Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 04-01-2023 , and ending 03-31-2024
BCheck if applicable:
CName of organization
NATIONAL ASSOCIATION OF LETTER CARRIERS
 
% NICOLE RHINE
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
100 INDIANA AVE NW
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WASHINGTON, DC200012144
D Employer identification number

53-0114650
E Telephone number

G Gross receipts $ 2,144,144,524
F Name and address of principal officer:
BRIAN RENFROE
100 INDIANA AVE NW
WASHINGTON,DC20001
I
Tax-exempt status: ( 5 ) (insert no.) or
J
Website:
www.nalc.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1889
M State of legal domicile: DC
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: THE NATIONAL ASSOCIATION OF LETTER CARRIERS OF THE UNITED STATES OF AMERICA IS A LABOR ORGANIZATION FOR CITY LETTER CARRIERS WHO ARE EMPLOYED BY THE U.S. POSTAL SERVICE.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 28
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 0
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 584
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 557,332
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 354,789
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 502,903 48,687
9 Program service revenue (Part VIII, line 2g) ......... 1,865,857,498 1,978,240,173
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 17,478,603 24,511,898
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 2,111,331 2,223,231
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 1,885,950,335 2,005,023,989
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 700,457 687,151
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 1,771,932,834 1,835,733,353
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 81,460,297 88,059,238
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 106,526,093 110,211,930
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 1,960,619,681 2,034,691,672
19 Revenue less expenses. Subtract line 18 from line 12....... -74,669,346 -29,667,683
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 1,325,240,112 1,366,475,391
21 Total liabilities (Part X, line 26)............. 536,350,995 513,532,074
22 Net assets or fund balances. Subtract line 21 from line 20..... 788,889,117 852,943,317
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: FOUNDED IN 1889, THE NATIONAL ASSOCIATION OF LETTER CARRIERS OF THE UNITED STATES OF AMERICA IS A LABOR ORGANIZATION FOR CITY LETTER CARRIERS WHO ARE EMPLOYED BY THE UNITED STATES POSTAL SERVICE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
SERVED MORE THAN 290,000 ACTIVE AND RETIRED LETTER CARRIERS AND OTHER EMPLOYEES OF THE U.S. POSTAL SERVICE IN 1,575 BRANCHES THROUGHOUT THE UNITED STATES, DISTRICT OF COLUMBIA, PUERTO RICO, THE VIRGIN ISLANDS AND GUAM; FRATERNALLY UNITED ALL MEMBERS FOR THEIR MUTUAL BENEFIT, TO OBTAIN AND SECURE THEIR RIGHTS AND BENEFITS, AND TO PROMOTE THE WELFARE OF EVERY MEMBER.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
SPONSORSHIP OF A FEDERAL EMPLOYEE HEALTH BENEFIT PLAN AS AN EMPLOYEE ORGANIZATION PLAN UNDER THE FEHBP COVERING POSTAL AND OTHER FEDERAL EMPLOYEES AND ANNUITANTS AND THEIR FAMILIES.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses  
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
Yes
 
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
 
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV..................... Click to see attachment
List of Attached Documents:
// Content
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
765
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
584
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
28
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
0
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
 
No
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
 
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
 
 
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
NICOLE RHINE100 INDIANA AVE NW   WASHINGTON,DC20001 (202) 393-4695
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) James D Henry......................................................................
Vice President
 40.0
.................
0.0 		X   X       219,808 0 225,966
(2) Nicole Rhine......................................................................
Secretary-Treasurer
 39.0
.................
1.0 		X   X       223,321 0 129,418
(3) Paul Barner......................................................................
Executive Vice President
 39.0
.................
1.0 		X   X       230,986 0 118,663
(4) Brian L Renfroe......................................................................
President
 39.0
.................
1.0 		X   X       272,001 0 65,643
(5) Mack I Julion Sr......................................................................
Assistant Secretary-Treasurer
 39.0
.................
1.0 		X   X       217,823 0 118,253
(6) Daniel E Toth......................................................................
Director of Retired Members
 40.0
.................
0.0 		X   X       222,373 0 105,570
(7) William Jenkins......................................................................
Chief Engineer
 40.0
.................
0.0 		        X   166,886 0 151,399
(8) James W Yates......................................................................
Director of Life Insurance
 40.0
.................
0.0 		X   X       0 219,733 96,874
(9) Steve M Lassan......................................................................
NATL BUS AGT REGION 8
 40.0
.................
0.0 		X   X       155,291 0 150,544
(10) Daniel P Versluis......................................................................
NATL BUS AGT REGION 4
 40.0
.................
0.0 		X   X       155,339 0 147,697
(11) Christopher Jackson......................................................................
Director of City Delivery
 40.0
.................
0.0 		X   X       225,843 0 73,032
(12) Richard DiCecca......................................................................
NATL BUS AGT REGION 14
 40.0
.................
0.0 		X   X       156,002 0 133,028
(13) Vada Preston......................................................................
NATL BUS AGT REGION 13
 40.0
.................
0.0 		X   X       159,428 0 124,819
(14) Stephanie M Stewart......................................................................
Dir. Of Health Benefits
 40.0
.................
0.0 		X   X       226,098 0 55,471
(15) Manuel L Peralta Jr......................................................................
Director of Safety and Health
 40.0
.................
0.0 		X   X       219,209 0 51,178
(16) Mark Camilli......................................................................
NATL BUS AGT REGION 11
 40.0
.................
0.0 		X   X       158,114 0 103,882
(17) Koren Blalock Keller......................................................................
Chief of Staff
 40.0
.................
0.0 		        X   189,912 0 68,544
Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) David A Teegarden........................................................................
NATL BUS AGT REGION 5
 40.0
.......................0.0 		X   X       157,915 0 93,544
(19) Nicholas S Vafiades........................................................................
NATL BUS AGT REGION 2
 40.0
.......................0.0 		X   X       151,478 0 85,728
(20) Michael Caref........................................................................
NATL BUS AGT REGION 3
 40.0
.......................0.0 		X   X       161,562 0 73,922
(21) Brian E Thompson........................................................................
NATL BUS AGT REGION 12
 40.0
.......................0.0 		X   X       156,063 0 71,600
(22) Thomas A Matthews........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       113,382 0 112,859
(23) Frederic Rotzler........................................................................
Director of Network Operations
 40.0
.......................0.0 		        X   157,703 0 67,236
(24) Shawn D Boyd........................................................................
NATL BUS AGT REGION 10
 40.0
.......................0.0 		X   X       152,735 0 70,109
(25) Patrick Johnson........................................................................
NATL BUS AGT REGION 7
 40.0
.......................0.0 		X   X       158,553 0 62,634
(26) David L Mudd........................................................................
NATL BUS AGT REGION 6
 40.0
.......................0.0 		X   X       159,893 0 57,682
(27) Hugh McElroy........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       114,748 0 96,888
(28) Roger Parent........................................................................
Dir. of Software Development
 40.0
.......................0.0 		        X   158,386 0 51,258
(29) Markeisha Lewis........................................................................
NATL BUS AGT REGION 1
 40.0
.......................0.0 		X   X       169,147 0 32,283
(30) Orlando Gonzalez........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       116,284 0 82,375
(31) Cliff Davidson........................................................................
NATL BUS AGT REGION 9
 40.0
.......................0.0 		X   X       155,024 0 38,977
(32) Charles L Sexton........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       113,283 0 76,915
(33) Jerry A Hutson........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       113,096 0 76,064
(34) Monica Walker........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       118,800 0 69,233
(35) Anthony Perconte........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       113,424 0 71,891
(36) Ayowunmi Adenle........................................................................
Director of Finance
 40.0
.......................0.0 		        X   154,301 0 30,353
(37) Jeffrey Frazee........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       115,184 0 68,649
(38) Debra J Dixon........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       118,801 0 63,151
(39) Jason Karnopp........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       116,101 0 64,490
(40) William Jackson........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       113,679 0 66,612
(41) Anthony Ali........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       115,576 0 63,021
(42) Jay Laviolette........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       117,582 0 59,126
(43) James Frankford........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       121,846 0 52,386
(44) Kyle D Inosencio........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       114,626 0 58,655
(45) Tonya L Detrick........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       118,375 0 54,704
(46) Kenneth Janulewicz........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       116,094 0 56,467
(47) Allan Rios........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       113,002 0 59,050
(48) Larrissa A Parde........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       116,094 0 55,623
(49) Steven Wiley........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       116,056 0 54,493
(50) Gerald A Ugone........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       116,420 0 51,405
(51) Chris Strickland........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       114,566 0 52,703
(52) Colleen Karnthong........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       117,894 0 46,521
(53) Joel Malkush........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       116,132 0 46,755
(54) David L Kennedy........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       121,865 0 40,607
(55) John D Robles........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       122,215 0 40,189
(56) Bruce Didriksen........................................................................
NATL BUS AGT REGION 15
 40.0
.......................0.0 		X   X       158,540 0 3,061
(57) Christy M Bowers........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       118,191 0 43,237
(58) Dexter L Lester........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       112,910 0 48,378
(59) Ronnie R Roush........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       118,672 0 41,931
(60) Michael P Brim........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       119,106 0 34,684
(61) Benjamin Paul........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       114,290 0 39,145
(62) Leo Zachwieja........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       118,815 0 33,151
(63) Coby P Jones........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       118,690 0 32,983
(64) Arturo G Ramirez........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       117,119 0 26,222
(65) Karrie Foster........................................................................
REG ADMIN ASSISTANT
 40.0
.......................0.0 		    X       114,336 0 19,999
(66) Sandra D Laemmel........................................................................
Trustee
 10.0
.......................1.0 		X   X       43,268 0 77,965
(67) Charles P Heege........................................................................
Trustee
 10.0
.......................1.0 		X   X       42,312 0 61,469
(68) Jeannette M Triana........................................................................
REG ADMIN ASSISTANT(EFF. 9/23)
 40.0
.......................0.0 		    X       40,561 0 31,464
(69) Lawrence D Brown Jr........................................................................
Trustee
 10.0
.......................1.0 		X   X       44,236 0 8,753
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 4,407,825 219,733 2,557,613
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 145
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CONN GENERAL LIFE INSURANCE,
5089 COLLECTIONS CENTER DRIVE
CHICAGO,IL06002 		NETWORK ADMIN FEES 25,961,114
CIGNA HEALTHCARE,
10490 LITTLE PATUXENT PKWY STE 400
COLUMBIA,MD21044 		NETWORK ADMIN FEES 6,988,288
Advanced Technical Solutions,
21800 Town Center Plaza 266A
STERLING,VA20164 		consulting 5,727,101
MOSAIC,
4801 VIEWPOINT PLACE
CHEVERLY,MD20781 		PRINTING SERVICES 3,824,465
MULTIPLAN,
115 FIFTH AVE
NEW YORK,NY10003 		NETWORK ADMIN FEES 3,079,991
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 36
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 48,687
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 48,687
Program Service RevenueAmt Business Code
2a CONTINGENCY RESERVE 525100 1,923,481,125 1,923,481,125    
b MEMBERSHIP DUES AND ASSESSMENTS 900004 54,645,252 54,087,920 557,332  
c LOGO ITEMS (NET SALES) 900099 113,796 113,796    
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 1,978,240,173
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 27,742,210     27,742,210
4 Income from investment of tax-exempt bond proceeds 0      
5 Royalties........... 275,576     275,576
(i) Real (ii) Personal
6a Gross rents 6a 355,748  
b Less: rental expenses 6b    
c Rental income or (loss) 6c 355,748 0
d Net rental income or (loss)....... 355,748     355,748
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 135,670,546  
b Less: cost or other basis and sales expenses 7b 138,898,029 2,829
c Gain or (loss) 7c -3,227,483 -2,829
d Net gain or (loss)......... -3,230,312     -3,230,312
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a 0
b Less: direct expenses ... 8b 0
c Net income or (loss) from fundraising events.. 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 0
b Less: direct expenses ... 9b 0
c Net income or (loss) from gaming activities.. 0      
10a Gross sales of inventory, less
returns and allowances ..
10a 174,003
b Less: cost of goods sold .. 10b 219,677
c Net income or (loss) from sales of inventory.. -45,674     -45,674
OtherRevenueMiscAmt
Business Code
11a MISCELLANEOUS 900099 707,517     707,517
b CLAIMS RECOVERY 525100 367,801 367,801    
c COST SHARING 900099 562,263 562,263    
d All other revenue ....        
e Total. Add lines 11a–11d ...... 1,637,581
12 Total revenue. See instructions..... 2,005,023,989 1,978,612,905 557,332 25,805,065
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 606,151  
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 81,000  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 0  
4 Benefits paid to or for members ....... 1,835,733,353  
5 Compensation of current officers, directors, trustees, and key employees ........... 12,314,734      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 0      
7 Other salaries and wages........ 48,763,464      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 8,558,373      
9 Other employee benefits ....... 14,566,196      
10 Payroll taxes ........... 3,856,471      
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 2,690,542      
c Accounting ........... 864,723      
d Lobbying ........... 315,172      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 801,772      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 4,513,653      
12 Advertising and promotion .... 5,710      
13 Office expenses ....... 22,389,698      
14 Information technology ...... 3,096,656      
15 Royalties .. 0      
16 Occupancy ........... 13,493,793      
17 Travel ............ 6,542,308      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0      
19 Conferences, conventions, and meetings .... 139,317      
20 Interest ........... 0      
21 Payments to affiliates ....... 2,171,067      
22 Depreciation, depletion, and amortization .. 2,596,343      
23 Insurance ... 1,745,232      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a HBP PROGRAM COSTS 46,746,529      
b PPACA FEES 669,518      
c TAXES-OTHER 561,724      
d TRAINING 346,463      
e All other expenses 521,710      
25 Total functional expenses. Add lines 1 through 24e 2,034,691,672      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 1,250 1 1,250
2 Savings and temporary cash investments ......... 145,536,259 2 121,284,077
3 Pledges and grants receivable, net ...... 0 3 0
4 Accounts receivable, net ............. 161,944,724 4 191,233,156
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 0 7 0
8 Inventories for sale or use ............ 452,529 8 589,229
9 Prepaid expenses and deferred charges ...... 4,949,070 9 5,697,815
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 25,670,002
b Less: accumulated depreciation 10b 14,997,553 12,523,523 10c 10,672,449
11 Investments—publicly traded securities . 762,861,897 11 817,628,026
12 Investments—other securities. See Part IV, line 11 ..... 5,818,779 12 6,094,559
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 231,152,081 15 213,274,830
16 Total assets. Add lines 1 through 15 (must equal line 33)... 1,325,240,112 16 1,366,475,391
Liabilities 17 Accounts payable and accrued expenses ..... 12,123,018 17 13,363,171
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 1,007,333 19 1,181,217
20 Tax-exempt bond liabilities ......... 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21 0
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .. 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 523,220,644 25 498,987,686
26 Total liabilities. Add lines 17 through 25.. 536,350,995 26 513,532,074
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 788,649,951 27 852,674,629
28 Net assets with donor restrictions ........... 239,166 28 268,688
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 788,889,117 32 852,943,317
33 Total liabilities and net assets/fund balances ........ 1,325,240,112 33 1,366,475,391
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
2,005,023,989
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
2,034,691,672
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-29,667,683
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
788,889,117
5
Net unrealized gains (losses) on investments ...............
5
48,422,402
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
45,299,481
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
852,943,317
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2023)
Form 990 (2023)
Additional Data


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Form 990, Special Condition Description:
Special Condition Description
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
NATIONAL ASSOCIATION OF LETTER CARRIERS
 
Employer identification number

53-0114650
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
(1) LETTER CARRIER
POLITICAL FUND 		100 INDIANA AVE NW
WASHINGTON,DC20001 		52-1269023 0 3,658,468
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2022

Schedule C (Form 990) 2022
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2022


Schedule C (Form 990) 2022
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes|No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
Yes
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
No
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
No
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2022


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
NATIONAL ASSOCIATION OF LETTER CARRIERS
 
Employer identification number

53-0114650
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   5,961,192 2,644,368 3,316,824
d Equipment ....   7,824,683 5,962,287 1,862,396
e Other .....   11,884,127 6,390,898 5,493,229
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 10,672,449
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)PREMIUMS DUE & ACCRUED 151,479,139
(2)RIGHT OF USE OF ASSETS 28,565,576
(3)ACCRUED INTEREST & DIVIDENDS 4,278,049
(4)DUE FROM RELATED ENTITIES 2,622,251
(5)DEPOSITS 74,088
(6)INVESTMENT IN BUILDING CORP 26,255,727
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 213,274,830
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes 0
BENEFITS INCURRED BUT UNPAID 265,724,958
POSTRETIREMENT BENEFITS 168,984,434
OPM SPECIAL RESERVE 32,516,945
DUE TO BRANCHES & STATES 865,626
ACA FEES PAYABLE 696,754
UNREALIZED LOSS ON SECURITIES 425,777
LEASE LIABILITY 29,653,246
INTERCOMPANY PAYABLES 119,946

Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 498,987,686
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management to evaluate income tax positions taken and accrue an income tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the income tax positions taken and concluded that as of March 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require accrual of a liability in the consolidated financial statements. NALC is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these consolidated financial statements. Should Such penalties and interest be incurred, NALC's policy is to recognize them as administrative expenses.
Schedule D (Form 990) 2022


Additional Data


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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
NATIONAL ASSOCIATION OF LETTER CARRIERS
 
Employer identification number
53-0114650
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) ECONOMIC POLICY INSTITUTE
1225 I STREET NW 600
WASHINGTON,DC20005 		52-1368964 501(C)(3) 45,000       GENERAL Support
(2) AFL-CIO March on Washington
815 16TH STREET NW
WASHINGTON,DC20006 		53-0228178 501(c)(5) 25,000       STATE UNITY FUND
(3) COALITIONS OF LABOR UNION WOMEN
815 Black Lives Matter Plz
WASHINGTON,DC20006 		23-7451023 501(C)(5) 10,000       GENERAL SUPPORT
(4) NALC DISASTER RELIEF FUND
100 INDIANA AVE NW
WASHINGTON,DC20001 		83-1184866 501(C)(3) 275,000       GENERAL support
(5) CLARK COUNTY FOOD BANK
6502 NE 47TH AVENUE
VANCOUVER,WA98661 		91-1307564 501(C)(3) 15,000       Food Drive Support
(6) NATIONAL VOTE AT HOME INSTITUTE
PO BOX 65752
WASHINGTON,DC20035 		82-5515680 501(C)(3) 100,000       GENERAL SUPPORT
(7) HAWAII EMPLOYEES LIFELINE PROGRAM
888 Mililani Street
Honolulu,HI96813 		45-5355817 501(C)(3) 10,000       General Support
(8) NATIONAL ACTION NETWORK
106 W 145th Street
New York,NY10039 		11-3269182 501(c)(4) 20,000       General Support
(9) OZARKS Food Harvest Inc
PO Box 5746
Springfield,MO65801 		43-1426384 501(C)(3) 15,000       Food Drive Donation
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
6
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
3
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2023

Schedule I (Form 990) 2023
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) JOHN T DONELON SCHOLARSHIPS 3 3,000      
(2) WILLIAM C DOHERTY SCHOLARSHIPS 20 78,000      
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2 - MONITOR GRANT USE: FOR THE WILLIAM C DOHERTY AND JOHN T DONELON SCHOLARSHIPS, THE AWARD WINNERS MUST FORWARD A TRANSCRIPT OF THEIR GRADES TO THE NALC SCHOLARSHIP COMMITTEE AT THE END OF EACH SCHOOL YEAR. ADDITIONALLY, ANY CHANGE OF SCHOOLS OR COURSE OF STUDY MUST BE DONE ONLY WITH THE PERMISSION OF THE NALC SCHOLARSHIP COMMITTEE.
Schedule I (Form 990) 2023



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
NATIONAL ASSOCIATION OF LETTER CARRIERS
 
Employer identification number

53-0114650
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
 
b
Any related organization? .......................
5b
 
 
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
 
b
Any related organization? ......................
6b
 
 
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1James D Henry
Vice President 		(i)

(ii)		 199,905
-------------
0 		0
-------------
0 		19,903
-------------
0 		197,726
-------------
0 		28,240
-------------
0 		445,774
-------------
0 		0
-------------
0
2Nicole Rhine
Secretary-Treasurer 		(i)

(ii)		 203,448
-------------
0 		0
-------------
0 		19,873
-------------
0 		116,655
-------------
0 		12,763
-------------
0 		352,739
-------------
0 		0
-------------
0
3Paul Barner
Executive Vice President 		(i)

(ii)		 211,596
-------------
0 		0
-------------
0 		19,390
-------------
0 		117,163
-------------
0 		1,500
-------------
0 		349,649
-------------
0 		0
-------------
0
4Brian L Renfroe
President 		(i)

(ii)		 247,125
-------------
0 		0
-------------
0 		24,876
-------------
0 		50,030
-------------
0 		15,613
-------------
0 		337,644
-------------
0 		0
-------------
0
5Mack I Julion Sr
Assistant Secretary-Treasurer 		(i)

(ii)		 198,576
-------------
0 		0
-------------
0 		19,247
-------------
0 		88,374
-------------
0 		29,879
-------------
0 		336,076
-------------
0 		0
-------------
0
6Daniel E Toth
Director of Retired Members 		(i)

(ii)		 205,435
-------------
0 		0
-------------
0 		16,938
-------------
0 		104,204
-------------
0 		1,366
-------------
0 		327,943
-------------
0 		0
-------------
0
7William Jenkins
Chief Engineer 		(i)

(ii)		 166,536
-------------
0 		350
-------------
0 		0
-------------
0 		124,083
-------------
0 		27,316
-------------
0 		318,285
-------------
0 		0
-------------
0
8James W Yates
Director of Life Insurance 		(i)

(ii)		 0
-------------
206,036 		0
-------------
0 		0
-------------
13,697 		0
-------------
73,997 		0
-------------
22,877 		0
-------------
316,607 		0
-------------
0
9Steve M Lassan
NATL BUS AGT REGION 8 		(i)

(ii)		 142,291
-------------
0 		0
-------------
0 		13,000
-------------
0 		123,715
-------------
0 		26,829
-------------
0 		305,835
-------------
0 		0
-------------
0
10Daniel P Versluis
NATL BUS AGT REGION 4 		(i)

(ii)		 142,423
-------------
0 		0
-------------
0 		12,916
-------------
0 		132,934
-------------
0 		14,763
-------------
0 		303,036
-------------
0 		0
-------------
0
11Christopher Jackson
Director of City Delivery 		(i)

(ii)		 206,301
-------------
0 		0
-------------
0 		19,542
-------------
0 		72,532
-------------
0 		500
-------------
0 		298,875
-------------
0 		0
-------------
0
12Richard DiCecca
NATL BUS AGT REGION 14 		(i)

(ii)		 139,241
-------------
0 		0
-------------
0 		16,761
-------------
0 		103,149
-------------
0 		29,879
-------------
0 		289,030
-------------
0 		0
-------------
0
13Vada Preston
NATL BUS AGT REGION 13 		(i)

(ii)		 144,623
-------------
0 		0
-------------
0 		14,805
-------------
0 		112,256
-------------
0 		12,563
-------------
0 		284,247
-------------
0 		0
-------------
0
14Stephanie M Stewart
Dir. Of Health Benefits 		(i)

(ii)		 196,974
-------------
0 		0
-------------
0 		29,124
-------------
0 		55,471
-------------
0 		0
-------------
0 		281,569
-------------
0 		0
-------------
0
15Manuel L Peralta Jr
Director of Safety and Health 		(i)

(ii)		 198,266
-------------
0 		0
-------------
0 		20,943
-------------
0 		21,299
-------------
0 		29,879
-------------
0 		270,387
-------------
0 		0
-------------
0
16Mark Camilli
NATL BUS AGT REGION 11 		(i)

(ii)		 142,291
-------------
0 		0
-------------
0 		15,823
-------------
0 		77,053
-------------
0 		26,829
-------------
0 		261,996
-------------
0 		0
-------------
0
17Koren Blalock Keller
Chief of Staff 		(i)

(ii)		 188,922
-------------
0 		900
-------------
0 		90
-------------
0 		31,773
-------------
0 		36,771
-------------
0 		258,456
-------------
0 		0
-------------
0
18David A Teegarden
NATL BUS AGT REGION 5 		(i)

(ii)		 141,541
-------------
0 		0
-------------
0 		16,374
-------------
0 		65,965
-------------
0 		27,579
-------------
0 		251,459
-------------
0 		0
-------------
0
19Nicholas S Vafiades
NATL BUS AGT REGION 2 		(i)

(ii)		 138,776
-------------
0 		0
-------------
0 		12,702
-------------
0 		55,384
-------------
0 		30,344
-------------
0 		237,206
-------------
0 		0
-------------
0
20Michael Caref
NATL BUS AGT REGION 3 		(i)

(ii)		 142,291
-------------
0 		0
-------------
0 		19,271
-------------
0 		47,094
-------------
0 		26,828
-------------
0 		235,484
-------------
0 		0
-------------
0
21Brian E Thompson
NATL BUS AGT REGION 12 		(i)

(ii)		 142,291
-------------
0 		0
-------------
0 		13,772
-------------
0 		44,771
-------------
0 		26,829
-------------
0 		227,663
-------------
0 		0
-------------
0
22Thomas A Matthews
REG ADMIN ASSISTANT 		(i)

(ii)		 103,611
-------------
0 		0
-------------
0 		9,771
-------------
0 		82,980
-------------
0 		29,879
-------------
0 		226,241
-------------
0 		0
-------------
0
23Frederic Rotzler
Director of Network Operations 		(i)

(ii)		 156,485
-------------
0 		900
-------------
0 		318
-------------
0 		38,532
-------------
0 		28,704
-------------
0 		224,939
-------------
0 		0
-------------
0
24Shawn D Boyd
NATL BUS AGT REGION 10 		(i)

(ii)		 140,291
-------------
0 		0
-------------
0 		12,444
-------------
0 		41,280
-------------
0 		28,829
-------------
0 		222,844
-------------
0 		0
-------------
0
25Patrick Johnson
NATL BUS AGT REGION 7 		(i)

(ii)		 142,291
-------------
0 		0
-------------
0 		16,262
-------------
0 		35,805
-------------
0 		26,829
-------------
0 		221,187
-------------
0 		0
-------------
0
26David L Mudd
NATL BUS AGT REGION 6 		(i)

(ii)		 146,364
-------------
0 		0
-------------
0 		13,529
-------------
0 		56,271
-------------
0 		1,411
-------------
0 		217,575
-------------
0 		0
-------------
0
27Hugh McElroy
REG ADMIN ASSISTANT 		(i)

(ii)		 105,250
-------------
0 		0
-------------
0 		9,498
-------------
0 		68,648
-------------
0 		28,240
-------------
0 		211,636
-------------
0 		0
-------------
0
28Roger Parent
Dir. of Software Development 		(i)

(ii)		 156,250
-------------
0 		900
-------------
0 		1,236
-------------
0 		35,230
-------------
0 		16,028
-------------
0 		209,644
-------------
0 		0
-------------
0
29Markeisha Lewis
NATL BUS AGT REGION 1 		(i)

(ii)		 147,775
-------------
0 		0
-------------
0 		21,372
-------------
0 		32,283
-------------
0 		0
-------------
0 		201,430
-------------
0 		0
-------------
0
30Orlando Gonzalez
REG ADMIN ASSISTANT 		(i)

(ii)		 106,661
-------------
0 		0
-------------
0 		9,623
-------------
0 		55,546
-------------
0 		26,829
-------------
0 		198,659
-------------
0 		0
-------------
0
31Cliff Davidson
NATL BUS AGT REGION 9 		(i)

(ii)		 142,291
-------------
0 		0
-------------
0 		12,733
-------------
0 		12,148
-------------
0 		26,829
-------------
0 		194,001
-------------
0 		0
-------------
0
32Charles L Sexton
REG ADMIN ASSISTANT 		(i)

(ii)		 103,661
-------------
0 		0
-------------
0 		9,622
-------------
0 		47,086
-------------
0 		29,829
-------------
0 		190,198
-------------
0 		0
-------------
0
33Jerry A Hutson
REG ADMIN ASSISTANT 		(i)

(ii)		 103,611
-------------
0 		0
-------------
0 		9,485
-------------
0 		46,185
-------------
0 		29,879
-------------
0 		189,160
-------------
0 		0
-------------
0
34Monica Walker
REG ADMIN ASSISTANT 		(i)

(ii)		 108,992
-------------
0 		0
-------------
0 		9,808
-------------
0 		56,669
-------------
0 		12,564
-------------
0 		188,033
-------------
0 		0
-------------
0
35Anthony Perconte
REG ADMIN ASSISTANT 		(i)

(ii)		 40,921
-------------
0 		0
-------------
0 		72,503
-------------
0 		42,422
-------------
0 		29,469
-------------
0 		185,315
-------------
0 		0
-------------
0
36Ayowunmi Adenle
Director of Finance 		(i)

(ii)		 153,363
-------------
0 		800
-------------
0 		138
-------------
0 		30,353
-------------
0 		0
-------------
0 		184,654
-------------
0 		0
-------------
0
37Jeffrey Frazee
REG ADMIN ASSISTANT 		(i)

(ii)		 105,646
-------------
0 		0
-------------
0 		9,538
-------------
0 		40,805
-------------
0 		27,844
-------------
0 		183,833
-------------
0 		0
-------------
0
38Debra J Dixon
REG ADMIN ASSISTANT 		(i)

(ii)		 108,993
-------------
0 		0
-------------
0 		9,808
-------------
0 		50,588
-------------
0 		12,563
-------------
0 		181,952
-------------
0 		0
-------------
0
39Jason Karnopp
REG ADMIN ASSISTANT 		(i)

(ii)		 106,661
-------------
0 		0
-------------
0 		9,440
-------------
0 		37,661
-------------
0 		26,829
-------------
0 		180,591
-------------
0 		0
-------------
0
40William Jackson
REG ADMIN ASSISTANT 		(i)

(ii)		 104,276
-------------
0 		0
-------------
0 		9,403
-------------
0 		37,398
-------------
0 		29,214
-------------
0 		180,291
-------------
0 		0
-------------
0
41Anthony Ali
REG ADMIN ASSISTANT 		(i)

(ii)		 106,117
-------------
0 		0
-------------
0 		9,459
-------------
0 		35,648
-------------
0 		27,373
-------------
0 		178,597
-------------
0 		0
-------------
0
42Jay Laviolette
REG ADMIN ASSISTANT 		(i)

(ii)		 108,164
-------------
0 		0
-------------
0 		9,418
-------------
0 		30,936
-------------
0 		28,190
-------------
0 		176,708
-------------
0 		0
-------------
0
43James Frankford
REG ADMIN ASSISTANT 		(i)

(ii)		 111,974
-------------
0 		0
-------------
0 		9,872
-------------
0 		23,146
-------------
0 		29,240
-------------
0 		174,232
-------------
0 		0
-------------
0
44Kyle D Inosencio
REG ADMIN ASSISTANT 		(i)

(ii)		 105,251
-------------
0 		0
-------------
0 		9,375
-------------
0 		30,417
-------------
0 		28,238
-------------
0 		173,281
-------------
0 		0
-------------
0
45Tonya L Detrick
REG ADMIN ASSISTANT 		(i)

(ii)		 108,719
-------------
0 		0
-------------
0 		9,656
-------------
0 		38,674
-------------
0 		16,030
-------------
0 		173,079
-------------
0 		0
-------------
0
46Kenneth Janulewicz
REG ADMIN ASSISTANT 		(i)

(ii)		 106,661
-------------
0 		0
-------------
0 		9,433
-------------
0 		29,638
-------------
0 		26,829
-------------
0 		172,561
-------------
0 		0
-------------
0
47Allan Rios
REG ADMIN ASSISTANT 		(i)

(ii)		 103,646
-------------
0 		0
-------------
0 		9,356
-------------
0 		29,206
-------------
0 		29,844
-------------
0 		172,052
-------------
0 		0
-------------
0
48Larrissa A Parde
REG ADMIN ASSISTANT 		(i)

(ii)		 106,661
-------------
0 		0
-------------
0 		9,433
-------------
0 		28,794
-------------
0 		26,829
-------------
0 		171,717
-------------
0 		0
-------------
0
49Steven Wiley
REG ADMIN ASSISTANT 		(i)

(ii)		 106,626
-------------
0 		0
-------------
0 		9,430
-------------
0 		27,595
-------------
0 		26,898
-------------
0 		170,549
-------------
0 		0
-------------
0
50Gerald A Ugone
REG ADMIN ASSISTANT 		(i)

(ii)		 106,423
-------------
0 		0
-------------
0 		9,997
-------------
0 		36,272
-------------
0 		15,133
-------------
0 		167,825
-------------
0 		0
-------------
0
51Chris Strickland
REG ADMIN ASSISTANT 		(i)

(ii)		 105,250
-------------
0 		0
-------------
0 		9,316
-------------
0 		28,463
-------------
0 		24,240
-------------
0 		167,269
-------------
0 		0
-------------
0
52Colleen Karnthong
REG ADMIN ASSISTANT 		(i)

(ii)		 108,273
-------------
0 		0
-------------
0 		9,621
-------------
0 		33,238
-------------
0 		13,283
-------------
0 		164,415
-------------
0 		0
-------------
0
53Joel Malkush
REG ADMIN ASSISTANT 		(i)

(ii)		 106,661
-------------
0 		0
-------------
0 		9,471
-------------
0 		19,926
-------------
0 		26,829
-------------
0 		162,887
-------------
0 		0
-------------
0
54David L Kennedy
REG ADMIN ASSISTANT 		(i)

(ii)		 112,146
-------------
0 		0
-------------
0 		9,719
-------------
0 		40,607
-------------
0 		0
-------------
0 		162,472
-------------
0 		0
-------------
0
55John D Robles
REG ADMIN ASSISTANT 		(i)

(ii)		 112,146
-------------
0 		0
-------------
0 		10,069
-------------
0 		40,189
-------------
0 		0
-------------
0 		162,404
-------------
0 		0
-------------
0
56Bruce Didriksen
NATL BUS AGT REGION 15 		(i)

(ii)		 145,102
-------------
0 		0
-------------
0 		13,438
-------------
0 		-9,022
-------------
0 		12,083
-------------
0 		161,601
-------------
0 		0
-------------
0
57Christy M Bowers
REG ADMIN ASSISTANT 		(i)

(ii)		 108,473
-------------
0 		0
-------------
0 		9,718
-------------
0 		30,154
-------------
0 		13,083
-------------
0 		161,428
-------------
0 		0
-------------
0
58Dexter L Lester
REG ADMIN ASSISTANT 		(i)

(ii)		 103,583
-------------
0 		0
-------------
0 		9,327
-------------
0 		18,471
-------------
0 		29,907
-------------
0 		161,288
-------------
0 		0
-------------
0
59Ronnie R Roush
REG ADMIN ASSISTANT 		(i)

(ii)		 108,993
-------------
0 		0
-------------
0 		9,679
-------------
0 		29,368
-------------
0 		12,563
-------------
0 		160,603
-------------
0 		0
-------------
0
60Michael P Brim
REG ADMIN ASSISTANT 		(i)

(ii)		 109,473
-------------
0 		0
-------------
0 		9,633
-------------
0 		22,601
-------------
0 		12,083
-------------
0 		153,790
-------------
0 		0
-------------
0
61Benjamin Paul
REG ADMIN ASSISTANT 		(i)

(ii)		 113,796
-------------
0 		0
-------------
0 		494
-------------
0 		14,846
-------------
0 		24,299
-------------
0 		153,435
-------------
0 		0
-------------
0
62Leo Zachwieja
REG ADMIN ASSISTANT 		(i)

(ii)		 109,096
-------------
0 		0
-------------
0 		9,719
-------------
0 		30,101
-------------
0 		3,050
-------------
0 		151,966
-------------
0 		0
-------------
0
63Coby P Jones
REG ADMIN ASSISTANT 		(i)

(ii)		 108,615
-------------
0 		0
-------------
0 		10,075
-------------
0 		29,453
-------------
0 		3,530
-------------
0 		151,673
-------------
0 		0
-------------
0
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A - TAX GROSS UP PAYMENT: THE TAX GROSS UP PAYMENT CONSISTS OF PAYROLL TAXES ON TAXABLE BENEFITS INCLUDED AS COMPENSATION.
PART II, COLUMN C - DEFERRED COMPENSATION: $2,735,172 OF DEFERRED COMPENSATION REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. THIS DOES NOT REPRESENT ACTUAL CASH OUTLAYS.
Schedule J (Form 990) 2023

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Schedule L
(Form 990)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
NATIONAL ASSOCIATION OF LETTER CARRIERS
 
Employer identification number

53-0114650
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) 2023
Schedule L (Form 990) 2023
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) ANNA MUDD SEE PART V SUPPLEMENTAL 112,205 WAGES   No
(2) Christina Davidson SEE PART V SUPPLEMENTAL 112,205 WAGES   No
(3) Timothy R Adelman SEE PART V SUPPLEMENTAL 82,684 WAGES   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
PART IV, COLUMN (B) - RELATIONSHIP BETWEEN INTERESTED PERSON & THE ORG. ANNA MUDD - FAMILY MEMBER OF DAVID MUDD, OFFICER OF NALC CHRISTINA DAVIDSON - FAMILY MEMBER OF CLIFF DAVIDSON, OFFICER OF NALC TIMOTHY R ADELMAN - FAMILY MEMBER OF STEPHANIE STEWART, OFFICER OF NALC
Schedule L (Form 990) 2023


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SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
NATIONAL ASSOCIATION OF LETTER CARRIERS
 
Employer identification number

53-0114650
Return Reference Explanation
PART VI, SECTION A, LINE 6 - MEMBERSHIP OF ORGANIZATION: Membership shall be ------------------- (a) regular branch members who shall be nonsupervisory employees in the Postal Service, and regular branch members who the Executive Council has determined were unjustly separated from the Postal Service, retirees from that Service who were regular members of the NALC when they retired, and persons leaving the Service with coverage under Office of Workers Compensation Programs (OWCP). Such retirees, OWCP departees, and non-letter carrier regular members shall have no voice or vote in the branch, in any matter pertaining to the ratification of a national working agreement, local memorandum of understanding or proposed work stoppage; (b) present members of existing Federal Branches may retain their membership; (c) present members who have left the Postal Service, or have been temporarily or permanently promoted to supervisory status, may retain their membership but shall be members only for the purpose of membership in the NALC Life Insurance Plan and/or the NALC Health Benefit Plan. These members shall have no voice or vote in any of the affairs of such Branch, except they shall have a voice and vote at the Branch level upon matters appertaining to the NALC Life Insurance Plan, and/or the NALC Health Benefit Plan, if they are a member thereof, and on any proposition to raise dues. These members are not eligible to be candidates for any State Association, Branch, or National office or delegates to any conventions. They may attend only that part of the meeting which concerns them, such as change of dues structure and information concerning Health or Life Insurance.
PART VI, SECTION A, LINE 7A - ELECTION OF TRUSTEES AND OFFICERS: Every four (4) years, nominations for officers of the Union shall be called by the Chairperson of the Convention on the third day (Wednesday) of the Convention. The Chair shall call for nominations from the floor for each national office separately. Any delegate may nominate an eligible member for anyone of the following national offices: President, Executive Vice President, Vice President, Secretary-Treasurer, Assistant Secretary-Treasurer, Director of City Delivery, Director of Safety and Health, Director of Life Insurance, Director of Health Benefits, Director of Retired Members, and a three member Board of Trustees. Nominations of fifteen (15) National Business Agents shall be separately by NALC Regions. Only delegates from the appropriate NALC Region may nominate candidates for the position of National Business Agent for such Region. The newly-elected officers shall assume their offices as soon after 45 days from the date of the certification of results by National Election Committee as is practicable. As soon as practicable after the Convention at which nominations for National Officers have been made, the National Secretary-Treasurer shall furnish to the National Election Committee a list of all members eligible to vote. To be so eligible, a member must be in good standing as of June 1 of the election year. There shall be one membership-wide ballot issued in each of the fifteen (15) NALC Regions authorized and established elsewhere in this Constitution reflecting the names of all nominees for the positions of President, Executive Vice President, Vice President, Secretary-Treasurer, Assistant Secretary-Treasurer, Director of City Delivery, Director of Safety and Health, Director of Life Insurance, Director of Health Benefits, Director of Retired Members, three members of the Board of Trustees, and the names of all nominees for the position of National Business Agent for one of the fifteen (15) NALC Regions. The National Election Committee shall then be responsible for mailing ballots to all eligible members as soon as possible. All regular members shall be entitled to one vote for each office to be filled. The voter shall indicate their choice for each of the officers by following the procedure established by the National Election Committee as set forth in the ballot instructions. The voter shall then seal the ballot in the smaller envelope, enclose this envelope within the large one, and mail it to the post office box printed on the larger envelope. Write-in votes shall not be valid. No markings shall be made on the ballot or the smaller envelope other than as indicated.
PART VI, SECTION A, LINE 7B - DECISIONS OF GOVERNING BODY: Each Branch having twenty (20) or less members shall be entitled to one delegate and one vote in the National Convention. Branches having more than twenty (20) members shall be entitled to one delegate and one vote for each twenty (20) members or fraction thereof. Each State Association shall be Entitled to two Delegates-at-Large. National Officers and Delegates-at-Large shall each be entitled to one vote only. The delegates from any Branch present at the National Convention shall be allowed to cast the whole number of votes to which the Branch is entitled, provided such delegates agree unanimously as to who among them shall cast such vote. In case of disagreement, the delegates in attendance shall be entitled to such number of whole votes as can be divided equally among them each pro rata. The number of members for whom per capita tax is paid to the National Association for the term beginning October 1 prior to each Biennial Convention shall determine the number of votes and delegates to which the Branch is entitled at such Convention.
PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE COMPLETED FORM 990 IS REVIEWED BY THE ORGANIZATION'S SECRETARY-TREASURER PRIOR TO SIGNATURE AND FILING.
PART VI, SECTION B, LINES 15A & 15B-COMPENSATION OF OFFICERS AND TRUSTEES: THE SALARIES FOR THE PRESIDENT, EXECUTIVE VICE PRESIDENT, VICE PRESIDENT, SECRETARY-TREASURER, ASSISTANT SECRETARY-TREASURER, DIRECTOR OF CITY DELIVERY, DIRECTOR OF SAFETY AND HEALTH, DIRECTOR OF LIFE INSURANCE, DIRECTOR OF HEALTH BENEFITS AND DIRECTOR OF RETIRED MEMBERS ARE SET FORTH IN THE NALC CONSTITUTION (ACCESSIBLE ON NALC'S WEBSITE), LAST AMENDED AT THE AUGUST 2022 CONVENTION. THE CONSTITUTION STATES THE PER ANNUM SALARY AMOUNT, EFFECTIVE DATE OF THE AMOUNT, PROVIDES FOR FUTURE SALARY ADJUSTMENTS THAT ARE MADE IN LINE WITH THE SAME PERCENTAGE GIVEN TO TOP GRADE LETTER CARRIERS. THE TRUSTEES ARE PAID AN EQUAL SUM PER YEAR. THE SELECTED CHAIRPERSON OF THE BOARD IS TO RECEIVE AN ADDITIONAL AMOUNT PER YEAR FOR THEIR SERVICE AS CHAIRPERSON. THE TRUSTEES ARE ALSO ENTITLED TO FUTURE SALARY ADJUSTMENTS THAT ARE MADE IN LINE WITH THE SAME PERCENTAGE GIVEN TO TOP GRADE LETTER CARRIERS.
PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS AND F/S: THE ORGANIZATION DOES NOT GENERALLY MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC; EXCEPT AS MAY BE REQUIRED UNDER APPLICABLE FEDERAL LAW. THE NALC CONSTITUTION IS AVAILABLE ON NALC'S WEBSITE UNDER UNION ADMINISTRATION.
PART VII, SECTION A, LINE 1A, COLUMN F- OTHER COMPENSATION: $2,906,366 REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS OF COMPENSATION.
PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS: $ (13,910,103) HEALTH BENEFIT PLAN POSTRETIREMENT-RELATED CHANGES 56,921,467 REDUCTION IN OPM SPECIAL RESERVE (1,506,551) UNION POSTRETIREMENT-RELATED CHANGES 3,794,668 NET GAIN ON SUBSIDIARY ------------- $ 45,299,481 NET OTHER CHANGE IN NET ASSETS =============
PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: NATIONAL OFFICER JAMES YATES SERVES AS DIRECTOR OF LIFE INSURANCE FOR UNITED STATES LETTER CARRIERS MUTUAL BENEFIT ASSOCIATION ("MBA"). THREE TRUSTEES AND THE PRESIDENT OF THE FILING ORGANIZATION ARE TRUSTEES AND OFFICERS OF MBA.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


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Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
NATIONAL ASSOCIATION OF LETTER CARRIERS
 
Employer identification number

53-0114650
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)NALC ANNUITY TRUST FUND
20547 WAVERLY COURT

ASHBURN,VA20149
52-6038252 		PENSION FUND DC 401(A)   NALC
 
Yes
 
(2)LETTER CARRIER POLITICAL FUND
100 INDIANA AVENUE NW

WASHINGTON,DC20001
52-1269023 		POLITICAL ORG DC 527   NALC
 
Yes
 
(3)NALC HEALTH BENEFIT PLAN FOR EMPLOYEES
20547 WAVERLY COURT

ASHBURN,VA20149
54-1875242 		BENEFIT PLAN VA 501(C)(9)   NALC
 
Yes
 
(4)NALCREST FOUNDATION INC
PO BOX 6359

NALCREST,FL33856
59-1004167 		RETIRE. CTR FL 501(C)(4)   NALC
 
Yes
 
(5)UNITED STATES LETTER CARRIERS MUTUAL BEN
100 INDIANA AVENUE NW

WASHINGTON,DC20001
62-0476257 		BENEFIT FUND TN 501(C)(5)   NALC
 
Yes
 
(6)NALC BUILDING CORPORATION
100 INDIANA AVENUE NW

WASHINGTON,DC20001
53-0114650 		HOLDING CO. DC 501(C)(2)   NALC
 
Yes
 
(7)NALC DISASTER RELIEF FOUNDATION
100 INDIANA AVENUE NW

WASHINGTON,DC20001
83-1184866 		DISASTER DC 501(C)(3) 12A NALC
 
Yes
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) NALC DISASTER RELIEF FOUNDATION

 B 275,000 CASH
(2) NALC ANNUITY TRUST FUND

 R 9,380,854 ACTUARY
(3) NALC HEALTH BENEFIT PLAN FOR EMPLOYEES

 R 12,233,174 PREMIUM BILLING
(4) UNITED STATES LETTER CARRIERS MUTUAL BENEFIT

 R 903,969 PREMIUM BILLING


Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2023

Additional Data


Software ID:  
Software Version: