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Nonprofit · EIN 11-2620637

SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION

Tax-exempt · RIDGE, NY 11961

Financials

$970K$805K2021$1.1M$839K2023$1.1M$953K2024$1.2M$1M2025
Revenue Expenses · by fiscal year end
Financials of SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,230,523$1,012,296$218,227$3,473,265$4,387$3,468,878
December 31, 2024990$1,068,100$952,825$115,275$3,247,144$13,402$3,233,742
December 31, 2023990$1,083,314$839,302$244,012$3,049,988$2,660$3,047,328
December 31, 2021990$969,694$804,571$165,123$2,736,944$4,653$2,732,291
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,084,702
Membership dues
$1,084,677
Program service revenue
$0
Investment income
$102,281
Net income from fundraising events
$43,540
Other revenue
$43,540

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$26,695
Other salaries and wages
$55,324
Salaries, compensation and benefits (total)
$86,699
Professional fundraising fees
$0
Legal fees
$97,050
Accounting fees
$7,048
Occupancy
$35,304
Travel
$28,942
Depreciation
$83,335

Balance sheet and other

Total assets, start of year
$3,247,144
Total assets, end of year
$3,473,265
Total liabilities, end of year
$4,387
Net assets, end of year
$3,468,878
Land, buildings and equipment
$599,445
Publicly traded securities
$1,119,373
Net assets without donor restrictions
$1,383,444
Net assets with donor restrictions
$2,085,434
Gross receipts
$1,267,903
Employees
4
Volunteers
0
Year formed
1985
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, 2025, highest compensation first.

NameTitleHours / weekCompensation
LOUIS VISCUSIPRESIDENT
Officer
40$10,000
ROBERT PROFETATREASURER/FIRST VP
Officer
10$6,664
RICHARD LANGESECOND VP
Officer
40$6,332
JAMES SCLAFANIRECORDING SECRETARY
Officer
10$1,050
MATTHEW FLOWERTHIRD VP
Officer
10$1,050
SCOTT ZANETREASURER
Officer
10$1,000
JEFFREY MORENOSGT AT ARMS
Officer
10$549
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
LOUIS VISCUSIPRESIDENT
Officer
40$10,000
RICHARD LANGESECOND VP
Officer
40$6,665
ROBERT PROFETATREASURER
Officer
10$5,550
WILLIAM FALLERFIRST VP
Officer
40$2,733
JAMES SCLAFANIRECORDING SECRETARY
Officer
10$0
ROBERT RAGONESETHIRD VP
Officer
10$0
JEFFREY MORENOSERGEANT AT ARMS
Officer
10$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
LOUIS VISCUSIPRESIDENT
Officer
40$10,000
WILLIAM FALLERFIRST VP
Officer
40$7,000
RICHARD LANGESECOND VP
Officer
40$6,000
ROBERT PROFETATREASURER
Officer
10$599
JAMES SCLAFANIRECORDING SECRETARY
Officer
10$599
ROBERT RAGONESETHIRD VP
Officer
10$599
JEFFREY MORENOSERGEANT AT ARMS
Officer
10$599
990 for the year ended December 31, 2021: 8 people
NameTitleHours / weekCompensation
LOUIS VISCUSIPRESIDENT
Trustee or director, Officer
40$10,000
WILLIAM FALLERFIRST VP
Trustee or director, Officer
40$7,000
RICHARD LANGESECOND VP
Trustee or director, Officer
40$6,000
JAMES SCLAFANIRECORDING SECRETARY
Trustee or director, Officer
10$599
ROBERT RAGONESETHIRD VP
Trustee or director, Officer
10$599
JEFFREY MORENOSERGEANT AT ARMS
Trustee or director, Officer
10$599
ROBERT PROFETATREASURER
Trustee or director, Officer
10$549
BRIAN LOPICCOLOTREASURER
Trustee or director, Officer
10$50

Address and contacts

Address (IRS master file)
1001 MIDDLE COUNTRY RD, RIDGE, NY 11961-2806
Principal officer (990 for 2025)
LOUIS VISCUSI, c/o 1001 MIDDLE COUNTRY RD, RIDGE, NY 11961
Signed the 990
LOUIS VISCUSI, PRESIDENT
Phone
(631) 208-1301
Return prepared by
DAVID H ROSENBERG CPA PC

Mission

CORRECTION OFFICERS UNION

990 for the year ended December 31, 2025

Program accomplishments

  • CORRECTION OFFICERS UNION FOR THE BENEFIT OF MEMBERS.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
11-2620637
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1985
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,473,265
Income (IRS master file)
$1,267,903

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,230,523$1,012,296$3,473,265XML
990December 2024$1,068,100$952,825$3,247,144XML
990December 2023$1,083,314$839,302$3,049,988XML
990December 2022$980,736$820,188$2,781,258IRS
990December 2021$969,694$804,571$2,736,944XML
990December 2020–––IRS
990December 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 11-2620637).

Questions about SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION

What is the EIN of SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION?
The employer identification number (EIN) of SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION is 11-2620637.
Is SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1985.
Are donations to SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION 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 SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION 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 SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION?
The 990 for the year ended December 31, 2025 names LOUIS VISCUSI.
Who are the officers and directors of SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 7 people; 7 received compensation from the organization, the highest $10,000 (LOUIS VISCUSI, PRESIDENT).
How much revenue does SUFFOLK COUNTY CORRECTION OFFICERS ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,230,523, expenses of $1,012,296 and total assets of $3,473,265 at year end.

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