ADMINSTRATIVE FUND OF THE DETECTIVES ENDOWMENT ASSOC INC POL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ADMINSTRATIVE FUND OF THE DETECTIVES ENDOWMENT ASSOC INC POL (EIN 38-3956499)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-24
- IRS object ID
- 202422689349301317
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-24T11:32:02-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873231666 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 COMMERCE DRIVE SUITE 301 | AddressLine1Txt |
| City | CRANFORD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383956499 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ADMINISTRATIVE FUND OF THE DETECTIVES | BusinessNameLine1Txt |
| Business Name Line2 | ENDOWMENT ASSOCIATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ADMI | BusinessNameControlTxt |
| Phone | 2125879120 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 THOMAS STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10007 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT MUNRO | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2125879120 | PhoneNum |
| Signature | 2024-09-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EDMOND BRADY | PreparerPersonNm |
| PTIN | P00100199 | PTIN |
| Phone | 9735352880 | PhoneNum |
| Preparation | 2024-09-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT MUNRO CHAIRMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 THOMAS STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $95,020,018 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO COLLECT EMPLOYER CONTRIBUTIONS RECEIVED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE DETECTIVES' ENDOWMENT ASSOCIATION, INC. AND THE CITY OF NEW YORK, REMIT THESE CONTRIBUTIONS TO THE DETECTIVES' ENDOWMENT ASSOCIATION, INC.'S BENEFIT PLANS, AND PAY ALL ADMINISTRATIVE EXPENSES FOR THOSE PLANS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $78,984 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,055,311 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,029,475 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,814,211 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,122,379 | CYInvestmentIncomeAmt |
| PY Other Revenue | $446,201 | PYOtherRevenueAmt |
| CY Other Revenue | $320,063 | CYOtherRevenueAmt |
| PY Total Revenue | $19,394,707 | PYTotalRevenueAmt |
| CY Total Revenue | $17,471,917 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $37,187,886 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $43,866,104 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $816,546 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $833,401 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,556,520 | PYOtherExpensesAmt |
| CY Other Expenses | $1,992,382 | CYOtherExpensesAmt |
| PY Total Expenses | $41,560,952 | PYTotalExpensesAmt |
| CY Total Expenses | $46,691,887 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$22,166,245 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$29,219,970 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $94,517,641 | TotalAssetsBOYAmt |
| Total Assets EOY | $60,648,817 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,556,130 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,595 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $84,961,511 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $60,629,222 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO COLLECT EMPLOYER CONTRIBUTIONS RECEIVED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE DETECTIVES' ENDOWMENT ASSOCIATION, INC. AND THE CITY OF NEW YORK, REMIT THESE CONTRIBUTIONS TO THE DETECTIVES' ENDOWMENT ASSOCIATION, INC.'S BENEFIT PLANS, AND PAY ALL ADMINISTRATIVE EXPENSES FOR THOSE PLANS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO COLLECT EMPLOYER CONTRIBUTIONS RECEIVED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE DETECTIVES' ENDOWMENT ASSOCIATION, INC. AND THE CITY OF NEW YORK, REMIT THESE CONTRIBUTIONS TO THE DETECTIVES' ENDOWMENT ASSOCIATION, INC.'S BENEFIT PLANS, AND PAY ALL ADMINISTRATIVE EXPENSES FOR THOSE PLANS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | 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 | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 6 | 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 | 5 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHARON ROBERTSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2125879120 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 THOMAS STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10007 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| PAUL DIGIACOMO | ||||||||
| CHAIRMAN | 1.00 | 39.00 | Yes (X) | $0 | $106,940 | $0 | ||
| PAUL MORRISON | ||||||||
| TRUSTEE | 1.00 | 39.00 | Yes (X) | $0 | $67,340 | $0 | ||
| JEFFREY A WARD | ||||||||
| TRUSTEE | 1.00 | 39.00 | Yes (X) | $0 | $71,565 | $0 | ||
| SCOTT MUNRO | ||||||||
| TRUSTEE | 1.00 | 39.00 | Yes (X) | $0 | $73,083 | $0 | ||
| CARMINE RUSSO | ||||||||
| EXECUTIVE DIRECTOR | 12.00 | 28.00 | $195,978 | $0 | $41,702 | Yes (X) | ||
| SHARON ROBERTSON | ||||||||
| FUND ADMINISTRATOR | 10.00 | 30.00 | $145,071 | $0 | $22,860 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $341,049 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $318,928 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $64,562 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GALLAGHER BENEFIT SERVICES INC | |||||
| PO BOX 95148 | CHICAGO | IL | 60694 | BENEFIT CONSULTANT | $133,000 |
| UNGARO CIFUNI JAFFE | |||||
| 291 BROADWAY SUITE 1400 | NEW YORK | NY | 10007 | LEGAL SERVICES | $120,000 |
| PKF O'CONNOR DAVIES | |||||
| 20 COMMERCE DRIVE SUITE 301 | CRANFORD | NJ | 07016 | AUDIT SERVICES | $107,312 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| UNIFORM ALLOWANCE | 525100 | $8,348,860 | $8,348,860 |
| RETIRED EMPLOYER CONTRIBUTIONS | 525100 | $3,929,222 | $3,929,222 |
| ACTIVE EMPLOYER CONTRIBUTIONS | 525100 | $1,699,641 | $1,699,641 |
| W&C REIMBURSED BENEFITS | 900099 | $40,478 | $40,478 |
| OTHER CONTRIBUTIONS | 525100 | $11,274 | $11,274 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,029,475 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,173,493 | TotalRevenueColumnAmt |
| Exclusion | $2,173,493 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $78,496,987 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $77,548,101 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $948,886 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $948,886 | TotalRevenueColumnAmt |
| Exclusion | $948,886 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REIMBURSEMENT FROM RELATED PARTY | 900099 | $182,635 | $182,635 |
| OTHER INCOME | 900099 | $137,428 | $137,428 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $320,063 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,471,917 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,029,475 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,442,442 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,866,104 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $405,611 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,105 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,919 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,766 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,045 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,762 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,056 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $862,570 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,692 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,135 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,002 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,967 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,180 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | O/H ALLOC OF SHARED EXP | Desc |
| Total | $164,973 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,691,887 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,239,231 | BOYAmt |
| EOY | $3,734,071 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,586,256 | BOYAmt |
| EOY | $4,556,241 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,335 | BOYAmt |
| EOY | $27,652 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,276 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,276 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,272,552 | BOYAmt |
| EOY | $52,146,019 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $393,267 | BOYAmt |
| EOY | $184,834 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,517,641 | BOYAmt |
| EOY | $60,648,817 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,011,937 | BOYAmt |
| EOY | $19,595 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,544,193 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,556,130 | BOYAmt |
| EOY | $19,595 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,961,511 | BOYAmt |
| EOY | $60,629,222 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,961,511 | BOYAmt |
| EOY | $60,629,222 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,517,641 | BOYAmt |
| EOY | $60,648,817 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$29,219,970 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,887,681 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,276 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,276 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $21,932,908 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,887,681 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $4,887,681 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,045,227 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $244,056 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $182,635 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $426,691 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,471,918 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $46,265,197 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $46,265,197 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $244,056 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $182,635 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $426,691 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $46,691,888 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE PLAN RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE PLAN HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE PLAN IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REIMBURSEMENT FROM RELATED PARTY 182,635. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REIMBURSEMENT FROM RELATED PARTY 182,635. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CARMINE RUSSO | ||||||||||||||
| EXECUTIVE DIRECTOR | $195,978 | $0 | $0 | $0 | $0 | $0 | $2,000 | $0 | $39,702 | $0 | $237,680 | $0 | $0 | $0 |
| SHARON ROBERTSON | ||||||||||||||
| FUND ADMINISTRATOR | $145,071 | $0 | $0 | $0 | $0 | $0 | $2,000 | $0 | $20,860 | $0 | $167,931 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE PRESIDENT AND VICE PRESIDENT ARE ELECTED BY THE MEMBERS OF THE DEA, AND ARE AUTOMATICALLY APPOINTED AS A TRUSTEE FOR THE BENEFIT FUND. THE PRESIDENT IS APPOINTED AS THE CHAIRMAN OF THE BOARD OF TRUSTEES, WHO APPOINTS THREE ADDITIONAL TRUSTEES FROM THE DEA. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION RECEIVES A ELECTRONIC COPY OF THE 990. THE CHAIRMAN AND PLAN ADMINISTRATOR REVIEW THE 990 BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE TRUSTEES, OFFICERS, AND EMPLOYEES OF THE FUND ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. THE BOARD OF TRUSTEES MAY REQUIRE, AUTHORIZE OR APPROVE ANY TRANSACTION OR TRANSACTIONS OTHERWISE PROHIBITED BY THIS POLICY UPON A FINDING, EXPRESSLY SET FORTH IN THE RESOLUTION, REQUIRING, AUTHORIZING OR APPROVING SUCH TRANSACTION OR TRANSACTIONS, THAT THE TRANSACTION OR TRANSACTIONS PROMOTE OR WILL PROMOTE THE BEST INTERESTS OF THE FUND AND ITS BENEFICIARIES, AND DO NOT OR WILL NOT ADVERSELY AFFECT THE INTERESTS OF THE FUND OR ITS MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 15B | THE ORGANIZATION'S BOARD PERIODICALLY REVIEWS AND ESTABLISHES THE EXECUTIVE DIRECTOR AND PLAN ADMINISTRATOR'S COMPENSATION. COMPENSATION IS DETERMINED BASED ON PERFORMANCE AND ECONOMIC FACTORS. PERIODICALLY THE BOARD WILL EXAMINE THE COMPENSATION OF SIMILAR POSITIONS IN THE IMMEDIATE GEOGRAPHIC AREA AS WELL AS THOSE THROUGHOUT THE REGION. TRUSTEES ARE NOT COMPENSATED. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS FORM 990 AND THE FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. THE FORM 990 POSTED ON THE IRS WEBSITE, GUIDESTAR.ORG, AND OTHER SIMILIAR TYPES OF WEBSITES. IN ADDITION, INTERESTED PARTIES CAN ALSO CONTACT THE CHAIRMAN AT 26 THOMAS STREET, NEW YORK, NY 10007, 212-587-9120. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| DETECTIVES ENDOWMENT ASSOCIATION HEALTH BENEFIT FUND | |||||||||||
| 26 THOMAS ST | NEW YORK | NY | 10007 | 132977629 | TO PROVIDE HEALTH BENEFITS TO COVERED PARTICIPANTS | NY | 501(C)(9) | N/A | DETECTIVES' ENDOWMENT ASSOCIATION INC | 0 | |
| DETECTIVES ENDOWMENT ASSOCIATION RETIREES HEALTH BENEFIT FUND | |||||||||||
| 26 THOMAS ST | NEW YORK | NY | 10007 | 133000532 | TO PROVIDE HEALTH BENEFITS TO COVERED PARTICIPANTS | NY | 501(C)(9) | N/A | DETECTIVES' ENDOWMENT ASSOCIATION INC | 0 | |
| DETECTIVES ENDOWMENT ASSOCIATION INC | |||||||||||
| 26 THOMAS ST | NEW YORK | NY | 10007 | 237272331 | TO PROVIDE COLLECTIVE BARGAINING REPRESENTATION TO MEMBERS | NY | 501(C)(5) | N/A | 0 | N/A | |
| DETECTIVES ENDOWMENT ASSOCIATION ANNUITY FUND | |||||||||||
| 26 THOMAS ST | NEW YORK | NY | 10007 | 132991973 | TO PROVIDE RETIREMENT BENEFITS TO PARTICIPANTS | NY | 401(B)(3) | N/A | DETECTIVES' ENDOWMENT ASSOCIATION INC | 0 | |
| DETECTIVES ENDOWMENT ASSOCIATION WIDOWS & CHILDREN'S FUND INC | |||||||||||
| 26 THOMAS ST | NEW YORK | NY | 10007 | 134036498 | TO PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND CHILDREN | NY | 501(C)(3) | N/A | DETECTIVES' ENDOWMENT ASSOCIATION INC | 0 | |
| DETECTIVES ENDOWMENT ASSOCIATION BUILDING CORPORATION | |||||||||||
| 26 THOMAS ST | NEW YORK | NY | 10007 | 133857433 | OWNS AND MANAGES LAND AND BUILDING | NY | 501(C)(2) | N/A | DETECTIVES' ENDOWMENT ASSOCIATION INC | 0 | |
| THE CITY OF NEW YORK | |||||||||||
| CONTRIBUTING EMPLOYER | 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 | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | 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 | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| DEA BUILDING CORPORATION | ||
| L | $156,002 | COST |
| DEA HEALTH BENEFITS FUND | ||
| P | $17,412,594 | COST |
| DEA RETIREES HEALTH BENEFIT FUND | ||
| P | $26,453,510 | COST |
| DEA ANNUITY FUND | ||
| P | $182,635 | COST |
Comments