Nonprofit · EIN 34-1131531
OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC
Tax-exempt · N ROYALTON, OH 44133
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,703,165 | $4,082,007 | $621,158 | $8,835,324 | $119,186 | $8,716,138 |
| December 31, 2024 | 990 | $4,686,986 | $3,719,621 | $967,365 | $7,814,245 | $97,074 | $7,717,171 |
| December 31, 2023 | 990 (amended) | $3,841,590 | $3,489,158 | $352,432 | $6,759,937 | $135,267 | $6,624,670 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $79,144
- Program service revenue
- $4,205,400
- Investment income
- $418,411
- Net gain from sales of assets
- $170,090
- Net income from sales of inventory
- $170
- Other revenue
- $210
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $64,700
- Compensation of officers, directors and key employees
- $257,207
- Other salaries and wages
- $1,957,208
- Salaries, compensation and benefits (total)
- $2,771,399
- Professional fundraising fees
- $64,898
- Legal fees
- $418,784
- Accounting fees
- $19,797
- Occupancy
- $56,507
- Travel
- $14,614
- Depreciation
- $28,097
Balance sheet and other
- Total assets, start of year
- $7,814,245
- Total assets, end of year
- $8,835,324
- Total liabilities, end of year
- $119,186
- Net assets, end of year
- $8,716,138
- Land, buildings and equipment
- $408,899
- Net assets without donor restrictions
- $8,716,138
- Gross unrelated business income
- $170
- Gross receipts
- $8,420,318
- Employees
- 25
- Volunteers
- 0
- Year formed
- 1973
- State of legal domicile
- OH
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH HEGEDUS | ATTORNEY Highest-paid employee | 40 | $300,892 | $37,713 |
| DANIEL LEFFLER | ATTORNEY Highest-paid employee | 40 | $224,615 | $40,039 |
| DOMINIC SATURDAY | ATTORNEY Highest-paid employee | 40 | $171,659 | $32,543 |
| DANIELLE CHAFFIN | ATTORNEY Highest-paid employee | 40 | $161,808 | $37,525 |
| THOMAS M AUSTIN | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $172,177 | $25,694 |
| ADAM CHALOUPKA | ATTORNEY Highest-paid employee | 40 | $177,308 | $19,961 |
| RONALD FRUSCELLA | TRUSTEE Trustee or director, Officer | 12 | $12,015 | $0 |
| GEORGE SAKELLAKIS | DIRECTOR OF ORGANIZATION Trustee or director, Officer | 12 | $9,521 | $0 |
| GARY JESSER | TREASURER Trustee or director, Officer | 12 | $8,580 | $0 |
| MAT KEEHL | RECORDING SECRETARY Trustee or director, Officer | 12 | $7,835 | $0 |
| PATRICK M COLEMAN | EXECUTIVE SECRETARY Trustee or director, Officer | 12 | $7,800 | $0 |
| TIM CORCORAN | FINANCIAL SECRETARY Trustee or director, Officer | 12 | $7,475 | $0 |
| ANNE SMITH | SERGEANT AT ARMS Trustee or director, Officer | 12 | $6,110 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH HEGEDUS | ATTORNEY Highest-paid employee | 40 | $261,200 | $31,760 |
| DANIEL LEFFLER | ATTORNEY Highest-paid employee | 40 | $185,000 | $37,018 |
| DOMINIC SATURDAY | ATTORNEY Highest-paid employee | 40 | $165,294 | $20,101 |
| THOMAS M AUSTIN | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $162,000 | $21,159 |
| DANIELLE CHAFFIN | ATTORNEY Highest-paid employee | 40 | $145,500 | $35,536 |
| ADAM CHALOUPKA | ATTORNEY Highest-paid employee | 40 | $157,500 | $17,366 |
| GEORGE SAKELLAKIS | DIRECTOR OF ORGANIZATION Trustee or director, Officer | 12 | $11,449 | $0 |
| PATRICK M COLEMAN | EXECUTIVE SECRETARY Trustee or director, Officer | 12 | $8,840 | $0 |
| GARY JESSER | TREASURER Trustee or director, Officer | 12 | $8,580 | $0 |
| MAT KEEHL | RECORDING SECRETARY Trustee or director, Officer | 12 | $8,353 | $0 |
| TIM CORCORAN | FINANCIAL SECRETARY Trustee or director, Officer | 12 | $7,948 | $0 |
| ANNE SMITH | SERGEANT AT ARMS Trustee or director, Officer | 12 | $5,375 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH HEGEDUS | ATTORNEY Highest-paid employee | 40 | $287,200 | $31,136 |
| DANIEL LEFFLER | ATTORNEY Highest-paid employee | 40 | $160,000 | $33,728 |
| THOMAS M AUSTIN | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $150,000 | $21,096 |
| MARK VOLCHECK | ATTORNEY Highest-paid employee | 40 | $138,598 | $14,398 |
| ADAM CHALOUPKA | ATTORNEY Highest-paid employee | 40 | $130,000 | $16,090 |
| DOMINIC SATURDAY | ATTORNEY Highest-paid employee | 40 | $125,771 | $13,885 |
| PATRICK M COLEMAN | EXECUTIVE SECRETARY Trustee or director, Officer | 1 | $8,160 | $326 |
| GARY JESSER | TREASURER Trustee or director, Officer | 1 | $7,920 | $0 |
| GEORGE SAKELLAKIS | DIRECTOR OF ORGANIZATION Trustee or director, Officer | 1 | $7,920 | $0 |
| BRIAN JOHNSTON | RECORDING SECRETARY Trustee or director | 1 | $6,900 | $0 |
| TIM CORCORAN | TRUSTEE 1/1-5/31, FIN SECY 6/1-12/31 Trustee or director | 1 | $6,025 | $0 |
| MAT KEEHL | SERGEANT AT ARMS Trustee or director | 1 | $5,640 | $0 |
| RONALD CAMPBELL | FINANCIAL SECRETARY 1/1-5/4 Trustee or director, Officer | 1 | $2,588 | $104 |
| ANNE SMITH | TRUSTEE 10/5-12/31 Trustee or director | 1 | $1,000 | $0 |
Address and contacts
- Address (IRS master file)
- 10147 ROYALTON RD STE J, N ROYALTON, OH 44133-4466
- Principal officer (990 for 2025)
- TOM AUSTIN, 10147 ROYALTON ROAD STE J, NORTH ROYALTON, OH 44133
- Signed the 990
- TOM AUSTIN, EXECUTIVE DIRECTOR
- Phone
- (440) 237-7900
- Website
- WWW.OPBA.COM
- Return prepared by
- CIUNI & PANICHI INC
Mission
THE OHIO PATROLMEN'S BENEVOLENT ASSOCIATION IS A NONPROFIT CORPORATION WHICH PROVIDES AID, PROTECTION, AND EDUCATION TO ITS MEMBERS, ALL OF WHOM ARE ACTIVE AND RETIRED MEMBERS OF VARIOUS POLICE DEPARTMENTS AND LAW ENFORCEMENT AGENCIES.
Program accomplishments
- THE OHIO PATROLMEN'S BENEVOLENT ASSOCIATION IS INVOLVED IN MATTERS RELATING TO THE WORKING CONDITIONS OF ITS MEMBERS. MORE PARTICULARLY, THE ASSOCIATION REPRESENTS MEMBERS IN NEGOTIATIONS WITH VARIOUS CITIES REGARDING WAGES, WORKING CONDITIONS, GRIEVANCES, DISCIPLINE, AND OTHER MATTERS CONCERNING LABOR AND MANAGEMENT ISSUES. THE ASSOCIATION ALSO MAINTAINS LEGAL COUNSEL TO REPRESENT ITS MEMBERS AND TO DEFEND THOSE MEMBERS ACCUSED OF CRIMINAL CONDUCT IN THE LINE OF DUTY. THE ASSOCIATION ALSO PUBLISHED POLICE BEAT MAGAZINE, WHICH IS PUBLISHED QUARTERLY WITH A CIRCULATION OF APPROXIMATELY 7,500 HOUSEHOLDS.
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 | 990 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
- 34-1131531
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $8,835,324
- Income (IRS master file)
- $8,420,318
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,703,165 | $4,082,007 | $8,835,324 | IRS |
| 990 | December 2024 | $4,686,986 | $3,719,621 | $7,814,245 | IRS |
| 990 | December 2023 | $3,841,590 | $3,489,158 | $6,759,937 | XML |
| 990 | December 2022 | $3,798,506 | $3,166,641 | $6,117,478 | 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 34-1131531).
Questions about OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC
- What is the EIN of OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC?
- The employer identification number (EIN) of OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC is 34-1131531.
- Is OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1975.
- Are donations to OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OHIO PATROLEMENS BENEVOLENT 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 OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC 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 OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC 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 OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names TOM AUSTIN.
- Who are the officers and directors of OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 13 people; 13 received compensation from the organization, the highest $300,892 (JOSEPH HEGEDUS, ATTORNEY).
- How much revenue does OHIO PATROLEMENS BENEVOLENT ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,703,165, expenses of $4,082,007 and total assets of $8,835,324 at year end.
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