Nonprofit · EIN 25-1065711
INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA
Also known as 502 LOCAL SPFPA
Tax-exempt · PITTSBURGH, PA 15227
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $317,431 | $297,686 | $19,745 | $440,318 | $17,444 | $422,874 |
| March 31, 2025 | 990 | $309,359 | $295,052 | $14,307 | $407,553 | $4,424 | $403,129 |
| March 31, 2024 | 990 | $341,601 | $334,100 | $7,501 | $393,677 | $4,855 | $388,822 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $313,655
- Membership dues
- $313,655
- Program service revenue
- $0
- Investment income
- $1,518
- Other revenue
- $2,258
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $127,308
- Other salaries and wages
- $6,405
- Salaries, compensation and benefits (total)
- $144,831
- Professional fundraising fees
- $0
- Legal fees
- $3,524
- Accounting fees
- $2,325
Balance sheet and other
- Total assets, start of year
- $407,553
- Total assets, end of year
- $440,318
- Total liabilities, end of year
- $17,444
- Net assets, end of year
- $422,874
- Net assets without donor restrictions
- $422,874
- Gross receipts
- $317,431
- Employees
- 0
- Volunteers
- 0
- State of legal domicile
- PA
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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steven Larkin | President Officer | 10 | $36,102 |
| Michael Young | Vice Pres Officer | 10 | $28,723 |
| David Szulkowski | Fin Sec Tres Officer | 10 | $23,916 |
| Thomas Hearn | Vice Pres Officer | 10 | $17,484 |
| J Dan Oeler | Vice Pres Officer | 10 | $13,557 |
| Aaron Cook | Trustee Officer | 5 | $7,526 |
990 for the year ended March 31, 2025: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steven Larkin | President Officer | 10 | $35,055 |
| Thomas Hearn | Vice Pres Officer | 10 | $34,033 |
| Michael Young | Vice Pres Officer | 10 | $27,905 |
| David Szulkowski | Fin Sec Tres Officer | 10 | $18,478 |
990 for the year ended March 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steven Larkin | President Officer | 10 | $34,033 |
| Thomas Hearn | Vice Pres Officer | 10 | $33,046 |
| Michael Young | Vice Pres Officer | 10 | $26,907 |
| J Daniel Oeler | Fin Sec Tres Officer | 10 | $22,544 |
Address and contacts
- Address (IRS master file)
- PO BOX 98130, PITTSBURGH, PA 15227-0530
- In care of
- % J DANIEL OELER FIN SEC
- Principal officer (990 for 2025)
- David Szulkowski, 523 Parallel Avenue, Pittsburgh, PA 15210
- Signed the 990
- David Szulkowski, Fin Sec/ Treasuer
- Phone
- (412) 260-9549
- Return prepared by
- Eric Rossi CPA LLC
Mission
Collective bargaining and union representation
Program accomplishments
- Labor Union Representation and Collective Bargaining
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 | 990 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
- 25-1065711
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1958
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $440,318
- Income (IRS master file)
- $317,431
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $317,431 | $297,686 | $440,318 | XML |
| 990 | March 2025 | $309,359 | $295,052 | $407,553 | XML |
| 990 | March 2024 | $341,601 | $334,100 | $393,677 | XML |
| 990 | March 2023 | $297,962 | $303,047 | $385,082 | IRS |
| 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 25-1065711).
Questions about INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA
- What is the EIN of INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA?
- The employer identification number (EIN) of INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA is 25-1065711.
- Is INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1958.
- Are donations to INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA 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 SECURITY POLICE FIRE PROFESSIONALS OF AMERICA due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA?
- The 990 for the year ended March 31, 2026 names David Szulkowski.
- Who are the officers and directors of INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA?
- The 990 for the year ended March 31, 2026 lists 6 people; 6 received compensation from the organization, the highest $36,102 (Steven Larkin, President).
- How much revenue does INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $317,431, expenses of $297,686 and total assets of $440,318 at year end.
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