American Postal Workers Union Ca FY2024 filing

Not tax-deductible

Shasta Lake, CA501(c)(5)Since 1972EIN 23-7072547Revenue $234K in FY2024

On file with the IRSPo Box 70432, 96079-0432 · Shasta Lake, CATax-exempt since Nov 1973

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To organize all Workers for the economic, social and moral advancement of their condition and status.

100¢ of each $1 spent went to programs.
$110K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 7
filings with a surplus
Average surplus $40K a year · 18% of revenue · last 7 filings
Fine: a surplus in 6 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 51% of spending
Concern: pay to officers and key staff is 51% of spending; over 30%.
Pt VII · Sec A
Cash reserves
27 mo
of spending, in cash
Looks good: 26.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$30K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 30 voting members
Concern: none of 30 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$234K
+12% vs prior year
Spent
$214K
To programs
100%
Net assets
$448K
By yearFY2020–FY2026
Revenue
$234K
FY2024▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$235K
FY2021$193K
FY2022$239K
FY2023$209K
FY2024$234K
FY2025$231K
FY2026$222K
Expenses
$214K
FY2024+0.2%
Tap a bar for its year
Expenses by fiscal year
FY2020$148K
FY2021$151K
FY2022$165K
FY2023$214K
FY2024$214K
FY2025$207K
FY2026$186K
Net assets
$448K
FY2024▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$314K
FY2021$357K
FY2022$434K
FY2023$429K
FY2024$448K
FY2025$472K
FY2026$510K

From the FY2024 Form 990 (year ending March 2024) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Nov 1973.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $214K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

20 people listed on the 990; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President
$91,247Pt VII · Sec A
$4,200Pt VII · Sec A
$3,275Pt VII · Sec A
$1,944Pt VII · Sec A
Retired VP
$1,800Pt VII · Sec A
$1,181Pt VII · Sec A
$900Pt VII · Sec A
$887Pt VII · Sec A

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

NameFY2026FY2025FY2024FY2023FY2022FY2021
Gaare Davis$95,890—$91,247$87,280$86,060$74,749
Larry S Denayer$4,200$4,200$4,200$4,200$4,200$4,200
Brendan M Buettner—$490$3,275$2,897$862$264
Phillip Warlick—————$350
Bryan Embry————$2,623$2,723
Patricia Sartain—$293$1,944$66$413—
Frank Townsend$1,800$1,800$1,800$1,800$1,800$1,800
Liset Hernandez$229$1,648————

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

Advocates for postal workers' wages, benefits, and fair working conditions.

Questions for American Postal Workers Union Ca

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Provided by the organization

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1 program · in their own filed words · FY2023
01

California auxillary- benefit to union MEMBERS/ goodwill to general membership

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$234K
Ln 12
Fees for servicesLn 2g$227K
Investment incomeLn 3$5K
Other incomeLn 4–11$2K
Money outPt IX
$214K
Ln 25
Programscol B$214K
Owns and owesPt X
$448K
net assets · Ln 32
Cash and savingsLn 1–2$477K
Total assetsLn 16$478K
LiabilitiesLn 26$30K
PeoplePt VI, VII
20
listed · VII A
PaidVII A19
Voting boardVI 1a30
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$227K
Investment incomeLn 3$5K
Other incomeLn 4–11$2K
Total revenueLn 12$234K
Assets in detailPt X, end of year
CashLn 1$419K
SavingsLn 2$58K
Cash and savings togetherLn 1–2$477K
Land, buildings, equipmentLn 10c$879
Total assetsLn 16$478K
LiabilitiesLn 26$30K
Net assetsLn 32$448K
OperationsPt I, VI
EmployeesI 515
Fiscal year endsHeaderMarch
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$457K$477K
Land, buildings, equipmentLn 10c$1K$879
Total assetsLn 16$459K$478K
LiabilitiesLn 26$29K$30K
Net assetsLn 32$429K$448K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$111K$111K
Payroll taxesLn 10$8K$8K
Accounting feesLn 11c$16K$16K
Office expensesLn 13$3K$3K
Information technologyLn 14$2K$2K
OccupancyLn 16$7K$7K
TravelLn 17$20K$20K
Conferences, conventions and meetingsLn 19$30K$30K
Payments to affiliatesLn 21$2K$2K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$11K$11K
All other expensesLn 24e$674$674
Total functional expensesLn 25$214K$214K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $222K$186K$37K$510K 990 PDF
FY2025 $231K$207K$25K$472K 990 PDF
FY2024 Viewing $234K$214K$19K$448K 990 PDF
FY2023 $209K$214K−$5K$429K 990 PDF
FY2022 $239K$165K$74K$434K 990 PDF
FY2021 $193K$151K$42K$357K 990 PDF
FY2020 $235K$148K$87K$314K 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 $233,567 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $201,744$226,712
I-10 Investment incomePrior year $14$4,931
I-11 Other revenuePrior year $7,619$1,924
I-12 Total revenuePrior year $209,377$233,567
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $111,731$119,566
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $102,249$94,891
I-18 Total expensesPrior year $213,980$214,457
I-19 Revenue less expensesPrior year −$4,603$19,110
Part VI · Governance 0 of 30 board members independent, 4 to look at
VI-1a Voting members of the governing body30
VI-1b Independent voting members0
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 $233,567 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $226,712$226,712
VIII-3 Investment incomeExcluded from tax $4,931$4,931
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,924$1,924
VIII-12 Total revenueExcluded from tax $233,567$233,567
Part IX · Statement of functional expenses $214,457 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $111,143$111,143
IX-10 Payroll taxesPrograms $8,423$8,423
IX-11c Accounting feesPrograms $15,611$15,611
IX-13 Office expensesPrograms $3,137$3,137
IX-14 Information technologyPrograms $1,682$1,682
IX-16 OccupancyPrograms $6,525$6,525
IX-17 TravelPrograms $20,416$20,416
IX-19 Conferences, conventions and meetingsPrograms $29,699$29,699
IX-21 Payments to affiliatesPrograms $1,800$1,800
IX-23 InsurancePrograms $3,972$3,972
IX-24 Other expenses (24a–d)Programs $11,375$11,375
IX-24e All other expensesPrograms $674$674
IX-25 Total functional expensesPrograms $214,457 · Management $0 · Fundraising $0$214,457
Part X · Balance sheet $477,846 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $399,397$419,161
X-2 Savings and temporary cash investmentsStart of year $57,782$57,806
X-10c Land, buildings and equipment, netStart of year $1,479$879
X-16 Total assetsStart of year $458,658$477,846
X-25 Other liabilitiesStart of year $29,298$29,971
X-26 Total liabilitiesStart of year $29,298$29,971
X-27 Net assets without donor restrictionsStart of year $429,360$447,875
X-32 Total net assets or fund balancesStart of year $429,360$447,875
X-33 Total liabilities and net assetsStart of year $458,658$477,846
Part XI · Reconciliation of net assets $447,875 net assets at year end
XI-1 Total revenue$233,567
XI-2 Total expenses$214,457
XI-3 Revenue less expenses$19,110
XI-4 Net assets at start of year$429,360
XI-9 Other changes in net assets−$595
XI-10 Net assets at end of year$447,875

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

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