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        <Explanation>SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP IS DESCRIBED IN ITS BY-LAWS WHICH ARE AVAILABLE TO MEMBERS UPON REQUEST.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE NOMINATION AND ELECTION OF SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION'S OFFICERS ARE DESCRIBED IN ITS BY-LAWS WHICH ARE AVAILABLE TO MEMBERS UPON REQUEST.</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
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      <GeneralExplanation>
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        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C:</ReturnReference>
        <Explanation>SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION'S GOVERNING BODY IS RESPONSIBLE FOR OVERSEEING THE COMPILATION OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT THAT PERFORMS THE COMPILATION.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION WELFARE FUND</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>200B WEST MAIN STREET</AddressLine1>
          <City>BABYLON</City>
          <State>NY</State>
          <ZIPCode>11702</ZIPCode>
        </AddressUS>
        <EIN>112548572</EIN>
        <PrimaryActivities>WELFARE FUND</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(9)</ExemptCodeSection>
        <PublicCharityStatus>N/A</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>SPECIAL AND SUPERIOR OFFICERS BENEVOLENT ASSOCIATION WELFARE FUND</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>51342</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>