STRATEGY STUDIO / PUBLIC DATA EXPLORER

BUFFALO POLICE BENEVOLENT ASSOCIATION HEALTH & WELFARE FUND: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BUFFALO POLICE BENEVOLENT ASSOCIATION HEALTH & WELFARE FUND (EIN 22-2199232)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-06
IRS object ID
201433109349300533
Schema version
2013v3.1
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)
Return2014-11-06T10:37:56-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN202368569PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Jeffrey L Offhaus CPA LLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1240 Redtail Road Suite 12BAddressLine1
CityOrchard ParkCity
StateNYState
ZIP Code14127ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222199232EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Buffalo Police Benevolent Assoc Health & Welfare FBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBUFFBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line174 Franklin StreetAddressLine1
CityBuffaloCity
StateNYState
ZIP Code14202ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKevin KennedyPersonNm
Person TitlePresidentPersonTitleTxt
Phone7168421258PhoneNum
Signature2014-11-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey L OffhausPreparerPersonNm
PTINP01627032PTIN
Phone7166084322PhoneNum
Preparation2014-11-06PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKevin KennedyPrincipalOfficerNm
Gross Receipts$295,882GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1995FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionVISION RELATED SERVICES TO BE PROVIDED BY THE TERMS OF THE TRUST AGREEMENT TO MEMBERS IN GOOD STANDING, THEIR SPOUSES AND ELIBIBLE DEPENDENDTS OF THE BUFFALO POLICE BENEVOLENT ASSOCIATION.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$75,000CYContributionsGrantsAmt
PY Program Service Revenue$75,000PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$18,535PYInvestmentIncomeAmt
CY Investment Income$40,106CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$93,535PYTotalRevenueAmt
CY Total Revenue$115,106CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$41,958PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$36,772CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$22,726PYOtherExpensesAmt
CY Other Expenses$23,115CYOtherExpensesAmt
PY Total Expenses$64,684PYTotalExpensesAmt
CY Total Expenses$59,887CYTotalExpensesAmt
PY Revenues Less Expenses$28,851PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$55,219CYRevenuesLessExpensesAmt
Total Assets BOY$354,525TotalAssetsBOYAmt
Total Assets EOY$520,058TotalAssetsEOYAmt
Total Liabilities BOY$4,822TotalLiabilitiesBOYAmt
Total Liabilities EOY$94,357TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$349,703NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$425,701NetAssetsOrFundBalancesEOYAmt
MissionVISION RELATED SERVICES TO BE PROVIDED BY THE TERMS OF THE TRUST AGREEMENT TO MEMBERS IN GOOD STANDING, THEIR SPOUSES AND ELIBIBLE DEPENDENDTS OF THE BUFFALO POLICE BENEVOLENT ASSOCIATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$36,772ExpenseAmt
DescVISION RELATED SERVICES TO BE PROVIDED BY THE TERMS OF THE TRUST AGREEMENT TO MEMBERS IN GOOD STANDING, THEIR SPOUSES AND ELIBIBLE DEPENDENDTS OF THE BUFFALO POLICE BENEVOLENT ASSOCIATION.Desc
Total Program Service Expenses$36,772TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
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 OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
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 EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonFrank GuevaraPersonNm
Phone7168421258PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line174 Franklin StreetAddressLine1
CityBuffaloCity
StateNYState
ZIP Code14202ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Kevin Kennedy
President10.0036.00Yes (X)Yes (X)$0$33,174$0
John Evans
1st Vice President2.0036.00Yes (X)Yes (X)$0$27,600$0
William Gambino
2nd Vice President2.0036.00Yes (X)Yes (X)$0$27,600$0
Frank Guevara
Treasurer5.0036.00Yes (X)Yes (X)$0$20,311$0
Robert Joyce Jr
Recording Secretary2.0036.00Yes (X)Yes (X)$0$13,800$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$122,485TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$75,000GovernmentGrantsAmt
Total Contributions$75,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,611TotalRevenueColumnAmt
Exclusion$8,611ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$212,271SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$180,776SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$31,495SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,495TotalRevenueColumnAmt
Related Or Exempt Func Income$31,495RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$115,106TotalRevenueColumnAmt
Related Or Exempt Func Income$31,495RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$8,611ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$36,772TotalAmt
Program Services$36,772ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,300TotalAmt
Management And General$9,300ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,954TotalAmt
Management And General$1,954ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
Admin overhead allocation$11,736$11,736
Other$125$125

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$59,887TotalAmt
Program Services$36,772ProgramServicesAmt
Management And General$23,115ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$22,199BOYAmt
EOY$5,611EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$332,326BOYAmt
EOY$441,257EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$73,190EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$354,525BOYAmt
EOY$520,058EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$7,750EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,822BOYAmt
EOY$86,607EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,822BOYAmt
EOY$94,357EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$349,703BOYAmt
EOY$425,701EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$349,703BOYAmt
EOY$425,701EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$354,525BOYAmt
EOY$520,058EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$55,219ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$20,779NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
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 D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescPrepaid expense for 2014Desc
Book Value$73,190BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$73,190TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDue to AssociationDesc
Amt$86,607Amt
FieldValueIRS element (for citing)
Total Liability$86,607TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$135,885TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$20,779NetUnrealizedGainsInvstAmt
Revenue Not Reported$20,779RevenueNotReportedAmt
Revenue Subtotal$115,106RevenueSubtotalAmt
Total Revenue Per Form990$115,106TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$59,887TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$59,887ExpensesSubtotalAmt
Total Expenses Per Form990$59,887TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11The officers will review a draft Form 990 prior to filig with the IRS.
Governing documents etc available to public Part VI line 19Available upon request.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Buffalo Police Benevolent AssocBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line174 Franklin StreetAddressLine1
CityBuffaloCity
StateNYState
ZIP Code14202ZIPCode
FieldValueIRS element (for citing)
EIN161240173EIN
Primary ActivitiesLabor OrganizationPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code Section501c5ExemptCodeSectionTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
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 FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd