Civic Intelligence

National Correctional Employee Union

EIN 26-1637561 • 501(c)5 • Northampton, MA

Profile

To provide legal and union representation for work related contract disputes. To bargain for better benefits, wages, and working conditions for members.

30 North King StreetNorthampton, MA 01060

www.nceu.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-0.2%

Higher net margin than 28% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$157,443

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

19th percentile

-3.0%

Faster asset growth than 19% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

15%

Faster revenue growth than 75% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Down

$79,166

Down $2,472 (-3.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$79,166

Down $2,472 (-3.0%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin28th percentile

Revenue

Up

$1,011,404

Up $133,377 (+15%) from 2023

Expenses

Up

$1,013,876

Up $167,982 (+20%) from 2023

Net Income

Down

-$2,472

Down $34,605 (-108%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$100K$50K$0-$50K-$100KAssets 2011: $12,801Liabilities 2011: $97,818Net Assets 2011: -$85,0172011Assets 2012: $10,047Liabilities 2012: $92,270Net Assets 2012: -$82,2232012Assets 2013: $23,769Liabilities 2013: $77,254Net Assets 2013: -$53,4852013Assets 2014: $26,950Liabilities 2014: $48,712Net Assets 2014: -$21,7622014Assets 2015: $14,359Liabilities 2015: $30,297Net Assets 2015: -$15,9382015Assets 2016: $28,224Liabilities 2016: $14,718Net Assets 2016: $13,5062016Assets 2017: $38,673Liabilities 2017: $0Net Assets 2017: $38,6732017Assets 2018: $34,812Liabilities 2018: $0Net Assets 2018: $34,8122018Assets 2019: $29,147Liabilities 2019: $0Net Assets 2019: $29,1472019Assets 2020: $60,665Liabilities 2020: $0Net Assets 2020: $60,6652020Assets 2021: $94,725Liabilities 2021: $0Net Assets 2021: $94,7252021Assets 2022: $49,505Liabilities 2022: $0Net Assets 2022: $49,5052022Assets 2023: $81,638Liabilities 2023: $0Net Assets 2023: $81,6382023Assets 2024: $79,166Liabilities 2024: $0Net Assets 2024: $79,1662024

Highlighted filing

2024

Assets$79,166
Liabilities$0
Net Assets$79,166
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $498,7532011Expenses 2012: $512,8342012Revenue 2013: $553,436Expenses 2013: $514,414Net Income 2013: $39,0222013Revenue 2014: $621,839Expenses 2014: $590,116Net Income 2014: $31,7232014Revenue 2015: $668,101Expenses 2015: $662,277Net Income 2015: $5,8242015Revenue 2016: $693,189Expenses 2016: $663,745Net Income 2016: $29,4442016Revenue 2017: $726,069Expenses 2017: $700,902Net Income 2017: $25,1672017Revenue 2018: $751,400Expenses 2018: $755,261Net Income 2018: -$3,8612018Revenue 2019: $787,273Expenses 2019: $792,938Net Income 2019: -$5,6652019Revenue 2020: $800,270Expenses 2020: $768,752Net Income 2020: $31,5182020Revenue 2021: $796,528Expenses 2021: $762,468Net Income 2021: $34,0602021Revenue 2022: $781,725Expenses 2022: $826,945Net Income 2022: -$45,2202022Revenue 2023: $878,027Expenses 2023: $845,894Net Income 2023: $32,1332023Revenue 2024: $1,011,404Expenses 2024: $1,013,876Net Income 2024: -$2,4722024

Highlighted filing

2024

Revenue$1,011,404
Expenses$1,013,876
Net Income-$2,472
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$79,166
Liabilities
$0
Net assets
$79,166
Revenue
$1,011,404
Expenses
$1,013,876
Net income
-$2,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$1.01$1.01$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$0.88$0.85$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.78$0.83$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.80$0.76$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$0.80$0.77$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$0.79$0.79$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$0.75$0.76$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.73$0.70$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.01$0.01$0.69$0.66$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.03$0.02$0.67$0.66$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.05$0.02$0.62$0.59$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.08$0.05$0.55$0.51$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.09$0.08$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.10$0.09$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,011,404
Mission and Program Overview

Mission

To provide legal and union representation for work related contract disputes. To bargain for better benefits, wages, and working conditions for members

To provide legal and union representation for work related contract disputes. To bargain for better benefits, wages, and working conditions for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$78,358$75,886▼ $2,472
Prepaid Expenses and Deferred Charges$3,280$3,280→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$81,638$79,166▼ $2,472
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$81,638$79,166▼ $2,472
Total Net Assets Fund Balance$81,638$79,166▼ $2,472
Total Liabilities and Net Assets / Fund Balance$81,638$79,166▼ $2,472

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$2,730$2,730
Other Land Buildings-$2,401$2,401
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Christopher MurphyPresidentFT$157,443$157,443
Dylan LucasclerkFT$81,402$81,402
Angel CottoTreasurer-$69,190$69,190

Board Members and Trustees

NameTitle
John SibyaVice President
Manual LunaVice President
Christopher DeCapuaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$993,588
Investment Income
$0
Other Revenue
$17,816
Change in Net Assets
$-2,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$624,068
Other Expenses$389,808
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$308,035
Other Salaries and Wages---$240,521
Fees for Services Legal---$119,611
Other Employee Benefits---$44,663
All Other Expenses---$39,750
Payroll Taxes---$30,849
Occupancy---$27,617
Insurance---$26,041
Fees for Services Lobbying---$15,807
Other Expenses---$14,770
Information Technology---$10,827
Office Expenses---$7,854
Fees for Services Accounting---$7,800
Advertising---$4,645
Fees for Services Other---$738
Total Functional Expenses$0$0$0$1,013,876
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“NCEU is an organization made up of members from local unions”

Form 990, Part VI, Section B, Line 11B

“the bod reviews 990 prior to filing”

Form 990, Part VI, Section B, Line 15B

“The compensation is determined by comparing compensation benchmarks with other similar size union organizations”

Form 990, Part VI, Section C, Line 19

“NECU makes its governing documents available to the public upon written request”

Filing and Contact Details

Filer

Filer Name
National Correctional Employee Union
EIN
26-1637561
Phone
4137886238
Address
30 North King Street, Northampton, MA 01060

Signing Officer

Name
Christopher Murphy
Title
President
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Murphy
Formed
2008
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
LaPier Dillon & Associates PC
Address
333 Elm St, W Springfield, MA 01089
Preparer
Nicholas LaPier
Phone
4137320200
Raw XML Appendix340 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
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/PYTotalRevenueAmt0878027
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-2472
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02730
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02730
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02401
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02401
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0157443
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Christopher Murphy
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0157443
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NCEU is an organization made up of members from local unions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1the bod reviews 990 prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation is determined by comparing compensation benchmarks with other similar size union organizations
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NECU makes its governing documents available to the public upon written request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt081638
IRS990/TotalAssetsEOYAmt079166
IRS990/TotalAssetsGrp/BOYAmt081638
IRS990/TotalAssetsGrp/EOYAmt079166
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01013876
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt081638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt079166
IRS990/TotalProgramServiceRevenueAmt0993588
IRS990/TotalReportableCompFromOrgAmt0308035
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01011404
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01011404
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt081638
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt079166
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030 North King Street
IRS990/USAddress/CityNm0Northampton
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001060
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.nceu.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Christopher Murphy
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0National Correctional Employee Union
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0261637561
ReturnHeader/Filer/PhoneNum04137886238
ReturnHeader/Filer/USAddress/AddressLine1Txt030 North King Street
ReturnHeader/Filer/USAddress/CityNm0Northampton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001060
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320048525
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LaPier Dillon & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0333 Elm St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0W Springfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001089
ReturnHeader/PreparerPersonGrp/PhoneNum04137320200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nicholas LaPier
ReturnHeader/ReturnTs02025-11-17T11:04:17-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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