Civic Intelligence

National Postal Mail Handlers Union Local 329

990 • Fiscal year 2017 • EIN 62-1043355

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 20, 2018

1818 WinchesterMemphis, TN 38116

(901) 345-8670

Siviq Scores

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

Liabilities / Assets

100th percentile

3.35x

Higher debt load relative to assets than 100% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

0.26x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

54th percentile

6.0%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

73rd percentile

$88,020

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

1st percentile

-41%

Faster asset growth than 1% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-2.9%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$48,289

Down $33,998 (-41%) from 2016

Net Assets

Up

-$113,405

Up $37,922 (+25%) from 2016

Liabilities

Down

$161,694

Down $71,920 (-31%) from 2016

Revenue

Down

$627,513

Down $18,484 (-2.9%) from 2016

Expenses

Down

$589,591

Down $36,248 (-5.8%) from 2016

Net Income

Up

$37,922

Up $17,764 (+88%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $228,794Liabilities 2010: $586,863Net Assets 2010: -$358,0692010Assets 2011: $184,402Liabilities 2011: $497,324Net Assets 2011: -$312,9222011Assets 2012: $165,506Liabilities 2012: $430,382Net Assets 2012: -$264,8762012Assets 2013: $151,946Liabilities 2013: $371,586Net Assets 2013: -$219,6402013Assets 2014: $122,551Liabilities 2014: $328,657Net Assets 2014: -$206,1062014Assets 2015: $91,092Liabilities 2015: $257,584Net Assets 2015: -$166,4922015Assets 2016: $82,287Liabilities 2016: $233,614Net Assets 2016: -$151,3272016Assets 2017: $48,289Liabilities 2017: $161,694Net Assets 2017: -$113,4052017Assets 2018: $79,013Liabilities 2018: $90,220Net Assets 2018: -$11,2072018Assets 2019: $95,099Liabilities 2019: $40,364Net Assets 2019: $54,7352019Assets 2020: $164,534Liabilities 2020: $2,305Net Assets 2020: $162,2292020Assets 2021: $388,646Liabilities 2021: $124,402Net Assets 2021: $264,2442021Assets 2022: $354,109Liabilities 2022: $4,416Net Assets 2022: $349,6932022Assets 2023: $415,135Liabilities 2023: $1,632Net Assets 2023: $413,5032023Assets 2024: $497,539Liabilities 2024: $903Net Assets 2024: $496,6362024

Highlighted filing

2017

Assets$48,289
Liabilities$161,694
Net Assets-$113,405

Operations Trend

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

$1.0M$500K$0Expenses 2010: $621,4462010Expenses 2011: $683,3102011Expenses 2012: $675,4602012Revenue 2013: $625,341Expenses 2013: $580,105Net Income 2013: $45,2362013Revenue 2014: $702,402Expenses 2014: $688,870Net Income 2014: $13,5322014Revenue 2015: $831,975Expenses 2015: $769,016Net Income 2015: $62,9592015Revenue 2016: $645,997Expenses 2016: $625,839Net Income 2016: $20,1582016Revenue 2017: $627,513Expenses 2017: $589,591Net Income 2017: $37,9222017Revenue 2018: $597,613Expenses 2018: $495,415Net Income 2018: $102,1982018Revenue 2019: $561,263Expenses 2019: $495,321Net Income 2019: $65,9422019Revenue 2020: $583,206Expenses 2020: $475,712Net Income 2020: $107,4942020Revenue 2021: $670,481Expenses 2021: $568,466Net Income 2021: $102,0152021Revenue 2022: $743,010Expenses 2022: $657,561Net Income 2022: $85,4492022Revenue 2023: $806,173Expenses 2023: $742,363Net Income 2023: $63,8102023Revenue 2024: $884,479Expenses 2024: $801,346Net Income 2024: $83,1332024

Highlighted filing

2017

Revenue$627,513
Expenses$589,591
Net Income$37,922
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 20, 2018
Return Version
2017v2.2
Gross Receipts
$787,821
Mission and Program Overview

Mission

Local 329 is a branch of National Postal Mail Handlers Union. The National Postal Mail Handlers Union is a Nation Organization dedicated to advancing the interest of its member and their families. The primary purpose of the Union is to negotiate and enforce labor contracts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$49,566$49,251▼ $315
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-
Prepaid Expenses and Deferred Charges-$0-
Cash and Non-Interest-Bearing Accounts$18,518$-965▼ $19,483
Total Assets$82,287$48,289▼ $33,998
Other Assets Total$14,203$3▼ $14,200
Liabilities
Other Liabilities$231,519$158,964▼ $72,555
Accounts Payable and Accrued Expenses$2,095$2,730▲ $635
Total Liabilities$233,614$161,694▼ $71,920
Net Assets / Fund Balance
Unrestricted Net Assets$-151,327$-113,405▲ $37,922
Total Net Assets Fund Balance$-151,327$-113,405▲ $37,922
Total Liabilities and Net Assets / Fund Balance$82,287$48,289▼ $33,998

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$190,087$190,087
Leasehold Improvements$1,151$166,603$167,754
Other Land Buildings-$110,639$110,639
Land$48,100-$48,100
Equipment-$41,191$41,191
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John MaconPresidentFT$88,020$88,020
Gregory KingTreasurerFT$68,820$68,820
Lyndon CoxState RepPT$9,694$9,694
Charles HillVice PresidentPT$6,884$6,884
Robert MitchellBranch PresidenPT$6,882$6,882
Clay Nelson IIIState RepPT$6,776$6,776
Julius TakacsBranch PresidenPT$6,434$6,434
Woodrow DouglasBranch PresidenPT$6,012$6,012
Randall LawsonBranch PresidenPT$5,915$5,915
Chester GetterBranch PresidenPT$5,606$5,606
Glen BoylandRecording SecPT$5,475$5,475
Calvin BookerBranch PresidenPT$5,078$5,078
Revenue and Support

Revenue Composition

Contributions and Grants
$66,752
Program Service Revenue
$556,561
Investment Income
$0
Other Revenue
$4,200
Change in Net Assets
$37,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,587
Other Expenses$256,426
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$221,596
Payments to Affiliates$100,104$5,269-$105,373
Other Salaries and Wages$42,386$2,231-$44,617
Pension Plan Contributions$33,899$1,784-$35,683
Payroll Taxes$23,456$1,235-$24,691
Occupancy$11,522$606-$12,128
Fees for Services Accounting$9,787$515-$10,302
Travel$8,913$469-$9,382
Office Expenses$8,598$453-$9,051
All Other Expenses$7,876$415-$8,291
Insurance$6,568$346-$6,914
Benefits to Members$6,578--$6,578
Other Expenses$5,447$287-$5,734
Interest$1,716$90-$1,806
Depreciation Depletion$299$16-$315
Total Functional Expenses$349,923$18,072$0$589,591
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
No
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
Note payable$107,142
Pension fund payable$41,552
Accrued payroll tax$10,268
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The current local President and Treasurer review the form 990 prior to is filing on the due date.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

By sworn oath

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
National Postal Mail Handlers Union
EIN
62-1043355
Phone
9013458670
Address
1818 Winchester, Memphis, TN 38116

Signing Officer

Name
Gregory King
Title
Treasurer
Signed
2018-06-20
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
0
Employees
62

Preparer

Firm
Whitehorn CPA Pc
Address
875 W Poplar Ave Ste 23-354, COLLIERVILLE, TN 38017
Preparer
Michael Whitehorn CPA
Phone
9015072185
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Local 329 is a branch of National Postal Mail Handlers Union. The National Postal Mail Handlers Union is a Nation Organization dedicated to advancing the interest of its member and their families. The primary purpose of the Union is to negotiate and enforce labor contracts.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-151327
IRS990/NetAssetsOrFundBalancesEOYAmt0-113405
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-9175
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-9175
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0-9175
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0606
IRS990/OccupancyGrp/ProgramServicesAmt011522
IRS990/OccupancyGrp/TotalAmt012128
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0453
IRS990/OfficeExpensesGrp/ProgramServicesAmt08598
IRS990/OfficeExpensesGrp/TotalAmt09051
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt014203
IRS990/OtherAssetsTotalGrp/EOYAmt03
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Miscellaneous other
IRS990/OtherExpensesGrp/Desc1Tax & license
IRS990/OtherExpensesGrp/Desc2Telephone
IRS990/OtherExpensesGrp/Desc3Repair & maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02408
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11495
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2453
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3287
IRS990/OtherExpensesGrp/ProgramServicesAmt045762
IRS990/OtherExpensesGrp/ProgramServicesAmt128405
IRS990/OtherExpensesGrp/ProgramServicesAmt28607
IRS990/OtherExpensesGrp/ProgramServicesAmt35447
IRS990/OtherExpensesGrp/TotalAmt048170
IRS990/OtherExpensesGrp/TotalAmt129900
IRS990/OtherExpensesGrp/TotalAmt29060
IRS990/OtherExpensesGrp/TotalAmt35734
IRS990/OtherLiabilitiesGrp/BOYAmt0231519
IRS990/OtherLiabilitiesGrp/EOYAmt0158964
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Reimbursed expenses
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013375
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013375
IRS990/OtherRevenueTotalAmt013375
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02231
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042386
IRS990/OtherSalariesAndWagesGrp/TotalAmt044617
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt05269
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0100104
IRS990/PaymentsToAffiliatesGrp/TotalAmt0105373
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01235
IRS990/PayrollTaxesGrp/ProgramServicesAmt023456
IRS990/PayrollTaxesGrp/TotalAmt024691
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01784
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt033899
IRS990/PensionPlanContributionsGrp/TotalAmt035683
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/Desc0Membership dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0556561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0556561
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0200
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0237045
IRS990/PYOtherRevenueAmt079086
IRS990/PYProgramServiceRevenueAmt0566911
IRS990/PYRevenuesLessExpensesAmt020158
IRS990/PYSalariesCompEmpBnftPaidAmt0388594
IRS990/PYTotalExpensesAmt0625839
IRS990/PYTotalRevenueAmt0645997
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt037922
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt066752
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0190087
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0190087
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041191
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041191
IRS990ScheduleD/LandGrp/BookValueAmt048100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt048100
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01151
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0166603
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0167754
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0110639
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0110639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010268
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1107142
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt241552
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued payroll tax
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Note payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Pension fund payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt049251
IRS990ScheduleD/TotalLiabilityAmt0158964
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The current local President and Treasurer review the form 990 prior to is filing on the due date.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1By sworn oath
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt082287
IRS990/TotalAssetsEOYAmt048289
IRS990/TotalAssetsGrp/BOYAmt082287
IRS990/TotalAssetsGrp/EOYAmt048289
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt066752
IRS990/TotalEmployeeCnt062
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018072
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0349923
IRS990/TotalFunctionalExpensesGrp/TotalAmt0589591

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.98$0.01$4.97$8.84$8.01$0.83
2023Detailed filing. Detailed filing data is available for this year.$4.15$0.02$4.14$8.06$7.42$0.64
2022Detailed filing. Detailed filing data is available for this year.$3.54$0.04$3.50$7.43$6.58$0.85
2021Detailed filing. Detailed filing data is available for this year.$3.89$1.24$2.64$6.70$5.68$1.02
2020Detailed filing. Detailed filing data is available for this year.$1.65$0.02$1.62$5.83$4.76$1.07
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.40$0.55$5.61$4.95$0.66
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.90$0.11$5.98$4.95$1.02
2017Detailed filing. Detailed filing data is available for this year.$0.48$1.62$1.13$6.28$5.90$0.38
2016Detailed filing. Detailed filing data is available for this year.$0.82$2.34$1.51$6.46$6.26$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.91$2.58$1.66$8.32$7.69$0.63
2014Detailed filing. Detailed filing data is available for this year.$1.23$3.29$2.06$7.02$6.89$0.14
2013Detailed filing. Detailed filing data is available for this year.$1.52$3.72$2.20$6.25$5.80$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$4.30$2.65$6.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$4.97$3.13$6.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$5.87$3.58$6.21