Membership

More Than Just DuesPresented by

Brian J. Wagner, NAPS Secretary-Treasurer

Who Are Our Members?Active: (95%) All supervisory/managerial and

postmaster personnel not subject to collective bargaining agreements under Chapter 12 of Title 39, US Code.

Associate: (5%) Former active members who were in good standing at the time of USPS retirement.

Honorary: Members in good standing at the time of USPS retirement or promotion. Not required to pay dues. Not eligible for any membership benefits.

Membership Represents

Benefits

Strength in Numbers

Financial Strength

Opportunities

Membership Represents Benefits

Team of National, State and Local officers 299 Local & State Branches Legislative Network with funding (SPAC) Consultative Rights – Title 39 U.S.C. § 1004 Disciplinary Defense Fund (DDF)

Active Communication Scholarships/Insurance Plans Reasonable membership dues Other? (i.e. Local & State initiatives)

Membership Represents

Benefits

Strength in Numbers

Financial Strength

Opportunities

70% of EAS are membersEconomic Impact on Capitol HillStrong Legislative Voice Network of PeersNationwide RepresentationBranch Voting Strength (1 for 10)

Membership Represents Strength in Numbers

Membership Represents Strength in Numbers

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 201225000

27000

29000

31000

33000

35000

37000

3900037528

37396

3696035908

34839

34760

34585

3447033988

32356

31303

29118

26985

Active/Associate NAPS Members as of Dec 31

Total

Strengthen The Numbers

Promote the benefits

Represent the members

Mentor Future Officers

Schedule Branch Meetings

Attend Conventions & Training

Coordinate Membership Drives

Membership Represents

Benefits

Strength in Numbers

Financial Strength

Opportunities

Membership Represents Financial Strength

Nationally Investment Portfolio - $12.4 Million

Conservative Investment Strategy Sweep Account – Preferred Stock – Dividends

NAPS Building - $13.5 Million Positive Cashflow 100% leased

Business Partnerships

Supervisors Political Action Committee (SPAC) (Legislative Strength)

Membership Represents Financial Strength

* Membership Dues Gross Dues - $7,160,767 Annual Per Capita - $2,624,824 Remit to Branches - $4,535,943

* Nationally -- NAPS FY 2011-2012 (June 1 to May 31, 2012)

* Per 2012 National Constitution & Bylaws

Membership Active Associate

Avg. Yearly Dues / Member

$260.00 $65.00

Annual HQ Per Capita$91.0

0 $45.50NAPS HQ Per Pay Period $3.50 $1.75

*Article XIII, Section 7Set

Aside Set Aside Education & Training Fund $ 4.00 $ 1.50 National Convention Fund $ 3.00 $ 1.00 The Postal Supervisor $11.00 $11.00 Disciplinary Defense Fund $10.60 $ 0.00NAPS HQ Operations $62.40 $32.00

Annual Per Capita Allocation

Membership Represents Financial Strength

State & Local Branches Manage Dues Check-Off (DCO) Collect & Protect Dues Branch Budget Annual Audits

Managing Dues Check-Off (DCO) Report

DCO Designation DCO Meaning

ADJ USPS returned back pay to member, dues too

CANCEL Membership canceled due to Form 1188DECR. Dues of member decreased INCR. Dues of member increasedNO DED No dues deducted for member NU EMP New Branch Member - 1187RET. Member retired from USPSSEP. Member quits USPS or removed by USPS

Asterisk * Not Receiving Postal Supervisor Bad address listed at NAPS HQ

DCO DesignationsNegatively Impacts Branch Dues

DCO Designation Lost Dues

CANCEL Membership canceled -- Form 1188

DECR. Dues of member decreased

NO DED No dues deducted for member

RET. Member retired from USPS

SEP. Member quits or removed by USPS

Membership Represents Financial Strength

State & Local BranchesCollect & ProtectNO DED - $3.50/pay periodAssociate Member - $1.75/pay period

Budget & Audit Dues Assessment Cover branch operations

Representation/Meetings/Conventions/Training/Social EventsReview Branch ExpensesTrack the Treasury – Annual Audit & IRS Tax Filings

Membership Represents Financial Strength

Track the Treasury Auditing

Verify from last approved audit Collect monthly financial statements Verify deposits & withdrawals against all accounts with supporting documentation Balance all branch accounts (checking/savings) Verify approved expense(s) (branch minutes, constitutions & bylaws, motions, etc.)

Verify expense for approved disbursement Present written audit reports with recommendations to branch

Voucher System -- Verify Expenses have been approved Expense receipt(s) to voucher Cash advances offset voucher before payment Disbursement approved (signature of officers) Actual Disbursement matches approved expense voucher

Membership Represents Financial Strength

IRS Tax Filings Non-Profit/Tax Exempt Organizations are required to file one

of the following Forms by the 15th day of the 5th Month at the end of branch Fiscal Year.

Form 990 (Gross receipts > $200,000) Form 990-EZ (Gross Receipts $50,000 to $200,000) Electronic Form 990-N /ePostcard (Gross Receipts less than $50,000)

For-Profit NAPS Branch (Not Non-Profit): Annual Corporate Tax filing. Pay taxes on annual branch profits. (S Corp-1120S, Form 1065 as LLC or Partnership, K-1 for each member) Filing dates differ per organizational type.

Form 8832, Entity Classification Election - An eligible entity uses this form to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner.

Membership Represents Financial Strength

Due Date of 990N (e-Postcard)• The e-Postcard is due every year by the 15th day of

the 5th month after the close of your tax year.

• For example, if your tax year ended on December 31, the e-Postcard is due by May 15 of the following year. 

• If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.  

• You cannot file the e-Postcard until after your Fiscal Year ends.

Membership Represents

Benefits

Strength in Numbers

Financial Strength

Opportunities

DCO DesignationsFinancial Opportunities

DCO Designation Branch Action

CANCEL Reconsideration -- 1187

DECR. Reconsider dues increase

NO DED Collect from non-paying member

RET. Contact retiree – 1187 A

Asterisk *Not Receiving The Postal Supervisor Bad address listed at NAPS HQ.

Membership Represents Opportunities

Request Branch member address list Fix bad addresses Increase branch communication

Officer Training (OTM)

NAPS Officer Local, State, National

Political Advocate Effect NAPS Business

Conventions, Resolutions, Committees

Membership Represents Opportunities

Membership Drives Retiring Members (1187-A) Non-Members EAS Vacancies Incentives

Membership Represents 2013 Opportunities

Membership InitiativesDues based on $91 & $45.50* Annual Per Capita

3,000 Vacancies 6,680 Non-Members 10% - $ 27,300 10% - $ 60,788 20% - $ 54,600 20% - $ 121.576 50% - $136,500 50% - $ 303,940 70% - $191,100 70% - $ 425,516

1000 Retiring Members* (1187-A)10% - $ 4,550 20% - $ 9,100 50% - $ 22,750 70% - $ 31,850

Membership Represents SPAC Opportunities

2012 Total = $163,826 563 individuals contributed 203 via Payroll Deduction Payroll Deduction -$62,226 38% of SPAC is Payroll Deduction

Membership Represents 2013 Opportunities for SPAC

Active – 24,600 5% More Active donate $5/pp =

$159,900/YearEvery Active $5/pp = $3,198,880/Year

Associates - 1,300 10% More Associate $10/per month = $15,600/YearEvery Associate $5/per month = $78,000/Year

Membership Represents

Benefits

Strength in Numbers

Financial Strength

Opportunities

Membership Represents

Involvement!

Thank You!