2017-05-04T16:57:17-04:00 2016-06-30 346565596 ERNST & YOUNG US LLP 99 WOOD AVENUE SOUTH ISELIN NJ 08830 990 2015-07-01 136157604 HEALTH AND WELFARE FUND OF THE PBA OF THE CITY OF NEW YORK HEAL 2123497560 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 JOSEPH A ALEJANDRO TRUSTEE 2123497560 2017-05-04 MICHAEL R SALES P01770943 7325164200 2017-05-04 2015 2021-01-29 14:40:06Z DAVID NICHOLSON 125 BROAD STREET 11TH FL NEW YORK NY 10004 39173104 false X WWW.NYCPBA.ORG X 1964 NY THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HEALTH & WELFARE BENEFITS TO ACTIVE POLICE OFFICERS, THEIR SPOUSES, AND ELIGIBLE DEPENDENTS. 5 0 55 0 0 39638471 38674029 330334 429770 69305 39968805 39173104 0 28110837 30603042 2076225 1902450 0 0 5100154 5121455 35287216 37626947 4681589 1546157 51436422 52939749 3015471 2857005 48420951 50082744 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HEALTH & WELFARE BENEFITS TO ACTIVE POLICE OFFICERS, THEIR SPOUSES, AND ELIGIBLE DEPENDENTS. false false THE HEALTH AND WELFARE FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK IS A WELFARE BENEFIT PLAN COVERING, AT JUNE 30, 2016, 24,148 ELIGIBLE PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. THE FUND PROVIDES PRESCRIPTION DRUG, DENTAL, OPTICAL, AND SUPPLEMENTAL BENEFITS INCLUDING CATASTROPHIC BENEFIT, OFFICE VISIT CO-PAYMENT BENEFIT, AND LIFE INSURANCE COVERAGE. false false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false true true true false true 1562 0 true 55 true false false false false false false X 5 0 false false false false false true false true true false false true true true true true true true false false X MONITA WONG 2123497560 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 X PATRICK J LYNCH TRUSTEE 7.00 51.00 X 0 98166 0 JOHN PUGLISSI TRUSTEE 7.00 40.00 X 0 85360 0 JOSEPH A ALEJANDRO TRUSTEE 7.00 40.00 X 0 76822 0 MUBARAK ABDUL-JABBAR TRUSTEE 7.00 40.00 X 0 76822 0 ROBERT W ZINK TRUSTEE 7.00 40.00 X 0 76822 0 DAVID NICHOLSON FUNDS ADMINI 15.00 35.00 X 105997 228404 49820 CHRISTOPHER MCGRATH ATTORNEY 50.00 0.00 X 181588 0 40785 DAVID HIRSCHLAND ASST. FUNDS 21.00 22.00 X 75236 80721 13439 MATTHEW CLARK IT DIRECTOR 15.00 20.00 X 57260 79073 30092 VICKI TRICKETT SQL DBA & DE 15.00 30.00 X 39132 77741 18941 MONITA WONG CONTROLLER 18.00 22.00 X 51095 65123 35939 510308 945054 189016 2 false true false MICHAEL T MURRAY & ASSOCIATES PC 10 ESQUIRE ROAD SUITE 11C NEW CITY NY 10956 LEGAL SERVICES 127440 1 CONTRIBUTION FROM NYC 525100 38574719 38574719 COBRA PREMIUM COLLECTED 525100 99310 99310 38674029 429770 429770 MISCELLANEOUS INCOME 900099 69305 69305 69305 39173104 38674029 499075 30603042 120401 1171651 97913 410658 101827 772 127440 108066 18808 104995 76405 334672 14297 41209 BENEFIT EXP REIMBURSEMENT 3733044 BENEFIT ADMIN. EXPENSE 558515 SUBSCRIPTION FEE 3057 STAFF DEVELOPMENT 175 37626947 0 0 0 1511485 2882965 14581098 3090634 34190 32183 1144307 1061588 90287 82719 26106455 35642325 9112907 11208923 51436422 52939749 2320440 2151637 695031 705368 3015471 2857005 X 48420951 50082744 48420951 50082744 51436422 52939749 1546157 115636 X false true X true false 40974 13620 27354 726906 677202 49704 376427 370766 5661 82719 CONTRIBUTION RECEIVABLE FROM NYC 9614752 PRESCRIPTION DRUG BENEFIT RECEIVABLE 1336930 DUE FROM OTHER AFFILIATED ORG. 253955 COBRA BENEFIT RECEIVABLE 2904 BENEFIT RECEIVABLE 382 MISC. RECEIVABLE 11208923 DEFERRED RENT PAYABLE 705368 705368 X 39288740 115636 115636 39173104 39173104 37711146 37711146 -84199 -84199 37626947 SCHEDULE D, PAGE 3, PART X U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE FUND'S MANAGEMENT TO EVALUATE UNCERTAIN TAX POSITIONS TAKEN BY THE FUND. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ARE RECOGNIZED WHEN THE POSITION IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS, TO BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND'S MANAGEMENT HAS ANALYZED THE FUND'S TAX POSITIONS, AND HAS CONCLUDED THAT AS OF JUNE 30, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE FUND HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XII, LINE 4B OBLIGATION FOR BENEFITS, CLAIMS INCURRED BUT NOT REPORTED -210,000 BENEFITS CURRENTLY PAYABLE TO OR FOR PARTICIPANTS 125,801 X false false false DAVID NICHOLSON FUNDS ADMINISTRATOR 105997 228404 7583 16504 8714 18749 121745 262476 CHRISTOPHER MCGRATH ATTORNEY 181588 15052 28284 222373 DAVID HIRSCHLAND ASST. FUNDS ADMIN. 75236 80721 6484 6955 1183 1269 81720 87676 MATTHEW CLARK IT DIRECTOR 57260 79073 5039 6959 8561 11823 69898 96527 MONITA WONG CONTROLLER 51095 65123 4489 5717 12237 15582 66903 85254 SCHEDULE J, PART III PART I, LINE 3 EACH YEAR THE BOARD APPROVES THE SALARIES OF ALL EMPLOYEES OF THE ORGANIZATION. 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, PAGE 6, PART VI, LINE 7A NEW YORK CITY POLICE OFFICERS WHO ARE ACTIVE MEMBERS OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK HAVE THE RIGHT TO ELECT THE ORGANIZATION'S GOVERNING BODY ONCE EVERY FOUR YEARS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PREPARED BY THE COMPANY'S INTERNAL ACCOUNTING DEPARTMENT, REVIEWED BY A CERTIFIED PUBLIC ACCOUNTANT (ERNST & YOUNG), THEN A COPY OF THE 990 INCLUDING ALL THE SCHEDULES ARE PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO THE SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C 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, PAGE 6, PART VI, LINE 15A EACH YEAR THE BOARD APPROVES THE SALARIES OF ALL EMPLOYEES OF THE ORGANIZATION. 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, PAGE 6, PART VI, LINE 19 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 SECTION B - LINE 1 EXPENSES SHARED BETWEEN THE RELATED ENTITIES ARE DISBURSED SOLELY BY THE HEALTH AND WELFARE FUND OF THE PBA (HEALTH AND WELFARE FUND) AND ALLOCATED TO THE HEALTH AND WELFARE FUND AND RELATED ORGANIZATIONS. THE HEALTH AND WELFARE FUND ISSUES THE FORM 1099-MISC. BASED ON THE TOTAL COMPENSATION DISBURSED TO THE RECIPIENT. COMPENSATIONS SHOWN ON PART VII, SECTION B LINE 1 COLUMN C REFLECT THE FILING ORGANIZATIONS SHARE OF THE REPORTED COMPENSATIONS ON THE 1099-MISC, BOX 7. RETIREE FUND OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 510237976 SEE VII NY 501C 9 PBA OF CNY true ANNUITY FUND OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 136302673 SEE VII NY 401A PBA OF CNY true LEGAL SERVICES OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 132972437 SEE VII NY 501C 5 PBA OF CNY true PBA EMPL & FUND OFFICE STFF PENSION PENSION PLAN 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 133078801 SEE VII NY 401A PBA OF CNY true PBA OF THE CITY OF NEW YORK INC 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 135308915 SEE VII NY 501C 5 NA false PBA WIDOWS & CHILDRENS FUND INC 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 132949036 SEE VII NY 501C 3 9 PBA OF CNY true THE CITY OF NEW YORK 1 CENTER STREET NEW YORK NY 10007 SEE VII NY 115 NA false false false true false false false false false false false false false false true true true true false false THE CITY OF NEW YORK C 37386539 FMV RETIREE FUND OF THE PBA P 145338 FMV RETIREE FUND OF THE PBA Q 2644038 FMV LEGAL SERVICES OF THE PBA Q 5476527 FMV ANNUITY FUND OF THE PBA Q 278439 FMV SCHEDULE R SCHEDULE R PART II (B) PRIMARY ACTIVITY: 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 "PBA"), 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. PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC.: THE PBA IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE CITY OF NEW YORK. 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. THE CITY OF NEW YORK IS THE CONTRIBUTING EMPLOYER.