National Association of Letter Carriers Branch 41

Nonprofit profile at a glance

EIN
111511918
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Brooklyn, NY, USA
Phone
8454715626
Rating
39
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$862,371
Expenses
$1,184,148
Assets
$775,187
Liabilities
$23,770

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JOHN CRUZ (PRESIDENT)
  • LUTHER MCCOY (VICE PRESIDENT)
  • RICHARD RAYMOND (2ND VICE PRESIDENT)

Highest reported compensation

  • JOHN CRUZ (PRESIDENT): $130,854 total reported compensation
  • LUTHER MCCOY (VICE PRESIDENT): $115,203 total reported compensation
  • PAUL MARKS (CHIEF STEWARD): $105,080 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Representation of union members - letter carriers for u.s. Postal service.

What it reported doing in 2025

Union Activites - Representation and Labor Negotiations Collective Bargaining with Employer on situations affecting membership.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 and program spending has grown recently. 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: 18
  • Transparency & Controls: 80
  • Accountability: 9
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.3%; rating input score 22
  • Program expense ratio: 16.3%; rating input score 16
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 6th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -37.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 53.7%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 22.3% of revenue deployed · 16.3% of spending went to programs
  • Governance: 0 of 12 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $192K in reported program spending
  • Leadership: top reported pay $131K · 6 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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 22/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 3/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.