Civic Intelligence

American Postal Workers Union

990 • Fiscal year 2023 • EIN 94-6086961

Jan 01, 2023 to Dec 31, 2023 • Filed on May 04, 2024

7901 Oakport St Ste 2300Oakland, CA 94621-2010

(510) 635-8497

Siviq Scores

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

Liabilities / Assets

79th percentile

0.03x

Higher debt load relative to assets than 79% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.02x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

40th percentile

-0.5%

Higher net margin than 40% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

97th percentile

$94,338

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 28.6% of source-year revenue.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

63rd percentile

6.6%

Faster asset growth than 63% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

1.6%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$233,226

Up $14,363 (+6.6%) from 2022

Net Assets

Up

$226,300

Up $15,206 (+7.2%) from 2022

Liabilities

Down

$6,926

Down $843 (-11%) from 2022

Revenue

Up

$329,553

Up $5,303 (+1.6%) from 2022

Expenses

Down

$331,264

Down $17,826 (-5.1%) from 2022

Net Income

Up

-$1,711

Up $23,129 (+93%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $541,642Liabilities 2011: $507Net Assets 2011: $541,1352011Assets 2012: $533,652Liabilities 2012: $277Net Assets 2012: $533,3752012Assets 2013: $488,739Liabilities 2013: $277Net Assets 2013: $488,4622013Assets 2014: $458,483Liabilities 2014: $277Net Assets 2014: $458,2062014Assets 2015: $439,676Liabilities 2015: $1,669Net Assets 2015: $438,0072015Assets 2016: $352,487Liabilities 2016: $3,107Net Assets 2016: $349,3802016Assets 2017: $307,443Liabilities 2017: $3,594Net Assets 2017: $303,8492017Assets 2018: $276,510Liabilities 2018: $3,306Net Assets 2018: $273,2042018Assets 2019: $205,142Liabilities 2019: $2,992Net Assets 2019: $202,1502019Assets 2020: $210,271Liabilities 2020: $4,901Net Assets 2020: $205,3702020Assets 2021: $242,644Liabilities 2021: $6,710Net Assets 2021: $235,9342021Assets 2022: $218,863Liabilities 2022: $7,769Net Assets 2022: $211,0942022Assets 2023: $233,226Liabilities 2023: $6,926Net Assets 2023: $226,3002023Assets 2024: $211,925Liabilities 2024: $8,867Net Assets 2024: $203,0582024Assets 2025: $191,240Liabilities 2025: $9,980Net Assets 2025: $181,2602025

Highlighted filing

2023

Assets$233,226
Liabilities$6,926
Net Assets$226,300

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $406,500Expenses 2011: $433,707Net Income 2011: -$27,2072011Revenue 2012: $405,556Expenses 2012: $421,723Net Income 2012: -$16,1672012Revenue 2013: $372,661Expenses 2013: $417,851Net Income 2013: -$45,1902013Revenue 2014: $375,814Expenses 2014: $406,070Net Income 2014: -$30,2562014Revenue 2015: $381,863Expenses 2015: $400,670Net Income 2015: -$18,8072015Revenue 2016: $356,799Expenses 2016: $454,445Net Income 2016: -$97,6462016Revenue 2017: $376,406Expenses 2017: $421,937Net Income 2017: -$45,5312017Revenue 2018: $360,756Expenses 2018: $391,401Net Income 2018: -$30,6452018Revenue 2019: $345,113Expenses 2019: $416,481Net Income 2019: -$71,3682019Revenue 2020: $337,465Expenses 2020: $334,245Net Income 2020: $3,2202020Revenue 2021: $341,454Expenses 2021: $310,890Net Income 2021: $30,5642021Revenue 2022: $324,250Expenses 2022: $349,090Net Income 2022: -$24,8402022Revenue 2023: $329,553Expenses 2023: $331,264Net Income 2023: -$1,7112023Revenue 2024: $333,672Expenses 2024: $356,914Net Income 2024: -$23,2422024Revenue 2025: $308,112Expenses 2025: $329,910Net Income 2025: -$21,7982025

Highlighted filing

2023

Revenue$329,553
Expenses$331,264
Net Income-$1,711
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 4, 2024
Return Version
2023v5.0
Gross Receipts
$329,553
Mission and Program Overview

Mission

Promote the welfare of postal workers

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$155,745$153,191▼ $2,554
Investments in Publicly Traded Securities$39,437$56,354▲ $16,917
Land, Buildings, and Equipment, Net$23,681$23,681→ $0
Cash and Non-Interest-Bearing Accounts$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
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$218,863$233,226▲ $14,363
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$7,769$6,926▼ $843
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
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$7,769$6,926▼ $843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$211,094$226,300▲ $15,206
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$211,094$226,300▲ $15,206
Total Liabilities and Net Assets / Fund Balance$218,863$233,226▲ $14,363

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,681$45,995$69,676
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert L JeffreyPresidentFT$94,338-$94,338
Geraldine L ManzoExecutive Vice PresidentFT$91,409$100$91,509
Paul B LewSecretary-treasurerPT$8,820-$8,820
Michael E RodriguezDirector Clerk CraftPT$7,140-$7,140
Michael L HinesDirector Maintenance CraftPT$4,020$306$4,326
Anna M VillalobosRecords SecretaryPT$4,320-$4,320
Kenneth MitchellDirector Motor Vehicle ServicesPT$4,020$173$4,193
Darla L HollyChief Trustee-$1,800-$1,800
Cheryl PaezChief Steward Stations-$1,740-$1,740
Reginald T JamesTrustee-$1,200-$1,200
Richard M LindgrenTrustee-$1,200-$1,200
Roy T BaldwinAssistant Director Maintenance-$660-$660
Eterei Wong-lyonsAsst Director Clerk Craft-$550-$550
James L PerryAsst Director Motor Vehicle Services-$495-$495
Beatriz B JuarezChief Steward Clerk Craft Tour 2-$420-$420
Nicholas ThompsonChief Steward T-3-$420-$420
Robert M ErhardtChief Steward Mvs-$420-$420
Edward CarmichaelSergeant-at-arms-$346-$346
Jason D SimpsonHealth Plan Director-$302-$302
Revenue and Support

Revenue Composition

Contributions and Grants
$324,739
Program Service Revenue
$0
Investment Income
$1,043
Other Revenue
$3,771
All Other Contributions
$0
Change in Net Assets
$-1,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$265,727
Other Expenses$65,537
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$0$0$0$224,199
Occupancy$0$0$0$34,130
Payroll Taxes$0$0$0$18,377
Pension Plan Contributions$0$0$0$14,603
Office Expenses$0$0$0$12,793
Other Employee Benefits$0$0$0$7,668
Fees for Services Legal$0$0$0$6,761
Insurance$0$0$0$5,147
Payments to Affiliates$0$0$0$1,627
Information Technology$0$0$0$1,265
Travel$0$0$0$919
Other Salaries and Wages$0$0$0$880
Conferences and Meetings$0$0$0$200
Total Functional Expenses$0$0$0$331,264
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Oakland Local Retiree Chapter Funds$6,926
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Part VI, Line 6

The organization's membership elects the members of the governing body; approve or reject all recommendations of the governing body; and have the right to participate in the organization's governance via monthly membership meetings. The organization also has "inactive members," who are usps management promoted from the bargaining unit who voluntarily continue to pay full membership dues to the organization but have neither voice nor vote within the organization.

Part VI, Line 7A

The organization's constitution & bylaws allow the president to appoint members to vacancies on the governing body.

Part VI, Line 7B

All recommendations of the governing body must be approved by the membership at monthly membership meetings. If quorum is not attained at the monthly membership meetings which follow the meetings of the governing body the recommendation of the governing body are then adopted. Constitution & bylaw amendments can only be made by the general membership and not by the governing body unless such amendment to the constitution & bylaws is mandated either by law or by the american postal workers union national constitution & bylaws.

Part VI, Line 8A

The organization has no committees which are empowered to act on behalf of the governing body.

Part VI, Line 11A

The primary responsibility of the organization's financial trustees is to ensure that all tax reports are filed timely by the organization's secretary-treasurer. The review of from 990 is completed by the financial trustees after form 990 is submitted to the internal revenue service.

Part VI, Line 11B

The primary responsibility of the orgainization's financial trustees is to ensure that all tax reports are filed timely by the secretary-treasurer. The review of form 990 is completed by the financial trustees after form 990 is submitted to the internal revenue service.

Part VI, Line 19

The organization is a labor union and is also monitored by the department of labor. The organization is obligated to submit annual financial reports to the department of labor which are available for review by the public on the department of labor's website. The annual financial reports also include the organization's constitution & bylaws. Monthly financial reports are part of the regular order of business at at the organization's monthly governing body and membership meetings.

Part VII General

| Explanation:| THE OFFICERS OF THE ORGANIZATION WHO ARE THE GOVERNING BODY WORK FULL TIME FOR THE U.S. POSTAL SERVICE AND ONLY PART TIME FOR THE ORGANIZATION; EXCEPT FOR THE PRESIDENT AND THE EXECUTIVE VICE PRESIDENT WHO ARE FULL TIME EMPLOYEES OF THE ORGANIZATION. THE ORGANIZATION AND THE U.S. POSTAL SERVICE ARE NOT RELATED ORGANIZATIONS.

Filing and Contact Details

Filer

Filer Name
American Postal Workers Union
EIN
94-6086961
In Care Of
% ROBERT JEFFREY
Phone
5106358497
Address
7901 OAKPORT ST STE 2300, OAKLAND, CA 94621-2010
Doing Business As
Apwu

Signing Officer

Name
Paul Lew
Title
Secetary-treasurer
Signed
2024-05-04

Organization Details

Principal Officer
Robert Jeffrey
Formed
1980
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
0
Employees
23
Volunteers
9
Raw XML AppendixShowing 400 of 695 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/PersonNm16NICHOLAS THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm17ROBERT M ERHARDT
IRS990/Form990PartVIISectionAGrp/PersonNm18EDWARD CARMICHAEL
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDS SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR MOTOR VEHICLE SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR MAINTENANCE CRAFT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR CLERK CRAFT
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHIEF TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10HEALTH PLAN DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF STEWARD CLERK CRAFT TOUR 2
IRS990/Form990PartVIISectionAGrp/TitleTxt12ASSISTANT DIRECTOR MAINTENANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt13ASST DIRECTOR MOTOR VEHICLE SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASST DIRECTOR CLERK CRAFT
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF STEWARD STATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHIEF STEWARD T-3
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF STEWARD MVS
IRS990/Form990PartVIISectionAGrp/TitleTxt18SERGEANT-AT-ARMS
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IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt00
IRS990/FundraisingDirectExpensesAmt00
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt00
IRS990/GrossReceiptsAmt0329553
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
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IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/MissionDesc0PROMOTE THE WELFARE OF POSTAL WORKERS
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0211094
IRS990/NetAssetsOrFundBalancesEOYAmt0226300
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.91$0.10$1.81$3.08$3.30$0.22
2024Detailed filing. Detailed filing data is available for this year.$2.12$0.09$2.03$3.34$3.57$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.33$0.07$2.26$3.30$3.31$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.19$0.08$2.11$3.24$3.49$0.25
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.07$2.36$3.41$3.11$0.31
2020Detailed filing. Detailed filing data is available for this year.$2.10$0.05$2.05$3.37$3.34$0.03
2019Summary only. Only limited summary data is available for this year.$2.05$0.03$2.02$3.45$4.16$0.71
2018Summary only. Only limited summary data is available for this year.$2.77$0.03$2.73$3.61$3.91$0.31
2017Summary only. Only limited summary data is available for this year.$3.07$0.04$3.04$3.76$4.22$0.46
2016Summary only. Only limited summary data is available for this year.$3.52$0.03$3.49$3.57$4.54$0.98
2015Summary only. Only limited summary data is available for this year.$4.40$0.02$4.38$3.82$4.01$0.19
2014Summary only. Only limited summary data is available for this year.$4.58$0.00$4.58$3.76$4.06$0.30
2013Summary only. Only limited summary data is available for this year.$4.89$0.00$4.88$3.73$4.18$0.45
2012Summary only. Only limited summary data is available for this year.$5.34$0.00$5.33$4.06$4.22$0.16
2011Summary only. Only limited summary data is available for this year.$5.42$0.01$5.41$4.07$4.34$0.27