American Postal Workers Union

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to unite the bargaining unit and increase the benefit of members at union

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-7345070) · Dispute this line
501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Run by 850 volunteers and 75 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $55K a year · 13% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$181K
to officers and key staff · 41% of spending
Pay to officers and key staff is 41% of spending.
Part VII, Section A
12.3 mo
of spending, in cash
12.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$489
0.09% of total assets
Liabilities are 0.09% of assets.
Pt X · Ln 26
Independent board members
925
of 925 voting members
925 of 925 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$510K
+8% vs prior year
Spent
$445K
To programs
100%
Net assets
$536K
By yearFY2020–FY2025
Revenue
$510K
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$367K
FY2021$365K
FY2022$388K
FY2023$452K
FY2024$473K
FY2025$510K
Expenses
$445K
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$272K
FY2021$236K
FY2022$365K
FY2023$510K
FY2024$395K
FY2025$445K
Net assets
$536K
FY2025▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$298K
FY2021$428K
FY2022$451K
FY2023$393K
FY2024$472K
FY2025$536K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. 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% · $445K

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

Something off? Claim to add context

Who runs it and what they're paid

22 people listed on the 990; $181K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President
$39,990Pt VII · Sec A
Treasurer
$38,226Pt VII · Sec A
$21,008Pt VII · Sec A
Vice President
$11,556Pt VII · Sec A
Dir of Maintenance
$9,784Pt VII · Sec A
$9,211Pt VII · Sec A
Director of Industrial Section
$8,848Pt VII · Sec A
Dir of Clerk Craft
$8,457Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jerome Cosby$39,990$18,454$15,520$8,360$7,995$7,552
DO Chung$38,226$36,138$38,141$24,639$21,072$21,023
48 Other Members——$29,321———
22 Other Memberfs$21,008—————
51 Other Steward—$20,083————
54 Others Members—————$17,678
Vernon Stephens—$6,703$16,841$6,874—$11,356
Smith Williams$9,784$8,107$12,865———

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.

See American Postal Workers Union executive salaries →

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

Unites workers to improve their benefits and bargaining power.

Questions for American Postal Workers Union

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Your first name shows with your question. American Postal Workers Union answers here, for everyone.

2 programs · $445K · in their own filed words · FY2025
01

to increase the benefit of members and unify the bargaining unit

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-7345070) · Dispute this line
$445Kprogram expense
02

our organization is tax exempt status 501(c)(5)

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-7345070) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$510K
Ln 12
Fees for servicesLn 2g$510K
Money outPt IX
$445K
Ln 25
Programscol B$445K
Owns and owesPt X
$536K
net assets · Ln 32
Cash and savingsLn 1–2$458K
Total assetsLn 16$537K
LiabilitiesLn 26$489
PeoplePt VI, VII
22
listed · VII A
PaidVII A22
Voting boardVI 1a925
IndependentVI 1b925
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$510K
Total revenueLn 12$510K
Assets in detailPt X, end of year
CashLn 1$235K
SavingsLn 2$223K
Cash and savings togetherLn 1–2$458K
Land, buildings, equipmentLn 10c$78K
Total assetsLn 16$537K
LiabilitiesLn 26$489
Net assetsLn 32$536K
OperationsPt I, VI
EmployeesI 575
VolunteersI 6850
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$388K$458K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$85K$78K
Total assetsLn 16$474K$537K
LiabilitiesLn 26$2K$489
Net assetsLn 32$472K$536K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$73K$73K
Pay of officers and key staff (Part IX, line 5)Ln 5$138K$138K
Pay of disqualified personsLn 6$44K$44K
Other salaries and wagesLn 7$0$0
Pension plan contributionsLn 8$0$0
Other employee benefitsLn 9$7K$7K
Payroll taxesLn 10$14K$14K
Management feesLn 11a$0$0
Legal feesLn 11b$0$0
Accounting feesLn 11c$17K$17K
Lobbying feesLn 11d$0$0
Investment management feesLn 11f$0$0
Other fees for servicesLn 11g$0$0
Advertising and promotionLn 12$0$0
Office expensesLn 13$2K$2K
Information technologyLn 14$0$0
RoyaltiesLn 15$0$0
OccupancyLn 16$30K$30K
TravelLn 17$21K$21K
Travel and entertainment for public officialsLn 18$17K$17K
Conferences, conventions and meetingsLn 19$51K$51K
InterestLn 20$24$24
Payments to affiliatesLn 21$15K$15K
Depreciation, depletion and amortizationLn 22$0$0
InsuranceLn 23$3K$3K
All other expensesLn 24e$12K$12K
Total functional expensesLn 25$445K$445K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Feb 26, 2026 $510K$445K$64K$536K 990 PDF
FY2024Filed with the IRS Feb 19, 2025 $473K$395K$79K$472K 990 PDF
FY2023Filed with the IRS Mar 1, 2024 $452K$510K−$58K$393K 990 PDF
FY2022Filed with the IRS Feb 20, 2023 $388K$365K$23K$451K 990 PDF
FY2021Filed with the IRS Feb 14, 2022 $365K$236K$129K$428K 990 PDF
FY2020Filed with the IRS Mar 26, 2021 $367K$272K$95K$298K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $509,876 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $460,732$509,876
I-10 Investment incomePrior year $2,444$0
I-11 Other revenuePrior year $1,051$0
I-12 Total revenuePrior year $464,227$509,876
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $70,225$73,217
I-15 Salaries and benefitsPrior year $179,294$202,538
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $9,164$169,720
I-18 Total expensesPrior year $258,683$445,475
I-19 Revenue less expensesPrior year $205,544$64,401
Part VI · Governance 925 of 925 board members independent, 3 to look at
VI-1a Voting members of the governing body925
VI-1b Independent voting members925
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $509,876 across 3 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $508,111 · Unrelated business $1,765 · Excluded from tax $0$509,876
VIII-12 Total revenueRelated to mission $508,111 · Unrelated business $1,765 · Excluded from tax $0$509,876
Part IX · Statement of functional expenses $445,475 across 29 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $73,217$73,217
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $137,731$137,731
IX-6 Pay of disqualified personsPrograms $43,547$43,547
IX-7 Other salaries and wagesPrograms $0$0
IX-8 Pension plan contributionsPrograms $0$0
IX-9 Other employee benefitsPrograms $7,308$7,308
IX-10 Payroll taxesPrograms $13,952$13,952
IX-11a Management feesPrograms $0$0
IX-11b Legal feesPrograms $0$0
IX-11c Accounting feesPrograms $17,460$17,460
IX-11d Lobbying feesPrograms $0$0
IX-11f Investment management feesPrograms $0$0
IX-11g Other fees for servicesPrograms $0$0
IX-12 Advertising and promotionPrograms $0$0
IX-13 Office expensesPrograms $1,700$1,700
IX-14 Information technologyPrograms $0$0
IX-15 RoyaltiesPrograms $0$0
IX-16 OccupancyPrograms $30,342$30,342
IX-17 TravelPrograms $21,024$21,024
IX-18 Travel and entertainment for public officialsPrograms $17,439$17,439
IX-19 Conferences, conventions and meetingsPrograms $51,077$51,077
IX-20 InterestPrograms $24$24
IX-21 Payments to affiliatesPrograms $15,120$15,120
IX-22 Depreciation, depletion and amortizationPrograms $0$0
IX-23 InsurancePrograms $3,048$3,048
IX-24e All other expensesPrograms $12,486$12,486
IX-25 Total functional expensesPrograms $445,475 · Management $0 · Fundraising $0$445,475
Part X · Balance sheet $536,625 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $168,482$235,035
X-2 Savings and temporary cash investmentsStart of year $219,828$223,430
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $85,255$78,160
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $473,565$536,625
X-17 Accounts payable and accrued expensesStart of year $1,830$489
X-26 Total liabilitiesStart of year $1,830$489
X-27 Net assets without donor restrictionsStart of year $471,735$536,136
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $471,735$536,136
X-33 Total liabilities and net assetsStart of year $473,565$536,625
Part XI · Reconciliation of net assets $536,136 net assets at year end
XI-1 Total revenue$509,876
XI-2 Total expenses$445,475
XI-3 Revenue less expenses$64,401
XI-4 Net assets at start of year$471,735
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$536,136

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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