American Postal Workers Union FY2024 filing

Not tax-deductible

Orlando, FL501(c)(5)Since 2011EIN 59-1640301Revenue $545K in FY2024

On file with the IRScfal1462.org10501 S Orange Ave Ste 117, 32824-7749 · Orlando, FLTax-exempt since Nov 1973

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Protect employees' rights and benefits through the grievance/ arbitration procedure; as it relates to wages and conditions of employment that are enumerated in the language of a Collective Bargaining Agreement (CBA).

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$271K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2024 · 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
5 of 6
filings with a surplus
Average surplus $75K a year · 15% of revenue · last 6 filings
Fine: a surplus in 5 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
$271K
to officers and key staff · 51% of spending
Concern: pay to officers and key staff is 51% of spending; over 30%.
Pt VII · Sec A
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
$10K
0.9% 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
$545K
+3% vs prior year
Spent
$533K
To programs
0%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$545K
FY2024▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$447K
FY2021$463K
FY2022$487K
FY2023$531K
FY2024$545K
FY2025$559K
Expenses
$533K
FY2024▲ +30%
Tap a bar for its year
Expenses by fiscal year
FY2020$320K
FY2021$335K
FY2022$415K
FY2023$412K
FY2024$533K
FY2025$572K
Net assets
$1.2M
FY2024▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$732K
FY2021$918K
FY2022$1.0M
FY2023$1.2M
FY2024$1.2M
FY2025$1.2M

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 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

8 people listed on the 990; $271K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$96,623Pt VII · Sec A
Vice President
$91,455Pt VII · Sec A
Maintenance Craft Director
$36,385Pt VII · Sec A
$27,450Pt VII · Sec A
Clerk Craft Director
$8,767Pt VII · Sec A
Mvs Craft Director
$7,262Pt VII · Sec A
$1,302Pt VII · Sec A
$1,282Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Joseph Paul$108,080$96,623$86,597$83,372$76,842$76,382
Robert McSorley$104,162$91,455$82,536$79,198$74,887$74,419
Benjamin Love$84,756$36,385$19,619$16,403$12,365$10,261
Peter Fournier$26,905$27,450$23,233$18,823$15,344$15,829
Denise Larson-Fischer$7,995$8,767$7,668$9,586$1,810$1,487
Jose Caban$6,476$7,262$4,142———
Gilbert Vega——$2,942$2,460$4,279$5,288
Jeremy Armstrong$5,195—————

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for workers' rights and benefits through collective bargaining agreement arbitration.

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1 program · in their own filed words · FY2024
01

Protect the rights of employees as it pertains to wages, benefits, and working conditions within the scope of a Collective Bargaining Agreement (CBA).

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$545K
Ln 12
Gifts and grantsLn 1h$544K
Other incomeLn 4–11$2K
Investment incomeLn 3$7
Money outPt IX
$533K
Ln 25
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$778K
Total assetsLn 16$1.2M
LiabilitiesLn 26$10K
PeoplePt VI, VII
8
listed · VII A
PaidVII A8
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$544K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$7
Other incomeLn 4–11$2K
Total revenueLn 12$545K
Assets in detailPt X, end of year
CashLn 1$778K
SavingsLn 2$0
Cash and savings togetherLn 1–2$778K
Land, buildings, equipmentLn 10c$436K
Other assetsLn 15$3K
Total assetsLn 16$1.2M
LiabilitiesLn 26$10K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 535
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 FY24End FY24
Cash and savingsLn 1–2$776K$778K
Land, buildings, equipmentLn 10c$430K$436K
Total assetsLn 16$1.2M$1.2M
LiabilitiesLn 26$11K$10K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$2K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$2K
Pay of current officers, directors and key staffLn 5$306K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$65K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$5K
Payroll taxesLn 10$30K
Management feesLn 11a$8K
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$47K
Information technologyLn 14$6K
RoyaltiesLn 15$0
OccupancyLn 16$24K
TravelLn 17$10K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$18K
InterestLn 20$0
Payments to affiliatesLn 21$10K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
All other expensesLn 24e$0
Total functional expensesLn 25$533K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $559K$572K−$13K$1.2M 990 PDF
FY2024 Viewing $545K$533K$12K$1.2M 990 PDF
FY2023 $531K$412K$120K$1.2M 990 PDF
FY2022 $487K$415K$73K$1.0M 990 PDF
FY2021 $463K$335K$129K$918K 990 PDF
FY2020 $447K$320K$128K$732K 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 FY2024 990 (6 parts)
Part I · Summary $545,383 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $527,886$543,707
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $5$7
I-11 Other revenuePrior year $3,363$1,669
I-12 Total revenuePrior year $531,254$545,383
I-13 Grants and similar amounts paidPrior year $2,000$2,000
I-14 Benefits paid to membersPrior year $2,329$2,158
I-15 Salaries and benefitsPrior year $319,356$405,421
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $87,873$123,460
I-18 Total expensesPrior year $411,558$533,039
I-19 Revenue less expensesPrior year $119,696$12,344
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $545,383 across 11 lines filed
Lines not itemized here account for $1,669 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$543,707
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$543,707
VIII-3 Investment incomeRelated to mission $7 · Unrelated business $0 · Excluded from tax $0$7
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $1,676 · Unrelated business $0 · Excluded from tax $0$545,383
Part IX · Statement of functional expenses $533,039 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$2,000
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$2,158
IX-5 Pay of current officers, directors and key staff$306,334
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$64,757
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$4,636
IX-10 Payroll taxes$29,694
IX-11a Management fees$8,388
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$46,581
IX-14 Information technology$5,771
IX-15 Royalties$0
IX-16 Occupancy$24,386
IX-17 Travel$10,145
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$17,789
IX-20 Interest$0
IX-21 Payments to affiliates$10,400
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$533,039
Part X · Balance sheet $1,217,227 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $775,545$778,193
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-10c Land, buildings and equipment, netStart of year $430,013$436,034
X-15 Other assets$3,000
X-16 Total assetsStart of year $1,205,558$1,217,227
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 $11,068$10,393
X-26 Total liabilitiesStart of year $11,068$10,393
X-27 Net assets without donor restrictionsStart of year $1,194,490$1,206,834
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,194,490$1,206,834
X-33 Total liabilities and net assetsStart of year $1,205,558$1,217,227
Part XI · Reconciliation of net assets $1,206,834 net assets at year end
XI-1 Total revenue$545,383
XI-2 Total expenses$533,039
XI-3 Revenue less expenses$12,344
XI-4 Net assets at start of year$1,194,490
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$1,206,834

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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