2021-04-20T11:52:32-05:00 2020-06-30 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 100172703 990 2019-07-01 135308915 Police Benevolent Association of the City of New York Inc % PATRICK HENDRY POLI 2122335531 125 Broad Street 11th fl New York NY 10004 PATRICK HENDRY TREASURER 2122335531 2021-04-19 true WILLIAM EPSTEIN P01307171 2129498700 2019 2022-09-23 18:48:47Z Patrick J Lynch President 125 Broad Street 11th fl New York NY 10004 50872137 false X www.NYCPBA.ORG X 1894 NY THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE NEW YORK CITY POLICE DEPARTMENT. 5 0 33 0 16200 -93334 0 0 26971234 26973185 1413568 1394911 6573 30582 28391375 28398678 892337 811489 9189725 9831429 5327017 5335079 0 0 0 10675628 9473828 26084707 25451825 2306668 2946853 70822522 73952275 4399999 3493944 66422523 70458331 THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE NYPD (NEW YORK CITY POLICE DEPARTMENT). false false 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. false false false true false false false false false true false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false true true true false true 992 0 33 true true true false false false false false false false X 5 0 false false false false true true true true true false false true true true true true true false true false X PATRICK HENDRY 2122335531 125 BROAD STREET 11TH FL new york NY 10004 X DAVID M NICHOLSON FUNDS ADMINISTRATOR 17.5 27.5 X 151602 221092 62755 GAURAV SHAH Associate General Counsel 40.0 0.0 X 251986 0 60137 JOSEPH MACCONE PENSION CONSULTANT 40.0 0.0 X 208176 0 44470 CHRISTOPHER MCGRATH Associate General Counsel 40.0 0.0 X 197300 0 55279 FRANK TRAMONTANO RESEARCH DIRECTOR 40.0 0.0 X 210171 0 18793 ALBERT O'LEARY COMMUNICATION DIRECTOR 40.0 0.0 X 198420 0 16537 PATRICK J LYNCH PRESIDENT 49.0 11.0 X X 109912 0 0 JOHN PUGLISSI FIRST VICE PRESIDENT 39.0 11.0 X X 95344 0 0 JOSEPH A ALEJANDRO 2ND VICE PRESIDENT 39.0 11.0 X X 85631 0 0 PATRICK G HENDRY TREASURER 39.0 11.0 X X 85631 0 0 DANIEL J TIRELLI RECORDING SECRETARY 39.0 11.0 X X 85631 0 0 1679804 221092 257971 14 false true false ARNOLD PORTER KAYE SCHOLER LLP 250 WEST 55TH STREET 4TH FLOOR NEW CITY NY 10019 ATTORNEYS 610943 MICHAEL T MURRAY ASSOC PC 10 ESQUIRE ROAD SUITE 11C NEW CITY NY 10956 ATTORNEYS 435901 GOLENBOCK EISEMAN ASSOR BELL PESK 711 THIRD AVENUE NEW CITY NY 10017 ATTORNEYS 420505 BATES WHITE LLC 2001 K St NW North Tower Suite 50 WASHINGTON DC 20006 CONSULTANT 382394 KASOWITZ BENSON TORRES LLP 1633 BROADWAY NEW YORK NY 10019 ATTORNEYS 240506 8 0 DUES AND ASSESSMENTS 900099 26937275 26937275 PENSION SEMINAR 900099 3010 3010 PBA CONVENTION 900099 32900 32900 26973185 1780171 1780171 0 0 0 0 0 22088199 22473459 -385260 -385260 -385260 0 0 0 0 0 0 0 0 0 ADVERTISING INCOME 900099 16200 16200 MISCELLANEOUS INCOME 900099 14382 14382 30582 28398678 26973185 16200 1409293 X 811489 0 0 9831429 462149 0 3290841 307717 1010493 263879 0 0 101915 0 0 107964 69777 1283645 1296144 45418 0 968023 24834 0 1853233 0 0 38190 67781 MANDATED CONSTITUTIONAL PAYMEN 1471453 DELEGATE EXP. & RELEASE TIME 1554122 CANTEEN 272947 DUES 143547 174835 25451825 0 0 0 3257874 3877020 13485610 13367065 0 0 0 0 0 0 0 0 0 0 0 0 0 54142 1305911 1180349 156113 125562 53922925 56528486 0 0 0 0 0 0 0 0 70822522 73952275 3552254 1816772 0 0 0 0 0 0 0 0 0 0 0 0 0 0 847745 1677172 4399999 3493944 X 66422523 70458331 0 0 66422523 70458331 70822522 73952275 2946853 1088955 X false true X true false true true false 188054 100239 87815 427333 418903 8430 690524 661207 29317 125562 0 DUE TO AFFILIATED ORGANIZATION 900715 RELIEF FUND 153049 DEFERRED RENT 623408 1677172 X 29379669 1088955 1088955 28290714 107964 107964 28398678 25343861 25343861 107964 107964 25451825 PART X - FIN 48 FOOTNOTE: 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. true POLICE RELIEF FUND 1 POLICE PLAZA NEW YORK NY 10007 237331002 501(C)(4) 803168 FMV Program Support PBA Widows and Childrens Fund 125 Broad Street New York NY 10004 132949036 501(C)(3) 7877 FMV Benefit Support 1 1 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 false false false DAVID M NICHOLSON FUNDS ADMINISTRATOR 141124 220734 0 0 10478 358 9746 15244 15403 24092 176751 260428 0 0 FRANK TRAMONTANO RESEARCH DIRECTOR 207095 0 0 0 3076 0 17961 0 2561 0 230693 0 0 0 JOSEPH MACCONE PENSION CONSULTANT 203076 0 0 0 5100 0 17653 0 28546 0 254375 0 0 0 CHRISTOPHER MCGRATH Associate General Counsel 195657 0 0 0 1643 0 17418 0 39590 0 254308 0 0 0 GAURAV SHAH Associate General Counsel 251729 0 0 0 257 0 22276 0 39590 0 313852 0 0 0 ALBERT O'LEARY COMMUNICATION DIRECTOR 190098 0 0 0 8322 0 16441 0 1825 0 216686 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, QUESTION 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, QUESTION 7A & 7B 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, LINE 11B Organization's Process to Review Form 990: The 990 is prepared by the Association's certified public accountants (EisnerAmper LLP), 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, 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, 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, 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 $6,401,045 LEGAL SERVICES PROVIDED TO MEMBERS 3,430,384 ---------- TOTAL BENEFITS PAID TO OR FOR MEMBERS $9,831,429 ========== PBA WIDOWs AND CHILDRENS FUND INC 125 BROAD STREET NEW YORK NY 10004 132949036 SEE PART VII NY 501(C)(3) 7 PBA CNY true H&W FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 136157604 SEE PART VII NY 501(C)(9) N/A PBA CNY true RETIREE health & Welfare FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 510237976 SEE PART VII NY 501(C)(9) N/A PBA CNY true LEGAL SERVICES FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 132972437 SEE PART VII NY 501(C)(5) N/A PBA CNY true ANNUITY FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 136302673 SEE PART VII NY 401(A) N/A PBA CNY true PBA EMPLOYEE & FUND OFFICE STAFF PENSION 125 BROAD STREET NEW YORK NY 10004 133078801 SEE PART VII NY 401(A) N/A PBA CNY true false true false false false false false false false false false false false true true true false false false Health and Welfare Fund of the PBA P 2950630 FMV PBA WIDOWS AND CHILDRENS FUND INC B 7877 FMV SCHEDULE R - Additional Information SCHEDULE R PART II (B) PRIMARY ACTIVITY: 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.