Civic Intelligence

Inland Empire Area Apwu Local 338

EIN 91-6056177 • 501(c)5 • Spokane, WA

Profile

The organization is a local trade union for postal workers with the primary purpose to provide member services including education and training, arbitration, and collective bargaining.

PO Box 9880Spokane, WA 99209

n/A

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.04x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.02x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

37th percentile

-1.7%

Higher net margin than 37% of similar nonprofits.

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

Top Officer Pay

71st percentile

$6,951

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

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

Asset Growth

37th percentile

-2.8%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

61st percentile

5.1%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Down

$102,419

Down $2,982 (-2.8%) from 2023

Liabilities

Up

$4,060

Up $163 (+4.2%) from 2023

Net Assets

Down

$98,359

Down $3,145 (-3.1%) from 2023

Revenue

Up

$183,349

Up $8,919 (+5.1%) from 2023

Expenses

Up

$186,494

Up $17,639 (+10%) from 2023

Net Income

Down

-$3,145

Down $8,720 (-156%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $46,980Liabilities 2011: $1,8922011Assets 2012: $66,027Liabilities 2012: $1,1852012Assets 2013: $74,745Liabilities 2013: $1,071Net Assets 2013: $73,6742013Assets 2014: $85,791Liabilities 2014: $935Net Assets 2014: $84,8562014Assets 2015: $89,096Liabilities 2015: $937Net Assets 2015: $88,1592015Assets 2016: $81,775Liabilities 2016: $2,747Net Assets 2016: $79,0282016Assets 2017: $90,444Liabilities 2017: $1,434Net Assets 2017: $89,0102017Assets 2018: $79,983Liabilities 2018: $1,699Net Assets 2018: $78,2842018Assets 2019: $66,888Liabilities 2019: $1,312Net Assets 2019: $65,5762019Assets 2020: $113,610Liabilities 2020: $3,551Net Assets 2020: $110,0592020Assets 2021: $128,164Liabilities 2021: $2,451Net Assets 2021: $125,7132021Assets 2022: $101,224Liabilities 2022: $5,295Net Assets 2022: $95,9292022Assets 2023: $105,401Liabilities 2023: $3,897Net Assets 2023: $101,5042023Assets 2024: $102,419Liabilities 2024: $4,060Net Assets 2024: $98,3592024

Highlighted filing

2024

Assets$102,419
Liabilities$4,060
Net Assets$98,359

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $97,627Expenses 2011: $87,849Net Income 2011: $9,7782011Revenue 2012: $99,348Expenses 2012: $79,594Net Income 2012: $19,7542012Revenue 2013: $86,512Expenses 2013: $77,680Net Income 2013: $8,8322013Revenue 2014: $86,458Expenses 2014: $75,276Net Income 2014: $11,1822014Revenue 2015: $91,861Expenses 2015: $88,558Net Income 2015: $3,3032015Revenue 2016: $97,350Expenses 2016: $106,481Net Income 2016: -$9,1312016Revenue 2017: $112,780Expenses 2017: $102,798Net Income 2017: $9,9822017Revenue 2018: $116,523Expenses 2018: $127,250Net Income 2018: -$10,7272018Revenue 2019: $136,051Expenses 2019: $148,760Net Income 2019: -$12,7092019Revenue 2020: $128,866Expenses 2020: $84,383Net Income 2020: $44,4832020Revenue 2021: $142,578Expenses 2021: $126,924Net Income 2021: $15,6542021Revenue 2022: $157,936Expenses 2022: $187,719Net Income 2022: -$29,7832022Revenue 2023: $174,430Expenses 2023: $168,855Net Income 2023: $5,5752023Revenue 2024: $183,349Expenses 2024: $186,494Net Income 2024: -$3,1452024

Highlighted filing

2024

Revenue$183,349
Expenses$186,494
Net Income-$3,145

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.04$0.98$1.83$1.86$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.04$1.02$1.74$1.69$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.05$0.96$1.58$1.88$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.28$0.02$1.26$1.43$1.27$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.14$0.04$1.10$1.29$0.84$0.44
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$1.36$1.49$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.02$0.78$1.17$1.27$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.89$1.13$1.03$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.03$0.79$0.97$1.06$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$0.92$0.89$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.85$0.86$0.75$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.75$0.01$0.74$0.87$0.78$0.09
2012Summary only. Only limited summary data is available for this year.$0.66$0.01$0.99$0.80$0.20
2011Summary only. Only limited summary data is available for this year.$0.47$0.02$0.98$0.88$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$183,349
Mission and Program Overview

Mission

The organization is a local trade union for postal workers with the primary purpose to provide member services including education and training, arbitration, and collective bargaining.

Program Services

DescriptionGrantsExpenses
THE LOCAL REPRESENTS POSTAL WORKERS IN THE INLAND EMPIRE TO SECURE, THROUGH COLLECTIVE BARGAINING, BETTER WORKING CONDITIONS FOR ALL ITS MEMBERS. THE LOCAL SERVES OVER 310 MEMBERS INCLUDING RETIRED MEMBERS.-$158,103
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LINDA BUNCHPresidentPT$6,951-$6,951
RONALD WHYELVice PresidePT$6,869-$6,869
ROBERT OLSONSecretary/TrPT$5,597-$5,597
SHERI BUTLERAssociate Of-$5,247-$5,247
TARA SMITHClerk Craft-$5,017-$5,017
MICHAEL POSSMotor Veh Cr-$5,001-$5,001
DENNIS HAIDERChief Truste-$4,704-$4,704
WANDA EMMERTEditor-$2,837-$2,837
GARDENIA LIKENSTrustee-$2,066-$2,066
BENJAMIN SILVATrustee-$200-$200
VANESSA WONGTrustee-$200-$200
BELINDA TREVINOEditor-$0--
CHARLOTTE RAHNMaint Craft-$0--
KATHERINA GUERREROIncoming Tre-$0--
Filing and Contact Details

Filer

Filer Name
Inland Empire Area Apwu Local 338
EIN
91-6056177
Phone
5093263699
Address
PO BOX 9880, SPOKANE, WA 99209

Signing Officer

Name
Katherina Guerrero
Title
Incoming Treasurer
Phone
5093263699
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Pierson CPA Pllc
Address
201 W FRANCIS AVE STE H, SPOKANE, WA 99205
Preparer
Lori a Pierson
Phone
5094650762
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses office exp. 2,210 office copier 815 computer repairs 132 shredding service 87 telephone & internet 3,897 travel 38,782 meetings 1,404 registrations 915 insurance 907 per capita 8,903 bank fees 1,434 computer supplies/softwar 1,860 training materials 453 organizing expenses 7,275 local website 4,757 election expenses 1,191 non-investment depreciation 1,483 total 76,505

Form 990-ez, Part II, Line 24

Equipment, furniture, fixtures 48,795 53,787 less accumulated depreciation 48,733 50,216 total 62 3,571

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 3,897 4,060

Form 990-ez, Part III

The organization is a local trade union for postal workers with the primary purpose to provide member services including education and training, arbitration, and collective bargaining.

Form 990-ez, Part IV

Board officers and stewards are provided stipends for their service on the board. They may also be paid lost wages if time must be taken from their regular jobs to perform duties associated with the local.

Raw XML Appendix153 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13KATHERINA GUERRERO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0MOTOR VEH CR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12EDITOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13INCOMING TRE
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE LOCAL REPRESENTS POSTAL WORKERS IN THE INLAND EMPIRE TO SECURE, THROUGH COLLECTIVE BARGAINING, BETTER WORKING CONDITIONS FOR ALL ITS MEMBERS. THE LOCAL SERVES OVER 310 MEMBERS INCLUDING RETIRED MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0158103
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IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXP. 2,210 OFFICE COPIER 815 COMPUTER REPAIRS 132 SHREDDING SERVICE 87 TELEPHONE & INTERNET 3,897 TRAVEL 38,782 MEETINGS 1,404 REGISTRATIONS 915 INSURANCE 907 PER CAPITA 8,903 BANK FEES 1,434 COMPUTER SUPPLIES/SOFTWAR 1,860 TRAINING MATERIALS 453 ORGANIZING EXPENSES 7,275 LOCAL WEBSITE 4,757 ELECTION EXPENSES 1,191 NON-INVESTMENT DEPRECIATION 1,483 TOTAL 76,505
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT, FURNITURE, FIXTURES 48,795 53,787 LESS ACCUMULATED DEPRECIATION 48,733 50,216 TOTAL 62 3,571
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,897 4,060
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS A LOCAL TRADE UNION FOR POSTAL WORKERS WITH THE PRIMARY PURPOSE TO PROVIDE MEMBER SERVICES INCLUDING EDUCATION AND TRAINING, ARBITRATION, AND COLLECTIVE BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OFFICERS AND STEWARDS ARE PROVIDED STIPENDS FOR THEIR SERVICE ON THE BOARD. THEY MAY ALSO BE PAID LOST WAGES IF TIME MUST BE TAKEN FROM THEIR REGULAR JOBS TO PERFORM DUTIES ASSOCIATED WITH THE LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART IV
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINA GUERRERO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0INCOMING TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05093263699
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INLAND EMPIRE AREA APWU LOCAL 338
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ReturnHeader/Filer/EIN0916056177
ReturnHeader/Filer/PhoneNum05093263699
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ReturnHeader/PreparerPersonGrp/PhoneNum05094650762
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI A PIERSON
ReturnHeader/ReturnTs02025-11-14T13:54:07-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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