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Nonprofit · EIN 36-1635410

POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA

Also known as Polish National Alliance of the United States of NA Council 84

Tax-exempt · CHICAGO, IL 60646

Financials

$51.7M$51.5M2023$45.6M$46M2024
Revenue Expenses · by fiscal year end
Financials of POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$45,573,316$45,964,288-$390,972$449,100,002$431,473,273$17,626,729
December 31, 2023990$51,684,460$51,481,939$202,521$450,984,748$431,818,941$19,165,807
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$25,482,946
Investment income
$19,945,386
Net gain from sales of assets
$92,813
Other revenue
$144,984

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$38,022,830
Compensation of officers, directors and key employees
$915,126
Other salaries and wages
$1,963,536
Salaries, compensation and benefits (total)
$3,623,346
Professional fundraising fees
$0
Legal fees
$76,248
Accounting fees
$140,140
Occupancy
$791,858
Travel
$42,341
Depreciation
$107,776
Program services (functional)
$45,964,288

Balance sheet and other

Total assets, start of year
$450,984,748
Total assets, end of year
$449,100,002
Total liabilities, end of year
$431,473,273
Net assets, end of year
$17,626,729
Land, buildings and equipment
$2,448,082
Publicly traded securities
$429,133,581
Gross receipts
$108,824,389
Employees
42
Volunteers
750
Year formed
1880
State of legal domicile
IL

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.

NameTitleHours / weekCompensationOther / benefits
Frank J SpulaPresident & CEO
Officer
50$289,052$28,164
James GuraChief Finl Officer45$199,255$31,245
Alicja KuklinskaNational Secy
Officer
45$186,477$30,329
Anthony Nowak PrzygodzkiTreasurer
Officer
45$174,928$32,455
Edward ZavaskiDirector
Trustee or director
5$31,434$0
Greg ChileckiDirector
Trustee or director
5$30,163$0
Jeffrey TwardyDirector
Trustee or director
5$29,269$0
Mary SrodonDirector
Trustee or director
5$28,725$0
Wesley MusialVice Chair
Trustee or director
5$27,130$0
Anna WierzbickiDirector
Trustee or director
5$27,000$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensationOther / benefits
Frank J SpulaPresident & CEO
Officer
50$269,348$26,170
James GuraChief Finl Officer45$182,606$28,835
Alicja KuklinskaNational Secy
Officer
45$169,243$27,920
Steve TokarskiTreasurer
Officer
45$173,977$10,076
Marlene JohnsonHR Manager40$116,123$20,366
Marian GrabowskiVice President
Officer
10$44,690$12,814
Jeffrey TwardyDirector
Trustee or director
5$23,306$0
Teresa ShermanDirector
Trustee or director
5$21,675$0
Irene HercikDirector
Trustee or director
5$20,850$0
Val PawlosDirector
Trustee or director
5$20,540$0
Anthony NowakDirector
Trustee or director
5$19,962$0
Wesley MusialVice Chair
Trustee or director
5$19,907$0

Address and contacts

Address (IRS master file)
6100 N CICERO AVE, CHICAGO, IL 60646-4304
Mailing address (990-N for 2013)
7 Norwood Court, Staten Island NY 10304
Principal officer (990 for 2024)
Frank J Spula, 6100 N Cicero Ave, Chicago, IL 606464304
Principal officer (990-N for 2013)
Barbara R Blyskal, 7 Norwood Court, Staten Island NY 10304
Signed the 990
FRANK J SPULA, President
Phone
(773) 286-0500
Return prepared by
Frank J Baker & Company Ltd

Mission

The Polish National Alliance of the US of NA is a fraternal benefit society that provides high quality insurance and financial products, as well as fraternal activities for the members.

990 for the year ended December 31, 2024

Program accomplishments

  • To provide high quality life insurance and retirement products to PNA members as a fraternal life insurance company, as well as fraternal activities for the benefit of the membership.
    Expenses $45,964,288

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
36-1635410
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Donations deductible (Pub 78)
Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes
Exempt since
1940
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0071 (141 member organizations)
Assets (IRS master file)
$449,100,002
Income (IRS master file)
$108,824,389

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$45,573,316$45,964,288$449,100,002XML
990December 2023$51,684,460$51,481,939$450,984,748XML
990December 2022$33,983,370$34,287,578$440,038,749IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS
990-N for 2013
Officer: Barbara R Blyskal
December 31, 2013≤ $50,000 receipts––e-Postcard

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 36-1635410).

Questions about POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA

What is the EIN of POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA?
The employer identification number (EIN) of POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA is 36-1635410.
Is POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1940.
Are donations to POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes).
Which annual return does POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH 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 POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA 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 POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA 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 POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA?
The 990 for the year ended December 31, 2024 names Frank J Spula.
Who are the officers and directors of POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA?
The 990 for the year ended December 31, 2024 lists 10 people; 10 received compensation from the organization, the highest $289,052 (Frank J Spula, President & CEO).
How much revenue does POLISH NATIONAL ALLIANCE OF THE UNITED STATES OF NORTH AMERICA have?
On its 990 for the year ended December 31, 2024 it reported revenue of $45,573,316, expenses of $45,964,288 and total assets of $449,100,002 at year end.

Organizations in its group exemption (141)

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