Nonprofit · EIN 26-1637561
NATIONAL CORRECTIONAL EMPLOYEES UNION INC
Tax-exempt · HADLEY, MA 01035
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,011,404 | $1,013,876 | -$2,472 | $79,166 | $0 | $79,166 |
| December 31, 2023 | 990 | $878,027 | $845,894 | $32,133 | $81,638 | $0 | $81,638 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $993,588
- Investment income
- $0
- Other revenue
- $17,816
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $308,035
- Other salaries and wages
- $240,521
- Salaries, compensation and benefits (total)
- $624,068
- Professional fundraising fees
- $0
- Legal fees
- $119,611
- Accounting fees
- $7,800
- Occupancy
- $27,617
Balance sheet and other
- Total assets, start of year
- $81,638
- Total assets, end of year
- $79,166
- Total liabilities, end of year
- $0
- Net assets, end of year
- $79,166
- Net assets with donor restrictions
- $79,166
- Gross receipts
- $1,011,404
- Employees
- 7
- Year formed
- 2008
- State of legal domicile
- MA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christopher Murphy | President | 50 | $157,443 |
| Dylan Lucas | clerk Officer | 40 | $81,402 |
| Angel Cotto | Treasurer Officer | 1 | $69,190 |
| Christopher Murphy | President Officer | 40 | $0 |
| John Sibya | Vice President Officer | 1 | $0 |
| Christopher DeCapua | Secretary Officer | 1 | $0 |
| Manual Luna | Vice President Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christopher Murphy | President Officer, Highest-paid employee | 50 | $149,533 |
| Dylan Lucas | Clerk Officer | 40 | $68,622 |
| Angel Cotto | Treasurer Officer | 1 | $55,944 |
| John Sibya | Vice President Officer | 1 | $0 |
| Christopher DeCapua | Secretary Officer | 1 | $0 |
| Manual Luna | Vice President Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 195 RUSSELL STREET SUITE B-13, HADLEY, MA 01035-9530
- In care of
- % CHRISTOPHER MURPHY
- Principal officer (990 for 2024)
- Christopher Murphy, 30 North King Street, Northampton, MA 01060
- Signed the 990
- Christopher Murphy, President
- Phone
- (413) 788-6238
- Website
- www.nceu.org
- Return prepared by
- LaPier Dillon & Associates PC
Mission
To provide legal and union representation for work related contract disputes. To bargain for better benefits, wages, and working conditions for members.
Program accomplishments
- The national union is committed to serve the interests of the membership by maintaining a union that is strong, democratic, and free of corruption. The union provided legal and other support to over 600 members in various correctional employee unions in multiple states.
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 | Not 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
- 26-1637561
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $79,166
- Income (IRS master file)
- $1,011,404
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,011,404 | $1,013,876 | $79,166 | XML |
| 990 | December 2023 | $878,027 | $845,894 | $81,638 | XML |
| 990 | December 2022 | $781,725 | $826,945 | $49,505 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 26-1637561).
Questions about NATIONAL CORRECTIONAL EMPLOYEES UNION INC
- What is the EIN of NATIONAL CORRECTIONAL EMPLOYEES UNION INC?
- The employer identification number (EIN) of NATIONAL CORRECTIONAL EMPLOYEES UNION INC is 26-1637561.
- Is NATIONAL CORRECTIONAL EMPLOYEES UNION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2008.
- Are donations to NATIONAL CORRECTIONAL EMPLOYEES UNION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL CORRECTIONAL EMPLOYEES UNION 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 NATIONAL CORRECTIONAL EMPLOYEES UNION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL CORRECTIONAL EMPLOYEES UNION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NATIONAL CORRECTIONAL EMPLOYEES UNION INC?
- The 990 for the year ended December 31, 2024 names Christopher Murphy.
- Who are the officers and directors of NATIONAL CORRECTIONAL EMPLOYEES UNION INC?
- The 990 for the year ended December 31, 2024 lists 7 people; 3 received compensation from the organization, the highest $157,443 (Christopher Murphy, President).
- How much revenue does NATIONAL CORRECTIONAL EMPLOYEES UNION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,011,404, expenses of $1,013,876 and total assets of $79,166 at year end.
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