American Postal Workers Union FY2020 filing

Not tax-deductible

Columbia, SC501(c)(5)Since 1992EIN 57-0481225Revenue $223K in FY2020

On file with the IRS4921 Broad River Rd Ste B, 29212-3566 · Columbia, SCTax-exempt since Nov 1973

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Provide representation to its membership

$27K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $12K a year · 4% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 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
$27K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
18 mo
of spending, in cash
Looks good: 17.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$223K
Spent
$160K
To programs
0%
Net assets
$232K
By yearFY2020–FY2025
Revenue
$223K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$223K
FY2021$269K
FY2022$276K
FY2023$287K
FY2024$315K
FY2025$317K
Expenses
$160K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$160K
FY2021$232K
FY2022$301K
FY2023$295K
FY2024$308K
FY2025$323K
Net assets
$232K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$232K
FY2021$269K
FY2022$244K
FY2023$236K
FY2024$242K
FY2025$237K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

Who runs it and what they're paid

6 people listed on the 990; $27K paid to officers and key staff.

Part VII, Section A · reportable compensation
$11,766Pt VII · Sec A
Vice President
$4,678Pt VII · Sec A
Secretary/Treasurer
$4,451Pt VII · Sec A
Clerk Craft Director
$2,586Pt VII · Sec A
Mvs Craft Director
$2,156Pt VII · Sec A
Maintenance Craft Director
$1,128Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Betty James-Leaks$28,743$23,977$17,313$17,673$15,638$11,766
Mark Sims$21,008$24,122$20,128$20,955$12,930$4,678
Michelle Reed$18,707$14,366$14,353$12,605$13,481$4,451
Felicia Miller$7,932$6,733$5,416$6,534——
Samuel Smoak$4,785$7,197$4,660$7,122——
Paige Chong——$5,764$4,420——
Edward Morrison——$5,596$5,437——
Reginald Owens$4,399$5,472————

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 members' rights and interests.

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1 program · in their own filed words · FY2020
01

The union operates to maintain equitable wage scales and working conditions and collective bargaining for its membership providing representation and training to the local membership regarding wages, benefits, working conditions, and other member reltated issues.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$223K
Ln 12
Fees for servicesLn 2g$222K
Investment incomeLn 3$1K
Money outPt IX
$160K
Ln 25
Owns and owesPt X
$232K
net assets · Ln 32
Cash and savingsLn 1–2$233K
Total assetsLn 16$233K
LiabilitiesLn 26$2K
PeoplePt VI, VII
6
listed · VII A
PaidVII A6
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$222K
Investment incomeLn 3$1K
Total revenueLn 12$223K
Assets in detailPt X, end of year
CashLn 1$233K
SavingsLn 2$0
Cash and savings togetherLn 1–2$233K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$233K
LiabilitiesLn 26$2K
Net assetsLn 32$232K
OperationsPt I, VI
EmployeesI 527
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$168K$233K
InvestmentsLn 11–13$0$0
Total assetsLn 16$168K$233K
LiabilitiesLn 26$0$2K
Net assetsLn 32$168K$232K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$230
Pay of current officers, directors and key staffLn 5$27K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$29K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K
Management feesLn 11a$0
Legal feesLn 11b$3K
Accounting feesLn 11c$4K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$3K
Advertising and promotionLn 12$0
Office expensesLn 13$50K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$10K
TravelLn 17$5K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K
InterestLn 20$0
Payments to affiliatesLn 21$13K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$349
All other expensesLn 24e$7K
Total functional expensesLn 25$160K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $317K$323K−$5K$237K 990 PDF
FY2024 $315K$308K$7K$242K 990 PDF
FY2023 $287K$295K−$8K$236K 990 PDF
FY2022 $276K$301K−$25K$244K 990 PDF
FY2021 $269K$232K$37K$269K 990 PDF
FY2020 Viewing $223K$160K$64K$232K 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 FY2020 990 (6 parts)
Part I · Summary $223,451 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $234,517$222,449
I-10 Investment incomePrior year $2,119$1,002
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $236,636$223,451
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $5,157$230
I-15 Salaries and benefitsPrior year $88,136$62,781
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $135,977$96,724
I-18 Total expensesPrior year $229,270$159,735
I-19 Revenue less expensesPrior year $7,366$63,716
Part VI · Governance 0 of 6 board members independent, 5 to look at
VI-1a Voting members of the governing body6
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-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $223,451 across 5 lines filed
Lines not itemized here account for $3,213 of total revenue; see the IRS return.
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 $219,236 · Unrelated business $0 · Excluded from tax $0$219,236
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $1,002$1,002
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $222,449 · Unrelated business $0 · Excluded from tax $1,002$223,451
Part IX · Statement of functional expenses $159,735 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$230
IX-5 Pay of current officers, directors and key staff$26,765
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$29,269
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$6,747
IX-11a Management fees$0
IX-11b Legal fees$3,128
IX-11c Accounting fees$3,500
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$3,017
IX-12 Advertising and promotion$0
IX-13 Office expenses$50,038
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$9,539
IX-17 Travel$5,354
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$2,130
IX-20 Interest$0
IX-21 Payments to affiliates$13,070
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$349
IX-24e All other expenses$6,599
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$159,735
Part X · Balance sheet $233,298 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $167,935$233,298
X-2 Savings and temporary cash investmentsStart of year $0$0
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 $167,935$233,298
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$1,647
X-26 Total liabilitiesStart of year $0$1,647
X-27 Net assets without donor restrictionsStart of year $167,935$231,651
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $167,935$231,651
X-33 Total liabilities and net assetsStart of year $167,935$233,298
Part XI · Reconciliation of net assets $231,651 net assets at year end
XI-1 Total revenue$223,451
XI-2 Total expenses$159,735
XI-3 Revenue less expenses$63,716
XI-4 Net assets at start of year$167,935
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$231,651

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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