2014-05-15T14:19:28-05:00 2013-06-30 MITCHELL & TITUS LLP ONE BATTERY PARK PLAZA NEW YORK NY 10004 990 2012-07-01 135308915 Patrolmen's Benevolent Association CITY OF NEW YORK INC % JOSEPH ALEJANDRO PATR 2122335531 125 BROAD STREET Suite 11TH FL NEW YORK NY 10004 JOSEPH ALEJANDRO 2122335531 2014-05-14 true FREDERICK DAVIS 2127094500 2012 2015-11-30 17:44:51Z Patrick J Lynch 125 BROAD STREET NEW YORK NY 10004 23113688 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 23 0 17400 -74866 0 132027 22516057 22867653 52078 49826 102131 64182 22670266 23113688 760331 962391 5236738 5359498 4174582 3976720 0 0 0 7331702 7333545 17503353 17632154 5166913 5481534 47212594 52258044 2670178 2234094 44542416 50023950 THE ASSOCIATON 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 true 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 true true false false false false false false true false false false false true true true false true 485 0 true 23 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 ALEJANDRO 2122335531 125 BROAD STREET NEW YORK NY 10004 Patrick J Lynch 45.0 14.0 X X 98166 0 0 John P Puglissi 33.0 13.0 X X 85360 0 0 Mubarak Abdul-Jabbar 33.0 12.0 X X 76822 0 0 Joseph A Alejandro 32.0 14.0 X X 76822 0 0 Robert Zink 30.0 11.0 X X 76822 0 0 Gaurav Shah 16.0 24.0 X 82934 124401 40288 Frank Tramontano 40.0 0.0 X 202249 0 18888 Joseph Maccone 40.0 0.0 X 172117 0 30667 Allison Maue 20.0 20.0 X 84419 84418 36638 David Nicholson 14.0 35.0 X 91779 204281 48699 1047490 413100 175180 5 false true false MICHAEL T MURRAY ASSOCIATES PC 10 ESQUIRE ROAD NEW YORK NY 10956 LEGAL SERVICES 320561 DECHERT LLP 1095 AVENUES OF THE AMERICAS 27 NEW YORK NY 10036 LEGAL SERVICES 697150 ALBERT W O'LEARY 122 HILLCREST TERRACE STATEN ISLAND NY 10305 COMMUNICATIONS 160000 PWP ACCOUNTING RESOURCES 6143 JERICHO TURNPIKE COMMACK NY 11725 ACCOUNTING SERVICES 180600 MITCHELL TITUS LLP ONE BATTERY PARK PLAZA 27TH FLOOR NEW YORK NY 10004 AUDIT SERVICES 150731 6 132027 132027 132027 DUES AND ASSESSMENTS 900099 22867653 22867653 22867653 49826 49826 0 0 0 0 0 0 0 0 0 PENSION SEMINAR INCOME 900099 10682 10682 PBA CONVENTION INCOME 900099 36100 36100 ADVERTISING INCOME 541800 17400 17400 64182 23113688 22914435 17400 49826 830364 132027 0 5359498 1289946 0 2025657 136385 373994 150738 0 0 252754 0 0 0 69221 666342 921020 48977 0 638990 0 0 1068490 1633 0 32841 227243 DELEGATES' EXPENSES 2262182 LEGISLATIVE, COLL. BARGAINING 812218 RELEASE TIME 192493 CANTEEN 129610 9531 17632154 586275 5550256 43054250 43104076 0 0 3430181 3421862 0 0 0 0 0 0 0 0 0 0 1105791 923941 141888 181850 0 0 0 0 0 0 0 0 0 0 47212594 52258044 1366378 1057111 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1303800 1176983 2670178 2234094 X 44542416 50023950 0 0 0 0 44542416 50023950 47212594 52258044 5481534 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false 676044 634586 41458 429747 289355 140392 181850 0 DUE TO AFFILIATED ORGANIZATION 207302 TRANSFER PAYABLE TO THE POLICE RELIEF FUND 178042 DEFERRED RENT 791639 1176983 X 23113688 23113688 23113688 17632154 17632154 17632154 FIN 48 (ASC 740) FOOTNOTE Form 990, Schedule D, Part X, Line 2 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, 2013, 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 2009. true Police Relief Fund 350 FIFTH AVENUE NEW YORK NY 10038 237331002 501(C)(4) 772074 FOR THE NEEDS OF ITS MEMBERS AND FAMILIES 1 Various individuals 4500 132027 FMV footwear PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS Form 990, Schedule I, Part I, Line 2 A portion of the Police Officers' dues is allocated as contributions to the Police 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. Grants to individuals Form 990, Schedule I, Part III, Line 1 These in-kind grants (Nike footwear and apparel) were made to the needy and /or ill minors after Hurricane Sandy. X false false false Gaurav Shah 82934 124401 0 0 0 0 7076 10615 9039 13558 99049 148574 0 0 Frank Tramontano 202249 0 0 0 0 0 17175 0 1713 0 221137 0 0 0 Joseph Maccone 172117 0 0 0 0 0 14478 0 16189 0 202784 0 0 0 Allison Maue 84419 84418 0 0 0 0 7201 7201 11118 11118 102738 102737 0 0 David Nicholson 91779 204281 0 0 0 0 8092 18010 7005 15592 106876 237883 0 0 Compensation Approval Process Form 990, Schedule J, Part I, Line 3 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. X 132027 FMV 1 false false false Describe Members' Rights 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. Describe the decisions that require members' approval Form 990, Part VI, Line 7a and 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 Review Process 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. Conflict of Interest Policy 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. Availability of documents 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. Compensation of Officers, Trustees, and Highest Compensated Employees Form 990, Part VII, Section 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. PBA Widows and Children's Fund Inc 125 BROAD STREET NEW YORK NY 10004 132949036 See Part VII NY 501(c)(3) 9 PBA City NY true 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 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 23175 FMV HEALTH AND WELFARE FUND OF THE PBA N, O, 1544393 FMV HEALTH AND WELFARE FUND OF THE PBA N, O, 239555 FMV RETIREE FUND OF THE PBA P 370 FMV RETIREE FUND OF THE PBA O, Q, 154410 FMV ANNUITY FUND OF THE PBA O, Q, 10450 FMV Primary Activity of Related Organization Form 990, Schedule R, Part II, Column (b) 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 Form 990, Schedule R, Part II, Column (b) 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 Form 990, Schedule R, Part II, Column (b) 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 Form 990, Schedule R, Part II, Column (b) 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 Form 990, Schedule R, Part II, Column (b) 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 Form 990, Schedule R, Part II, Column (b) Health and Welfare Fund of the PBA: The Fund Provides health and welfare benefits to Active Participants and their eligible dependents.