American Postal Workers Union FY2023 filing

Not tax-deductible

Des Moines, IA501(c)(5)EIN 42-0835932Revenue $424K in FY2023

On file with the IRS1200 E Euclid Ave, 50316-1216 · Des Moines, IATax-exempt since Nov 1973

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Representation and education of our bargaining unit including the negotiation and implementation of the collective bargaining agreement.

$77K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2023 · 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 5
filings with a surplus
Average surplus $9K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 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
$77K
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8K
2% of total assets
Looks good: liabilities are 2% 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
$424K
+25% vs prior year
Spent
$368K
To programs
0%
Net assets
$397K
By yearFY2020–FY2024
Revenue
$424K
FY2023▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$323K
FY2021$325K
FY2022$340K
FY2023$424K
FY2024$365K
Expenses
$368K
FY2023▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$297K
FY2021$313K
FY2022$379K
FY2023$368K
FY2024$374K
Net assets
$397K
FY2023▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$367K
FY2021$380K
FY2022$341K
FY2023$397K
FY2024$388K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 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

19 people listed on the 990; $77K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$13,830Pt VII · Sec A
Treasurer
$11,558Pt VII · Sec A
Recording Secretary
$6,879Pt VII · Sec A
Maintenance Craft Director
$5,721Pt VII · Sec A
$5,602Pt VII · Sec A
Clerk Craft Director
$5,249Pt VII · Sec A
Motor Vehicle Craft Director
$4,617Pt VII · Sec A
Vice President
$4,595Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Jon Arnold$4,400$11,558$18,347$15,366$15,447
Michael Bates$15,151$13,830$14,644$15,529$10,834
Julie Bates$5,862$5,249$6,483$8,500$11,128
Stephanie Grover$3,585$6,879———
Michael Gillespie$3,966$3,915$6,236$4,904$5,221
David Bostwick—$2,322$5,174$6,021$4,270
Jason Courtney$5,075$5,721———
Bryon Preminger$3,810$5,602———

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 by negotiating contracts and providing education.

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Provided by the organization

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3 programs · in their own filed words · FY2023
01

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

Pt IX · col B
02

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

Pt IX · col B
03

Negotiation and implementation of the collective bargaining agreement including the arbitration of grievances.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$424K
Ln 12
Gifts and grantsLn 1h$314K
Investment incomeLn 3$86K
Other incomeLn 4–11$25K
Money outPt IX
$368K
Ln 25
Owns and owesPt X
$397K
net assets · Ln 32
Cash and savingsLn 1–2$211K
Total assetsLn 16$406K
LiabilitiesLn 26$8K
PeoplePt VI, VII
19
listed · VII A
PaidVII A19
Voting boardVI 1a13
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$314K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$86K
Other incomeLn 4–11$25K
Gains on assetsLn 7$86K
Total revenueLn 12$424K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$211K
Cash and savings togetherLn 1–2$211K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$195K
Other assetsLn 15$0
Total assetsLn 16$406K
LiabilitiesLn 26$8K
Net assetsLn 32$397K
OperationsPt I, VI
EmployeesI 543
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 FY23End FY23
Cash and savingsLn 1–2$106K$211K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$239K$195K
Total assetsLn 16$345K$406K
LiabilitiesLn 26$4K$8K
Net assetsLn 32$341K$397K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K
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$77K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$87K
Pension plan contributionsLn 8$2K
Other employee benefitsLn 9$649
Payroll taxesLn 10$13K
Management feesLn 11a$0
Legal feesLn 11b$6K
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$28K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$46K
TravelLn 17$30K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$7K
InterestLn 20$80
Payments to affiliatesLn 21$35K
Depreciation, depletion and amortizationLn 22$5K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$29K
All other expensesLn 24e$160
Total functional expensesLn 25$368K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $365K$374K−$9K$388K 990 PDF
FY2023 Viewing $424K$368K$56K$397K 990 PDF
FY2022 $340K$379K−$39K$341K 990 PDF
FY2021 $325K$313K$13K$380K 990 PDF
FY2020 $323K$297K$25K$367K 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 FY2023 990 (6 parts)
Part I · Summary $424,450 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $317,720$313,569
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $26$86,080
I-11 Other revenuePrior year $22,161$24,801
I-12 Total revenuePrior year $339,907$424,450
I-13 Grants and similar amounts paidPrior year $5,000$3,180
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $187,823$179,417
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $185,758$185,810
I-18 Total expensesPrior year $378,581$368,407
I-19 Revenue less expensesPrior year −$38,674$56,043
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 $424,450 across 15 lines filed
Lines not itemized here account for $4,417 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$313,569
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$313,569
VIII-3 Investment incomeRelated to mission $80 · Unrelated business $0 · Excluded from tax $0$80
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $400 · Unrelated business $0 · Excluded from tax $0$400
VIII-7 Net gain or loss on sales of assetsRelated to mission $86,000 · Unrelated business $0 · Excluded from tax $0$86,000
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 $19,984 · Unrelated business $0 · Excluded from tax $0$19,984
VIII-12 Total revenueRelated to mission $110,881 · Unrelated business $0 · Excluded from tax $0$424,450
Part IX · Statement of functional expenses $368,407 across 31 lines filed
IX-1 Grants to domestic organizations$3,180
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$76,604
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$87,026
IX-8 Pension plan contributions$1,893
IX-9 Other employee benefits$649
IX-10 Payroll taxes$13,245
IX-11a Management fees$0
IX-11b Legal fees$6,475
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$27,949
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$45,542
IX-17 Travel$29,812
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$7,325
IX-20 Interest$80
IX-21 Payments to affiliates$34,608
IX-22 Depreciation, depletion and amortization$4,600
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$29,259
IX-24e All other expenses$160
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$368,407
Part X · Balance sheet $405,799 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $0$0
X-2 Savings and temporary cash investmentsStart of year $106,193$210,599
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-10c Land, buildings and equipment, netStart of year $238,800$195,200
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 $344,993$405,799
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 liabilitiesStart of year $0$8,413
X-26 Total liabilitiesStart of year $3,650$8,413
X-32 Total net assets or fund balancesStart of year $341,343$397,386
X-33 Total liabilities and net assetsStart of year $344,993$405,799
Part XI · Reconciliation of net assets $397,386 net assets at year end
XI-1 Total revenue$424,450
XI-2 Total expenses$368,407
XI-3 Revenue less expenses$56,043
XI-4 Net assets at start of year$341,343
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$397,386

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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