CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC (EIN 13-3097380)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-15
IRS object ID: 202411369349313526
Schema version: 2022v5.0
Note: A later return for the same period supersedes this one.
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 B
Schedule C
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-15T17:03:10-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	750786316	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WEAVER AND TIDWELL LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE PENNSYLVANIA PLAZA SUITE 3200	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10119	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	133097380	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CORRECTION OFFICERS' BENEVOLENT	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CORR	BusinessNameControlTxt
Phone	2122748000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77-10 21ST AVENUE	AddressLine1Txt
City	EAST ELMHURST	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11370	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ANGEL CASTRO	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2122748000	PhoneNum
Signature	2024-05-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ANGEL	PersonFirstNm
Person Last	CASTRO	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL FRIEDMAN	PreparerPersonNm
PTIN	P01366109	PTIN
Phone	2126955003	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

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)
Principal Officer	ANGEL CASTRO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77-10 21ST AVENUE	AddressLine1Txt
City	EAST ELMHURST	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11370	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,936,947	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.COBANYC.ORG	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Other Organization Dsc	UNION	OtherOrganizationDsc
Formation	1901	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	30	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$94,000	PYContributionsGrantsAmt
CY Contributions Grants	$225,500	CYContributionsGrantsAmt
PY Program Service Revenue	$7,713,951	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,687,023	CYProgramServiceRevenueAmt
PY Investment Income	-$91,948	PYInvestmentIncomeAmt
CY Investment Income	-$2,138	CYInvestmentIncomeAmt
PY Other Revenue	$1,551,657	PYOtherRevenueAmt
CY Other Revenue	$12,200	CYOtherRevenueAmt
PY Total Revenue	$9,267,660	PYTotalRevenueAmt
CY Total Revenue	$6,922,585	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,225,178	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,031,729	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,815,251	PYOtherExpensesAmt
CY Other Expenses	$4,941,043	CYOtherExpensesAmt
PY Total Expenses	$9,040,429	PYTotalExpensesAmt
CY Total Expenses	$7,972,772	CYTotalExpensesAmt
PY Revenues Less Expenses	$227,231	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,050,187	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,750,991	TotalAssetsBOYAmt
Total Assets EOY	$10,064,520	TotalAssetsEOYAmt
Total Liabilities BOY	$197,993	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,561,709	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,552,998	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,502,811	NetAssetsOrFundBalancesEOYAmt
Mission	TO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT IN CONTRACT NEGOTIATION MATTERS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	REPRESENTATION OF UNION MEMBERS IN CONTRACT NEGOTIATIONS WITH THE NEW YORK CITY CORRECTIONS DEPARTMENT FOR WAGES, BENEFITS AND WORKING CONDITIONS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	23	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	30	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ANGEL CASTRO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2122748000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77-10 21ST AVENUE	AddressLine1Txt
City	EAST ELMHURST	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11370	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
BENNY BOSCIO JR
PRESIDENT	40.00	Yes (X)	Yes (X)	$213,490	$0	$0
JOSEPH BRACCO
1ST VICE PRESIDENT, PAST	40.00	Yes (X)	Yes (X)	$175,005	$0	$0
GLENN MORGAN
1ST VICE PRESIDENT/ 2ND VICE PRESIDENT, PAST	40.00	Yes (X)	Yes (X)	$114,056	$0	$0
MICHAEL MAIELLO
TREASURER, PAST	40.00	Yes (X)	Yes (X)	$133,249	$0	$0
KEISHA WILLIAMS-CAMERON
2ND VICE PRESIDENT/ 3RD VICE PRESIDENT, PAST	40.00	Yes (X)	Yes (X)	$110,466	$0	$0
FELIX SANCHEZ
SERGEANT IN ARMS	40.00	Yes (X)	Yes (X)	$104,224	$0	$0
LIONEL CUMBERBATCH
FINANCIAL SECRETARY	40.00	Yes (X)	Yes (X)	$104,224	$0	$0
ANTOINETTE ANDERSON
CORRESPONDING SECRETARY	10.00	Yes (X)	Yes (X)	$104,930	$0	$0
MATTHEW ROMANO
EXECUTIVE BOARD MEMBER	10.00	Yes (X)		$77,336	$0	$0
HERMAN JIMINIAN
LEGISLATIVE CHAIRMAN	10.00	Yes (X)		$102,029	$0	$0
NEIL RENOIS
EXECUTIVE BOARD MEMBER	10.00	Yes (X)		$76,598	$0	$0
ANGEL CASTRO
TREASURER / RECORDING SECRETARY, PAST	40.00	Yes (X)	Yes (X)	$106,641	$0	$0
ASKAKI ANTOINE
3RD VICE PRESIDENT/ EXECUTIVE BOARD MEMBER, PAST	40.00	Yes (X)	Yes (X)	$78,075	$0	$0
CHARLES WINGATE
EXECUTIVE BOARD MEMBER	10.00	Yes (X)		$78,075	$0	$0
EDWARD YATES
EXECUTIVE BOARD MEMBER	10.00	Yes (X)		$79,753	$0	$0
MAURICE SMITH
EXECUTIVE BOARD MEMBER	10.00	Yes (X)		$0	$0	$0
ANADO RICO
EXECUTIVE BOARD MEMBER	10.00	Yes (X)		$0	$0	$0
KIM SMITH
CONTROLLER	40.00			$195,592	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,853,743	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	11	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
KARASYK & MOSCHELLA LLP
233 BROADWAY SUITE 2340	NEW YORK	NY	10279	ATTORNEY	$544,467
XENOPSI
60 BROAD ST 30TH FL	NEW YORK	NY	10004	PUBLIC RELATIONS	$445,798
STUART SALLES ATTORNEY AT LAW
225 BROADWAY SUITE 1900	NEW YORK	NY	10007	ATTORNEY	$246,000
SKELLY STRATEGIC SOLUTIONS INC
13 THIRD PLACE	GARDEN CITY	NY	11530	CONSULTING	$118,000
PITTA BISHOP & DEL GIORNO LLC
120 BROADWAY 28TH FLOOR	NEW YORK	NY	10271	LOBBYIST	$108,050

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$225,500	AllOtherContributionsAmt
Total Contributions	$225,500	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES	Desc
Business	900099	BusinessCd
Total Revenue Column	$6,687,023	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,687,023	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,687,023	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$224	TotalRevenueColumnAmt
Exclusion	$224	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$12,000	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$14,362	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$2,362	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,362	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$2,362	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$12,200	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,200	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$12,200	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,922,585	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,696,861	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$224	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,612,736	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$954,093	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$265,897	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$199,003	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$555,000	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$72,000	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$108,250	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$145,953	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$464,529	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$738,662	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$111,099	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$172,999	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$227,784	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$721,557	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$51,442	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$236,926	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
DELEGATES EXPENSES	$527,340
MEMBERS' SERVICES	$471,112
PARTICIPATIONS	$98,967
CHARITABLE DONATIONS	$84,504

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$152,919	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,972,772	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$8,130,831	BOYAmt
EOY	$7,737,256	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$276,448	BOYAmt
EOY	$735,205	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,034,612	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$958,181	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$135,897	BOYAmt
EOY	$76,431	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$207,815	BOYAmt
EOY	$1,515,628	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,750,991	BOYAmt
EOY	$10,064,520	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$197,993	BOYAmt
EOY	$158,919	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$2,402,790	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$197,993	BOYAmt
EOY	$2,561,709	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	$8,552,998	BOYAmt
EOY	$7,502,811	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,552,998	BOYAmt
EOY	$7,502,811	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,750,991	BOYAmt
EOY	$10,064,520	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,050,187	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

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 C IRS990ScheduleC

Section527 Political Org Section527PoliticalOrgGrp (39 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Contributions Rcvd DlvrContributionsRcvdDlvrAmt
ANDREW LANZA FOR STATEN ISLAND
PO BOX 352	STATEN ISLAND	NY	10308	$500
BENEDETTO FOR ASSEMBLY
940 WILCOX AVENUE	BRONX	NY	10465	$4,700
BORELLI FOR NEW YORK
2955 VETERANS RD WEST SUITE 2	STATEN ISLAND	NY	10309	$1,000
DICKENS FOR NEW YORK
2836 ADAM CLAYTON POWELL JR BLVD	NEW YORK	NY	10039	$1,550
DINAPOLI 2022
PO BOX 1776	MINEOLA	NY	10167	$4,500
FERNANDEZ FOR NY
PO BOX 422	BRONX	NY	10462	$500
FRIENDS OF ERIK DILAN
3427 FULTON ST	BROOKLYN	NY	11208	$500
FRIENDS OF JARETT GANDOLFO
PO BOX 101	BAYPORT	NY	11705	$500
FRIENDS OF JOE DESTEFANO
PO BOX 1355	MEDFORD	NY	11763	$500
FRIENDS OF JOHN MIKULIN
LOB 550	ALBANY	NY	12248	$500
FRIENDS OF MATT SLATER
334 UNDERHILL AVE STE 4B	YORKTOWN HEIGHTS	NY	10598	$500
FRIENDS OF MONICA MARTINEZ
PO BOX 475	CENTRAL ISLIP	NY	11722	$250
FRIENDS OF MONICA WALLACE
PO BOX 1765	CHEEKTOWAGA	NY	14225	$500
FRIENDS OF NADER SAYEGH
10 PALISADES AVE	YONKERS	NY	10701	$1,000
FRIENDS OF NILY
PO BOX 655642	FRESH MEADOWS	NY	11365	$500
FRIENDS OF TOBY STAVISKY
PO BOX 1547	FLUSHING	NY	11354	$1,000
FRIENDS OF TOULON
1461 LAKELAND AVENUE SUITE 3	BOHMIA	NY	11716	$1,000
FRIENS OF INNA VERNIKOV
2770 OCEAN AVE	BROOKLYN	NY	11229	$1,000
HANKS FOR CITY COUNCIL 2023
250 BROADWAY	NEW YORK	NY	10007	$2,000
IWEN FOR NEW YORK
PO BOX 280164	BROOKLYN	NY	11228	$2,250
JESSICA FOR NEW YORK
41 CHALLENGER DRIVE	STATEN ISLAND	NY	10312	$1,000
LATOYA JOYNER FOR ASSEMBLY
70 E 162ND STREET APT 1J	BRONX	NY	10452	$1,000
MANNION FOR STATE SENATE
PO BOX 11131	SYRACUSE	NY	11131	$500
MARITZA DAVILA FOR ASSEMBLY
244 FIFTH AVE STE 2166	NEW YORK	NY	10001	$1,500
NASSAU COUNTY REPUBLICAN COMMITTEE
164 POSRT AVENUE	WESTBURY	NY	11590	$1,000
NYS DEMOCRATIC ASSEMBLY CAMPAIGN COMMI
111 WASHINGTON AVE SUITE 409	ALBANY	NY	12210	$10,000
NYS DEMOCRATIC SENATE CAMPAIGN COMMITTEE
226 E 54TH STREET	NEW YORK	NY	10022	$1,000
NYS SENATE REPUBLICAN CAMPAIGN COMMITTEE
PO BOX 7229	ALBANY	NY	12224	$1,500
QUEENS COUNTY GOP
71-20 MYRTLE AVENUE	GLENDALE	NY	11385	$1,500
REPUBLICAN ASSEMBLY CAMPAIGN COMM
315 STATE STREET 4TH FLOOR	ALBANY	NY	12210	$500
ROBERT HOLDEN 2023
64-69 DRY HARBOR RD	MIDDLE VILLAGE	NY	11379	$1,000
SHIMSKY FOR ASSEMBLY
LOB 827	ALBANY	NY	12248	$500
STACEY PHEFFER AMATO FOR ASSEMBLY
PO BOX 184	ROCKAWAY BEACH	NY	11693	$500
STEVE RHOADS FOR SENATE
PO BOX 7006	WANTAGH	NY	11793	$500
SURDI FOR NEW YORK
PO BOX 453	BAY SHORE	NY	11706	$1,000
THE WHITESTONE REPUBLICAN CLUB
1020 CLINTONVILLE ST	WHITESTONE	NY	11357	$85
VELAZQUEZ 2023
100 CHURCH STREET 12TH FLOOR	NEW YORK	NY	10007	$500
WEPRIN FOR ASSEMBLY
86-82 PALERMO STREET	HOLLIS	NY	11423	$2,000
ZELDIN FOR NEW YORK
PO BOX 692	SHIRLEY	NY	11967	$20,000

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$505,866	OtherCostOrOtherBasisAmt
Depreciation	$505,866	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$369,216	OtherCostOrOtherBasisAmt
Depreciation	$324,992	DepreciationAmt
Book Value	$44,224	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$159,530	OtherCostOrOtherBasisAmt
Depreciation	$127,323	DepreciationAmt
Book Value	$32,207	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$76,431	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
SECURITY DEPOSITS	$11,229
RIGHT OF USE ASSETS - OPERATING LEASES	$1,504,399

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,515,628	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DUE TO RELATED ORGANIZATIONS	$860,744
LEASE LIABILITY - OPERATING LEASES	$1,514,046
DEFERRED RENT OBLIGATION	$28,000

Field	Value	IRS element (for citing)
Total Liability	$2,402,790	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,924,948	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$2,363	OtherRevenueAmt
Revenue Not Reported	$2,363	RevenueNotReportedAmt
Revenue Subtotal	$6,922,585	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,922,585	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,975,135	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$2,363	OtherExpensesIncludedAmt
Expenses Not Reported	$2,363	ExpensesNotReportedAmt
Expenses Subtotal	$7,972,772	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,972,772	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE ASSOCIATION FILES AN ANNUAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WITH THE INTERNAL REVENUE SERVICE ('IRS'). AT JUNE 30, 2023, COBA'S FORM 990S FOR THE YEARS ENDED JUNE 30, 2019 THROUGH 2022 REMAIN ELIGIBLE FOR EXAMINATION BY THE IRS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON DIPOSAL OF ASSETS
PART XI, LINE 4B - OTHER ADJUSTMENTS:	REIMBURSEMENTS FROM RELATED ORGANIZATIONS
PART XII, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON DISPOSAL OF ASSETS
PART XII, LINE 4B - OTHER ADJUSTMENTS:	REIMBURSEMENTS FROM RELATED ORGANIZATIONS
SCHEDULE D, PART XIII	AMOUNTS LISTED PER PART XI, LINES 2D AND 4B AND PART XII, LINES 2D AND 4B ARE FOR LOSS ON DISPOSAL OF ASSETS AND REIMBURSEMENTS FROM RELATED ORGANIZATIONS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BENNY BOSCIO JR
PRESIDENT	$213,490	$0	$0	$0	$0	$0	$0	$0	$0	$0	$213,490	$0	$0	$0
KIM SMITH
CONTROLLER	$195,592	$0	$0	$0	$0	$0	$0	$0	$0	$0	$195,592	$0	$0	$0
JOSEPH BRACCO
1ST VICE PRESIDENT, PAST	$175,005	$0	$0	$0	$0	$0	$0	$0	$0	$0	$175,005	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ASSOCIATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE EXECUTIVE BOARD MEMBERS ARE ELECTED BY THE GENERAL MEMBERSHIP OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7B	THE ASSOCIATION HOLDS PERIODIC GENERAL MEMBERSHIP MEETINGS IN WHICH DECISIONS OF THE EXECUTIVE BOARD ARE APPROVED BY MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 8B	THE ASSOCIATION HAS NO SUBCOMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	THE ASSOCIATION'S EXECUTIVE BOARD REVIEWS THE FORM 990 PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE ORGNIZATION'S PROCESS FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR ITS SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
COBA ANNUITY FUND
77-10 21ST AVENUE	EAST ELMHURST	NY	11370	136286233	PROVIDE ANNUITY BENEFITS TO ELIGIBLE PARTICIPANTS	NY	401A	N/A	N/A	0
COBA SCHOLARSHIP FUND
77-10 21ST AVENUE	EAST ELMHURST	NY	11370	134183116	PROVIDE SCHOLARSHIP ASSIATANCE TO ELIGIBLE MEMBERS AND DEPENDENTS	NY	501(C)(3)	9	N/A	0
COBA SECURITY BENEFITS FUND - ACTIVE
77-10 21ST AVENUE	EAST ELMHURST	NY	11370	136163565	PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS	NY	501(C)(9)	N/A	N/A	0
COBA SECURITY BENEFITS FUND - RETIREES
77-10 21ST AVENUE	EAST ELMHURST	NY	11370	510183172	PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS	NY	501(C)(9)	N/A	N/A	0
COBA WIDOWS AND CHILDRENS FUND
77-10 21ST AVENUE	EAST ELMHURST	NY	11370	133909402	PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND OR CHILDREN OF DECEASED MEMBERS	NY	501(C)(3)	9	N/A	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
COBA ANNUITY FUND
Q	$176,022	ALLOCATED EXPENSES
COBA SECURITY BENEFITS FUND - ACTIVE
Q	$429,308	ALLOCATED EXPENSES
COBA SECURITY BENEFITS FUND - RETIREES
Q	$254,714	ALLOCATED EXPENSES
COBA SECURITY BENEFITS FUND - WINDOWS AND CHILDREN
Q	$700	ALLOCATED EXPENSES