and economic advancement of postal supervisors and improvement of the postal service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,577,872$11,804,473▲ $1,226,601
Savings and Temporary Cash Investments$2,124,267$1,937,522▼ $186,745
Cash and Non-Interest-Bearing Accounts$624,190$412,743▼ $211,447
Accounts Receivable$259,877$318,543▲ $58,666
Prepaid Expenses and Deferred Charges$67,101$141,249▲ $74,148
Land, Buildings, and Equipment, Net$146,211$109,911▼ $36,300
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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$13,799,518$14,724,441▲ $924,923
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$803,193$851,661▲ $48,468
Deferred Revenue$0$72,060▲ $72,060
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
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$803,193$923,721▲ $120,528
Net Assets / Fund Balance
Unrestricted Net Assets$12,996,325$13,800,720▲ $804,395
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$12,996,325$13,800,720▲ $804,395
Total Liabilities and Net Assets / Fund Balance$13,799,518$14,724,441▲ $924,923

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$63,898$677,209$741,107
Buildings$46,013$83,166$129,179
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Louis AtkinsPresidentFT$153,445$9,201$162,646
James F Killackey IiiExec Vice PresidentFT$142,098$8,744$150,842
Brian WagnerSecretary/treasurerFT$149,612-$149,612
John AcevesVice PresidentPT$18,141-$18,141
Jaime Elizondo JrVice PresidentPT$17,437-$17,437
Hans P AglidianVice PresidentPT$14,204-$14,204
Kevin TrayerVice PresidentPT$12,920-$12,920
Hayes CherryVice PresidentPT$12,456-$12,456
Craig JohnsonVice PresidentPT$10,265-$10,265
Cindy MccrackenVice PresidentPT$10,114-$10,114
Larry D EwingVice PresidentPT$8,652-$8,652
Tim FordVice PresidentPT$7,850-$7,850
Cyril P DumasVice PresidentPT$6,580-$6,580
Thomas RomaVice PresidentPT$5,993-$5,993
James WardenVice PresidentPT$5,927-$5,927
Roy BeaudoinVice PresidentPT$5,820-$5,820
Neil E BakerVice PresidentPT$5,300-$5,300
Richard GreenVice PresidentPT$5,180-$5,180
Charles MulidoreVice PresidentPT$4,902-$4,902
Shri L GreenVice PresidentPT$4,800-$4,800
Ivan D ButtsVice PresidentPT$3,400-$3,400
Jerry SebastianVice PresidentPT$2,800-$2,800
Marilyn WaltonVice PresidentPT$2,800-$2,800

Board Members and Trustees

NameTitle
Luz MorenoVice President

Highest Paid Contractors

ContractorServicesLocationCompensation
Martin Communications INCPrinting-$278,516
Scialla AssociatesConsulting-$184,085
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,350,049
Investment Income
$783,736
Other Revenue
$60,773
Change in Net Assets
$183,111

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,922,278
Revenue Not Reported on Financial Statements
$272,280
Revenue Not Reported on Form 990
$1,169,514
Other Revenue Adjustments
$272,280
Total Revenue per Audited Statements
$4,091,792
Total Revenue per Form 990
$3,194,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,227,096
Salaries, Compensation, and Employee Benefits$774,351
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$473,278
Other Expenses---$359,321
Other Salaries and Wages---$206,005
Conferences and Meetings---$169,328
Office Expenses---$146,633
All Other Expenses---$88,207
Fees for Services Accounting---$83,630
Fees for Services Lobbying---$82,389
Fees for Service Investment Mgmnt Fees---$57,074
Other Employee Benefits---$45,950
Depreciation Depletion---$45,484
Information Technology---$45,167
Payroll Taxes---$43,305
Travel---$15,392
Fees for Services Legal---$14,386
Grants to Domestic Individuals---$10,000
Insurance---$9,944
Pension Plan Contributions---$5,813
Fees for Services Other---$1,189
Total Functional Expenses$0$0$0$3,011,447

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,172,999
Total Expenses per Form 990$3,011,447
Expenses per Audited Statements$2,678,707
Expenses Not Reported on Form 990$494,292
Expenses Not Reported on Financial Statements$332,740
Other Expense Adjustments$332,740
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
No
Subject to proxy tax
Yes
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
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

BOARD COMPENSATION, Part VII, Section A, Line 1A

Non-resident officers (Regional Vice-Presidents and Area Vice-Presidents) receive substitution pay, which is reported on Form 1099. For 990 reporting purposes, they are still considered independent voting board members.

Filing and Contact Details

Filer

EIN
53-0188062
In Care Of
% BRIAN J WAGNER
Phone
7038369660

Signing Officer

Name
Brian J Wagner
Title
Secretary/Treasurer
Phone
7038369660
Signed
2015-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis M Atkins
Formed
1908
Legal Domicile
Ky
Voting Board Members
24
Independent Board Members
21
Employees
7
Volunteers
0

Preparer

Preparer
DANIEL D O'SHEA
Phone
7038369660
Supplemental Narrative

Additional Explanations

Board Review of the 990

PART VI, QUESTION 11B A draft of the 990 is provided to the President, Executive Vice President, and Secretary/Treasurer who each individually review the return before it is filed.

Conflict of Interest Policy Compliance Monitoring & Enforcement

PART VI, QUESTION 12C The Ethics Committee meets at the Board Meetings to discuss Conflict of Interest and other ethical conduct matters.

Officer Compensation Determination

PART VI, QUESTIONS 15A & 15B The compensation of the President, Executive Vice President and Secretary/Treasurer are determined by the membership of the Organization every two years at the National Convention. Salary and/or merit increases shall be automatically granted at the same time as those granted supervisors by the USPS on an annual basis or at whatever frequency is in use by the Postal Service to compensate EAS employees. Salary or merit increases for NAPS resident officers shall be equal to the average national payout for active EAS employees for the compensation program in use in the applicable year for current and future years automatically at the same time salary increases are provided to active EAS employees. In the event EAS employees experience a pay freeze, now or in the future, the resident officers' salaries also will be frozen in the same manner and for the same duration as active EAS employees.

Document Availability

Part vi, question 19 naps does not make its governing documents, conflict of interest policy or financial statements available to the public.

Classes and Voting Rights of Naps Members

Part vi, questions 6, 7a & 7b naps has three voting classes. These classes are (1) active members, which includes current supervisory/managerial and postmaster personnel, who pay full dues, known as "per capita tax;" and (2) associate members who retired in good standing and pay one-half of per capita tax. Each state and local branch is allowed one vote for each ten members who paid full per capita tax during the preceding fiscal year. (3) each executive board member has one vote. Members select the executive board through a ballot process. Proposed amendments to the constitution or bylaws are put into operation by majority vote, with each individual member receiving one vote. The salaries of the president, executive vice president and secretary/treasurer are debated and voted upon by the membership.

State and Local Branch Policies

Part vi, question 10b the constitution provides for the establishment of local branches through application. The secretary/treasurer of naps is kept informed of all changes in membership and issues charters. The local branches are governed by 16 area vice presidents and 5 regional vice presidents. Branches set their own dues, fees and assessments at or above a minimum and may enact a constitution and bylaws that does not conflict with those of naps.

Financial Statement Notes

Other Book Revenue

Part xi, line 2d net revenue of related organizations that are consolidated with naps for financial statement reporting purposes $336,410 bank fees grouped with expenses on 990 (60,460) ---------- $275,950

Other 990 Revenue

Part xi, line 4b naps intercompany revenue eliminated on consolidated audited financial statements $ 272,280

Other Book Expense

Part xii, line 2d expenses of related organizations that are consolidated with naps for financial statement reporting purposes: $(222,012)

Other 990 Expense

Part xii, line 4b bank fees grouped with revenue on financial statements: $ 60,460 naps intercompany rent expense eliminated on consolidated audited financial statements 272,280 ---------- $332,740

Fin 48 Footnote

Part x, line 2 naps believes it has appropriate support for any tax positions taken, and, as such, it does not have any uncertain tax positions that are material to the consolidated financial statements. Naps recognizes interest expense and penalties related to unrecognized tax benefits in national headquarters expenses on the consolidated statements of activities and change in net assets. There is no provision in these consolidated financial statements for penalties and interest related to unrecognized tax benefits for the years ended may 31, 2014 and 2013. Tax years prior to 2010 are no longer subject to examination by the irs or the tax jurisdiction of the commonwealth of virginia.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.28$1.14$7.14$4.40$4.70$0.30
2023Detailed filing. Detailed filing data is available for this year.$7.92$0.83$7.08$4.17$6.00$1.83
2022Detailed filing. Detailed filing data is available for this year.$11.2$1.00$10.2$4.08$6.03$1.95
2021Detailed filing. Detailed filing data is available for this year.$15.0$1.07$13.9$4.03$2.79$1.25
2020Detailed filing. Detailed filing data is available for this year.$12.7$1.26$11.4$3.20$3.97$0.77
2019Detailed filing. Detailed filing data is available for this year.$13.0$1.16$11.8$3.77$5.15$1.38
2018Detailed filing. Detailed filing data is available for this year.$14.9$1.29$13.7$3.36$3.78$0.42
2017Detailed filing. Detailed filing data is available for this year.$14.6$0.84$13.7$3.88$4.66$0.78
2016Detailed filing. Detailed filing data is available for this year.$14.7$0.92$13.8$3.48$3.23$0.25
2015Detailed filing. Detailed filing data is available for this year.$14.7$0.65$14.0$3.58$3.45$0.12
2014Detailed filing. Detailed filing data is available for this year.$14.7$0.92$13.8$3.19$3.01$0.18
2013Summary only. Only limited summary data is available for this year.$13.8$0.80$13.0$4.14$3.65$0.49
2012Summary only. Only limited summary data is available for this year.$12.6$0.88$11.7$3.68$3.48$0.20
2011Summary only. Only limited summary data is available for this year.$12.6$0.71$11.9$4.61$4.27$0.34