Civic Intelligence

United Postmasters and Managers of America Retired

EIN 81-4567595 • 501(c)6 • Cleveland, MS

Profile

The purpose of this organization is to promote, assist and instruct retired postmasters and managers in all areas of personal and related items of interest or concern and to work cooperatively in the advancement of upma aims and goals.

901B MapleCleveland, MS 38732

www.unitedpma.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

64th percentile

9.2%

Higher net margin than 64% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

49th percentile

3.6%

Faster asset growth than 49% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-2.0%

Faster revenue growth than 31% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$534,129

Up $18,504 (+3.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$534,129

Up $18,504 (+3.6%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin64th percentile

Revenue

Down

$201,547

Down $4,084 (-2.0%) from 2023

Expenses

Down

$183,043

Down $36,577 (-17%) from 2023

Net Income

Up

$18,504

Up $32,493 (+232%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$600K$400K$200K$0Assets 2017: $320,353Liabilities 2017: $0Net Assets 2017: $320,3532017Assets 2018: $372,443Liabilities 2018: $0Net Assets 2018: $372,4432018Assets 2019: $390,171Liabilities 2019: $0Net Assets 2019: $390,1712019Assets 2020: $500,072Liabilities 2020: $0Net Assets 2020: $500,0722020Assets 2021: $511,071Liabilities 2021: $0Net Assets 2021: $511,0712021Assets 2022: $529,614Liabilities 2022: $0Net Assets 2022: $529,6142022Assets 2023: $515,625Liabilities 2023: $0Net Assets 2023: $515,6252023Assets 2024: $534,129Liabilities 2024: $0Net Assets 2024: $534,1292024

Highlighted filing

2024

Assets$534,129
Liabilities$0
Net Assets$534,129
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$300K$200K$100K$0-$100KRevenue 2017: $281,326Expenses 2017: $158,381Net Income 2017: $122,9452017Revenue 2018: $194,158Expenses 2018: $142,068Net Income 2018: $52,0902018Revenue 2019: $186,763Expenses 2019: $169,035Net Income 2019: $17,7282019Revenue 2020: $169,059Expenses 2020: $59,158Net Income 2020: $109,9012020Revenue 2021: $171,732Expenses 2021: $160,733Net Income 2021: $10,9992021Revenue 2022: $31,873Expenses 2022: $8,139Net Income 2022: $23,7342022Revenue 2023: $205,631Expenses 2023: $219,620Net Income 2023: -$13,9892023Revenue 2024: $201,547Expenses 2024: $183,043Net Income 2024: $18,5042024

Highlighted filing

2024

Revenue$201,547
Expenses$183,043
Net Income$18,504
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$534,129
Liabilities
$0
Net assets
$534,129
Revenue
$201,547
Expenses
$183,043
Net income
$18,504
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.34$0.00$5.34$2.02$1.83$0.19
2023Detailed filing. Detailed filing data is available for this year.$5.16$0.00$5.16$2.06$2.20$0.14
2022Detailed filing. Detailed filing data is available for this year.$5.30$0.00$5.30$0.32$0.08$0.24
2021Detailed filing. Detailed filing data is available for this year.$5.11$0.00$5.11$1.72$1.61$0.11
2020Detailed filing. Detailed filing data is available for this year.$5.00$0.00$5.00$1.69$0.59$1.10
2019Detailed filing. Detailed filing data is available for this year.$3.90$0.00$3.90$1.87$1.69$0.18
2018Summary only. Only limited summary data is available for this year.$3.72$0.00$3.72$1.94$1.42$0.52
2017Summary only. Only limited summary data is available for this year.$3.20$0.00$3.20$2.81$1.58$1.23
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
$201,547
Mission and Program Overview

Mission

The purpose of this organization is to promote, assist and instruct retired postmasters and managers in all areas of personal and related items of interest or concern and to work cooperatively in the advancement of upma aims and goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$394,934$413,268▲ $18,334
Cash and Non-Interest-Bearing Accounts$120,691$120,861▲ $170
Total Assets$515,625$534,129▲ $18,504
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$515,625$534,129▲ $18,504
Total Net Assets Fund Balance$515,625$534,129▲ $18,504
Total Liabilities and Net Assets / Fund Balance$515,625$534,129▲ $18,504
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Charles R PetersPresident
Mandy Heslep WhittenPast Preside
Rosa GonzalezSecretary
Louise NixTreasurer
Kathy FrameVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$183,156
Program Service Revenue
$0
Investment Income
$18,391
Other Revenue
$0
All Other Contributions
$13,256
Change in Net Assets
$18,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,043
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$146,103--$146,103
Office Expenses$31,514$3,063-$34,577
Fees for Services Accounting-$2,363-$2,363
Total Functional Expenses$177,617$5,426$0$183,043
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“This organization is organized with members that are retired postmasters or managers.”

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

“Members who have attended the national convention vote on officers for the upcoming two years.”

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

“Members who have attended the national convention vote on time and place of subsequent convention and officers for the upcoming two years.”

Form 990, Page 6, Part VI, Line 9

“Charles r peters 290 castle street monticello, ky 42633 louise nix 88 rodney nix rd cleveland, ga 30528 rosa gonzalez 1051 bayli lane elkins, ar 72727 kathy frame 4769 lovers lane slatington, pa 18080”

Form 990, Page 6, Part VI, Line 10B

“Each state chapter has its own bylaws.”

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

“Treasurer is responsible for reviewing form 990 with accountant. The form 990 is presented to the executive board at national convention in july.”

Form 990, Page 6, Part VI, Line 19

“Form 990 is maintained with an officer at 901b maple st, cleveland, ms and is available for review by all members upon request.”

Filing and Contact Details

Filer

Filer Name
United Postmasters and Managers of
EIN
81-4567595
Phone
6627210151
Address
901B MAPLE, CLEVELAND, MS 38732

Signing Officer

Name
Mandy Heslep Whitten
Title
Past President
Phone
6627210151
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles R Peters
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Jackson Braswell Mullins & Bailey Pa
Address
PO BOX 298, CLEVELAND, MS 38732
Preparer
Michelle O Bailey
Phone
6628431555
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The purpose of this organization is to promote, assist and instruct retired postmasters and managers in all areas of personal and related items of interest or concern and to work cooperatively in the advancement of upma aims and goals.”

Raw XML Appendix248 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/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS ORGANIZATION IS ORGANIZED WITH MEMBERS THAT ARE RETIRED POSTMASTERS OR MANAGERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS WHO HAVE ATTENDED THE NATIONAL CONVENTION VOTE ON OFFICERS FOR THE UPCOMING TWO YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS WHO HAVE ATTENDED THE NATIONAL CONVENTION VOTE ON TIME AND PLACE OF SUBSEQUENT CONVENTION AND OFFICERS FOR THE UPCOMING TWO YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHARLES R PETERS 290 CASTLE STREET MONTICELLO, KY 42633 LOUISE NIX 88 RODNEY NIX RD CLEVELAND, GA 30528 ROSA GONZALEZ 1051 BAYLI LANE ELKINS, AR 72727 KATHY FRAME 4769 LOVERS LANE SLATINGTON, PA 18080
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH STATE CHAPTER HAS ITS OWN BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TREASURER IS RESPONSIBLE FOR REVIEWING FORM 990 WITH ACCOUNTANT. THE FORM 990 IS PRESENTED TO THE EXECUTIVE BOARD AT NATIONAL CONVENTION IN JULY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990 IS MAINTAINED WITH AN OFFICER AT 901B MAPLE ST, CLEVELAND, MS AND IS AVAILABLE FOR REVIEW BY ALL MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MANDY HESLEP WHITTEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PAST PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06627210151
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNITED POSTMASTERS AND MANAGERS OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICA RETIRED
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0814567595
ReturnHeader/Filer/PhoneNum06627210151
ReturnHeader/Filer/USAddress/AddressLine1Txt0901B MAPLE
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACKSON BRASWELL MULLINS & BAILEY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 298
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038732
ReturnHeader/PreparerPersonGrp/PhoneNum06628431555
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE O BAILEY
ReturnHeader/ReturnTs02025-10-14T17:33:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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