Nonprofit · EIN 52-0782173
POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC
Tax-exempt (reinstated) · WASHINGTON, DC 20003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $318,035 | $406,080 | -$88,045 | $189,520 | $108,557 | $80,963 |
| December 31, 2024 | 990 | $344,135 | $368,157 | -$24,022 | $281,525 | $112,517 | $169,008 |
| December 31, 2023 | 990 | $448,657 | $323,242 | $125,415 | $375,875 | $182,845 | $193,030 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $318,035
- Membership dues
- $318,035
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $181,217
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $23,090
- Travel
- $14,136
- Depreciation
- $618
Balance sheet and other
- Total assets, start of year
- $281,525
- Total assets, end of year
- $189,520
- Total liabilities, end of year
- $108,557
- Net assets, end of year
- $80,963
- Land, buildings and equipment
- $586
- Net assets without donor restrictions
- $80,963
- Gross receipts
- $318,035
- Employees
- 0
- Volunteers
- 9
- Year formed
- 1903
- State of legal domicile
- DC
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 |
|---|---|---|---|
| KENNETH SPENCER | CHAIRMAN - UNTIL 9/30/2025 Trustee or director, Officer | 30 | $0 |
| ANDY KENESS | VICE CHAIRMAN / CHAIRMAN Trustee or director, Officer | 10 | $0 |
| SHERICE CLANTON | SECRETARY / VICE CHAIRMAN Trustee or director, Officer | 10 | $0 |
| STEPHEN ZASA | TREASURER - UNTIL 9/30/2025 Trustee or director, Officer | 10 | $0 |
| SHEILA O'SULLIVAN | TREASURER - FROM 10/1/2025 Trustee or director, Officer | 10 | $0 |
| MATTHEW DEVERE | SECRETARY - FROM 10/1/2025 Trustee or director, Officer | 10 | $0 |
| MICHAEL RUSSO | DC EXECUTIVE STEWARD Trustee or director | 10 | $0 |
| CHAD MOLESKY | NY EXECUTIVE STEWARD Trustee or director | 10 | $0 |
| REBECA RODRIGUEZ | SF EXECUTIVE STEWARD Trustee or director | 10 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENNETH SPENCER | CHAIRMAN Trustee or director, Officer | 30 | $0 |
| ANDY KENESS | VICE CHAIRMAN Trustee or director, Officer | 10 | $0 |
| STEPHEN ZASA | TREASURER Trustee or director, Officer | 10 | $0 |
| SHERICE CLANTON | SECRETARY Trustee or director, Officer | 10 | $0 |
| MICHAEL RUSSO | DC EXECUTIVE STEWARD Trustee or director | 10 | $0 |
| CHAD MOLESKY | NY EXECUTIVE STEWARD Trustee or director | 10 | $0 |
| REBECA RODRIGUEZ | SF EXECUTIVE STEWARD Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENNETH SPENCER | CHAIRMAN Trustee or director, Officer | 30 | $0 |
| ANDY KENESS | VICE CHAIRMAN Trustee or director, Officer | 10 | $0 |
| STEPHEN ZASA | TREASURER Trustee or director, Officer | 10 | $0 |
| SHERICE CLANTON | SECRETARY Trustee or director, Officer | 10 | $0 |
| MICHAEL RUSSO | DC EXECUTIVE STEWARD Trustee or director | 10 | $0 |
| BRIAN REILLY | NY EXECUTIVE STEWARD Trustee or director | 10 | $0 |
| REBECA RODRIGUEZ | SF EXECUTIVE STEWARD Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1320 G ST SE, WASHINGTON, DC 20003-3021
- Principal officer (990 for 2025)
- SHEILA O'SULLIVAN, 1320 G STREET SE, WASHINGTON, DC 20003
- Signed the 990
- SHEILA O'SULLIVAN, TREASURER
- Phone
- (202) 341-6175
- Website
- WWW.USPPFOP.ORG
- Return prepared by
- COUNCILOR BUCHANAN & MITCHELL PC
Mission
THE MISSION OF THE UNITED STATES PARK POLICE FRATERNAL ORDER OF POLICE (USPPFOP) IS TO REPRESENT USPP PRIVATES, TECHNICIANS, INVESTIGATORS AND DETECTIVES IN MATTERS CONCERNING WORKING CONDITIONS, SAFETY, AND DISCIPLINE.- COMMUNICATE THE CHALLENGES FACING UNITED STATES PARK POLICE OFFICERS TO THE PUBLIC AND THE NATION'S LEADERSHIP TO IMPROVE THE OPERATIONAL READINESS OF THE FORCE.- REPRESENT OFFICERS ON WORKPLACE ISSUES.- SECURE LEGAL REPRESENTATION FOR OFFICERS.- NEGOTIATE WITH USPP MANAGEMENT ON BEHALF OF THE OFFICERS.- AID INJURED AND OTHER MEMBERS IN TIME OF NEED.
Program accomplishments
- REPRESENTATION: TO IMPROVE THE QUALITY OF WORKING CONDITIONS, NEGOTIATED ISSUES CONCERNING SAFETY AND MORALE IN THE WORKSTATION. PROVIDED LEGAL REPRESENTATION BOTH ON THE INDIVIDUAL LEVEL AND THE INSTITUTIONAL LEVEL AS WE CHALLENGED IMPROPER POLICIES AND PROCEDURES PLACED ON THE OFFICERS.
- EDUCATION: TO EDUCATE THE PUBLIC, MANAGEMENT, POLITICIANS AND OUR MEMBERS ON ISSUES IMPACTING THE UNITED STATES PARK POLICE AND THE AREAS WE ARE TASKED WITH COVERING.
- GOVERNMENT RELATIONS: MAINTAIN COMMUNICATIONS WITH GOVERNMENT AGENCIES REGARDING THE CONCERNS AND ISSUES DIRECTLY IMPACTING THE UNITED STATES PARK POLICE AND THE MEMBERS. RAISED AWARENESS TOWARDS THE UNITED STATES PARK POLICE LACK OF STAFFING AND BUDGET WHICH IS ADVERSELY IMPACTING THE AGENCY'S MISSIONS.
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
- 52-0782173
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $189,520
- Income (IRS master file)
- $318,035
Revocation and reinstatement
- Exemption revoked
- May 15, 2016
- Posted by the IRS
- February 28, 2017
- Reinstated
- Effective May 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $318,035 | $406,080 | $189,520 | IRS |
| 990 | December 2024 | $344,135 | $368,157 | $281,525 | XML |
| 990 | December 2023 | $448,657 | $323,242 | $375,875 | XML |
| 990 | December 2022 | $350,710 | $326,047 | $82,004 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 52-0782173).
Questions about POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC
- What is the EIN of POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC?
- The employer identification number (EIN) of POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC is 52-0782173.
- Is POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2016 and reinstated it effective May 15, 2016.
- Are donations to POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA 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 POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA 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 POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA 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 POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC?
- The 990 for the year ended December 31, 2025 names SHEILA O'SULLIVAN.
- Who are the officers and directors of POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does POLICE ASSOCIATION OF THE DISTRICT OF COLUMBIA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $318,035, expenses of $406,080 and total assets of $189,520 at year end.
Other nonprofits in WASHINGTON
- NATIONAL ASSOCIATION OF LETTER CARRIERS EIN 53-0114650 · last filed 990 for 2025
- UNITED FOOD AND COMMERCIAL WORKERS INTERNATIONAL UNION EIN 53-0220586 · last filed 990 for 2024
- NATIONAL FOOTBALL LEAGUE PLAYERS ASSOCIATION EIN 52-1169809 · last filed 990 for 2025
- INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION EIN 46-4039786 · last filed 990 for 2024
- DAVIS MEMORIAL GOODWILL INDUSTRIES EIN 53-0196588 · last filed 990 for 2024
- AMERICAN FEDERATION OF GOVERNMENT EMPLOYEES EIN 53-0025740 · last filed 990 for 2024
- BUSINESS ROUNDTABLE INC EIN 23-7236607 · last filed 990 for 2024
- HOME BUILDERS INSTITUTE EIN 52-1266885 · last filed 990 for 2024
All nonprofits in WASHINGTON · District of Columbia · Employment