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POLICE BENEVOLENT ASSOC OF THE CITY OF NEW YORK INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
POLICE BENEVOLENT ASSOC OF THE CITY OF NEW YORK INC (EIN 13-5308915)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-05-16
IRS object ID
201641379349307004
Schema version
2014v6.0
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

FieldValueIRS element (for citing)
Return2016-05-16T13:26:11-05:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MITCHELL & TITUS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE BATTERY PARK PLAZAAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10004ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN135308915EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Patrolmen's Benevolent AssociationBusinessNameLine1Txt
Business Name Line2CITY OF NEW YORK INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% JOSEPH A ALEJANDROInCareOfNm
Business Name ControlPATRBusinessNameControlTxt
Phone2122335531PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1125 BROAD STREET 11TH FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10004ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJoseph A AlejandroPersonNm
Person TitleTreasurerPersonTitleTxt
Phone2122335531PhoneNum
Signature2016-05-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFREDERICK DAVISPreparerPersonNm
PTINP00446023PTIN
Phone2127094500PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPatrick J Lynch PresidentPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1125 BROAD STREET 11TH FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10004ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$67,615,427GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.nycpba.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1894FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionThe association is a labor union whose MEMBERS ARE ACTIVE AND RETIRED police officers of NEW YORK CITY POLICE DEPARTMENTActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee34TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$41,550TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$137,631NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$183PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$22,991,645PYProgramServiceRevenueAmt
CY Program Service Revenue$22,698,469CYProgramServiceRevenueAmt
PY Investment Income$23,050PYInvestmentIncomeAmt
CY Investment Income$627,912CYInvestmentIncomeAmt
PY Other Revenue$128,696PYOtherRevenueAmt
CY Other Revenue$123,700CYOtherRevenueAmt
PY Total Revenue$23,143,574PYTotalRevenueAmt
CY Total Revenue$23,450,081CYTotalRevenueAmt
PY Grants And Similar Paid$774,800PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$765,672CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$6,247,317PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$9,393,706CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,329,162PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,894,335CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,036,966PYOtherExpensesAmt
CY Other Expenses$9,818,116CYOtherExpensesAmt
PY Total Expenses$19,388,245PYTotalExpensesAmt
CY Total Expenses$24,871,829CYTotalExpensesAmt
PY Revenues Less Expenses$3,755,329PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,421,748CYRevenuesLessExpensesAmt
Total Assets BOY$56,817,273TotalAssetsBOYAmt
Total Assets EOY$56,144,754TotalAssetsEOYAmt
Total Liabilities BOY$3,037,994TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,019,637TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$53,779,279NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$52,125,117NetAssetsOrFundBalancesEOYAmt
MissionTHE 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE 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 Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document978IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee34EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOSEPH A ALEJANDROPersonNm
Phone2122335531PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1125 BROAD STREETAddressLine1Txt
Citynew yorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10004ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
Patrick J Lynch
President46.013.8Yes (X)Yes (X)$98,166$0$0
John P Puglissi
First Vice President34.013.0Yes (X)Yes (X)$85,350$0$0
Mubarak Abdul-Jabbar
Second Vice President33.011.7Yes (X)Yes (X)$76,822$0$0
Joseph A Alejandro
Treasurer32.013.4Yes (X)Yes (X)$76,822$0$0
Robert W Zink
Recording Secretary30.010.7Yes (X)Yes (X)$76,822$0$0
Gaurav Shah
Counsel40.00.0$224,624$0$47,169Yes (X)
Frank Tramontano
Research Director40.00.0$210,290$0$22,751Yes (X)
Joseph Maccone
Pension Consultant40.00.0$181,048$0$35,512Yes (X)
Allison Maue
Counsel40.00.0$184,763$0$43,547Yes (X)
Dave Nicholson
FUND ADMINISTRATOR17.530.9$108,922$215,636$48,485Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,323,629TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$215,636TotReportableCompRltdOrgAmt
Total Other Compensation$197,464TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K10IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MICHAEL T MURRAY ASSOCIATES PC
10 ESQUIRE ROADNEW YORKNY10956LEGAL SERVICES$468,075
DECHERT LLP
1095 AVENUES OF THE AMERICAS 27NEW YORKNY10036LEGAL SERVICES$1,074,321
ALBERT W O'LEARY
122 HILLCREST TERRACESTATEN ISLANDNY10305COMMUNICATIONS$160,000
Kaye Scholer
250 W 55th StreetNEW YORKNY10019LEGAL SERVICES$2,139,855
KARIN DUNN HENDERSON
184 High Falls RoadSAUGERTIESNY12477GRAPHIC ART$162,454
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K7CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescDUES AND ASSESSMENTSDesc
Business900099BusinessCd
Total Revenue Column$22,698,469TotalRevenueColumnAmt
Related Or Exempt Func Income$22,698,469RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$22,698,469TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$741,876TotalRevenueColumnAmt
Exclusion$741,876ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$44,051,382SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$44,165,346SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$113,964SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$113,964TotalRevenueColumnAmt
Exclusion-$113,964ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADVERTISING INCOME541800$41,550$41,550
PENSION SEMINAR INCOME900099$14,762$14,762
PBA CONVENTION INCOME900099$38,300$38,300

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$29,088TotalRevenueColumnAmt
Related Or Exempt Func Income$29,088RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$123,700OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,450,081TotalRevenueColumnAmt
Related Or Exempt Func Income$22,780,619RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$41,550UnrelatedBusinessRevenueAmt
Exclusion$627,912ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$765,672TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$9,393,706TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,293,503TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,507,610TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$178,315TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$728,520TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$186,387TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$133,527TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$48,923TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$34,664TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,838,465TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$682,516TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$106,332TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$840,920TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$57,792TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,154,145TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$35,207TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$239,809TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
LEGISLATIVE & COLL. BARGAINING$1,561,973
CANTEEN$356,808
DELEGATE EXPENSES$2,160,180
RELEASE TIME$192,493

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$374,362TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,871,829TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,919,249BOYAmt
EOY$2,416,064EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$49,327,126BOYAmt
EOY$49,722,625EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

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

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,367,832BOYAmt
EOY$3,376,863EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$475,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,150,103LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$995,901LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$158,690BOYAmt
EOY$154,202EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

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

Investments Other Securities InvestmentsOtherSecuritiesGrp

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

Investments Program Related InvestmentsProgramRelatedGrp

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

Intangible Assets IntangibleAssetsGrp

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

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$44,376BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$56,817,273BOYAmt
EOY$56,144,754EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,117,532BOYAmt
EOY$2,894,695EOYAmt

Grants Payable GrantsPayableGrp

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

Deferred Revenue DeferredRevenueGrp

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

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

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

Escrow Account Liability EscrowAccountLiabilityGrp

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

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

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

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

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

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$920,462BOYAmt
EOY$1,124,942EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,037,994BOYAmt
EOY$4,019,637EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$53,779,279BOYAmt
EOY$52,125,117EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

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

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$53,779,279BOYAmt
EOY$52,125,117EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$56,817,273BOYAmt
EOY$56,144,754EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,421,748ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$232,414NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Total Grassroots LobbyingTotalGrassrootsLobbyingGrp
Total Direct LobbyingTotalDirectLobbyingGrp
Total Lobbying ExpendTotalLobbyingExpendGrp
Other Exempt Purpose ExpendOtherExemptPurposeExpendGrp
Total Exempt Purpose ExpendTotalExemptPurposeExpendGrp
Lobbying Nontaxable AmountLobbyingNontaxableAmountGrp
Grassroots NontaxableGrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non TxTotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non TxTotLbbyExpendMnsLbbyngNonTxGrp
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp
BuildingsBuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$102,228OtherCostOrOtherBasisAmt
Depreciation$29,178DepreciationAmt
Book Value$73,050BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$765,997OtherCostOrOtherBasisAmt
Depreciation$710,228DepreciationAmt
Book Value$55,769BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$281,878OtherCostOrOtherBasisAmt
Depreciation$256,495DepreciationAmt
Book Value$25,383BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$154,202TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO/FROM AFFILIATED ORGANIZATION$133,005
TRANSFER PAYABLE TO THE POLICE RELIEF FUND$176,031
DEFERRED RENT$815,906
FieldValueIRS element (for citing)
Total Liability$1,124,942TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$23,217,667TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$232,414NetUnrealizedGainsInvstAmt
Revenue Not Reported-$232,414RevenueNotReportedAmt
Revenue Subtotal$23,450,081RevenueSubtotalAmt
Total Revenue Per Form990$23,450,081TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$24,871,829TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$24,871,829ExpensesSubtotalAmt
Total Expenses Per Form990$24,871,829TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFIN 48 (ASC 740) FOOTNOTEFormAndLineReferenceDesc
ExplanationU.S. GAAP requires management to evaluate uncertain tax positions taken by the Association. 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 Internal Revenue Service. Management has analyzed the tax positions taken by the Association, and it concluded that as of June 30, 2015, there were no uncertain tax positions taken or expected to be taken. The Association has recognized no interest or penalties related to uncertain tax positions. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2012.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1Police Relief FundBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 POLICE PLAZAAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10007ZIPCd
FieldValueIRS element (for citing)
Recipient EIN237331002RecipientEIN
IRC Section501(C)(4)IRCSectionDesc
Cash Grant$765,672CashGrantAmt
Purpose Of GrantFOR THE NEEDS OF ITS MEMBERSPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePROCEDURES FOR MONITORING THE USE OF GRANT FUNDSFormAndLineReferenceDesc
ExplanationA portion of the Police Officers' dues is allocated as contributions to the PoYice Relief Fund. Members of the PBA's Board of Officers sit as Trustees of the Police Relief Fund. The organization'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 funds.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 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
Gaurav Shah
Counsel$224,624$0$0$0$0$0$20,216$0$26,953$0$271,793$0$0$0
Frank Tramontano
Research Director$210,290$0$0$0$0$0$18,926$0$3,825$0$233,041$0$0$0
Joseph Maccone
Pension Consultant$181,048$0$0$0$0$0$16,294$0$19,218$0$216,560$0$0$0
Allison Maue
Counsel$184,763$0$0$0$0$0$16,629$0$26,918$0$228,310$0$0$0
Dave Nicholson
FUND ADMINISTRATOR$108,922$215,636$0$0$0$0$7,812$15,138$8,562$16,973$125,296$247,747$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceForm 990, Schedule J, Part I, Line 3 - Compensation Approval ProcessFormAndLineReferenceDesc
ExplanationEach 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.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 6THE MEMBERS OF THE ASSOCIATION ARE REPRESENTED BY THE ASSOCIATION IN COLLECTIVE BARGAINING NEGOTIATIONS WITH THE CITY OF NEW YORK. MEMBERS AND THEIR FAMILIES ARE COVERED BY THE FULL RANGE OF HEALTH & WELFARE AND PENSION BENEFITS THAT ARE AVAILABLE. ALL MEMBER RIGHTS ARE EITHER THROUGH THE ASSOCIATION BY-LAWS OR THE UNION'S COLLECTIVE BARGAINING AGREEMENTS WITH THE CITY OF NEW YORK.
Form 990, Part VI, Line 7a & 7bMEMBERS 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, Line 11bTHE BASELINE INFORMATION FOR COMPLETING FORM 990 IS PREPARED BY THE ASSOCIATION'S BOOKKEEPER AND CONTRACTED CERTIFIED PUBLIC ACCOUNTANT. THIS INFORMATION IS SUBMITTED TO THE ACCOUNTING FIRM MITCHELL & TITUS LLP FOR THEIR TAX DEPARTMENT TO PREPARE THE FORM 990. THE FINAL DRAFT OF FORM 990 IS REVIEWED BY THE ASSOCIATION'S CONTRACTED CERTIFIED PUBLIC ACCOUNTANT. 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, Line 12cTHE ORGANIZATION ENFORCES IT'S 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 CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY FOR COMPLIANCE.
Form 990, Part VI, Line 19THE ORGANIZATION 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 and Sch J, Part II, Col B, Row ISALARIES SHARED BETWEEN THE RELATED ORGANIZATIONS ARE DISBURSED SOLELY BY THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC. ("PBA")(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 PBA. 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 MembersInsurance premiums, net of dividends $3,710,935 Legal services $5,682,771 Total Benefits paid to or for members $9,393,706

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
PBA Widow and Childrens Fund inc
125 BROAD STREETnew yorkNY10004132949036See Part VIINY501(c)(3)7PBA City NYfalse
HEALTH & WELFARE FUND OF THE PBA
125 BROAD STREETNEW YORKNY10004136157604See Part VIINY501(c)(9)n/aPBA City NYYes (true)
RETIREE FUND OF THE PBA
125 BROAD STREETNEW YORKNY10004510237976See Part VIINY501(c)(9)n/aPBA City NYYes (true)
LEGAL SERVICES FUND OF THE PBA
125 BROAD STREETNEW YORKNY10004132972437See Part VIINY501(c)(5)n/aPBA City NYYes (true)
ANNUITY FUND OF THE PBA
125 BROAD STREETNEW YORKNY10004136302673See Part VIINY401(a)n/aPBA City NYYes (true)
PBA EMPL & FUND OFFICE STAFF PENSION
125 BROAD STREETNEW YORKNY10004133078801See Part VIINY401(a)n/aPBA City NYYes (true)
PBA OF THE CITY OF NEW YORK INC
125 BROAD STREETNEW YORKNY10004135308915See Part VIINY501(c)(5)N/APBA CITY NYfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (true)TransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
PBA WIDOWS AND CHILDREN'S FUND INC
P$130,533FMV
HEALTH AND WELFARE FUND OF THE PBA
N,O,P$1,903,609FMV
HEALTH AND WELFARE FUND OF THE PBA
N,O,Q$358,398FMV
RETIREE FUND OF THE PBA
O,Q,S$712FMV

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Primary Activity of Related OrganizationPBA 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.
Primary Activity of Related OrganizationRetiree Health and Welfare Fund of the PBA: The Fund Provides health and welfare benefits to Retired Participants and their eligible dependents.
Primary Activity of Related OrganizationAnnuity 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.
Primary Activity of Related OrganizationLegal Services Fund of the PBA: The Fund provides job related legal services and civil legal representation to active police officers through multiple providers.
Primary Activity of Related OrganizationPBA 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.
Primary Activity of Related OrganizationHealth and Welfare Fund of the PBA: The Fund Provides health and welfare benefits to Active Participants and their eligible dependents.