Civic Intelligence

Postal Workers Union Columbia Sc

990 • Fiscal year 2022 • EIN 57-0481225

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 10, 2022

4921 Broad River RoadColumbia, SC 29212

(803) 261-0344

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Net Margin

26th percentile

-9.0%

Higher net margin than 26% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Top Officer Pay

87th percentile

$20,955

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

24th percentile

-9.4%

Faster asset growth than 24% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

55th percentile

2.7%

Faster revenue growth than 55% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$243,772

Down $25,411 (-9.4%) from 2021

Net Assets

Down

$243,772

Down $24,888 (-9.3%) from 2021

Liabilities

Down

$0

Down $523 (-100%) from 2021

Revenue

Up

$275,990

Up $7,211 (+2.7%) from 2021

Expenses

Up

$300,878

Up $69,108 (+30%) from 2021

Net Income

Down

-$24,888

Down $61,897 (-167%) from 2021

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $146,308Liabilities 2011: $5,763Net Assets 2011: $140,5452011Assets 2012: $127,019Liabilities 2012: $0Net Assets 2012: $127,0192012Assets 2013: $62,514Liabilities 2013: $0Net Assets 2013: $62,5142013Assets 2014: $113,071Liabilities 2014: $0Net Assets 2014: $113,0712014Assets 2015: $124,599Liabilities 2015: $343Net Assets 2015: $124,2562015Assets 2016: $98,667Liabilities 2016: $77Net Assets 2016: $98,5902016Assets 2017: $156,994Liabilities 2017: $5Net Assets 2017: $156,9892017Assets 2018: $160,569Liabilities 2018: $0Net Assets 2018: $160,5692018Assets 2019: $167,935Liabilities 2019: $0Net Assets 2019: $167,9352019Assets 2020: $233,298Liabilities 2020: $1,647Net Assets 2020: $231,6512020Assets 2021: $269,183Liabilities 2021: $523Net Assets 2021: $268,6602021Assets 2022: $243,772Liabilities 2022: $0Net Assets 2022: $243,7722022Assets 2023: $236,639Liabilities 2023: $1,026Net Assets 2023: $235,6132023Assets 2024: $242,460Liabilities 2024: $0Net Assets 2024: $242,4602024

Highlighted filing

2022

Assets$243,772
Liabilities$0
Net Assets$243,772

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $192,842Expenses 2011: $188,589Net Income 2011: $4,2532011Revenue 2012: $194,657Expenses 2012: $208,183Net Income 2012: -$13,5262012Revenue 2013: $186,229Expenses 2013: $186,325Net Income 2013: -$962013Revenue 2014: $215,247Expenses 2014: $164,690Net Income 2014: $50,5572014Revenue 2015: $230,240Expenses 2015: $219,055Net Income 2015: $11,1852015Revenue 2016: $231,836Expenses 2016: $238,852Net Income 2016: -$7,0162016Revenue 2017: $298,683Expenses 2017: $240,284Net Income 2017: $58,3992017Revenue 2018: $236,494Expenses 2018: $232,914Net Income 2018: $3,5802018Revenue 2019: $236,636Expenses 2019: $229,270Net Income 2019: $7,3662019Revenue 2020: $223,451Expenses 2020: $159,735Net Income 2020: $63,7162020Revenue 2021: $268,779Expenses 2021: $231,770Net Income 2021: $37,0092021Revenue 2022: $275,990Expenses 2022: $300,878Net Income 2022: -$24,8882022Revenue 2023: $286,844Expenses 2023: $295,003Net Income 2023: -$8,1592023Revenue 2024: $314,694Expenses 2024: $307,847Net Income 2024: $6,8472024

Highlighted filing

2022

Revenue$275,990
Expenses$300,878
Net Income-$24,888
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 10, 2022
Return Version
2022v5.0
Gross Receipts
$275,990
Mission and Program Overview

Mission

Providing representation and training to the local membership regarding wages, benefits, working conditions, and other member related issues

Provide representation to its membership

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$269,183$205,602▼ $63,581
Land, Buildings, and Equipment, Net-$38,170-
Savings and Temporary Cash Investments$0--
Accounts Receivable$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--
Loans From Officers Directors$0--
Prepaid Expenses and Deferred Charges$0--
Total Assets$269,183$243,772▼ $25,411
Other Assets Total$0--
Liabilities
Other Liabilities$523--
Accounts Payable and Accrued Expenses$0--
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$523$0▼ $523
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$268,660$243,772▼ $24,888
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$268,660$243,772▼ $24,888
Total Liabilities and Net Assets / Fund Balance$269,183$243,772▼ $25,411

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$38,170$580$38,750
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark SimsVice PresidentPT$20,955$20,955
Betty James-LeaksPresidentPT$17,673$17,673
Michelle ReedSecretary/TreasurerPT$12,605$12,605
Samuel SmoakMaintenance Craft Director-$7,122$7,122
Felicia MillerClerk Craft Director-$6,534$6,534
Edward MorrisonAssistant Maintenance Craft Director-$5,437$5,437
Paige ChongAssistant Clerk Craft Director-$4,420$4,420
Hiilard SharperTrustee-$3,868$3,868
Scott VanderbiltMVS Craft Director-$2,125$2,125
Nathaniel WalkerAssistant MVS Craft Director-$586$586

Board Members and Trustees

NameTitle
Michael WilliamsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$275,753
Investment Income
$237
Other Revenue
$0
Change in Net Assets
$-24,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,003
Salaries, Compensation, and Employee Benefits$120,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$92,729
Current Officers, Directors, Trustees, and Key Employees---$81,325
Other Salaries and Wages---$30,450
Other Expenses---$28,065
Advertising---$23,135
Occupancy---$13,281
Payments to Affiliates---$12,947
Payroll Taxes---$9,100
Fees for Services Accounting---$3,947
Insurance---$2,090
Fees for Services Other---$1,637
Information Technology---$1,592
Depreciation Depletion---$580
Total Functional Expenses$0$0$0$300,878
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
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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, Part VI, Section A, Line 2

Family relationships

Form 990, Part VI, Section A, Line 6

The Local union has members who pay dues for representation on various issues

Form 990, Part VI, Section A, Line 7A

The membership of the Local elects the officers and executive board of the Local

Form 990, Part VI, Section A, Line 7B

May governing body decisions are subject to member approval

Form 990, Part VI, Section B, Line 11B

The President and Treasurer review the 990 before filing

Form 990, Part VI, Section C, Line 19

The Local union makes information available to members upon request

Filing and Contact Details

Filer

Filer Name
American Postal Workers Union
EIN
57-0481225
Phone
8032610344
Address
4921 BROAD RIVER ROAD, COLUMBIA, SC 29212

Signing Officer

Name
Betty James-Leak
Title
President
Phone
8032610344
Signed
2022-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betty James-Leak
Formed
1992
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
1
Employees
10
Volunteers
0

Preparer

Firm
Ira Marc Miller and Co PA
Address
1340 Smith Avenue Suite 200, Baltimore, MD 21209
Preparer
Ira Miller CPA
Phone
4104156807
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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/PYProgramServiceRevenueAmt0268532
IRS990/PYRevenuesLessExpensesAmt037009
IRS990/PYSalariesCompEmpBnftPaidAmt092271
IRS990/PYTotalExpensesAmt0231770
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0268779
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-24888
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt038170
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0580
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt038750
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt038170
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family relationships
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Local union has members who pay dues for representation on various issues
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The membership of the Local elects the officers and executive board of the Local
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3May governing body decisions are subject to member approval
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The President and Treasurer review the 990 before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Local union makes information available to members upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0269183
IRS990/TotalAssetsEOYAmt0243772
IRS990/TotalAssetsGrp/BOYAmt0269183
IRS990/TotalAssetsGrp/EOYAmt0243772
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0300878
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0523
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0523
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268660
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0243772
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt013368
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt013368
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt0275753
IRS990/TotalReportableCompFromOrgAmt081325
IRS990/TotalRevenueGrp/ExclusionAmt0237
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0275753
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275990
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0269183
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0243772
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04921 Broad River Road
IRS990/USAddress/CityNm0Columbia
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029212
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/ProfilePasswordChangeInd0X
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Betty James-Leak
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08032610344
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN POSTAL WORKERS UNION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0570481225
ReturnHeader/Filer/PhoneNum08032610344
ReturnHeader/Filer/USAddress/AddressLine1Txt04921 BROAD RIVER ROAD
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029212
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050523439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ira Marc Miller and Co PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01340 Smith Avenue Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Baltimore
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.00$2.42$3.15$3.08$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.01$2.36$2.87$2.95$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.44$0.00$2.44$2.76$3.01$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.01$2.69$2.69$2.32$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.02$2.32$2.23$1.60$0.64
2019Summary only. Only limited summary data is available for this year.$1.68$0.00$1.68$2.37$2.29$0.07
2018Summary only. Only limited summary data is available for this year.$1.61$0.00$1.61$2.36$2.33$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.00$1.57$2.99$2.40$0.58
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$2.32$2.39$0.07
2015Summary only. Only limited summary data is available for this year.$1.25$0.00$1.24$2.30$2.19$0.11
2014Summary only. Only limited summary data is available for this year.$1.13$0.00$1.13$2.15$1.65$0.51
2013Summary only. Only limited summary data is available for this year.$0.63$0.00$0.63$1.86$1.86$0.00
2012Summary only. Only limited summary data is available for this year.$1.27$0.00$1.27$1.95$2.08$0.14
2011Summary only. Only limited summary data is available for this year.$1.46$0.06$1.41$1.93$1.89$0.04