Civic Intelligence

Nalc Disaster Relief Foundation

EIN 83-1184866 • 501(c)3 • Washington, DC

Pub. 78 Eligible

Profile

To support members of nalc and their immediate families who are affected by natural disasters and emergencies, including but not limited to floods, earthquakes, fires, tornadoes, and hurricanes.

100 Indiana Avenue NWWashington, DC 20001-2144

www.nalc.org/member-benefits

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

20th percentile

-26%

Higher net margin than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

41st percentile

-8.5%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Down

$359,995

Down $89,506 (-20%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$359,995

Down $89,506 (-20%) from 2024

Revenue

Down

$347,720

Down $100,053 (-22%) from 2024

Expenses

Up

$437,226

Up $212,427 (+94%) from 2024

Net Income

Down

-$89,506

Down $312,480 (-140%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2019: $48,444Liabilities 2019: $02019Assets 2020: $38,282Liabilities 2020: $0Net Assets 2020: $38,2822020Assets 2021: $103,967Liabilities 2021: $0Net Assets 2021: $103,9672021Assets 2022: $227,047Liabilities 2022: $0Net Assets 2022: $227,0472022Assets 2023: $226,527Liabilities 2023: $0Net Assets 2023: $226,5272023Assets 2024: $449,501Liabilities 2024: $0Net Assets 2024: $449,5012024Assets 2025: $359,995Liabilities 2025: $0Net Assets 2025: $359,9952025

Highlighted filing

2025

Assets$359,995
Liabilities$0
Net Assets$359,995

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2019: $199,329Expenses 2019: $150,885Net Income 2019: $48,4442019Revenue 2020: $351,626Expenses 2020: $361,788Net Income 2020: -$10,1622020Revenue 2021: $539,004Expenses 2021: $473,319Net Income 2021: $65,6852021Revenue 2022: $805,496Expenses 2022: $682,416Net Income 2022: $123,0802022Revenue 2023: $415,555Expenses 2023: $416,075Net Income 2023: -$5202023Revenue 2024: $447,773Expenses 2024: $224,799Net Income 2024: $222,9742024Revenue 2025: $347,720Expenses 2025: $437,226Net Income 2025: -$89,5062025

Highlighted filing

2025

Revenue$347,720
Expenses$437,226
Net Income-$89,506

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 19, 2025
Return Version
2024v5.2
Gross Receipts
$347,720
Mission and Program Overview

Mission

To support members of nalc and their immediate families who are affected by natural disasters and emergencies, including but not limited to floods, earthquakes, fires, tornadoes, and hurricanes.

To support nalc members affected by natural disasters and other emergencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$449,501$359,995▼ $89,506
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$449,501$359,995▼ $89,506
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$449,501$359,995▼ $89,506
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$449,501$359,995▼ $89,506
Total Liabilities and Net Assets / Fund Balance$449,501$359,995▼ $89,506
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Christina Vela DavidsonPresidentPT$144,383$144,383
Sandra LaemmelDirectorPT$122,882$122,882
Richard ThurmanDirectorPT$12,527$12,527
Matthew RoseDirectorPT$7,741$7,741
Anita GuzikDirectorPT$5,522$5,522
Gary MullinsDirectorPT$3,365$3,365
Antonia ShieldsSecretary & TreasurerPT$1,597$1,597

Board Members and Trustees

NameTitle
Manuel Peralta JrVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$347,676
Program Service Revenue
$0
Investment Income
$44
Other Revenue
$0
All Other Contributions
$347,676
Change in Net Assets
$-89,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$427,400
Other Expenses$9,826
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$427,400--$427,400
Office Expenses-$9,826$0$9,826
Total Functional Expenses$427,400$9,826$0$437,226
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

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

Governance Explanations

PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP:

Directors richard thurman, matthew rose, gary mullins, anita guzik, and sandra laemmel and officers christina vela davidson, manuel peralta jr, and antonia shields have a business relationship through the national association of letter carriers.

PART VI, SECTION B, LINE 11B - REVIEW OF FORM 990:

The foundation has engaged a certified public accounting firm ("cpa") to prepare the form 990. The cpa firm forwards a copy to the secretary-treasurer of nalc, sole member of foundation, for review and provide any comments for revision to the cpa firm. A final copy is provided to the foundation president for final review and approval prior to signature and filing with the irs.

PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS:

The foundation will make available its governing documents and financial statements upon request.

Part VII, Section A, Column F - Amount of Other Compensation

$113,430 represents the amount calculated by the plan actuary as to the change in actuarial value in defined benefits. This amount reported does not constitute actual outlays of compensation to the officers.

Filing and Contact Details

Filer

Filer Name
Nalc Disaster Relief Foundation
EIN
83-1184866
In Care Of
% CHRISTINA VELA DAVIDSON
Phone
2026622489
Address
100 INDIANA AVENUE NW, WASHINGTON, DC 20001-2144

Signing Officer

Name
Christina Vela Davidson
Title
President
Phone
2026622489
Signed
2025-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Vela Davidson
Formed
2018
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
8

Preparer

Firm
Withumsmithbrownpc
Address
1800 TYSONS BOULEVARD SUITE 800, TYSONS, VA 22102
Preparer
Richard Ruvelson
Phone
3012726000
Supplemental Narrative

Financial Statement Notes

Part X, Line 2 - Fin 48 Footnote

The disaster relief fund is exempt from federal income tax, except for income tax on unrelated business income, under section 501(c)(3) of the internal revenue code. The disaster relief fund incurred no unrelated business income tax for the years ended march 31, 2025 and 2024. Accounting principles generally accepted in the united states of america require management to evaluate income tax positions taken and accrue an income tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has evaluated the income tax positions taken and concluded that as of march 31, 2025 and 2024 there are no uncertain positions taken or expected to be taken that would require accrual of a liability in the consolidated financial statements. Nalc is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. Should such penalties and interest be incurred, nalc's policy is to recognize them as administrative expenses.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NALC DISASTER RELIEF FOUNDATION REQUIRES NALC TO PROVIDE A PRO FORMA OF SCHEDULE A PART III IN SATISFACTION OF THE PUBLIC SUPPORT TEST UNDER SECTION 509(A)(2).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1NALC MEMBERS MUST SUBMIT A GRANT REQUEST TO THE FOUNDATION FOR SUPPORT THROUGH THEIR LOCAL BRANCH. THE LOCAL BRANCHES THEN FORWARD THE GRANT REQUEST TO THE FOUNDATION'S OFFICE FOR REVIEW OF THE APPLICATIONS BY THE BOARD, WHO THEN VOTE FOR THOSE GRANT REQUESTS TO APPROVE FOR DISBURSEMENT. UPON APPROVAL OF AN APPLICATION, THE GRANT DISBURSEMENTS ARE PREPARED FOR SIGNATURE BY TWO OFFICERS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART IV, SECTION A, LINE 3B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PART IV SECTION A, LINE 3C
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0427400
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IRS990ScheduleA/SupportSumAmt0427400
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE DISASTER RELIEF FUND IS EXEMPT FROM FEDERAL INCOME TAX, EXCEPT FOR INCOME TAX ON UNRELATED BUSINESS INCOME, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE DISASTER RELIEF FUND INCURRED NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED MARCH 31, 2025 AND 2024. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE INCOME TAX POSITIONS TAKEN AND ACCRUE AN INCOME TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THE INCOME TAX POSITIONS TAKEN AND CONCLUDED THAT AS OF MARCH 31, 2025 AND 2024 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE ACCRUAL OF A LIABILITY IN THE CONSOLIDATED FINANCIAL STATEMENTS. NALC IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. IN ADDITION, THERE HAVE BEEN NO TAX RELATED INTEREST OR PENALTIES FOR THE PERIODS PRESENTED IN THESE FINANCIAL STATEMENTS. SHOULD SUCH PENALTIES AND INTEREST BE INCURRED, NALC'S POLICY IS TO RECOGNIZE THEM AS ADMINISTRATIVE EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2 - FIN 48 FOOTNOTE
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0302400
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt119500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt212500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt393000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0HURRICANES RELIEF SUPPORT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1TORNADO RELIEF SUPPORT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2FLOOD RELIEF SUPPORT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3WILDFIRE RELIEF SUPPORT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt094
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt15
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt25
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt319
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE NATIONAL ASSOCIATION OF LETTER CARRIERS DISASTER RELIEF FOUNDATION DOES NOT MONITOR THE USE OF GRANTS AFTER DISBURSEMENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0198637
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt016129
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt031828
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt021517
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MANUEL PERALTA JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0268111
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0This represents the annual change in actuarial value of a qualified defined benefit plan, as calculated by the plan actuary. This does not represent actual cash outlays.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II COLUMN C - DEFERRED COMPENSATION:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTORS RICHARD THURMAN, MATTHEW ROSE, GARY MULLINS, ANITA GUZIK, AND SANDRA LAEMMEL AND OFFICERS CHRISTINA VELA DAVIDSON, MANUEL PERALTA JR, AND ANTONIA SHIELDS HAVE A BUSINESS RELATIONSHIP THROUGH THE NATIONAL ASSOCIATION OF LETTER CARRIERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION HAS ENGAGED A CERTIFIED PUBLIC ACCOUNTING FIRM ("CPA") TO PREPARE THE FORM 990. THE CPA FIRM FORWARDS A COPY TO THE SECRETARY-TREASURER OF NALC, SOLE MEMBER OF FOUNDATION, FOR REVIEW AND PROVIDE ANY COMMENTS FOR REVISION TO THE CPA FIRM. A FINAL COPY IS PROVIDED TO THE FOUNDATION PRESIDENT FOR FINAL REVIEW AND APPROVAL PRIOR TO SIGNATURE AND FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOUNDATION WILL MAKE AVAILABLE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3$113,430 represents the amount calculated by the plan actuary as to the change in actuarial value in defined benefits. This amount reported does not constitute actual outlays of compensation to the officers.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION B, LINE 11B - REVIEW OF FORM 990:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VII, SECTION A, COLUMN F - AMOUNT OF OTHER COMPENSATION
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false

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