American Postal Workers Union

Not tax-deductible

Oakland, CA501(c)(5)EIN 94-6086961Revenue $308K in FY2025

On file with the IRSoakapwu78.org7901 Oakport St Ste 2300, 94621-2010 · Oakland, CATax-exempt since Nov 1973

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Promote the welfare of Postal Workers.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
Run by 15 volunteers and 24 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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FY2025 · 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
2 of 6
filings with a surplus
Average deficit $6K a year · 2% of revenue · last 6 filings
Concern: a surplus in 2 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
$228K
to officers and key staff · 69% of spending
Concern: pay to officers and key staff is 69% of spending; over 30%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$10K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 17 voting members
Concern: none of 17 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$308K
-8% vs prior year
Spent
$330K
To programs
0%
Net assets
$181K
By yearFY2020–FY2025
Revenue
$308K
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$337K
FY2021$341K
FY2022$324K
FY2023$330K
FY2024$334K
FY2025$308K
Expenses
$330K
FY2025▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$334K
FY2021$311K
FY2022$349K
FY2023$331K
FY2024$357K
FY2025$330K
Net assets
$181K
FY2025▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$205K
FY2021$236K
FY2022$211K
FY2023$226K
FY2024$203K
FY2025$181K

From the FY2025 Form 990 · see the original

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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

16 people listed on the 990; $228K paid to officers and key staff.

Part VII, Section A · reportable compensation
$97,309Pt VII · Sec A
Executive Vice President
$95,332Pt VII · Sec A
Secretary-Treasurer
$8,820Pt VII · Sec A
Director Clerk Craft
$7,140Pt VII · Sec A
Records Secretary
$4,320Pt VII · Sec A
Director Maintenance Craft
$4,020Pt VII · Sec A
Director Motor Vehicle Services
$4,020Pt VII · Sec A
Chief Trustee
$1,800Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Robert L Jeffrey$97,309$101,174$94,338$91,778$88,253—
Geraldine G Laxa$95,332$97,429————
Geraldine L Manzo——$91,409$88,472$80,748$81,726
Robert Jeffrey—————$85,342
Paul B Lew$8,820$8,820$8,820$8,820$8,820—
Michael E Rodriguez$7,140$7,140$7,140$7,360$7,639$7,380
Paul Lew—————$5,145
Kenneth Mitchell$4,020$4,020$4,020$5,070$4,260$4,260

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

Supports postal workers' well-being and improves their working conditions.

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Provided by the organization

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3 programs · in their own filed words · FY2025
01

Education of the membership through topical seminars on postal worker issues; publication of timely informational bulletins; monthly membership meetings; assistance to members in the appropriate filing of merit systems protection board MSPB appeals; equal employment opportunity eeo complaints; office of workers compensation programs owcp…

Pt IX · col B
02

Strengthening collective bargaining through participation in the american postal workers union biennial national convention; clerk maintenance and motor vehicle craft meetings on-site at postal facilities with the usps; and hosting closed meetings with clerk maintenance and motor vehicle craft union members at both the local level and…

Pt IX · col B
03

Enforcing the collective bargaining agreement by the filing of 545 grievances most appealed from the local level to the national level or binding arbitration at fourteen facilities in oakland california; and three additional vehicle maintenance facilities near oakland california; in a bargaining unit of about 800 employees in the clerk…

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$308K
Ln 12
Gifts and grantsLn 1h$302K
Other incomeLn 4–11$5K
Investment incomeLn 3$1K
Money outPt IX
$330K
Ln 25
Owns and owesPt X
$181K
net assets · Ln 32
Cash and savingsLn 1–2$106K
Total assetsLn 16$191K
LiabilitiesLn 26$10K
PeoplePt VI, VII
16
listed · VII A
PaidVII A16
Voting boardVI 1a17
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$302K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$1K
Other incomeLn 4–11$5K
Gains on assetsLn 7$0
Total revenueLn 12$308K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$106K
Cash and savings togetherLn 1–2$106K
InvestmentsLn 11–13$62K
Land, buildings, equipmentLn 10c$24K
Other assetsLn 15$0
Total assetsLn 16$191K
LiabilitiesLn 26$10K
Net assetsLn 32$181K
OperationsPt I, VI
EmployeesI 524
VolunteersI 615
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 FY25End FY25
Cash and savingsLn 1–2$129K$106K
InvestmentsLn 11–13$59K$62K
Land, buildings, equipmentLn 10c$24K$24K
Total assetsLn 16$212K$191K
LiabilitiesLn 26$9K$10K
Net assetsLn 32$203K$181K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$233K$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$4K$0$0$0
Pension plan contributionsLn 8$5K$0$0$0
Other employee benefitsLn 9$9K$0$0$0
Payroll taxesLn 10$20K$0$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$5K$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$10K$0$0$0
Information technologyLn 14$2K$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$33K$0$0$0
TravelLn 17$2K$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$774$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$1K$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$5K$0$0$0
Other expenses (24a–d)Ln 24$321$0$0$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$330K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $308K$330K−$22K$181K 990 PDF
FY2024 $334K$357K−$23K$203K 990 PDF
FY2023 $330K$331K−$2K$226K 990 PDF
FY2022 $324K$349K−$25K$211K 990 PDF
FY2021 $341K$311K$31K$236K 990 PDF
FY2020 $337K$334K$3K$205K 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 FY2025 990 (6 parts)
Part I · Summary $308,112 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $328,378$302,075
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,809$1,337
I-11 Other revenuePrior year $3,485$4,700
I-12 Total revenuePrior year $333,672$308,112
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 $284,445$270,882
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $72,469$59,028
I-18 Total expensesPrior year $356,914$329,910
I-19 Revenue less expensesPrior year −$23,242−$21,798
Part VI · Governance 0 of 17 board members independent, 3 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $308,112 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$302,075
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$302,075
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-3 Investment incomeRelated to mission $1,337 · Unrelated business $0 · Excluded from tax $0$1,337
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 $4,700 · Unrelated business $0 · Excluded from tax $0$4,700
VIII-12 Total revenueRelated to mission $6,037 · Unrelated business $0 · Excluded from tax $0$308,112
Part IX · Statement of functional expenses $329,910 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$233,105
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$3,854
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$5,461
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$8,688
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$19,774
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$5,400
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$9,525
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$1,544
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$33,454
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$2,023
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$774
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$1,468
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$4,519
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$321
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$329,910
Part X · Balance sheet $191,240 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $0$0
X-2 Savings and temporary cash investmentsStart of year $129,341$105,927
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 $23,681$23,681
X-11 Publicly traded securitiesStart of year $58,903$61,632
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 $211,925$191,240
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 $8,867$9,980
X-26 Total liabilitiesStart of year $8,867$9,980
X-27 Net assets without donor restrictionsStart of year $203,058$181,260
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $203,058$181,260
X-33 Total liabilities and net assetsStart of year $211,925$191,240
Part XI · Reconciliation of net assets $181,260 net assets at year end
XI-1 Total revenue$308,112
XI-2 Total expenses$329,910
XI-3 Revenue less expenses−$21,798
XI-4 Net assets at start of year$203,058
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$181,260

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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