2025-11-17T14:47:21-06:00 2024-12-31 750786316 WEAVER AND TIDWELL LLP 500 NORTH BROADWAY SUITE 101 JERICHO NY 11753 990 2024-01-01 112338246 SUPERIOR OFFICERS ASSOCIATION INC SUPE 6316540400 2518 MONTAUK HIGHWAY BROOKHAVEN NY 11719 JOHN BRUNKARD TREASURER 6316540400 2025-11-17 1 1 MICHAEL FRIEDMAN P01066375 2126955003 2024 2025-03-06 01:10:19Z JAMES GRUENFELDER 2518 MONTAUK HIGHWAY BROOKHAVEN NY 11719 1763590 0 X N/A X 1967 NY ENGAGED IN ORGANIZING AND REPRESENTING EMPLOYEES OF THE SUPERIOR OFFICERS OF THE SUFFOLK COUNTY POLICE DEPARTMENT. 18 0 3 0 0 0 1124123 1165654 68530 68852 131436 56269 104445 151418 1428534 1442193 9500 10000 214187 288576 387289 400295 0 0 0 827637 836964 1438613 1535835 -10079 -93642 1933278 1869988 0 0 1933278 1869988 X PROMOTE AND DEVELOP A FRIENDLY AND FRATERNAL SPIRIT AMONG THE SUPERIOR OFFICERS OF THE POLICE DEPARTMENT OF THE COUNTY OF SUFFOLK, NEW YORK. TO EXTEND MORAL AID AND BENEFITS AND TO PRESERVE AND PROTECT THE MORALE OF ALL ITS DESERVING MEMBERS AND TO CREATE A HARMONIOUS FEELING BETWEEN ALL POLICE OFFICERS AND OTHER BONAFIDE POLICE ORGANIZATIONS THROUGHOUT THE STATE AND NATION. 0 0 PROMOTE AND DEVELOP A FRIENDLY AND FRATERNAL SPIRIT AMONG THE SUPERIOR OFFICERS OF THE POLICE DEPARTMENT OF THE COUNTY OF SUFFOLK, NEW YORK. TO EXTEND MORAL AID AND BENEFITS AND TO PRESERVE AND PROTECT THE MORALE OF ALL ITS DESERVING MEMBERS AND TO CREATE A HARMONIOUS FEELING BETWEEN ALL POLICE OFFICERS AND OTHER BONAFIDE POLICE ORGANIZATIONS THROUGHOUT THE STATE AND NATION. 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 26 0 1 3 0 0 0 0 0 0 0 0 0 X 18 0 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 6316540400 2518 MONTAUK HIGHWAY BROOKHAVEN NY 11719 JAMES GRUENFELDER PRESIDENT 40.00 X X 19482 0 0 JAMES RODDIN 1ST VICE PRESIDENT 40.00 X X 14994 0 0 JOHN CERATO 2ND VICE PRESIDENT 40.00 X X 14994 0 0 JOHN BRUNKARD TREASURER 4.00 X X 12224 0 0 BRENDAN PILKINGTON SECRETARY 40.00 X X 12372 0 0 TIMOTHY BURNS SGT. AT ARMS 4.00 X X 10584 0 0 ROBERT VISCUSO CHAIRMAN OF THE BOARD 1.00 X 10500 0 0 SALVATORE GIGANTE TRUSTEE 1.00 X 8706 0 0 KEVIN MAIALE TRUSTEE 1.00 X 8706 0 0 LEE PELCHER TRUSTEE 1.00 X 8706 0 0 JOHN DOYLE TRUSTEE 1.00 X 8706 0 0 OWEN O'CALLAGHAN TRUSTEE 1.00 X 8706 0 0 JOHN MALONEY TRUSTEE 1.00 X 5334 0 0 JAMES LENNON TRUSTEE 1.00 X 8706 0 0 STEPHEN KROLIKIEWICZ TRUSTEE 1.00 X 731 0 0 KEVIN MULLER SGT. AT ARMS 1.00 X 8834 0 0 ROCCO BAUDO TRUSTEE 1.00 X 1462 0 0 MICHAEL KOUBEK TREASURER - PAST 4.00 X X 1023 0 0 JACK SMITHERS TRUSTEE - PAST 1.00 X 4320 0 0 MICHAEL WILCKEN TRUSTEE - PAST 1.00 X 8706 0 0 JOHN L BROESLER TRUSTEE - PAST 1.00 X 7200 0 0 ALEXANDER KELCH TRUSTEE - PAST 1.00 X 0 0 0 JOHN O'SULLIVAN TRUSTEE - PAST 1.00 X 7200 0 0 LARRY BROESLER TRUSTEE - PAST 1.00 X 0 0 0 192196 0 0 0 0 0 0 CERTILMAN BALIN ADLER AND HYMAN LLP 90 MERRICK ROAD 9TH FL EAST MEADOW NY 11554 ATTORNEY 120000 THE QUINN LAW FIRM 399 KNOLLWOOD ROAD SUITE 220 WHITE PLAINS NY 10603 LEGAL SERVICE 104400 2 1162674 2980 1165654 SUFFOLK COUNTY ARBITRA 900099 68852 68852 68852 30351 30351 29754 72496 -42742 -42742 -42742 210008 14000 193407 4683 16601 9317 25918 25918 65595 50811 14784 14784 REIMBURSEMENT OF EXPEN 900099 153810 153810 OTHER INCOME 900099 25566 25566 179376 1442193 231404 0 45135 10000 288576 192196 159321 5612 29591 13575 160366 10000 11733 35319 47155 37542 129847 27333 10438 DUES AND ASSESSMENTS 177536 POLITICAL DONATIONS 62700 DONATIONS 62379 EVENTS 43265 21351 1535835 247109 271644 75844 84803 795288 385137 386361 410151 898848 782880 325016 320410 100 100 1933278 1869988 0 0 X 1933278 1869988 1933278 1869988 1933278 1869988 -93642 30350 0 X X 0 1 X 1 0 62700 62700 62700 0 1 1 0 PART I-A, LINE 1: MONIES ARE PRIMARILY USED FOR PURCHASING TICKETS TO ATTEND FUNDRAISING EVENTS FOR SUFFOLK COUNTY LEGISLATORS AND CANDIDATES. 97251 97251 499702 267386 232316 159009 78425 80584 39326 39326 0 410151 VARIABLE ANNUITY CONTRACTS 320410 C 320410 X 1349145 0 1349145 11734 81314 93048 1442193 1442787 -81314 -81314 1524101 11734 11734 1535835 PART X, LINE 2: THE ASSOCIATION FOLLOWS THE GUIDANCE OF THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION RELATED TO UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS AT DECEMBER 31, 2024 AND 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: BUILDING OPERATIONS EXPENSES REPORTED AS EXPENSES ON AUDITED FINANCIAL STMT -72,496. REIMBURSEMENT OF EXPENSES ALLOCATED TO SUFFOLK COUNTY SOA BENEFIT FUND 153,810. PART XII, LINE 2D - OTHER ADJUSTMENTS: BUILDING OPERATIONS EXPENSES REPORTED AS EXPENSES ON AUDITED FINANCIAL STMT 72,496. REIMBURSEMENT OF EXPENSES ALLOCATED TO SUFFOLK COUNTY SOA BENEFIT FUND -153,810. GOLF OUTING 65595 65595 10298 0 37828 2685 NONE 65595 65595 10298 37828 2685 50811 14784 1 SCHOLARSHIPS 14 10000 PART I, LINE 2: SCHOLARSHIPS ARE AWARDED TO CHILDREN, AGE 25 OR YOUNGER, OF ACTIVE AND RETIRED UNION MEMBERS THROUGH A RANDOM DRAWING AT THE OPEN MEETING. ELIGIBLE APPLICANTS MUST A BE FULL-TIME STUDENT AND SUCCESSFULLY COMPLETE 12 CREDITS AT THE UNDERGRADUATE LEVEL. ALL WINNERS MUST SUBMIT A COPY OF A SUCCESSFULLY COMPLETED COLLEGE TRANSCRIPT WITHIN 90 DAYS BEFORE RECEIVING THE AWARD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF GOVERNORS ARE ELECTED BY THE GENERAL MEMBERSHIP OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO SUBCOMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY THE BOARD OF GOVERNORS AND APPROVED BY THEM BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH BOARD MEMBER AFFIRMS COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND THEY CAN BE EXAMINED AT THE ORGANIZATION'S OFFICE. FORM 990, PART XII, LINE 2C: THE BOARD OF GOVERNORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT PUBLIC ACCOUNTANT. SUFFOLK COUNTY SUPERIOR OFFICERS ASSOCIATION BENEFIT FUND 2518 MONTAUK HIGHWAY BROOKHAVEN NY 11719 112395473 PROVIDE BENEFIT PROGRAMS TO ELIGIBLE EMPLOYEES NY 501(C)(9) N/A N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 SUFFOLK COUNTY SUPERIOR OFFICERS ASSOCIATION BENEFIT FUND Q 124280 ALLOCATION OF TIME SPENT