Maryland Rural Letter Carriers Ass

Nonprofit profile at a glance

EIN
237288955
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Seaford, DE, USA
Phone
4433590607
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$242,537
Expenses
$159,554
Assets
$404,832
Liabilities
$4,486

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ALAN COULBOURN (PRESIDENT)

Highest reported compensation

  • SONJA SHIRES (TREASURER): $43,297 total reported compensation
  • ALAN COULBOURN (PRESIDENT): $11,742 total reported compensation
  • HEATHER DOWNS (DIRECTOR): $8,324 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association works to improve the conditions of labor with the united states postal services, advance the methods used by rural letter carriers and promote fraternal spirit amongst its members.

What it reported doing in 2024

State and regional conference participation to include members from multiple states gathering to hear information that impacts employment for members, interacting with national officers, and electing new eastern states conference officers

Operating model

Revenue model
Membership-supported. 91% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 60
  • Accountability: 23
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56%; rating input score 56
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.2%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.54; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 48.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 82.2% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: -3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 56% of revenue deployed · 81.3% of spending went to programs
  • Governance: 0 of 7 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $130K in reported program spending
  • Leadership: top reported pay $43K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.