POLICE BENEVOLENT ASSOC OF THE CITY OF NEW YORK INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- POLICE BENEVOLENT ASSOC OF THE CITY OF NEW YORK INC (EIN 13-5308915)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-02
- IRS object ID
- 201701229349301415
- Schema version
- 2015v3.0
- 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 | 2017-05-02T14:28:02-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EISNERAMPER LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 750 THIRD AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100172703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 135308915 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Patrolmen's Benevolent Association of the | BusinessNameLine1Txt |
| Business Name Line2 | City of New York Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JOSEPH A ALEJANDRO | InCareOfNm |
| Business Name Control | PATR | BusinessNameControlTxt |
| Phone | 2122335531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Broad Street 11th fl | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10004 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH ALEJANDRO | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Phone | 2122335531 | PhoneNum |
| Signature | 2017-05-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CANDICE METH | PreparerPersonNm |
| PTIN | P01306891 | PTIN |
| Phone | 2129498700 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Patrick J Lynch President | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Broad Street 11th fl | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $47,677,518 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.NYCPBA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1894 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE NEW YORK CITY POLICE DEPARTMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 28 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $72,450 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$5,190 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,698,469 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $23,706,623 | CYProgramServiceRevenueAmt |
| PY Investment Income | $627,912 | PYInvestmentIncomeAmt |
| CY Investment Income | $740,455 | CYInvestmentIncomeAmt |
| PY Other Revenue | $123,700 | PYOtherRevenueAmt |
| CY Other Revenue | $73,805 | CYOtherRevenueAmt |
| PY Total Revenue | $23,450,081 | PYTotalRevenueAmt |
| CY Total Revenue | $24,520,883 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $765,672 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $791,098 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $9,393,706 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $6,727,970 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,894,335 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,250,034 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,818,116 | PYOtherExpensesAmt |
| CY Other Expenses | $10,442,927 | CYOtherExpensesAmt |
| PY Total Expenses | $24,871,829 | PYTotalExpensesAmt |
| CY Total Expenses | $23,212,029 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,421,748 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,308,854 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $56,144,754 | TotalAssetsBOYAmt |
| Total Assets EOY | $57,052,199 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,019,637 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,554,440 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $52,125,117 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $53,497,759 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE NYPD (NEW YORK CITY POLICE DEPARTMENT). | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | 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 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 1010 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 28 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | 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 | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | 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 | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | 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 | JOSEPH A ALEJANDRO | PersonNm |
| Phone | 2122335531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 BROAD STREET 11TH FL | AddressLine1Txt |
| City | new york | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| PATRICK J LYNCH | |||||||||
| PRESIDENT | 46.0 | 13.8 | Yes (X) | Yes (X) | $98,166 | $0 | $0 | ||
| JOHN P PUGLISSI | |||||||||
| FIRST VICE PRESIDENT | 34.0 | 13.0 | Yes (X) | Yes (X) | $85,360 | $0 | $0 | ||
| MUBARAK ABDUL-JABBAR | |||||||||
| SECOND VICE PRESIDENT | 33.0 | 11.7 | Yes (X) | Yes (X) | $76,822 | $0 | $0 | ||
| JOSEPH A ALEJANDRO | |||||||||
| TREASURER | 32.0 | 13.4 | Yes (X) | Yes (X) | $76,822 | $0 | $0 | ||
| ROBERT W ZINK | |||||||||
| RECORDING SECRETARY | 30.0 | 10.7 | Yes (X) | Yes (X) | $76,822 | $0 | $0 | ||
| DAVID M NICHOLSON | |||||||||
| FUND ADMINISTRATOR | 17.5 | 30.9 | $125,611 | $208,789 | $51,550 | Yes (X) | |||
| GAURAV SHAH | |||||||||
| COUNSEL | 40.0 | 0.0 | $232,221 | $0 | $47,511 | Yes (X) | |||
| FRANK TRAMONTANO | |||||||||
| RESEARCH DIRECTOR | 40.0 | 0.0 | $206,764 | $0 | $21,821 | Yes (X) | |||
| ALLISON MAUE | |||||||||
| COUNSEL | 40.0 | 0.0 | $192,070 | $0 | $43,962 | Yes (X) | |||
| JOSEPH MACCONE | |||||||||
| PENSION CONSULTANT | 40.0 | 0.0 | $187,211 | $0 | $35,974 | Yes (X) | |||
| ALBERT O'LEARY | |||||||||
| COMMUNICATIONS DIRECTOR | 17.5 | 30.9 | $172,485 | $0 | $15,639 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,530,354 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $208,789 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $216,457 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | 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 |
|---|---|---|---|---|---|
| KAYE SCHOLAR LLP | |||||
| 425 PARK AVENUE | NEW YORK | NY | 10022 | ATTORNEYS | $2,129,916 |
| MICHAEL T MURRAY ASSOC PC | |||||
| 10 ESQUIRE ROAD SUITE 11C | NEW CITY | NY | 10956 | ATTORNEYS | $525,737 |
| DECHERT LLP | |||||
| 1095 AVENUE OF THE AMERICAS | NEW YORK | NY | 10036 | ATTORNEYS | $355,377 |
| GLEASON DUNN WALSH O'SHEA | |||||
| 40 BEAVER STREET | ALBANY | NY | 12207 | ATTORNEYS | $237,115 |
| KAREN DUNN HENDERSON | |||||
| 184 HIGH FALLS ROAD | SAUGERTIES | NY | 12477 | GRAPHIC ARTIST | $154,968 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| DUES AND ASSESSMENTS | 900099 | $23,646,607 | $23,646,607 |
| PENSION SEMINAR | 900099 | $16,481 | $16,481 |
| PBA CONVENTION | 900099 | $43,535 | $43,535 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,706,623 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,268,944 | TotalRevenueColumnAmt |
| Exclusion | $1,268,944 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $22,628,146 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,156,635 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$528,489 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$528,489 | TotalRevenueColumnAmt |
| Exclusion | -$528,489 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| ADVERTISING INCOME | 541800 | $72,450 | $72,450 | |
| MISCELLANEOUS INCOME | 900099 | $1,355 | $1,355 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $73,805 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,520,883 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,707,978 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $72,450 | UnrelatedBusinessRevenueAmt |
| Exclusion | $740,455 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $791,098 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,727,970 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,404,743 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,821,689 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $804,023 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,579 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,898 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,544 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,873,923 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $635,846 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,229 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $855,506 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,510 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,244,532 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,211 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,920 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| LEGISLATIVE & COLL. BARGAINING | $1,168,453 |
| DELEGATE EXPENSES | $2,235,037 |
| RELEASE TIME | $192,493 |
| CANTEEN | $297,214 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,611 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,212,029 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,416,064 | BOYAmt |
| EOY | $845,921 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,643,386 | BOYAmt |
| EOY | $10,775,148 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,376,863 | BOYAmt |
| EOY | $3,649,210 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $475,000 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,215,186 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,032,112 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,202 | BOYAmt |
| EOY | $183,074 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,079,239 | BOYAmt |
| EOY | $41,598,846 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,144,754 | BOYAmt |
| EOY | $57,052,199 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,894,695 | BOYAmt |
| EOY | $2,499,149 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,124,942 | BOYAmt |
| EOY | $1,055,291 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,019,637 | BOYAmt |
| EOY | $3,554,440 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,125,117 | BOYAmt |
| EOY | $53,497,759 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,125,117 | BOYAmt |
| EOY | $53,497,759 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,144,754 | BOYAmt |
| EOY | $57,052,199 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,308,854 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $63,788 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (true) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $169,085 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,942 | DepreciationAmt |
| Book Value | $130,143 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $630,969 | OtherCostOrOtherBasisAmt |
| Depreciation | $601,969 | DepreciationAmt |
| Book Value | $29,000 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $415,132 | OtherCostOrOtherBasisAmt |
| Depreciation | $391,201 | DepreciationAmt |
| Book Value | $23,931 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $183,074 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO/FROM AFFIL ORGANIZATIONS | $103,216 |
| TRSFER PAYABLE TO THE POLICE RELIEF FUND | $124,036 |
| DEFERRED RENT | $828,039 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,055,291 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $24,584,671 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $63,788 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $63,788 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,520,883 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $24,520,883 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,212,029 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $23,212,029 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $23,212,029 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE D, PART X, QUESTION 2 | FormAndLineReferenceDesc |
| Explanation | The Patrolmen's 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. | ExplanationTxt |
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 | POLICE RELIEF FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 POLICE PLAZA | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 237331002 | RecipientEIN |
| IRC Section | 501(C)(4) | IRCSectionDesc |
| Cash Grant | $791,098 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Purpose Of Grant | Program Support | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: | FormAndLineReferenceDesc |
| Explanation | A PORTION OF THE OFFICERS' DUES IS ALLOCATED AS CONTRIBUIONS TO THE POLICE RELIEF FUND (THE "FUND"). MEMBERS OF THE ASSOCIATIONS 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GAURAV SHAH | ||||||||||||||
| COUNSEL | $232,221 | $0 | $0 | $0 | $0 | $0 | $19,913 | $0 | $27,598 | $0 | $279,732 | $0 | $0 | $0 |
| FRANK TRAMONTANO | ||||||||||||||
| RESEARCH DIRECTOR | $206,764 | $0 | $0 | $0 | $0 | $0 | $19,761 | $0 | $3,860 | $0 | $230,385 | $0 | $0 | $0 |
| ALLISON MAUE | ||||||||||||||
| COUNSEL | $192,070 | $0 | $0 | $0 | $0 | $0 | $16,396 | $0 | $27,396 | $0 | $235,862 | $0 | $0 | $0 |
| JOSEPH MACCONE | ||||||||||||||
| PENSION CONSULTANT | $187,211 | $0 | $0 | $0 | $0 | $0 | $16,036 | $0 | $19,938 | $0 | $223,185 | $0 | $0 | $0 |
| DAVID M NICHOLSON | ||||||||||||||
| FUND ADMINISTRATOR | $125,611 | $208,789 | $0 | $0 | $0 | $0 | $9,110 | $14,977 | $10,304 | $17,159 | $145,025 | $240,925 | $0 | $0 |
| ALBERT O'LEARY | ||||||||||||||
| COMMUNICATIONS DIRECTOR | $172,485 | $0 | $0 | $0 | $0 | $0 | $14,718 | $0 | $921 | $0 | $188,124 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE J, QUESTION 3 - COMPENSATION APPROVAL PROCESS | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, QUESTION 6 | The Patrolmen's 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 | MEMBERS VOTE FOR THE ELECTION OF OFFICERS, TRUSTEES, FINANCIAL SECRETARIES AND DELEGATES. 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, QUESTION 11B | THE BASELINE INFORMATION FOR COMPLETING THE FORM 990 IS PREPARED BY THE ASSOCIATION'S BOOKKEEPER AND CONTRACTED CERTFIED PUBLIC ACCOUNTANT ("CPA"). THIS INFORMATION IS SUBMITTED TO THE ASSOCIATION'S AUDIT AND TAX FIRM TO PREPARE THE FORM 990. THE FINAL DRAFT OF FORM 990 IS REVIEWED BY THE ASSOCIATION'S CONTRACTED CPA. A COPY OF THE FORM 990, INCLUDING ALL REQUIRED SCHEDULES, IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, QUESTION 12C | THE ASSOCIATION ENFORCES ITS CONFLICT OF INTEREST POLICY BY REQUIRING ITS TRUSTEES TO DISCLOSE ANY FINANCIAL INTERESTS THEY OR THEIR FAMILY MEMBERS HAVE IN ANY FIRM THAT DOES BUISNESS WITH THE ASSOCIATION. |
| FORM 990, PART VI, QUESTION 19 | THE ASSOCIATION DOES NOT GENERALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS 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 I | 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 8868 | FORM 8868 - APPLICATION FOR AN EXTENSION OF TIME TO FILE AN EXEMPT ORGANIZATION RETURN WAS FILED ELECTRONICALLY. |
| FORM 990, PART VI, SECTION B, LINE 15B | COMPENSATION IS REVIEWED BY THE TRUSTEES BASED ON THE REVIEW OF CURRENT COMPARABILITY DATA (INCLUDING GUIDESTAR REPORTS). |
| FORM 990, PART IX, LINE 4 - BENEFITS PAID TO OR FOR MEMBER'S | VOLUNTARY LIFE PROGRAM PREMIUMS $3,598,843 LEGAL SERVICES PROVIDED TO MEMBER'S 3,129,127 ---------- TOTAL BENEFITS PAID TO OR FOR MEMBER'S $6,727,970 ========== |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| PBA WIDOW AND CHILDRENS FUND INC | ||||||||||
| 125 BROAD STREET | NEW YORK | NY | 10004 | 132949036 | SEE PART VII | NY | 501(C)(3) | 7 | PBA CITY NY | false |
| HEALTH & WELFARE FUND OF THE PBA | ||||||||||
| 125 BROAD STREET | NEW YORK | NY | 10004 | 136157604 | SEE PART VII | NY | 501(C)(9) | N/A | PBA CITY NY | Yes (true) |
| RETIREE FUND OF THE PBA | ||||||||||
| 125 BROAD STREET | NEW YORK | NY | 10004 | 510237976 | SEE PART VII | NY | 501(C)(9) | N/A | PBA CITY NY | Yes (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 CITY NY | Yes (true) |
| ANNUITY FUND OF THE PBA | ||||||||||
| 125 BROAD STREET | NEW YORK | NY | 10004 | 136302673 | SEE PART VII | NY | 401(A) | N/A | PBA CITY NY | Yes (true) |
| PBA EMPLOYEE & FUND OFFICE STAFF PENSION | ||||||||||
| 125 BROAD STREET | NEW YORK | NY | 10004 | 133078801 | SEE PART VII | NY | 401(A) | N/A | PBA CITY NY | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | 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 | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Health and Welfare Fund of the PBA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | N, O, | TransactionTypeTxt |
| Involved | $2,253,892 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE R, PART V | FormAndLineReferenceDesc |
| Explanation | PRIMARY ACTIVITY OF RELATED ORGANIZATIONS: 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. RETIREE HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO RETIRED PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. ANNUITY FUND OF THE PBA: THE FUND IS A DEFINED CONTRIBUTION PLAN PROVIDING SUPPLEMENTAL RETIREMENT BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE PLAN 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 EMPLOYEES & FUND OFFICE STAFF PENSION PLAN: THE PLAN IS A MONEY PURCHASE PENSION PLAN COVERING ALL ELIGIBLE EMPLOYEES OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC., THE HEALTH & WELFARE FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE RETIREE HEALTH & WELFARE FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE ANNUITY FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, AND THE LEGAL SERVICES FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK. HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO ACTIVE PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. | ExplanationTxt |