Civic Intelligence

National Association of Letter

EIN 56-0895416 • 501(c)5 • Charlotte, NC

Profile

To represent city letter carriers employed by the united states postal service

1409 East Boulevard Suite 105BCharlotte, NC 28203
Siviq Scores

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

Liabilities / Assets

76th percentile

0.02x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.02x

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

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

Net Margin

18th percentile

-17%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

98th percentile

$124,585

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 32.3% of source-year revenue.

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

Asset Growth

22nd percentile

-13%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

66th percentile

7.3%

Faster revenue growth than 66% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$425,490

Down $62,107 (-13%) from 2023

Liabilities

Up

$7,802

Up $2,022 (+35%) from 2023

Net Assets

Down

$417,688

Down $64,129 (-13%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin18th percentile

Revenue

Up

$385,289

Up $26,334 (+7.3%) from 2023

Expenses

Up

$449,418

Up $74,595 (+20%) from 2023

Net Income

Down

-$64,129

Down $48,261 (-304%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$600K$400K$200K$0Assets 2011: $326,399Liabilities 2011: $0Net Assets 2011: $326,3992011Assets 2012: $311,393Liabilities 2012: $0Net Assets 2012: $311,3932012Assets 2013: $250,950Liabilities 2013: $02013Assets 2014: $198,857Liabilities 2014: $0Net Assets 2014: $198,8572014Assets 2015: $187,619Liabilities 2015: $0Net Assets 2015: $187,6192015Assets 2016: $189,509Liabilities 2016: $1,037Net Assets 2016: $188,4722016Assets 2017: $268,081Liabilities 2017: $0Net Assets 2017: $268,0812017Assets 2018: $292,832Liabilities 2018: $0Net Assets 2018: $292,8322018Assets 2019: $375,598Liabilities 2019: $0Net Assets 2019: $375,5982019Assets 2020: $464,750Liabilities 2020: $0Net Assets 2020: $464,7502020Assets 2021: $531,451Liabilities 2021: $0Net Assets 2021: $531,4512021Assets 2022: $505,013Liabilities 2022: $7,328Net Assets 2022: $497,6852022Assets 2023: $487,597Liabilities 2023: $5,780Net Assets 2023: $481,8172023Assets 2024: $425,490Liabilities 2024: $7,802Net Assets 2024: $417,6882024

Highlighted filing

2024

Assets$425,490
Liabilities$7,802
Net Assets$417,688
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $213,827Expenses 2011: $189,360Net Income 2011: $24,4672011Revenue 2012: $207,925Expenses 2012: $224,471Net Income 2012: -$16,5462012Revenue 2013: $195,318Expenses 2013: $256,120Net Income 2013: -$60,8022013Revenue 2014: $207,532Expenses 2014: $259,625Net Income 2014: -$52,0932014Revenue 2015: $222,378Expenses 2015: $233,616Net Income 2015: -$11,2382015Revenue 2016: $273,464Expenses 2016: $271,190Net Income 2016: $2,2742016Revenue 2017: $297,208Expenses 2017: $217,299Net Income 2017: $79,9092017Revenue 2018: $307,393Expenses 2018: $283,212Net Income 2018: $24,1812018Revenue 2019: $318,225Expenses 2019: $235,459Net Income 2019: $82,7662019Revenue 2020: $305,443Expenses 2020: $217,043Net Income 2020: $88,4002020Revenue 2021: $301,069Expenses 2021: $234,508Net Income 2021: $66,5612021Revenue 2022: $334,699Expenses 2022: $356,855Net Income 2022: -$22,1562022Revenue 2023: $358,955Expenses 2023: $374,823Net Income 2023: -$15,8682023Revenue 2024: $385,289Expenses 2024: $449,418Net Income 2024: -$64,1292024

Highlighted filing

2024

Revenue$385,289
Expenses$449,418
Net Income-$64,129
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$425,490
Liabilities
$7,802
Net assets
$417,688
Revenue
$385,289
Expenses
$449,418
Net income
-$64,129
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.25$0.08$4.18$3.85$4.49$0.64
2023Detailed filing. Detailed filing data is available for this year.$4.88$0.06$4.82$3.59$3.75$0.16
2022Detailed filing. Detailed filing data is available for this year.$5.05$0.07$4.98$3.35$3.57$0.22
2021Detailed filing. Detailed filing data is available for this year.$5.31$0.00$5.31$3.01$2.35$0.67
2020Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$3.05$2.17$0.88
2019Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.76$3.18$2.35$0.83
2018Summary only. Only limited summary data is available for this year.$2.93$0.00$2.93$3.07$2.83$0.24
2017Summary only. Only limited summary data is available for this year.$2.68$0.00$2.68$2.97$2.17$0.80
2016Summary only. Only limited summary data is available for this year.$1.90$0.01$1.88$2.73$2.71$0.02
2015Summary only. Only limited summary data is available for this year.$1.88$0.00$1.88$2.22$2.34$0.11
2014Summary only. Only limited summary data is available for this year.$1.99$0.00$1.99$2.08$2.60$0.52
2013Summary only. Only limited summary data is available for this year.$2.51$0.00$1.95$2.56$0.61
2012Summary only. Only limited summary data is available for this year.$3.11$0.00$3.11$2.08$2.24$0.17
2011Summary only. Only limited summary data is available for this year.$3.26$0.00$3.26$2.14$1.89$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$412,641
Mission and Program Overview

Mission

To represent city letter carriers employed by the united states postal service

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$435,739$380,523▼ $55,216
Land, Buildings, and Equipment, Net$2,284$23,481▲ $21,197
Cash and Non-Interest-Bearing Accounts$49,574$21,486▼ $28,088
Total Assets$487,597$425,490▼ $62,107
Liabilities
Other Liabilities$5,218$6,751▲ $1,533
Accounts Payable and Accrued Expenses$562$1,051▲ $489
Total Liabilities$5,780$7,802▲ $2,022
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$481,817$417,688▼ $64,129
Total Net Assets Fund Balance$481,817$417,688▼ $64,129
Total Liabilities and Net Assets / Fund Balance$487,597$425,490▼ $62,107

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,276$13,693$36,969
Other Land Buildings$205$17,101$17,306
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sylvin StevensPresidentFT$90,970$33,615$124,585
Tim RorieVice PresidePT$13,049-$13,049
Shakinah MuwwakkilTreasurerPT$8,404-$8,404
Nicole CumberbatchAsst SecretaPT$5,732-$5,732
Justin FraleyScribePT$4,812-$4,812
David WilliamsHealth BenefPT$3,409-$3,409
Jaqueline SandleSecretaryPT$3,391-$3,391
Tracy DavisTrustee-$2,801-$2,801

Board Members and Trustees

NameTitle
Donna CannonTrustee
Michael SuberTrustee
Shelley WalkerTrustee
Sylvia MasseyTrustee
Donna ButlerSargeant-at-
Revenue and Support

Revenue Composition

Contributions and Grants
$3,570
Program Service Revenue
$365,996
Investment Income
$11,134
Other Revenue
$4,589
All Other Contributions
$3,570
Change in Net Assets
$-64,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$272,915
Other Expenses$165,505
Grants and Similar Amounts Paid$6,659
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$166,183
Travel---$106,052
Other Salaries and Wages---$91,847
Payroll Taxes---$14,885
Office Expenses---$13,733
Conferences and Meetings---$12,060
Occupancy---$9,000
Grants to Domestic Orgs---$6,659
Information Technology---$6,534
Depreciation Depletion---$6,420
Benefits to Members---$4,339
Insurance---$1,739
Other Expenses---$1,247
All Other Expenses---$1,033
Payments to Affiliates---$738
Advertising---$43
Interest---$41
Total Functional Expenses$0$0$0$449,418
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withheld and Payable$6,751
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“We have 3 types of members, active, retired, and associate”

Form 990, Page 6, Part VI, Line 7A

“All decisions other than those in the bylaws are voted on by branch members attending a branch meeting”

Form 990, Page 6, Part VI, Line 7B

“All decisions other than those covered in the bylaws are voted on by members attending a branch meeting”

Form 990, Page 6, Part VI, Line 8B

“No committee has authority to act on behalf of the governing body. Any expenditure made over a certain amount has to be approved by the membership. Allowed expenditures and limits are in the bylaws.”

Form 990, Page 6, Part VI, Line 11B

“The branch trustees meet quarterly and will review the 990 at their next scheduled audit”

Form 990, Page 6, Part VI, Line 18

“The branch is required to file an lm-2 report with the department of labor. All financial information is available to the public at dol.gov.”

Form 990, Page 6, Part VI, Line 19

“The branch is required to file an lm-2 report with the department of labor along with a current copy of the branch by-laws. These can be accessed by the public at dol.gov.”

Filing and Contact Details

Filer

Filer Name
National Association of Letter
EIN
56-0895416
Phone
7045274874
Address
1409 EAST BOULEVARD SUITE 105B, CHARLOTTE, NC 28203

Signing Officer

Name
Sylvin Stevens
Title
President
Phone
7045274874
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sylvin Stevens
Formed
1895
Legal Domicile
Nc
Voting Board Members
623
Independent Board Members
0
Employees
23

Preparer

Firm
The Pope CPA Firm Pa
Address
5108 MONROE RD, CHARLOTTE, NC 28205
Preparer
Joellen V Pope Phd CPA
Phone
7045687960
Raw XML Appendix375 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/OtherExpensesGrp/Desc2REFUND AND REIMBURSEMENTS
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IRS990/OtherLiabilitiesGrp/EOYAmt06751
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IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS AND REFUNDS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04589
IRS990/OtherRevenueTotalAmt04589
IRS990/OtherSalariesAndWagesGrp/TotalAmt091847
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IRS990/PaymentsToAffiliatesGrp/TotalAmt0738
IRS990/PayrollTaxesGrp/TotalAmt014885
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IRS990/PYBenefitsPaidToMembersAmt01293
IRS990/PYContributionsGrantsAmt01804
IRS990/PYGrantsAndSimilarPaidAmt02176
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IRS990/PYOtherRevenueAmt011333
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IRS990/PYSalariesCompEmpBnftPaidAmt0239011
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IRS990/PYTotalRevenueAmt0358955
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt013693
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017306
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHELD AND PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt06751
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE HAVE 3 TYPES OF MEMBERS, ACTIVE, RETIRED, AND ASSOCIATE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DECISIONS OTHER THAN THOSE IN THE BYLAWS ARE VOTED ON BY BRANCH MEMBERS ATTENDING A BRANCH MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS OTHER THAN THOSE COVERED IN THE BYLAWS ARE VOTED ON BY MEMBERS ATTENDING A BRANCH MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ANY EXPENDITURE MADE OVER A CERTAIN AMOUNT HAS TO BE APPROVED BY THE MEMBERSHIP. ALLOWED EXPENDITURES AND LIMITS ARE IN THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BRANCH TRUSTEES MEET QUARTERLY AND WILL REVIEW THE 990 AT THEIR NEXT SCHEDULED AUDIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BRANCH IS REQUIRED TO FILE AN LM-2 REPORT WITH THE DEPARTMENT OF LABOR. ALL FINANCIAL INFORMATION IS AVAILABLE TO THE PUBLIC AT DOL.GOV.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BRANCH IS REQUIRED TO FILE AN LM-2 REPORT WITH THE DEPARTMENT OF LABOR ALONG WITH A CURRENT COPY OF THE BRANCH BY-LAWS. THESE CAN BE ACCESSED BY THE PUBLIC AT DOL.GOV.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0true
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0425490
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IRS990/TotalAssetsGrp/EOYAmt0425490
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0449418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05780
IRS990/TotalLiabilitiesEOYAmt07802
IRS990/TotalLiabilitiesGrp/BOYAmt05780
IRS990/TotalLiabilitiesGrp/EOYAmt07802
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0481817
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0417688
IRS990/TotalOtherCompensationAmt033615
IRS990/TotalProgramServiceRevenueAmt0365996
IRS990/TotalReportableCompFromOrgAmt0132568
IRS990/TotalRevenueGrp/ExclusionAmt014232
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0367487
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0385289
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0487597
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0425490
IRS990/TravelGrp/TotalAmt0106052
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01409 EAST BLVD SUITE 105B
IRS990/USAddress/CityNm0CHARLOTTE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028203
IRS990/VotingMembersGoverningBodyCnt0623
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SYLVIN STEVENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07045274874
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ASSOCIATION OF LETTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CARRIERS BRANCH 545
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0560895416
ReturnHeader/Filer/PhoneNum07045274874
ReturnHeader/Filer/USAddress/AddressLine1Txt01409 EAST BOULEVARD SUITE 105B
ReturnHeader/Filer/USAddress/CityNm0CHARLOTTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028203
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562122008
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE POPE CPA FIRM PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05108 MONROE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLOTTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028205
ReturnHeader/PreparerPersonGrp/PhoneNum07045687960
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOELLEN V POPE PHD CPA
ReturnHeader/ReturnTs02025-05-13T15:48:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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