Nonprofit · EIN 52-1139564
INTERNATIONAL UNION OF POLICE ASSOCIATIONS
Tax-exempt · SARASOTA, FL 34233
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $8,845,790 | $8,623,895 | $221,895 | $9,069,449 | $4,940,637 | $4,128,812 |
| March 31, 2024 | 990 | $19,622,212 | $18,044,334 | $1,577,878 | $8,380,464 | $4,473,547 | $3,906,917 |
| March 31, 2023 | 990 | $18,908,676 | $18,175,385 | $733,291 | $6,558,465 | $4,229,426 | $2,329,039 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $3,618,892
- Program service revenue
- $5,001,776
- Investment income
- $49,349
- Royalties
- $14,007
- Net rental income
- $15,435
- Net gain from sales of assets
- -$3,519
- Other revenue
- $175,773
Expenses
- Grants and similar amounts paid
- $29,829
- Compensation of officers, directors and key employees
- $722,448
- Other salaries and wages
- $898,315
- Salaries, compensation and benefits (total)
- $2,012,418
- Professional fundraising fees
- $3,019,038
- Legal fees
- $1,321,872
- Accounting fees
- $34,750
- Occupancy
- $214,801
- Travel
- $9,021
- Depreciation
- $85,257
Balance sheet and other
- Total assets, start of year
- $8,380,464
- Total assets, end of year
- $9,069,449
- Total liabilities, end of year
- $4,940,637
- Net assets, end of year
- $4,128,812
- Land, buildings and equipment
- $2,694,262
- Net assets without donor restrictions
- $4,128,812
- Gross unrelated business income
- $15,435
- Gross receipts
- $8,992,382
- Employees
- 18
- Volunteers
- 13
- Year formed
- 1979
- State of legal domicile
- FL
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 March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAM A CABRAL | INTERNATIONAL PRESIDENT Trustee or director, Officer | 40 | $242,286 | $31,406 |
| MICHAEL V CRIVELLO | INTERNATIONAL SECRETARY / Trustee or director, Officer | 40 | $165,148 | $31,524 |
| MARIA KAZOURIS | GENERAL COUNSEL Highest-paid employee | 40 | $155,030 | $23,282 |
| CHRISTOPHER TRACY | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JOHNNY NGO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| TONY RAGSDALE | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| ALEX AYALA | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| MICHAEL HAYNES | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| CHRIS STEWART | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| SCOTT JOHNSON | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| BRIAN LUCIANO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| ROBERT LOMBARDI | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JIM TORSAK | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JORGE L MENDEZ COTTO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
990 for the year ended March 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAM A CABRAL | INTERNATIONAL PRESIDENT Trustee or director, Officer | 40 | $244,599 | $31,733 |
| MICHAEL V CRIVELLO | INTERNATIONAL SECRETARY / Trustee or director, Officer | 40 | $155,421 | $31,979 |
| MARIA KAZOURIS | GENERAL COUNSEL Highest-paid employee | 40 | $150,677 | $2,121 |
| MICHAEL HAYNES | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| SCOTT JOHNSON | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| BRIAN LUCIANO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JORGE L MENDEZ COTTO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JOHNNY NGO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| RONALD PIERONE JR | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| TONY RAGSDALE | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| DENNIS J SOLCUMB | LEGISLATIVE DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANTHONY SOLFARO | BUDGET AND FINANCE MEMBER- Trustee or director | 1 | $0 | $0 |
| CHRIS STEWART | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JIM TORSAK | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER TRACY | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| ANDREW WAGNER | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| ANGIE WILHITE | LEGISLATIVE MEMBER-AT-LARG Trustee or director | 1 | $0 | $0 |
990 for the year ended March 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAM A CABRAL | INTERNATIONAL PRESIDENT Trustee or director, Officer | 40 | $253,795 | $75,613 |
| MICHAEL V CRIVELLO | INTERNATIONAL SECRETARY / TREASURER Trustee or director, Officer | 40 | $149,174 | $26,443 |
| MARIA KAZOURIS | GENERAL COUNSEL Highest-paid employee | 40 | $149,734 | $2,640 |
| CHRISTOPHER TRACY | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JOHNNY NGO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| TONY RAGSDALE | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| ANDREW F WAGNER | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| GEORGE MOSER | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| CHRIS STEWART | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| SCOTT JOHNSON | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| BRIAN LUCIANO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| RONALD PIERONE JR | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JIM TORSAK | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JORGE L MENDEZ COTTO | REGIONAL VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| ANTHONY SOLFARO | BUDGET AND FINANCE MEMBER-AT-LARGE Trustee or director | 1 | $0 | $0 |
| ANGIE WILHITE | LEGISLATIVE MEMBER-AT-LARGE Trustee or director | 1 | $0 | $0 |
| DENNIS J SOLCUMB | EXEC. VP EMERITUS / LEGISLATIVE DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5632 BEE RIDGE RD 2ND FLOOR, SARASOTA, FL 34233-1556
- In care of
- % MIKE CRIVELLO
- Principal officer (990 for 2024)
- SAMUEL A CABRAL, 5632 BEE RIDGE ROAD 200, SARASOTA, FL 34233
- Signed the 990
- SAMUEL A CABRAL, INTERNATIONAL PRESIDENT
- Phone
- (800) 247-4872
- Website
- WWW.IUPA.ORG
- Return prepared by
- MAULDIN & JENKINS LLC
Mission
LABOR UNION OF LAW ENFORCEMENT OFFICERS
Program accomplishments
- TO PROVIDE ORGANIZING OF LAW ENFORCEMENT OFFICERS, FORMATION OF LOCAL UNIONS, AND REGIONAL OR STATE COUNCILS, TO BARGAIN FOR JUST COMPENSATION AND BETTER BENEFITS.
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1139564
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1980
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $9,069,449
- Income (IRS master file)
- $8,992,382
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $8,845,790 | $8,623,895 | $9,069,449 | XML |
| 990 | March 2024 | $19,622,212 | $18,044,334 | $8,380,464 | XML |
| 990 | March 2023 | $18,908,676 | $18,175,385 | $6,558,465 | XML |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 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 52-1139564).
Questions about INTERNATIONAL UNION OF POLICE ASSOCIATIONS
- What is the EIN of INTERNATIONAL UNION OF POLICE ASSOCIATIONS?
- The employer identification number (EIN) of INTERNATIONAL UNION OF POLICE ASSOCIATIONS is 52-1139564.
- Is INTERNATIONAL UNION OF POLICE ASSOCIATIONS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1980.
- Are donations to INTERNATIONAL UNION OF POLICE ASSOCIATIONS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL UNION OF POLICE ASSOCIATIONS 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 INTERNATIONAL UNION OF POLICE ASSOCIATIONS due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL UNION OF POLICE ASSOCIATIONS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of INTERNATIONAL UNION OF POLICE ASSOCIATIONS?
- The 990 for the year ended March 31, 2025 names SAMUEL A CABRAL.
- Who are the officers and directors of INTERNATIONAL UNION OF POLICE ASSOCIATIONS?
- The 990 for the year ended March 31, 2025 lists 14 people; 3 received compensation from the organization, the highest $242,286 (SAM A CABRAL, INTERNATIONAL PRESIDENT).
- How much revenue does INTERNATIONAL UNION OF POLICE ASSOCIATIONS have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $8,845,790, expenses of $8,623,895 and total assets of $9,069,449 at year end.
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