ALBANY COUNTY SHERIFFS BENEVOLENCE FUND INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ALBANY COUNTY SHERIFFS BENEVOLENCE FUND INC (EIN 81-2929271)
Tax period: 2022-06-01 to 2023-05-31
Filed: 2024-03-06
IRS object ID: 202410669349301721
Schema version: 2022v5.0
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 A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-03-06T18:20:54-05:00	ReturnTs
Tax Period End	2023-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	842189006	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LK STRATEGIES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	314 HOOSICK ST	AddressLine1Txt
City	TROY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	121802073	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	812929271	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALBANY COUNTY SHERIFFS BENEVOLENCE	BusinessNameLine1Txt
Business Name Line2	FUND INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	ALBA	BusinessNameControlTxt
Phone	5182811117	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 10683	AddressLine1Txt
City	ALBANY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12207	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TINA M HARRIS	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	5183783110	PhoneNum
Signature	2024-04-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	TINA	PersonFirstNm
Person Last	HARRIS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LAWRENCE M KNAPEK	PreparerPersonNm
PTIN	P00296383	PTIN
Phone	5184595222	PhoneNum
Preparation	2024-02-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	JOHN KEARNEY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 10683	AddressLine1Txt
City	ALBANY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12207	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$214,847	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2018	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE FINANCIAL AND OTHER AID TO CRIME VICTIMS, SURVIVNG SPOUSES AND CHILDREN OF SLAIN OR PERMANENTLY DISABLED SHERIFF'S DEPUTIES, INCLUDING ACADEMIC SCHOLARSHIPS TO THE CHILDREN OF SUCH SHERIFF'S DEPUTIES, DISASTER RELIEF TO RESIDENTS, AND YOUTH CRIME PREVENTION AND DETERRENCE PROGRAMS IN ALBANY COUNTY.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$5,000	CYContributionsGrantsAmt
CY Program Service Revenue	$209,847	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
CY Total Revenue	$214,847	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$50,231	CYOtherExpensesAmt
CY Total Expenses	$50,231	CYTotalExpensesAmt
CY Revenues Less Expenses	$164,616	CYRevenuesLessExpensesAmt
Total Assets BOY	$39,151	TotalAssetsBOYAmt
Total Assets EOY	$203,767	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$39,151	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$203,767	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE FINANCIAL AND OTHER AID TO CRIME VICTIMS, SURVIVNG SPOUSES AND CHILDREN OF SLAIN OR PERMANENTLY DISABLED SHERIFF'S DEPUTIES, INCLUDING ACADEMIC SCHOLARSHIPS TO THE CHILDREN OF SUCH SHERIFF'S DEPUTIES, DISASTER RELIEF TO RESIDENTS, AND YOUTH CRIME PREVENTION AND DETERRENCE PROGRAMS IN ALBANY COUNTY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$50,231	ExpenseAmt
Revenue	$209,847	RevenueAmt
Desc	TO PROVIDE FINANCIAL AND OTHER AID TO CRIME VICTIMS, SURVIVNG SPOUSES AND CHILDREN OF SLAIN OR PERMANENTLY DISABLED SHERIFF'S DEPUTIES, INCLUDING ACADEMIC SCHOLARSHIPS TO THE CHILDREN OF SUCH SHERIFF'S DEPUTIES, DISASTER RELIEF TO RESIDENTS, AND YOUTH CRIME PREVENTION AND DETERRENCE PROGRAMS IN ALBANY COUNTY.	Desc
Total Program Service Expenses	$50,231	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953	false	ExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	Yes (true)	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TINA M HARRIS	PersonNm
Phone	5182811117	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 10683	AddressLine1Txt
City	ALBANY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12207	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TINA M HARRIS
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN KEARNEY
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
EDWARD C KENNEDY
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
GEORGE D MCHUGH
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$5,000	AllOtherContributionsAmt
Total Contributions	$5,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$209,847	TotalRevenueColumnAmt
Related Or Exempt Func Income	$209,847	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$209,847	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$214,847	TotalRevenueColumnAmt
Related Or Exempt Func Income	$209,847	RelatedOrExemptFuncIncomeAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PROGRAM EXPENSES	$33,615	$33,615
MEMORIAL EXPENSE	$10,726	$10,726
GIFTS	$5,321	$5,321
OFFICE EXPENSE	$393	$393

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$176	TotalAmt
Program Services	$176	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$50,231	TotalAmt
Program Services	$50,231	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$39,151	BOYAmt
EOY	$160,358	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$43,409	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$39,151	BOYAmt
EOY	$203,767	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$39,151	BOYAmt
EOY	$203,767	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$39,151	BOYAmt
EOY	$203,767	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$39,151	BOYAmt
EOY	$203,767	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$164,616	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$214,847	CurrentTaxYearAmt
Total	$214,847	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$214,847	CurrentTaxYearAmt
Total	$214,847	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$214,847	PublicSupportTotal170Amt
Total Support	$214,847	TotalSupportAmt
Gross Receipts Rltd Activities	$209,847	GrossReceiptsRltdActivitiesAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	EMBEZZLED FUNDS RECEIVABLE	Desc
Book Value	$43,409	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$43,409	TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	TO PROVIDE FINANCIAL AND OTHER AID TO CRIME VICTIMS, SURVIVNG SPOUSES AND CHILDREN OF SLAIN OR PERMANENTLY DISABLED SHERIFF'S DEPUTIES, INCLUDING ACADEMIC SCHOLARSHIPS TO THE CHILDREN OF SUCH SHERIFF'S DEPUTIES, DISASTER RELIEF TO RESIDENTS, AND YOUTH CRIME PREVENTION AND DETERRENCE PROGRAMS IN ALBANY COUNTY.
FORM 990, PAGE 6, PART VI, LINE 4	CORPORATE RESOLUTION TO NAME NEW BOARD MEMBERS AND REPLACE OLD BOARD MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 5	THE DIVERSION OF ASSETS PERTAINS TO A FORMER BOARD MEMBER/SECRETARY WHO EMBEZZLED FUNDS IN THE AMOUNT OF 43,409.00. LAW ENFORCEMENT IS INVOLVED PERTAINING TO THE EMBEZZLED FUNDS. EMBEZZLED FUNDS ARE EXPECTED TO BE REIMBURSED TO THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 11B	THE 990 IS PROVIDED TO ALL MEMBERS OF THE FULL BOARD PRIOR TO THE 990 FILING.
FORM 990, PAGE 6, PART VI, LINE 12C	THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE BOARD OF DIRECTORS. WHEN THERE IS A POTENTIAL CONFLICT OF INTEREST, THE BOARD PRESIDENT MAY DETERMINE IF AN ACUTAL CONFLICT EXISTS. WHEN A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE INDIVIDUAL WITH THE CONFLICT IS REQUIRED TO REFRAIN FROM VOTING OR MAKING A DECISION ON THE MATTER.
FORM 990, PAGE 6, PART VI, LINE 19	WHEN A REQUEST IS MADE THE CORRESPONDING INFORMATION WILL BE SENT TO THE PARTY MAKING THE REQUEST.