2012-05-04T09:29:08-05:00 2011-06-30 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 2600 INDIANAPOLIS IN 46204 990 2010-07-01 136157604 HEALTH AND WELFARE FUND OF THE PBA OF THE CITY OF NEW YORK HEAL 2123497560 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 JOSEPH ALEJANDRO 2123497560 2012-05-04 false 2012-05-04 2010 2016-02-24 21:20:13Z DAVID NICHOLSON 125 BROAD STREET 11TH FL NEW YORK NY 10004 35969902 false X WWW.NYCPBA.ORG X 1964 NY THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HEALTH & WELFARE BENEFITS TO ACTIVE POLICE OFFICERS, THEIR SPOUSES, AND ELIGIBLE DEPENDENTS. 5 0 58 0 0 40591141 35887675 54206 42893 478 39334 40645825 35969902 0 31239957 29369841 1814990 1818859 0 0 4680510 4622938 37735457 35811638 2910368 158264 44805225 44275011 3882793 3194315 40922432 41080696 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HEALTH & WELFARE BENEFITS TO ACTIVE POLICE OFFICERS, THEIR SPOUSES, AND ELIGIBLE DEPENDENTS. false false THE HEALTH AND WELFARE FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK IS A WELFARE BENEFIT PLAN COVERING, AT JUNE 30, 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. false false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false true true true false true 1460 0 true 58 true false false false false false false X 5 0 false false false false false true false true true false false true true true true true true true false false X MONITA WONG 2123497560 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 X PATRICK J LYNCH 8.00 X 0 97449 0 JOHN PUGLISSI 8.00 X 0 84750 0 JOSEPH A ALEJANDRO 7.00 X 0 76283 0 MUBARAK ABDUL-JABBAR 6.00 X 0 76283 0 ROBERT W ZINK 6.00 X 0 76283 0 DAVID NICHOLSON 17.00 X 93851 205130 8152 CHRISTOPHER MCGRATH 60.00 X 141983 0 29445 DAVID HIRSCHLAND 22.00 X 59457 63135 4855 VICKI TRICKETT 17.00 X 33105 69949 14801 GERALDINE HENNESSY 18.00 X 50229 50228 13427 378625 799490 70680 1 false true false MICHAEL T MURRAY & ASSOCIATES PC 10 ESQUIRE ROAD SUITE 11C NEW CITY NY 10956 LEGAL SERVICES 120960 1 CONTRIBUTION FROM NYC 900099 35857022 35857022 COBRA PREMIUM COLLECTED 900099 30653 30653 35887675 42893 42893 MISCELLANEOUS INCOME 900099 39334 39334 39334 35969902 35887675 82227 29369841 111804 1187742 85014 323018 111281 890 123460 107789 33918 103912 73610 340221 6043 37925 42675 BENEFIT EXP REIMBURSEMENT 3150000 BENEFIT ADMIN. EXPENSE 595392 SUBSCRIPTION FEE 4724 STAFF DEVELOPMENT 2028 TEMPORARY HELP 252 99 35811638 0 0 0 742051 7392 35973186 38692452 28300 26586 1504831 1172701 284213 332130 7777475 5216451 44805225 44275011 3624621 2398573 207888 142055 50284 653687 3882793 3194315 X 40922432 41080696 40922432 41080696 44805225 44275011 158264 X false true true X false false false false false false false false false false false 20314 1031 19283 1116704 922304 194400 367813 249366 118447 332130 CONTRIBUTION RECEIVABLE FROM NYC 4650073 DUE FROM OTHER AFFILIATED ORG. 513746 BENEFIT RECEIVABLE 49493 PRESCRIPTION REBATE RECEIVABLE 2980 COBRA BENEFIT RECEIVABLE 159 5216451 DEFERRED RENT PAYABLE 653687 653687 35969902 35811638 158264 -1177935 -1177935 -1019671 35969902 35969902 35969902 36989573 1177935 1177935 35811638 35811638 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 X false false false DAVID NICHOLSON 93851 205130 2187 4439 503 1023 96541 210592 CHRISTOPHER MCGRATH 141983 12505 16940 171428 OTHER ADDITIONAL INFORMATION SCHEDULE J, PART III PART I, LINE 3 EACH YEAR THE BOARD APPROVES THE SALARIES OF ALL EMPLOYEES OF THE ORGANIZATION. THE APPROVAL PROCESS INCLUDES A DISCUSSION OF PERFORMANCE AND REVIEW OF SALARIES FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS. SALARY ADJUSTMENTS ARE DIRECTED BY THE BOARD. 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. RETIREE FUND OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 510237976 SEE VII NY 501C 9 PBA OF CNY true ANNUITY FUND OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 136302673 SEE VII NY 401A PBA OF CNY true LEGAL SERVICES OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 132972437 SEE VII NY 501C 5 PBA OF CNY true PBA EMPL & FUND OFFICE STFF PENSION PENSION PLAN 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 133078801 SEE VII NY 401A PBA OF CNY true PBA OF THE CITY OF NEW YORK INC 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 135308915 SEE VII NY 501C 5 NA false PBA WIDOWS & CHILDRENS FUND INC 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 132949036 SEE VII NY 501C 3 9 PBA OF CNY true false false false false false false false false false false false false true true true true false false 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 ADDITIONAL INFORMATION SCHEDULE R 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