Special & Superior Officers Benevolent Association is a 501(c)(5) organization based in West Babylon, New York, registered in 1973, with $1,185,326 in FY2023 revenue. CharityIndex grades it C+.
Revenue (FY2023)
$1.2M
▲ 1.4% vs prior year
Crime & Legal median: $309K
Expenses (FY2023)
$1.4M
Net assets
$137K
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Special & Superior Officers Benevolent Association— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Special & Superior Officers Benevolent Association: 1 mo reserves · -22% margin earns a C+ on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Special & Superior Officers Benevolent Association— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Special & Superior Officers Benevolent Association: 2 of 5 disclosure signals earns a C on this criterion. See the exact thresholds →
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Revenue declined from $1.3M (FY2013) to $1.2M (FY2023) across 11 reported years.
Financial snapshot
Operating margin
-21.7%
Spent more than it raised in the latest fiscal year.
Total assets
$199K
Total liabilities
$62K
Net assets
$137K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2023 | $1,185,326▲1.4% | $1,442,089▲8.0% | $137,040▼65.2% | $199,103▼52.1% | 990 |
| 2022 | $1,168,763▼29.3% | $1,334,815▲3.7% | $393,803▼29.7% | $415,617▼29.5% | 990 |
| 2021 | $1,653,864▲36.4% | $1,286,600▼6.1% | $559,855▲191% | $589,635▼16.5% | 990 |
| 2020 | $1,212,678▼12.7% | $1,369,834▼4.1% | $192,591▼44.9% | $706,114▼19.1% | 990 |
| 2019 | $1,389,571▼0.4% | $1,428,060▼2.1% | $349,747▼9.9% | $872,614▼7.0% | 990 |
| 2018 | $1,395,560▲11.9% | $1,458,686▲13.6% | $388,236▼21.3% | $938,377▲0.5% | 990 |
| 2017 | $1,246,833▼6.2% | $1,284,516▼4.3% | $493,035▼7.1% | $933,646▲0.7% | 990 |
| 2016 | $1,329,493▼7.9% | $1,341,922▼3.0% | $530,718▼2.3% | $926,781▲20.3% | 990 |
| 2015 | $1,442,952▲3.8% | $1,383,223▲4.8% | $543,147▲12.4% | $770,425▼4.6% | 990 |
| 2014 | $1,390,443▲8.5% | $1,319,531▼2.2% | $483,418▲17.2% | $807,558▲5.2% | 990 |
| 2013 | $1,281,770 | $1,349,491▲45.2% | $412,506▼39.8% | $767,292▼20.3% | 990 |
| 2012 | — | $929,319▲10.0% | $684,835▲72.3% | $962,403▲74.7% | 990 |
| 2011 | — | $844,637▼2.4% | $397,533▲7.0% | $550,885▲46.7% | 990 |
| 2010 | — | $865,286▲7.4% | $371,541▼2.5% | $375,569▼2.2% | 990 |
| 2009 | — | $805,589 | $380,941 | $383,941 | 990 |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for Special & Superior Officers Benevolent Association (EIN 23-7200883) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.