American Postal Workers Union

Not tax-deductible

Darby, PA501(c)(5)EIN 23-1543107Revenue $787K in FY2024

On file with the IRSphillyapwu.com864 Main St, 19023-2109 · Darby, PATax-exempt since Nov 1977

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Part I, line 1, description of organization mission: labor Union: to organize Workers to secure improved wages, hours, working conditions and economic advantages through organization, negotiation and collective bargaining.the apwu provides advice, representation and guidance concerning benefits,grievances and labor/mgmt/ issues.

$246K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $27K a year · 4% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$246K
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$787K
+2% vs prior year
Spent
$850K
To programs
0%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$787K
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$622K
FY2021$671K
FY2022$771K
FY2023$769K
FY2024$787K
Expenses
$850K
FY2024▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$655K
FY2021$629K
FY2022$729K
FY2023$890K
FY2024$850K
Net assets
$1.3M
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.5M
FY2023$1.4M
FY2024$1.3M

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

22 people listed on the 990; $246K paid to officers and key staff.

Part VII, Section A · reportable compensation
Dir Indust R
$88,354Pt VII · Sec A
President
$84,983Pt VII · Sec A
Past Treasur
$19,869Pt VII · Sec A
Past Treasur
$18,250Pt VII · Sec A
$6,396Pt VII · Sec A
$5,164Pt VII · Sec A
Ass Dir Mtr
$4,274Pt VII · Sec A
Maint Craft
$2,797Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Nicholas Casselli—$69,056$102,253$93,788$95,708
Atiyah Ivey$88,354$79,723$84,716$74,151$72,422
Olivia Silva$84,983$41,880———
Rodney Bell$19,869————
Brian Sullivan$18,250$19,256———
Nancy Rolling—$5,456$17,434$13,718$13,184
Donna M Alvin$675$2,468$11,187$14,946$13,226
Teresa Charmichael-Dodd$5,164$7,926$2,225——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Organizes workers for better pay, hours, and conditions through negotiation and bargaining.

Questions for American Postal Workers Union

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Labor Union

Organize workers to secure improved wages, hours, working conditions and economic advantages through organization, negotiation and collective bargaining. The apwu provides advice, representation, and guidance concerning benefits, grievances and LABOR/MGMT issues.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$787K
Ln 12
Fees for servicesLn 2g$746K
Other incomeLn 4–11$40K
Investment incomeLn 3$359
Money outPt IX
$850K
Ln 25
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$166K
Total assetsLn 16$1.3M
LiabilitiesLn 26$9K
PeoplePt VI, VII
22
listed · VII A
PaidVII A21
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$746K
Investment incomeLn 3$359
Other incomeLn 4–11$40K
Total revenueLn 12$787K
Assets in detailPt X, end of year
SavingsLn 2$166K
Cash and savings togetherLn 1–2$166K
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$1.3M
LiabilitiesLn 26$9K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 537
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$168K$166K
Land, buildings, equipmentLn 10c$1.2M$1.2M
Total assetsLn 16$1.4M$1.3M
LiabilitiesLn 26$19K$9K
Net assetsLn 32$1.4M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$246K
Other salaries and wagesLn 7$126K
Other employee benefitsLn 9$3K
Payroll taxesLn 10$40K
Legal feesLn 11b$2K
Accounting feesLn 11c$7K
Other fees for servicesLn 11g$7K
Office expensesLn 13$64K
Information technologyLn 14$26K
OccupancyLn 16$90K
Conferences, conventions and meetingsLn 19$52K
Payments to affiliatesLn 21$23K
Depreciation, depletion and amortizationLn 22$49K
InsuranceLn 23$31K
Other expenses (24a–d)Ln 24$58K
All other expensesLn 24e$25K
Total functional expensesLn 25$850K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $787K$850K−$64K$1.3M 990 PDF
FY2023 $769K$890K−$121K$1.4M 990 PDF
FY2022 $771K$729K$42K$1.5M 990 PDF
FY2021 $671K$629K$42K$1.5M 990 PDF
FY2020 $622K$655K−$33K$1.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $786,693 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $735,712$746,092
I-10 Investment incomePrior year $330$359
I-11 Other revenuePrior year $33,434$40,242
I-12 Total revenuePrior year $769,476$786,693
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $421,825$415,255
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $468,483$435,012
I-18 Total expensesPrior year $890,308$850,267
I-19 Revenue less expensesPrior year −$120,832−$63,574
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $786,693 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $746,092$746,092
VIII-3 Investment incomeExcluded from tax $359$359
VIII-6 Net rental income or lossExcluded from tax $40,242$40,242
VIII-12 Total revenueRelated to mission $746,092 · Excluded from tax $40,601$786,693
Part IX · Statement of functional expenses $850,267 across 16 lines filed
IX-5 Pay of current officers, directors and key staff$245,766
IX-7 Other salaries and wages$126,178
IX-9 Other employee benefits$3,491
IX-10 Payroll taxes$39,820
IX-11b Legal fees$2,177
IX-11c Accounting fees$7,395
IX-11g Other fees for services$7,294
IX-13 Office expenses$63,737
IX-14 Information technology$26,153
IX-16 Occupancy$90,269
IX-19 Conferences, conventions and meetings$52,005
IX-21 Payments to affiliates$23,040
IX-22 Depreciation, depletion and amortization$48,813
IX-23 Insurance$30,745
IX-24 Other expenses (24a–d)$58,194
IX-24e All other expenses$25,190
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$850,267
Part X · Balance sheet $1,349,577 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $168,291$165,992
X-4 Accounts receivableStart of year $58,732$28,293
X-10c Land, buildings and equipment, netStart of year $1,196,929$1,155,292
X-16 Total assetsStart of year $1,423,952$1,349,577
X-17 Accounts payable and accrued expensesStart of year $19,337$8,536
X-26 Total liabilitiesStart of year $19,337$8,536
X-27 Net assets without donor restrictionsStart of year $1,404,615$1,341,041
X-32 Total net assets or fund balancesStart of year $1,404,615$1,341,041
X-33 Total liabilities and net assetsStart of year $1,423,952$1,349,577
Part XI · Reconciliation of net assets $1,341,041 net assets at year end
XI-1 Total revenue$786,693
XI-2 Total expenses$850,267
XI-3 Revenue less expenses−$63,574
XI-4 Net assets at start of year$1,404,615
XI-10 Net assets at end of year$1,341,041

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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