Special & Superior Officers Benevolent Association

West Babylon, NY
Tax-exempt since April 1973
EIN: 23-7200883

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Type of Nonprofit

Designated as a 501(c)(5) Labor, agricultural and horticultural organizations that are educational or instructive, including unions, created for the purpose of improving conditions of work, and products of efficiency.

Category: Crime, Legal-Related / Law Enforcement Agencies (Police Departments) (NTEE)

Donations to this organization are not tax deductible.

Revenue

$1.19M (2024)

Expenses

$1.44M (2024)

Total Assets

$199k (2024)

Total Liabilities

$62.1k (2024)

Years with multiple filings

Source: Form 990 tax filings from 2012 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Aug.
2024

Revenue

$1,185,326

Expenses

$1,442,089

Net Income

-$256,763

Net Assets

$137,040

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,185,142	100.0%
Investment Income	$184	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$581,657	40.3%
Professional Fundraising Fees	$0
Other Salaries and Wages	$215,378	14.9%

Assets/Debt
Total Assets	$199,103
Total Liabilities	$62,063
Net Assets	$137,040

Compensation

Key Employees and Officers	Compensation	Related	Other
Ronald Fedrizzi (President)	$279,487	$0	$0
Arturo Arena (Organizer / Business Agen)	$113,274	$0	$0
Frank Ayala (Vice President)	$80,531	$0	$0
Matilde Garcia (Recording Secretary / Trea)	$73,995	$0	$0
Jennifer Farrugia (Executive Vp)	$0	$83,032	$0

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990

Filed on July 15, 2025

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Fiscal Year Ending Aug.
2023

Revenue

$1,168,763

Expenses

$1,334,815

Net Income

-$166,052

Net Assets

$393,803

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,157,986	99.1%
Investment Income	$5,048	0.4%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$5,729	0.5%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$599,530	44.9%
Professional Fundraising Fees	$0
Other Salaries and Wages	$133,121	10.0%

Assets/Debt
Total Assets	$415,617
Total Liabilities	$21,814
Net Assets	$393,803

Compensation

Key Employees and Officers	Compensation	Related	Other
Ronald Fedrizzi (President / Union Trustee)	$243,137	$0	$0
Arturo Urena (Organizer / Business Agent)	$108,320	$0	$0
Frank Ayala (Vice President / Union Trustee)	$79,380	$0	$0
Matilde Garcia (Recording Secretary / Treasurer)	$67,086	$0	$0
Edgar Garcia (Union Trustee)	$54,877	$0	$0
Jennifer Farrugia (Executive Vp)	$44,688	$29,985	$0

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990

Filed on July 15, 2024

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Fiscal Year Ending Aug.
2022

Revenue

$1,653,864

Expenses

$1,286,600

Net Income

$367,264

Net Assets

$559,855

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$93,046	5.6%
Program Services	$1,167,894	70.6%
Investment Income	$251	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$64,500	3.9%
Net Fundraising	$0
Sales of Assets	$328,173	19.8%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$381,910	29.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$248,401	19.3%

Assets/Debt
Total Assets	$589,635
Total Liabilities	$29,780
Net Assets	$559,855

Compensation

Key Employees and Officers	Compensation	Related	Other
Ronald Fedrizzi (President)	$238,728	$0	$0
Frank Ayala (Vice President)	$75,999	$0	$0
Matilde Garcia (Vice President)	$63,245	$0	$0
Jennifer Farrugia (Executive Vp)	$3,938	$69,795	$0

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990

Filed on July 17, 2023

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Fiscal Year Ending Aug.
2021

Revenue

$1,212,678

Expenses

$1,369,834

Net Income

-$157,156

Net Assets

$192,591

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,126,678	92.9%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$86,000	7.1%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$377,082	27.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$317,593	23.2%

Assets/Debt
Total Assets	$706,114
Total Liabilities	$513,523
Net Assets	$192,591

Compensation

Key Employees and Officers	Compensation	Related	Other
Ronald Fedrizzi (President)	$235,793	$0	$0
Frank Ayala (Vice President)	$75,290	$0	$0
Matilde Garcia (Recording Secretary / Treasurer)	$65,999	$0	$0
Jennifer Farrugia (Executive Vp)	$0	$74,614	$0

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990

Filed on July 16, 2022

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Fiscal Year Ending Aug.
2020

Revenue

$1,389,571

Expenses

$1,428,060

Net Income

-$38,489

Net Assets

$349,747

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,306,569	94.0%
Investment Income	$1,085	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$81,917	5.9%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$400,642	28.1%
Professional Fundraising Fees	$0
Other Salaries and Wages	$328,945	23.0%

Assets/Debt
Total Assets	$872,614
Total Liabilities	$522,867
Net Assets	$349,747

Compensation

Key Employees and Officers	Compensation	Related	Other
Ronald Fedrizzi (President)	$245,923	$0	$0
Matilde Garcia (Vice President)	$64,272	$0	$0
Frank Ayala (Vice President)	$56,074	$0	$0
Johnny Brown (Secretary)	$34,373	$0	$0
Jennifer Farrugia (Executive Vp)	$0	$68,955	$0

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990

Filed on July 15, 2021

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Fiscal Year Ending Aug.
2019

Revenue

$1,395,560

Expenses

$1,458,686

Net Income

-$63,126

Net Assets

$388,236

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,313,891	94.1%
Investment Income	$1,752	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$79,917	5.7%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$532,638	36.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$232,477	15.9%

Assets/Debt
Total Assets	$938,377
Total Liabilities	$550,141
Net Assets	$388,236

Reported conflict of interest transactions

Compensation

Key Employees and Officers	Compensation	Related	Other
Ronald Fedrizzi (President)	$237,952	$0	$39,848
Frank Ayala (Vice President)	$74,195	$0	$13,584
Jennifer Farrugia (Executive V.P.)	$56,470	$0	$29,174
Johnny Brown (Rec Sec/Treas)	$41,695	$0	$19,712

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990

Filed on May 5, 2020

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Fiscal Year Ending Aug.
2018

Revenue

$457,675

Expenses

$499,348

Net Income

-$41,673

Net Assets

$451,362

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$455,656	99.6%
Investment Income	$592	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$1,427	0.3%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$187,425	37.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$76,394	15.3%

Assets/Debt
Total Assets	$878,590
Total Liabilities	$427,228
Net Assets	$451,362

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending April
2018

Revenue

$1,246,833

Expenses

$1,284,516

Net Income

-$37,683

Net Assets

$493,035

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,244,271	99.8%
Investment Income	$1,599	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$963	0.1%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$457,107	35.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$146,674	11.4%

Assets/Debt
Total Assets	$933,646
Total Liabilities	$440,611
Net Assets	$493,035

Reported conflict of interest transactions

Compensation

Key Employees and Officers	Compensation	Related	Other
Ronald Fedrizzi (President)	$231,461	$0	$34,823
Frank Ayala (Vice President)	$58,713	$0	$10,910
Jennifer Farrugia (Executive V.P.)	$48,807	$0	$25,305
Johnny Brown (Rec Sec/Treas)	$33,681	$0	$17,647

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990

Filed on Nov. 6, 2018

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Fiscal Year Ending April
2017

Revenue

$1,329,493

Expenses

$1,341,922

Net Income

-$12,429

Net Assets

$530,718

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,282,412	96.5%
Investment Income	$1,393	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$45,688	3.4%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$435,167	32.4%
Professional Fundraising Fees	$0
Other Salaries and Wages	$272,893	20.3%

Assets/Debt
Total Assets	$926,781
Total Liabilities	$396,063
Net Assets	$530,718

Compensation

Key Employees and Officers	Compensation	Related	Other
R Onald Fedrizzi (President)	$196,477	$0	$31,857
Frank Ayala (Vice President)	$48,217	$0	$9,200
Je Nnifer Farrugia (Executive Vice President)	$45,262	$0	$23,266
Jo Hnny Brown (R Ecording Sec./Treas Uer)	$31,599	$0	$16,300

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990

Filed on March 13, 2018

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Fiscal Year Ending April
2016

Revenue

$1,442,952

Expenses

$1,383,223

Net Income

$59,729

Net Assets

$543,147

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,167,806	80.9%
Investment Income	$929	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$274,217	19.0%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$584,248	42.2%
Professional Fundraising Fees	$0
Other Salaries and Wages	$183,708	13.3%

Assets/Debt
Total Assets	$770,425
Total Liabilities	$227,278
Net Assets	$543,147

Compensation

Key Employees and Officers	Compensation	Related	Other
Joseph Sciascia (President (P))	$218,952	$0	$24,261
R Onald Fedrizzi (President)	$154,611	$0	$25,418
Frank Ayala (Vice President)	$41,501	$0	$8,108
Je Nnifer Farrugia (Executive Vice President)	$41,241	$0	$19,859
Jo Hnny Brown (R Ecording Secretary/Treasu)	$29,788	$0	$14,209

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990

Filed on Aug. 15, 2016

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Fiscal Year Ending April
2015

Revenue

$1,390,443

Expenses

$1,319,531

Net Income

$70,912

Net Assets

$483,418

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,121,565	80.7%
Investment Income	$995	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$267,883	19.3%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$487,931	37.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$217,029	16.4%

Assets/Debt
Total Assets	$807,558
Total Liabilities	$324,140
Net Assets	$483,418

Compensation

Key Employees and Officers	Compensation	Related	Other
Joseph Sciascia (President)	$185,995	$0	$23,534
Ronald Fedrizzi (Executive Vice President)	$142,968	$0	$24,618
Jennifer Farrugia (Vice President)	$32,456	$0	$19,054
Johnny Brown (Recording Secretary/Treasurer)	$23,380	$0	$14,054

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990

Filed on Aug. 20, 2015

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Fiscal Year Ending April
2014

Revenue

$1,281,770

Expenses

$1,349,491

Net Income

-$67,721

Net Assets

$412,506

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,097,828	85.6%
Investment Income	$1,108	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$2,567
Net Inventory Sales	$0
Other Revenue	$185,401	14.5%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$440,168	32.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$140,924	10.4%

Assets/Debt
Total Assets	$767,292
Total Liabilities	$354,786
Net Assets	$412,506

Compensation

Key Employees and Officers	Compensation	Related	Other
Joseph Sciascia (President)	$173,840	$0	$21,303
Ronald Fedrizzi (Executive Vice President)	$126,018	$0	$23,402
Allen Dooley (Vice President (P))	$35,101	$0	$14,108
James Pizzulli (Exec. Vice President (P))	$27,000	$0	$0
Jennifer Farrugia (Vice Pres., Rec Sec & Treasurer)	$19,510	$0	$17,801

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990

Filed on Feb. 20, 2015

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Fiscal Year Ending April
2013

Revenue

$1,216,621

Expenses

$929,319

Net Income

$287,302

Net Assets

$684,835

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$970,171	79.7%
Investment Income	$2,239	0.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$244,211	20.1%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$311,662	33.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$82,246	8.9%

Assets/Debt
Total Assets	$962,403
Total Liabilities	$277,568
Net Assets	$684,835

990

Filed on March 19, 2014

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Fiscal Year Ending April
2012

Revenue

$1,029,701

Expenses

$844,637

Net Income

$185,064

Net Assets

$397,533

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$933,962	90.7%
Investment Income	$2,376	0.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$93,363	9.1%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$265,078	31.4%
Professional Fundraising Fees	$0
Other Salaries and Wages	$104,164	12.3%

Assets/Debt
Total Assets	$550,885
Total Liabilities	$153,352
Net Assets	$397,533

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

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Special & Superior Officers Benevolent Association

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $1.19M (2024)

Expenses $1.44M (2024)

Total Assets $199k (2024)

Total Liabilities $62.1k (2024)

Tax Filings by Year

Fiscal Year Ending Aug. 2024

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Aug. 2023

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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Fiscal Year Ending Aug. 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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Fiscal Year Ending Aug. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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Fiscal Year Ending Aug. 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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Fiscal Year Ending Aug. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

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Fiscal Year Ending Aug. 2018

Extracted Financial Data

Extracted Financial Data from Form 990

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Fiscal Year Ending April 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

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Fiscal Year Ending April 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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Fiscal Year Ending April 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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Fiscal Year Ending April 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

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Fiscal Year Ending April 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Revenue

$1.19M (2024)

Expenses

$1.44M (2024)

Total Assets

$199k (2024)

Total Liabilities

$62.1k (2024)

Fiscal Year Ending Aug.
2024

Fiscal Year Ending Aug.
2023

Fiscal Year Ending Aug.
2022

Fiscal Year Ending Aug.
2021

Fiscal Year Ending Aug.
2020

Fiscal Year Ending Aug.
2019

Fiscal Year Ending Aug.
2018

Fiscal Year Ending April
2018

Fiscal Year Ending April
2017

Fiscal Year Ending April
2016

Fiscal Year Ending April
2015

Fiscal Year Ending April
2014

Fiscal Year Ending April
2013

Fiscal Year Ending April
2012

Fiscal Year Ending April
2011

Fiscal Year Ending April
2010

Fiscal Year Ending April
2009

Fiscal Year Ending April
2008

Fiscal Year Ending April
2007

Fiscal Year Ending April
2006

Fiscal Year Ending April
2005