Nonprofit · EIN 93-0852453
SALEM POLICE EMPLOYEES UNION
Tax-exempt · SALEM, OR 97308
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $211,016 | $185,628 | $25,388 | $336,413 | $0 | $336,413 |
| July 31, 2024 | 990 | $164,616 | $138,875 | $25,741 | $297,254 | $0 | $297,254 |
| July 31, 2023 | 990-EZ | $104,225 | $119,064 | -$14,839 | $255,683 | $0 | $255,683 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $196,794
- Membership dues
- $196,794
- Program service revenue
- $0
- Investment income
- $14,222
- Net gain from sales of assets
- $2,694
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $3,050
- Compensation of officers, directors and key employees
- $87,813
- Salaries, compensation and benefits (total)
- $87,813
- Professional fundraising fees
- $0
- Legal fees
- $68,538
- Accounting fees
- $3,150
- Travel
- $1,843
Balance sheet and other
- Total assets, start of year
- $297,254
- Total assets, end of year
- $336,413
- Total liabilities, end of year
- $0
- Net assets, end of year
- $336,413
- Publicly traded securities
- $295,258
- Net assets without donor restrictions
- $336,413
- Gross receipts
- $211,016
- Employees
- 0
- Volunteers
- 5
- Year formed
- 1975
- State of legal domicile
- OR
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT NOWNING | PRESIDENT Trustee or director, Officer | 25 | $56,900 |
| TOM JOHNSON | TREASURER Trustee or director, Officer | 5 | $8,536 |
| VINCENT DAWSON | SECRETARY/SERGEANT REP Trustee or director, Officer | 5 | $7,026 |
| ADAM BELLO | PREVIOUS SECRETARY Trustee or director, Officer | 5 | $6,309 |
| BENJAMIN RUDDELL | E-BOARD MEMBER Trustee or director | 1 | $0 |
| JAKE PRATT | E-BOARD MEMBER Trustee or director | 1 | $0 |
| CHARLES LIBBY | E-BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended July 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT NOWNING | PRESIDENT Trustee or director, Officer | 25 | $31,519 |
| TOM JOHNSON | TREASURER Trustee or director, Officer | 10 | $7,931 |
| COLE HUGES | SECRETARY (THROUGH 8/31/23) Trustee or director, Officer | 5 | $5,251 |
| ADAM BELLO | SECRETARY Trustee or director, Officer | 5 | $2,681 |
| VINCE DAWSON | SGT REP (AS OF 6/1/24) Trustee or director | 5 | $0 |
| BENJAMIN RUDDEL | E-BOARD MEMBER Trustee or director | 1.5 | $0 |
| CHARLES LIBBY | E-BOARD MEMBER Trustee or director | 1.5 | $0 |
990-EZ for the year ended July 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT NOWNING | PRESIDENT | 25 | $15,514 |
| TOM JOHNSON | TREASURER | 10 | $7,535 |
| COLE HUGHES | SECRETARY | 5 | $7,535 |
| ALEX ASAY | E-BOARD MEMBER (THROUGH 5/9/23) | 1.5 | $0 |
| ADAM BELLO | E-BOARD MEMBER | 1.5 | $0 |
| BENJAMIN RUDDEL | E-BOARD MEMBER (AS OF 5/9/23) | 1.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 583, SALEM, OR 97308-0583
- Principal officer (990 for 2024)
- SCOTT NOWNING, PO BOX 583, SALEM, OR 973080583
- Signed the 990
- SCOTT NOWNING, PRESIDENT
- Phone
- (503) 588-6050
- Website
- SPEU.ORG
- Return prepared by
- MORROW CPA
Mission
TO REPRESENT POLICE EMPLOYEES IN COLLECTIVE BARGAINING AND LABOR DISPUTES.
Program accomplishments
- REPRESENTING NON-MANAGEMENT POLICE EMPLOYEES IN LABOR DISPUTES AND COLLECTIVE BARGAINING WITH THE CITY OF SALEM.
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 93-0852453
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $336,413
- Income (IRS master file)
- $211,016
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $211,016 | $185,628 | $336,413 | XML |
| 990 | July 2024 | $164,616 | $138,875 | $297,254 | XML |
| 990-EZ | July 2023 | $104,225 | $119,064 | $255,683 | XML |
| 990-EZ | July 2022 | – | – | – | IRS |
| 990-EZ | July 2021 | – | – | – | IRS |
| 990-EZ | July 2020 | – | – | – | IRS |
| 990-EZ | July 2019 | – | – | – | IRS |
| 990-EZ | July 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 93-0852453).
Questions about SALEM POLICE EMPLOYEES UNION
- What is the EIN of SALEM POLICE EMPLOYEES UNION?
- The employer identification number (EIN) of SALEM POLICE EMPLOYEES UNION is 93-0852453.
- Is SALEM POLICE EMPLOYEES UNION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5).
- Which annual return does SALEM POLICE EMPLOYEES UNION 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 SALEM POLICE EMPLOYEES UNION due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SALEM POLICE EMPLOYEES UNION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of SALEM POLICE EMPLOYEES UNION?
- The 990 for the year ended July 31, 2025 names SCOTT NOWNING.
- Who are the officers and directors of SALEM POLICE EMPLOYEES UNION?
- The 990 for the year ended July 31, 2025 lists 7 people; 4 received compensation from the organization, the highest $56,900 (SCOTT NOWNING, PRESIDENT).
- How much revenue does SALEM POLICE EMPLOYEES UNION have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $211,016, expenses of $185,628 and total assets of $336,413 at year end.
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