HEALTH AND WELFARE OF THE POLICE BENEVOLENT ASSOC OF THE CITY OF NY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- HEALTH AND WELFARE OF THE POLICE BENEVOLENT ASSOC OF THE CITY OF NY (EIN 13-6157604)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-09
- IRS object ID
- 201411299349302691
- Schema version
- 2012v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-09T16:32:08-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERNST & YOUNG US LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 MONUMENT CIRCLE SUITE 4000 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 136157604 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEALTH AND WELFARE FUND OF THE PBA | BusinessNameLine1 |
| Business Name Line2 | OF THE CITY OF NEW YORK | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HEAL | NameControl |
| Phone | 2123497560 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 BROAD STREET 11TH FLOOR | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10004 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOSEPH ALEJANDRO | Name |
| Title | TRUSTEE | Title |
| Phone | 2123497560 | Phone |
| Date Signed | 2014-05-09 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Date Prepared | 2014-05-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DAVID NICHOLSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 BROAD STREET 11TH FL | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10004 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 37338483 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NYCPBA.ORG | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1964 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HEALTH & WELFARE BENEFITS TO ACTIVE POLICE OFFICERS, THEIR SPOUSES, AND ELIGIBLE DEPENDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 60 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 36368350 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 36828033 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 214699 | InvestmentIncomePriorYear |
| Investment Income Current Year | 359733 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 90596 | OtherRevenuePriorYear |
| Other Revenue Current Year | 150717 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 36673645 | TotalRevenuePriorYear |
| Total Revenue Current Year | 37338483 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 30407791 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 29390215 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1906954 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1976684 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4591779 | OtherExpensePriorYear |
| Other Expenses Current Year | 4586196 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 36906524 | TotalExpensesPriorYear |
| Total Expenses Current Year | 35953095 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -232879 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1385388 | RevenuesLessExpensesCY |
| Total Assets BOY | 44042624 | TotalAssetsBOY |
| Total Assets EOY | 45399308 | TotalAssetsEOY |
| Total Liabilities BOY | 3225315 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3384074 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 40817309 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 42015234 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HEALTH & WELFARE BENEFITS TO ACTIVE POLICE OFFICERS, THEIR SPOUSES, AND ELIGIBLE DEPENDENTS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | 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, 2013, 23,314 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. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 1532 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 60 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MONITA WONG | NamePerson |
| Telephone Number | 2123497560 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 BROAD STREET 11TH FLOOR | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10004 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| PATRICK J LYNCH | ||||||||
| TRUSTEE | 6.50 | 52.80 | X | 0 | 98166 | 0 | ||
| JOHN PUGLISSI | ||||||||
| TRUSTEE | 6.00 | 40.00 | X | 0 | 85360 | 0 | ||
| JOSEPH A ALEJANDRO | ||||||||
| TRUSTEE | 6.00 | 40.00 | X | 0 | 76822 | 0 | ||
| MUBARAK ABDUL-JABBAR | ||||||||
| TRUSTEE | 5.50 | 39.50 | X | 0 | 76822 | 0 | ||
| ROBERT W ZINK | ||||||||
| TRUSTEE | 5.00 | 36.00 | X | 0 | 76822 | 0 | ||
| DAVID NICHOLSON | ||||||||
| FUNDS ADMINI | 16.00 | 33.00 | 99208 | 196852 | 46521 | X | ||
| CHRISTOPHER MCGRATH | ||||||||
| ATTORNEY | 50.00 | 0.00 | 154553 | 0 | 34011 | X | ||
| DAVID HIRSCHLAND | ||||||||
| ASST. FUNDS | 21.60 | 23.40 | 70916 | 76876 | 12719 | X | ||
| MATTHEW CLARK | ||||||||
| IT DIRECTOR | 18.90 | 26.10 | 53391 | 73730 | 21541 | X | ||
| VICKI TRICKETT | ||||||||
| SQL DBA & DE | 15.00 | 35.00 | 32694 | 76177 | 16477 | X | ||
| MONITA WONG | ||||||||
| CONTROLLER | 20.30 | 24.70 | 47811 | 58435 | 29763 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 458573 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 896062 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 161032 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL T MURRAY & ASSOCIATES PC | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 ESQUIRE ROAD SUITE 11C | AddressLine1 |
| City | NEW CITY | City |
| State | NY | State |
| ZIP Code | 10956 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | LEGAL SERVICES | DescriptionOfServices |
| Compensation | 120960 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| CONTRIBUTION FROM NYC | 525100 | 36819151 | 36819151 |
| COBRA PREMIUM COLLECTED | 525100 | 8882 | 8882 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 36828033 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 359733 | TotalRevenueColumn |
| Exclusion | $359,733 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 150717 | TotalRevenueColumn |
| Exclusion | $150,717 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 150717 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 37338483 | TotalRevenueColumn |
| Related Or Exempt Function Income | 36828033 | RelatedOrExemptFunctionIncome |
| Exclusion | $510,450 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29390215 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116155 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1286686 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101766 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 359159 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112918 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 908 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 120960 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116674 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20632 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 113393 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63135 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 300901 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1023 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40747 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45338 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| BENEFIT EXP REIMBURSEMENT | 3150000 |
| BENEFIT ADMIN. EXPENSE | 611084 |
| SUBSCRIPTION FEE | 879 |
| EMPLOYEE PLACEMENT | 468 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35953095 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11785 | BOY |
| EOY | 59729 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12373332 | BOY |
| EOY | 13796590 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31073 | BOY |
| EOY | 18572 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1161597 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1001823 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 238021 | BOY |
| EOY | 159774 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25352076 | BOY |
| EOY | 25510088 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6036337 | BOY |
| EOY | 5854555 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44042624 | BOY |
| EOY | 45399308 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2492493 | BOY |
| EOY | 2709715 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68799 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 664023 | BOY |
| EOY | 674359 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3225315 | BOY |
| EOY | 3384074 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40817309 | BOY |
| EOY | 42015234 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40817309 | BOY |
| EOY | 42015234 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44042624 | BOY |
| EOY | 45399308 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1385388 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -187463 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 40974 | OtherCostOrOtherBasis |
| Depreciation | 5414 | Depreciation |
| Book Value | 35560 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 757261 | OtherCostOrOtherBasis |
| Depreciation | 691961 | Depreciation |
| Book Value | 65300 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 363362 | OtherCostOrOtherBasis |
| Depreciation | 304448 | Depreciation |
| Book Value | 58914 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 159774 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (6 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| CONTRIBUTION RECEIVABLE FROM NYC | 5202833 |
| DUE FROM OTHER AFFILIATED ORG. | 318728 |
| MISC. RECEIVABLE | 192108 |
| PRESCRIPTION DRUG BENEFIT RECEIVABLE | 125330 |
| BENEFIT RECEIVABLE | 15020 |
| COBRA BENEFIT RECEIVABLE | 536 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 5854555 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DEFERRED RENT PAYABLE | Description |
| Amount | $674,359 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 674359 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 37151020 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -187463 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -187463 | RevenueNotRptdF990 |
| Revenue Subtotal | 37338483 | RevenueSubtotal |
| Total Revenue Per Form990 | 37338483 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 35764833 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 35764833 | ExpensesSubtotal |
| Other Expenses Not Included | 188262 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 188262 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 35953095 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| LIABILITY UNDER FIN 48 FOOTNOTE | SCHEDULE D, PAGE 3, PART X | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES 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, 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND'S MANAGEMENT BELIEVES THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 4B | OBLIGATION FOR BENEFITS, CLAIMS INCURRED BUT NOT REPORTED 120,000 BENEFITS CURRENTLY PAYABLE TO OR FOR PARTICIPANTS 68,262 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs |
|---|---|---|---|---|---|---|---|---|
| DAVID NICHOLSON | ||||||||
| FUNDS ADMINISTRATOR | 99208 | 196852 | 8744 | 17357 | 6842 | 13578 | 114794 | 227787 |
| CHRISTOPHER MCGRATH | ||||||||
| ATTORNEY | 154553 | 13591 | 20420 | 188564 | ||||
| DAVID HIRSCHLAND | ||||||||
| ASST FUNDS ADMIN | 70916 | 76876 | 6104 | 6615 | 77020 | 83491 | ||
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | OTHER ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE J, PART III | ReturnReference |
| Explanation | 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ELECTION OF MEMBERS AND THEIR RIGHTS | 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. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | 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. |
| ENFORCEMENT OF CONFLICTS POLICY | 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | 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. |
| ADDITIONAL INFORMATION | 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 ORGANIZATION'S SHARE OF THE REPORTED COMPENSATIONS ON THE 1099-MISC, BOX 7. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (7 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Business Name Line2NameOfDisregardedEntity/BusinessNameLine2 | Public Charity StatusPublicCharityStatus |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |||||||||||
| 125 BROAD STREET 11TH FLOOR | NEW YORK | NY | 10004 | 133078801 | SEE VII | NY | 401A | PBA OF CNY | true | PENSION PLAN | |
| 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 | PBA OF CNY | true | 9 | |
| THE CITY OF NEW YORK | |||||||||||
| 1 CENTER STREET | NEW YORK | NY | 10007 | SEE VII | NY | 115 | NA | false | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| THE CITY OF NEW YORK | ||
| C | 36647308 | FMV |
| RETIREE FUND OF THE PBA | ||
| P | 745989 | FMV |
| RETIREE FUND OF THE PBA | ||
| Q | 1626503 | FMV |
| LEGAL SERVICES OF THE PBA | ||
| Q | 4849672 | FMV |
| ANNUITY FUND OF THE PBA | ||
| Q | 230071 | FMV |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE R | ReturnReference |
| Explanation | 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 PATROLMENS BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK INC THE PBA THE HEALTH WELFARE FUND OF THE PATROLMENS BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK THE RETIREE HEALTH WELFARE FUND OF THE PATROLMENS BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK THE ANNUITY FUND OF THE PATROLMENS BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK AND THE LEGAL SERVICES FUND OF THE PATROLMENS BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK PATROLMENS 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 CHILDRENS 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 | Explanation |