Nonprofit · EIN 36-4096924
INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA
Also known as 238 LOCAL
Tax-exempt · ROSEVILLE, MI 48066
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990-EZ | $37,725 | $32,833 | $4,892 | $110,755 | – | $110,755 |
| March 31, 2024 | 990-EZ | $96,515 | $53,796 | $42,719 | $111,080 | – | $111,080 |
| March 31, 2023 | 990-EZ | $29,523 | $21,900 | $7,623 | $68,361 | – | $68,361 |
Financial details: 990-EZ for the year ended March 31, 2025
Revenue
- Membership dues
- $36,955
- Investment income
- $770
Expenses
- Compensation of officers, directors and key employees
- $15,077
- Salaries, compensation and benefits (total)
- $15,387
- Professional fees and payments to contractors
- $3,800
- Other expenses
- $13,646
Balance sheet and other
- Total assets, start of year
- $111,080
- Total assets, end of year
- $110,755
- Total liabilities, end of year
- –
- Net assets, end of year
- $110,755
- Cash, savings and investments
- $100,240
- Gross receipts
- $37,725
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-EZ for the year ended March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EVAN MCCALLISTER | PRESIDENT | 10 | $4,572 |
| SCOTT BIEDERMAN | VICE PRESIDE | 5 | $3,991 |
| JOEL ERNST | PAST TRUSTEE | 1 | $2,326 |
| DAN PETTENGILL | PAST PRESIDE | 10 | $1,784 |
| EMILY KENNEDY | PAST REC SEC | 2 | $1,318 |
| ROB CHRISTENSON | PAST REC SEC | 2 | $466 |
| CANDY KYARSGAARD | FINANCIAL SE | 3 | $310 |
| TYLER RENKES | RECORDING SE | 2 | $310 |
990-EZ for the year ended March 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT BIEDERMAN | FINANCIAL SE | 5 | $10,081 |
| EVAN MCCALLISTER | VICE PRESIDE | 5 | $8,882 |
| JOEL ERNST | 2ND VICE PRE | 5 | $8,432 |
| DAN PETTENGILL | PRESIDENT | 10 | $8,162 |
| ROB CHRISTENSON | RECORDING SE | 1 | $2,681 |
| MATT MARTENS | TRUSTEE | 1 | $0 |
| EMILY KENNEDY | TRUSTEE | 1 | $0 |
990-EZ for the year ended March 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAN PETTENGILL | PRESIDENT | 10 | $2,882 |
| JOEL ERNST | 2ND VICE PRE | 5 | $2,701 |
| SCOTT BIEDERMAN | FINANCIAL SE | 5 | $2,701 |
| EVAN MCCALLISTER | VICE PRESIDE | 5 | $2,582 |
| MATT MARTENS | TRUSTEE | 1 | $0 |
| EMILY KENNEDY | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 25510 KELLY RD, ROSEVILLE, MI 48066-4932
- In care of
- % INTL UNION SPFPA LOCAL 238
- Mailing address (990-N for 2019)
- 25510 KELLY ROAD, ROSEVILLE MI 48066
- Principal officer (990-N for 2019)
- MIKE CHRISMAN, 1105 S MAIN STREET APT 1, ALBANY IL 61230
- Signed the 990-EZ
- DONALD W EAGLE, INTL TREASURER
- Phone
- (586) 772-7250
- Return prepared by
- CENKO VENDITTELLI HAYNES AND TOKARZ PLC
Mission
REPRESENTATION OF UNION MEMBERSHIP (COLLECTIVE BARGAINING, NEGOTIATIONS, GRIEVANCES, ETC...)
Program accomplishments
- REPRESENTATION OF UNION MEMBERSHIP (COLLECTIVE BARGAINING, NEGOTIATIONS, GRIEVANCES, ETC..); APPROXIMATELY 112 MEMBERS
- REPRESENTATION OF UNION MEMBERSHIP (COLLECTIVE BARGAINING, NEGOTIATIONS, GRIEVANCES, ETC..); APPROXIMATELY 112 MEMBERS
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990-EZ on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 36-4096924
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1949
- Accounting year ends
- March
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $110,755
- Income (IRS master file)
- $37,725
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | March 2025 | $37,725 | $32,833 | $110,755 | XML |
| 990-EZ | March 2024 | $96,515 | $53,796 | $111,080 | XML |
| 990-EZ | March 2023 | $29,523 | $21,900 | $68,361 | XML |
| 990-EZ | March 2022 | – | – | – | IRS |
| 990-N for 2019 Officer: MIKE CHRISMAN | March 31, 2020 | ≤ $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 36-4096924).
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 36-4096924.
- 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 1949.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. 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-EZ for the year ended March 2025.
- Who is the principal officer of INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA?
- The 990-N for 2019 names MIKE CHRISMAN.
- Who are the officers and directors of INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA?
- The 990-EZ for the year ended March 31, 2025 lists 8 people; 8 received compensation from the organization, the highest $4,572 (EVAN MCCALLISTER, PRESIDENT).
- How much revenue does INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA have?
- On its 990-EZ for the year ended March 31, 2025 it reported revenue of $37,725, expenses of $32,833 and total assets of $110,755 at year end.
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