2018-05-14T13:44:21-05:00 2017-06-30 EisnerAmper LLP 750 Third Avenue New York NY 100172703 990 2016-07-01 135308915 Patrolmen's Benevolent Association of the City of New York Inc % JOSEPH A ALEJANDRO PATR 2122335531 125 Broad Street 11th fl New York NY 10004 JOSEPH ALEJANDRO Trustee 2122335531 2018-05-14 true CANDICE METH P01306891 2129498700 2016 2022-09-23 18:48:47Z Patrick J Lynch President 125 Broad Street 11th fl New York NY 10004 43379357 false X www.NYCPBA.ORG X 1894 NY THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE NEW YORK CITY POLICE DEPARTMENT. 5 0 32 0 1350 -71131 0 0 23706623 26072055 740455 763565 73805 2415 24520883 26838035 791098 836944 6727970 6312025 5250034 5714181 0 0 0 10442927 8967514 23212029 21830664 1308854 5007371 57052199 61789822 3554440 3677411 53497759 58112411 THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE NYPD (NEW YORK CITY POLICE DEPARTMENT). false false THE ASSOCIATION IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE CITY OF NEW YORK. IT IS A CERTIFIED COLLECTIVE BARGAINING AGENT AND PROVIDES LIFE INSURANCE AND OTHER BENEFITS TO ITS approximate 25,000 MEMBERS. false false false true false false false false false true false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false true true true false true 447 0 true 32 true true true false false false false false X 5 0 false false false false true true true true true false false true true true true true true false true false X JOSEPH A ALEJANDRO 2122335531 125 BROAD STREET 11TH FL new york NY 10004 X PATRICK J LYNCH PRESIDENT 46.0 13.8 X X 108316 0 0 JOHN P PUGLISSI FIRST VICE PRESIDENT 34.0 13.0 X X 93986 0 0 MUBARAK ABDUL-JABBAR SECOND VICE PRESIDENT 33.0 11.7 X X 84434 0 0 JOSEPH A ALEJANDRO TREASURER 32.0 13.4 X X 84434 0 0 DANIEL TIRELLI RECORDING SECRETARY 30.0 10.7 X X 84434 0 0 ROBERT W ZINK Recording Scrty (Thr May 2017) 30.0 10.7 X X 84434 0 0 DAVID M NICHOLSON FUND ADMINISTRATOR 17.5 30.9 X 135409 211793 53744 GAURAV SHAH COUNSEL 40.0 0.0 X 227845 0 49809 FRANK TRAMONTANO RESEARCH DIRECTOR 40.0 0.0 X 206713 0 21781 JOSEPH MACCONE PENSION CONSULTANT 40.0 0.0 X 192527 0 37528 ALBERT O'LEARY COMMUNICATIONS DIRECTOR 17.5 30.9 X 180830 0 16716 David Morris Counsel 40.0 0.0 X 164673 0 44042 1648035 211793 223620 12 false true false CANAL PARTNERS MEDIA 1027 33RD STREET NW WASHINGTON DC 20007 MEDIA 1150000 KAYE SCHOLER LLP 250 WEST 55TH STREET 4TH FLOOR NEW CITY NY 10019 ATTORNEYS 545346 MICHAEL T MURRAY ASSOC PC 10 ESQUIRE ROAD SUITE 11C NEW CITY NY 10956 ATTORNEYS 422575 ISEMAN CUNNINGHAM RIESTER HYDE 9 THURLOW TERRACe ALBANY NY 12203 ATTORNEYS 253479 SIEGEL STRATEGIES LLC 41 WEST 58TH STREET NEW YORK NY 10019 Consulting 117950 7 0 DUES AND ASSESSMENTS 900099 26016895 26016895 PENSION SEMINAR 900099 19560 19560 PBA CONVENTION 900099 35600 35600 26072055 1258486 1258486 0 0 0 0 0 16046401 16541322 -494921 -494921 -494921 0 0 0 0 0 0 0 0 0 ADVERTISING INCOME 541800 1350 1350 MISCELLANEOUS INCOME 900099 1065 1065 2415 26838035 26073120 1350 763565 X 836944 0 0 6312025 1591979 0 2954826 0 955374 212002 0 0 251455 0 0 0 35848 1211554 754433 85349 0 910650 49668 0 1223431 0 0 41443 279889 LEGISLATIVE & COLL. BARGAINING 1111977 DELEGATE EXPENSES 2511295 RELEASE TIME 192493 CANTEEN 308029 21830664 845921 1661744 10775148 9126113 0 0 3649210 5072902 0 0 0 0 0 0 0 0 0 0 1231017 1073555 183074 157462 41598846 45771601 0 0 0 0 0 0 0 0 57052199 61789822 2499149 2667528 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1055291 1009883 3554440 3677411 X 53497759 58112411 0 0 0 0 53497759 58112411 57052199 61789822 5007371 -392719 X false true X true false true true false 169085 52949 116136 417900 400608 17290 644032 619998 24036 157462 0 DUE TO/FROM AFFILIATED ORGANIZATIONS 77852 TSFER PYBLE TO THE POLICE RELIEF FD 155149 DEFERRED RENT 776882 1009883 X 26445316 -392719 -392719 26838035 26838035 21830664 21830664 21830664 FORM 990, SCHEDULE D, PART X, QUESTION 2 The Patrolmen's Benevolent Association of the City of New York, Inc. (the "Association") is subject to the provisions of the Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification ("ASC") Topic 740, Income Taxes, relating to accounting and reporting for uncertainty in income taxes. Since the Association has always recorded the potential tax liability for unrelated business income tax and due to its general tax-exempt status, management believes ASC Topic 740 has not had, and is not anticipated to have, a material impact on the Association's financial statements. true POLICE RELIEF FUND 1 POLICE PLAZA NEW YORK NY 10007 237331002 501(C)(4) 836944 FMV Program Support 1 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: A PORTION OF THE OFFICERS' DUES IS ALLOCATED AS CONTRIBUIONS TO THE POLICE RELIEF FUND (THE "FUND"). MEMBERS OF THE ASSOCIATION'S BOARD OF OFFICERS SIT AS TRUSTEES OF THE FUND. THE FUND'S MISSION IS TO PROVIDE ASSISTANCE TO THE POLICE OFFICERS OF THE NYPD IN NEED. THE FUND'S BOARD OF TRUSTEES APPROVES ALL DISBURSEMENTS OF GRANT FUNDS. false false false GAURAV SHAH COUNSEL 227845 0 0 0 0 0 20257 0 29552 0 277654 0 0 0 FRANK TRAMONTANO RESEARCH DIRECTOR 206713 0 0 0 0 0 17961 0 3820 0 228494 0 0 0 JOSEPH MACCONE PENSION CONSULTANT 187427 0 0 0 5100 0 16272 0 21256 0 230055 0 0 0 DAVID M NICHOLSON FUND ADMINISTRATOR 131378 205487 0 0 4031 6306 9472 14815 11635 17822 156516 244430 0 0 ALBERT O'LEARY COMMUNICATIONS DIRECTOR 175730 0 0 0 5100 0 15047 0 1669 0 197546 0 0 0 David Morris Counsel 164673 0 0 14593 29449 208715 0 FORM 990, SCHEDULE J, QUESTION 3 - COMPENSATION APPROVAL PROCESS Each year the Board approves the salaries of all employees of the Association. The approval process includes a discussion of performance and review of salaries for comparable positions in comparable organizations. Salary adjustments are directed by the board. FORM 990, PART VI, QUESTION 6 The Patrolmen's Benevolent Association of the City of New York, Inc. (the "Association") has members. Members are defined as "a person who has been duly sworn as a member of the force of the New York City Police Department ("NYPD")." FORM 990, PART VI, QUESTION 7A & 7B MEMBERS VOTE FOR THE ELECTION OF OFFICERS, TRUSTEES, FINANCIAL SECRETARIES AND DELEGATES. MEMBERS VOTE FOR CHANGES IN THE BY-LAWS OF THE ASSOCIATION. MEMBERS ALSO VOTE FOR THE RATIFICATION OF COLLECTIVE BARGAINING AGREEMENTS. FORM 990, PART VI, QUESTION 11B THE BASELINE INFORMATION FOR COMPLETING THE FORM 990 IS PREPARED BY THE ASSOCIATION'S BOOKKEEPER AND CONTRACTED CERTiFIED PUBLIC ACCOUNTANT ("CPA"). THIS INFORMATION IS SUBMITTED TO THE ASSOCIATION'S AUDIT AND TAX FIRM TO PREPARE THE FORM 990. THE FINAL DRAFT OF FORM 990 IS REVIEWED BY THE ASSOCIATION'S CONTRACTED CPA. A COPY OF THE FORM 990, INCLUDING ALL REQUIRED SCHEDULES, IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, QUESTION 12C THE ASSOCIATION ENFORCES ITS CONFLICT OF INTEREST POLICY BY REQUIRING ITS TRUSTEES TO DISCLOSE ANY FINANCIAL INTERESTS THEY OR THEIR FAMILY MEMBERS HAVE IN ANY FIRM THAT DOES BUSiNESS WITH THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION IS REVIEWED BY THE TRUSTEES BASED ON THE REVIEW OF CURRENT COMPARABILITY DATA (INCLUDING GUIDESTAR REPORTS). FORM 990, PART VI, QUESTION 19 THE ASSOCIATION DOES NOT GENERALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, EXCEPT TO THE EXTENT REQUIRED BY LAW. FORM 990, PART VII, SEC A, COL D & SCH J, PART II, COL B, ROW 1 SALARIES SHARED BETWEEN THE RELATED ORGANIZATIONS ARE DISBURSED SOLELY BY THE ASSOCIATION (EIN #13-5308915) AND ALLOCATED TO THE HEALTH AND WELFARE FUND OF THE PBA AND RELATED ORGANIZATIONS. IN SOME CASES, SALARIES SHARED BETWEEN THE RELATED ORGANIZATIONS ARE DISBURSED SOLELY BY THE HEALTH AND WELFARE FUND OF THE PBA (EIN #13-6157604) AND ALLOCATED TO THE ASSOCIATION. THE COMPENSATION REPORTED ON PART VII, SECTION A, COLUMN D AND SCHEDULE J, PART II, COLUMN B, ROW (I) WHERE APPLICABLE, REFLECTS THE FILING ORGANIZATION'S SHARE OF THE REPORTED COMPENSATION ON THE EMPLOYEES' W-2, BOX 5, BASED ON EACH EMPLOYEES' ALLOCATION OF TIME AMONGST THE ORGANIZATIONS. . FORM 990, PART IX, LINE 4 - BENeFITS PAID TO OR FOR MEMBERS VOLUNTARY LIFE PROGRAM PREMIUMS $3,665,492 LEGAL SERVICES PROVIDED TO MEMBERS 2,646,533 ---------- TOTAL BENEFITS PAID TO OR FOR MEMBERS $6,312,025 ========== FORM 8868 FORM 8868 - APPLICATION FOR AN EXTENSION OF TIME TO FILE AN EXEMPT ORGANIZATION RETURN WAS FILED ELECTRONICALLY. PBA WIDOW AND CHILDRENS FUND INC 125 BROAD STREET NEW YORK NY 10004 132949036 SEE PART VII NY 501(C)(3) 7 PBA CITY NY false HEALTH & WELFARE FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 136157604 SEE PART VII NY 501(C)(9) N/A PBA CITY NY true RETIREE FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 510237976 SEE PART VII NY 501(C)(9) N/A PBA CITY NY true LEGAL SERVICES FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 132972437 SEE PART VII NY 501(C)(5) N/A PBA CITY NY true ANNUITY FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 136302673 SEE PART VII NY 401(A) N/A PBA CITY NY true PBA EMPLOYEE & FUND OFFICE STAFF PENSION 125 BROAD STREET NEW YORK NY 10004 133078801 SEE PART VII NY 401(A) N/A PBA CITY NY true false false false false false false false false false false false false false true true true false false false Health and Welfare Fund of the PBA N, O, 2433092 FMV FORM 990, SCHEDULE R, PART V PRIMARY ACTIVITY OF RELATED ORGANIZATIONS: PBA WIDOWS AND CHILDREN'S FUND, INC.: THE FUND PROVIDES AID AND ASSISTANCE TO THE WIDOWS, WIDOWERS AND ELIGIBLE DEPENDENTS OF POLICE OFFICERS WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY. RETIREE HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO RETIRED PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. ANNUITY FUND OF THE PBA: THE FUND IS A DEFINED CONTRIBUTION PLAN PROVIDING SUPPLEMENTAL RETIREMENT BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE PLAN RULES AND REGULATIONS. LEGAL SERVICES FUND OF THE PBA: THE FUND PROVIDES JOB RELATED LEGAL SERVICES AND CIVIL LEGAL REPRESENTATION TO ACTIVE POLICE OFFICERS THROUGH MULTIPLE PROVIDERS. PBA EMPLOYEES & FUND OFFICE STAFF PENSION PLAN: THE PLAN IS A MONEY PURCHASE PENSION PLAN COVERING ALL ELIGIBLE EMPLOYEES OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC., THE HEALTH & WELFARE FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE RETIREE HEALTH & WELFARE FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE ANNUITY FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, AND THE LEGAL SERVICES FUND OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK. HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO ACTIVE PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS.