2024-11-15T15:28:51-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 132761192 NATIONAL POSTAL MAIL HANDLERS UNION DIV OF LIUNA AFL-CIO LOCAL 300 % WILFREDO DELGADO NATI 2124310040 20 WEST 33RD STREET 8A NEW YORK NY 100013305 Marcenia Yvette Johnson PRESIDENT 2124310040 2024-11-12 true true RICHARD RUVELSON P00234075 3012726000 2024-11-12 2023 2024-10-15 13:58:12Z WILFREDO DELGADO 20 WEST 33RD STREET 8A NEW YORK NY 100013305 4457852 false X WWW.LOCAL300NPMHU,ORG X 1972 NY TO ADVANCE THE BEST INTERESTS OF MEMBERS VIA COLLECTIVE BARGAINING, CONTRACT ENFORCEMENT, CONFLICT RESOLUTION, AND TO KEEP MEMBERS INFORMED OF EMPLOYMENT-RELATED ISSUES OF CONCERN. 19 0 164 0 193262 106036 200868 206242 3844473 4109538 9173 88554 213070 53518 4267584 4457852 7500 9050 0 0 1586717 1659142 0 0 0 2273541 2137850 3867758 3806042 399826 651810 6521047 7172857 0 0 6521047 7172857 X SEE SCHEDULE O. false false SEE SCHEDULE O false true false true false false false false false true false false false false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false true 6 0 true 164 true true true false false false false false false false X 19 0 true false false false true true false true false false false false true true true false false false true false NY X WILFREDO DELGADO 2124310040 20 WEST 33RD STREET SUITE 8A NEW YORK NY 100013305 MARCENIA Y JOHNSON LOCAL PRESIDENT - EFF. 06/2023 40.0 0.0 X 123792 0 70713 KEVIN TABARUS LOCAL PRESIDENT - THRU 06/2023 40.0 0.0 X 95416 0 49991 WILFRED DELGADO TREASURER 40.0 0.0 X 120439 0 9026 RAYMOND BERMUDEZ VICE PRESIDENT - EFF. 07/2023 40.0 0.0 X 78340 0 32587 LUCY LOMBARDO RECORDING SECRETARY 16.0 0.0 X 35696 0 0 IRENE DELGADO BRANCH PRESIDENT 20.0 0.0 X 29421 0 0 CHARLES VALENTINE NJSEBM - THRU. 7/16/2023 25.0 0.0 X 22344 0 0 JAMES SMITH CTESBM - EFF. 7/17/2023 14.0 0.0 X 22090 0 0 MARIE CHERY BRANCH PRESIDENT 20.0 0.0 X 21695 0 0 MALIK SHEPPARD NYSEBM -EFF. 7/17/2023 5.0 0.0 X 17759 0 0 HOWARD SPINDLER BRANCH PRESIDENT 20.0 0.0 X 17759 0 0 THOMAS RUSSO NJSEBM - EFF. 7/17/2023 25.0 0.0 X 17420 0 0 ALBERTA PRIETO BRANCH PRESIDENT 14.0 0.0 X 16724 0 0 ALAN SACKS BRANCH PRESIDENT 14.0 0.0 X 15193 0 0 TREVOR STUART BRANCH PRESIDENT 20.0 0.0 X 13502 0 0 LATINA CRENSHAW BRANCH PRESIDENT 7.0 0.0 X 12928 0 0 MARK CHANDLER BRANCH PRESIDENT 5.0 0.0 X 12488 0 0 PETER BILOTTA BRANCH PRESIDENT 7.0 0.0 X 11678 0 0 PETER LETIZIA BRANCH PRESIDENT 25.0 0.0 X 10770 0 0 ROBERT CAPPUCCIO BRANCH PRESIDENT -EFF. 7/17/23 14.0 0.0 X 9337 0 0 RICHARD LUTZ BRANCH PRESIDENT -EFF. 7/17/23 15.0 0.0 X 7748 0 0 ROBERT LUSSOS BRANCH PRESIDENT - RET. 8/1/23 14.0 0.0 X 7178 0 0 719717 0 162317 2 false true false 0 206242 206242 MEMBERSHIP DUES & ASSESSMENTS 561499 4109538 3916276 193262 4109538 88554 88554 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MEMBERS EVENTS 561499 36570 36570 OTHER REVENUE 561499 16948 16948 53518 4457852 3969794 193262 88554 3050 6000 0 0 882034 0 465287 194544 11448 105829 0 3183 51472 0 0 0 72105 0 123029 0 0 29196 67435 0 34079 0 1221374 87155 15451 MEMBERSHIP PREMIUMS 129748 MEMBER EVENTS 118469 TAXES 67950 EQUIPMENT & REPAIRS 37813 79391 3806042 1028892 499390 2674923 3940971 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3236853 504357 2817232 2732496 0 0 0 0 0 0 0 0 0 0 6521047 7172857 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6521047 7172857 0 0 6521047 7172857 6521047 7172857 651810 X false true X false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false 2787008 330546 2456462 297124 33640 263484 123737 116307 7430 28984 23864 5120 2732496 0 0 X 4457852 4457852 4457852 3806042 3806042 3806042 PART X, LINE 2 - FIN 48 STATEMENT Under the provisions of Section 501(c)(5) of the Internal Revenue Code, the Local is exempt from taxes on income other than unrelated business income. A provision for income taxes is reflected in the financial statements, related to the Union's associate member program, which is considered unrelated business income for income tax purposes. For the years ended December 31, 2023 and 2022, the Union incurred income taxes of $36,284 and $39,528, respectively. Management annually evaluates tax positions taken to determine whether the Local has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service and any such uncertain tax position will be disclosed in the financial statements. Management has evaluated the tax positions taken by the Local and concluded that as of December 31, 2023 and 2022 there were no uncertain positions taken or expected to be taken that would require disclosure in the financial statements. The Local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. In addition, there have been no tax related interest or penalties for the period presented in these financial statements. Should such penalties and interest be paid, the Local's policy is to recognize them as part of general and administrative expenses on the statements of revenue, expenses and changes in net assets - modified cash basis. true Memorial Scholarship Awards 6 6000 false false false MARCENIA Y JOHNSON LOCAL PRESIDENT - EFF. 06/2023 123792 0 0 0 0 0 54288 0 16425 0 194505 0 0 0 PART III, LINE 1 - DESCRIPTION OF ORGANIZATION MISSION: TO UNITE FOR THEIR OWN ADVANCEMENT AND BETTERMENT, AND FOR THE ADVANCEMENT OF THE USPS, ALL POSTAL MAIL HANDLERS, AND SUCH OTHER EMPLOYEES WHO ARE WITHIN THE TERRITORIAL JURISDICTION OF THIS LOCAL UNION AND WHO COME WITHIN THE MAIL HANDLERS CRAFT JURISDICTION, INCLUDING BUT NOT LIMITED TO ALL OPERATIONS DIRECTLY/INDIRECTLY RELATED TO POSTAL AND MAIL HANDLER OPERATION, WHETHER PERFORMED BY USPS EMPLOYEES OR ANY OTHER EMPLOYERS, AND ALL OTHER FEDERAL EMPLOYEES WHO WISH TO AFFILIATE AS ASSOCIATE MEMBERS OF THIS UNION. PART III, LINE 4A: PROGRAM SERVICE THIS LOCAL UNION SHALL STRIVE TO ADVANCE THE INTERESTS OF ITS MEMBERS AND PROTECT THE INTEGRITY OF THE MAIL HANDLER CRAFT THROUGH MUTUAL COOPERATION ORGANIZING THE UNORGANIZED, COLLECTIVE BARGAINING, THE PROMOTION OF LEGISLATION, THE PROVISION OF BENEFITS SUCH AS SICK, ACCIDENT, AND SIMILAR BENEFITS TO ITS MEMBERS, AND ALL OTHER PEACEFUL AND LAWFUL MEANS WHEREBY LABOR ORGANIZATION SEEK TO PROMOTE AND ADVANCE A BROAD SPECTRUM OF ECONOMIC AND SOCIAL OBJECTIVES. THIS LOCAL UNION SHALL FUNCTION IN ACCORDANCE WITH ALL APPLICABLE LAWS, REGULATION, AND EXECUTIVE ORDERS. THIS LOCAL UNION SHALL CONDUCT ITS AFFAIRS IN A MANNER WHICH WILL ENHANCE, CONSERVE, AND PROTECT THE INTERESTS OF THE NATIONAL POSTAL MAIL HANDLERS UNION AND ITS AFFILIATES AND MEMBERS. PART VI, SECTION A, LINE 2 - BUSINESS/FAMILY RELATIONSHIP OF OFFICERS: LOCAL TREASURER WILFREDO DELGADO HAS A FAMILY RELATIONSHIP WITH NYC BRANCH PRESIDENT IRENE DELGADO. PART VI, SECTION A, LINE 6 - EXPLANATION OF CLASSES OF MEMBERS: AS OF DECEMBER 31, 2023, THE LABOR ORGANIZATION HAS 7,283 TOTAL MEMBERS. 4,966 ARE REGULAR MEMBERS, AND 2,317 ARE ASSOCIATED MEMBERS. PART VI, SECTION A, LINE 7A - ELECTION OF GOVERNING BODY: UNDER THE NPMHU CONSTITUTION, ONLY REGULAR MEMBERS ARE ENTITLED TO VOTE. ASSOCIATE MEMBERS, WHO PAY REDUCED DUES, ARE NOT MEMBERS OF THE NPMHU BARGAINING UNIT. FOR THIS REASON, AMONG OTHERS, THE NPMHU CONSTITUTION INDICATES THAT ASSOCIATE MEMBERS "SHALL NOT BE ENTITLED TO VOTE OR SERVE AS OFFICERS OR DELEGATES." PART VI, SECTION A, LINE 8B - NO DOCUMENTATION OF MEETINGS: THERE ARE NO COMMITTEES WITHIN THE ORGANIZATION THAT CAN ACT ON BEHALF OF THE GOVERNING BODY. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE Form 990 is prepared by a Certified Public Accounting Firm that is engaged by the local to provide a draft copy of the Form 990 to the Local President and Treasurer. Any comments are provided back to the CPA Firm to update and provide a final draft for the Local to review and distribute to the governing body for discussion at the next local union council meeting for review and approval for filing with the Internal Revenue Service. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY: THE UNION MAINTAINS ITS PRACTICES FOR MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DEALING WITH POTENTIAL OR ACTUAL CONFLICTS, AS PER CURRENT U.S. DEPARTMENT OF LABOR LAWS AND REGULATIONS. THIS IS IN ACCORDANCE WITH THE ORGANIZATION'S NATIONAL AND LOCAL UNION CONSTITUTIONS. THE UNION REQUIRES THAT FORMER OFFICERS COMPLETE AND SIGN A QUESTIONNAIRE. PART VI, SECTION B, LINE 15B - COMPENSATION REVIEW: THE LOCAL UNION COUNCIL VOTES UPON THE COMPENSATION OF OFFICERS. PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS: GOVERNING DOCUMENTS: THE NATIONAL AND UNIFORM LOCAL UNION CONSTITUTIONS ARE PROVIDED TO ALL REGULAR MEMBERS. ADDITIONAL COPIES ARE AVAILABLE UPON REQUEST. MINUTES OF THE NPMHU LOCAL EXECUTIVE BOARD MEETINGS AND LOCAL UNION COUNCIL MEETINGS ARE DISTRIBUTED TO ALL MEMBERS OF THE EXECUTIVE BOARD AND ALL BRANCH PRESIDENTS. THE UNION CONSTITUTIONS AND THE MEETING MINUTES ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE: WWW.LOCAL300NPMHU.ORG. CONFLICT OF INTEREST POLICY: FINANCIAL INFORMATION IS REPORTED ANNUALLY TO THE DEPARTMENT OF LABOR ON FORM LM-2. THE FORMS LM-2 ARE PUBLIC DOCUMENTS AND AVAILABLE ON THE DEPARTMENT OF LABOR'S WEBSITE. AUDITED FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE GOVERNING BODY. A DETAILED FINANCIAL REPORT IS PROVIDED IN WRITING AT EACH MEETING OF THE LOCAL UNION.