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United Polish Club Of Elyria Ohio

  • Elyria, OH
  • Tax-exempt since Dec. 1960
  • EIN: 34-0589967

Organization summary

Type of Nonprofit

Designated as a Social and recreational clubs.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$398k (2024)

Expenses
$352k (2024)

Total Assets
$1.23M (2024)

Total Liabilities
$4.35k (2024)

Source: Form 990 tax filings from 2011 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 Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$397,728
Expenses
$351,754
Net Income
$45,974
Net Assets
$1,230,406
Notable Sources of Revenue Percent of Total Revenue
Contributions $51,535
13.0%
Program Services $0
Investment Income $15,606
3.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,519
0.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $91,009
22.9%
Other Revenue $4,988
1.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $74,126
21.1%
Professional Fundraising Fees $0
Other Salaries and Wages $69,437
19.7%
Assets/Debt
Total Assets $1,234,754
Total Liabilities $4,348
Net Assets $1,230,406
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kevin Borowy (Steward) $47,626 $0 $0
Joel Shupp (Financial Secretary) $12,000 $0 $0
Mark Macovina (President) $3,000 $0 $0
Walt Koziura (Vice Pres) $2,400 $0 $0
Chris Mowry (Trustee) $2,100 $0 $0
John Kroll (Trustee) $2,100 $0 $0
Brett Finnegan (Trustee) $2,100 $0 $0
Brian Mowry (Recording Secretary) $1,800 $0 $0
Mike Tomski (Sgt At Arms) $1,000 $0 $0
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Document Links

990
Filed on May 14, 2025

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

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$372,731
Expenses
$370,339
Net Income
$2,392
Net Assets
$1,184,432
Notable Sources of Revenue Percent of Total Revenue
Contributions $61,737
16.6%
Program Services $0
Investment Income $15,309
4.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,545
1.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $77,795
20.9%
Other Revenue $2,979
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $74,892
20.2%
Professional Fundraising Fees $0
Other Salaries and Wages $60,406
16.3%
Assets/Debt
Total Assets $1,190,566
Total Liabilities $6,134
Net Assets $1,184,432
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kevin Borowy (Steward) $47,142 $0 $0
Joel Shupp (Financial Secretary) $12,000 $0 $0
Mark Macovina (President) $3,000 $0 $0
Walt Koziura (Vice Pres) $2,400 $0 $0
Scott Delewski (Treasurer) $2,250 $0 $0
Chris Mowry (Trustee) $2,100 $0 $0
John Kroll (Trustee) $2,100 $0 $0
Brett Finnegan (Trustee) $2,100 $0 $0
Bill Connors (Recording Secretary) $1,800 $0 $0
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Document Links

990
Filed on May 15, 2024

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

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$283,222
Expenses
$339,432
Net Income
-$56,210
Net Assets
$1,182,010
Notable Sources of Revenue Percent of Total Revenue
Contributions $47,085
16.6%
Program Services $0
Investment Income $14,298
5.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,170
0.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $47,810
16.9%
Other Revenue $7,352
2.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $52,238
15.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,186,718
Total Liabilities $4,708
Net Assets $1,182,010
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kevin Borowy (Steward) $37,438 $0 $0
Joel Shupp (Financial Secretary) $10,000 $0 $0
Scott Delewski (Treasurer) $1,800 $0 $0
Mark Macovina (President) $1,650 $0 $0
Bill Connors (Recording Secretary) $1,350 $0 $0
Walt Koziura (Vice Pres) $0 $0 $0
Chris Mowry (Trustee) $0 $0 $0
John Kroll (Trustee) $0 $0 $0
Brett Finnegan (Trustee) $0 $0 $0
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Document Links

990
Filed on May 9, 2023

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$435,508
Expenses
$391,571
Net Income
$43,937
Net Assets
$1,238,220
Notable Sources of Revenue Percent of Total Revenue
Contributions $57,282
13.2%
Program Services $0
Investment Income $13,750
3.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,125
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $67,225
15.4%
Other Revenue $5,230
1.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $60,174
15.4%
Professional Fundraising Fees $0
Other Salaries and Wages $101,741
26.0%
Assets/Debt
Total Assets $1,242,800
Total Liabilities $4,580
Net Assets $1,238,220
Club or Co-Op Income
Initiation Fees & Contributions $57,282
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kevin Borowy (Steward) $41,124 $0 $0
Joel Shupp (Financial Secretary) $9,600 $0 $0
Tom Barnes (President) $2,100 $0 $0
Steve Iwanek (Vice Pres) $1,500 $0 $0
Scott Delewski (Treasurer) $1,350 $0 $0
Conrad Monske (Trustee) $1,200 $0 $0
Mark Machovina (Trustee) $1,200 $0 $0
Mike Korzan (Trustee) $1,200 $0 $0
Bill Connors (Trustee) $900 $0 $0
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Document Links

990
Filed on March 25, 2022

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

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$278,647
Expenses
$349,265
Net Income
-$70,618
Net Assets
$1,194,283
Notable Sources of Revenue Percent of Total Revenue
Contributions $59,294
21.3%
Program Services $0
Investment Income $13,380
4.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,465
1.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $44,500
16.0%
Other Revenue $21,304
7.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $49,457
14.2%
Professional Fundraising Fees $0
Other Salaries and Wages $88,635
25.4%
Assets/Debt
Total Assets $1,198,471
Total Liabilities $4,188
Net Assets $1,194,283
Club or Co-Op Income
Initiation Fees & Contributions $59,294
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Kevin Borowy (Steward) $32,807 $0 $0
Joel Shupp (Financial Secretary) $7,200 $0 $0
Tom Barnes (President) $2,100 $0 $0
Steve Iwanek (Vice Pres) $1,500 $0 $0
Scott Delewski (Treasurer) $1,350 $0 $0
Conrad Monske (Trustee) $1,200 $0 $0
Mark Machovina (Trustee) $1,200 $0 $0
Mike Korzan (Trustee) $1,200 $0 $0
Bill Connors (Trustee) $900 $0 $0
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Document Links

990
Filed on April 30, 2021

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

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$323,912
Expenses
$349,702
Net Income
-$25,790
Net Assets
$1,264,901
Notable Sources of Revenue Percent of Total Revenue
Contributions $60,305
18.6%
Program Services $0
Investment Income $12,630
3.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,945
0.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $93,870
29.0%
Other Revenue $6,595
2.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $57,419
16.4%
Professional Fundraising Fees $0
Other Salaries and Wages $100,098
28.6%
Assets/Debt
Total Assets $1,269,637
Total Liabilities $4,736
Net Assets $1,264,901
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$504,234
Expenses
$438,814
Net Income
$65,420
Net Assets
$1,332,654
Notable Sources of Revenue Percent of Total Revenue
Contributions $66,199
13.1%
Program Services $0
Investment Income $12,365
2.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $1,405
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $158,463
31.4%
Other Revenue $3,930
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $64,392
14.7%
Professional Fundraising Fees $0
Other Salaries and Wages $99,995
22.8%
Assets/Debt
Total Assets $1,338,305
Total Liabilities $5,651
Net Assets $1,332,654
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$391,537
Expenses
$364,347
Net Income
$27,190
Net Assets
$1,267,234
Notable Sources of Revenue Percent of Total Revenue
Contributions $69,085
17.6%
Program Services $0
Investment Income $11,476
2.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,090
0.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $83,712
21.4%
Other Revenue $41,210
10.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $22,238
6.1%
Professional Fundraising Fees $0
Other Salaries and Wages $146,291
40.2%
Assets/Debt
Total Assets $1,272,231
Total Liabilities $4,997
Net Assets $1,267,234
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$350,656
Expenses
$369,282
Net Income
-$18,626
Net Assets
$1,240,044
Notable Sources of Revenue Percent of Total Revenue
Contributions $70,060
20.0%
Program Services $0
Investment Income $25,017
7.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,515
1.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $74,969
21.4%
Other Revenue $33,582
9.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $65,851
17.8%
Professional Fundraising Fees $0
Other Salaries and Wages $98,348
26.6%
Assets/Debt
Total Assets $1,243,958
Total Liabilities $3,914
Net Assets $1,240,044
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$361,057
Expenses
$392,153
Net Income
-$31,096
Net Assets
$1,258,670
Notable Sources of Revenue Percent of Total Revenue
Contributions $73,645
20.4%
Program Services $0
Investment Income $10,924
3.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,445
1.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $65,093
18.0%
Other Revenue $58,576
16.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $57,930
14.8%
Professional Fundraising Fees $0
Other Salaries and Wages $104,128
26.6%
Assets/Debt
Total Assets $1,265,440
Total Liabilities $6,770
Net Assets $1,258,670
Club or Co-Op Income
Initiation Fees & Contributions $73,645
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$381,468
Expenses
$357,789
Net Income
$23,679
Net Assets
$1,289,766
Notable Sources of Revenue Percent of Total Revenue
Contributions $79,275
20.8%
Program Services $0
Investment Income $1,039
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,495
0.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $88,387
23.2%
Other Revenue $52,316
13.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $51,074
14.3%
Professional Fundraising Fees $0
Other Salaries and Wages $103,291
28.9%
Assets/Debt
Total Assets $1,295,743
Total Liabilities $5,977
Net Assets $1,289,766
Club or Co-Op Income
Initiation Fees & Contributions $79,275
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$318,981
Expenses
$347,461
Net Income
-$28,480
Net Assets
$1,266,087
Notable Sources of Revenue Percent of Total Revenue
Contributions $75,950
23.8%
Program Services $0
Investment Income $10,736
3.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,765
0.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $31,974
10.0%
Other Revenue $45,893
14.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $144,614
41.6%
Assets/Debt
Total Assets $1,272,024
Total Liabilities $5,937
Net Assets $1,266,087
Club or Co-Op Income
Initiation Fees & Contributions $75,950
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$331,401
Expenses
$347,677
Net Income
-$16,276
Net Assets
$1,294,567
Notable Sources of Revenue Percent of Total Revenue
Contributions $68,840
20.8%
Program Services $0
Investment Income $12,638
3.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,645
0.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $84,710
25.6%
Other Revenue $5,294
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $142,083
40.9%
Assets/Debt
Total Assets $1,300,988
Total Liabilities $6,421
Net Assets $1,294,567
Club or Co-Op Income
Initiation Fees & Contributions $68,840
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$253,693
Expenses
$322,863
Net Income
-$69,170
Net Assets
$1,310,843
Notable Sources of Revenue Percent of Total Revenue
Contributions $40,000
15.8%
Program Services $0
Investment Income $11,321
4.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $1,995
0.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $46,531
18.3%
Other Revenue $13,711
5.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $143,836
44.6%
Assets/Debt
Total Assets $1,369,742
Total Liabilities $58,899
Net Assets $1,310,843
Club or Co-Op Income
Initiation Fees & Contributions $40,000
Income From Public Use of Club Facilities $0

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

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

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

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

PDF

About This Data

What Is This Data?

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

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

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