American Postal Workers Union FY2022 filing

Not tax-deductible

Des Moines, IA501(c)(5)EIN 42-0331897Revenue $215K in FY2022

On file with the IRSapwuiowa.comPo Box 539, 50302-0539 · Des Moines, IATax-exempt since Nov 1973

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Implementation of Collective Bargaining including the arbitration of grievances and education of our members.

$96K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2022 · 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
3 of 4
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 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
$96K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
−$2K
-1% of total assets
Looks good: liabilities are -1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 13 voting members
Concern: none of 13 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$215K
+7% vs prior year
Spent
$293K
To programs
0%
Net assets
$191K
By yearFY2020–FY2024
Revenue
$215K
FY2022▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$211K
FY2021$202K
FY2022$215K
FY2023$192K
FY2024$236K
Expenses
$293K
FY2022▲ +56%
Tap a bar for its year
Expenses by fiscal year
FY2020$148K
FY2021$187K
FY2022$293K
FY2023Not on file
FY2024$230K
Net assets
$191K
FY2022▼ -29%
Tap a bar for its year
Net assets by fiscal year
FY2020$254K
FY2021$269K
FY2022$191K
FY2023$56K
FY2024$62K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1973.

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

Who runs it and what they're paid

15 people listed on the 990; $96K paid to officers and key staff.

Part VII, Section A · reportable compensation
$30,879Pt VII · Sec A
Clerk Craft Director
$16,681Pt VII · Sec A
$10,751Pt VII · Sec A
Vice President
$9,606Pt VII · Sec A
Treasurer
$9,010Pt VII · Sec A
Vice President
$3,178Pt VII · Sec A
Maintenance Craft Director
$2,876Pt VII · Sec A
Support Services Craft Director
$2,225Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Kimberly Karol$18,035$30,582$30,879$23,861$13,663
Mallory Shepard$7,615$21,041$16,681——
Sandra Marshall$3,751$14,071$10,751——
Jesse Larson$1,923$10,405$2,876——
Julie Bates$3,756$10,261$9,606$3,703$54
Jon Arnold$4,000$5,732$9,010$6,433$5,941
Michael Gillespie$7,120$4,608$1,677$1,745—
Jamie Burge$5,171————

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for workers through collective bargaining, grievance arbitration, and member education.

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Provided by the organization

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3 programs · in their own filed words · FY2022
01

Organization of the bargaining unit through social functions, membership recruitment incentives, and sale or gift of organizational items.

Pt IX · col B
02

Negotiation and implementation of the collective bargaining agreement including the arbitration of grievance cases.

Pt IX · col B
03

Education of and communication with members through printed matter, training programs, membership meetings, etc.

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$215K
Ln 12
Gifts and grantsLn 1h$177K
Other incomeLn 4–11$39K
Investment incomeLn 3$33
Money outPt IX
$293K
Ln 25
Owns and owesPt X
$191K
net assets · Ln 32
Cash and savingsLn 1–2$188K
Total assetsLn 16$188K
LiabilitiesLn 26−$2K
PeoplePt VI, VII
15
listed · VII A
PaidVII A15
Voting boardVI 1a13
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$177K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$33
Other incomeLn 4–11$39K
Gains on assetsLn 7$0
Total revenueLn 12$215K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$188K
Cash and savings togetherLn 1–2$188K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$188K
LiabilitiesLn 26−$2K
Net assetsLn 32$191K
OperationsPt I, VI
EmployeesI 523
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$269K$188K
InvestmentsLn 11–13$0$0
Total assetsLn 16$269K$188K
LiabilitiesLn 26$0−$2K
Net assetsLn 32$269K$191K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$96K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$13K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$9K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$89K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$400
TravelLn 17$41K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$17K
InterestLn 20$0
Payments to affiliatesLn 21$18K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$2K
All other expensesLn 24e$556
Total functional expensesLn 25$293K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $236K$230K$5K$62K 990 PDF
FY2023 $192K$56K 990 PDF
FY2022 Viewing $215K$293K−$78K$191K 990 PDF
FY2021 $202K$187K$15K$269K 990 PDF
FY2020 $211K$148K$63K$254K 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 FY2022 990 (6 parts)
Part I · Summary $215,444 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $182,384$176,643
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $19$33
I-11 Other revenuePrior year $19,603$38,768
I-12 Total revenuePrior year $202,006$215,444
I-13 Grants and similar amounts paidPrior year $525$8,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $72,827$117,360
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $114,126$168,003
I-18 Total expensesPrior year $187,478$293,363
I-19 Revenue less expensesPrior year $14,528−$77,919
Part VI · Governance 0 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $215,444 across 15 lines filed
Lines not itemized here account for $1,892 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$176,643
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$176,643
VIII-3 Investment incomeRelated to mission $33 · Unrelated business $0 · Excluded from tax $0$33
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $36,876 · Unrelated business $0 · Excluded from tax $0$36,876
VIII-12 Total revenueRelated to mission $38,801 · Unrelated business $0 · Excluded from tax $0$215,444
Part IX · Statement of functional expenses $293,363 across 31 lines filed
IX-1 Grants to domestic organizations$8,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$95,716
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$12,944
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$8,700
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$89,015
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$400
IX-17 Travel$41,313
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$17,098
IX-20 Interest$0
IX-21 Payments to affiliates$17,940
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$1,681
IX-24e All other expenses$556
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$293,363
Part X · Balance sheet $188,247 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $0$0
X-2 Savings and temporary cash investmentsStart of year $268,584$188,247
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts 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-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 $268,584$188,247
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilities−$2,418
X-26 Total liabilitiesStart of year $0−$2,418
X-32 Total net assets or fund balancesStart of year $268,584$190,665
X-33 Total liabilities and net assetsStart of year $268,584$188,247
Part XI · Reconciliation of net assets $190,665 net assets at year end
XI-1 Total revenue$215,444
XI-2 Total expenses$293,363
XI-3 Revenue less expenses−$77,919
XI-4 Net assets at start of year$268,584
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$190,665

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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