BUFFALO POLICE BENEVOLENT ASSOCIATION HEALTH & WELFARE FUND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: BUFFALO POLICE BENEVOLENT ASSOCIATION HEALTH & WELFARE FUND (EIN 22-2199232)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-05-09
IRS object ID: 201121299349301387
Schema version: 2010v3.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-09T15:40:37-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RENDA & RENDA ACCOUNTANTS & AUDITORS PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	525 AERO DRIVE	AddressLine1
City	CHEEKTOWAGA	City
State	NY	State
ZIP Code	14225	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	222199232	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BUFFALO POLICE BENEVOLENT ASSOC	BusinessNameLine1
Business Name Line2	HEALTH AND WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	BUFF	NameControl
Phone	7168514501	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	74 FRANKLIN ST BUFFALO NY 14202	AddressLine1
City	BUFFALO	City
State	NY	State
ZIP Code	14202	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	WILLIAM MISZTAL	Name
Title	TREASURER	Title
Phone	7168514501	Phone
Date Signed	2011-04-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SS NICASTRO	Name
Phone	7166327897	Phone
Date Prepared	2011-05-03	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	240611	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	VISION BENEFITS FOR MEMBERS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	750	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	75000	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	944	InvestmentIncomePriorYear
Investment Income Current Year	5854	InvestmentIncomeCurrentYear
Other Revenue Prior Year	98272	OtherRevenuePriorYear
Other Revenue Current Year	234757	OtherRevenueCurrentYear
Total Revenue Prior Year	174216	TotalRevenuePriorYear
Total Revenue Current Year	240611	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	47446	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	29473	BenefitsPaidToMembersCY
Salaries Etc Prior Year	81761	SalariesEtcPriorYear
Salaries Etc Current Year	89608	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3563	OtherExpensePriorYear
Other Expenses Current Year	5832	OtherExpensesCurrentYear
Total Expenses Prior Year	132770	TotalExpensesPriorYear
Total Expenses Current Year	124913	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	41446	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	115698	RevenuesLessExpensesCY
Total Assets BOY	179185	TotalAssetsBOY
Total Assets EOY	294764	TotalAssetsEOY
Total Liabilities BOY	119	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	179066	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	294764	NetAssetsOrFundBalancesEOY
Mission Description	VISION BENEFITS FOR MEMBERS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	29473	Expense
Description	EXPENDITURES FOR VISION CARE	Description
Total Program Service Expense	29473	TotalProgramServiceExpense
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	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	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	false	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	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
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	750	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	false	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	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RENDA & RENDA PC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7166327897	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	525 AERO DR	AddressLine1
City	BUFFALO	City
State	NY	State
ZIP Code	14225	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer
ROBERT MEEGAN
PRESIDENT	5.00	X	X
MARK MORGAN
VICE PRES	5.00	X	X
WILLIAM MISZTAL
TREASURER	5.00	X	X
SEAN O OBREIN
VICE PRES	5.00	X	X
JAMES PANUS
SECRETARY	5.00	X	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5854	TotalRevenueColumn
Exclusion	$5,854	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ALLOCATION FROM AFFILIATED	140000	140000
FRINGE BENEFIT- CITY OF BUFFA	75000	75000
UNREALIZED GAIN ON INVESTMENT	17036	17036

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2721	TotalRevenueColumn
Related Or Exempt Function Income	2721	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	234757	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	240611	TotalRevenueColumn
Related Or Exempt Function Income	234757	RelatedOrExemptFunctionIncome
Exclusion	$5,854	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	29473	Total
Program Services	29473	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	82793	Total
Management And General	82793	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	6815	Total
Management And General	6815	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	2700	Total
Management And General	2700	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	-12481	Total
Management And General	-12481	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5350	Total
Management And General	5350	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	875	Total
Management And General	875	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	980	Total
Management And General	980	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3054	Total
Management And General	3054	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	184	Total
Management And General	184	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1700	Total
Management And General	1700	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3470	Total
Management And General	3470	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	124913	Total
Program Services	29473	ProgramServices
Management And General	95440	ManagementAndGeneral

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	73185	BOY
EOY	61937	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	16710	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	15855	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2555	BOY
EOY	855	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	103445	BOY
EOY	229271	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	2701	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	179185	BOY
EOY	294764	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	119	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	119	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-2	BOY
EOY	294764	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2	BOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	179066	BOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	179066	BOY
EOY	294764	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	179185	BOY
EOY	294764	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	115698	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate

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

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	16710	OtherCostOrOtherBasis
Depreciation	15855	Depreciation
Book Value	855	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	855	TotalOfBookValueLandBuildings
Total Revenue	240611	TotalRevenue
Total Expenses	124913	TotalExpenses
Excess Or Deficit For Year	115698	ExcessOrDeficitForYear
Excess Or Deficit Per FS	115698	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	240611	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	240611	RevenueSubtotal
Total Revenue Per Form990	240611	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	124913	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	124913	ExpensesSubtotal
Total Expenses Per Form990	124913	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC