Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Somerville Police Employees Association
EIN 04-3040433 • 501(c)5 • Somerville, MA
Revoked
Profile
LABOR UNION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 5.6% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Up$238,617
Up $49,517 (+26%) from 2024
Liabilities
Down$3,114
Down $397 (-11%) from 2024
Net Assets
Up$235,503
Up $49,914 (+27%) from 2024
Revenue
Up$135,041
Up $11,101 (+9.0%) from 2024
Expenses
Down$85,127
Down $5,494 (-6.1%) from 2024
Net Income
Up$49,914
Up $16,595 (+50%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $238,617
- Liabilities
- $3,114
- Net assets
- $235,503
- Revenue
- $135,041
- Expenses
- $85,127
- Net income
- $49,914
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2024 to Oct 31, 2025
- Signed
- Jan 25, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $143,631
Mission and Program Overview
Mission
LABOR UNION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE REPRESENTATION TO MEMBERS FOR ARBITRATION, HEARINGS, CONTRACT NEGOTIATIONS, CONVENTIONS AND ASSOCIATIONS. PROMOTE SOCIAL WELFARE AND KEEP MORAL POSITIVE. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MATTHEW KHOURY | President | - | $7,500 | - | $7,500 |
| PRISCILLA L RIBEIRO | Treasurer | - | $2,500 | - | $2,500 |
| ROBERT HARTSGROVE | Vice President | - | $1,875 | - | $1,875 |
| RYAN SULLIVAN | Secretary | - | $1,875 | - | $1,875 |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| National Night Out | $9,330 | $8,590 | $8,590 | $0 |
| Total Events | $9,330 | $8,590 | $8,590 | $0 |
Filing and Contact Details
Filer
- Filer Name
- Somerville Police Employees Association
- EIN
- 04-3040433
- Phone
- 6176251600
- Address
- 220 WASHINGTON STREET, SOMERVILLE, MA 02143
Signing Officer
- Name
- Priscilla Ribeiro
- Title
- Treasurer
- Phone
- 6176251600
- Signed
- 2026-01-25
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Diane Monestere-gauthier CPA
- Address
- P O BOX 1558, SHELBYVILLE, TN 37162
- Preparer
- Diane G Monestere-gauthier
- Phone
- 9786579187
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interest income. Amount: 12.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 170.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: charitable donations. Amount: 3,805. Description: payroll taxes. Amount: 1,607. Description: payroll service fees. Amount: 836. Description: annual report fee. Amount: 19. Description: honor guard costs. Amount: 10,266. Description: conference, convention, meeting expenses. Amount: 865. Description: supplies. Amount: 175. Total to form 990-ez, line 16: 17,573.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 425. End of year amount: 255.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accrued expenses. Beg. Of year amount: 3,511. End of year amount: 3,114.”
Raw XML Appendix139 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 2366 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PRISCILLA RIBEIRO |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6176251600 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 220 WASHINGTON STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SOMERVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02143 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 188675 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 238362 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4039 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 49914 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 50935 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 189100 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 238617 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 8590 |
| IRS990EZ/GrossReceiptsAmt | 0 | 143631 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 123990 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 185589 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 235503 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 185589 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 235503 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 170 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 7500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 2500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 1875 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 1875 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MATTHEW KHOURY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | PRISCILLA L RIBEIRO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROBERT HARTSGROVE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RYAN SULLIVAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 425 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 255 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 17573 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 12 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LABOR UNION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 333 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 7000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE REPRESENTATION TO MEMBERS FOR ARBITRATION, HEARINGS, CONTRACT NEGOTIATIONS, CONVENTIONS AND ASSOCIATIONS. PROMOTE SOCIAL WELFARE AND KEEP MORAL POSITIVE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 13750 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 8590 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 3511 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3114 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 85127 |
| IRS990EZ/TotalRevenueAmt | 0 | 135041 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SPDUNION.ORG |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 740 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 740 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 8590 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | NATIONAL NIGHT OUT |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 9330 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 9330 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 8590 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 8590 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 0 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 8590 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 8590 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 12. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DEPRECIATION. AMOUNT: 170. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: CHARITABLE DONATIONS. AMOUNT: 3,805. DESCRIPTION: PAYROLL TAXES. AMOUNT: 1,607. DESCRIPTION: PAYROLL SERVICE FEES. AMOUNT: 836. DESCRIPTION: ANNUAL REPORT FEE. AMOUNT: 19. DESCRIPTION: HONOR GUARD COSTS. AMOUNT: 10,266. DESCRIPTION: CONFERENCE, CONVENTION, MEETING EXPENSES. AMOUNT: 865. DESCRIPTION: SUPPLIES. AMOUNT: 175. TOTAL TO FORM 990-EZ, LINE 16: 17,573. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 425. END OF YEAR AMOUNT: 255. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 3,511. END OF YEAR AMOUNT: 3,114. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PRISCILLA RIBEIRO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6176251600 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOMERVILLE POLICE EMPLOYEES ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOME |
| ReturnHeader/Filer/EIN | 0 | 043040433 |
| ReturnHeader/Filer/PhoneNum | 0 | 6176251600 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 220 WASHINGTON STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SOMERVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02143 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 454025964 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DIANE MONESTERE-GAUTHIER CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O BOX 1558 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SHELBYVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 37162 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9786579187 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DIANE G MONESTERE-GAUTHIER |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-01-25T14:06:36-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-10-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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