Civic Intelligence

Polish Union of America Inc

EIN 16-0592770 • 501(c)8 • West Seneca, NY

Profile

The organization is a fraternal benefits society. Its primary mission is to offer life insurance and annuity contracts to its members.

745 Center RoadWest Seneca, NY 14224-2108

www.polishunion.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

1.89x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

100th percentile

17.20x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

13th percentile

-32%

Higher net margin than 13% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

53rd percentile

0.4%

Faster asset growth than 53% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

8th percentile

-46%

Faster revenue growth than 8% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$70,634

Up $288 (+0.4%) from 2017

Liabilities

Up

$133,690

Up $2,789 (+2.1%) from 2017

Net Assets

Down

-$63,056

Down $2,501 (-4.1%) from 2017

Revenue

Down

$7,774

Down $6,543 (-46%) from 2017

Expenses

Down

$10,275

Down $36,476 (-78%) from 2017

Net Income

Up

-$2,501

Up $29,933 (+92%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200KAssets 2010: $394,261Liabilities 2010: $165,102Net Assets 2010: $229,1592010Assets 2011: $234,004Liabilities 2011: $33,773Net Assets 2011: $200,2312011Assets 2012: $203,636Liabilities 2012: $112,671Net Assets 2012: $90,9652012Assets 2013: $186,211Liabilities 2013: $167,849Net Assets 2013: $18,3622013Assets 2014: $174,770Liabilities 2014: $206,901Net Assets 2014: -$32,1312014Assets 2015: $85,352Liabilities 2015: $77,679Net Assets 2015: $7,6732015Assets 2016: $72,288Liabilities 2016: $100,409Net Assets 2016: -$28,1212016Assets 2017: $70,346Liabilities 2017: $130,901Net Assets 2017: -$60,5552017Assets 2018: $70,634Liabilities 2018: $133,690Net Assets 2018: -$63,0562018

Highlighted filing

2018

Assets$70,634
Liabilities$133,690
Net Assets-$63,056

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,155,3922010Expenses 2011: $227,6772011Expenses 2012: $119,9302012Revenue 2013: $18,055Expenses 2013: $90,658Net Income 2013: -$72,6032013Revenue 2014: $38,568Expenses 2014: $89,061Net Income 2014: -$50,4932014Revenue 2015: $149,683Expenses 2015: $109,879Net Income 2015: $39,8042015Revenue 2016: $18,750Expenses 2016: $54,544Net Income 2016: -$35,7942016Revenue 2017: $14,317Expenses 2017: $46,751Net Income 2017: -$32,4342017Revenue 2018: $7,774Expenses 2018: $10,275Net Income 2018: -$2,5012018

Highlighted filing

2018

Revenue$7,774
Expenses$10,275
Net Income-$2,501

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$7,774
Mission and Program Overview

Mission

The organization is a fraternal benefits society. Its primary mission is to offer life insurance and annuity contracts to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$72,073$72,973▲ $900
Investments Other Securities$66,476$66,476→ $0
Cash and Non-Interest-Bearing Accounts$310$1,581▲ $1,271
Accounts Receivable$1,580$1,282▼ $298
Land, Buildings, and Equipment, Net$1,417$917▼ $500
Prepaid Expenses and Deferred Charges$563$378▼ $185
Rtn Earn Endowment Incm Other Fnds$-60,555$-63,056▼ $2,501
Total Assets$70,346$70,634▲ $288
Liabilities
Other Liabilities$34,696$37,362▲ $2,666
Accounts Payable and Accrued Expenses$24,132$23,355▼ $777
Total Liabilities$130,901$133,690▲ $2,789
Net Assets / Fund Balance
Total Net Assets Fund Balance$-60,555$-63,056▼ $2,501
Total Liabilities and Net Assets / Fund Balance$70,346$70,634▲ $288

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$917$181,425$182,342
Other Securities$66,476--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brandon M MachajewskiNational Director
Norbert RatajczykNational Director
Richard J StreckNational Director
Eugenia a HaladyFirst VP/sec
James a ClarkeNat Dir/cont
Rev Matt F NyczNational CHA
James P JozwiakNational Pre
Revenue and Support

Revenue Composition

Contributions and Grants
$3,382
Program Service Revenue
$4,392
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,604
Salaries, Compensation, and Employee Benefits$1,671
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$1,615--$1,615
Fees for Services Accounting$1,500--$1,500
Other Salaries and Wages$1,498--$1,498
Interest$1,085--$1,085
Occupancy$807--$807
Office Expenses$718--$718
Insurance$563--$563
Depreciation Depletion$500--$500
Other Expenses$200--$200
Payroll Taxes$173--$173
Information Technology$120--$120
All Other Expenses$25--$25
Total Functional Expenses$10,275$0$0$10,275
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$72,073$72,973▲ $900
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan From Related Organization$34,396
Funds Held for Fraternal Activities$2,966
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The society is comprised of individuals who become members through fraternal activities or purchase of fraternal benefits. Every member is entitled to elect delegates to the quadrennial convention (every four years). The society's by-laws, constitution and related amendments are proposed and voted on. Officers and directors are also nominated and elected for a four year term.

Form 990, Page 6, Part VI, Line 11B

Form 990 is provided to the board of directors and management. It is read and reviewed by the board, officers and controller prior to filing.

Form 990, Page 6, Part VI, Line 12C

The board of directors monitors compliance with this policy on a continuing basis.

Form 990, Page 6, Part VI, Line 15A

Compensation amounts for top official and other officers are reviewed by the compensation committee of the board of directors and are approved for a four year period by a vote of the society's members through their delegates at the quadrennial convention.

Form 990, Page 6, Part VI, Line 19

These documents are available for inspection during normal business hours.

Filing and Contact Details

Filer

Filer Name
Polish Union of America Inc
EIN
16-0592770
Phone
7166770220
Address
745 CENTER ROAD, WEST SENECA, NY 14224-2108

Signing Officer

Name
James P Jozwiak
Title
National President
Phone
7166770220
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James P Jozwiak
Formed
1915
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
1

Preparer

Firm
Sendziak & Sroda Cpas Pllc
Address
501 JOHN JAMES AUDUBON PARKWAY STE, BUFFALO, NY 14228-1143
Preparer
Robert W Sendziak CPA
Phone
7166360549
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2JAMES P JOZWIAK
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3JAMES P JOZWIAK
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd3true
IRS990ScheduleL/TotalBalanceDueAmt072973
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY IS COMPRISED OF INDIVIDUALS WHO BECOME MEMBERS THROUGH FRATERNAL ACTIVITIES OR PURCHASE OF FRATERNAL BENEFITS. EVERY MEMBER IS ENTITLED TO ELECT DELEGATES TO THE QUADRENNIAL CONVENTION (EVERY FOUR YEARS). THE SOCIETY'S BY-LAWS, CONSTITUTION AND RELATED AMENDMENTS ARE PROPOSED AND VOTED ON. OFFICERS AND DIRECTORS ARE ALSO NOMINATED AND ELECTED FOR A FOUR YEAR TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AND MANAGEMENT. IT IS READ AND REVIEWED BY THE BOARD, OFFICERS AND CONTROLLER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS MONITORS COMPLIANCE WITH THIS POLICY ON A CONTINUING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION AMOUNTS FOR TOP OFFICIAL AND OTHER OFFICERS ARE REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND ARE APPROVED FOR A FOUR YEAR PERIOD BY A VOTE OF THE SOCIETY'S MEMBERS THROUGH THEIR DELEGATES AT THE QUADRENNIAL CONVENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE DOCUMENTS ARE AVAILABLE FOR INSPECTION DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0POLISH HERITAGE FESTIVAL INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0201595996
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE, P
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPRINGVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0141410115
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0NAME OF RELATED ORGANIZATION: POLISH HERITAGE FESTIVAL, INC. PRIMARY ACTIVITY: TO PROMOTE, PRESERVE AND FOSTER A BETTER UNDERSTANDING OF POLISH CULTURE.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt034396
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL FUNDS ADVANCED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0POLISH HERITAGE FESTIVAL INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SpecialConditionDesc0GRANTED TO NOVEMBER 15 2019
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt070346
IRS990/TotalAssetsEOYAmt070634
IRS990/TotalAssetsGrp/BOYAmt070346
IRS990/TotalAssetsGrp/EOYAmt070634
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03382
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010275
IRS990/TotalFunctionalExpensesGrp/TotalAmt010275
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0130901
IRS990/TotalLiabilitiesEOYAmt0133690
IRS990/TotalLiabilitiesGrp/BOYAmt0130901
IRS990/TotalLiabilitiesGrp/EOYAmt0133690
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-60555
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-63056
IRS990/TotalProgramServiceExpensesAmt010275
IRS990/TotalProgramServiceRevenueAmt04392
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04392
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07774
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt070346
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt070634
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0745 CENTER ROAD
IRS990/USAddress/CityNm0WEST SENECA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0142242108
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.POLISHUNION.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES P JOZWIAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0NATIONAL PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07166770220
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POLISH UNION OF AMERICA INC
ReturnHeader/Filer/BusinessNameControlTxt0POLI
ReturnHeader/Filer/EIN0160592770
ReturnHeader/Filer/PhoneNum07166770220
ReturnHeader/Filer/USAddress/AddressLine1Txt0745 CENTER ROAD
ReturnHeader/Filer/USAddress/CityNm0WEST SENECA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0142242108
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId022A639B97B292E6918CB2C0E75372F5F184FCE78
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId022A639B97B292E6918CB2C0E75372F5F184FCE78
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.43.240.138
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:58:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472627990
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SENDZIAK & SRODA CPAS PLLC

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