SERGENTS BENEVOLENT ASSOCIATION OF THE POLICE DEPARTMENT OF THE CITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- SERGENTS BENEVOLENT ASSOCIATION OF THE POLICE DEPARTMENT OF THE CITY (EIN 13-6121923)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202201369349314910
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T16:45:52-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 132858927 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FITZSIMMONS ABRAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7600 JERICHO TPKE STE 210 | AddressLine1Txt |
| City | WOODBURY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 117971705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 136121923 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SERGEANTS BENEVOLENT ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SERG | BusinessNameControlTxt |
| Phone | 2122262180 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 WORTH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VINCENT VALLELONG | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Phone | 2122262180 | PhoneNum |
| Signature | 2022-05-16 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | VINCENT | PersonFirstNm |
| Person Last | VALLELONG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SEBASTIEN J HALL | PreparerPersonNm |
| PTIN | P10258968 | PTIN |
| Phone | 5166820100 | PhoneNum |
| Preparation | 2022-05-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VINCENT VALLELONG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 WORTH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,305,462 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE COLLECTIVE BARGAINING FOR ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,504,400 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,246,561 | CYProgramServiceRevenueAmt |
| PY Investment Income | $296,725 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,050 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,846 | PYOtherRevenueAmt |
| CY Other Revenue | $33,851 | CYOtherRevenueAmt |
| PY Total Revenue | $6,812,971 | PYTotalRevenueAmt |
| CY Total Revenue | $6,305,462 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $18,400 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $28,940 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,704,324 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,381,318 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $901,223 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $886,323 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,792,329 | PYOtherExpensesAmt |
| CY Other Expenses | $4,536,636 | CYOtherExpensesAmt |
| PY Total Expenses | $8,416,276 | PYTotalExpensesAmt |
| CY Total Expenses | $7,833,217 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,603,305 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,527,755 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,276,358 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,437,710 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $814,220 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $728,377 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,462,138 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,709,333 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO COLLECTIVELY BARGAIN FOR FAIR WAGES AND WORKING CONDITIONS FOR ITS MEMBERS WHO ARE NYPD OFFICIERS WITH THE RANK OF SERGEANT.. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | TO COLLECTIVELY BARGAIN FOR FAIR WAGES AND WORKING CONDITIONS FOR ITS MEMBERS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | Yes (true) | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNIS OSTERMANN | PersonNm |
| Phone | 2122262180 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 WORTH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| DENNIS OSTERMANN | |||||||
| CONTROLLER | 38.00 | 2.00 | Yes (X) | $153,832 | $65,928 | $13,186 | |
| THERESA ASHTON | |||||||
| EXECUTIVE AS | 39.00 | 1.00 | Yes (X) | $127,350 | $0 | $7,641 | |
| EDWARD MULLINS | |||||||
| PRESIDENT (R | 25.00 | 5.00 | $88,757 | $0 | $0 | Yes (X) | |
| VINCENT VALLELONG | |||||||
| VICE PRESIDE | 25.00 | 5.00 | $64,098 | $0 | $0 | Yes (X) | |
| EDMUND SMALL | |||||||
| CITY-WIDE SE | 25.00 | 5.00 | $34,514 | $0 | $0 | Yes (X) | |
| ANTHONY BORELLI | |||||||
| FINANCIAL SE | 25.00 | 5.00 | $29,583 | $0 | $0 | Yes (X) | |
| PAUL CAPOTOSTO | |||||||
| TREASURER | 25.00 | 5.00 | $29,583 | $0 | $0 | Yes (X) | |
| VINCENT GUIDA | |||||||
| HLTH & WLF S | 25.00 | 5.00 | $25,639 | $0 | $0 | Yes (X) | |
| MICHAEL PERUGGIA | |||||||
| RECORDING SE | 25.00 | 5.00 | $24,077 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $577,433 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $65,928 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $20,827 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THE QUINN LAW FIRM | |||||
| 399 KNOLLWOOD RD STE 220 | WHITE PLAINS | NY | 10603 | LEGAL | $1,032,250 |
| PATTERSON BELKNAP WEBB & TYLER LLP | |||||
| 1133 6TH AVENUE | NEW YORK | NY | 10036 | LEGAL | $530,025 |
| DLA PIPER US LLP | |||||
| 1251 6TH AVE | NEW YORK | NY | 10020 | LEGAL | $319,275 |
| SIFF & ASSOCIATES PLLC | |||||
| 3222 N STREET NW 340 | WASHINGTON | DC | 20007 | LOBBYING | $125,000 |
| POLICE RELIEF FUND INC | |||||
| 3 PARK AVE 14TH FLOOR | NEW YORK | NY | 10016 | $120,561 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| DUES | 900099 | $5,919,673 | $5,919,673 |
| PROGRAM SERVICE REVENUE | 900099 | $326,888 | $326,888 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,246,561 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,050 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,050 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STORE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $33,851 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $33,851 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $33,851 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,305,462 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,305,462 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,940 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,381,318 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,251 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,187 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $498,655 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,297 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,933 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,401,596 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,750 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,899 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,490 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,333 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,935 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,997 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,018 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| OFFICER STIPENDS | $570,686 |
| GOODS & WELFARE | $236,656 |
| POLITICAL CONTRIBUTIONS | $228,500 |
| AUTO EXPENSE | $181,468 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,308 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,833,217 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,699,264 | BOYAmt |
| EOY | $3,854,340 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,868 | BOYAmt |
| EOY | $234,275 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,275 | BOYAmt |
| EOY | $117,275 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $871,157 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $775,217 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,921 | BOYAmt |
| EOY | $95,940 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,168,046 | BOYAmt |
| EOY | $7,191,930 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,415,900 | BOYAmt |
| EOY | $2,133,330 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,368,084 | BOYAmt |
| EOY | $810,620 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,276,358 | BOYAmt |
| EOY | $14,437,710 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $757,528 | BOYAmt |
| EOY | $671,685 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,692 | BOYAmt |
| EOY | $56,692 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $814,220 | BOYAmt |
| EOY | $728,377 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,462,138 | BOYAmt |
| EOY | $13,709,333 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,462,138 | BOYAmt |
| EOY | $13,709,333 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,276,358 | BOYAmt |
| EOY | $14,437,710 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,527,755 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $11,324 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$113,593 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$122,781 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (true) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $611,044 | OtherCostOrOtherBasisAmt |
| Depreciation | $596,693 | DepreciationAmt |
| Book Value | $14,351 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $260,113 | OtherCostOrOtherBasisAmt |
| Depreciation | $178,524 | DepreciationAmt |
| Book Value | $81,589 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $95,940 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAID IN CAPITAL | Desc |
| Book Value | $2,133,330 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,133,330 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM RELATED ORGANIZATION | $723,865 |
| LOANS AND EXCHANGES | $53,848 |
| INVENTORY | $20,706 |
| SECURITY DEPOSIT | $10,000 |
| ACCRUED INTEREST | $2,201 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $810,620 | TotalBookValueOtherAssetsAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHEN SILLER TUNNEL TO TOWERES | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2361 HYLAN BLVD | AddressLine1Txt |
| City | STATEN ISLAND | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10306 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 020554654 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $10,000 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Purpose Of Grant | CHARITABLE CONTR | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 11 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNIS OSTERMANN | PersonNm |
| Title | CONTROLLER | TitleTxt |
| Base Compensation Filing Org | $153,832 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $65,928 | CompensationBasedOnRltdOrgsAmt |
| Deferred Compensation Flng Org | $13,186 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $167,018 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $65,928 | TotalCompensationRltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 5 | SUBSEQUENT TO FISCAL YEAR END BUT PRIOR TO FILING THE FORM 990, THE ORGANIZATION (THE UNION) BECAME AWARE OF AN EMBEZZLEMENT OF UNION FUNDS BY THE NOW FORMER PRESIDENT OF THE UNION. IT IS ESTIMATED THIS EMBEZZLEMENT TOOK PLACE FROM 2017 THROUGH OCTOBER 2021. FOLLOWING AN INVESTIGATION, CHARGES HAVE BEEN FILED AGANIST THE FORMER PRESIDENT. SUBSEQUENT TO THOSE CHARGES, THE ORGANIZATION HAS ALSO FILED A LAWSUIT AGANIST THE FORMER PRESIDENT SEEKING 1 MILLION AND OTHER UNSPECIFIED DAMAGES. THE OUTCOME OF THESE CASESE IS STILL UNKNOWN. THE FORM 990 HAS BEEN PREPARED FROM THE BEST AVAILABLE UNAUDITED INFORMATION. SUCH INFORMATION MAY BE SUBJECT TO CHANGE. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERS OF THE ORGANIZATION ARE ALL NEW YORK CITY POLICE SERGEANTS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BODY IN AN ELECTION WHERE ALL ACTIVE MEMBERS VOTE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE PLAN'S POLICY REQUIRES THE SIGNATORY BOARD MEMBER TO REVIEW THE IRS FORM 990 THAT IS PREPARED ON THE UNION'S BEHALF BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | EMPLOYEES, INCLUDING KEY EMPLOYEES, GET RAISES EVERY 3 YEARS THAT ARE APPROVED BY THE BOARD. AMOUNTS PAID TO BOARD MEMBERS ARE PREDETERMINED BY THE SBA CONSTITUTION. THE PRESIDENT RECEIVES 60% OF THE HIGHEST PAID SERGEANT, THE VICE PRESIDENT RECEIVES 40% OF THE HIGHEST PAID SERGEANT AND THE OTHER 5 BOARD MEMBERS RECEIVED 20% OF THE HIGHEST PAID SERGEANT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | IF THE GOVERNING DOCUMENTS OF OUR ORGANIZATION ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES, THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILIBLE AS THE APPLICIABLE LAW REQUIRES. OTHERWISE, THE GOVERNING DOCUMENTS WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. |
| FORM 990, PART XI, LINE 9 | LOSS FROM SUBSIDIARY -122,781 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| SERGEANTS BENEVOLENT ASSOC ANNUITY | ||||||||||
| 35 WORTH STREET | NEW YORK | NY | 10013 | 133704953 | RETIREMENT | NY | 401A | N/A | false | |
| SERGEANTS BENEVOLENT ASSOCATION PAC | ||||||||||
| 35 WORTH STREET | NEW YORK | NY | 10013 | 133629315 | POLITICAL | NY | 527 | N/A | false | |
| SBA SCHOLARSHIP FUND | ||||||||||
| 35 WORTH STREET | NEW YORK | NY | 10013 | 542184059 | SCHOLARSHI | NY | 501C3 | N/A | false | 7 |
| SBA WIDOWS & CHILDRENS FUND INC | ||||||||||
| 35 WORTH STREET | NEW YORK | NY | 10013 | 134197047 | CHARITY | NY | 501C3 | N/A | false | 7 |
| SBA HEALTH & WELFARE | ||||||||||
| 35 WORTH STREET | NEW YORK | NY | 10013 | 133704948 | BENEFITS | NY | 501C9 | N/A | false | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SBA 35 REALTY CORP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 WORTH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133858362 | EIN |
| Primary Activities | REAL ESTAT | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C CORP | EntityTypeTxt |
| Share Of Total Income | -$122,781 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $2,688,371 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SBA HEALTH & WELFARE | ||
| Q | $473,651 | SHARED ALLOCATION |
| SBA ANNUITY FUND | ||
| Q | $238,448 | SHARED ALLOCATION |
| SBA REALTY CORP | ||
| B | $804,120 | CASH TRF & FA ADDITIONS |