Special & Superior Officers Benevolent Association
Revenue
$1.3m
year to 31 August 2025
Expenses
$1.4m
year to 31 August 2025
Total assets
$165k
$96k liabilities
Net assets
$70k
assets less liabilities
Directors and trustees
4
3.2y av
Staff
7
employees, year to 31 August 2025
Left since last filing
0
no seats appear to have opened
Officers and senior staff
8
named in Part VII
Special & Superior Officers Benevolent Association's network
4 people2 organisationsi4 people and 2 organisations on this map.The large node is the subject of this page. Solid lines are what the register itself records (4). Violet dotted lines (3) are likely: the same full name sits on the current board of another organisation in the same register and region. Form 990 filings give names without a person identifier; SEC insider filings carry a CIK. It may be a different person.The board
4 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations in the tables. The network map shows same-name matches as likely links only, never as confirmed.Tenure and departures are observed across annual filings. Observed tenure is a lower bound - a member may have joined before the first year on record. The organisation reported 4 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.| Name | Role as filed | Since | On the board |
|---|---|---|---|
| Frank Ayala | Vice President | 2023 | 3 yrs |
| Jennifer Farrugia | Executive VP | 2024 | 2 yrs |
| Matilde Garcia | Recording Secretary / Trea | 2023 | 3 yrs |
| Ronald Fedrizzi | President | 2023 | 3 yrs |
Under 5 years5 to 6 years6 years or more
Officers and senior leadership
8 listediNamed in Part VII as officers, key employees or highest-compensated staff - not board members, shown for completeness.| Name | Title as filed | On the filings |
|---|---|---|
| Arturo Arena | Organizer / Business Agen | 2024 |
| Arturo Urena | Organizer / Business Agent | 2023 |
| Edgar Garcia | Union Trustee | 2023 |
| Frank Ayala | Vice President | since 2019 |
| Jennifer Farrugia | Executive VP | since 2019 |
| Johnny Brown | Company secretary | since 2019 |
| Matilde Garcia | Vice President | since 2020 |
| Ronald Fedrizzi | President | since 2019 |
Pay and hours
year to 31 August 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.| Name | Title as filed | Hours a week | Pay from the organisation | Related organisations | Other |
|---|---|---|---|---|---|
| Ronald Fedrizzi | President | 37.5 | $314k | $44k | |
| Arturo Urena | Organizer / Business Agent | 37.5 | $113k | $22k | |
| Frank Ayala | Past Vice President | 37.5 | $84k | $22k | |
| Matilde Garcia | Recording Secretary / Treasurer | 37.5 | $74k | $20k | |
| Edgar Garcia | Vice President | 37.5 | $63k | $29k | |
| Jennifer Farrugia | Executive Vice President | 0.25 | $0 | $107k | $22k |
About
- Legal name
- Special & Superior Officers Benevolent Association
- EIN
- 237200883
- Address
- 800 South Sunrise Highway, West Babylon, NY, 11704-6115
- State
- New York
- Mission
- The purpose of the union is to negotiate wages, hours and conditions of employment as well as to promote the interest of its membership. (as filed on the Form 990)
- Activity (NTEE)
- I60Z Crime and legal-related
- IRS classification
- 501(c)05 (tax-exempt under section 501(c)(3) where shown)
- Classified purpose
- Crime & Legal-Related
- Size band
- 4 (IRS master file code)
- Formed
- 1972
- Principal officer
- Ronald Fedrizzi (as named on the Form 990)
- IRS ruling date
- 1 April 1973
- Status
- Code 01 (unconditional exemption)
- Form 990 filings on record
- 2, latest 2024
Most connected
Related organisations (Schedule R)
Longest observed on the filings
≥3years on the filingsFrank Ayala
≥3years on the filingsMatilde Garcia
≥3years on the filingsRonald Fedrizzi
≥2years on the filingsJennifer Farrugia
Latest return
year to 31 August 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 August 2025. US dollars, as filed.- Total assets
- $165k
- Total liabilities
- $96k
- Net assets or fund balances
- $70k
- Contributions and grants received
- $0
- Program service revenue
- $1.3m
- Employees
- 7
Filed finances
1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.| Tax year | Total revenue | Total expenses | Surplus or deficit |
|---|---|---|---|
| 2023 | $1.2m | $1.4m | Deficit $257k |
As filed on the IRS Form 990. US dollars.