Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
EIN 54-1363072 • 501(c)9 • Richmond, VA
Profile
The veba is maintained to provide benefits for eligible union members who are sick and have exhausted leave from the u.s. Postal service, to provide a one-time lump-sum payout to the beneficiaries of deceased union members, and to provide scholarship assistance for eligible dependents of union members who meet the conditions of eligibility and who are selected pursuant to the participating scholarship plan.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 3.8% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Assets
Up$8,297,652
Up $908,001 (+12%) from 2023
Liabilities
Up$10,478
Up $9,672 (+1200%) from 2023
Net Assets
Up$8,287,174
Up $898,329 (+12%) from 2023
Revenue
Up$261,618
Up $90,242 (+53%) from 2023
Expenses
Down$111,837
Down $15,811 (-12%) from 2023
Net Income
Up$149,781
Up $106,053 (+243%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The veba is maintained to provide benefits for eligible union members who are sick and have exhausted leave from the u.s. Postal service, to provide a one-time lump sum payout to the beneficiaries of deceased union members, and to provide scholarship assistance for eligible dependents of union members who meet the conditions of eligibility and who are selected pursuant to the participating scholarship plan.
SEE PART III, LINE 1
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $7,322,926 | $8,257,252 | ▲ $934,326 |
| Cash and Non-Interest-Bearing Accounts | $58,439 | $24,671 | ▼ $33,768 |
| Prepaid Expenses and Deferred Charges | $5,894 | $12,687 | ▲ $6,793 |
| Accounts Receivable | $2,392 | $3,042 | ▲ $650 |
| Total Assets | $7,389,651 | $8,297,652 | ▲ $908,001 |
| Liabilities | |||
| Other Liabilities | $806 | $7,873 | ▲ $7,067 |
| Accounts Payable and Accrued Expenses | - | $2,605 | - |
| Total Liabilities | $806 | $10,478 | ▲ $9,672 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $7,388,845 | $8,287,174 | ▲ $898,329 |
| Total Net Assets Fund Balance | $7,388,845 | $8,287,174 | ▲ $898,329 |
| Total Liabilities and Net Assets / Fund Balance | $7,389,651 | $8,297,652 | ▲ $908,001 |
| Name | Title | Base | Total |
|---|---|---|---|
| Dwight Burnside | Trustee | $10,000 | $10,000 |
| Larry Patterson | Trustee | $10,000 | $10,000 |
| Name | Title |
|---|---|
| Demetria Spratley | Trustee |
| Felandria A Jackson | Trustee |
| Lafon Robinson | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $63,067 |
| Salaries, Compensation, and Employee Benefits | $20,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Accounting | - | - | - | $31,927 |
| Benefits to Members | - | - | - | $28,770 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $20,000 |
| Insurance | - | - | - | $10,813 |
| Other Expenses | - | - | - | $5,000 |
| Fees for Services Legal | - | - | - | $2,370 |
| Office Expenses | - | - | - | $54 |
| Total Functional Expenses | $0 | $0 | $0 | $111,837 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $111,837 |
| Total Expenses per Audited Statements | $111,837 |
| Total Expenses per Form 990 | $111,837 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Claims Payable | $7,873 |
“The local 305, national postal mail handlers union's executive board has the power to appoint and remove trustees.”
“As noted for line 7a, the local 305, national postal mail handlers union's executive board has the power to appoint and remove trustees.”
“The draft form 990 was prepared by the outside accountants and reviewed by the veba's legal counsel. It was then submitted to the trustees for verification and approval before filing with the irs.”
“The trust evaluates each request for these documents at the time of the request.”
“Sick Payable -7,067.”
“The trust funding benefits of the Plan received an exemption letter from the Internal Revenue Service stating that the trust is tax-exempt under the provision of Section 501(c)9 of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Plan management has evaluated the Plan's tax positions and concluded that the Plan has taken no uncertain tax positions that would require financial statement recognition or disclosure for the years ended December 31, 2024 and 2023. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding December 31, 2020.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2605 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2392 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3042 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE PART III, LINE 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 28770 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Lafon Robinson |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8043584664 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4907 Fitzhugh Avenue STE 100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Richmond |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 23230 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 58439 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 24671 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 20000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 28770 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 261618 |
| IRS990/CYOtherExpensesAmt | 0 | 63067 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 149781 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 20000 |
| IRS990/CYTotalExpensesAmt | 0 | 111837 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 261618 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE SICK PLAN PROVIDES A BENEFIT TO ELIGIBLE UNION MEMBERS WHO MEET THE REQUIREMENTS OF THE PLAN, WHO ARE UNABLE TO WORK BECAUSE OF SICKNESS OR INJURY, AND WHO HAVE EXHAUSTED THE SICK LEAVE, ANNUAL LEAVE, ADVANCE LEAVE AND OTHER AVAILABLE BENEFITS PROVIDED BY THEIR EMPLOYER (S). |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 31927 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2370 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Larry Patterson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Felandria A Jackson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Lafon Robinson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Dwight Burnside |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Demetria Spratley |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 10000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 10000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 37937 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 572500 |
| IRS990/GrossReceiptsAmt | 0 | 796181 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10813 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 223681 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 223681 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 7322926 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 8257252 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | VA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 534563 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE VEBA IS MAINTAINED TO PROVIDE BENEFITS FOR ELIGIBLE UNION MEMBERS WHO ARE SICK AND HAVE EXHAUSTED LEAVE FROM THE U.S. POSTAL SERVICE, TO PROVIDE A ONE-TIME LUMP SUM PAYOUT TO THE BENEFICIARIES OF DECEASED UNION MEMBERS, AND TO PROVIDE SCHOLARSHIP ASSISTANCE FOR ELIGIBLE PARTICIPANTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7388845 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8287174 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 37937 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 37937 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 755615 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7388845 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8287174 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 54 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -7067 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | ADMINISTRATIVE EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12903 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5000 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 806 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 7873 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5894 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 12687 |
| IRS990/PrincipalOfficerNm | 0 | Lafon Robinson |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE DEATH PLAN PROVIDES A DEATH BENEFIT FOR ELIGIBLE UNION MEMBERS WHO MEET THE REQUIREMENTS OF THE PLAN AND WHO DIE BEFORE THE PLAN TERMINATES. THE DEATH BENEFIT PROVIDED IN THIS PLAN IS PAYABLE TO THE NAMED BENEFICIARY(IES) OF THE DECEASED ELIGIBLE UNION MEMBER. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE SCHOLARSHIP PLAN PROVIDES EDUCATIONAL OPPORTUNITIES FOR ELIGIBLE DEPENDENTS OF UNION MEMBERS BY PROVIDING FINANCIAL ASSISTANCE TO THOSE WHO MEET THE CONDITIONS OF ELIGIBILITY AND WHO ARE SELECTED PURSUANT TO ARTICLE III.C. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 72367 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 171376 |
| IRS990/PYOtherExpensesAmt | 0 | 35281 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 43728 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 20000 |
| IRS990/PYTotalExpensesAmt | 0 | 127648 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 171376 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 149781 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 111837 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 755615 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7873 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CLAIMS PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 755615 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 261618 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The trust funding benefits of the Plan received an exemption letter from the Internal Revenue Service stating that the trust is tax-exempt under the provision of Section 501(c)9 of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Plan management has evaluated the Plan's tax positions and concluded that the Plan has taken no uncertain tax positions that would require financial statement recognition or disclosure for the years ended December 31, 2024 and 2023. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding December 31, 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 111837 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 7873 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 261618 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1017233 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 111837 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE LOCAL 305, NATIONAL POSTAL MAIL HANDLERS UNION'S EXECUTIVE BOARD HAS THE POWER TO APPOINT AND REMOVE TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AS NOTED FOR LINE 7A, THE LOCAL 305, NATIONAL POSTAL MAIL HANDLERS UNION'S EXECUTIVE BOARD HAS THE POWER TO APPOINT AND REMOVE TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DRAFT FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE VEBA'S LEGAL COUNSEL. IT WAS THEN SUBMITTED TO THE TRUSTEES FOR VERIFICATION AND APPROVAL BEFORE FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TRUST EVALUATES EACH REQUEST FOR THESE DOCUMENTS AT THE TIME OF THE REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Sick Payable -7,067. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XI, line 9: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 7389651 |
| IRS990/TotalAssetsEOYAmt | 0 | 8297652 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7389651 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 8297652 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 111837 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 806 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10478 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 806 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10478 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 7388845 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 8287174 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 20000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 261618 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 261618 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7389651 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 8297652 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4907 FITZHUGH AVENUE 100 |
| IRS990/USAddress/CityNm | 0 | RICHMOND |
| IRS990/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990/USAddress/ZIPCd | 0 | 232303533 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | www.L305.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Lafon Robinson |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Trustee |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8043584664 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LOCAL 305 NPMHU WELFARE BENEFIT TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LOCA |
| ReturnHeader/Filer/EIN | 0 | 541363072 |
| ReturnHeader/Filer/PhoneNum | 0 | 8043584664 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4907 FITZHUGH AVENUE 100 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RICHMOND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 232303533 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 510435869 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Needles & Associates LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9737 Wadsworth Pkwy Suite 50 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Westminster |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80021 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3034304225 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Kurt Needles CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-30T17:19:56-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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