Nonprofit · EIN 41-6036400
NATIONAL ASSOCIATION OF LETTER CARRIERS
Also known as 440 ROCHESTER MINNESOTA
Tax-exempt · ROCHESTER, MN 55903
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $55,158 | $34,724 | $20,434 | $170,657 | $0 | $170,657 |
| December 31, 2024 | 990-EZ | $65,259 | $64,829 | $430 | $150,223 | $0 | $150,223 |
| December 31, 2023 | 990-EZ | $65,061 | $53,313 | $11,748 | $149,793 | $0 | $149,793 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $54,401
- Program service revenue
- $0
- Investment income
- $757
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $1,675
- Compensation of officers, directors and key employees
- $5,814
- Salaries, compensation and benefits (total)
- $22,133
- Professional fees and payments to contractors
- $412
- Printing, publications and postage
- $134
- Other expenses
- $10,370
Balance sheet and other
- Total assets, start of year
- $150,223
- Total assets, end of year
- $170,657
- Total liabilities, end of year
- $0
- Net assets, end of year
- $170,657
- Cash, savings and investments
- $170,657
- Gross receipts
- $55,158
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN SMITH | PRESIDENT | 10 | $1,760 |
| Jonathan Garcia | Secretary | 2 | $1,139 |
| DONALD MABE | STEWARD | 4 | $1,034 |
| Jeremy Merkel | Steward | 4 | $930 |
| Michael Sundling | Secretary | 5 | $227 |
| Mark Ohm | Steward | 4 | $180 |
| Josue Pena | Trustee | 1 | $174 |
| CLIFFORD CARTNEY | TRUSTEE | 1 | $145 |
| Jason Keeran | Steward / Vice President | 1 | $120 |
| Josh Roberts | Sargent at Arms | 1 | $105 |
| DAVID EVANSON | TRUSTEE | 0 | $0 |
990-EZ for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN SMITH | PRESIDENT | 10 | $5,587 |
| JONATHAN GARCIA | STEWARD | 4 | $4,727 |
| Michael Sundling | Secretary | 15 | $2,829 |
| Jason Keeran | Steward | 42 | $1,251 |
| DONALD MABE | STEWARD | 42 | $1,241 |
| Jeremy Merkel | Steward | 42 | $1,241 |
| BRIAN REED | VICE PRESIDENT | 5 | $221 |
| MARK OHM | STEWARD | 7 | $217 |
| CLIFFORD CARTNEY | TRUSTEE | 0.25 | $174 |
| KENNETH SIMON | TREASURER | 5 | $170 |
| Josue Pena | Trustee | 3 | $131 |
| DAVID EVANSON | TRUSTEE | 1 | $130 |
| RHONDA RYAN | STEWARD | 3 | $114 |
| DEBRA WEMPEN | SECRETARY | 3 | $114 |
| NICK KEUTEN | SARGENT AT ARMS | 1 | $31 |
| TIM LUND | TRUSTEE | 1 | $15 |
990-EZ for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONATHAN GARCIA | STEWARD | 5 | $4,167 |
| RYAN SMITH | PRESIDENT | 5 | $4,130 |
| JEREMY MERKEL | STEWARD | 5 | $2,466 |
| DEBRA WEMPEM | SECRETARY | 4 | $2,230 |
| DONALD MABE | STEWARD | 5 | $2,177 |
| SAMUEL FLATTEN | STEWARD | 2 | $1,882 |
| BRIAN REED | VICE PRESIDENT | 1 | $1,439 |
| MARK OHM | STEWARD | 1 | $1,031 |
| DAVID EVANSON | TRUSTEE | 5 | $1,014 |
| KENNETH SIMON | TREASURER | 1 | $679 |
| CLIFFORD CARTNEY | TRUSTEE | 0.25 | $173 |
| TIM LUND | TRUSTEE | 0.25 | $173 |
| RHONDA RYAN | STEWARD | 0.25 | $136 |
| NICK KEUTEN | SARGENT AT ARMS | 1 | $74 |
| COLIN BROCK | SEARGENT AT ARMS | 1 | $32 |
Address and contacts
- Address (IRS master file)
- PO BOX 6854, ROCHESTER, MN 55903-6854
- In care of
- % N R HEIM
- Signed the 990-EZ
- Jeremy Merkel, Treasurer
- Phone
- (507) 319-5871
Mission
represent and educate Letter Carriers at the USPS
Program accomplishments
- file grievances and educate the Letter Carriers of the UNITED STATES POSTAL SERVICE in Rochester MN
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 41-6036400
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0685: NATIONAL ASSOCIATION OF LETTER CARRIERS
- Assets (IRS master file)
- $170,657
- Income (IRS master file)
- $55,158
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $55,158 | $34,724 | $170,657 | IRS |
| 990-EZ | December 2024 | $65,259 | $64,829 | $150,223 | IRS |
| 990-EZ | December 2023 | $65,061 | $53,313 | $149,793 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 41-6036400).
Questions about NATIONAL ASSOCIATION OF LETTER CARRIERS
- What is the EIN of NATIONAL ASSOCIATION OF LETTER CARRIERS?
- The employer identification number (EIN) of NATIONAL ASSOCIATION OF LETTER CARRIERS is 41-6036400.
- Is NATIONAL ASSOCIATION OF LETTER CARRIERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1944.
- Are donations to NATIONAL ASSOCIATION OF LETTER CARRIERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL ASSOCIATION OF LETTER CARRIERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL ASSOCIATION OF LETTER CARRIERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL ASSOCIATION OF LETTER CARRIERS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of NATIONAL ASSOCIATION OF LETTER CARRIERS?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 10 received compensation from the organization, the highest $1,760 (RYAN SMITH, PRESIDENT).
- How much revenue does NATIONAL ASSOCIATION OF LETTER CARRIERS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $55,158, expenses of $34,724 and total assets of $170,657 at year end.
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