Nonprofit · EIN 38-6074043
NATIONAL ASSOCIATION OF LETTER CARRIERS
Also known as 3126 ROYAL OAK MICHIGAN
Tax-exempt · MADISON HTS, MI 48071
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $387,192 | $430,335 | -$43,143 | $170,156 | $0 | $170,156 |
| December 31, 2023 | 990 | $371,353 | $360,368 | $10,985 | $213,299 | $0 | $213,299 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $14
- Program service revenue
- $362,133
- Investment income
- $5,288
- Other revenue
- $19,757
Expenses
- Grants and similar amounts paid
- $4,500
- Benefits paid to members
- $49,954
- Compensation of officers, directors and key employees
- $149,997
- Other salaries and wages
- $16,085
- Salaries, compensation and benefits (total)
- $201,411
- Professional fundraising fees
- $0
- Accounting fees
- $1,970
- Occupancy
- $22,618
- Travel
- $76,971
- Depreciation
- $3,569
Balance sheet and other
- Total assets, start of year
- $213,299
- Total assets, end of year
- $170,156
- Total liabilities, end of year
- $0
- Net assets, end of year
- $170,156
- Land, buildings and equipment
- $84,476
- Net assets without donor restrictions
- $170,156
- Gross receipts
- $387,192
- Employees
- 41
- Year formed
- 1931
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONALD FERRARO JR | PRESIDENT Officer | 20 | $32,537 |
| PAUL ROZNOWSKI | AFL CIO DELEGATE EDITOR Officer | 15 | $23,059 |
| JOSHUA DENT | TREASURER Officer | 12 | $19,258 |
| JOHN DICK | SECRETARY Officer | 11 | $17,557 |
| MICHELLE HODGES | OWCP OFFICER Officer | 11 | $16,522 |
| FRED WHISNANT III | EXECUTIVE V-P Officer | 10 | $14,833 |
| TAMARA BOSMAN | VICE PRESIDENT Officer | 8 | $12,706 |
| WILLIAM NELSON | TRUSTEE Trustee or director | 2 | $1,891 |
| CHERYL MULLEN | TRUSTEE Trustee or director | 1 | $1,433 |
| KEVIN WALKER | HEALTH BENEFITS REP Officer | 2 | $1,158 |
| JOSEPH ENSLEY JR | RETIREMENT OFFICER Officer | 1 | $1,086 |
| LEO ALSTON | TRUSTEE Trustee or director | 1 | $1,017 |
| CHANDRA MARTIN | TRUSTEE Trustee or director | 1 | $1,017 |
| TINA MEDALLIS | TRUSTEE Trustee or director | 1 | $926 |
| EMERY JOHNSON | SERGEANT AT ARMS Officer | 1 | $480 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BONNIE GIROUX-POTTS | AFL CIO DELEGATE Officer | – | $36 |
| JACQUELINE DICK | ALTERNATE AFL CIO DELAGATE Officer | – | $0 |
| ED MORIN | MBA INSURANCE REP Officer | – | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL ROZNOWSKI | PRESIDENT Officer | 20 | $40,282 |
| JOSHUA DENT | TREASURER Officer | 10 | $20,113 |
| JOHN DICK | SECRETARY Officer | 10 | $18,444 |
| MICHELLE HODGES | OWCP OFFICER Officer | 9 | $17,603 |
| DONALD FERRARO JR | VICE PRESIDENT Officer | 9 | $16,998 |
| FRED WHISNANT III | EXECUTIVE V-P Officer | 7 | $13,267 |
| KEVIN WALKER | HEALTH BENEFITS REP Officer | 2 | $3,113 |
| CHANDRA MARTIN | TRUSTEE Trustee or director | 1 | $1,942 |
| EMERY JOHNSON | SERGEANT AT ARMS Officer | 1 | $1,734 |
| WILLIAM NELSON | TRUSTEE Trustee or director | 1 | $1,646 |
| WILLIAM MELMS | TRUSTEE Trustee or director | 1 | $1,604 |
| TAMARA BOSMAN | AFL CIO DELEGATE Officer | 1 | $1,014 |
| LEO ALSTON | TRUSTEE Trustee or director | – | $795 |
| JOHN JOHNSON | TRUSTEE Trustee or director | – | $714 |
| ALEXANDER VIVIANO | TRUSTEE Trustee or director | – | $487 |
| JOSEPH ENSLEY JR | RETIREMENT OFFICER Officer | – | $181 |
Address and contacts
- Address (IRS master file)
- 28806 JOHN R RD, MADISON HTS, MI 48071-2818
- In care of
- % P A OPSAHL
- Principal officer (990 for 2024)
- Joshua Dent, 28806 John R Rd, Madison Heights, MI 480712818
- Signed the 990
- Joshua Dent, Treasurer
- Phone
- (248) 541-0060
- Return prepared by
- BARRY & COMPANY PC
Mission
Unite all letter carriers and non-supervisory employees of the Postal Service in a consolidated effort with the Postal Service to better all working conditions, and promote a harmonious relationship through collective bargaining on all situations which would affect the health, welfare and working conditions of its members.
Program accomplishments
- The branchs largest program service is representational expenses to better all working conditions and promote a harmonious relationship through collective bargaining with the Postal Service. The Unions three largest expenses administration, overhead and representational expenses all relate to the above mentioned mission.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-6074043
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0685: NATIONAL ASSOCIATION OF LETTER CARRIERS
- Assets (IRS master file)
- $170,156
- Income (IRS master file)
- $387,192
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $387,192 | $430,335 | $170,156 | XML |
| 990 | December 2023 | $371,353 | $360,368 | $213,299 | XML |
| 990 | December 2022 | $336,427 | $372,708 | $202,314 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-6074043).
Questions about NATIONAL ASSOCIATION OF LETTER CARRIERS
- What is the EIN of NATIONAL ASSOCIATION OF LETTER CARRIERS?
- The employer identification number (EIN) of NATIONAL ASSOCIATION OF LETTER CARRIERS is 38-6074043.
- Is NATIONAL ASSOCIATION OF LETTER CARRIERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1944.
- Are donations to NATIONAL ASSOCIATION OF LETTER CARRIERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL ASSOCIATION OF LETTER CARRIERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL ASSOCIATION OF LETTER CARRIERS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL ASSOCIATION OF LETTER CARRIERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NATIONAL ASSOCIATION OF LETTER CARRIERS?
- The 990 for the year ended December 31, 2024 names Joshua Dent.
- Who are the officers and directors of NATIONAL ASSOCIATION OF LETTER CARRIERS?
- The 990 for the year ended December 31, 2024 lists 18 people; 16 received compensation from the organization, the highest $32,537 (DONALD FERRARO JR, PRESIDENT).
- How much revenue does NATIONAL ASSOCIATION OF LETTER CARRIERS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $387,192, expenses of $430,335 and total assets of $170,156 at year end.
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