Nonprofit · EIN 11-2338246
SUPERIOR OFFICERS ASSOCIATION INC
Tax-exempt · BROOKHAVEN, NY 11719
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,442,193 | $1,535,835 | -$93,642 | $1,869,988 | $0 | $1,869,988 |
| December 31, 2023 | 990 | $1,428,534 | $1,438,613 | -$10,079 | $1,933,278 | $0 | $1,933,278 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,165,654
- Membership dues
- $1,162,674
- Program service revenue
- $68,852
- Investment income
- $56,269
- Net rental income
- -$42,742
- Net gain from sales of assets
- $25,918
- Net income from fundraising events
- $14,784
- Other revenue
- $151,418
Expenses
- Grants and similar amounts paid
- $10,000
- Benefits paid to members
- $288,576
- Compensation of officers, directors and key employees
- $192,196
- Other salaries and wages
- $159,321
- Salaries, compensation and benefits (total)
- $400,295
- Professional fundraising fees
- $0
- Legal fees
- $160,366
- Accounting fees
- $10,000
- Travel
- $37,542
- Depreciation
- $27,333
Balance sheet and other
- Total assets, start of year
- $1,933,278
- Total assets, end of year
- $1,869,988
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,869,988
- Land, buildings and equipment
- $410,151
- Publicly traded securities
- $782,880
- Net assets without donor restrictions
- $1,869,988
- Gross receipts
- $1,763,590
- Employees
- 3
- Volunteers
- 0
- Year formed
- 1967
- State of legal domicile
- NY
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES GRUENFELDER | PRESIDENT Trustee or director, Officer | 40 | $19,482 |
| JAMES RODDIN | 1ST VICE PRESIDENT Trustee or director, Officer | 40 | $14,994 |
| JOHN CERATO | 2ND VICE PRESIDENT Trustee or director, Officer | 40 | $14,994 |
| BRENDAN PILKINGTON | SECRETARY Trustee or director, Officer | 40 | $12,372 |
| JOHN BRUNKARD | TREASURER Trustee or director, Officer | 4 | $12,224 |
| TIMOTHY BURNS | SGT. AT ARMS Trustee or director, Officer | 4 | $10,584 |
| ROBERT VISCUSO | CHAIRMAN OF THE BOARD Trustee or director | 1 | $10,500 |
| KEVIN MULLER | SGT. AT ARMS Trustee or director | 1 | $8,834 |
| SALVATORE GIGANTE | TRUSTEE Trustee or director | 1 | $8,706 |
| KEVIN MAIALE | TRUSTEE Trustee or director | 1 | $8,706 |
| LEE PELCHER | TRUSTEE Trustee or director | 1 | $8,706 |
| JOHN DOYLE | TRUSTEE Trustee or director | 1 | $8,706 |
| OWEN O'CALLAGHAN | TRUSTEE Trustee or director | 1 | $8,706 |
| JAMES LENNON | TRUSTEE Trustee or director | 1 | $8,706 |
| MICHAEL WILCKEN | TRUSTEE - PAST Trustee or director | 1 | $8,706 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN L BROESLER | TRUSTEE - PAST Trustee or director | 1 | $7,200 |
| JOHN O'SULLIVAN | TRUSTEE - PAST Trustee or director | 1 | $7,200 |
| JOHN MALONEY | TRUSTEE Trustee or director | 1 | $5,334 |
| JACK SMITHERS | TRUSTEE - PAST Trustee or director | 1 | $4,320 |
| ROCCO BAUDO | TRUSTEE Trustee or director | 1 | $1,462 |
| MICHAEL KOUBEK | TREASURER - PAST Trustee or director, Officer | 4 | $1,023 |
| STEPHEN KROLIKIEWICZ | TRUSTEE Trustee or director | 1 | $731 |
| ALEXANDER KELCH | TRUSTEE - PAST Trustee or director | 1 | $0 |
| LARRY BROESLER | TRUSTEE - PAST Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES GRUENFELDER | PRESIDENT Trustee or director, Officer | 40 | $18,840 |
| JAMES RODDIN | 1ST VICE PRESIDENT Trustee or director, Officer | 40 | $14,592 |
| JOHN CERATO | 2ND VICE PRESIDENT Trustee or director, Officer | 40 | $14,592 |
| BRENDAN PILKINGTON | SEGRETARY Trustee or director, Officer | 40 | $12,036 |
| MICHAEL KOUBEK | TREASURER Trustee or director, Officer | 4 | $12,036 |
| TIMOTHY BURNS | SGT. AT ARMS Trustee or director, Officer | 4 | $10,290 |
| JOHN BRUNKARD | SERGEANT AT ARMS Trustee or director, Officer | 4 | $10,290 |
| ROBERT VISCUSO | CHAIRMAN OF THE BOARD (EFF 5/1/23) Trustee or director | 1 | $9,632 |
| LARRY BROESLER | TRUSTEE Trustee or director | 1 | $8,466 |
| JACK SMITHERS | TRUSTEE Trustee or director | 1 | $8,466 |
| MICHAEL WILCKEN | TRUSTEE Trustee or director | 1 | $8,466 |
| JOHN O'SULLIVAN | TRUSTEE Trustee or director | 1 | $8,466 |
| KEVIN MAIALE | TRUSTEE Trustee or director | 1 | $8,466 |
| LEE PELCHER | TRUSTEE Trustee or director | 1 | $8,466 |
| JOHN DOYLE | TRUSTEE Trustee or director | 1 | $8,466 |
| OWEN O'CALLAGHAN | TRUSTEE Trustee or director | 1 | $8,466 |
| SALVATORE GIGANTE | TRUSTEE Trustee or director | 1 | $7,764 |
| ALEXANDER KELCH | TRUSTEE Trustee or director | 1 | $4,928 |
| JAMES LENNON | TRUSTEE Trustee or director | 1 | $2,836 |
| TERENCE MAWN | TRUSTEE - PAST Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2518 MONTAUK HWY, BROOKHAVEN, NY 11719-9501
- Principal officer (990 for 2024)
- JAMES GRUENFELDER, 2518 MONTAUK HIGHWAY, BROOKHAVEN, NY 11719
- Signed the 990
- JOHN BRUNKARD, TREASURER
- Phone
- (631) 654-0400
- Return prepared by
- WEAVER AND TIDWELL LLP
Mission
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.
Program accomplishments
- 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.
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 11-2338246
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,869,988
- Income (IRS master file)
- $1,763,590
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,442,193 | $1,535,835 | $1,869,988 | XML |
| 990 | December 2023 | $1,428,534 | $1,438,613 | $1,933,278 | XML |
| 990 | December 2022 | $1,377,786 | $1,365,680 | $1,943,357 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 11-2338246).
Questions about SUPERIOR OFFICERS ASSOCIATION INC
- What is the EIN of SUPERIOR OFFICERS ASSOCIATION INC?
- The employer identification number (EIN) of SUPERIOR OFFICERS ASSOCIATION INC is 11-2338246.
- Is SUPERIOR OFFICERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1981.
- Are donations to SUPERIOR OFFICERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SUPERIOR OFFICERS ASSOCIATION INC 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 SUPERIOR OFFICERS ASSOCIATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUPERIOR OFFICERS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SUPERIOR OFFICERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 names JAMES GRUENFELDER.
- Who are the officers and directors of SUPERIOR OFFICERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 lists 24 people; 22 received compensation from the organization, the highest $19,482 (JAMES GRUENFELDER, PRESIDENT).
- How much revenue does SUPERIOR OFFICERS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,442,193, expenses of $1,535,835 and total assets of $1,869,988 at year end.
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