2025-12-23T09:22:45-06:00 2025-03-31 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-04-01 831184866 NALC DISASTER RELIEF FOUNDATION % CHRISTINA VELA DAVIDSON NALC 2026622489 100 INDIANA AVENUE NW WASHINGTON DC 200012144 CHRISTINA VELA DAVIDSON PRESIDENT 2026622489 2025-12-19 true true RICHARD RUVELSON P00234075 3012726000 2024 2025-03-06 01:10:19Z CHRISTINA VELA DAVIDSON 100 INDIANA AVENUE NW WASHINGTON DC 200012144 347720 false X www.nalc.org/member-benefits/ X 2018 DC TO SUPPORT NALC MEMBERS AFFECTED BY NATURAL DISASTERS AND OTHER EMERGENCIES. 5 0 0 8 0 0 447750 347676 0 0 23 44 0 0 447773 347720 219800 427400 0 0 0 0 0 0 0 4999 9826 224799 437226 222974 -89506 449501 359995 0 0 449501 359995 X TO SUPPORT MEMBERS OF NALC AND THEIR IMMEDIATE FAMILIES WHO ARE AFFECTED BY NATURAL DISASTERS AND EMERGENCIES, INCLUDING BUT NOT LIMITED TO FLOODS, EARTHQUAKES, FIRES, TORNADOES, AND HURRICANES. false false 427400 427400 THE GRANTS PROVIDE ASSISTANCE TO NALC MEMBERS AFFECTED BY HURRICANES, FIRES, FLOOD, EARTHQUAKES AND OTHER STORM DISASTERS. 427400 true true false false false false false false false false false false false false false true false true false false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 5 0 true false false false true true false true true false false true true true true true true false false false AL AK AZ AR CA CO CT DE DC FL GA GU HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA PR RI SC SD TN TX UT VT VA WA WV WI WY X CHRISTINA VELA DAVIDSON 2026622489 100 INDIANA AVE NW WASHINGTON DC 200012144 MANUEL PERALTA JR VICE PRESIDENT 10.0 0.0 X 0 220154 47957 CHRISTINA VELA DAVIDSON PRESIDENT 10.0 0.0 X 0 106578 37805 SANDRA LAEMMEL DIRECTOR 10.0 0.0 X 0 43289 79593 RICHARD THURMAN DIRECTOR 10.0 0.0 X 0 12527 0 MATTHEW ROSE DIRECTOR 10.0 0.0 X 0 7741 0 ANITA GUZIK DIRECTOR 10.0 0.0 X 0 5522 0 GARY MULLINS DIRECTOR 10.0 0.0 X 0 3365 0 ANTONIA SHIELDS SECRETARY & TREASURER 10.0 0.0 X 0 1597 0 0 400773 165355 0 false true false 0 347676 347676 0 44 44 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 347720 0 44 0 427400 427400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9826 9826 0 0 0 0 0 0 0 0 0 0 0 437226 427400 9826 0 449501 359995 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 449501 359995 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 449501 359995 0 0 449501 359995 449501 359995 -89506 X false true X true false X X X 1 NALC 530114650 10 true 427400 0 1 427400 0 true false true true true false false false false false false false false false false false false true false SCHEDULE A, PART IV, SECTION A, LINE 3B NALC DISASTER RELIEF FOUNDATION REQUIRES NALC TO PROVIDE A PRO FORMA OF SCHEDULE A PART III IN SATISFACTION OF THE PUBLIC SUPPORT TEST UNDER SECTION 509(A)(2). SCHEDULE A, PART IV SECTION A, LINE 3C NALC MEMBERS MUST SUBMIT A GRANT REQUEST TO THE FOUNDATION FOR SUPPORT THROUGH THEIR LOCAL BRANCH. THE LOCAL BRANCHES THEN FORWARD THE GRANT REQUEST TO THE FOUNDATION'S OFFICE FOR REVIEW OF THE APPLICATIONS BY THE BOARD, WHO THEN VOTE FOR THOSE GRANT REQUESTS TO APPROVE FOR DISBURSEMENT. UPON APPROVAL OF AN APPLICATION, THE GRANT DISBURSEMENTS ARE PREPARED FOR SIGNATURE BY TWO OFFICERS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X PART X, LINE 2 - FIN 48 FOOTNOTE THE DISASTER RELIEF FUND IS EXEMPT FROM FEDERAL INCOME TAX, EXCEPT FOR INCOME TAX ON UNRELATED BUSINESS INCOME, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE DISASTER RELIEF FUND INCURRED NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED MARCH 31, 2025 AND 2024. 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, 2025 AND 2024 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 FINANCIAL STATEMENTS. SHOULD SUCH PENALTIES AND INTEREST BE INCURRED, NALC'S POLICY IS TO RECOGNIZE THEM AS ADMINISTRATIVE EXPENSES. true HURRICANES RELIEF SUPPORT 94 302400 TORNADO RELIEF SUPPORT 5 19500 FLOOD RELIEF SUPPORT 5 12500 WILDFIRE RELIEF SUPPORT 19 93000 PART I, LINE 2 THE NATIONAL ASSOCIATION OF LETTER CARRIERS DISASTER RELIEF FOUNDATION DOES NOT MONITOR THE USE OF GRANTS AFTER DISBURSEMENT. false false false false false false false false false MANUEL PERALTA JR VICE PRESIDENT 0 198637 0 0 0 21517 0 16129 0 31828 0 268111 0 0 PART II COLUMN C - DEFERRED COMPENSATION: This represents the annual change in actuarial value of a qualified defined benefit plan, as calculated by the plan actuary. This does not represent actual cash outlays. PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: DIRECTORS RICHARD THURMAN, MATTHEW ROSE, GARY MULLINS, ANITA GUZIK, AND SANDRA LAEMMEL AND OFFICERS CHRISTINA VELA DAVIDSON, MANUEL PERALTA JR, AND ANTONIA SHIELDS HAVE A BUSINESS RELATIONSHIP THROUGH THE NATIONAL ASSOCIATION OF LETTER CARRIERS. PART VI, SECTION B, LINE 11B - REVIEW OF FORM 990: THE FOUNDATION HAS ENGAGED A CERTIFIED PUBLIC ACCOUNTING FIRM ("CPA") TO PREPARE THE FORM 990. THE CPA FIRM FORWARDS A COPY TO THE SECRETARY-TREASURER OF NALC, SOLE MEMBER OF FOUNDATION, FOR REVIEW AND PROVIDE ANY COMMENTS FOR REVISION TO THE CPA FIRM. A FINAL COPY IS PROVIDED TO THE FOUNDATION PRESIDENT FOR FINAL REVIEW AND APPROVAL PRIOR TO SIGNATURE AND FILING WITH THE IRS. PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS: THE FOUNDATION WILL MAKE AVAILABLE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST. PART VII, SECTION A, COLUMN F - AMOUNT OF OTHER COMPENSATION $113,430 represents the amount calculated by the plan actuary as to the change in actuarial value in defined benefits. This amount reported does not constitute actual outlays of compensation to the officers. NATIONAL ASSOCIATION OF LETTER CARRIERS 100 Indiana Ave NW Washington DC 20001 530114650 LABOR ORG. DC 501(C)(5) NA false NALC BUILDING CORPORATION 100 Indiana Ave NW Washington DC 20001 521400687 HOLDING CO. DC 501(C)(2) NALC false false false false false false false false false false false false false false true false false false false false