Nonprofit · EIN 94-2992627
SPECIAL POLICE OFFICERS ASSOCIATION INC
Tax-exempt (reinstated) · SAN FRANCISCO, CA 94115
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $775,362 | $638,138 | $137,224 | $137,224 | $0 | $137,224 |
| December 31, 2024 | 990 | $1,135,351 | $1,022,555 | $112,796 | $1,135,351 | $1,022,555 | $112,796 |
| December 31, 2023 | 990 | $845,934 | $828,319 | $17,615 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $775,362
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $638,138
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $137,224
- Total liabilities, end of year
- $0
- Net assets, end of year
- $137,224
- Net assets without donor restrictions
- $137,224
- Gross receipts
- $775,362
- Employees
- 0
- Volunteers
- 10
- Year formed
- 2016
- State of legal domicile
- CA
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 | From related orgs |
|---|---|---|---|---|
| Leonard Priestly | CEO / Director Key employee | 25 | $3,000 | $3,000 |
| Tempi Priestly | Deputy Cheif Key employee | 20 | $3,000 | $3,000 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Leonard Priestly | CEO / Director Key employee | 25 | $3,000 | $3,000 |
| Tempi Priestly | Deputy Cheif Key employee | 20 | $3,000 | $3,000 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Leonard Priestly | CEO / Director Key employee | 25 | $3,000 | $3,000 |
| Tempi Priestly | Deputy Cheif Key employee | 20 | $3,000 | $3,000 |
Address and contacts
- Address (IRS master file)
- 1075 FILLMORE ST, SAN FRANCISCO, CA 94115-4709
- Principal officer (990 for 2025)
- Tempi Priestly, 2332 Pine Street, San Francisco, CA 94115
- Signed the 990
- Leonard P Johnson, President
- Phone
- (415) 368-6480
- Return prepared by
- BUIE PORTER MUNSON & SILLER ENTERPRISE
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2992627 or by the name SPECIAL POLICE OFFICERS ASSOCIATION INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SPOA has successfully graduated over two hundred formerly incarcerated individuals / Practitioners who are currently being paid a weekly stipen until they have acquired sufficient training to transition to a regular security officer job where they can earn a living wage.
Program accomplishments
- The origanization did not receive any Contibutions. The Program provides training for practitioner in the field of security, Janitorial Catering & Costumer Service.Expenses $638,138 · revenue $775,362
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
- 94-2992627
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S03)
- Assets (IRS master file)
- $137,224
- Income (IRS master file)
- $775,362
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- February 18, 2016
- Reinstated
- Effective January 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 | $775,362 | $638,138 | $137,224 | XML |
| 990 | December 2024 | $1,135,351 | $1,022,555 | $1,135,351 | XML |
| 990 | December 2023 | $845,934 | $828,319 | $0 | XML |
| 990 | December 2022 | $534,133 | $673,925 | $0 | 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 94-2992627).
Questions about SPECIAL POLICE OFFICERS ASSOCIATION INC
- What is the EIN of SPECIAL POLICE OFFICERS ASSOCIATION INC?
- The employer identification number (EIN) of SPECIAL POLICE OFFICERS ASSOCIATION INC is 94-2992627.
- Is SPECIAL POLICE OFFICERS ASSOCIATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective January 15, 2016.
- Are donations to SPECIAL POLICE OFFICERS ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECIAL POLICE OFFICERS 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 SPECIAL POLICE OFFICERS 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 SPECIAL POLICE OFFICERS 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 SPECIAL POLICE OFFICERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names Tempi Priestly.
- Who are the officers and directors of SPECIAL POLICE OFFICERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $3,000 (Leonard Priestly, CEO / Director).
- How much revenue does SPECIAL POLICE OFFICERS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $775,362, expenses of $638,138 and total assets of $137,224 at year end.
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