2024-04-12T04:52:08-05:00 2023-05-31 221478099 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2022-06-01 530188062 NATIONAL ASSOCIATION OF POSTAL SUPERVISORS NATI 7038369660 1727 KING STREET SUITE 400 ALEXANDRIA VA 22314 JAMES WARDEN SECRETARY/TREASURER 7038369660 2024-04-11 1 JAMES WARDEN 999009999 1 DANIEL O'SHEA P00957510 3016529100 2024-04-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z IVAN BUTTS 1727 KING STREET SUITE 400 ALEXANDRIA VA 22314 7437835 0 X WWW.NAPS.ORG X 1908 KY SEE SCHEDULE O 25 21 10 0 16235 0 134575 0 2798267 2843388 1082684 1233226 68693 89296 4084219 4165910 513250 638792 0 0 1274634 1265451 0 0 0 4244073 4093991 6031957 5998234 -1947738 -1832324 11219791 7915345 996043 834781 10223748 7080564 THE PRIMARY PURPOSE IS TO PROVIDE SOCIAL AND ECONOMIC ADVANCEMENT OF POSTAL SUPERVISORS AND IMPROVEMENT OF THE POSTAL SERVICE. 0 0 THE ORGANIZATION'S PRIMARY ACTIVITIES INCLUDE PROVIDING ITS MEMBERS WITH SERVICES SUCH AS CONSULTATION OF PAY WITH THE UNITED STATES POSTAL SERVICE, DISCUSSION OF THE EFFECTS OF PROPOSED FEDERAL LEGISLATION WITH MEMBERS OF CONGRESS, AND OTHER MEMBER SERVICES. THE DISCIPLINARY DEFENSE FUND WAS ESTABLISHED TO PROVIDE ASSISTANCE TO MEMBERS INVOLVED WITH POSTAL SUPERVISORY RELATED DISPUTES. THE EDUCATION AND TRAINING FUND WAS ESTABLISHED TO PROVIDE TRAINING, INCLUDING SEMINARS, IN THE FIELD FOR MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 48 0 1 10 1 1 1 0 0 0 0 0 0 0 X 25 21 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X JAMES WARDEN 7038369660 1727 KING STREET SUITE 400 ALEXANDRIA VA 223142753 X IVAN BUTTS PRESIDENT 57.00 1.00 X X 190838 0 10846 CHARLES A MULIDORE EXEC. VICE PRESIDENT 57.00 1.00 X X 177466 0 3805 JAMES WARDEN SECRETARY/TREASURER 53.00 5.00 X X 168698 0 9058 BRIAN J WAGNER IMMEDIATE PAST PRESIDENT 57.00 1.00 X X 98974 0 0 THOMAS G ROMA VICE PRESIDENT 12.00 0.00 X X 17750 0 0 RICHARD L GREEN JR VICE PRESIDENT 12.00 0.00 X X 16250 0 0 CRAIG JOHNSON VICE PRESIDENT 12.00 0.00 X X 18431 0 0 JAIME ELIZONDO JR VICE PRESIDENT 12.00 0.00 X X 18279 0 0 MARILYN J WALTON VICE PRESIDENT 12.00 0.00 X X 7750 0 0 WILLIAM AUSTIN VICE PRESIDENT 12.00 0.00 X X 10750 0 0 DIOENIS D PEREZ VICE PRESIDENT 12.00 0.00 X X 14333 0 0 TONY DALLOJACONO VICE PRESIDENT 12.00 0.00 X X 18097 0 0 EDWARD LASTER VICE PRESIDENT 12.00 0.00 X X 2172 0 0 TROY GRIFFIN VICE PRESIDENT 12.00 0.00 X X 8066 0 0 KEVIN TRAYER VICE PRESIDENT 12.00 0.00 X X 14250 0 0 LUZ MORENO VICE PRESIDENT 12.00 0.00 X X 18750 0 0 DAN MOONEY VICE PRESIDENT 12.00 0.00 X X 14500 0 0 KELLY MCCARTNEY VICE PRESIDENT 12.00 0.00 X X 8750 0 0 ROBERT BOCK VICE PRESIDENT 12.00 0.00 X X 3250 0 0 DWIGHT STUDDARD VICE PRESIDENT 12.00 0.00 X X 3442 0 0 SHRI L GREEN VICE PRESIDENT 12.00 0.00 X X 8250 0 0 PAMELA DAVIS VICE PRESIDENT 12.00 0.00 X X 2000 0 0 JOHN VALUET VICE PRESIDENT 12.00 0.00 X X 15283 0 0 MYRNA PASHINSKI VICE PRESIDENT 12.00 0.00 X X 10500 0 0 CHUCK LUM VICE PRESIDENT 12.00 0.00 X X 14395 0 0 ROY BEAUDOIN VICE PRESIDENT (OUTGOING) 12.00 0.00 X X 5275 0 0 TIM FORD VICE PRESIDENT (OUTGOING) 12.00 0.00 X X 8800 0 0 TIMOTHY NEEDHAM VICE PRESIDENT (OUTGOING) 12.00 0.00 X X 11572 0 0 ROBERT QUINLAN VICE PRESIDENT (OUTGOING) 12.00 0.00 X X 4500 0 0 ROBERT M LEVI DIR. OF LEGISLATIVE & POL. 57.00 0.00 X 108090 0 34790 EMILY CHRISTOPHERSEN MEMBERSHIP COORDINATOR 57.00 0.00 X 107083 0 9217 1126544 0 67716 5 0 1 0 HYATT REGENCY PO BOX 919337 DALLAS TX 75391 NATIONAL CONVENTION 494352 LABOR RELATIONS ADMIN GROUP PO BOX 25822 BROOKLYN NY 11202 DISCIPLINARY DEFENSE 414371 KAREN YOUNGBALENT-YOUNG PUBLISHING INC 951 POCA BELLA DRIVE FRONT ROYAL VA 22630 POSTAL SUPERVISOR MAGAZINE 230957 4 BROWN GOLDSTEIN LEVY 120 E BALTIMORE STREET STE 2500 BALTIMORE MD 21202 LEGAL COUNSEL USPS PAY LAWSUIT 173627 5 CMI COMMUNICATIONS 400 MILE CROSSING BLVD ROCHESTER NY 14624 AV LTS AND NATIONAL CONVENTION 169037 10 MEMBER DUES 900099 2295294 2295294 NATIONAL CONVENTION 900099 411193 411193 LEGISLATIVE CONFERENCE 900099 136901 136901 2843388 218465 218465 5768 5768 4286686 3271925 1014761 1014761 1014761 ADVERTISING INCOME 541800 24910 8675 16235 58618 58618 83528 4165910 2910681 16235 1238994 627792 11000 646354 418855 21000 104705 74537 295538 99162 61293 7519 346638 190861 424091 473488 919110 35645 28526 "THE POSTAL SUPERVISOR" 482268 DISCIPLINARY DEFENSE 346125 EDUCATION AND TRAINING 142935 EXECUTIVE BOARD EXPENSE 111486 129306 5998234 328647 193027 75177 6441 201571 307364 150410 72646 514224 296692 216430 217532 10247556 7118335 11219791 7915345 831218 834781 164825 996043 834781 X 10223748 7080564 10223748 7080564 11219791 7915345 -1832324 -1310860 0 X 0 1 X 1 0 1 0 0 430398 215199 215199 83826 81493 2333 217532 X 2441725 -1310860 -352032 -1662892 4104617 61293 61293 4165910 5638018 300383 300383 5337635 61293 599306 660599 5998234 PART X, LINE 2: NAPS BELIEVES THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND, AS SUCH, THEY DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. NAPS RECOGNIZES INTEREST EXPENSE AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN GENERAL AND ADMINISTRATIVE EXPENSE ON THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS. THERE IS NO PROVISION IN THESE CONSOLIDATED FINANCIAL STATEMENTS FOR PENALTIES AND INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS ENDED MAY 31, 2023 AND 2022. TAX YEARS PRIOR TO 2019 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE TAX JURISDICTION OF THE COMMONWEALTH OF VIRGINIA. THERE WAS NO INCOME TAX EXPENSE FOR THE YEARS ENDED MAY 31, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET LOSSES OF RELATED ORGS. CONSOLIDATED WITH NAPS REV. ON FIN. STATEMENTS -352,032. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ORGS. THAT ARE CONSOLIDATED WITH NAPS ON FIN. STATEMENTS 300,383. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION TO RELATED ORGANIZATION THAT WAS ELIMINATED ON FIN. STATEMENTS 599,306. 1 POSTAL EMPLOYEE RELIEF FUND PO BOX 41220 FREDERICKSBURG VA 22404 521666010 501(C)(3) 25000 0 N/A PROVIDE SUPPORT FOR POSTAL EMPLOYEES IMPACTED BY NATURAL DISASTERS NAPS PROPERTY INC 1727 KING STREET SUITE 400 ALEXANDRIA VA 22314 541683946 501(C)(2) 599306 0 GENERAL SUPPORT 1 1 VINCE PALLADINO EDUCATIONAL SCHOLARSHIPS 6 6000 N/A N/A LOUIS ATKINS EDUCATIONAL SCHOLARSHIP 5 5000 N/A N/A PART I, LINE 2: THE NATIONAL ASSOCIATION OF POSTAL SUPERVISORS (NAPS) ANNUALLY PROVIDES MULTIPLE VINCE PALLADINO STUDENT SCHOLARSHIPS IN THE AMOUNT $1,000 PER RECIPIENT. ELIGIBILITY FOR A PALLADINO SCHOLARSHIP IS A SON, DAUGHTER, OR GRANDCHILD OF AN ACTIVE NAPS MEMBER. QUALIFYING STUDENTS OF A MEMBER COMPLETE AN APPLICATION. NAPS HEADQUARTERS CONFIRMS THE APPLICANT'S PARENT OR GRANDPARENT IS A NAPS MEMBER. THE APPLICATIONS ARE THEN FILED BY RESPECTIVE NAPS REGIONS. AFTER THE DEADLINE FOR SUBMISSION HAS PASSED, A RANDOM DRAWING FROM EACH RESPECTIVE NAPS REGION IS CONDUCTED AND TWO WINNERS FROM EACH REGION ARE ANNOUNCED. WHEN ALL WINNERS HAVE BEEN SELECTED, NAPS PREPARES A LETTER TO INFORM THE WINNERS. NAPS HQ PREPARES A $1,000 SCHOLARSHIP CHECK FOR EACH RESPECTIVE WINNER, WITH THE CHECK MADE PAYABLE TO THE COLLEGE OR EDUCATIONAL INSTITUTION WHERE THE WINNING APPLICANT WILL ATTEND. THE SCHOLARSHIP CHECKS ARE LISTED ON THE NAPS CHECK REGISTER FOR VERIFICATION. THE WINNING APPLICATIONS ARE KEPT ON FILE UNTIL THE NEXT SCHOLARSHIP DRAWING. FUNDS FOR THE VINCE PALLADINO SCHOLARSHIP ARE DEDUCTED FROM THE NAPS GENERAL FUND. THE NATIONAL ASSOCIATION OF POSTAL SUPERVISORS (NAPS) ANNUALLY PROVIDES MULTIPLE LOUIS ATKINS STUDENT SCHOLARSHIPS IN THE AMOUNT $1,000 PER RECIPIENT. ELIGIBILITY FOR A ATKINS SCHOLARSHIP IS A SON, DAUGHTER, OR GRANDCHILD OF AN ACTIVE NAPS MEMBER. QUALIFYING STUDENTS OF A MEMBER COMPLETE AN APPLICATION. NAPS HEADQUARTERS CONFIRMS THE APPLICANT'S PARENT OR GRANDPARENT IS A NAPS MEMBER. THE APPLICATIONS ARE THEN FILED BY RESPECTIVE NAPS REGIONS. AFTER THE DEADLINE FOR SUBMISSION HAS PASSED, A RANDOM DRAWING FROM EACH RESPECTIVE NAPS REGION IS CONDUCTED AND ONE WINNERS FROM EACH REGION ARE ANNOUNCED. WHEN ALL WINNERS HAVE BEEN SELECTED, NAPS PREPARES A LETTER TO INFORM THE WINNERS. NAPS HQ PREPARES A $1,000 SCHOLARSHIP CHECK FOR EACH RESPECTIVE WINNER, WITH THE CHECK MADE PAYABLE TO THE COLLEGE OR EDUCATIONAL INSTITUTION WHERE THE WINNING APPLICANT WILL ATTEND. THE SCHOLARSHIP CHECKS ARE LISTED ON THE NAPS CHECK REGISTER FOR VERIFICATION. THE WINNING APPLICATIONS ARE KEPT ON FILE UNTIL THE NEXT SCHOLARSHIP DRAWING. FUNDS FOR THE LOUIS ATKINS SCHOLARSHIP ARE DEDUCTED FROM THE NAPS GENERAL FUND. X 0 0 0 IVAN BUTTS PRESIDENT 190838 0 0 0 0 0 0 0 10846 0 201684 0 0 0 CHARLES A MULIDORE EXEC. VICE PRESIDENT 177466 0 0 0 0 0 0 0 3805 0 181271 0 0 0 JAMES WARDEN SECRETARY/TREASURER 168698 0 0 0 0 0 0 0 9058 0 177756 0 0 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE PRIMARY PURPOSE IS TO PROVIDE SOCIAL AND ECONOMIC ADVANCEMENT OF POSTAL SUPERVISORS AND IMPROVEMENT OF THE POSTAL SERVICE. FORM 990, PART VI, SECTION A, LINE 6 NAPS HAS THREE VOTING CLASSES. THESE CLASSES ARE (1) ACTIVE MEMBERS, WHICH INCLUDES CURRENT SUPERVISORY/MANAGERIAL AND POSTMASTER PERSONNEL, WHO PAY FULL DUES, KNOWN AS "PER CAPITA TAX; AND (2) ASSOCIATE MEMBERS WHO RETIRED IN GOOD STANDING AND PAY ONE-HALF OF PER CAPITA TAX. EACH STATE AND LOCAL BRANCH IS ALLOWED ONE VOTE FOR EACH TEN MEMBERS WHO PAID FULL PER CAPITA TAX DURING THE PRECEDING FISCAL YEAR. (3) EACH EXECUTIVE BOARD MEMBER HAS ONE VOTE. MEMBERS SELECT THE EXECUTIVE BOARD THROUGH A BALLOT PROCESS. PROPOSED AMENDMENTS TO THE CONSTITUTION OR BYLAWS ARE PUT INTO OPERATION BY MAJORITY VOTE, WITH EACH INDIVIDUAL MEMBER RECEIVING ONE VOTE. THE SALARIES OF THE PRESIDENT, EXECUTIVE VICE PRESIDENT AND SECRETARY/TREASURER CAN BE CHANGED THROUGH DEBATE AND VOTE BY THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A SEE RESPONSE FOR LINE 6 (ABOVE) FORM 990, PART VI, SECTION A, LINE 7B SEE RESPONSE FOR LINE 6 (ABOVE) FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS PROVIDED TO THE PRESIDENT, EXECUTIVE VICE PRESIDENT, AND SECRETARY/TREASURER WHO EACH INDIVIDUALLY REVIEW THE RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ETHICS COMMITTEE MEETS AT THE BOARD MEETINGS TO DISCUSS CONFLICT OF INTEREST AND OTHER ETHICAL CONDUCT MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT, EXECUTIVE VICE PRESIDENT AND SECRETARY/TREASURER CAN BE DETERMINED BY THE MEMBERSHIP OF THE ORGANIZATION EVERY TWO YEARS AT THE NATIONAL CONVENTION. SALARY AND/OR MERIT INCREASES SHALL BE AUTOMATICALLY GRANTED AT THE SAME TIME AS THOSE GRANTED SUPERVISORS BY THE USPS ON AN ANNUAL BASIS OR AT WHATEVER FREQUENCY IS IN USE BY THE POSTAL SERVICE TO COMPENSATE EAS EMPLOYEES. SALARY OR MERIT INCREASES FOR NAPS RESIDENT OFFICERS SHALL BE EQUAL TO THE AVERAGE NATIONAL PAYOUT FOR ACTIVE EAS EMPLOYEES FOR THE COMPENSATION PROGRAM IN USE IN THE APPLICABLE YEAR FOR CURRENT AND FUTURE YEARS AUTOMATICALLY AT THE SAME TIME SALARY INCREASES ARE PROVIDED TO ACTIVE EAS EMPLOYEES. IN THE EVENT EAS EMPLOYEES EXPERIENCE A PAY FREEZE, NOW OR IN THE FUTURE, THE RESIDENT OFFICERS' SALARIES ALSO WILL BE FROZEN IN THE SAME MANNER AND FOR THE SAME DURATION AS ACTIVE EAS EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 NAPS DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VI, SECTION B, LINE 10B THE CONSTITUTION PROVIDES FOR THE ESTABLISHMENT OF LOCAL BRANCHES THROUGH APPLICATION. THE SECRETARY/TREASURER OF NAPS IS KEPT INFORMED OF ALL CHANGES IN MEMBERSHIP AND ISSUES CHARTERS. THE LOCAL BRANCHES ARE GOVERNED BY 16 AREA VICE PRESIDENTS AND 5 REGIONAL VICE PRESIDENTS. BRANCHES SET THEIR OWN DUES, FEES AND ASSESSMENTS AT OR ABOVE A MINIMUM AND MAY ENACT A CONSTITUTION AND BYLAWS THAT DOES NOT CONFLICT WITH THOSE OF NAPS. FORM 990, PART VII, SECTION A, LINE 1A NON-RESIDENT OFFICERS (REGIONAL VICE PRESIDENTS AND AREA VICE PRESIDENTS) RECEIVE SUBSTITUTION PAY, WHICH IS REPORTED ON FORM 1099. FOR 990 REPORTING PURPOSES, THEY ARE STILL CONSIDERED INDEPENDENT VOTING BOARD MEMBERS. NAPS PROPERTY INC 1727 KING STREET SUITE 400 ALEXANDRIA VA 22314 541683946 BLDG RENTAL VA 501(C)(2) N/A NAPS 1 SUPERVISORS POLITICAL ACTION COMMITTEE 1727 KING STREET SUITE 400 ALEXANDRIA VA 22314 521115597 POL. ACTIVITY VA 527 N/A NAPS 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 1 NAPS PROPERTY INC B 599306 CASH