Civic Intelligence

Salem Police Employee'S Union

EIN 93-0852453 • 501(c)5 • Salem, OR

Profile

To represent police employees in collective bargaining & labor disputes.

PO Box 583Salem, OR 97308-0583

facebook.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

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

Liabilities / Revenue

60th percentile

0.00x

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

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

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

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

Top Officer Pay

94th percentile

$56,900

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 27.0% of source-year revenue.

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

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

89th percentile

28%

Faster revenue growth than 89% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$336,413

Up $39,159 (+13%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$336,413

Up $39,159 (+13%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin66th percentile

Revenue

Up

$211,016

Up $46,400 (+28%) from 2024

Expenses

Up

$185,628

Up $46,753 (+34%) from 2024

Net Income

Down

$25,388

Down $353 (-1.4%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$400K$300K$200K$100K$0Assets 2011: $87,179Liabilities 2011: $02011Assets 2012: $123,604Liabilities 2012: $02012Assets 2013: $153,939Liabilities 2013: $02013Assets 2014: $172,565Liabilities 2014: $0Net Assets 2014: $172,5652014Assets 2015: $196,720Liabilities 2015: $0Net Assets 2015: $196,7202015Assets 2016: $219,055Liabilities 2016: $0Net Assets 2016: $219,0552016Assets 2017: $233,971Liabilities 2017: $0Net Assets 2017: $233,9712017Assets 2018: $253,274Liabilities 2018: $0Net Assets 2018: $253,2742018Assets 2019: $258,750Liabilities 2019: $0Net Assets 2019: $258,7502019Assets 2020: $251,940Liabilities 2020: $0Net Assets 2020: $251,9402020Assets 2021: $284,732Liabilities 2021: $0Net Assets 2021: $284,7322021Assets 2022: $259,613Liabilities 2022: $0Net Assets 2022: $259,6132022Assets 2023: $255,683Liabilities 2023: $0Net Assets 2023: $255,6832023Assets 2024: $297,254Liabilities 2024: $0Net Assets 2024: $297,2542024Assets 2025: $336,413Liabilities 2025: $0Net Assets 2025: $336,4132025

Highlighted filing

2025

Assets$336,413
Liabilities$0
Net Assets$336,413
Open 2025 Filing

Operations Trend

Revenue Growth89th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $84,961Expenses 2011: $56,453Net Income 2011: $28,5082011Revenue 2012: $90,845Expenses 2012: $54,420Net Income 2012: $36,4252012Revenue 2013: $90,161Expenses 2013: $59,826Net Income 2013: $30,3352013Revenue 2014: $87,661Expenses 2014: $69,035Net Income 2014: $18,6262014Revenue 2015: $87,207Expenses 2015: $63,052Net Income 2015: $24,1552015Revenue 2016: $86,400Expenses 2016: $64,065Net Income 2016: $22,3352016Revenue 2017: $87,225Expenses 2017: $72,309Net Income 2017: $14,9162017Revenue 2018: $94,735Expenses 2018: $75,313Net Income 2018: $19,4222018Revenue 2019: $96,706Expenses 2019: $89,487Net Income 2019: $7,2192019Revenue 2020: $94,038Expenses 2020: $91,898Net Income 2020: $2,1402020Revenue 2021: $100,599Expenses 2021: $101,369Net Income 2021: -$7702021Revenue 2022: $111,204Expenses 2022: $108,775Net Income 2022: $2,4292022Revenue 2023: $104,225Expenses 2023: $119,064Net Income 2023: -$14,8392023Revenue 2024: $164,616Expenses 2024: $138,875Net Income 2024: $25,7412024Revenue 2025: $211,016Expenses 2025: $185,628Net Income 2025: $25,3882025

Highlighted filing

2025

Revenue$211,016
Expenses$185,628
Net Income$25,388
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$336,413
Liabilities
$0
Net assets
$336,413
Revenue
$211,016
Expenses
$185,628
Net income
$25,388
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.36$0.00$3.36$2.11$1.86$0.25
2024Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$1.65$1.39$0.26
2023Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$1.04$1.19$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.60$0.00$2.60$1.11$1.09$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$1.01$1.01$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.52$0.00$2.52$0.94$0.92$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$0.97$0.89$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$0.95$0.75$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$0.87$0.72$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$0.86$0.64$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$0.87$0.63$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$0.88$0.69$0.19
2013Summary only. Only limited summary data is available for this year.$1.54$0.00$0.90$0.60$0.30
2012Summary only. Only limited summary data is available for this year.$1.24$0.00$0.91$0.54$0.36
2011Summary only. Only limited summary data is available for this year.$0.87$0.00$0.85$0.56$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 24, 2025
Return Version
2024v5.2
Gross Receipts
$211,016
Mission and Program Overview

Mission

To represent police employees in collective bargaining & labor disputes.

To represent police employees in collective bargaining and labor disputes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$261,862$295,258▲ $33,396
Cash and Non-Interest-Bearing Accounts$17,988$29,113▲ $11,125
Savings and Temporary Cash Investments$17,404$12,042▼ $5,362
Total Assets$297,254$336,413▲ $39,159
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$297,254$336,413▲ $39,159
Total Net Assets Fund Balance$297,254$336,413▲ $39,159
Total Liabilities and Net Assets / Fund Balance$297,254$336,413▲ $39,159
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Scott NowningPresidentPT$56,900$56,900
Tom JohnsonTreasurerPT$8,536$8,536
Vincent DawsonSecretary/sergeant RepPT$7,026$7,026
Adam BelloPrevious SecretaryPT$6,309$6,309

Board Members and Trustees

NameTitle
Benjamin RuddellE-board Member
Charles LibbyE-board Member
Jake PrattE-board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$196,794
Program Service Revenue
$0
Investment Income
$14,222
Other Revenue
$0
Change in Net Assets
$25,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,765
Salaries, Compensation, and Employee Benefits$87,813
Grants and Similar Amounts Paid$3,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$87,813
Fees for Services Legal---$68,538
Conferences and Meetings---$4,278
Fees for Service Investment Mgmnt Fees---$3,554
Fees for Services Accounting---$3,150
Grants to Domestic Orgs---$3,050
Payments to Affiliates---$2,772
Office Expenses---$2,750
Travel---$1,843
Advertising---$1,680
Other Expenses---$200
Total Functional Expenses$0$0$0$185,628
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$6,000
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, Part VI, Section A, Line 6

“Membership is optional for the city of salem employees in union-represented bargaining units, includng specified salem police department. Classifications covered under the collective bargaining agreement: regular member - any person who is a permanent employee within the jurisdiction of the union shall become a regular member in good standing within 30 calendar days of becoming an employee, or make appropriate non-member fair share payments to the union in lieu of dues. Inactive member - any member in good standing who takes a leave of absence for longer than 30 days shall have inactive status, and not be required to pay dues and shall have no voting rights. Special member - commissioned police reserve officers may become special members and receive union representation for cases involving use of deadly force only, and have no voting rights. Members in good standing are entitled to hold office and have full voting privileges.”

Form 990, Part VI, Section A, Line 7A

“All members in good standing have the right to elect officers/executive board members.”

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

“There is no formal review of the 990 prior to filing.”

Form 990, Part VI, Section C, Line 19

“The governing documents, policies and other financial information are available upon request.”

Filing and Contact Details

Filer

Filer Name
Salem Police Employees Union
EIN
93-0852453
Phone
5035886050
Address
PO BOX 583, SALEM, OR 97308-0583

Signing Officer

Name
Scott Nowning
Title
President
Phone
5038713217
Signed
2025-11-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Nowning
Formed
1975
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Morrow CPA
Address
PO BOX 3406, SALEM, OR 97302-0406
Preparer
Hanna Ellis CPA
Phone
5039247408
Raw XML Appendix295 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/PersonNm2VINCENT DAWSON
IRS990/Form990PartVIISectionAGrp/PersonNm3ADAM BELLO
IRS990/Form990PartVIISectionAGrp/PersonNm4BENJAMIN RUDDELL
IRS990/Form990PartVIISectionAGrp/PersonNm5JAKE PRATT
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLES LIBBY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/SERGEANT REP
IRS990/Form990PartVIISectionAGrp/TitleTxt3PREVIOUS SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4E-BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5E-BOARD MEMBER
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0DONATED $2,000 TO DAVID BROWN FOR SALEM, $2,000 TO FRIENDS OF DEANNA GARCIA, AND $2,000 YES FOR SALEM PAC.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A LINE 1
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS OPTIONAL FOR THE CITY OF SALEM EMPLOYEES IN UNION-REPRESENTED BARGAINING UNITS, INCLUDNG SPECIFIED SALEM POLICE DEPARTMENT. CLASSIFICATIONS COVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT: REGULAR MEMBER - ANY PERSON WHO IS A PERMANENT EMPLOYEE WITHIN THE JURISDICTION OF THE UNION SHALL BECOME A REGULAR MEMBER IN GOOD STANDING WITHIN 30 CALENDAR DAYS OF BECOMING AN EMPLOYEE, OR MAKE APPROPRIATE NON-MEMBER FAIR SHARE PAYMENTS TO THE UNION IN LIEU OF DUES. INACTIVE MEMBER - ANY MEMBER IN GOOD STANDING WHO TAKES A LEAVE OF ABSENCE FOR LONGER THAN 30 DAYS SHALL HAVE INACTIVE STATUS, AND NOT BE REQUIRED TO PAY DUES AND SHALL HAVE NO VOTING RIGHTS. SPECIAL MEMBER - COMMISSIONED POLICE RESERVE OFFICERS MAY BECOME SPECIAL MEMBERS AND RECEIVE UNION REPRESENTATION FOR CASES INVOLVING USE OF DEADLY FORCE ONLY, AND HAVE NO VOTING RIGHTS. MEMBERS IN GOOD STANDING ARE ENTITLED TO HOLD OFFICE AND HAVE FULL VOTING PRIVILEGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS IN GOOD STANDING HAVE THE RIGHT TO ELECT OFFICERS/EXECUTIVE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO FORMAL REVIEW OF THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, POLICIES AND OTHER FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0297254
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0336413
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt078771
IRS990/TotalRevenueGrp/ExclusionAmt014222
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0211016
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01843
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT NOWNING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05038713217
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM POLICE EMPLOYEES UNION
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0930852453
ReturnHeader/Filer/PhoneNum05035886050
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 583
ReturnHeader/Filer/USAddress/CityNm0SALEM
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931657017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MORROW CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3406
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
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ReturnHeader/PreparerPersonGrp/PhoneNum05039247408
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HANNA ELLIS CPA
ReturnHeader/ReturnTs02025-12-04T16:32:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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