Empire State Supervisors & Administrators Association

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Professional Association providing legal and negotiating services to assist members in collective bargaining and employmnet related litigation.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
$138K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $53K a year · 6% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$138K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 10.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 15 voting members
Concern: none of 15 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$900K
-0.8% vs prior year
Spent
$874K
To programs
100%
Net assets
$762K
By yearFY2021–FY2025
Revenue
$900K
FY2025▼ -0.8%
Tap a bar for its year
Revenue by fiscal year
FY2021$774K
FY2022$806K
FY2023$873K
FY2024$907K
FY2025$900K
Expenses
$874K
FY2025▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2021$721K
FY2022$747K
FY2023$810K
FY2024$845K
FY2025$874K
Net assets
$762K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021$551K
FY2022$610K
FY2023$674K
FY2024$736K
FY2025$762K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1998.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $874K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $138K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$66,500Pt VII · Sec A
$25,600Pt VII · Sec A
Vice Preside
$6,300Pt VII · Sec A
Vice Preside
$6,300Pt VII · Sec A
Vice Preside
$6,300Pt VII · Sec A
Vice Preside
$6,300Pt VII · Sec A
Executive Vi
$6,300Pt VII · Sec A
Vice Preside
$6,000Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Carol Conklin-Spillane$66,500$67,500$80,331$60,000$42,500
Charles Z Gold$25,600$22,900$22,000$21,300—
Zbynek Gold————$21,000
Brian Farrell$6,300$6,500$6,000$6,000$6,000
Albert Voorneveld$6,300$6,000$6,000$6,000$6,000
Lisa O'Neill$6,300$1,800———
Jesimae Ossorio$6,300$1,800———
John Rickert$6,300$6,000$6,000——

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 Empire State Supervisors & Administrators Association executive salaries →

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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 members in contract negotiations and employment legal disputes.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Provided legal and negotiating services for its members in collective bargaining and employment related litigation.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$900K
Ln 12
Gifts and grantsLn 1h$876K
Investment incomeLn 3$24K
Money outPt IX
$874K
Ln 25
Programscol B$874K
Owns and owesPt X
$762K
net assets · Ln 32
Cash and savingsLn 1–2$762K
Total assetsLn 16$762K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A10
Voting boardVI 1a15
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$876K
Investment incomeLn 3$24K
Total revenueLn 12$900K
Assets in detailPt X, end of year
CashLn 1$328K
SavingsLn 2$434K
Cash and savings togetherLn 1–2$762K
Total assetsLn 16$762K
LiabilitiesLn 26$0
Net assetsLn 32$762K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$736K$762K
Total assetsLn 16$736K$762K
LiabilitiesLn 26$0$0
Net assetsLn 32$736K$762K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$79K$79K
Pay of current officers, directors and key staffLn 5$147K$147K
Legal feesLn 11b$452K$452K
Accounting feesLn 11c$1K$1K
Office expensesLn 13$25K$25K
TravelLn 17$7K$7K
Conferences, conventions and meetingsLn 19$50K$50K
Other expenses (24a–d)Ln 24$113K$113K
Total functional expensesLn 25$874K$874K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $900K$874K$26K$762K 990 PDF
FY2024 $907K$845K$62K$736K 990 PDF
FY2023 $873K$810K$63K$674K 990 PDF
FY2022 $806K$747K$59K$610K 990 PDF
FY2021 $774K$721K$53K$551K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $900,111 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $856,734$875,854
I-9 Program service revenuePrior year $40,785$0
I-10 Investment incomePrior year $9,878$24,257
I-11 Other revenue$0
I-12 Total revenuePrior year $907,397$900,111
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $77,709$78,738
I-15 Salaries and benefitsPrior year $134,000$147,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $633,243$648,269
I-18 Total expensesPrior year $844,952$874,007
I-19 Revenue less expensesPrior year $62,445$26,104
Part VI · Governance 0 of 15 board members independent, 3 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members0
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $900,111 across 5 lines filed
VIII-1b Membership dues$837,248
VIII-1f All other contributions, gifts and grants$38,606
VIII-1h Total contributions, gifts and grants$875,854
VIII-3 Investment incomeExcluded from tax $24,257$24,257
VIII-12 Total revenueExcluded from tax $24,257$900,111
Part IX · Statement of functional expenses $874,007 across 8 lines filed
IX-4 Benefits paid to or for membersPrograms $78,738$78,738
IX-5 Pay of current officers, directors and key staffPrograms $147,000$147,000
IX-11b Legal feesPrograms $451,964$451,964
IX-11c Accounting feesPrograms $1,224$1,224
IX-13 Office expensesPrograms $25,496$25,496
IX-17 TravelPrograms $6,530$6,530
IX-19 Conferences, conventions and meetingsPrograms $49,983$49,983
IX-24 Other expenses (24a–d)Programs $113,072$113,072
IX-25 Total functional expensesPrograms $874,007 · Management $0 · Fundraising $0$874,007
Part X · Balance sheet $762,182 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $326,200$328,047
X-2 Savings and temporary cash investmentsStart of year $409,878$434,135
X-16 Total assetsStart of year $736,078$762,182
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $736,078$762,182
X-32 Total net assets or fund balancesStart of year $736,078$762,182
X-33 Total liabilities and net assetsStart of year $736,078$762,182
Part XI · Reconciliation of net assets $762,182 net assets at year end
XI-1 Total revenue$900,111
XI-2 Total expenses$874,007
XI-3 Revenue less expenses$26,104
XI-4 Net assets at start of year$736,078
XI-10 Net assets at end of year$762,182

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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