American Postal Workers Union FY2023 filing

Not tax-deductible

Columbia, SC501(c)(5)Since 1992Mutual / membership EIN 57-0481225Revenue $287K in FY2023

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

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$81K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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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
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
$81K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 11 voting members
Worth a look: 1 of 11 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$287K
+4% vs prior year
Spent
$295K
To programs
0%
Net assets
$236K
By yearFY2020–FY2025
Revenue
$287K
FY2023▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$223K
FY2021$269K
FY2022$276K
FY2023$287K
FY2024$315K
FY2025$317K
Expenses
$295K
FY2023▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$160K
FY2021$232K
FY2022$301K
FY2023$295K
FY2024$308K
FY2025$323K
Net assets
$236K
FY2023▼ -3%
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 FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 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

11 people listed on the 990; $81K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$20,128Pt VII · Sec A
$17,313Pt VII · Sec A
Secretary/Treasurer
$14,353Pt VII · Sec A
Assistant Clerk Craft Director
$5,764Pt VII · Sec A
Assistant Maintenance Craft Director
$5,596Pt VII · Sec A
Clerk Craft Director
$5,416Pt VII · Sec A
Maintenance Craft Director
$4,660Pt VII · Sec A
$4,315Pt 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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Provided by the organization

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1 program · in their own filed words · FY2023
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 FY2023 990, line by line.

1The main four
Money inPt VIII
$287K
Ln 12
Fees for servicesLn 2g$286K
Investment incomeLn 3$1K
Money outPt IX
$295K
Ln 25
Owns and owesPt X
$236K
net assets · Ln 32
Cash and savingsLn 1–2$199K
Total assetsLn 16$237K
LiabilitiesLn 26$1K
PeoplePt VI, VII
11
listed · VII A
PaidVII A10
Voting boardVI 1a11
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$286K
Investment incomeLn 3$1K
Total revenueLn 12$287K
Assets in detailPt X, end of year
CashLn 1$71K
SavingsLn 2$129K
Cash and savings togetherLn 1–2$199K
Land, buildings, equipmentLn 10c$37K
Total assetsLn 16$237K
LiabilitiesLn 26$1K
Net assetsLn 32$236K
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 FY23End FY23
Cash and savingsLn 1–2$206K$199K
Land, buildings, equipmentLn 10c$38K$37K
Total assetsLn 16$244K$237K
LiabilitiesLn 26$0$1K
Net assetsLn 32$244K$236K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$81K
Other salaries and wagesLn 7$15K
Payroll taxesLn 10$8K
Accounting feesLn 11c$4K
Other fees for servicesLn 11g$2K
Office expensesLn 13$20K
Information technologyLn 14$6K
OccupancyLn 16$10K
Conferences, conventions and meetingsLn 19$105K
Payments to affiliatesLn 21$13K
Depreciation, depletion and amortizationLn 22$994
InsuranceLn 23$757
Other expenses (24a–d)Ln 24$31K
Total functional expensesLn 25$295K$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 Viewing $287K$295K−$8K$236K 990 PDF
FY2022 $276K$301K−$25K$244K 990 PDF
FY2021 $269K$232K$37K$269K 990 PDF
FY2020 $223K$160K$64K$232K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $286,844 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $275,753$285,667
I-10 Investment incomePrior year $237$1,177
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $275,990$286,844
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $120,875$103,451
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $180,003$191,552
I-18 Total expensesPrior year $300,878$295,003
I-19 Revenue less expensesPrior year −$24,888−$8,159
Part VI · Governance 1 of 11 board members independent, 5 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members1
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 $286,844 across 5 lines filed
Lines not itemized here account for $15,631 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 $270,036 · Unrelated business $0 · Excluded from tax $0$270,036
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $1,177$1,177
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $285,667 · Unrelated business $0 · Excluded from tax $1,177$286,844
Part IX · Statement of functional expenses $295,003 across 13 lines filed
IX-5 Pay of current officers, directors and key staff$80,654
IX-7 Other salaries and wages$15,036
IX-10 Payroll taxes$7,761
IX-11c Accounting fees$4,497
IX-11g Other fees for services$2,042
IX-13 Office expenses$19,513
IX-14 Information technology$5,652
IX-16 Occupancy$9,746
IX-19 Conferences, conventions and meetings$104,720
IX-21 Payments to affiliates$12,711
IX-22 Depreciation, depletion and amortization$994
IX-23 Insurance$757
IX-24 Other expenses (24a–d)$30,920
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$295,003
Part X · Balance sheet $236,639 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $205,602$70,677
X-2 Savings and temporary cash investments$128,786
X-10c Land, buildings and equipment, netStart of year $38,170$37,176
X-16 Total assetsStart of year $243,772$236,639
X-25 Other liabilities$1,026
X-26 Total liabilitiesStart of year $0$1,026
X-27 Net assets without donor restrictionsStart of year $243,772$235,613
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $243,772$235,613
X-33 Total liabilities and net assetsStart of year $243,772$236,639
Part XI · Reconciliation of net assets $235,613 net assets at year end
XI-1 Total revenue$286,844
XI-2 Total expenses$295,003
XI-3 Revenue less expenses−$8,159
XI-4 Net assets at start of year$243,772
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$235,613

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

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