STRATEGY STUDIO / PUBLIC DATA EXPLORER

CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC (EIN 13-3097380)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-05-09
IRS object ID
201911309349300231
Schema version
2017v2.3
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

FieldValueIRS element (for citing)
Return2019-05-09T17:07:13-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN131578842PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUCHBINDER TUNICK & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE PENN PLAZA - SUITE 3500AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP101193601ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133097380EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CORRECTION OFFICERS' BENEVOLENTBusinessNameLine1Txt
Business Name Line2ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCORRBusinessNameControlTxt
Phone2122748000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175-01 31ST AVENUE LOWER LEVELAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELIAS HUSAMUDEENPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2122748000PhoneNum
Signature2019-05-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
PTINP01366109PTIN
Phone2126955003PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address148.77.69.130IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-09IPDt
IP Tm18:07:02IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdAA7797E29E8E9AF0AE760B6B811E4E75E09D129CAtSubmissionCreationDeviceId
At Submission Filing Device Id4027246FBB05CB0DD83889DBF55B7A5E4B71F748AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerELIAS HUSAMUDEENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175-01 31ST AVENUE LOWER LEVELAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,449,535GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.COBANYC.ORGWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscUNIONOtherOrganizationDsc
Formation1901FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee34TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$69,000CYContributionsGrantsAmt
PY Program Service Revenue$10,528,533PYProgramServiceRevenueAmt
CY Program Service Revenue$11,159,492CYProgramServiceRevenueAmt
PY Investment Income$14,266PYInvestmentIncomeAmt
CY Investment Income$12,585CYInvestmentIncomeAmt
PY Other Revenue$1,216,131PYOtherRevenueAmt
CY Other Revenue$1,192,999CYOtherRevenueAmt
PY Total Revenue$11,758,930PYTotalRevenueAmt
CY Total Revenue$12,434,076CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,087,665PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,440,358CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,797,746PYOtherExpensesAmt
CY Other Expenses$8,576,035CYOtherExpensesAmt
PY Total Expenses$10,885,411PYTotalExpensesAmt
CY Total Expenses$12,016,393CYTotalExpensesAmt
PY Revenues Less Expenses$873,519PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$417,683CYRevenuesLessExpensesAmt
Total Assets BOY$4,788,538TotalAssetsBOYAmt
Total Assets EOY$5,431,739TotalAssetsEOYAmt
Total Liabilities BOY$283,210TotalLiabilitiesBOYAmt
Total Liabilities EOY$508,728TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,505,328NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,923,011NetAssetsOrFundBalancesEOYAmt
MissionTO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT IN CONTRACT NEGOTIATION MATTERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescREPRESENTAION OF UNION MEMBERS IN CONTRACT NEGOTIATIONS WITH THE NEW YORK CITY CORRECTIONS DEPARTMENT FOR WAGES, BENEFITS AND WORKING CONDITIONS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document109IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee34EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL MAIELLOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2122748000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175-01 31ST AVENUE LOWER LEVELAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
ELIAS HUSAMUDEEN
PRESIDENT40.00Yes (X)Yes (X)$149,488$0$0
JOSEPH BRACCO
1ST VICE PRESIDENT40.00Yes (X)Yes (X)$121,374$0$0
ELIZABETH CASTRO
2ND VICE PRESIDENT40.00Yes (X)Yes (X)$111,643$0$0
MICHAEL MAIELLO
TREASURER40.00Yes (X)Yes (X)$97,007$0$0
THOMAS FARRELL
LEGISLATIVE CHAIRMAN-PAST40.00Yes (X)Yes (X)$98,861$0$0
KAREN TYSON
3RD VICE PRESIDENT40.00Yes (X)Yes (X)$98,561$0$0
BENNY BOSCIO JR
EXECUTIVE BOARD MEMBER40.00Yes (X)Yes (X)$96,807$0$0
AMELIA WARNER
FINANCIAL SECRETARY40.00Yes (X)Yes (X)$98,572$0$0
KENYATTA JOHNSON
EXECUTIVE BOARD MEMBER10.00Yes (X)Yes (X)$98,711$0$0
ALBERT CRAIG
EXECUTIVE BOARD MEMBER10.00Yes (X)$75,416$0$0
FREDERIC FUSCO
EXECUTIVE BOARD MEMBER/LEG CHAIRMAN10.00Yes (X)$72,783$0$0
PAULETTE BERNARD
EXECUTIVE BOARD MEMBER10.00Yes (X)$72,773$0$0
DANIEL PALMIERI
RECORDING SECRETARY10.00Yes (X)$75,416$0$0
ANGEL CASTRO
EXECUTIVE BOARD MEMBER10.00Yes (X)$75,516$0$0
TYSON JONES
EXECUTIVE BOARD MEMBER10.00Yes (X)$0$0$0
MARK MACK
EXECUTIVE BOARD MEMBER10.00Yes (X)$0$0$0
SHAWN GOODMAN
SECRETARY40.00$106,057$0$0Yes (X)
MARC STEIER
LEGAL COUNSEL40.00$207,692$0$0Yes (X)
KIM SMITH
CONTROLLER40.00$160,303$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,816,980TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
75 BROAD STREET LLC
75 BROAD STREETNEW YORKNY10004LANDLORD$547,012
KOEHLER & ISACCS LLP
61 BROADWAY 25TH FLOORNEW YORKNY10006ATTORNEY$528,474
BRACEWELL LLP
PO BOX 848566DALLASTX75284ATTORNEY$518,464
SKADDEN ARPS SLATE MEAGHER & FLOM
FOUR TIMES SQUARENEW YORKNY100366522ATTORNEY$448,222
STUART SALLES ATTORNEY AT LAW
225 BROADWAY SUITE 1900NEW YORKNY10007CONSULTANT$179,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
All Other Contributions$69,000AllOtherContributionsAmt
Total Contributions$69,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business900099BusinessCd
Total Revenue Column$11,159,492TotalRevenueColumnAmt
Related Or Exempt Func Income$11,159,492RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$11,159,492TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$44TotalRevenueColumnAmt
Exclusion$44ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$28,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$15,459OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$12,541OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,541TotalRevenueColumnAmt
Exclusion$12,541ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REIMBS FROM REL. FDS900099$1,192,924$1,192,924
OTHER INCOME900099$75$75
FieldValueIRS element (for citing)
Other Revenue Total$1,192,999OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,434,076TotalRevenueColumnAmt
Related Or Exempt Func Income$12,352,491RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$12,585ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,443,304TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,483,180TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$275,279TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$238,595TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,849,430TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$88,189TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$93,000TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$299,125TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$726,789TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,288,222TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$37,295TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$456,971TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$434,663TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$304,148TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$195,480TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$154,562TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MEMBERS' SERVICES$1,006,930
DELEGATES EXPENSES$596,499
MEMBERS' ANNUAL OUTING$472,241
LEGISLATIVE POLITICAL D$203,480

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$369,011TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,016,393TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,377,657BOYAmt
EOY$2,062,676EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,004,241BOYAmt
EOY$2,168,748EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$310,150BOYAmt
EOY$389,734EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,638,014LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,147,307LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$388,579BOYAmt
EOY$490,707EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$707,911BOYAmt
EOY$319,874EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,788,538BOYAmt
EOY$5,431,739EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$255,020BOYAmt
EOY$508,728EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$28,190BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$283,210BOYAmt
EOY$508,728EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,505,328BOYAmt
EOY$4,923,011EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,505,328BOYAmt
EOY$4,923,011EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,788,538BOYAmt
EOY$5,431,739EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$417,683ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$201,980PoliticalExpendituresAmt

Section527 Political Org Section527PoliticalOrgGrp (71 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPaid Internal FundsPaidInternalFundsAmt
JOHN QUAGLIONE FOR COUNCIL 2017
7304 5TH AVE BOX 255BROOKLYNNY11209$2,750
ROBERT E CORNEGY 2017
200 VARICK STREE SUITE 600NEW YORKNY10014$2,750
MOYA 2017
102-11 46TH AVENUECORONANY11368$2,750
DAN QUART FOR NYC
39 BROADWAY SUITE 1740NEW YORKNY10006$1,000
BRONX DEMOCRATIC PARTY
1640 EASTCHESTER RDBRONXNY10461$10,000
GIBSON 2017
PO BOX 286975-1617 THIRD AVENUENEW YORKNY10126$2,750
SAL 2017
59 ENFIELD PLACESTATEN ISLANDNY10306$2,450
ALISON FOR NEW YORK
25 19TH STREETJERICHONY11753$2,750
BORELLI 2017
440 TYSENS LANE 2ND FLOORSTATEN ISLANDNY10306$1,000
FRIENDS OF LISA GRAY
156 PRESCOTT AVENUESTATEN ISLANDNY10306$1,000
ANDREW LANZA FOR STATEN ISLAND
PO BOX 352STATEN ISLANDNY10308$5,250
HENRY BUTLER 41ST COUNCIL
661 MACON STREETBROOKLYNNY11233$2,750
FRIENDS OF ALICIA HYNDHAM
193 MALCOM X BLVD SUITE 1NEW YORKNY10026$2,000
COMMITTEE TO RE-ELECT SHEARES 2017
589 HANCOCK STREETBROOKLYNNY11233$1,000
CHO FOR NYC
543 E 15TH STREETNEW YORKNY10009$2,750
TOMMY TORRES 2017
42 MAUJER STREET 1FBROOKLYNNY11206$2,750
ERIC GONZALEZ FOR BROOKLYN DA
32 UNION SQ EAST SUITE 1211NEW YORKNY10003$6,000
DI NAPOLI 2018
PO BOX 1776MINEOLANY11501$7,000
KINGS COUNTY CONSERVATIVE PARTY
486 78TH STREETBROOKLYNNY11209$180
JOE FOR NY
89-11 237TH STREETBELLEROSENY11426$2,750
FRIENDS OF ERROL TOULON
1461 LAKELAND AVE STE 3BOHEMIANY11716$3,500
SAPERSTEIN 2017
100 OLD PALISADE ROAD 2314FORT LEENJ07024$2,750
ERIC ULRICH 2017
71 BROADWAY APT2A BOX 252NEW YORKNY10006$2,750
CHAIM DEUTSCH 2017
2401 AVENUE UBROOKLYNNY11229$2,750
FRIENDS OF STEVEN CYMBROWITZ
1311 BRIGHTWATER AVENUE 10JBROOKLYNNY11235$1,000
PERALTA FOR SENATE
35-45 79TH STREET 2DJACKSONNY11372$2,000
FRIENDS OF MARTY GOLDEN
8411 13TH AVENUEBROOKLYNNY11228$8,200
CHARLES BARRON FOR ASSEMBLY
691 EUCLID AVEBROOKLYNNY11208$2,000
SAVINO 2018
42 JEROME AVENUESTATEN ISLANDNY10305$5,000
GALLIVAN FOR SENATE
PO BOX 2SPRING BROOKNY14140$2,500
FRIENDS OF JOHN FLANAGAN
21 CHERRY TREE RDLOUDONVILLENY12211$5,000
FRIENDS OF VICTOR PICHARDO
700 COLOMBUS AVE 2ANEW YORKNY10025$1,000
FRIENDS OF NICK PERRY
248 E 91ST STREETBROOKLYNNY11212$2,000
FRIENDS OF CARL E HEASTIE
PO BOX 840BRONXNY10469$4,400
FRIENDS OF DAVID WEPRIN
1 PENN PLAZA 48TH FLOORNEW YORKNY10119$2,000
MICHAEL G DAN DEKKER FOR ASSEMBLY
77-18 31ST AVENUEEAST ELMHURSTNY11370$1,500
PETER'S NY PAC
PO BOX 280206BROOKLYNNY11228$5,400
DAVID CARLUCCI FOR NEW YORK
PO BOX 833NANUETNY10954$1,000
FRIENDS OF NILY
73-44 174TH STREETFRESH MEADOWSNY11366$1,000
BENJAMIN FOR NEW YORK
188 STATE STREET ROOM 517ALBANYNY12247$1,500
SIMCHA NY
1313 CENTRAL AVENUELAKEWOODNJ08701$6,000
FRIENDS OF ED RA
PO BOX 614MINEOLANY11501$500
FRIENDS OF TOM O'MARA
PO BOX 521ELMIRANY14902$1,000
TONY AVELLA FOR NEW YORK
PO BOX 570052WHITESTONENY11357$1,000
FRIENDS OF ANDREW GARBARINO
PO BOX 101BAYPORTNY11705$500
FRIENDS OF TOBY STAVISKY
PO BOX 541547FLUSHINGNY11354$1,000
CATHY YOUNG FOR SENEATE
PO BOX 29OLEANNY14760$1,000
FRIENDS OF WILL BARCLAY
125 E JEFFERSON STREET 12 FLOORSYARCUSENY13202$300
COMMITTEE TO ELECT DARCEL D CLARK BRONX DA
32 UNION SQ EAST SUITE 1211NEW YORKNY10003$7,000
NYS SENATE REPUBLICAN CAMPAIGN COMMITTEE
PO BOX 7229ALBANYNY12224$12,000
FRIENDS OF ASSEMBLYMAN JEFFREY DINOWITZ
640 WESR 231ST APT 4BBRONXNY10463$1,000
FRIENDS OF KEVIN PARKER
PO BOX 100131BROOKLYNNY11210$500
FRIENDS OF WALTER T MOSLEY 2018
39 BROADWAY SUITE 1740NEW YORKNY10006$1,000
CITIZENS FOR MONTESANO
PO BOX 88GLEN COVENY11542$500
ASSEMBLY MEMBER LUIS R SEPULVEDA
881 GERARD AVE M STE 200BRONXNY10452$500
STACEY PHEFFER AMATO FOR ASSEMBLY
PO BOX 184ROCKAWAYNY11693$500
DEMOCRATIC ORGANIZATION OF QUEENS COUNTY
193 MALCOM X BLVD SUITE 1NEW YORKNY10026$5,000
FRIENDS OF KAREN KOSLOWITZ
69-40 108 STREET STE 3-AFOREST HILLSNY11375$500
FRIENDS OF BILL COLTON
29 BAY 25TH STREETBROOKLYNNY11214$500
NYC DIAZ
840 GRAND CONCOURSE STE 1-ABRONXNY10451$1,000
ANDREW CUOMO 2018
PO BOX 4105NEW YORKNY10163$10,000
NICOLE FOR NEW YORK CITY
PO BOX 60487STATEN ISLANDNY10306$1,000
ADDABBO FOR SENATE
193 MALCOM X BLVD SUITE 1NEW YORKNY10026$1,000
FRIENDS OF HELENE WEINSTEIN
29 COURT STREET STE 1503BROOKLYNNY11242$500
NORTH SHORE DEMOCRATIC CLUB
PO BOX 140065STATEN ISLANDNY10314$1,000
KATZ 2021
193 MALCOM X BLVD SUITE 1NEW YORKNY10026$1,000
NY CONF OF ITALIAN AMERICAN STATE LEG
ROOM 839 LOBALBANYNY12247$300
SPEAKER HEASTIE PAC
9 EAST 8TH STREET STE 289NEW YORKNY10003$5,000
KAMINSKY 2018
100 MERRICK ROAD STE 320EROCKVILLENY11570$1,000
MIKE NYS PAC
77-18 31ST AVENUEEAST ELMHURSTNY11370$1,000
NYS DEMOCRATIC ASSEMBLY CAMPAIGN COMMITTEE
107 WASHINGTON AVE SUITE 1LLALBANYNY12210$20,000
FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$560,958OtherCostOrOtherBasisAmt
Depreciation$334,085DepreciationAmt
Book Value$226,873BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$911,859OtherCostOrOtherBasisAmt
Depreciation$703,314DepreciationAmt
Book Value$208,545BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$165,197OtherCostOrOtherBasisAmt
Depreciation$109,908DepreciationAmt
Book Value$55,289BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$490,707TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM RELATED ORGANIZATIONS$279,465
SECURITY DEPOSITS$40,409
FieldValueIRS element (for citing)
Total Book Value Other Assets$319,874TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,241,152TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$11,241,152RevenueSubtotalAmt
Other Revenues Not Included$1,192,924OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,192,924RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$12,434,076TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,823,469TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$10,823,469ExpensesSubtotalAmt
Other Expenses Not Included$1,192,924OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,192,924ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$12,016,393TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ASSOCIATION FILES AN ANNUAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WITH THE INTERNAL REVENUE SERVICE ('IRS'). AT JUNE 30, 2018, COBA'S FORM 990S FOR THE YEARS ENDED JUNE 30, 2015 THROUGH 2018 REMAIN ELIGIBLE FOR EXAMINATION BY THE IRS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:REIMBURSEMENTS FROM RELATED ORGANIZATIONS
PART XII, LINE 4B - OTHER ADJUSTMENTS:REIMBURSEMENTS FROM RELATED ORGANIZATIONS
SCHEDULE D, PART XIIIAMOUNTS LISTED PER PART XI, LINE 4B AND PART XII, LINE 4B ARE REIMBURSEMENTS FROM RELATED ORGANIZATIONS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARC STEIER
LEGAL COUNSEL$207,692$0$0$0$0$0$0$0$0$0$207,692$0$0$0
KIM SMITH
CONTROLLER$160,303$0$0$0$0$0$0$0$0$0$160,303$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ASSOCIATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE EXECUTIVE BOARD MEMBERS ARE ELECTED BY THE GENERAL MEMBERSHIP OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7BTHE ASSOCIATION HOLDS PERIODIC GENERAL MEMBERSHIP MEETINGS IN WHICH DECISIONS OF THE EXECUTIVE BOARD ARE APPROVED BY MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 8BTHE ASSOCIATION HAS NO SUBCOMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE ASSOCIATION'S EXECUTIVE BOARD REVIEWS THE FORM 990 PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGNIZATION'S PROCESS FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR ITS SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
COBA ANNUITY FUND
77-10 21ST AVENUEEAST ELMHURSTNY11370136286233PROVIDE ANNUITY BENEFITS TO ELIGIBLE PARTICIPANTSNY401AN/AN/A0
COBA SCHOLARSHIP FUND
75-01 31ST AVENUE LOWER LEVELEAST ELMHURSTNY11370134183116PROVIDE SCHOLARSHIP ASSIATANCE TO ELIGIBLE MEMBERS AND DEPENDENTSNY501(C)(3)9N/A0
COBA SECURITY BENEFITS FUND - ACTIVE
77-10 21ST AVENUEEAST ELMHURSTNY11370136163565PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTSNY501(C)(9)N/AN/A0
COBA SECURITY BENEFITS FUND - RETIREES
77-10 21ST AVENUEEAST ELMHURSTNY11370510183172PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTSNY501(C)(9)N/AN/A0
COBA WIDOWS AND CHILDRENS FUND
75-01 31ST AVENUE LOWER LEVELEAST ELMHURSTNY11370133909402PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND OR CHILDREN OF DECEASED MEMBERSNY501(C)(3)9N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
COBA ANNUITY FUND
Q$240,206ALLOCATED EXPENSES
COBA SECURITY BENEFITS FUND - ACTIVE
Q$545,956ALLOCATED EXPENSES
COBA SECURITY BENEFITS FUND - RETIREES
Q$406,762ALLOCATED EXPENSES