National Association of Letter Carriers Branch 24

Nonprofit profile at a glance

EIN
956187862
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
2134837811
Rating
30
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$1,744,453
Expenses
$1,851,992
Assets
$732,473
Liabilities
$0

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

Leadership & pay

19 people listed

Executive titles in this filing

  • LAWRENCE BROWN JR (PRESIDENT)

Highest reported compensation

  • LAWRENCE BROWN JR (PRESIDENT): $122,346 total reported compensation
  • GEORGE RODRIGUEZ (EXEC VICE PR): $113,227 total reported compensation
  • MARCOS GARCIA (VICE PRESIDE): $113,227 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 object of this branch is to unite all letter carriers of this branch in one harmonious body for their mutual benefit and to assist the national association of letter carriers in its efforts to improve the conditions of its entire membership.

What it reported doing in 2024

To promote and foster goodwill and public support for the welfare and interest of this union and its members by actions including, but not limited to: organizing the unorganized, sponsoring activities that conserve the interests of this union and serve its membership, and providing donations to support labor friendly organizations and other organizations in our local community.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 78
  • Accountability: 28
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 73.2%; rating input score 73; 33rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.2%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 40.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -5.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -3.9% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 19 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $122K · 19 people listed
  • Consistency: 10 of 12 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 21 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.