HEALTH AND WELFARE OF THE POLICE BENEVOLENT ASSOC OF THE CITY OF NY: Form 990, tax year 2010

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: 2010-07-01 to 2011-06-30
Filed: 2012-05-04
IRS object ID: 201201259349300110
Schema version: 2010v3.7
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-04T09:29:08-05:00	Timestamp
Tax Period End Date	2011-06-30	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 2600	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	2010-07-01	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	2012-05-04	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Date Prepared	2012-05-04	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	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	35969902	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	58	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	40591141	ProgramServiceRevenuePriorYear
Program Service Revenue CY	35887675	ProgramServiceRevenueCY
Investment Income Prior Year	54206	InvestmentIncomePriorYear
Investment Income Current Year	42893	InvestmentIncomeCurrentYear
Other Revenue Prior Year	478	OtherRevenuePriorYear
Other Revenue Current Year	39334	OtherRevenueCurrentYear
Total Revenue Prior Year	40645825	TotalRevenuePriorYear
Total Revenue Current Year	35969902	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	31239957	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	29369841	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1814990	SalariesEtcPriorYear
Salaries Etc Current Year	1818859	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4680510	OtherExpensePriorYear
Other Expenses Current Year	4622938	OtherExpensesCurrentYear
Total Expenses Prior Year	37735457	TotalExpensesPriorYear
Total Expenses Current Year	35811638	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2910368	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	158264	RevenuesLessExpensesCY
Total Assets BOY	44805225	TotalAssetsBOY
Total Assets EOY	44275011	TotalAssetsEOY
Total Liabilities BOY	3882793	TotalLiabilitiesBOY
Total Liabilities EOY	3194315	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	40922432	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	41080696	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, 2011, 21,788 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	1460	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	58	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 (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
PATRICK J LYNCH
TRUSTEE	8.00	X	0	97449	0
JOHN PUGLISSI
TRUSTEE	8.00	X	0	84750	0
JOSEPH A ALEJANDRO
TRUSTEE	7.00	X	0	76283	0
MUBARAK ABDUL-JABBAR
TRUSTEE	6.00	X	0	76283	0
ROBERT W ZINK
TRUSTEE	6.00	X	0	76283	0
DAVID NICHOLSON
FUNDS ADMINI	17.00		93851	205130	8152	X
CHRISTOPHER MCGRATH
ATTORNEY	60.00		141983	0	29445		X
DAVID HIRSCHLAND
ASST. FUNDS	22.00		59457	63135	4855		X
VICKI TRICKETT
SQL DBA & DE	17.00		33105	69949	14801		X
GERALDINE HENNESSY
GENERAL MANA	18.00		50229	50228	13427		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	378625	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	799490	TotalReportableCompFrmRltdOrgs
Total Other Compensation	70680	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	900099	35857022	35857022
COBRA PREMIUM COLLECTED	900099	30653	30653

Field	Value	IRS element (for citing)
Total Program Service Revenue	35887675	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	42893	TotalRevenueColumn
Exclusion	$42,893	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Business Code	900099	BusinessCode
Total Revenue Column	39334	TotalRevenueColumn
Exclusion	$39,334	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	39334	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	35969902	TotalRevenueColumn
Related Or Exempt Function Income	35887675	RelatedOrExemptFunctionIncome
Exclusion	$82,227	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	29369841	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	111804	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1187742	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	85014	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	323018	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	111281	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	890	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	123460	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	107789	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	33918	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	103912	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	73610	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	340221	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	6043	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	37925	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	42675	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
BENEFIT EXP REIMBURSEMENT	3150000
BENEFIT ADMIN. EXPENSE	595392
SUBSCRIPTION FEE	4724
STAFF DEVELOPMENT	2028
TEMPORARY HELP	252

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	99	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	35811638	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	742051	BOY
EOY	7392	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	35973186	BOY
EOY	38692452	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	28300	BOY
EOY	26586	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1504831	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1172701	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	284213	BOY
EOY	332130	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	7777475	BOY
EOY	5216451	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	44805225	BOY
EOY	44275011	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3624621	BOY
EOY	2398573	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	207888	BOY
EOY	142055	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	50284	BOY
EOY	653687	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3882793	BOY
EOY	3194315	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	40922432	BOY
EOY	41080696	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	40922432	BOY
EOY	41080696	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	44805225	BOY
EOY	44275011	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	158264	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	20314	OtherCostOrOtherBasis
Depreciation	1031	Depreciation
Book Value	19283	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1116704	OtherCostOrOtherBasis
Depreciation	922304	Depreciation
Book Value	194400	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	367813	OtherCostOrOtherBasis
Depreciation	249366	Depreciation
Book Value	118447	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	332130	TotalOfBookValueLandBuildings

Other Assets OtherAssets (5 entries)

DescriptionDescription	Book ValueBookValue
CONTRIBUTION RECEIVABLE FROM NYC	4650073
DUE FROM OTHER AFFILIATED ORG.	513746
BENEFIT RECEIVABLE	49493
PRESCRIPTION REBATE RECEIVABLE	2980
COBRA BENEFIT RECEIVABLE	159

Field	Value	IRS element (for citing)
Total Book Value Other Assets	5216451	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	DEFERRED RENT PAYABLE	Description
Amount	$653,687	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	653687	TotalOfAmounts
Total Revenue	35969902	TotalRevenue
Total Expenses	35811638	TotalExpenses
Excess Or Deficit For Year	158264	ExcessOrDeficitForYear
Other	-$1,177,935	OtherAmount
Total Adjustments	-1177935	TotalAdjustments
Excess Or Deficit Per FS	-1019671	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	35969902	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	35969902	RevenueSubtotal
Total Revenue Per Form990	35969902	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	36989573	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	1177935	OtherExpensesIncluded
Expenses Not Rptd F990	1177935	ExpensesNotRptdF990
Expenses Subtotal	35811638	ExpensesSubtotal
Total Expenses Per Form990	35811638	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 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, 2011, 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 2007.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	OBLIGATION FOR BENEFITS, CLAIMS INCURRED BUT NOT REPORTED -212,000 BENEFITS CURRENTLY PAYABLE TO OR FOR PARTICIPANTS -965,935
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	OBLIGATION FOR BENEFITS, CLAIMS INCURRED BUT NOT REPORTED 212,000 BENEFITS CURRENTLY PAYABLE TO OR FOR PARTICIPANTS 965,935

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 (2 entries)

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
93851	205130	2187	4439	503	1023	96541	210592
CHRISTOPHER MCGRATH
141983		12505		16940		171428

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 (8 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.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	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.
RELATED ORGANIZATIONS	FORM 990, PAGE 7, PART VII	990 PART VII, SECTION A, LINE 1A (AVERAGE HOURS PER WEEK) RETIREE LEGAL ANNUITY STAFF W&C PBA H&W OF SERVICES FUND OF PENSION THE PBA THE PBA PLAN PATRICK J. LYNCH 8 3 1 1 1 37 JOHN PUGLISSI 8 4 1 1 1 37 JOSEPH A. ALEJANDRO 7 3 1 1 1 37 MUBARAK ABDUL-JABBAR 6 2 1 1 1 37 ROBERT W. ZINK 6 2 1 1 1 37 DAVID NICHOLSON 14 1 2 11 DAVID HIRSCHLAND 21 2 VICKI TRICKETT 16 1 16 GERALDINE HENNESSY 17 990 PART VII, SECTION A, LINE 1A - COLUMN E AND F THE ORGANIZATION RELIED ON ITS ACCOUNTING BOOKS AND RECORDS TO REPORT COMPENSATION FROM RELATED ORGANIZATIONS AND AMOUNTS OF OTHER COMPENSATION FROM THE ORGANIZATION AND RELATED ORGANIZATIONS.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (6 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

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	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
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 (4 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
RETIREE FUND OF THE PBA
O	1258593	FMV
RETIREE FUND OF THE PBA
P	2108556	FMV
ANNUITY FUND OF THE PBA
P	197541	FMV
LEGAL SERVICES OF THE PBA
P	4406682	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 FUND OF THE PBA PROVIDES HEALTH AND WELFARE BENEFITS TO RETIRED PARTICIPANTS 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 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 IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE CITY OF NEW YORK PBA WIDOWS AND CHILDRENS FUND INC PROVIDES AID AND ASSISTANCE TO THE WIDOWS WIDOWERS AND ELIGIBLE DEPENDENTS OF POLICE OFFICERS WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY	Explanation