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Nonprofit · EIN 52-1074154

SPECIAL AGENTS MUTUAL BENEFIT

Tax-exempt · ROCKVILLE, MD 20852

Financials

$248.3M$265.7M2023$259.5M$282.7M2024
Revenue Expenses · by fiscal year end
Financials of SPECIAL AGENTS MUTUAL BENEFIT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$259,545,577$282,675,966-$23,130,389$249,566,532$57,439,850$192,126,682
December 31, 2023990$248,302,038$265,727,397-$17,425,359$227,420,148$53,042,614$174,377,534
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$246,164,498
Investment income
$13,250,543
Net gain from sales of assets
$7,367,932
Other revenue
$130,536

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$257,452,768
Compensation of officers, directors and key employees
$1,277,631
Other salaries and wages
$6,077,477
Salaries, compensation and benefits (total)
$9,931,278
Professional fundraising fees
$0
Legal fees
$127,532
Accounting fees
$281,054
Occupancy
$189,354
Travel
$11,027
Depreciation
$644,305

Balance sheet and other

Total assets, start of year
$227,420,148
Total assets, end of year
$249,566,532
Total liabilities, end of year
$57,439,850
Net assets, end of year
$192,126,682
Land, buildings and equipment
$2,067,322
Publicly traded securities
$161,647,967
Gross receipts
$344,928,927
Employees
67
Volunteers
0
Year formed
1976
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, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
PAMELA CUMMINGSACTING EXEC DIR(THRU 9/30/24)
Officer
40$364,488$525,520
PAMELA LYNCHEXECUTIVE DIRECTOR
Officer
40$341,249$142,971
WALTER WILSONEXECUTIVE DIRECTOR EMERITUS
Former
40$235,582$116,804
LAURENCE GROSSCOMPLIANCE & SPECIAL PROJ DIR.
Highest-paid employee
40$278,912$63,280
WILLIAM MARTINIT DIRECTOR
Highest-paid employee
40$255,666$74,215
JERRY BROWNCLAIMS SYSTEM LEAD
Highest-paid employee
40$233,397$88,634
NAYANA RAJAPAKSECONTROLLER/CFO
Officer
40$233,759$52,530
SANG WOOSENIOR COMPUTER PROGRAMER
Highest-paid employee
40$210,775$52,207
PAMELA MYERSHEALTH PLANS DIRECTOR
Highest-paid employee
40$211,585$44,762
WILLIAM O'HANLONPRESIDENT/BOARD MEMBER
Trustee or director, Officer
1$46,000$0
DAVID LOESCHVICE PRESIDENT/BOARD MEMBER
Trustee or director, Officer
1$9,000$0
KATHRYN DIEMTREASURER/BOARD MEMBER
Trustee or director, Officer
1$9,000$0
CHARLENE THORNTONBOARD MEMBER
Trustee or director
1$9,000$0
ANGELA ZENTZBOARD MEMBER
Trustee or director
1$9,000$0
NANCY SAVAGEBOARD MEMBER (EFF 09/16/2024)
Trustee or director
1$3,000$0
1 more people on this return
NameTitleHours / weekCompensation
DAVID ERMERSECRETARY
Officer
1$0
990 for the year ended December 31, 2023: 15 people
NameTitleHours / weekCompensationOther / benefits
WALTER E WILSONEXECUTIVE DIRECTOR EMERITUS
Officer
40$537,174$211,696
PAMELA CUMMINGSACTING EXECUTIVE DIRECTOR
Key employee
40$374,324$206,531
PAMELA LYNCHDEPUTY EXECUTIVE DIRECTOR
Key employee
40$286,506$222,615
LAURENCE GROSSSENIOR PROGRAM ADMINISTRATOR
Highest-paid employee
40$261,629$75,858
JERRY BROWNMANAGER, IT
Highest-paid employee
40$218,743$112,442
WILLIAM MARTINMANAGER, IT
Highest-paid employee
40$228,929$96,376
NAYANA RAJAPAKSECONTROLLER
Highest-paid employee
40$192,497$57,264
SANG WOOSENIOR COMPUTER PROGRAMMER
Highest-paid employee
40$192,327$50,956
WILLIAM P O'HANLONPRESIDENT/BOARD MEMBER
Trustee or director, Officer
4$46,000$0
JOSEPH R DAVISBOARD MEMBER
Trustee or director
1$24,600$0
DAVID R LOESCHVICE PRESIDENT/BOARD MEMBER
Trustee or director, Officer
1$20,175$0
KATHRYN DIEMTREASURER/BOARD MEMBER
Trustee or director, Officer
1$9,000$0
CHARLENE B THORNTONBOARD MEMBER
Trustee or director
1$9,000$0
ANGELA ZENTZBOARD MEMBER
Trustee or director
1$6,000$0
DAVID ERMERSECRETARY
Officer
1$0$0

Address and contacts

Address (IRS master file)
11301 OLD GEORGETOWN RD, ROCKVILLE, MD 20852-2860
In care of
% NAYANA RAJAPAKSE
Principal officer (990 for 2024)
KATHRYN DIEM, 11301 OLD GEORGETOWN ROAD, ROCKVILLE, MD 20852
Signed the 990
KATHRYN DIEM, TREASURER/DIRECTOR
Phone
(301) 984-1440
Return prepared by
WITHUMSMITHBROWNPC

Mission

TO SPONSOR AND ADMINISTER THE SAMBA BENEFIT PLAN ("THE PLAN") FOR ITS MEMBERSHIP IN ACCORDANCE WITH ERISA AND FEHBA. THE SAMBA BENEFIT PLAN INCLUDES HEALTH, LIFE, DISABILITY, ACCIDENT, DENTAL, VISION AND RELATED COVERAGES.

990 for the year ended December 31, 2024

Program accomplishments

  • SPONSORED HEALTH, GROUP TERM LIFE, DISABILITY, ACCIDENT, DENTAL AND VISION BENEFITS FOR APPROXIMATELY 123,667 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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-1074154
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1950
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$249,566,532
Income (IRS master file)
$344,928,927

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$259,545,577$282,675,966$249,566,532XML
990December 2023$248,302,038$265,727,397$227,420,148XML
990December 2022$239,298,096$252,839,587$214,009,029IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––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 52-1074154).

Questions about SPECIAL AGENTS MUTUAL BENEFIT

What is the EIN of SPECIAL AGENTS MUTUAL BENEFIT?
The employer identification number (EIN) of SPECIAL AGENTS MUTUAL BENEFIT is 52-1074154.
Is SPECIAL AGENTS MUTUAL BENEFIT tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1950.
Are donations to SPECIAL AGENTS MUTUAL BENEFIT tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SPECIAL AGENTS MUTUAL BENEFIT 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 AGENTS MUTUAL BENEFIT 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 SPECIAL AGENTS MUTUAL BENEFIT 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 SPECIAL AGENTS MUTUAL BENEFIT?
The 990 for the year ended December 31, 2024 names KATHRYN DIEM.
Who are the officers and directors of SPECIAL AGENTS MUTUAL BENEFIT?
The 990 for the year ended December 31, 2024 lists 16 people; 15 received compensation from the organization, the highest $364,488 (PAMELA CUMMINGS, ACTING EXEC DIR(THRU 9/30/24)).
How much revenue does SPECIAL AGENTS MUTUAL BENEFIT have?
On its 990 for the year ended December 31, 2024 it reported revenue of $259,545,577, expenses of $282,675,966 and total assets of $249,566,532 at year end.

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