2023-02-14T21:54:42-06:00 2022-03-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2021-04-01 521400687 NATIONAL ASSOCIATION OF LETTER CARRIERS BUILDING CORPORATION % NICOLE RHINE NATI 2023934695 100 INDIANA AVE NW WASHINGTON DC 200012144 NICOLE RHINE SECRETARY-TREASURER 2023934695 2023-02-10 true NICOLE RHINE 999009999 RICHARD RUVELSON P00234075 3012726000 3 2021 2023-03-07 01:45:13Z PAUL E BARNER 100 INDIANA AVE NW WASHINGTON DC 20001 2600444 false X N/A X 1983 DC THE ORGANIZATION IS A TITLE HOLDING CORPORATION FOR THE NATIONAL ASSOCIATION OF LETTER CARRIERS AND IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER I.R.C. SEC. 501(C)(2). 3 0 0 0 0 0 0 0 2314217 2563453 -1231 0 267962 36991 2580948 2600444 0 0 0 0 0 0 0 0 0 1638230 2058374 1638230 2058374 942718 542070 21191554 21825275 14621468 14426022 6570086 7399253 THE ORGANIZATION IS A TITLE HOLDING CORPORATION FOR THE NATIONAL ASSOCIATION OF LETTER CARRIERS AND IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER I.R.C. SEC. 501(C)(2). false false HOLDS TITLE TO NONRESIDENTIAL AND RESIDENTIAL REAL PROPERTY WHICH IS PARTIALLY OCCUPIED BY NATIONAL ASSOCIATION OF LETTER CARRIERS, A RELATED TAX-EXEMPT ORGANIZATION, AND LEASES REMAINING OFFICE SPACE TO A TAX-EXEMPT AFFILIATE OF NALC AND UNRELATED TENANTS. THE ORGANIZATION HOLDS OTHER PROPERTY THAT IS OCCUPIED FOR USE BY NATIONAL ASSOCIATION OF LETTER CARRIERS. false false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false true true false false true 0 0 0 false false false false false false false false X 3 0 true false false false true true false true false false false true false false true false false false X NICOLE RHINE 2023934695 100 INDIANA AVE NW WASHINGTON DC 20001 X FREDRIC ROLANDO DIRECTOR 1.0 39.0 X 0 256126 60189 NICOLE RHINE DIRECTOR/SECRETARY-TREASURER 1.0 39.0 X X 0 204754 101226 PAUL E BARNER PRESIDENT 1.0 39.0 X 0 204626 80774 BRIAN RENFROE VICE PRESIDENT 1.0 39.0 X 0 215026 49881 LAWRENCE BROWN JR DIRECTOR 1.0 7.0 X 0 40636 4932 0 921168 297002 0 false true false HARRISON PAVING 668 STONEY HOLL ROAD 256 YARDLEY PA 19067 PAVING CONTRACTOR 283000 RED COATS INC 4520 EAST WEST HWY 200 BETHESDA MD 20814 JANITORIAL SERVICES 189301 2 0 RENTAL INCOME 531120 2563453 2563453 2563453 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PROPERTIES COST SHARING INCOME 531120 36991 36991 36991 2600444 2600444 0 0 0 0 0 0 0 0 0 0 0 200 35637 0 0 0 63305 0 18671 10641 0 1212734 1159 0 0 0 0 629444 76249 TAXES - OTHER 9961 MISCELLANEOUS 373 2058374 1773900 2172285 0 0 0 0 38268 2257 0 0 0 0 0 0 0 0 573662 724058 28712025 9785350 18805724 18926675 0 0 0 0 0 0 0 0 0 0 21191554 21825275 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14621468 14426022 14621468 14426022 X 6570086 7399253 0 0 6570086 7399253 21191554 21825275 X 542070 287097 X false true X true false 5472975 5472975 20662567 8585339 12077228 1907010 892803 1014207 669473 307208 362265 18926675 0 INTERFUND PAYABLE 14419783 SECURITY DEPOSIT 6239 14426022 X PART X, LINE 2 - FIN 48 FOOTNOTE: 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, 2022 and 2021 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 consolidated financial statements. Should such penalties and interest be incurred, NALC's policy is to recognize them as administrative expenses. false false false FREDRIC ROLANDO DIRECTOR 0 231036 0 0 0 25090 0 59389 0 800 0 316315 0 0 NICOLE RHINE DIRECTOR/SECRETARY-TREASURER 0 186232 0 0 0 18522 0 89456 0 11770 0 305980 0 0 PAUL E BARNER PRESIDENT 0 186507 0 0 0 18119 0 78024 0 2750 0 285400 0 0 BRIAN RENFROE VICE PRESIDENT 0 192193 0 0 0 22833 0 38311 0 11570 0 264907 0 0 PART II, COLUMN C - DEFERRED COMPENSATION: $244,684 INCLUDED AS DEFERRED COMPENSATION WHICH REPRESENTS THE ANNUAL INCREASE 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 LAWRENCE BROWN, JR. & FREDRIC ROLANDO, DIRECTOR/OFFICER NICOLE RHINE, AND OFFICERS PAUL E BARNER AND BRIAN RENFROE SERVE AS TRUSTEE, PRESIDENT, SECRETARY-TREASURER, ASSISTANT SECRETARY-TREASURER AND EXECUTIVE VICE PRESIDENT OF NATIONAL ASSOCIATION OF LETTER CARRIERS. PART VI, SECTION A, LINE 6 - STOCKHOLDER OF THE ORGANIZATION: THE NALC BOARD OF TRUSTEES IS THE SOLE SHAREHOLDER OF THE CORPORATION. PART VI, SECTION A, LINE 7A - POWER TO ELECT THE GOVERNING BODY: THE NALC BOARD OF TRUSTEES AS THE SOLE SHAREHOLDER ELECTS THE BOARD OF DIRECTORS. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES: THE ORGANIZATION HAS NO OTHER COMMITTEES OUTSIDE OF THE BOARD OF DIRECTORS. PART VI, SECTION B, LINE 11B - REVIEW OF FORM 990: THE COMPLETED FORM 990 IS REVIEWED BY A MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO SIGNATURE AND FILING. PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS: THE BUILDING CORPORATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. PART VII, SECTION A, LINE 1A, COL. F-OTHER COMPENSATION FROM RELATED ORG: $249,616 INCLUDES DEFERRED COMPENSATION WHICH REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS OF COMPENSATION BY THE RELATED ORGANIZATION TO THE DIRECTORS AND HIGHLY COMPENSATED EMPLOYEES. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS: $ 289,097 DEFERRED RENT - GAAP STRAIGHT LINE LOUDOUN PROPERTIES HB LLC 100 INDIANA AVE NW WASHINGTON DC 20001 811391787 REAL ESTATE VA 1272623 10534864 NALC BLD CRP DC CAPITOL HILL PROPERTIES LLC 100 INDIANA AVE NW WASHINGTON DC 20001 822499528 REAL ESTATE DC 12000 2545485 NALC BLD CRP MARIETTA COBB PROPERTIES LLC 100 INDIANA AVE NW WASHINGTON DC 20001 823686887 REAL ESTATE GA 814045 4727684 NALC BLD CRP NATIONAL ASSOCIATION OF LETTER CARRIERS 100 INDIANA AVE NW WASHINGTON DC 20001 530114650 LABOR ORG DC 501(c)(5) N/A false LETTER CARRIER POLITICAL FUND 100 INDIANA AVE NW WASHINGTON DC 20001 521269023 POLITICAL ORG DC 527 NALC false NALCREST FOUNDATION INC PO BOX 6359 NALCREST FL 33856 591004167 RETIRE. CTR. FL 501(c)(4) NALC false false false false false false false false false false true false false true true true false false false false