Civic Intelligence

Suffolk Cty Assn of Mun Employees

EIN 85-2226222 • 501(c)9 • Bohemia, NY

Profile

The trust is created, established, and maintained. The trustees agree to receive funds from the county of suffolk, and to hold all money or property recieved and administer it by way of self-administration for the purpose of providing and maintaining supplemental benefits to participants and members, and defraying the reasonable expenses of administration of the plan in accordance with the provisions set forth in the agreement herein and in the plan to devise and implement such other procedures and programs as may be necessary or favorable from time to time to fulfill the forgoing objectives.

30 Orville Drive ABohemia, NY 11716

suffolkame.com

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.00x

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

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

98th percentile

97%

Higher net margin than 98% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$37,858

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

93rd percentile

34%

Faster asset growth than 93% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

2.6%

Faster revenue growth than 37% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$17,889,060

Up $4,540,560 (+34%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$17,889,060

Up $4,540,560 (+34%) from 2023

Revenue

Up

$3,599,770

Up $91,270 (+2.6%) from 2023

Expenses

Up

$104,619

Up $57,047 (+120%) from 2023

Net Income

Up

$3,495,151

Up $34,223 (+1.0%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2020: $3,065,669Liabilities 2020: $0Net Assets 2020: $3,065,6692020Assets 2021: $6,508,929Liabilities 2021: $0Net Assets 2021: $6,508,9292021Assets 2022: $9,138,162Liabilities 2022: $0Net Assets 2022: $9,138,1622022Assets 2023: $13,348,500Liabilities 2023: $0Net Assets 2023: $13,348,5002023Assets 2024: $17,889,060Liabilities 2024: $0Net Assets 2024: $17,889,0602024

Highlighted filing

2024

Assets$17,889,060
Liabilities$0
Net Assets$17,889,060

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2020: $3,065,669Expenses 2020: $0Net Income 2020: $3,065,6692020Revenue 2021: $3,435,328Expenses 2021: $15,637Net Income 2021: $3,419,6912021Revenue 2022: $3,574,108Expenses 2022: $35,033Net Income 2022: $3,539,0752022Revenue 2023: $3,508,500Expenses 2023: $47,572Net Income 2023: $3,460,9282023Revenue 2024: $3,599,770Expenses 2024: $104,619Net Income 2024: $3,495,1512024

Highlighted filing

2024

Revenue$3,599,770
Expenses$104,619
Net Income$3,495,151

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 25, 2025
Return Version
2024v5.2
Gross Receipts
$3,601,157
Mission and Program Overview

Mission

The trust is created, established, and maintained. The trustees agree to receive funds from the county of suffolk, and to hold all money or property recieved and administer it by way of self-administration for the purpose of providing and maintaining supplemental benefits to participants and members, and defraying the reasonable expenses of administration of the plan in accordance with the provisions set forth in the agreement herein and in the plan to devise and implement such other procedures and programs as may be necessary or favorable from time to time to fulfill the forgoing objectives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,249,399$17,472,947▲ $4,223,548
Savings and Temporary Cash Investments$26,355$379,544▲ $353,189
Cash and Non-Interest-Bearing Accounts$72,746$36,569▼ $36,177
Total Assets$13,348,500$17,889,060▲ $4,540,560
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,348,500$17,889,060▲ $4,540,560
Total Net Assets Fund Balance$13,348,500$17,889,060▲ $4,540,560
Total Liabilities and Net Assets / Fund Balance$13,348,500$17,889,060▲ $4,540,560
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Daniel C LevlerFinancial Oversight ChairmanPT$37,858$37,858
James EddingsVice ChairPT$3,600$3,600

Board Members and Trustees

NameTitle
Gordon WarnokChair
Charles BarthaTrustee
Sandra PalmerRecording Secretary
Scott MirabellaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,196,108
Investment Income
$403,662
Other Revenue
$0
Change in Net Assets
$3,495,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees---$68,438
Fees for Services Accounting---$11,150
Conferences and Meetings---$10,307
Other Expenses---$6,678
Benefits to Members---$5,400
Office Expenses---$1,986
Travel---$660
Total Functional Expenses$0$0$0$104,619
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 7A

The members of the suffolk county association of municipal employees (scame) vote vote to elect members of the union's governing board. The union president shall be automatically appointed ot the benefits fund trust as a non-voting member of the executive committee and financial oversight committee ("foc"). The president shall serve as the chairman of the foc and appoint three members.

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

The organization receives a electronic copy of the 990. The foc chairman, trustee chair, and trustee treasurer review the 990 after its filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Each trustee of the board, and ever other officer or employee of the supplemental trust are subject to the conflict of interest policy and shall report the possible existence of a conflict of interest for him/herself, or any other person subject to the policy, to the board of trustees. The organization requires the trustees, officers, and employees of the trust to complete annual disclosures confirming each member has received a copy of the policy, has read and understands the policy, and has agreed to comply with the policy and are required to immediately disclosing interests that could give rise to prohibited conflicts of interest as necessary.

Form 990, Part VI, Section C, Line 19

The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. It is posted on the irs website, guidestar.org, and other similiar types of websites. Interested parties can also contact the president or by calling the organization directly.

Filing and Contact Details

Filer

Filer Name
Suffolk Cty Assn of Mun Employees
EIN
85-2226222
Phone
6315898400
Address
30 ORVILLE DRIVE A, BOHEMIA, NY 11716

Signing Officer

Name
Terry Maccarrone
Title
Financial Oversight Chairman
Phone
6315898400
Signed
2025-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Maccarrone
Formed
2020
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
PKF O'CONNOR DAVIES ADVISORY LLC
Address
20 COMMERCE DRIVE SUITE 301, CRANFORD, NJ 07016-3618
Preparer
Garrett M Higgins
Phone
9082726200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The modified cash basis is a method that combines elements of the two major bookkeeping practices, cash and accrual accounting, recording sales and expenses for long-term assets on an accrual basis and those of short-term assets on a cash basis.

Financial Statement Notes

PART X, LINE 2:

The plan recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management has determined that the plan had no uncertain tax positions that would require financial statement recognition or disclosure. The plan is no longer subject to examinations by the applicable taxing jurisdictions for periods prior to december 31, 2021.

Raw XML Appendix365 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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IRS990/ActivityOrMissionDesc0THE TRUST IS CREATED, ESTABLISHED, AND MAINTAINED. THE TRUSTEES AGREE TO RECEIVE FUNDS FROM THE COUNTY OF SUFFOLK, AND TO HOLD ALL MONEY OR PROPERTY RECIEVED AND ADMINISTER IT BY WAY OF SELF-ADMINISTRATION FOR THE PURPOSE OF PROVIDING AND MAINTAINING SUPPLEMENTAL BENEFITS TO PARTICIPANTS AND MEMBERS, AND DEFRAYING THE REASONABLE EXPENSES OF ADMINISTRATION OF THE PLAN IN ACCORDANCE WITH THE PROVISIONS SET FORTH IN THE AGREEMENT HEREIN AND IN THE PLAN TO DEVISE AND IMPLEMENT SUCH OTHER PROCEDURES AND PROGRAMS AS MAY BE NECESSARY OR FAVORABLE FROM TIME TO TIME TO FULFILL THE FORGOING OBJECTIVES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCIAL OVERSIGHT CHAIRMAN
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IRS990/MissionDesc0THE TRUST IS CREATED, ESTABLISHED, AND MAINTAINED. THE TRUSTEES AGREE TO RECEIVE FUNDS FROM THE COUNTY OF SUFFOLK, AND TO HOLD ALL MONEY OR PROPERTY RECIEVED AND ADMINISTER IT BY WAY OF SELF-ADMINISTRATION FOR THE PURPOSE OF PROVIDING AND MAINTAINING SUPPLEMENTAL BENEFITS TO PARTICIPANTS AND MEMBERS, AND DEFRAYING THE REASONABLE EXPENSES OF ADMINISTRATION OF THE PLAN IN ACCORDANCE WITH THE PROVISIONS SET FORTH IN THE AGREEMENT HEREIN AND IN THE PLAN TO DEVISE AND IMPLEMENT SUCH OTHER PROCEDURES AND PROGRAMS AS MAY BE NECESSARY OR FAVORABLE FROM TIME TO TIME TO FULFILL THE FORGOING OBJECTIVES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE PLAN HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE PLAN IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE SUFFOLK COUNTY ASSOCIATION OF MUNICIPAL EMPLOYEES (SCAME) VOTE VOTE TO ELECT MEMBERS OF THE UNION'S GOVERNING BOARD. THE UNION PRESIDENT SHALL BE AUTOMATICALLY APPOINTED OT THE BENEFITS FUND TRUST AS A NON-VOTING MEMBER OF THE EXECUTIVE COMMITTEE AND FINANCIAL OVERSIGHT COMMITTEE ("FOC"). THE PRESIDENT SHALL SERVE AS THE CHAIRMAN OF THE FOC AND APPOINT THREE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES A ELECTRONIC COPY OF THE 990. THE FOC CHAIRMAN, TRUSTEE CHAIR, AND TRUSTEE TREASURER REVIEW THE 990 AFTER ITS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH TRUSTEE OF THE BOARD, AND EVER OTHER OFFICER OR EMPLOYEE OF THE SUPPLEMENTAL TRUST ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY AND SHALL REPORT THE POSSIBLE EXISTENCE OF A CONFLICT OF INTEREST FOR HIM/HERSELF, OR ANY OTHER PERSON SUBJECT TO THE POLICY, TO THE BOARD OF TRUSTEES. THE ORGANIZATION REQUIRES THE TRUSTEES, OFFICERS, AND EMPLOYEES OF THE TRUST TO COMPLETE ANNUAL DISCLOSURES CONFIRMING EACH MEMBER HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY AND ARE REQUIRED TO IMMEDIATELY DISCLOSING INTERESTS THAT COULD GIVE RISE TO PROHIBITED CONFLICTS OF INTEREST AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON THE IRS WEBSITE, GUIDESTAR.ORG, AND OTHER SIMILIAR TYPES OF WEBSITES. INTERESTED PARTIES CAN ALSO CONTACT THE PRESIDENT OR BY CALLING THE ORGANIZATION DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MODIFIED CASH BASIS IS A METHOD THAT COMBINES ELEMENTS OF THE TWO MAJOR BOOKKEEPING PRACTICES, CASH AND ACCRUAL ACCOUNTING, RECORDING SALES AND EXPENSES FOR LONG-TERM ASSETS ON AN ACCRUAL BASIS AND THOSE OF SHORT-TERM ASSETS ON A CASH BASIS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1:
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ReturnHeader/ReturnTs02025-11-25T09:09:38-06:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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