Civic Intelligence

CIVIL Service Employee Association 0648 Suny at Binghamton

EIN 22-2638740 • 501(c)5 • Binghamton, NY

Profile

Representation for members

PO Box 6000Binghamton, NY 13902-6000
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

56th percentile

6.7%

Higher net margin than 56% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

59th percentile

$3,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

66th percentile

7.6%

Faster asset growth than 66% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

18%

Faster revenue growth than 81% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$127,584

Up $2,788 (+2.2%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$127,584

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin56th percentile

Revenue

Up

$78,639

Up $4,023 (+5.4%) from 2023

Expenses

Down

$73,359

Down $28,417 (-28%) from 2023

Net Income

Up

$5,280

Up $32,440 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$200K$150K$100K$50K$0Assets 2011: $82,937Liabilities 2011: $0Net Assets 2011: $82,9372011Assets 2012: $80,474Liabilities 2012: $0Net Assets 2012: $80,4742012Assets 2013: $68,683Liabilities 2013: $0Net Assets 2013: $68,6832013Assets 2014: $53,903Liabilities 2014: $0Net Assets 2014: $53,9032014Assets 2015: $56,528Liabilities 2015: $02015Assets 2016: $86,781Liabilities 2016: $02016Assets 2017: $75,522Liabilities 2017: $02017Assets 2018: $88,331Liabilities 2018: $02018Assets 2019: $94,280Liabilities 2019: $02019Assets 2020: $63,610Net Assets 2020: $63,6102020Assets 2021: $103,990Net Assets 2021: $103,9902021Assets 2022: $150,225Net Assets 2022: $150,2252022Assets 2023: $124,796Liabilities 2023: $02023Assets 2025: $127,584Net Assets 2025: $127,5842025

Highlighted filing

2025

Assets$127,584
Liabilities-
Net Assets$127,584
Open 2025 Filing

Operations Trend

Revenue Growth81st percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $81,669Expenses 2011: $72,422Net Income 2011: $9,2472011Revenue 2012: $75,340Expenses 2012: $77,803Net Income 2012: -$2,4632012Revenue 2013: $89,627Expenses 2013: $101,418Net Income 2013: -$11,7912013Revenue 2014: $85,485Expenses 2014: $100,265Net Income 2014: -$14,7802014Revenue 2015: $85,633Expenses 2015: $79,959Net Income 2015: $5,6742015Revenue 2016: $84,870Expenses 2016: $75,241Net Income 2016: $9,6292016Revenue 2017: $83,118Expenses 2017: $93,066Net Income 2017: -$9,9482017Revenue 2018: $82,855Expenses 2018: $65,038Net Income 2018: $17,8172018Revenue 2019: $91,650Expenses 2019: $85,058Net Income 2019: $6,5922019Revenue 2020: $34,584Expenses 2020: $57,913Net Income 2020: -$23,3292020Revenue 2021: $89,401Expenses 2021: $49,335Net Income 2021: $40,0662021Revenue 2022: $111,394Expenses 2022: $64,830Net Income 2022: $46,5642022Revenue 2023: $74,616Expenses 2023: $101,776Net Income 2023: -$27,1602023Revenue 2025: $78,639Expenses 2025: $73,359Net Income 2025: $5,2802025

Highlighted filing

2025

Revenue$78,639
Expenses$73,359
Net Income$5,280
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$127,584
Liabilities
-
Net assets
$127,584
Revenue
$78,639
Expenses
$73,359
Net income
$5,280
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.28$1.28$0.79$0.73$0.05
2023Summary only. Only limited summary data is available for this year.$1.25$0.00$0.75$1.02$0.27
2022Detailed filing. Detailed filing data is available for this year.$1.50$1.50$1.11$0.65$0.47
2021Detailed filing. Detailed filing data is available for this year.$1.04$1.04$0.89$0.49$0.40
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.64$0.35$0.58$0.23
2019Summary only. Only limited summary data is available for this year.$0.94$0.00$0.92$0.85$0.07
2018Summary only. Only limited summary data is available for this year.$0.88$0.00$0.83$0.65$0.18
2017Summary only. Only limited summary data is available for this year.$0.76$0.00$0.83$0.93$0.10
2016Summary only. Only limited summary data is available for this year.$0.87$0.00$0.85$0.75$0.10
2015Summary only. Only limited summary data is available for this year.$0.57$0.00$0.86$0.80$0.06
2014Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$0.85$1.00$0.15
2013Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$0.90$1.01$0.12
2012Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$0.75$0.78$0.02
2011Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.82$0.72$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 9, 2026
Return Version
2024v5.0
Gross Receipts
$78,639
Mission and Program Overview

Mission

Representation for members

Program Services

DescriptionGrantsExpenses
UNION ACTIVITIES TO PROVIDE REPRESENTATION FOR MEMBERS AS IT RELATES TO EMPLOYER--
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RAYMOND HALLETTPresident-$3,000-$3,000
JEFF ZEPKOWSKIExec Vice President-$1,563-$1,563
ROBERT FRAILEYTreasurer-$1,200-$1,200
BRENDAN BARNETTVice President 2-$1,000-$1,000
SHEILA BROWN-LEWISVP 4-$1,000-$1,000
FRANCES SALAVice President 3-$800-$800
Filing and Contact Details

Filer

Filer Name
Civil Service Employee Association
EIN
22-2638740
Address
PO BOX 6000, BINGHAMTON, NY 13902-6000

Signing Officer

Name
Robert Frailey
Title
Treasurer
Phone
6077774377
Signed
2026-02-09
Discuss with paid preparer
Yes

Preparer

Firm
P Freije Tax Service LLC
Address
PO BOX 492, CONKLIN, NY 13748
Preparer
Pamela L Freije
Phone
6077240288
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Collections for social events”

Form 990EZ, Part I, Line 16

“Other expenses for meetings, conferences, equipment, supplies, telephone, social events et al”

Form 990EZ, Part I, Line 20

“Other changes for uncleared checks”

Raw XML Appendix108 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt05149
IRS990EZ/BooksInCareOfDetail/PersonNm0CSEA LOCAL
IRS990EZ/BooksInCareOfDetail/PhoneNum06077774377
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0BINGHAMTON UNIVERSITY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BINGHAMTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd013902
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0118573
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0127584
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05280
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0625
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0118573
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0127584
IRS990EZ/GrossReceiptsAmt078639
IRS990EZ/GroupExemptionNum01002
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt067650
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0118573
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0127584
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0118573
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0127584
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt03000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt11563
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt41200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt51000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RAYMOND HALLETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEFF ZEPKOWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRENDAN BARNETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3FRANCES SALA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROBERT FRAILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SHEILA BROWN-LEWIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXEC VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT 2
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDENT 3
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VP 4
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt03731
IRS990EZ/OtherExpensesTotalAmt058616
IRS990EZ/OtherRevenueTotalAmt07227
IRS990EZ/PrimaryExemptPurposeTxt0REPRESENTATION FOR MEMBERS
IRS990EZ/PrintingPublicationsPostageAmt058
IRS990EZ/ProgramServiceRevenueAmt03762
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0UNION ACTIVITIES TO PROVIDE REPRESENTATION FOR MEMBERS AS IT RELATES TO EMPLOYER
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt08911
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt073359
IRS990EZ/TotalRevenueAmt078639
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COLLECTIONS FOR SOCIAL EVENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER EXPENSES FOR MEETINGS, CONFERENCES, EQUIPMENT, SUPPLIES, TELEPHONE, SOCIAL EVENTS ET AL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER CHANGES FOR UNCLEARED CHECKS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990EZ, PART I, LINE 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT FRAILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06077774377
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CIVIL SERVICE EMPLOYEE ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt00648 SUNY AT BINGHAMTON
ReturnHeader/Filer/BusinessNameControlTxt0CIVI
ReturnHeader/Filer/EIN0222638740
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6000
ReturnHeader/Filer/USAddress/CityNm0BINGHAMTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0139026000
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471930465
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0P FREIJE TAX SERVICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 492
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CONKLIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013748
ReturnHeader/PreparerPersonGrp/PhoneNum06077240288
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA L FREIJE
ReturnHeader/ReturnTs02026-02-10T09:59:19-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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