2025-04-08T09:39:52-05:00 2024-05-31 221478099 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2023-06-01 530188062 NATIONAL ASSOCIATION OF POSTAL SUPERVISORS NATI 7038369660 1727 KING STREET SUITE 400 ALEXANDRIA VA 22314 JAMES WARDEN SECRETARY/TREASURER 7038369660 2025-04-04 1 1 DANIEL O'SHEA P00957510 3016529100 2025-04-02 2023 2025-03-06 01:10:19Z IVAN BUTTS 1727 KING STREET SUITE 400 ALEXANDRIA VA 22314 5595861 0 X WWW.NAPS.ORG X 1908 KY SEE SCHEDULE O 24 21 11 0 27665 0 0 0 2843388 3689455 1233226 667599 89296 43309 4165910 4400363 638792 416253 0 0 1265451 1355626 0 0 0 4093991 2925145 5998234 4697024 -1832324 -296661 7915345 8280346 834781 1144357 7080564 7135989 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 43 0 1 11 1 1 1 0 0 0 0 0 0 0 X 24 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 CHARLES A MULIDORE EXEC. VICE PRESIDENT 57.00 1.00 X X 188600 0 2870 CHUCK LUM VICE PRESIDENT 12.00 0.00 X X 5328 0 0 CRAIG JOHNSON VICE PRESIDENT 12.00 0.00 X X 11283 0 0 DAN MOONEY VICE PRESIDENT 12.00 0.00 X X 8200 0 0 DIOENIS D PEREZ VICE PRESIDENT 12.00 0.00 X X 6769 0 0 DWIGHT STUDDARD VICE PRESIDENT 12.00 0.00 X X 4653 0 0 EDWARD LASTER VICE PRESIDENT 12.00 0.00 X X 4397 0 0 IVAN BUTTS PRESIDENT 57.00 1.00 X X 200586 0 7055 JAIME ELIZONDO JR VICE PRESIDENT 12.00 0.00 X X 13458 0 0 JAMES WARDEN SECRETARY/TREASURER 53.00 5.00 X X 175091 0 7067 JOHN VALUET VICE PRESIDENT 12.00 0.00 X X 11163 0 0 KELLY MCCARTNEY VICE PRESIDENT 12.00 0.00 X X 9200 0 0 KEVIN TRAYER VICE PRESIDENT 12.00 0.00 X X 15200 0 0 LUZ MORENO VICE PRESIDENT 12.00 0.00 X X 13400 0 0 MARILYN J WALTON VICE PRESIDENT 12.00 0.00 X X 5350 0 0 MYRNA PASHINSKI VICE PRESIDENT 12.00 0.00 X X 6800 0 0 PAMELA DAVIS VICE PRESIDENT 12.00 0.00 X X 4500 0 0 RICHARD L GREEN JR VICE PRESIDENT 12.00 0.00 X X 9800 0 0 ROBERT BOCK VICE PRESIDENT 12.00 0.00 X X 4779 0 0 SHRI L GREEN VICE PRESIDENT 12.00 0.00 X X 4750 0 0 THOMAS G ROMA VICE PRESIDENT 12.00 0.00 X X 14300 0 0 TONY DALLOJACONO VICE PRESIDENT 12.00 0.00 X X 12282 0 0 TROY GRIFFIN VICE PRESIDENT 12.00 0.00 X X 4226 0 0 WILLIAM AUSTIN VICE PRESIDENT 12.00 0.00 X X 10350 0 0 BRIAN J WAGNER IMMEDIATE PAST PRESIDENT (OUTGOING) 1.00 1.00 X X 3300 0 0 ROBERT M LEVI DIR. OF LEGISLATIVE & POL. 57.00 0.00 X 122549 0 42618 870314 0 59610 4 0 1 0 LABOR RELATIONS ADMIN GROUP PO BOX 25822 BROOKLYN NY 11202 DISCIPLINARY DEFENSE 305968 MARRIOTT BUSINESS SERVICES PO BOX 402642 ATLANTA GA 30384 LTS HOTEL 214185 WALSWORTH PO BOX 850287 MINNEAPOLIS MN 55485 MAILING SERVICES 179729 3 MEMBER DUES 900099 3539680 3539680 LEGISLATIVE CONFERENCE 900099 149775 149775 3689455 184838 184838 8787 8787 1678259 1195498 482761 482761 482761 ADVERTISING INCOME 541800 27690 25 27665 6832 6832 34522 4400363 3696312 27665 676386 405253 11000 714798 409432 9524 146625 75247 184770 128736 52485 2869 344443 173922 731782 1724 35347 28221 "THE POSTAL SUPERVISOR" 529975 DISCIPLINARY DEFENSE 390194 EDUCATION AND TRAINING 210151 110526 4697024 193027 412429 6441 197450 307364 340290 72646 155458 513716 332040 217532 181676 7118335 6993043 7915345 8280346 834781 939717 204640 834781 1144357 X 7080564 7135989 7080564 7135989 7915345 8280346 -296661 352086 0 X 0 1 X 1 0 1 0 0 429890 249336 180554 83826 82704 1122 181676 X 4407695 352086 -292269 59817 4347878 52485 52485 4400363 4397244 155205 155205 4242039 52485 402500 454985 4697024 PART X, LINE 2: NAPS BELIEVE 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 RECOGNIZE 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, 2024 AND 2023. TAX YEARS PRIOR TO 2020 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, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET LOSSES OF RELATED ORGS. CONSOLIDATED WITH NAPS REV. ON FIN. STATEMENTS -292,269. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ORGS. THAT ARE CONSOLIDATED WITH NAPS ON FIN. STATEMENTS 155,205. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION TO RELATED ORGANIZATION THAT WAS ELIMINATED ON FIN. STATEMENTS 402,500. 1 NAPS PROPERTY INC 1727 KING STREET SUITE 400 ALEXANDRIA VA 22314 541683946 501(C)(2) 402500 0 GENERAL SUPPORT 0 1 VINCE PALLADINO EDUCATIONAL SCHOLARSHIPS 11 11000 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. X 0 0 0 IVAN BUTTS PRESIDENT 200586 0 0 0 0 0 0 0 7055 0 207641 0 0 0 CHARLES A MULIDORE EXEC. VICE PRESIDENT 188600 0 0 0 0 0 0 0 2870 0 191470 0 0 0 JAMES WARDEN SECRETARY/TREASURER 175091 0 0 0 0 0 0 0 7067 0 182158 0 0 0 ROBERT M LEVI DIR. OF LEGISLATIVE & POL. 122549 0 0 0 0 0 3243 0 39375 0 165167 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 402500 CASH