CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC (EIN 13-3097380)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-15
IRS object ID
202331359349305923
Schema version
2021v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-15T11:29:24-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN131578842PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUCHBINDER TUNICK & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE PENN PLAZA - SUITE 3200AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP101190002ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133097380EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CORRECTION OFFICERS' BENEVOLENTBusinessNameLine1Txt
Business Name Line2ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCORRBusinessNameControlTxt
Phone2122748000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line177-10 21ST AVENUEAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANGEL CASTROPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2122748000PhoneNum
Signature2023-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstANGELPersonFirstNm
Person LastCASTROPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
PTINP01366109PTIN
Phone2126955003PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerANGEL CASTROPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line177-10 21ST AVENUEAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,359,637GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.COBANYC.ORGWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscUNIONOtherOrganizationDsc
Formation1901FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee33TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$50,575PYContributionsGrantsAmt
CY Contributions Grants$94,000CYContributionsGrantsAmt
PY Program Service Revenue$9,105,709PYProgramServiceRevenueAmt
CY Program Service Revenue$7,713,951CYProgramServiceRevenueAmt
PY Investment Income$28PYInvestmentIncomeAmt
CY Investment Income-$91,948CYInvestmentIncomeAmt
PY Other Revenue$993,637PYOtherRevenueAmt
CY Other Revenue$1,551,657CYOtherRevenueAmt
PY Total Revenue$10,149,949PYTotalRevenueAmt
CY Total Revenue$9,267,660CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,439,325PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,225,178CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,411,486PYOtherExpensesAmt
CY Other Expenses$5,815,251CYOtherExpensesAmt
PY Total Expenses$8,850,811PYTotalExpensesAmt
CY Total Expenses$9,040,429CYTotalExpensesAmt
PY Revenues Less Expenses$1,299,138PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$227,231CYRevenuesLessExpensesAmt
Total Assets BOY$8,988,774TotalAssetsBOYAmt
Total Assets EOY$8,750,991TotalAssetsEOYAmt
Total Liabilities BOY$663,006TotalLiabilitiesBOYAmt
Total Liabilities EOY$197,993TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,325,768NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,552,998NetAssetsOrFundBalancesEOYAmt
MissionTO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT IN CONTRACT NEGOTIATION MATTERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescREPRESENTATION OF UNION MEMBERS IN CONTRACT NEGOTIATIONS WITH THE NEW YORK CITY CORRECTIONS DEPARTMENT FOR WAGES, BENEFITS AND WORKING CONDITIONS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document94IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee33EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL MAIELLOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2122748000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line177-10 21ST AVENUEAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
BENNY BOSCIO JR
PRESIDENT40.00Yes (X)Yes (X)$208,095$0$0
JOSEPH BRACCO
1ST VICE PRESIDENT40.00Yes (X)Yes (X)$128,940$0$0
GLENN MORGAN
2ND VICE PRESIDENT40.00Yes (X)Yes (X)$111,041$0$0
MICHAEL MAIELLO
TREASURER40.00Yes (X)Yes (X)$104,173$0$0
KEISHA WILLIAMS-CAMERON
3RD VICE PRESIDENT40.00Yes (X)Yes (X)$107,021$0$0
FELIX SANCHEZ
SERGEANT IN ARMS40.00Yes (X)Yes (X)$101,075$0$0
LIONEL CUMBERBATCH
FINANCIAL SECRETARY40.00Yes (X)Yes (X)$101,075$0$0
ANTOINETTE ANDERSON
CORRESPONDING SECRETARY10.00Yes (X)Yes (X)$100,096$0$0
MATTHEW ROMANO
EXECUTIVE BOARD MEMBER10.00Yes (X)$75,236$0$0
HERMAN JIMINIAN
LEGISLATIVE CHAIRMAN10.00Yes (X)$99,352$0$0
NEIL RENOIS
EXECUTIVE BOARD MEMBER10.00Yes (X)$74,498$0$0
ANGEL CASTRO
RECORDING SECRETARY10.00Yes (X)$101,447$0$0
ASKAKI ANTOINE
EXECUTIVE BOARD MEMBER10.00Yes (X)$75,975$0$0
CHARLES WINGATE
EXECUTIVE BOARD MEMBER10.00Yes (X)$75,975$0$0
EDWARD YATES
EXECUTIVE BOARD MEMBER10.00Yes (X)$77,293$0$0
SHAWN GOODMAN
SECRETARY40.00$105,611$0$0Yes (X)
KIM SMITH
CONTROLLER40.00$199,885$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,846,788TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K11IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
KARASYK & MOSCHELLA LLP
233 BROADWAY SUITE 2340NEW YORKNY10279ATTORNEY$555,190
XENOPSI
60 BROAD ST 30TH FLNEW YORKNY10004PUBLIC RELATIONS$453,775
STUART SALLES ATTORNEY AT LAW
225 BROADWAY SUITE 1900NEW YORKNY10007ATTORNEY$171,000
ALLIED JACKSON HEIGHTS LLC
118-35 QUEENS BLVD 16TH FLFOREST HILLSNY11375LANDLORD$146,473
SKADDEN ARPS SLATE MEAGHER & FLOM
FOUR TIMES SQUARENEW YORKNY10036ATTORNEY$129,977
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K7CntrctRcvdGreaterThan100KCnt
All Other Contributions$94,000AllOtherContributionsAmt
Total Contributions$94,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business900099BusinessCd
Total Revenue Column$7,713,951TotalRevenueColumnAmt
Related Or Exempt Func Income$7,713,951RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,713,951TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$29TotalRevenueColumnAmt
Exclusion$29ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$91,977OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$91,977OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$91,977TotalRevenueColumnAmt
Related Or Exempt Func Income-$91,977RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REIMBS FROM REL. FDS900099$1,063,493$1,063,493
PPP LOAN FORGIVENESS900099$455,175$455,175
INSURANCE PROCEEDS900099$25,000$25,000

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,989TotalRevenueColumnAmt
Related Or Exempt Func Income$7,989RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,551,657OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,267,660TotalRevenueColumnAmt
Related Or Exempt Func Income$9,173,631RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$29ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,569,359TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,149,356TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$295,572TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$210,891TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$561,196TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$72,000TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$108,050TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$212,000TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$532,401TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$971,219TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$51,983TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$500,847TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$541,616TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$405,591TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$81,305TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$228,289TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MEMBERS' SERVICES$613,763
DELEGATES EXPENSES$560,340
PARTICIPATIONS$116,751
LEGISLATIVE POLITICAL D$106,850

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$151,050TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,040,429TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,174,337BOYAmt
EOY$8,130,831EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$330,557BOYAmt
EOY$276,448EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,089,311LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$953,414LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$288,203BOYAmt
EOY$135,897EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$195,677BOYAmt
EOY$207,815EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,988,774BOYAmt
EOY$8,750,991EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$207,831BOYAmt
EOY$197,993EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$455,175BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$663,006BOYAmt
EOY$197,993EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,325,768BOYAmt
EOY$8,552,998EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,325,768BOYAmt
EOY$8,552,998EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,988,774BOYAmt
EOY$8,750,991EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$227,231ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$109,850PoliticalExpendituresAmt

Section527 Political Org Section527PoliticalOrgGrp (53 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPaid Internal FundsPaidInternalFundsAmt
ABBATE FOR ASSEMBLY
101 EBBITTS STSTATEN ISLANDNY10306$500
ADDABBO FOR SENATE
21-58 45TH STREETASTORIANY11105$500
ANDREW FOR NEW YORK
321 BROADWAY 6TH FLOORNEW YORKNY10017$2,500
ANDREW LANZA FOR STATEN ISLAND
PO BOX 352STATEN ISLANDNY10308$1,500
BORELLI FOR NEW YORK
2955 VETERANS RD WEST SUITE 2STATEN ISLANDNY10309$2,500
BRONX DEMOCRATIC COUNTY COMMITTEE
3666 VARIAN AVENUEBRONXNY10466$4,500
BYRNE FOR COUNTY EXECUTIVE
PO BOX 447MAHOPACNY10541$1,000
DICKENS FOR NEW YORK
2836 ADAM CLAYTON POWELL JR BLVDNEW YORKNY10039$1,000
DINAPOLI 2022
PO BOX 1776MINEOLANY10167$10,000
FELICIA FOR NYC
2122 27TH STREET GROUND FLOORASTORIANY11105$1,000
FRIENDS OF KATHY HOCHUL
PO BOX 1463NEW YORKNY10021$5,000
FRIENDS OF ANGEL VASQUEZ
523 W 160TH STREET APT 2CNEW YORKNY10032$1,000
FRIENDS OF BILLY JONES
17 LAKEVIEW AVENUEROUSES POINTNY12979$1,000
FRIENDS OF CHRIS TAGUE
PO BOX 606SCHOHARIENY12157$1,000
FRIENDS OF COLIN SMITH
5 HEMLOCK CIRCLEPEEKSKILLNY10566$1,000
FRIENDS OF DANIEL ROSETHAL
300 W 112 ST APT 2BNEW YORKNY10026$250
FRIENDS OF DAVID WEPRIN
11 E 44TH ST SUITE 300NEW YORKNY10017$9,400
FRIENDS OF EDWARD BRAUNSTEIN
PO BOX 610181BAYSIDENY11361$1,000
FRIENDS OF ERROL TOULON
PO BOX 217LAKE GROVENY11755$6,700
FRIENDS OF JAMES SKOUFIS
PO BOX 63HIGHLAND MILLSNY10930$1,000
FRIENDS OF JEREMY COONEY
4 RUSTIC PINESPITTSFORDNY14534$500
FRIENDS OF JOE DESTEFANO
PO BOX 1355MEDFORDNY11763$1,500
FRIENDS OF JOSH JENSEN
145 GRANDVIEW LANEROCHESTERNY14626$1,000
FRIENDS OF MICHAEL DURSO
PO BOX 66MASSAPEQUA PARKNY11762$500
FRIENDS OF MONICA MARTINEZ
335 MADSION AVE FLOOR 9NEW YORKNY10017$1,500
FRIENDS OF NILY
PO BOX 655642FRESH MEADOWSNY11365$500
FRIENDS OF PIERRE ALBERT
PO BOX 649NEW YORKNY10031$1,000
FRIENDS OF TOM O'MARA
PO BOX 521ELMIRANY14902$500
GALLIVAN FOR SENATE
PO BOX 2SPRING BROOKNY14140$1,500
GAUGHRAN FOR SENATE
PO BOX 20574HUNTINGTON STATIONNY11746$2,500
HIRAM 2022
100-13 ASTORIA BLVDEAST ELMHURSTNY11369$500
JENIFER RAJKUMAR FOR NEW YORK
163 AMSTERDAM AVE 1319NEW YORKNY10023$2,000
JESSICA FOR NEW YORK
41 CHALLENGER DRIVESTATEN ISLANDNY10312$1,000
JOYNER FOR ASSEMBLY
5 PENN PLAZA SUITE 1935NEW YORKNY10001$2,500
KATZ NYS
335 MADSION AVE FLOOR 9NEW YORKNY10017$1,000
KENNEDY FOR SENATE
PO BOX 73BUFFALONY14220$2,500
KINGS COUNTY DEMOCRATIC COUNTY COMMITTEE
11 ALANTIC AVENUE SUITE 1RBROOKLYNNY11201$1,000
LAWLER 4 NYC
PO BOX 87SOUTH SALEMNY10590$500
MARIA T GONZALEZ 2022
3243 88TH STREET APT 106EAST ELMHURSTNY11369$1,000
NEW YORKERS FOR SAVINO
42 JEROME AVENUESTATEN ISLANDNY10305$5,000
NY CONF OF ITALIAN AMERICAN STATE LEG
ROOM 839 LOBALBANYNY12248$1,000
NYS DEMOCRATIC SENATE CAMPAIGN COMMITTEE
226 E 54TH STREETNEW YORKNY10022$5,000
ORTT FOR STATE SENATE
PO BOX 1279NORTH TONAWANDANY14120$2,500
PALUMBO FOR SENATE
PO BOX 144PECONICNY11958$500
PETER'S NEW YORK PAC
PO BOX 280206BROOKLYNNY11228$5,500
REPUBLICAN ASSEMBLY CAMPAIGN COMM
315 STATE STREET 4TH FLOORALBANYNY12210$8,000
SAL 2021
59 ENFIELD PLACESTATEN ISLANDNY10306$1,000
SALAS FOR NEW YORK
85 DELANCEY STREET 2ND FLOORNEW YORKNY10012$1,000
SANTABARBARA FOR ASSEMBLY
1821 CURRY RDROTTERDAMNY12306$1,000
STACEY PHEFFER AMATO FOR ASSEMBLY
PO BOX 184ROCKAWAY BEACHNY11693$1,500
SURDI FOR NEW YORK
PO BOX 453BAY SHORENY11706$1,000
TEAM SIMCHA
1230 44TH ST 2ND FLOORBROOKLYNNY11219$500
VINCENT FOR NEW YORK
PO BOX 30691STATEN ISLANDNY10303$1,000
FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

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

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$362,877OtherCostOrOtherBasisAmt
Depreciation$303,438DepreciationAmt
Book Value$59,439BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$220,568OtherCostOrOtherBasisAmt
Depreciation$144,110DepreciationAmt
Book Value$76,458BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$135,897TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,296,144TotalRevEtcAuditedFinclStmtAmt
Other Revenue$91,977OtherRevenueAmt
Revenue Not Reported$91,977RevenueNotReportedAmt
Revenue Subtotal$8,204,167RevenueSubtotalAmt
Other Revenues Not Included$1,063,493OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,063,493RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$9,267,660TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,068,914TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$91,977OtherExpensesIncludedAmt
Expenses Not Reported$91,977ExpensesNotReportedAmt
Expenses Subtotal$7,976,937ExpensesSubtotalAmt
Other Expenses Not Included$1,063,493OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,063,493ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$9,040,430TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2022, 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 XIIIAMOUNTS 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

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BENNY BOSCIO JR
PRESIDENT$208,095$0$0$0$0$0$0$0$0$0$208,095$0$0$0
KIM SMITH
CONTROLLER$199,885$0$0$0$0$0$0$0$0$0$199,885$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ASSOCIATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE EXECUTIVE BOARD MEMBERS ARE ELECTED BY THE GENERAL MEMBERSHIP OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7BTHE ASSOCIATION HOLDS PERIODIC GENERAL MEMBERSHIP MEETINGS IN WHICH DECISIONS OF THE EXECUTIVE BOARD ARE APPROVED BY MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 8BTHE ASSOCIATION HAS NO SUBCOMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE ASSOCIATION'S EXECUTIVE BOARD REVIEWS THE FORM 990 PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION C, LINE 19THE 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/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
COBA ANNUITY FUND
77-10 21ST AVENUEEAST ELMHURSTNY11370136286233PROVIDE ANNUITY BENEFITS TO ELIGIBLE PARTICIPANTSNY401AN/AN/A0
COBA SCHOLARSHIP FUND
77-10 21ST AVENUEEAST ELMHURSTNY11370134183116PROVIDE SCHOLARSHIP ASSIATANCE TO ELIGIBLE MEMBERS AND DEPENDENTSNY501(C)(3)9N/A0
COBA SECURITY BENEFITS FUND - ACTIVE
77-10 21ST AVENUEEAST ELMHURSTNY11370136163565PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTSNY501(C)(9)N/AN/A0
COBA SECURITY BENEFITS FUND - RETIREES
77-10 21ST AVENUEEAST ELMHURSTNY11370510183172PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTSNY501(C)(9)N/AN/A0
COBA WIDOWS AND CHILDRENS FUND
77-10 21ST AVENUEEAST ELMHURSTNY11370133909402PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND OR CHILDREN OF DECEASED MEMBERSNY501(C)(3)9N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
COBA ANNUITY FUND
Q$229,160ALLOCATED EXPENSES
COBA SECURITY BENEFITS FUND - ACTIVE
Q$460,195ALLOCATED EXPENSES
COBA SECURITY BENEFITS FUND - RETIREES
Q$374,138ALLOCATED EXPENSES

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