Civic Intelligence

American Postal Workers Union Area Local 192

990EZ • Fiscal year 2024 • EIN 62-0761735

Jan 01, 2024 to Dec 31, 2024 • Filed on May 12, 2025

PO Box 22072Chattanooga, TN 37422

(423) 499-3703

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

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

Liabilities / Revenue

56th percentile

0.00x

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

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

Net Margin

87th percentile

27%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

91st percentile

$30,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

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

Asset Growth

79th percentile

15%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

72nd percentile

13%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Up

$400,724

Up $52,850 (+15%) from 2023

Net Assets

$400,724

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$192,634

Up $21,472 (+13%) from 2023

Expenses

Down

$139,784

Down $2,181 (-1.5%) from 2023

Net Income

Up

$52,850

Up $23,653 (+81%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $118,362Liabilities 2011: $02011Assets 2012: $146,691Liabilities 2012: $9,4412012Assets 2013: $171,846Liabilities 2013: $1,9702013Assets 2014: $186,138Liabilities 2014: $2,424Net Assets 2014: $183,7142014Assets 2015: $223,461Liabilities 2015: $1,339Net Assets 2015: $222,1222015Assets 2016: $244,398Liabilities 2016: $1,907Net Assets 2016: $242,4912016Assets 2017: $281,024Liabilities 2017: $3,083Net Assets 2017: $277,9412017Assets 2018: $282,092Liabilities 2018: $2,878Net Assets 2018: $279,2142018Assets 2019: $296,448Liabilities 2019: $1,7992019Assets 2020: $315,905Liabilities 2020: $9522020Assets 2021: $322,160Liabilities 2021: $0Net Assets 2021: $322,1602021Assets 2022: $318,677Liabilities 2022: $0Net Assets 2022: $318,6772022Assets 2023: $347,874Liabilities 2023: $02023Assets 2024: $400,724Liabilities 2024: $0Net Assets 2024: $400,7242024

Highlighted filing

2024

Assets$400,724
Liabilities$0
Net Assets$400,724

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $133,518Expenses 2011: $129,239Net Income 2011: $4,2792011Revenue 2012: $144,628Expenses 2012: $120,762Net Income 2012: $23,8662012Revenue 2013: $117,302Expenses 2013: $84,676Net Income 2013: $32,6262013Revenue 2014: $110,465Expenses 2014: $96,627Net Income 2014: $13,8382014Revenue 2015: $141,156Expenses 2015: $76,893Net Income 2015: $64,2632015Revenue 2016: $109,441Expenses 2016: $89,072Net Income 2016: $20,3692016Revenue 2017: $139,327Expenses 2017: $103,877Net Income 2017: $35,4502017Revenue 2018: $129,051Expenses 2018: $127,778Net Income 2018: $1,2732018Revenue 2019: $135,664Expenses 2019: $120,228Net Income 2019: $15,4362019Revenue 2020: $133,568Expenses 2020: $113,264Net Income 2020: $20,3042020Revenue 2021: $123,805Expenses 2021: $116,871Net Income 2021: $6,9342021Revenue 2022: $144,973Expenses 2022: $148,456Net Income 2022: -$3,4832022Revenue 2023: $171,162Expenses 2023: $141,965Net Income 2023: $29,1972023Revenue 2024: $192,634Expenses 2024: $139,784Net Income 2024: $52,8502024

Highlighted filing

2024

Revenue$192,634
Expenses$139,784
Net Income$52,850
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$192,634
Mission and Program Overview

Mission

Negotiate and monitor union contracts

Labor Union Organization that represents members and non-members in collective bargaining and issues with management in employment

Program Services

DescriptionGrantsExpenses
Service was provided to more than 350 members in the form of contract negotiations, Local Agreements with management, and representing in the grievance process--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judy StockerPresidentPT$30,000-$30,000
Melodie HambrickVice President/Chief StewardPT$14,400-$14,400
Joe ScruggsSecretary/TreasurerPT$7,200-$7,200
Filing and Contact Details

Filer

Filer Name
American Postal Workers Union
EIN
62-0761735
Phone
4234993703
Address
PO Box 22072, Chattanooga, TN 37422

Signing Officer

Name
Joe Scruggs
Title
Secretary/Treasurer
Phone
4236451057
Signed
2025-05-12
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

Part 1 line 8 reimbursement from national $17568

Form 990-EZ, Part I, Line 16

Part 1 line 16 insurance liability d and o $2251 membership and dues $2205 membership promotion $2588 reconciliation $29 supplies $2073 books, subscriptions, reference $2555 conference, conventions, meetings $30127

Raw XML Appendix115 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Joe Scruggs
IRS990EZ/BooksInCareOfDetail/PhoneNum04234993703
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 22072
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Chattanooga
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037422
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0347874
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0400724
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt052850
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06117
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0347874
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0400724
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0192634
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02257
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0172809
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0347874
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0400724
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0347874
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0400724
IRS990EZ/OccupancyRentUtltsAndMaintAmt010777
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt032
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt112
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt224
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt030000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt17200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt214400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Judy Stocker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Joe Scruggs
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Melodie Hambrick
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary/Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President/Chief Steward
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt041828
IRS990EZ/OtherRevenueTotalAmt017568
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Labor Union Organization that represents members and non-members in collective bargaining and issues with management in employment
IRS990EZ/PrintingPublicationsPostageAmt07975
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Service was provided to more than 350 members in the form of contract negotiations, Local Agreements with management, and representing in the grievance process
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt073087
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TN
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0139784
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0192634
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0chattapwu.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART 1 LINE 8 REIMBURSEMENT FROM NATIONAL $17568
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART 1 LINE 16 INSURANCE LIABILITY D AND O $2251 MEMBERSHIP AND DUES $2205 MEMBERSHIP PROMOTION $2588 RECONCILIATION $29 SUPPLIES $2073 BOOKS, SUBSCRIPTIONS, REFERENCE $2555 CONFERENCE, CONVENTIONS, MEETINGS $30127
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Joe Scruggs
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary/Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04236451057
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN POSTAL WORKERS UNION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0620761735
ReturnHeader/Filer/PhoneNum04234993703
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 22072
ReturnHeader/Filer/USAddress/CityNm0Chattanooga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037422
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-12T11:42:27-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.01$0.00$4.01$1.93$1.40$0.53
2023Summary only. Only limited summary data is available for this year.$3.48$0.00$1.71$1.42$0.29
2022Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$1.45$1.48$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.00$3.22$1.24$1.17$0.07
2020Summary only. Only limited summary data is available for this year.$3.16$0.01$1.34$1.13$0.20
2019Summary only. Only limited summary data is available for this year.$2.96$0.02$1.36$1.20$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.03$2.79$1.29$1.28$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.81$0.03$2.78$1.39$1.04$0.35
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.02$2.42$1.09$0.89$0.20
2015Detailed filing. Detailed filing data is available for this year.$2.23$0.01$2.22$1.41$0.77$0.64
2014Detailed filing. Detailed filing data is available for this year.$1.86$0.02$1.84$1.10$0.97$0.14
2013Summary only. Only limited summary data is available for this year.$1.72$0.02$1.17$0.85$0.33
2012Summary only. Only limited summary data is available for this year.$1.47$0.09$1.45$1.21$0.24
2011Summary only. Only limited summary data is available for this year.$1.18$0.00$1.34$1.29$0.04