Subway Supervisors Association

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Representation of union members in contract negotiations with the employer for wages, health, welfare and pension benefits and working conditions.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 13-2600913) · Dispute this line
501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$1.7M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $109K a year · 4% of revenue · last 5 filings
A surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$1.7M
to officers and key staff · 57% of spending
Pay to officers and key staff is 57% of spending.
Part VII, Section A
13.5 mo
of spending, in cash
13.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$791K
15% of total assets
Liabilities are 15% of assets.
Pt X · Ln 26
Independent board members
1
of 45 voting members
1 of 45 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$3.1M
+8% vs prior year
Spent
$3.0M
Net assets
$4.5M
By yearFY2020–FY2024
Revenue
$3.1M
FY2024▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$2.6M
FY2022$2.8M
FY2023$2.9M
FY2024$3.1M
Expenses
$3.0M
FY2024▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.9M
FY2021$2.8M
FY2022$2.8M
FY2023$3.2M
FY2024$3.0M
Net assets
$4.5M
FY2024▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.0M
FY2021$4.9M
FY2022$4.9M
FY2023$4.5M
FY2024$4.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

49 people listed on the 990; $1.7M paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$268,638Pt VII · Sec A
$226,190Pt VII · Sec A
Executive VP
$162,267Pt VII · Sec A
Recording Secretary
$161,767Pt VII · Sec A
Section Vice President
$160,891Pt VII · Sec A
Section Vice President
$153,617Pt VII · Sec A
Executive Adminstrator
$152,233Pt VII · Sec A
Grievance and Discipline D
$123,846Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
William Torres$268,638$240,503$206,246$176,979$176,229
Michael Carrube$226,190$235,827$204,559$203,783$203,027
Thomas Tocco$161,767$176,274$150,216$154,923$150,593
John Deliso$162,267$174,610$147,907$147,786$146,386
Laurence Freader$153,617$160,919$137,631$137,081$131,719
Frank Ianno$160,891$155,453$132,795$131,719$126,907
Giuseppe Sarcona$111,015$159,098$128,857$133,019$129,313
David Walter$152,233$157,805$132,944$132,875$129,919

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Subway Supervisors Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for workers in contract talks for pay, benefits, and better conditions.

Questions for Subway Supervisors Association

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1 program · in their own filed words · FY2024
01

Representation of union members in negotiations with the employer for wages, health, welfare and pension benefits and working conditions.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 13-2600913) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Fees for servicesLn 2g$3.1M
Other incomeLn 4–11$12K
Investment incomeLn 3$122
Money outPt IX
$3.0M
Ln 25
Owns and owesPt X
$4.5M
net assets · Ln 32
Cash and savingsLn 1–2$3.3M
Total assetsLn 16$5.3M
LiabilitiesLn 26$791K
PeoplePt VI, VII
49
listed · VII A
PaidVII A46
Voting boardVI 1a45
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.1M
Investment incomeLn 3$122
Other incomeLn 4–11$12K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$3.3M
Cash and savings togetherLn 1–2$3.3M
Accounts receivableLn 4$170K
Prepaid expenses and deferred chargesLn 9$29K
Land, buildings, equipmentLn 10c$5K
Other assetsLn 15$1.7M
Total assetsLn 16$5.3M
LiabilitiesLn 26$791K
Net assetsLn 32$4.5M
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.5M$3.3M
Land, buildings, equipmentLn 10c$10K$5K
Total assetsLn 16$5.4M$5.3M
LiabilitiesLn 26$820K$791K
Net assetsLn 32$4.5M$4.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$1.6M
Other salaries and wagesLn 7$336K
Pension plan contributionsLn 8$5K
Payroll taxesLn 10$131K
Legal feesLn 11b$363K
Accounting feesLn 11c$25K
Other fees for servicesLn 11g$143K
Office expensesLn 13$31K
TravelLn 17$4K
Conferences, conventions and meetingsLn 19$18K
Depreciation, depletion and amortizationLn 22$5K
InsuranceLn 23$24K
Other expenses (24a–d)Ln 24$192K
All other expensesLn 24e$124K
Total functional expensesLn 25$3.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Sep 22, 2025 $3.1M$3.0M$98K$4.5M 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $2.9M$3.2M−$312K$4.5M 990 PDF
FY2022Filed with the IRS Nov 9, 2023 $2.8M$2.8M−$30K$4.9M 990 PDF
FY2021Filed with the IRS Nov 10, 2022 $2.6M$2.8M−$165K$4.9M 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $2.7M$2.9M−$137K$5.0M 990 PDF

Schedules filed Part IV

A · Public support I · Grants J · Pay O · Explanations
See the full FY2024 990
Part I · Summary $3,079,124 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $2,854,674$3,067,002
I-10 Investment incomePrior year $104$122
I-11 Other revenuePrior year $3,966$12,000
I-12 Total revenuePrior year $2,858,744$3,079,124
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,151,085$2,049,810
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,020,056$931,048
I-18 Total expensesPrior year $3,171,141$2,980,858
I-19 Revenue less expensesPrior year −$312,397$98,266
Part VI · Governance 1 of 45 board members independent, 4 to look at
VI-1a Voting members of the governing body45
VI-1b Independent voting members1
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $3,079,124 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,067,002$3,067,002
VIII-3 Investment incomeExcluded from tax $122$122
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $12,000$12,000
VIII-12 Total revenueRelated to mission $3,079,002 · Unrelated business $0 · Excluded from tax $122$3,079,124
Part IX · Statement of functional expenses $2,980,858 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)$1,577,927
IX-7 Other salaries and wages$335,833
IX-8 Pension plan contributions$5,019
IX-10 Payroll taxes$131,031
IX-11b Legal fees$363,112
IX-11c Accounting fees$25,277
IX-11g Other fees for services$143,060
IX-13 Office expenses$31,154
IX-17 Travel$4,449
IX-19 Conferences, conventions and meetings$18,355
IX-22 Depreciation, depletion and amortization$4,602
IX-23 Insurance$24,289
IX-24 Other expenses (24a–d)$192,444
IX-24e All other expenses$124,306
IX-25 Total functional expenses$2,980,858
Part X · Balance sheet $5,262,356 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $3,495,328$3,346,410
X-4 Accounts receivableStart of year $121,398$170,367
X-9 Prepaid expenses and deferred chargesStart of year $19,735$28,904
X-10c Land, buildings and equipment, netStart of year $9,682$5,079
X-15 Other assetsStart of year $1,711,596$1,711,596
X-16 Total assetsStart of year $5,357,739$5,262,356
X-17 Accounts payable and accrued expensesStart of year $819,826$791,210
X-26 Total liabilitiesStart of year $819,826$791,210
X-27 Net assets without donor restrictionsStart of year $4,537,913$4,471,146
X-32 Total net assets or fund balancesStart of year $4,537,913$4,471,146
X-33 Total liabilities and net assetsStart of year $5,357,739$5,262,356
Part XI · Reconciliation of net assets $4,471,146 net assets at year end
XI-1 Total revenue$3,079,124
XI-2 Total expenses$2,980,858
XI-3 Revenue less expenses$98,266
XI-4 Net assets at start of year$4,537,913
XI-8 Prior period adjustments−$165,033
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,471,146

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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