Nonprofit · EIN 23-7200883
SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION
Tax-exempt · WEST BABYLON, NY 11704
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,331,258 | $1,398,796 | -$67,538 | $165,467 | $95,965 | $69,502 |
| August 31, 2024 | 990 | $1,185,326 | $1,442,089 | -$256,763 | $199,103 | $62,063 | $137,040 |
| August 31, 2023 | 990 | $1,168,763 | $1,334,815 | -$166,052 | $415,617 | $21,814 | $393,803 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,330,577
- Investment income
- $681
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $648,584
- Other salaries and wages
- $128,741
- Salaries, compensation and benefits (total)
- $983,278
- Professional fundraising fees
- $0
- Legal fees
- $160,073
- Accounting fees
- $54,031
- Occupancy
- $14,294
- Travel
- $66,001
- Depreciation
- $1,304
Balance sheet and other
- Total assets, start of year
- $199,103
- Total assets, end of year
- $165,467
- Total liabilities, end of year
- $95,965
- Net assets, end of year
- $69,502
- Net assets without donor restrictions
- $69,502
- Gross receipts
- $1,331,258
- Employees
- 7
- Volunteers
- 0
- Year formed
- 1972
- 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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RONALD FEDRIZZI | PRESIDENT Trustee or director, Officer | 37.5 | $314,482 | $0 | $44,033 |
| ARTURO URENA | ORGANIZER / BUSINESS AGENT Highest-paid employee | 37.5 | $113,014 | $0 | $22,285 |
| JENNIFER FARRUGIA | EXECUTIVE VICE PRESIDENT Trustee or director, Officer | 0.25 | $0 | $107,017 | $21,925 |
| FRANK AYALA | PAST VICE PRESIDENT Trustee or director, Officer | 37.5 | $84,445 | $0 | $22,179 |
| MATILDE GARCIA | RECORDING SECRETARY / TREASURER Trustee or director, Officer | 37.5 | $73,794 | $0 | $19,714 |
| EDGAR GARCIA | VICE PRESIDENT Trustee or director, Officer | 37.5 | $62,849 | $0 | $28,935 |
990 for the year ended August 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| RONALD FEDRIZZI | PRESIDENT Trustee or director, Officer | 37.5 | $279,487 | $0 |
| ARTURO ARENA | ORGANIZER / BUSINESS AGEN Highest-paid employee | 37.5 | $113,274 | $0 |
| JENNIFER FARRUGIA | EXECUTIVE VP Trustee or director, Officer | 0.25 | $0 | $83,032 |
| FRANK AYALA | VICE PRESIDENT Trustee or director, Officer | 37.5 | $80,531 | $0 |
| MATILDE GARCIA | RECORDING SECRETARY / TREA Trustee or director, Officer | 37.5 | $73,995 | $0 |
990 for the year ended August 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| RONALD FEDRIZZI | PRESIDENT / UNION TRUSTEE Trustee or director, Officer | 37.5 | $243,137 | $0 |
| ARTURO URENA | ORGANIZER / BUSINESS AGENT Highest-paid employee | 37.5 | $108,320 | $0 |
| FRANK AYALA | VICE PRESIDENT / UNION TRUSTEE Trustee or director, Officer | 37.5 | $79,380 | $0 |
| JENNIFER FARRUGIA | EXECUTIVE VP Officer | 10 | $44,688 | $29,985 |
| MATILDE GARCIA | RECORDING SECRETARY / TREASURER Trustee or director, Officer | 37.5 | $67,086 | $0 |
| EDGAR GARCIA | UNION TRUSTEE Officer | 37.5 | $54,877 | $0 |
Address and contacts
- Address (IRS master file)
- 800 SUNRISE HIGHWAY, WEST BABYLON, NY 11704-6115
- In care of
- % SPEC
- Principal officer (990 for 2024)
- RONALD FEDRIZZI, 800 SUNRISE HIGHWAY, WEST BABYLON, NY 11704
- Signed the 990
- RONALD FEDRIZZI, PRESIDENT
- Phone
- (631) 587-9116
- Return prepared by
- CITRIN COOPERMAN ADVISORS LLC
Mission
THE PURPOSE OF THE UNION IS TO NEGOTIATE WAGES, HOURS AND CONDITIONS OF EMPLOYMENT AS WELL AS TO PROMOTE THE INTEREST OF ITS MEMBERSHIP.
Program accomplishments
- THE PURPOSE OF THE UNION IS TO NEGOTIATE WAGES, HOURS, AND CONDITIONS OF EMPLOYMENT AS WELL AS TO PROMOTE THE INTEREST OF ITS MEMBERSHIP.Expenses $1,398,796 · revenue $1,330,577
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 23-7200883
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1973
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I60Z)
- Assets (IRS master file)
- $165,467
- Income (IRS master file)
- $1,331,258
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,331,258 | $1,398,796 | $165,467 | XML |
| 990 | August 2024 | $1,185,326 | $1,442,089 | $199,103 | XML |
| 990 | August 2023 | $1,168,763 | $1,334,815 | $415,617 | XML |
| 990 | August 2022 | $1,653,864 | $1,286,600 | $589,635 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | 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 23-7200883).
Questions about SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION
- What is the EIN of SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION?
- The employer identification number (EIN) of SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION is 23-7200883.
- Is SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1973.
- Are donations to SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SPECIAL & SUPERIOR OFFICERS BENEVOLENT 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 SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION?
- The 990 for the year ended August 31, 2025 names RONALD FEDRIZZI.
- Who are the officers and directors of SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION?
- The 990 for the year ended August 31, 2025 lists 6 people; 5 received compensation from the organization, the highest $314,482 (RONALD FEDRIZZI, PRESIDENT).
- How much revenue does SPECIAL & SUPERIOR OFFICERS BENEVOLENT ASSOCIATION have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,331,258, expenses of $1,398,796 and total assets of $165,467 at year end.
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All nonprofits in WEST BABYLON · New York · Crime and legal-related