Civic Intelligence

American Postal Workers Union

990 • Fiscal year 2020 • EIN 54-1713437

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 04, 2020

7310-c Mcwhorter PlaceAnnandale, VA 22003

(703) 256-6947

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

68th percentile

0.04x

Higher debt load relative to revenue than 68% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Net Margin

38th percentile

5.3%

Higher net margin than 38% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

64th percentile

$38,421

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Asset Growth

38th percentile

3.1%

Faster asset growth than 38% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-7.6%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$962,121

Up $28,738 (+3.1%) from 2019

Net Assets

Up

$948,804

Up $19,624 (+2.1%) from 2019

Liabilities

Up

$13,317

Up $9,114 (+217%) from 2019

Revenue

Down

$371,281

Down $30,442 (-7.6%) from 2019

Expenses

Up

$351,657

Up $11,223 (+3.3%) from 2019

Net Income

Down

$19,624

Down $41,665 (-68%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $732,905Liabilities 2015: $13,440Net Assets 2015: $719,4652015Assets 2016: $768,052Liabilities 2016: $16,531Net Assets 2016: $751,5212016Assets 2017: $859,270Liabilities 2017: $19,797Net Assets 2017: $839,4732017Assets 2018: $875,061Liabilities 2018: $7,170Net Assets 2018: $867,8912018Assets 2019: $933,383Liabilities 2019: $4,203Net Assets 2019: $929,1802019Assets 2020: $962,121Liabilities 2020: $13,317Net Assets 2020: $948,8042020Assets 2021: $1,037,118Liabilities 2021: $13,837Net Assets 2021: $1,023,2812021Assets 2022: $1,150,370Liabilities 2022: $28,403Net Assets 2022: $1,121,9672022Assets 2023: $1,236,278Liabilities 2023: $19,366Net Assets 2023: $1,216,9122023Assets 2024: $1,298,667Liabilities 2024: $16,881Net Assets 2024: $1,281,7862024Assets 2025: $1,442,372Liabilities 2025: $23,314Net Assets 2025: $1,419,0582025

Highlighted filing

2020

Assets$962,121
Liabilities$13,317
Net Assets$948,804

Operations Trend

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

$600K$400K$200K$0Revenue 2015: $399,240Expenses 2015: $365,310Net Income 2015: $33,9302015Revenue 2016: $391,777Expenses 2016: $359,721Net Income 2016: $32,0562016Revenue 2017: $431,444Expenses 2017: $343,492Net Income 2017: $87,9522017Revenue 2018: $442,206Expenses 2018: $413,788Net Income 2018: $28,4182018Revenue 2019: $401,723Expenses 2019: $340,434Net Income 2019: $61,2892019Revenue 2020: $371,281Expenses 2020: $351,657Net Income 2020: $19,6242020Revenue 2021: $405,044Expenses 2021: $330,567Net Income 2021: $74,4772021Revenue 2022: $437,529Expenses 2022: $338,843Net Income 2022: $98,6862022Revenue 2023: $442,881Expenses 2023: $347,936Net Income 2023: $94,9452023Revenue 2024: $457,516Expenses 2024: $392,642Net Income 2024: $64,8742024Revenue 2025: $477,769Expenses 2025: $340,497Net Income 2025: $137,2722025

Highlighted filing

2020

Revenue$371,281
Expenses$351,657
Net Income$19,624
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 4, 2020
Return Version
2019v5.0
Gross Receipts
$403,419
Mission and Program Overview

Mission

The organization provides grievance processing, wage negotiation and training services to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$532,342$591,331▲ $58,989
Land, Buildings, and Equipment, Net$354,073$335,955▼ $18,118
Accounts Receivable$30,976$31,243▲ $267
Prepaid Expenses and Deferred Charges$15,992$3,592▼ $12,400
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$933,383$962,121▲ $28,738
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,203$11,667▲ $7,464
Other Liabilities-$1,650-
Total Liabilities$4,203$13,317▲ $9,114
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$832,787$948,804▲ $116,017
Net Assets With Donor Restrictions$96,393--
Total Net Assets Fund Balance$929,180$948,804▲ $19,624
Total Liabilities and Net Assets / Fund Balance$933,383$962,121▲ $28,738

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$203,605$248,304$451,909
Land$108,571-$108,571
Other Land Buildings$23,779$44,089$67,868
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rick PowersPresidentPT$38,421$38,421
Rodney JonesDirector Industy RelPT$35,259$35,259
Robin ChambersSec-treasPT$31,312$31,312
James BushrodVice PresidentPT$9,481$9,481
Michelle BoulwareBoard Member-$4,842$4,842
Sylvia WashingtonBoard Member-$4,256$4,256
Mike ShawBoard Member-$3,045$3,045
Kerwin StevensonBoard Member-$2,553$2,553
Marc LightfootBoard Member-$2,394$2,394
Revenue and Support

Revenue Composition

Contributions and Grants
$400,149
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-28,868
Change in Net Assets
$19,624

Audited Revenue Reconciliation

Revenue per Audited Statements
$371,281
Revenue Not Reported on Form 990
$32,138
Total Revenue per Audited Statements
$403,419
Total Revenue per Form 990
$371,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,189
Other Expenses$140,468
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$133,302
Other Salaries and Wages---$52,436
Conferences and Meetings---$26,104
All Other Expenses---$23,802
Depreciation Depletion---$18,118
Payroll Taxes---$16,604
Fees for Services Accounting---$8,025
Other Expenses---$7,905
Office Expenses---$7,716
Other Employee Benefits---$6,847
Occupancy---$6,529
Insurance---$5,516
Grants to Domestic Individuals---$2,000
Travel---$11
Total Functional Expenses$0$0$0$351,657

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$383,795
Expenses per Audited Statements$351,657
Total Expenses per Form 990$351,657
Expenses Not Reported on Form 990$32,138
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
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$1,650
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

DUES PAYING MEMBERS.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the tax return was provided to all board members who reviewed and approved the document before completion and filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All such documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
The Northern Virginia Local
EIN
54-1713437
Phone
7032566947
Address
7310-C MCWHORTER PLACE, ANNANDALE, VA 22003

Signing Officer

Name
Robin Chambers
Title
Sec-treas
Signed
2020-11-04
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
9
Employees
55

Preparer

Firm
Dunham Aukamp & Rhodes Plc
Address
4437 Brookfield Corporate Dr Suite, CHANTILLY, VA 20151
Preparer
Michael D Aukamp CPA
Phone
7036318940
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Uncertain Tax Positions - As of June 30, 2019, APWU has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The tax years subject to examination by the taxing authorities are the years ended June 30, 2016 through 2018.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rental expenses netted vs income $32138

Part XII, Line 2D: Other expenses and losses per audited F/S

RENTAL EXPENSE $32138

Raw XML Appendix387 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.

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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0136129
IRS990/PYOtherRevenueAmt0-7221
IRS990/PYProgramServiceRevenueAmt0408944
IRS990/PYRevenuesLessExpensesAmt061289
IRS990/PYSalariesCompEmpBnftPaidAmt0201305
IRS990/PYTotalExpensesAmt0340434
IRS990/PYTotalRevenueAmt0401723
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt019624
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-30638
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0203605
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0248304
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0451909
IRS990ScheduleD/ExpensesNotReportedAmt032138
IRS990ScheduleD/ExpensesSubtotalAmt0351657
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0108571
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0108571
IRS990ScheduleD/OtherExpensesIncludedAmt032138
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023779
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044089
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt067868
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherRevenueAmt032138
IRS990ScheduleD/RevenueNotReportedAmt032138
IRS990ScheduleD/RevenueSubtotalAmt0371281
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertain Tax Positions - As of June 30, 2019, APWU has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The tax years subject to examination by the taxing authorities are the years ended June 30, 2016 through 2018.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES NETTED VS INCOME $32138
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSE $32138
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0335955
IRS990ScheduleD/TotalExpensesPerForm990Amt0351657
IRS990ScheduleD/TotalLiabilityAmt01650
IRS990ScheduleD/TotalRevenuePerForm990Amt0371281
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0403419
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0383795
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE TAX RETURN WAS PROVIDED TO ALL BOARD MEMBERS WHO REVIEWED AND APPROVED THE DOCUMENT BEFORE COMPLETION AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL SUCH DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0933383
IRS990/TotalAssetsEOYAmt0962121
IRS990/TotalAssetsGrp/BOYAmt0933383
IRS990/TotalAssetsGrp/EOYAmt0962121
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0400149
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0351657
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04203
IRS990/TotalLiabilitiesEOYAmt013317
IRS990/TotalLiabilitiesGrp/BOYAmt04203
IRS990/TotalLiabilitiesGrp/EOYAmt013317
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0929180
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0948804
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0131563
IRS990/TotalRevenueGrp/ExclusionAmt0-30638
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01770
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0371281
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0933383
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0962121
IRS990/TravelGrp/TotalAmt011
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07310-C MCWHORTER PLACE
IRS990/USAddress/CityNm0ANNANDALE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022003
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBIN CHAMBERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC-TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NORTHERN VIRGINIA LOCAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE AMERICAN POSTAL WORKERS UNION
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0541713437
ReturnHeader/Filer/PhoneNum07032566947
ReturnHeader/Filer/USAddress/AddressLine1Txt07310-C MCWHORTER PLACE
ReturnHeader/Filer/USAddress/CityNm0ANNANDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022003
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541972062
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUNHAM AUKAMP & RHODES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04437 Brookfield Corporate Dr Suite
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHANTILLY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020151
ReturnHeader/PreparerPersonGrp/PhoneNum07036318940
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL D AUKAMP CPA
ReturnHeader/ReturnTs02020-11-04T06:41:42-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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