2025-09-29T06:15:00-07:00 2025-05-31 042876321 GRZELAK GRZELAK AND ASSOCIATES 850 HIGH STREET STE 3B HOLYOKE MA 01040 990 2024-06-01 042512175 AMERICAN POSTAL WORKERS UNION LOCAL 497 AMER 4135431146 1124 BERKSHIRE AVENUE SPRINGFIELD MA 01151 EDWARD ROWELL PRESIDENT 4135431146 2025-09-22 true true ZACHARY A GRZELAK CPA P01231068 4134378438 2025-09-29 X 2024 2025-03-06 01:10:19Z EDWARD ROWELL 1124 BERKSHIRE AVENUE INDIAN ORCHARD MA 01151 417864 false X WWW.APWUSAL.ORG X 1971 MA TO IMPROVE WORKING CONDITIONS FOR POSTAL WORKERS 12 0 75 0 0 0 0 394702 389197 7661 8255 6352 -1599 408715 395853 5000 4000 0 204184 286074 0 0 125474 212326 334658 502400 74057 -106547 714354 609028 5282 6503 709072 602525 TO PROVIDE FOR, PROTECT, AND IMPROVE THE GENERAL WELFARE OF THE MEMBERS AND EMPLOYEES REPRESENTED. false false TO IMPROVE WORKING CONDITIONS FOR APPROXIMATELY 724 POSTAL WORKERS. false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false true true false true X 0 0 75 true true false false false false false false false false false false X 12 0 false false false false true true false true true false false false false false false false false false MA X X CAROL CICCARELLI 4135431146 1124 BERKSHIRE AVENUE SPRINGFIELD MA 01151 X EDWARD ROWELL PRESIDENT 40.00 X X 90600 0 0 CHARLES MORIN VICE PRESIDENT 4.00 X X 2556 0 0 JENNY BOGACZ RECORDING SECRETARY 2.00 X X 2415 0 0 MARIO COLUCCI MVS DIRECTOR 1.00 X 6221 0 0 KURT MURPHY SARGENT AT ARMS 1.00 X 150 0 0 DAMIAN HEROUX WEBMASTER 1.00 X 1104 0 0 NANCY KENYON RESEARCH & EDUCATION 2.00 X 3765 0 0 DAVID BOGACZ CLERK CRAFT DIRECTOR 1.00 X 7146 0 0 CAROL CICCARELLI TREASURER 6.00 X X 6394 0 0 RONDA WYNN EDITOR 1.00 X 6050 0 0 JUSTIN DESLAURIERS E-BOARD UNDER 50 1.00 X 7429 0 0 LUKE KIBBE SERGEANT AT ARMS 1.00 X 150 0 0 JESSE DANE TRUSTEE 1.00 X 400 0 0 STUART KIBBE E-BOARD OVER 50 1.00 X 1304 0 0 ENID RIVERA MAINTENANCE DIRECTOR 1.00 X 8244 0 0 ANNE CHAMBERLAIN TRUSTEE 1.00 X 661 0 0 JESUS RIVERA SAFETY & HEALTH 1.00 X 894 0 0 MICHAEL SMITH TRUSTEE 1.00 X 441 0 0 JACOB CARROL LEGISLATIVE DIRECTOR 1.00 X 2901 0 0 148825 0 0 false false false MEMBERSHIP DUES 561300 389197 0 0 389197 8255 0 8255 17667 22011 -4344 -4344 -4344 OTHER 900099 2745 2745 0 0 2745 395853 391942 0 3911 4000 4000 193089 193089 0 0 28625 0 28625 0 42863 42863 0 0 21497 18846 2651 0 12450 0 12450 0 18221 17793 428 0 7534 0 7534 0 47483 47483 0 0 12014 12014 0 0 4733 0 4733 0 713 0 713 0 TELEPHONE 6728 0 6728 0 MEMBER EXPENSE 72384 72384 0 0 PROPERTY TAX EXPENSE 4292 0 4292 0 ARBITRATION FEES 6709 6709 0 0 19065 5216 13849 0 502400 420397 82003 0 294026 203337 205176 200401 365170 159880 215152 205290 714354 609028 5282 6503 5282 6503 X 709072 602525 709072 602525 714354 609028 -106547 X true X false true false true true false 50000 0 50000 239558 117409 122149 65698 34645 31053 9914 7826 2088 205290 X Pt X, Line 2 EFFECTIVE JUNE 1, 2009, THE ORGANIZATION ADOPTED CERTAIN PROVISIONS OF FASB ASC 740, INCOME TAXES, WHICH PROVIDES A NEW FRAMEWORK FOR HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR FINANCIAL STATEMENTS. WITH THESE CHANGES, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION DID NOT RECORD ANY UNRECOGNIZED TAX BENEFITS AS OF MAY 31, 2025 AND 2024. FASB ASC 740 ALSO PROVIDES GUIDANCE ON RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE APPLICATION OF THESE NEW PROVISIONS OF FASB ASC 740 DID NOT HAVE ANY IMPACT ON THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATIONS PRIOR THREE YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. Pt VI, Line 6 MEMBERS OF THE UNION ARE POSTAL WORKERS WHO PAY DUES Pt VI, Line 6 AND ELECT REPRESENTATIVES. Pt VI, Line 7a THE ORGANIZATION IS A UNION OF POSTAL WORKERS WHOSE Pt VI, Line 7a ELECTED REPRESENTATIVES COMPRISE THE GOVERNING BODY. Pt VI, Line 11b A COPY OF FORM 990 IS PROVIDED TO REPRESENTATIVES OF THE Pt VI, Line 11b ORGANIZATIONS GOVERNING BODY PRIOR TO FILING FOR THEIR Pt VI, Line 11b REVIEW AND COMMENTS. Pt VI, Line 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE Pt VI, Line 19 AVAILABLE TO THE PUBLIC UPON REQUEST. Pt V, Line 3b PROFITS FROM RENTAL PROPERTY WITH NO DEBT IS NOT CONSIDERED TAXABLE UNRELATED BUSINESS INCOME UNDER THE IRC. SAL 497 REALTY LLC 1124 BERKSHIRE AVENUE SPRINGFIELD MD 01151 042512175 REAL ESTATE RENTAL MA 17667 306042 APW UNION LOCAL 497 false false false false false false false false false false true false false false false false false false false SAL 497 REALTY LLC K 38500 CASH