CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC (EIN 13-3097380)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-12
- IRS object ID
- 202211329349306036
- Schema version
- 2020v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-12T15:02:49-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 131578842 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUCHBINDER TUNICK & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PENN PLAZA - SUITE 3200 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 101190002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | 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 | 75-01 31ST AVENUE LOWER LEVEL | AddressLine1Txt |
| City | EAST ELMHURST | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11370 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL MAIELLO | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2122748000 | PhoneNum |
| Signature | 2022-05-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | MAIELLO | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P01366109 | PTIN |
| Phone | 2126955003 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL MAIELLO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75-01 31ST AVENUE LOWER LEVEL | AddressLine1Txt |
| City | EAST ELMHURST | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11370 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,149,949 | 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 | 43 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $104,350 | PYContributionsGrantsAmt |
| CY Contributions Grants | $50,575 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,020,233 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,105,709 | CYProgramServiceRevenueAmt |
| PY Investment Income | $48 | PYInvestmentIncomeAmt |
| CY Investment Income | $28 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,048,945 | PYOtherRevenueAmt |
| CY Other Revenue | $993,637 | CYOtherRevenueAmt |
| PY Total Revenue | $11,173,576 | PYTotalRevenueAmt |
| CY Total Revenue | $10,149,949 | 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 | $3,546,491 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,439,325 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,904,596 | PYOtherExpensesAmt |
| CY Other Expenses | $5,411,486 | CYOtherExpensesAmt |
| PY Total Expenses | $10,451,087 | PYTotalExpensesAmt |
| CY Total Expenses | $8,850,811 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $722,489 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,299,138 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,428,996 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,988,774 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $402,366 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $663,006 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,026,630 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,325,768 | 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 | 170 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 43 | 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 | MICHAEL MAIELLO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2122748000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75-01 31ST AVENUE LOWER LEVEL | 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| BENNY BOSCIO JR | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $156,250 | $0 | $0 | |
| JOSEPH BRACCO | |||||||
| 1ST VICE PRESIDENT | 40.00 | Yes (X) | Yes (X) | $128,301 | $0 | $0 | |
| GLENN MORGAN | |||||||
| 2ND VICE PRESIDENT | 40.00 | Yes (X) | Yes (X) | $59,658 | $0 | $0 | |
| MICHAEL MAIELLO | |||||||
| TREASURER | 40.00 | Yes (X) | Yes (X) | $103,099 | $0 | $0 | |
| KEISHA WILLIAMS-CAMERON | |||||||
| 3RD VICE PRESIDENT | 40.00 | Yes (X) | Yes (X) | $57,123 | $0 | $0 | |
| FELIX SANCHEZ | |||||||
| SERGEANT IN ARMS | 40.00 | Yes (X) | Yes (X) | $54,005 | $0 | $0 | |
| LIONEL CUMBERBATCH | |||||||
| FINANCIAL SECRETARY | 40.00 | Yes (X) | Yes (X) | $54,005 | $0 | $0 | |
| ANTOINETTE ANDERSON | |||||||
| CORRESPONDING SECRETARY | 10.00 | Yes (X) | Yes (X) | $52,963 | $0 | $0 | |
| MATTHEW ROMANO | |||||||
| EXECUTIVE BOARD MEMBER | 10.00 | Yes (X) | $40,736 | $0 | $0 | ||
| HERMAN JIMINIAN | |||||||
| LEGISLATIVE CHAIRMAN | 10.00 | Yes (X) | $53,483 | $0 | $0 | ||
| NEIL RENOIS | |||||||
| EXECUTIVE BOARD MEMBER | 10.00 | Yes (X) | $40,339 | $0 | $0 | ||
| ANGEL CASTRO | |||||||
| RECORDING SECRETARY | 10.00 | Yes (X) | $89,523 | $0 | $0 | ||
| ASKAKI ANTOINE | |||||||
| EXECUTIVE BOARD MEMBER | 10.00 | Yes (X) | $41,134 | $0 | $0 | ||
| CHARLES WINGATE | |||||||
| EXECUTIVE BOARD MEMBER | 10.00 | Yes (X) | $41,134 | $0 | $0 | ||
| EDWARD YATES | |||||||
| EXECUTIVE BOARD MEMBER | 10.00 | Yes (X) | $41,533 | $0 | $0 | ||
| SHAWN GOODMAN | |||||||
| SECRETARY | 40.00 | $103,041 | $0 | $0 | Yes (X) | ||
| MARC STEIER | |||||||
| LEGAL COUNSEL | 40.00 | $238,518 | $0 | $0 | Yes (X) | ||
| KIM SMITH | |||||||
| CONTROLLER | 40.00 | $203,016 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,557,861 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KOEHLER & ISACCS LLP | |||||
| 61 BROADWAY 25TH FLOOR | NEW YORK | NY | 10006 | ATTORNEY | $448,643 |
| SKADDEN ARPS SLATE MEAGHER & FLOM | |||||
| FOUR TIMES SQUARE | NEW YORK | NY | 100366522 | ATTORNEY | $226,958 |
| DLA PIPER LLP | |||||
| 1251 AVENUE OF THE AMERICAS 27TH F | NEW YORK | NY | 10020 | ATTORNEY | $185,000 |
| SKELLY STATEGIC SOLUTIONS INC | |||||
| 13 THIRD PLACE | GARDEN CITY | NY | 11530 | CONSULTANT | $120,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $50,575 | AllOtherContributionsAmt |
| Total Contributions | $50,575 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $9,105,709 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,105,709 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,105,709 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28 | TotalRevenueColumnAmt |
| Exclusion | $28 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| REIMBS FROM REL. FDS | 900099 | $989,944 | $989,944 | $0 |
| OTHER INCOME | 900099 | $3,693 | $3,693 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $993,637 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,149,949 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,099,346 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $28 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,525,097 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,367,586 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,504 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,138 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $992,013 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,030 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,300 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,000 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $514,663 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,175 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,765 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,026 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,491 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,875 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,512 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,169 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DELEGATES EXPENSES | $531,491 |
| MEMBERS' SERVICES | $374,034 |
| ELECTION | $107,674 |
| CHARITABLE DONATIONS | $71,379 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,889 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,850,811 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,703,075 | BOYAmt |
| EOY | $8,174,337 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,460 | BOYAmt |
| EOY | $330,557 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,442,217 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,154,014 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $405,962 | BOYAmt |
| EOY | $288,203 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,499 | BOYAmt |
| EOY | $195,677 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,428,996 | BOYAmt |
| EOY | $8,988,774 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,370 | BOYAmt |
| EOY | $207,831 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,130 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $455,175 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,866 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,366 | BOYAmt |
| EOY | $663,006 | 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 | $7,026,630 | BOYAmt |
| EOY | $8,325,768 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,026,630 | BOYAmt |
| EOY | $8,325,768 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,428,996 | BOYAmt |
| EOY | $8,988,774 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,299,138 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $65,700 | PoliticalExpendituresAmt |
Section527 Political Org Section527PoliticalOrgGrp (30 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Paid Internal FundsPaidInternalFundsAmt |
|---|---|---|---|---|
| ADAMS FOR NYC | ||||
| 144-20 109 AVENUE | JAMAICA | NY | 11435 | $1,000 |
| ADDABBO FOR SENATE | ||||
| 193 MALCOLM X BLVD STE 1 | NEW YORK | NY | 10026 | $1,000 |
| ANDREW LANZA FOR STATEN ISLAND | ||||
| PO BOX 352 | STATEN ISLAND | NY | 10308 | $1,000 |
| ARIOLA 2021 | ||||
| 89-35 155 AVENUE 6L | HOWARD BEACH | NY | 11414 | $1,000 |
| ANDREW CUOMO FOR NEW YORK | ||||
| PO BOX 4105 | NEW YORK | NY | 10163 | $15,000 |
| BORELLI 2021 | ||||
| 2955 VETERANS RD W2 | STATEN ISLAND | NY | 10309 | $1,000 |
| BRONX DEMOCRATIC COUNTY COMMITTEE | ||||
| 2666 VARIAN AVENUE | BRONX | NY | 10466 | $10,500 |
| NEW YORKERS FOR SAVINO | ||||
| 42 JEROME AVENUE | STATEN ISLAND | NY | 10305 | $2,500 |
| CYPERSTEIN FOR COUNCIL | ||||
| 84-20 118TH ST | KEW GARDENS | NY | 11415 | $1,000 |
| REPUBLICAN ASSEMBLY CAMPAIGN COMMITTEE | ||||
| 315 STATE STREET 4TH FLR | ALBANY | NY | 12210 | $3,500 |
| FERNANDO CABRERA FOR NEW YORK | ||||
| 2065 MORRIS AVENUE | BRONX | NY | 10453 | $1,500 |
| FRIENDS OF ALICIA HYNDMAN | ||||
| PO BOX 128157 | STALBANS | NY | 11412 | $2,500 |
| FRIENDS OF DAVID WEPRIN | ||||
| 11 E 44TH ST SUITE 300 | NEW YORK | NY | 10017 | $4,700 |
| FRIENDS OF DONALD J CRANSTON | ||||
| 8411 13 AVENUE | BROOKLYN | NY | 11228 | $1,000 |
| FRIENDS OF ROB ASTORINO | ||||
| PO BOX 100 | SOUTH SALEM | NY | 10590 | $2,000 |
| GALLIVAN FOR SENATE | ||||
| 6409 WOODBERRY CT | CLARENCE | NY | 14051 | $1,000 |
| HERBERT FOR NEW YORK 2021 | ||||
| 844 E 49TH ST | BROOKLYN | NY | 11203 | $2,000 |
| JOHN J CIAFONE FOR NYC COUNCIL | ||||
| 25-59 STEINWAY ST2F | ASTORIA | NY | 11103 | $1,000 |
| JOSUE PEREZ FOR CITY COUNCIL | ||||
| 458 W 187TH ST | NEW YORK | NY | 10033 | $1,000 |
| KAMILLAH HANKS FOR CITY COUNCIL | ||||
| 419 FOREST AVENUE | STATEN ISLAND | NY | 10301 | $1,000 |
| KEITH TAYLOR FOR CITY COUNCIL | ||||
| 32 EDGECOMBE AVENUE | NEW YORK | NY | 10030 | $1,000 |
| FRIENDS OF JUDY GRIFFIN | ||||
| PO BOX 7187 | GARDEN CITY | NY | 11530 | $500 |
| LANTRY FOR JUDGE | ||||
| 156 PRESCOTT AVE | STATEN ISLAND | NY | 10306 | $1,000 |
| MATTEO FOR STATEN ISLAND | ||||
| 83 BROADWAY | STATEN ISLAND | NY | 10310 | $1,500 |
| MIRANDA 2021 | ||||
| 60-01 169TH ST | FRESH MEADOWS | NY | 11365 | $1,000 |
| ROBERT HOLDEN 2021 | ||||
| 64-69 DRY HARBOR RD | MIDDLE VILLAGE | NY | 11379 | $1,000 |
| SAPERSTEIN 2021 | ||||
| PO BOX 245282 | BROOKLYN | NY | 11224 | $1,000 |
| TONY AVELLA FOR NEW YORK CITY | ||||
| PO BOX 570052 | WHITESTONE | NY | 11357 | $1,000 |
| FRIENDS OF WILL BARCLAY | ||||
| 125 E JEFFERSON ST 12TH FLR | SYRACUSE | NY | 13202 | $1,500 |
| YVES NYC | ||||
| PO BOX 1647 | BRONX | NY | 10451 | $1,000 |
| 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 | $572,927 | OtherCostOrOtherBasisAmt |
| Depreciation | $515,799 | DepreciationAmt |
| Book Value | $57,128 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $576,142 | OtherCostOrOtherBasisAmt |
| Depreciation | $452,344 | DepreciationAmt |
| Book Value | $123,798 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $293,148 | OtherCostOrOtherBasisAmt |
| Depreciation | $185,871 | DepreciationAmt |
| Book Value | $107,277 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $288,203 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,160,005 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,160,005 | RevenueSubtotalAmt |
| Other Revenues Not Included | $989,944 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $989,944 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,149,949 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,860,867 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,860,867 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $989,944 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $989,944 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,850,811 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 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, 2021, COBA'S FORM 990S FOR THE YEARS ENDED JUNE 30, 2018 THROUGH 2021 REMAIN ELIGIBLE FOR EXAMINATION BY THE IRS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REIMBURSEMENTS FROM RELATED ORGANIZATIONS |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REIMBURSEMENTS FROM RELATED ORGANIZATIONS |
| SCHEDULE D, PART XIII | AMOUNTS LISTED PER PART XI, LINE 4B AND PART XII, LINE 4B ARE 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARC STEIER | ||||||||||||||
| LEGAL COUNSEL | $238,518 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $238,518 | $0 | $0 | $0 |
| KIM SMITH | ||||||||||||||
| CONTROLLER | $203,016 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $203,016 | $0 | $0 | $0 |
| BENNY BOSCIO JR | ||||||||||||||
| PRESIDENT | $156,250 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $156,250 | $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 | ||||||||||
| 75-01 31ST AVENUE LOWER LEVEL | 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 | ||||||||||
| 75-01 31ST AVENUE LOWER LEVEL | 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 (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| COBA ANNUITY FUND | ||
| Q | $190,316 | ALLOCATED EXPENSES |
| COBA SECURITY BENEFITS FUND - ACTIVE | ||
| Q | $449,928 | ALLOCATED EXPENSES |
| COBA SECURITY BENEFITS FUND - RETIREES | ||
| Q | $349,700 | ALLOCATED EXPENSES |