Civic Intelligence

International Union Security Police

EIN 38-1294556 • 501(c)5 • Roseville, MI

View Organization Page

Profile

Representation of membership (collective bargaining, legal services and other labor related matters)

25510 Kelly RdRoseville, MI 48066

www.spfpa.org

Siviq Scores

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

Liabilities / Assets

94th percentile

0.58x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

2.39x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2025

Net Margin

43rd percentile

9.4%

Higher net margin than 43% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

55th percentile

8.8%

Faster asset growth than 55% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

40th percentile

3.0%

Faster revenue growth than 40% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$30,000,306

Up $2,543,860 (+9.3%) from 2024

Liabilities

Up

$17,436,317

Up $1,857,652 (+12%) from 2024

Net Assets

Up

$12,563,989

Up $686,208 (+5.8%) from 2024

Operations
Liabilities / Revenue97th percentileNet Margin43rd percentile

Revenue

Up

$7,284,494

Up $584,494 (+8.7%) from 2024

Expenses

Up

$6,598,286

Up $423,725 (+6.9%) from 2024

Net Income

Up

$686,208

Up $160,769 (+31%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$40M$30M$20M$10M$0Assets 2011: $6,228,500Liabilities 2011: $2,347,343Net Assets 2011: $3,881,1572011Assets 2012: $7,685,332Liabilities 2012: $3,195,772Net Assets 2012: $4,489,5602012Assets 2013: $9,005,219Liabilities 2013: $3,957,215Net Assets 2013: $5,048,0042013Assets 2014: $10,400,072Liabilities 2014: $4,456,551Net Assets 2014: $5,943,5212014Assets 2015: $11,136,176Liabilities 2015: $4,665,342Net Assets 2015: $6,470,8342015Assets 2016: $11,702,744Liabilities 2016: $4,704,323Net Assets 2016: $6,998,4212016Assets 2017: $13,036,434Liabilities 2017: $5,637,803Net Assets 2017: $7,398,6312017Assets 2018: $15,821,594Liabilities 2018: $7,203,580Net Assets 2018: $8,618,0142018Assets 2019: $18,235,170Liabilities 2019: $8,304,682Net Assets 2019: $9,930,4882019Assets 2020: $20,499,257Liabilities 2020: $9,795,306Net Assets 2020: $10,703,9512020Assets 2021: $23,129,723Liabilities 2021: $11,748,950Net Assets 2021: $11,380,7732021Assets 2022: $23,602,559Liabilities 2022: $12,903,264Net Assets 2022: $10,699,2952022Assets 2023: $25,326,682Liabilities 2023: $13,974,340Net Assets 2023: $11,352,3422023Assets 2024: $27,456,446Liabilities 2024: $15,578,665Net Assets 2024: $11,877,7812024Assets 2025: $30,000,306Liabilities 2025: $17,436,317Net Assets 2025: $12,563,9892025

Highlighted filing

2025

Assets$30,000,306
Liabilities$17,436,317
Net Assets$12,563,989
Open 2025 Filing

Operations Trend

Revenue Growth40th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $5,550,337Expenses 2011: $4,471,246Net Income 2011: $1,079,0912011Revenue 2012: $5,385,980Expenses 2012: $4,705,987Net Income 2012: $679,9932012Revenue 2013: $5,134,103Expenses 2013: $4,612,824Net Income 2013: $521,2792013Revenue 2014: $5,321,639Expenses 2014: $4,518,200Net Income 2014: $803,4392014Revenue 2015: $5,221,658Expenses 2015: $4,706,049Net Income 2015: $515,6092015Revenue 2016: $5,262,720Expenses 2016: $4,749,381Net Income 2016: $513,3392016Revenue 2017: $5,778,020Expenses 2017: $5,237,875Net Income 2017: $540,1452017Revenue 2018: $6,258,513Expenses 2018: $5,041,233Net Income 2018: $1,217,2802018Revenue 2019: $6,498,809Expenses 2019: $5,183,825Net Income 2019: $1,314,9842019Revenue 2020: $6,247,741Expenses 2020: $5,472,578Net Income 2020: $775,1632020Revenue 2021: $6,017,019Expenses 2021: $5,276,548Net Income 2021: $740,4712021Revenue 2022: $5,932,682Expenses 2022: $6,613,952Net Income 2022: -$681,2702022Revenue 2023: $6,871,685Expenses 2023: $6,218,638Net Income 2023: $653,0472023Revenue 2024: $6,700,000Expenses 2024: $6,174,561Net Income 2024: $525,4392024Revenue 2025: $7,284,494Expenses 2025: $6,598,286Net Income 2025: $686,2082025

Highlighted filing

2025

Revenue$7,284,494
Expenses$6,598,286
Net Income$686,208
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$30,000,306
Liabilities
$17,436,317
Net assets
$12,563,989
Revenue
$7,284,494
Expenses
$6,598,286
Net income
$686,208
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$30.0$17.4$12.6$7.28$6.60$0.69
2024Detailed filing. Detailed filing data is available for this year.$27.5$15.6$11.9$6.70$6.17$0.53
2023Detailed filing. Detailed filing data is available for this year.$25.3$14.0$11.4$6.87$6.22$0.65
2022Detailed filing. Detailed filing data is available for this year.$23.6$12.9$10.7$5.93$6.61$0.68
2021Detailed filing. Detailed filing data is available for this year.$23.1$11.7$11.4$6.02$5.28$0.74
2020Detailed filing. Detailed filing data is available for this year.$20.5$9.80$10.7$6.25$5.47$0.78
2019Detailed filing. Detailed filing data is available for this year.$18.2$8.30$9.93$6.50$5.18$1.31
2018Detailed filing. Detailed filing data is available for this year.$15.8$7.20$8.62$6.26$5.04$1.22
2017Detailed filing. Detailed filing data is available for this year.$13.0$5.64$7.40$5.78$5.24$0.54
2016Detailed filing. Detailed filing data is available for this year.$11.7$4.70$7.00$5.26$4.75$0.51
2015Detailed filing. Detailed filing data is available for this year.$11.1$4.67$6.47$5.22$4.71$0.52
2014Detailed filing. Detailed filing data is available for this year.$10.4$4.46$5.94$5.32$4.52$0.80
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.01$3.96$5.05$5.13$4.61$0.52
2012Summary only. Only limited summary data is available for this year.$7.69$3.20$4.49$5.39$4.71$0.68
2011Summary only. Only limited summary data is available for this year.$6.23$2.35$3.88$5.55$4.47$1.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 17, 2026
Return Version
2024v5.0
Gross Receipts
$7,294,064
Mission and Program Overview

Mission

Representation of membership (collective bargaining, legal services and other labor related matters)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,318,722$27,772,507▲ $2,453,785
Savings and Temporary Cash Investments$1,416,210$1,447,052▲ $30,842
Land, Buildings, and Equipment, Net$512,717$553,675▲ $40,958
Other Notes and Loans Receivable, Net$200,264$167,230▼ $33,034
Prepaid Expenses and Deferred Charges-$25,926-
Accounts Receivable$8,058$6,236▼ $1,822
Receivables From Officers Etc$475$2,074▲ $1,599
Total Assets$27,456,446$30,000,306▲ $2,543,860
Other Assets Total-$25,606-
Liabilities
Escrow Account Liability$14,254,151$16,122,400▲ $1,868,249
Other Liabilities$1,283,340$1,283,078▼ $262
Accounts Payable and Accrued Expenses$41,174$30,839▼ $10,335
Total Liabilities$15,578,665$17,436,317▲ $1,857,652
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,877,781$12,563,989▲ $686,208
Total Net Assets Fund Balance$11,877,781$12,563,989▲ $686,208
Total Liabilities and Net Assets / Fund Balance$27,456,446$30,000,306▲ $2,543,860

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$308,179$848,495$1,016,718
Equipment$99,470$544,153$643,623
Land$146,026-$46,026
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
David HickeyPresidentFT$168,808$262,643$431,451
Donald EagleTreasurerFT$116,225$70,069$186,294
Joseph MccrayRegional VPFT$98,870$85,099$183,969
RICKY O'QUINNVice Pres atFT$137,421$37,638$175,059
RICKY O'QUINNVice Pres at Large-$107,931$67,128$175,059
Ryan KellyRegional VPFT$90,967$82,156$173,123
Dwayne PhillipsOrganizing DFT$133,418$34,296$167,714
Dwayne PhillipsOrganizing Director-$77,019$90,695$167,714
James B SmithRegional VPFT$114,308$33,666$147,974
Kim BerraPast ExecutiFT$115,022$19,909$134,931
Aleshia MackisocBookkeeperFT$103,767$30,262$134,029

Highest Paid Contractors

ContractorServicesLocationCompensation
Cenko Vendittelli Haynes & TokarzAccountants5700 CROOKS RD SUITE 207, Troy, MI 48098$541,017
Varnum Attorneys At LawAttorneysPO BOX 352, Grand Rapids, MI 49501-0352$441,639
Gregory Moore Jeakle & Brooks PCAttorneys28 W ADAMS AVE SUITE 300, Detroit, MI 48226$429,300
End User ConsultantsIt Administrate38001 POINTE ROSA, Harrison Twp, MI 48045$144,207
Young Garcia & Quadrozzi PCAttorneys27725 STANSBURY BLVD SUITE 125, Farmington Hills, MI 48334$128,941
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,839,419
Investment Income
$451,810
Other Revenue
$-6,735
Change in Net Assets
$686,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,284,494
Revenue Not Reported on Form 990
$117,544
Total Revenue per Audited Statements
$7,402,038
Total Revenue per Form 990
$7,284,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,220,291
Other Expenses$2,377,995
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,618,136--$1,618,136
Current Officers, Directors, Trustees, and Key Employees$1,289,159--$1,289,159
Fees for Services Legal$1,051,849--$1,051,849
Other Employee Benefits$581,073--$581,073
Pension Plan Contributions$516,484--$516,484
Travel$244,548--$244,548
Fees for Services Accounting$237,131--$237,131
Payroll Taxes$215,439--$215,439
Conferences and Meetings$177,991--$177,991
Information Technology$140,592--$140,592
Occupancy$124,990--$124,990
Office Expenses$104,110--$104,110
Depreciation Depletion$53,168--$53,168
Fees for Services Other$12,717--$12,717
Other Expenses$10,000--$10,000
Insurance$7,539--$7,539
Fees for Service Investment Mgmnt Fees$175--$175
Total Functional Expenses$6,598,286$0$0$6,598,286

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,715,830
Expenses per Audited Statements$6,598,286
Total Expenses per Form 990$6,598,286
Expenses Not Reported on Form 990$117,544
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$475$2,074▲ $1,599
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Convention Accrual$1,282,590
Phone Lease Payable$488
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 2

“Intl union spfpa spfpa & part employers health & w president trustee officer in each entity intl union spfpa spfpa retirement plan/trust president trustee officer in each entity intl union spfpa spfpa & part employers health & wel treasurer trustee officer in each entity intl union spfpa spfpa retirement plan/trust treasurer trustee officer in each entity”

Form 990, Page 6, Part VI, Line 6

“All members in good standing (who are employed within the jurisdiction of the union and who pay periodic dues) shall have all rights and privileges set forth in the international spfpa constitution and applicable laws.”

Form 990, Page 6, Part VI, Line 7A

“Every member in good standing, through their elected delegates, elects the members of the governing body (the executive board) at the international convention held every five years. The international president has the power to appoint members of the governing body under certain circumstances and guidelines outlined in the international spfpa constitution and by-laws.”

Form 990, Page 6, Part VI, Line 9

“Ricky o'quinn 4100 n. Wickham melbourne, fl 32935 james b smith 225 jepson st titusville, fl 32780”

Form 990, Page 6, Part VI, Line 10B

“The international spfpa's constitution is to be adhered to by all locals. The spfpa by-laws are to be followed if in fact the local has not created its own by-laws (using the international by-laws as a guideline).”

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

“The draft federal form 990 is reviewed by the international president and treasurer prior to its issuance.”

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

“No formal written conflict of interest policy is currently in place; however, any conflicts of interest disclosed or identified are reviewed by the international president and treasurer.”

Form 990, Page 6, Part VI, Line 19

“The governing documents and financial information will be made available to members upon request at the international's office in roseville, mi. The governing documents are sent to the office of labor and management services (olms), attached to the lm-2 in the year of their recognition - last sent as an attachment to the march 31, 2022 lm-2. Therefore, the governing documents and as well financial data are available to the public on the olms website at anytime.”

Form 990, Part VII

“Related organizations the following iu spfpa officers devote approximately 1.25 hours per week (each) in their capacity as trustee of the spfpa sponsored retirement plan - 'spfpa retirement plan and trust-; and the spfpa sponsored veba - 'spfpa and participating employers health & welfare trust fund': david hickey, president ricky o'quinn, vice president at large donald eagle, secretary/treasurer”

Filing and Contact Details

Filer

Filer Name
International Union Security Police
EIN
38-1294556
Phone
5867727250
Address
25510 KELLY RD, ROSEVILLE, MI 48066
Doing Business As
Iu Spfpa

Signing Officer

Name
David Hickey
Title
President
Phone
5867727250
Signed
2026-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Hickey
Formed
1948
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
0
Employees
342

Preparer

Firm
Cenko Vendittelli Haynes and Tokarz Plc
Address
5700 CROOKS RD STE 207, TROY, MI 48098-2809
Preparer
Laura Haynes
Phone
2486497628
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Representation of membership (collective bargaining), legal services, grievances and other labor related matters); approximately 16,743 dues paying members”

Form 990, Part V, Line 4B

“CANADA”

Form 990, Part XI, Line 9

“Reimbursements/refunds recorded in financial statements 0 as revenues (to adhere to dol labor management report) 110,809 rental expenses reflected in financial statements 0 as expense 6,735 reimbursements/refunds recorded in tax form 990 0 as netted with applicable expenses -110,809 rental expenses reflected in the tax return as 0 other revenue (against rental income - if any) -6,735”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The international organization holds funds on behalf of its locals in "book" escrow accounts. These funds are included in the balance sheet of the international - part x.”

Schedule D, Page 4, Part XI, Line 2D

“Reimbursements/refunds recorded in financial statements 0 as revenues (to adhere to dol labor management report) 110,809 rental expenses reflected in financial statements 0 as expense 6,735”

Schedule D, Page 4, Part XII, Line 2D

“Reimbursements/refunds recorded in tax form 990 0 as netted with applicable expenses 110,809 rental expenses reflected in the tax return as 0 other revenue (against rental income - if any) 6,735”

Raw XML AppendixShowing 400 of 918 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.

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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PAC INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA (SPFPA), FEC IDENTIFICATION NUMBER C00011767 IS A SEPARATE POLITICAL ACTION COMMITTEE THAT WAS ESTABLISHED TO CONTRIBUTE TO POLITICAL AND/OR LOBBYING ACTIVITIES THAT REPRESENT MATTERS OF INTEREST TO THE SPFPA UNION AND/OR ITS MEMBERS. ONLY "FREE MONEY", NOT PER CAPITA, DUES, OR ANY OF THE SPFPA ORGANIZATIONS FUNDS, ARE DEPOSITED INTO AND/OR UTILIZED BY THE PAC.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNATIONAL ORGANIZATION HOLDS FUNDS ON BEHALF OF ITS LOCALS IN "BOOK" ESCROW ACCOUNTS. THESE FUNDS ARE INCLUDED IN THE BALANCE SHEET OF THE INTERNATIONAL - PART X.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REIMBURSEMENTS/REFUNDS RECORDED IN FINANCIAL STATEMENTS 0 AS REVENUES (TO ADHERE TO DOL LABOR MANAGEMENT REPORT) 110,809 RENTAL EXPENSES REFLECTED IN FINANCIAL STATEMENTS 0 AS EXPENSE 6,735
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REIMBURSEMENTS/REFUNDS RECORDED IN TAX FORM 990 0 AS NETTED WITH APPLICABLE EXPENSES 110,809 RENTAL EXPENSES REFLECTED IN THE TAX RETURN AS 0 OTHER REVENUE (AGAINST RENTAL INCOME - IF ANY) 6,735
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2REGIONAL VP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3VICE PRES AT LARGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4REGIONAL VP
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