Suffolk County Correction Officers Association

The information for Suffolk County Correction Officers Association is as of the organization's most recent filing in December 2020. This organization is located in Ridge, NY. It has been in existence for 35 years, following its founding in 1985.

Organization Classification

The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.

The Suffolk County Correction Officers Association's NTEE code is I03. The "I" tells us that the organization is classified along with Professional Societies & Associations within the Crime & Legal-Related major group area. The "03" tells us that the organization falls specifically within the Crime, Legal-Related major classification. The NTEE describes organizations in this category as those that bring together individuals or organizations with a common professional or vocational interest within the Crime, Legal Related major group area.

This organization is governed by a 501(c)(5) section of the Internal Revenue Code. The IRS describes these organizations as Labor, Agricultural and Horticultural Organizations.

The mission of the Suffolk County Correction Officers Association is to serve as a union for correction officers.

Program Areas

The Correction Officers Union for the Benefit of Members is a specific program area within the general fund. It focuses on reporting all revenues, support, and functional expenses that are dedicated to serving the members of the union.

Organization Staffing

The Suffolk County Correction Officers Association is run by Louis Viscusi, who serves as the President of the organization. The organization has a small labor force, consisting of only 3 employees. None of the employees are paid over $100k per year, and there are no volunteers supporting the organization's work.

Board Governance

The Suffolk County Correction Officers Association appears to be well-governed based on the provided information. The organization has 7 voting members, all of whom are independent, indicating a fair and unbiased decision-making process. The absence of potential conflicts of interest further supports the organization's commitment to ethical governance. The fact that the board meetings and committee meetings are documented demonstrates transparency and accountability within the organization. This documentation ensures that decisions and discussions are recorded and can be reviewed by board members and other stakeholders when necessary. While the organization does not have a conflict of interest policy or require disclosure of conflicts, the substantiation and review of leadership and officer salaries indicate a commitment to ensuring fair compensation practices. This suggests that the organization values transparency and fairness in its financial management. Additionally, the organization provides copies of the 990 form, which contains important financial information, to the board prior to filing. This practice allows board members to review and understand the organization's financial status, further enhancing transparency and accountability. Overall, the Suffolk County Correction Officers Association demonstrates strong governance practices through its commitment to transparency, accountability, and fair decision-making. However, it could benefit from implementing policies such as a conflict of interest policy, a whistleblower policy, and a document retention policy to further strengthen its governance framework.

Organization Growth

The Suffolk County Correction Officers Association has experienced growth over the given time period. Contributions and grants received by the organization increased from $844.2K in 2014 to $972.4K in 2020. Additionally, other revenue increased from $9.9K in 2014 to $19.7K in 2020. Total revenue also saw growth, rising from $780.6K in 2014 to $983.4K in 2020. The number of employees also increased from 2 in 2014 to 3 in 2020. However, there were some decreases in certain areas, such as program service revenue, employee salaries, and total expenses. Overall, the organization has shown signs of growth over the given time period.