2023-05-12T13:09:07-05:00 2022-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2021-07-01 135308915 POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK INC POLI 2122335531 125 BROAD STREET 11TH FL NEW YORK NY 10004 PATRICK G HENDRY TREASURER 2122335531 2023-05-02 1 PATRICK HENDRY 999009999 WILLIAM EPSTEIN P01307171 2129498700 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z PATRICK J LYNCH 125 BROAD ST 11TH FL NEW YORK NY 10004 55377813 0 X WWW.NYCPBA.ORG X 1894 NY LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE CITY OF NEW YORK. 5 0 32 0 0 0 0 0 26334541 25930285 1557315 947266 5001 131001 27896857 27008552 783506 804356 10281672 11718793 5257744 5229311 0 0 0 10856773 11442875 27179695 29195335 717162 -2186783 72619165 69154109 2445392 4108084 70173773 65046025 THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE NYPD (NEW YORK CITY POLICE DEPARTMENT). 0 0 THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE CITY OF NEW YORK. IT IS A CERTIFIED COLLECTIVE BARGAINING AGENT AND PROVIDES LIFE INSURANCE AND OTHER BENEFITS TO ITS APPROXIMATE 25,000 MEMBERS. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1095 0 32 1 1 1 0 0 0 0 0 0 0 X 5 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 1 0 X BRIAN NAGURKA 2122335531 125 BROAD STREET 11TH FL NEW YORK NY 10004 X PATRICK J LYNCH PRESIDENT 49.00 11.00 X X 109912 0 0 JOHN PUGLISSI FIRST VICE PRESIDENT 39.00 11.00 X X 95344 0 0 JOSEPH A ALEJANDRO 2ND VICE PRESIDENT 39.00 11.00 X X 85631 0 0 PATRICK G HENDRY TREASURER 39.00 11.00 X X 85631 0 0 DANIEL J TIRELLI RECORDING SECRETARY 39.00 11.00 X X 85631 0 0 DAVID NICHOLSON FUNDS ADMINISTRATOR 17.50 27.50 X 157964 231040 70057 GAURAV SHAH ASSOCIATE GENERAL COUNSEL 38.20 1.80 X 270733 12739 69243 JOSEPH MACCONE PENSION CONSULTANT 40.00 0.00 X 211581 0 50504 DAVID MORRIS ASSOCIATE GENERAL COUNSEL 39.20 0.80 X 213511 4387 63612 ANDREW J DEMPSTER ASSOCIATE GENERAL COUNSEL 39.20 0.80 X 213676 4355 63482 JOHN NUTHALL COMMUNICATION DIRECTOR 38.40 1.60 X 220595 9068 65385 CHRISTOPHER MCGRATH ASSOCIATE GENERAL COUNSEL 40.00 0.00 X 218369 0 64421 1968578 261589 446704 13 0 1 0 ARNOLD & PORTER KAYE SCHOLER LLP PO BOX 759451 BALTIMORE MD 21275 ATTORNEYS 794965 MICHAEL T MURRAY & ASSOC PC 10 ESQUIRE ROAD SUITE 11C NEW CITY NY 10956 ATTORNEYS 479538 DECHERT LLP 1095 AVENUE OF THE AMERICAS NEW YORK NY 10036 ATTORNEYS 271059 GOLENBOCK EISEMAN ASSOR BELL & PESKOE LL 711 THIRD AVENUE NEW YORK NY 10017 CONSULTANT 234239 DLA PIPER LLP PO BOX 75190 BALTIMORE MD 21275 ATTORNEYS 224024 8 DUES AND ASSESSMENTS 900099 25930285 25930285 25930285 1344636 1344636 27971891 28369261 -397370 -397370 -397370 MISCELLANEOUS INCOME 900099 131001 131001 131001 27008552 0 0 27008552 804356 11718793 462149 3245171 284316 970663 267012 111913 92418 105646 1888625 841716 49849 1002505 13854 2251899 49854 111659 DELEGATE EXP. & RELEASE 2568611 MANDATED CONSTITUTIONAL 1467407 CANTEEN 560539 COMMITTEE AND REVIEW BO 196358 130022 29195335 2049437 468777 13379157 13406610 1443058 1205745 144169 237313 57046402 55041409 72619165 69154109 1716286 2035668 729106 2072416 2445392 4108084 X 70173773 65046025 70173773 65046025 72619165 69154109 -2186783 -2940965 0 X 0 1 X 1 0 0 0 1 1 0 FORM 990, SCHEDULE C, PART I-C: PATROLMEN'S BENEVOLENT ASSOCIATION INDEPENDENT EXPENDITURES COMMITTEE 125 BROAD ST NEW YORK, NY 10004 EIN:82-2574286 DURING FISCAL YEAR 2018, THE ASSOCIATION ESTABLISHED, PURSUANT TO NEW YORK ELECTION LAW SECTION 14-107, THE PATROLMEN'S BENEVOLENT ASSOCIATION INDEPENDENT EXPENDITURES COMMITTEE ("PBAIEC"). THE PBAIEC MAY OVERTLY ADVOCATE FOR OR AGAINST POLITICAL CANDIDATES BUT IS PROHIBITED FROM DONATING MONIES DIRECTLY TO POLITICAL CANDIDATES. THE ASSOCIATION PROVIDES ACCOUNTING AND ADMINISTRATIVE SERVICES TO THE PBAIEC AT NO CHARGE. 188054 132468 55586 427333 424413 2920 827671 648864 178807 237313 DUE TO AFFILIATED ORGANIZATION 1496140 DEFERRED RENT 457800 TRANSFER PAYABLE TO THE POLICE RELIEF FUND 118476 2072416 X 23975169 -2940965 -2940965 26916134 92418 92418 27008552 29102917 0 29102917 92418 92418 29195335 PART X, LINE 2: THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC. (THE "ASSOCIATION") IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. SINCE THE ASSOCIATION HAS ALWAYS RECORDED THE POTENTIAL TAX LIABILITY FOR UNRELATED BUSINESS INCOME TAX AND DUE TO ITS GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS. 1 POLICE RELIEF FUND 1 POLICE PLAZA NEW YORK NY 10007 237331002 501(C)(4) 772221 0 FMV PROGRAM SUPPORT 0 1 PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: A PORTION OF THE OFFICERS' DUES IS ALLOCATED AS CONTRIBUIONS TO THE POLICE RELIEF FUND (THE "FUND"). MEMBERS OF THE ASSOCIATION'S BOARD OF OFFICERS SIT AS TRUSTEES OF THE FUND. THE FUND'S MISSION IS TO PROVIDE ASSISTANCE TO THE POLICE OFFICERS OF THE NYPD IN NEED. THE FUND'S BOARD OF TRUSTEES APPROVES ALL DISBURSEMENTS OF GRANT FUNDS. X X 0 0 0 DAVID NICHOLSON FUNDS ADMINISTRATOR 147288 230373 0 0 10676 667 10205 15962 17793 27829 185962 274831 0 0 GAURAV SHAH ASSOCIATE GENERAL COUNSEL 270733 12739 0 0 0 0 22593 1065 43534 2052 336860 15856 0 0 JOHN NUTHALL COMMUNICATION DIRECTOR 215495 9068 0 0 5100 0 19008 792 43762 1824 283365 11684 0 0 CHRISTOPHER MCGRATH ASSOCIATE GENERAL COUNSEL 218369 0 0 0 0 0 18836 0 45622 0 282827 0 0 0 ANDREW J DEMPSTER ASSOCIATE GENERAL COUNSEL 213676 4355 0 0 0 0 17593 358 44674 912 275943 5625 0 0 DAVID MORRIS ASSOCIATE GENERAL COUNSEL 213511 4387 0 0 0 0 17666 361 44674 912 275851 5660 0 0 JOSEPH MACCONE PENSION CONSULTANT 206481 0 0 0 5100 0 17789 0 32752 0 262122 0 0 0 PART I, LINE 3: OTHER ADDITIONAL INFORMATION: EACH YEAR THE BOARD APPROVES THE SALARIES OF ALL EMPLOYEES OF THE ASSOCIATION. THE APPROVAL PROCESS INCLUDES A DISCUSSION OF PERFORMANCE AND REVIEW OF SALARIES FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS. SALARY ADJUSTMENTS ARE DIRECTED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP: THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC. (THE "ASSOCIATION") HAS MEMBERS. MEMBERS ARE DEFINED AS "A PERSON WHO HAS BEEN DULY SWORN AS A MEMBER OF THE FORCE OF THE NEW YORK CITY POLICE DEPARTMENT ("NYPD")." FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS: NEW YORK CITY POLICE OFFICERS WHO ARE ACTIVE MEMBERS OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK HAVE THE RIGHT TO ELECT THE ORGANIZATION'S GOVERNING BODY ONCE EVERY FOUR YEARS. MEMBERS VOTE FOR CHANGES IN THE BY-LAWS OF THE ASSOCIATION. MEMBERS ALSO VOTE FOR THE RATIFICATION OF COLLECTIVE BARGAINING AGREEMENTS. FORM 990, PART VI, SECTION A, LINE 7B SEE EXPLANATION FOR LINE 7A FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990: THE 990 IS PREPARED BY THE ASSOCIATION'S CERTIFIED PUBLIC ACCOUNTANTS (EISNER ADVISORY GROUP, LLC), REVIEWED BY THE ASSOCIATION'S INTERNAL ACCOUNTING DEPARTMENT, AND THEN A COPY OF THE 990 INCLUDING ALL THE SCHEDULES IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO THE SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS OF INTEREST POLICY: THE ORGANIZATION ENFORCES ITS CONFLICT OF INTEREST POLICY BY REQUIRING ALL OFFICERS, TRUSTEES, AND EMPLOYEES TO DISCLOSE ANY FINANCIAL INTEREST THEY OR THEIR FAMILY MEMBERS HAVE IN ANY FIRM THAT DOES BUSINESS WITH THE ORGANIZATION. THIS IS A CONTINUING OBLIGATION AND IS REVIEWED ANNUALLY FOR COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15B REVIEW OF COMPENSATION: EACH YEAR THE BOARD APPROVES THE SALARIES OF ALL EMPLOYEES OF THE ASSOCIATION. THE APPROVAL PROCESS INCLUDES A DISCUSSION OF PERFORMANCE AND REVIEW OF SALARIES FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS. SALARY ADJUSTMENTS ARE DIRECTED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: THE ORGANIZATION DOES NOT GENERALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC, EXCEPT TO THE EXTENT REQUIRED BY LAW. FORM 990, PART VII, SEC A, COL D & SCH J, PART II, COL B, ROW 1: SALARIES SHARED BETWEEN THE RELATED ORGANIZATIONS ARE DISBURSED SOLELY BY THE ASSOCIATION (EIN #13-5308915) AND ALLOCATED TO THE HEALTH AND WELFARE FUND OF THE PBA AND RELATED ORGANIZATIONS. IN SOME CASES, SALARIES SHARED BETWEEN THE RELATED ORGANIZATIONS ARE DISBURSED SOLELY BY THE HEALTH AND WELFARE FUND OF THE PBA (EIN #13-6157604) AND ALLOCATED TO THE ASSOCIATION. THE COMPENSATION REPORTED ON PART VII, SECTION A, COLUMN D AND SCHEDULE J, PART II, COLUMN B, ROW (I) WHERE APPLICABLE, REFLECTS THE FILING ORGANIZATION'S SHARE OF THE REPORTED COMPENSATION ON THE EMPLOYEES' W-2, BOX 5, BASED ON EACH EMPLOYEES' ALLOCATION OF TIME AMONGST THE ORGANIZATIONS. FORM 990, PART IX, LINE 4: BENEFITS PAID TO OR FOR MEMBERS: VOLUNTARY LIFE PROGRAM PREMIUMS $6,512,947 LEGAL SERVICES PROVIDED TO MEMBERS 5,205,846 TOTAL BENEFITS PAID TO OR FOR MEMBERS $11,718,793 PBA WIDOWS AND CHILDRENS FUND INC 125 BROAD STREET NEW YORK NY 10004 132949036 SEE PART VII NY 501(C)(3) LINE 7 PBA OF NYC 1 H&W FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 136157604 SEE PART VII NY 501(C)(9) PBA OF NYC 1 RETIREE HEALTH & WELFARE FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 510237976 SEE PART VII NY 501(C)(9) PBA OF NYC 1 LEGAL SERVICES FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 132972437 SEE PART VII NY 501(C)(5) PBA OF NYC 1 ANNUITY FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 136302673 SEE PART VII NY 401(A) PBA OF NYC 1 PBA EMPLOYEE & FUND OFFICE STAFF PENSION 125 BROAD STREET NEW YORK NY 10004 133078801 SEE PART VII NY 401(A) PBA OF NYC 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 HEALTH AND WELFARE FUND OF THE PBA P 2969818 FMV PBA WIDOWS AND CHILDRENS FUND INC B 27822 FMV SCHEDULE R - ADDITIONAL INFORMATION PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO ACTIVE PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. RETIREE HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO RETIRED PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. PBA WIDOWS AND CHILDREN'S FUND, INC.: THE FUND PROVIDES AID AND ASSISTANCE TO THE WIDOWS, WIDOWERS AND ELIGIBLE DEPENDENTS OF POLICE OFFICERS WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY. ANNUITY FUND OF THE PBA: THE FUND IS A DEFINED CONTRIBUTION PLAN PROVIDING SUPPLEMENTAL RETIREMENT BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE PLAN'S RULES AND REGULATIONS. LEGAL SERVICES FUND OF THE PBA: THE FUND PROVIDES JOB RELATED LEGAL SERVICES AND CIVIL LEGAL REPRESENTATION TO ACTIVE POLICE OFFICERS THROUGH MULTIPLE PROVIDERS. PBA EMPLOYEE & FUND OFFICE STAFF PENSION PLAN: THE PLAN IS A MONEY PURCHASE PENSION PLAN COVERING ALL ELIGIBLE EMPLOYEES OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC., THE HEALTH & WELFARE FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE RETIREE HEALTH & WELFARE FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE ANNUITY FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, AND THE LEGAL SERVICES FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK.