2016-05-16T13:26:11-05:00 2015-06-30 MITCHELL & TITUS LLP ONE BATTERY PARK PLAZA NEW YORK NY 10004 990 2014-07-01 135308915 Patrolmen's Benevolent Association CITY OF NEW YORK INC % JOSEPH A ALEJANDRO PATR 2122335531 125 BROAD STREET 11TH FL NEW YORK NY 10004 Joseph A Alejandro Treasurer 2122335531 2016-05-16 true FREDERICK DAVIS P00446023 2127094500 2014 2016-08-17 19:52:53Z Patrick J Lynch President 125 BROAD STREET 11TH FL NEW YORK NY 10004 67615427 false X www.nycpba.org X 1894 NY The association is a labor union whose MEMBERS ARE ACTIVE AND RETIRED police officers of NEW YORK CITY POLICE DEPARTMENT 5 0 34 0 41550 -137631 183 0 22991645 22698469 23050 627912 128696 123700 23143574 23450081 774800 765672 6247317 9393706 4329162 4894335 0 0 0 8036966 9818116 19388245 24871829 3755329 -1421748 56817273 56144754 3037994 4019637 53779279 52125117 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 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 978 0 true 34 true true true false false false false 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 false false X JOSEPH A ALEJANDRO 2122335531 125 BROAD STREET new york NY 10004 X Patrick J Lynch President 46.0 13.8 X X 98166 0 0 John P Puglissi First Vice President 34.0 13.0 X X 85350 0 0 Mubarak Abdul-Jabbar Second Vice President 33.0 11.7 X X 76822 0 0 Joseph A Alejandro Treasurer 32.0 13.4 X X 76822 0 0 Robert W Zink Recording Secretary 30.0 10.7 X X 76822 0 0 Gaurav Shah Counsel 40.0 0.0 X 224624 0 47169 Frank Tramontano Research Director 40.0 0.0 X 210290 0 22751 Joseph Maccone Pension Consultant 40.0 0.0 X 181048 0 35512 Allison Maue Counsel 40.0 0.0 X 184763 0 43547 Dave Nicholson FUND ADMINISTRATOR 17.5 30.9 X 108922 215636 48485 1323629 215636 197464 10 false true false MICHAEL T MURRAY ASSOCIATES PC 10 ESQUIRE ROAD NEW YORK NY 10956 LEGAL SERVICES 468075 DECHERT LLP 1095 AVENUES OF THE AMERICAS 27 NEW YORK NY 10036 LEGAL SERVICES 1074321 ALBERT W O'LEARY 122 HILLCREST TERRACE STATEN ISLAND NY 10305 COMMUNICATIONS 160000 Kaye Scholer 250 W 55th Street NEW YORK NY 10019 LEGAL SERVICES 2139855 KARIN DUNN HENDERSON 184 High Falls Road SAUGERTIES NY 12477 GRAPHIC ART 162454 7 0 DUES AND ASSESSMENTS 900099 22698469 22698469 22698469 741876 741876 0 0 0 0 0 44051382 44165346 -113964 -113964 -113964 0 0 0 ADVERTISING INCOME 541800 41550 41550 PENSION SEMINAR INCOME 900099 14762 14762 PBA CONVENTION INCOME 900099 38300 38300 29088 29088 123700 23450081 22780619 41550 627912 765672 0 0 9393706 1293503 0 2507610 178315 728520 186387 0 0 133527 0 0 48923 34664 1838465 682516 106332 0 840920 57792 0 1154145 0 0 35207 239809 LEGISLATIVE & COLL. BARGAINING 1561973 CANTEEN 356808 DELEGATE EXPENSES 2160180 RELEASE TIME 192493 374362 24871829 3919249 2416064 49327126 49722625 0 0 3367832 3376863 0 0 0 0 0 0 0 0 0 475000 1150103 995901 158690 154202 0 0 0 0 0 0 0 0 44376 0 56817273 56144754 2117532 2894695 0 0 0 0 0 0 0 0 0 0 0 0 0 0 920462 1124942 3037994 4019637 X 53779279 52125117 0 0 0 0 53779279 52125117 56817273 56144754 -1421748 -232414 X false true X true false true true false 102228 29178 73050 765997 710228 55769 281878 256495 25383 154202 0 DUE TO/FROM AFFILIATED ORGANIZATION 133005 TRANSFER PAYABLE TO THE POLICE RELIEF FUND 176031 DEFERRED RENT 815906 1124942 X 23217667 -232414 -232414 23450081 23450081 24871829 24871829 24871829 FIN 48 (ASC 740) FOOTNOTE U.S. GAAP requires management to evaluate uncertain tax positions taken by the Association. The financial statement effects of a tax position are recognized when the position is more-likely-than-not, based on the technical merits, to be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Association, and it concluded that as of June 30, 2015, there were no uncertain tax positions taken or expected to be taken. The Association has recognized no interest or penalties related to uncertain tax positions. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2012. true Police Relief Fund 1 POLICE PLAZA NEW YORK NY 10007 237331002 501(C)(4) 765672 FOR THE NEEDS OF ITS MEMBERS 0 1 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS A portion of the Police Officers' dues is allocated as contributions to the PoYice Relief Fund. Members of the PBA's Board of Officers sit as Trustees of the Police Relief Fund. The organization'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 funds. X false false false Gaurav Shah Counsel 224624 0 0 0 0 0 20216 0 26953 0 271793 0 0 0 Frank Tramontano Research Director 210290 0 0 0 0 0 18926 0 3825 0 233041 0 0 0 Joseph Maccone Pension Consultant 181048 0 0 0 0 0 16294 0 19218 0 216560 0 0 0 Allison Maue Counsel 184763 0 0 0 0 0 16629 0 26918 0 228310 0 0 0 Dave Nicholson FUND ADMINISTRATOR 108922 215636 0 0 0 0 7812 15138 8562 16973 125296 247747 0 0 Form 990, Schedule J, Part I, Line 3 - Compensation Approval Process Each year the Board approves the salaries of all employees of the organization. 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, Line 6 THE MEMBERS OF THE ASSOCIATION ARE REPRESENTED BY THE ASSOCIATION IN COLLECTIVE BARGAINING NEGOTIATIONS WITH THE CITY OF NEW YORK. MEMBERS AND THEIR FAMILIES ARE COVERED BY THE FULL RANGE OF HEALTH & WELFARE AND PENSION BENEFITS THAT ARE AVAILABLE. ALL MEMBER RIGHTS ARE EITHER THROUGH THE ASSOCIATION BY-LAWS OR THE UNION'S COLLECTIVE BARGAINING AGREEMENTS WITH THE CITY OF NEW YORK. Form 990, Part VI, Line 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, Line 11b THE BASELINE INFORMATION FOR COMPLETING FORM 990 IS PREPARED BY THE ASSOCIATION'S BOOKKEEPER AND CONTRACTED CERTIFIED PUBLIC ACCOUNTANT. THIS INFORMATION IS SUBMITTED TO THE ACCOUNTING FIRM MITCHELL & TITUS LLP FOR THEIR TAX DEPARTMENT TO PREPARE THE FORM 990. THE FINAL DRAFT OF FORM 990 IS REVIEWED BY THE ASSOCIATION'S CONTRACTED CERTIFIED PUBLIC ACCOUNTANT. 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, Line 12c THE ORGANIZATION ENFORCES IT'S CONFLICT OF INTEREST POLICY BY REQUIRING ALL OFFICERS, TRUSTEES AND EMPLOYEES TO DISCLOSE ANY FINANCIAL INTEREST THEY OR THEIR FAMILY MEMBERS HAVE IN ANY FIRM THAT DOES BUSINESS WITH THE ORGANIZATION. THIS IS A CONTINUING OBLIGATION, AND CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY FOR COMPLIANCE. Form 990, Part VI, Line 19 THE ORGANIZATION 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 and Sch J, Part II, Col B, Row I SALARIES SHARED BETWEEN THE RELATED ORGANIZATIONS ARE DISBURSED SOLELY BY THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC. ("PBA")(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 PBA. 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 Insurance premiums, net of dividends $3,710,935 Legal services $5,682,771 Total Benefits paid to or for members $9,393,706 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 EMPL & FUND OFFICE STAFF PENSION 125 BROAD STREET NEW YORK NY 10004 133078801 See Part VII NY 401(a) n/a PBA City NY true PBA OF THE CITY OF NEW YORK INC 125 BROAD STREET NEW YORK NY 10004 135308915 See Part VII NY 501(c)(5) N/A PBA CITY NY false false false false false false false false false false false false false true true true true true true PBA WIDOWS AND CHILDREN'S FUND INC P 130533 FMV HEALTH AND WELFARE FUND OF THE PBA N,O,P 1903609 FMV HEALTH AND WELFARE FUND OF THE PBA N,O,Q 358398 FMV RETIREE FUND OF THE PBA O,Q,S 712 FMV Primary Activity of Related Organization 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. Primary Activity of Related Organization Retiree Health and Welfare Fund of the PBA: The Fund Provides health and welfare benefits to Retired Participants and their eligible dependents. Primary Activity of Related Organization 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. Primary Activity of Related Organization Legal Services Fund of the PBA: The Fund provides job related legal services and civil legal representation to active police officers through multiple providers. Primary Activity of Related Organization 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 "PBA"), 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. Primary Activity of Related Organization Health and Welfare Fund of the PBA: The Fund Provides health and welfare benefits to Active Participants and their eligible dependents.