Nonprofit · EIN 62-6047128
OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION
Also known as 179 OPEIU
Tax-exempt · CHATTANOOGA, TN 37406
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $137,219 | $100,817 | $36,402 | $303,306 | $0 | $303,306 |
| December 31, 2024 | 990-EZ | $147,214 | $115,583 | $31,631 | $266,904 | $0 | $266,904 |
| December 31, 2023 | 990-EZ | $164,655 | $161,830 | $2,825 | $235,273 | $0 | $235,273 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $134,439
- Other revenue
- $2,780
Expenses
- Grants and similar amounts paid
- $43,028
- Compensation of officers, directors and key employees
- $12,860
- Salaries, compensation and benefits (total)
- $15,005
- Professional fees and payments to contractors
- $2,175
- Occupancy
- $4,704
- Printing, publications and postage
- $1,146
- Other expenses
- $34,759
- Program services (functional)
- $100,817
Balance sheet and other
- Total assets, start of year
- $266,904
- Total assets, end of year
- $303,306
- Total liabilities, end of year
- $0
- Net assets, end of year
- $303,306
- Cash, savings and investments
- $303,306
- Gross receipts
- $137,219
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE NAPOLITANO | VICE PRESIDENT | 5 | $4,100 |
| BRANDEN SEWELL | SECRETARY/TREASURER | 5 | $3,320 |
| RON FREEMAN | PRESIDENT | 5 | $3,020 |
| HOLLY PAGE | RECORDER | 5 | $2,420 |
| JERRY METCALF | TRUSTEE | 5 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RON FREEMAN | PRESIDENT | 5 | $3,600 |
| BRANDEN SEWELL | TREASURER | 5 | $2,820 |
| STEVE NAPOLITANO | VICE PRESIDENT | 5 | $2,520 |
| HOLLY PAGE | SECRETARY | 5 | $1,920 |
| JERRY METCALF | TRUSTEE | 5 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RON FREEMAN | PRESIDENT | 5 | $3,600 |
| BRANDEN SEWELL | TREASURER | 5 | $2,820 |
| STEVE NAPOLITANO | VICE PRESIDENT | 5 | $2,520 |
| HOLLY PAGE | SECRETARY | 5 | $1,920 |
| JERRY METCALF | TRUSTEE | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2715 BELLE ARBOR AVENUE A, CHATTANOOGA, TN 37406-3617
- In care of
- % BRANDON SEWELL
- Signed the 990-EZ
- DEVIN YORK, PRESIDENT
- Phone
- (706) 866-9346
- Return prepared by
- G R RUSH & COMPANY PLLC CPA'S
Mission
UNION MISSION IS TO IMPROVE THE LIVES OF WORKING FAMILIES BY BRINGING ECONOMIC JUSTICE TO THE WORKPLACE AND SOCIAL JUSTICE TO OUR COMMUNITIES.
Program accomplishments
- REPRESENTATION OF MEMBERS TO LABOR RELATIONS BOARD FOR POTENTIAL DISCRIMINATION.Expenses $100,817
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 62-6047128
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0940: OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION
- Assets (IRS master file)
- $303,306
- Income (IRS master file)
- $137,219
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $137,219 | $100,817 | $303,306 | IRS |
| 990-EZ | December 2024 | $147,214 | $115,583 | $266,904 | IRS |
| 990-EZ | December 2023 | $164,655 | $161,830 | $235,273 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | 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 62-6047128).
Questions about OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION
- What is the EIN of OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION?
- The employer identification number (EIN) of OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION is 62-6047128.
- Is OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
- Are donations to OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION 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 OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 4 received compensation from the organization, the highest $4,100 (STEVE NAPOLITANO, VICE PRESIDENT).
- How much revenue does OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $137,219, expenses of $100,817 and total assets of $303,306 at year end.
Other nonprofits in CHATTANOOGA
- ERLANGER HEALTH EIN 88-3616696 · last filed 990 for 2025
- VOLUNTEER BEHAVIORAL HEALTH CARE SYSTEM EIN 62-1589440 · last filed 990 for 2025
- SIGNAL CENTERS INC EIN 62-0587285 · last filed 990 for 2025
- BLOOD ASSURANCE INC EIN 62-0842419 · last filed 990 for 2025
- MCCALLIE SCHOOL INC EIN 62-0475837 · last filed 990 for 2025
- THE BAYLOR SCHOOL EIN 62-0126365 · last filed 990 for 2025
- SISKIN HOSPITAL FOR PHYSICAL REHABILITATION EIN 62-1220402 · last filed 990 for 2025
- CHATTANOOGA C A R E S INC EIN 62-1325543 · last filed 990 for 2025