CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC (EIN 13-3097380)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-13
IRS object ID
202631339349302723
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-05-13T09:23:22-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN131577780PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SCHULTHEIS & PANETTIERI LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1450 WIRELESS BLVDAddressLine1Txt
CityHAUPPAUGECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11788ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133097380EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CORRECTION OFFICERS' BENEVOLENT ASSOCIATBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCORRBusinessNameControlTxt
Phone2122748000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line177-10 21ST AVENUEAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANGEL CASTROPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2122748000PhoneNum
Signature2026-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonVINCENT F PANETTIERIPreparerPersonNm
PTINP00366812PTIN
Phone6312734778PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANGEL CASTROPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line177-10 21ST AVENUEAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,531,265GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.COBANYC.ORGWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscUNIONOtherOrganizationDsc
Formation1901FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee39TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$100,613PYContributionsGrantsAmt
CY Contributions Grants$174,500CYContributionsGrantsAmt
PY Program Service Revenue$5,309,085PYProgramServiceRevenueAmt
CY Program Service Revenue$5,313,209CYProgramServiceRevenueAmt
PY Investment Income$8,923PYInvestmentIncomeAmt
CY Investment Income$44,596CYInvestmentIncomeAmt
PY Other Revenue$1,000,000PYOtherRevenueAmt
CY Other Revenue$998,960CYOtherRevenueAmt
PY Total Revenue$6,418,621PYTotalRevenueAmt
CY Total Revenue$6,531,265CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,319,269PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,732,433CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,887,437PYOtherExpensesAmt
CY Other Expenses$4,352,276CYOtherExpensesAmt
PY Total Expenses$9,206,706PYTotalExpensesAmt
CY Total Expenses$8,084,709CYTotalExpensesAmt
PY Revenues Less Expenses-$2,788,085PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,553,444CYRevenuesLessExpensesAmt
Total Assets BOY$10,859,116TotalAssetsBOYAmt
Total Assets EOY$6,778,039TotalAssetsEOYAmt
Total Liabilities BOY$5,201,408TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,693,194TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,657,708NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,084,845NetAssetsOrFundBalancesEOYAmt
MissionTO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT IN CONTRACT NEGOTIATION MATTERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescREPRESENTATION OF UNION MEMBERS IN CONTRACT NEGOTIATIONS WITH THE NEW YORK CITY CORRECTIONS DEPARTMENT OF WAGES, BENEFITS AND WORKING CONDITIONS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document107IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee39EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANGEL CASTROBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2122748000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line177-10 21ST AVENUEAddressLine1Txt
CityEAST ELMHURSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11370ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
BENNY BOSCIO JR
PRESIDENT40.000.00Yes (X)Yes (X)$252,261$0$0
GLENN MORGAN
1ST VICE PRESIDENT40.000.00Yes (X)Yes (X)$140,650$0$0
KEISHA WILLIAMS-CAMERON
2ND VICE PRESIDENT THRU 7/2440.000.00Yes (X)Yes (X)$67,613$0$0
HERMAN JIMINIAN
2ND VICE PRESIDENT EFF 7/2440.000.00Yes (X)Yes (X)$127,037$0$0
ASHAKI ANTOINE
3RD VICE PRESIDENT THRU 7/2440.000.00Yes (X)Yes (X)$62,253$0$0
ANTOINETTE ANDERSON
3RD VICE PRESIDENT EFF 7/2440.000.00Yes (X)Yes (X)$124,726$0$0
FELIX SANCHEZ
SERGEANT AT ARMS THRU 7/2440.000.00Yes (X)Yes (X)$60,880$0$0
EDWARD YATES
SERGEANT AT ARMS EFF 7/2440.000.00Yes (X)Yes (X)$103,296$0$0
LIONEL CUMBERBATCH
FINANCIAL SECRETARY40.000.00Yes (X)Yes (X)$122,741$0$0
ANTOINETTE ANDERSON
CORRESPONDING SECRETARY THRU 7/2410.000.00Yes (X)Yes (X)$0$0$0
KAMAAL MOORE
CORRESPONDING SECRETARY EFF 7/2410.000.00Yes (X)Yes (X)$64,773$0$0
HERMAN JIMINIAN
LEGISLATIVE CHAIRMAN THRU 7/2410.000.00Yes (X)$0$0$0
DANIEL MONACO
LEGISLATIVE CHAIRMAN EFF 7/2410.000.00Yes (X)$57,471$0$0
NEIL RENOIS
RECORDING SECRETARY10.000.00Yes (X)Yes (X)$116,913$0$0
ANGEL CASTRO
TREASURER40.000.00Yes (X)Yes (X)$125,347$0$0
MATTHEW ROMANO
E-BOARD THRU 7/2410.000.00Yes (X)$45,292$0$0
CHARLES WINGATE
E-BOARD THRU 7/2410.000.00Yes (X)$44,920$0$0
EDWARD YATES
E-BOARD THRU 7/2410.000.00Yes (X)$0$0$0
MAURICE SMITH
E-BOARD THRU 7/2410.000.00Yes (X)$41,736$0$0
AMADO RICO JR
E-BOARD THRU 7/2410.000.00Yes (X)$41,779$0$0
RODNEY MCQUEEN
FIRST CITYWIDE TRUSTEE EFF 7/2410.000.00Yes (X)$45,249$0$0
VANESSA QUINONES
BRONX BOROUGH TRUSTEE EFF 7/2410.000.00Yes (X)$44,571$0$0
CHRISTOPHER CRUZ
BROOKLYN BOROUGH TRUSTEE EFF 7/2410.000.00Yes (X)$45,306$0$0
LATEESHA HARRIS
MANHATTAN BOROUGH TRUSTEE EFF 7/2410.000.00Yes (X)$45,433$0$0
DERRICK LASCKO
QUEENS BOROUGH TRUSTEE EFF 7/2410.000.00Yes (X)$52,026$0$0
KIM SMITH
CONTROLLER40.000.00$241,505$0$38,056Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,073,778TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$38,056TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K9IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
KARASYK & MOSCHELLA LLP
233 BROADWAY SUITE 2340NEW YORKNY10279ATTORNEY$543,175
MERIDIAN STRATEGIES
51-02 21ST ST STE 4ALONG ISLAND CITYNY11101PUBLIC RELATIONS$168,931
TESS MITTMAN
230-26 53RD AVENUEOAKLAND GARDENSNY11364LANDLORD$140,688
SKELLY STRATEGIC SOLUTIONS INC
12 THIRD PLACEGARDEN CITYNY11530CONSULTING$130,000
ROBERT ROBINSON
1669 E 19TH STREET APT 7EBROOKLYNNY11229CONSULTING$120,539
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K8CntrctRcvdGreaterThan100KCnt
All Other Contributions$174,500AllOtherContributionsAmt
Total Contributions$174,500TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business900099BusinessCd
Total Revenue Column$5,313,209TotalRevenueColumnAmt
Related Or Exempt Func Income$5,313,209RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,313,209TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$44,596TotalRevenueColumnAmt
Exclusion$44,596ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESTITUTION900099$891,000$891,000
INSURANCE REFUND900099$99,920$99,920
MISCELLANEOUS900099$8,040$8,040
FieldValueIRS element (for citing)
Other Revenue Total$998,960OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,531,265TotalRevenueColumnAmt
Related Or Exempt Func Income$6,312,169RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$44,596ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,704,685TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,550,594TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$269,157TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$207,997TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$697,747TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$110,720TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$357,585TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$94,364TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$752,450TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$289,970TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$144,164TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$281,046TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$342,899TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$47,581TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$356,000TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
MEMBERSHIP ACTIVITIES$521,430
ADS, TICKETS, & DONATIO$264,502
ELECTION$91,818

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,084,709TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,520,688BOYAmt
EOY$4,491,377EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$799,806BOYAmt
EOY$1,621,343EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,491,709LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,176,747LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$230,972BOYAmt
EOY$314,962EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,307,650BOYAmt
EOY$350,357EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,859,116BOYAmt
EOY$6,778,039EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$319,066BOYAmt
EOY$246,757EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,882,342BOYAmt
EOY$1,446,437EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,201,408BOYAmt
EOY$1,693,194EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,657,708BOYAmt
EOY$5,084,845EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,657,708BOYAmt
EOY$5,084,845EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,859,116BOYAmt
EOY$6,778,039EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,553,444ReconcilationRevenueExpnssAmt
Prior Period Adjustments$980,581PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Section527 Political Org Section527PoliticalOrgGrp (44 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdContributions Rcvd DlvrContributionsRcvdDlvrAmt
ANDREW LANZA FOR STATEN ISLAND
PO BOX 352STATEN ISLANDNY10308$750
ARIOLA 2025
89-35 155 AVE APT 5LHOWARD BEACHNY11414$1,050
BORELLI FOR NEW YORK
93 PRESTON AVESTATEN ISLANDNY10312$1,050
CHRIS RYAN FOR CNY
205 MAPLE RDSYRACUSENY13219$750
DINAPOLI FOR NEW YORK
PO BOX 1776MINEOLANY11501$3,500
FARAH LOUIS 2025
5215 AVENUE IBROOKLYNNY11234$1,050
FERNANDEZ FOR NY
PO BOX 422BRONXNY10462$250
FRIENDS FOR PALMESANO
PO BOX 861CORNINGNY14830$1,000
FRIENDS OF ALICIA HYNDMAN
PO BOX 128157ST ALBANSNY11412$500
FRIENDS OF ANDREA STEWART-COUSINS
10 SALK DRIVEELMSFORDNY10523$2,000
FRIENDS OF BILLY JONES
492 POINT AU FER RDCHAMPLAINNY12919$1,000
FRIENDS OF BRIAN MAHER
92 BROWNS ROADWALDENNY12586$250
FRIENDS OF CARL E HEASTIE
35 DAVENPORT A APT 1ANEW ROCHELLENY10805$1,000
FRIENDS OF ED RA
PO BOX 8088GARDEN CITYNY11530$1,500
FRIENDS OF ERIK M DILAN
70 RICHMOND STREETBROOKLYNNY11208$500
FRIENDS OF JAIME
1208 E 49TH STREETBROOKLYNNY11234$1,500
FRIENDS OF JOE DESTEFANO
PO BOX 1355MEDFORDNY11763$1,000
FRIENDS OF KRISTY
1242 RHINELANDER AVEBRONXNY10461$1,050
FRIENDS OF MATT SLATER 2026
334 UNDERHILL AVE STE 4BYORKTOWN HEIGHTSNY10598$250
FRIENDS OF NADER SAYEGH
10 PALISADE AVEYONKERSNY10701$500
FRIENDS OF PALMESANO
PO BOX 861CORNINGNY14830$1,000
FRIENDS OF PAT CHLUDZINSKI
PO BOX 144DEPEWNY14034$250
FRIENDS OF TOBY STAVISKY 2024
PO BOX 1547FLUSHINGNY11354$250
FRIENDS OF TOM O'MARA
PO BOX 521ELMIRANY14902$750
FRIENDS OF TOULON
1461 LAKELAND AVE SUITE 3BOHEMIANY11716$1,000
FRIENDS OF WILL BARCLAY
125 EAST JEFFERSON ST 12TH FLSYRACUSENY13202$750
GANDOLFO FOR NY
PO BOX 418EAST SETAUKETNY11733$500
JACKSON FOR SENATE 2026
PO BOX 765NEW YORKNY10033$1,000
JESSICA FOR NEW YORK
41 CHALLENGER DRIVESTATEN ISLANDNY10312$5,250
JULIE MENIN 2025
PO BOX 922NEW YORKNY10156$500
KATZ NYS
230 PARK AVE 17TH FLNEW YORKNY10169$3,500
LEA WEBB FOR NY STATE SENATE
PO BOX 583JOHNSON CITYNY13790$1,000
MCMAHON FOR DISTRICT ATTORNEY
24 CLINTON COURTSTATEN ISLANDNY10301$500
MERCEDES 2025
218 20TH ST 2BROOKLYNNY11232$1,050
MONICA FOR NEW YORK 2026
PO BOX 475CENTRAL ISLIPNY11722$2,000
NYS CONSERVATIVE PARTY
486 78TH STREETBROOKLYNNY11209$500
PALUMBO FOR SENATE
PO BOX 144PECONICNY11958$500
RE-ELECT ADDABBO FOR SENATE
21-58 45TH STREETASTORIANY11105$1,000
REILLY FOR NEW YORK
56 DEXTER AVENUESTATEN ISLANDNY10309$500
REPUBLICAN ASSEMBLY CAMPAIGN COMM
315 STATE STREET 4TH FLALBANYNY12210$5,000
STACEY PHEFFER AMATO FOR ASSEMBLY
PO BOX 184ROCKAWAY BEACHNY11693$2,000
TANNOUSIS FOR ASSEMBLY
156 PRESCOTT AVESTATEN ISLANDNY10306$500
VICKIE FOR CITY COUNCIL 2025
2-21 148TH STREETWHITESTONENY11357$1,050
WEPRIN FOR ASSEMBLY
86-82 PALERMO STREETHOLLISNY11423$2,250
FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$739,786OtherCostOrOtherBasisAmt
Depreciation$583,586DepreciationAmt
Book Value$156,200BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$235,374OtherCostOrOtherBasisAmt
Depreciation$185,677DepreciationAmt
Book Value$49,697BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$516,549OtherCostOrOtherBasisAmt
Depreciation$407,484DepreciationAmt
Book Value$109,065BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$314,962TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSITS$11,229
RIGHT OF US ASSETS - OPERATING LEASES$339,128
FieldValueIRS element (for citing)
Total Book Value Other Assets$350,357TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO RELATED ORGANIZATIONS$1,020,319
LEASE LIABILITY - OPERATING LEASES$351,308
PAYROLL WITHHOLDINGS$74,810
FieldValueIRS element (for citing)
Total Liability$1,446,437TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,531,265TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$6,531,265RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,531,265TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,084,709TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$8,084,709ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,084,709TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. ADDITIONALLY, THE ASSOCIATION BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024 IN ACCORDANCE WITH FASB ASC TOPIC 740" INCOME TAXES".ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
KIM SMITH
CONTROLLER$241,505$0$0$0$0$0$0$0$38,056$0$279,561$0$0$0
BENNY BOSCIO JR
PRESIDENT$252,261$0$0$0$0$0$0$0$0$0$252,261$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ASSOCIATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE EXECUTIVE BOARD MEMBERS ARE ELECTED BY THE GENERAL MEMBERSHIP OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7BTHE ASSOCIATION HOLDS PERIODIC GENERAL MEMBERSHIP MEETINGS IN WHICH DECISIONS OF THE EXECUTIVE BOARD ARE APPROVED BY MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 8BTHE ASSOCIATION HAS NO SUBCOMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE ASSOCIATION'S EXECUTIVE BOARD REVIEWS THE FORM 990 PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION'S PROCESS FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR ITS SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGES FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
COBA ANNUITY FUND
77-10 21ST AVENUEEAST ELMHURSTNY11370136286233PROVIDE ANNUITY BENEFITS TO ELIGIBLE PARTICIPANTSNY401AN/AN/A0
COBA SCHOLARSHIP FUND
77-10 21ST AVENUEEAST ELMHURSTNY11370134183116PROVIDE SCHOLARSHIP ASSISTANCE TO ELIGIBLE MEMBERS AND DEPENDENTSNY501(C)(3)LINE 9N/A0
COBA SECURITY BENEFITS FUND - ACTIVE
77-10 21ST AVENUEEAST ELMHURSTNY11370136163565PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTSNY501(C)(9)N/AN/A0
COBA SECURITY BENEFITS FUND - RETIREES
77-10 21ST AVENUEEAST ELMHURSTNY11370510183172PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTSNY501(C)(9)N/AN/A0
COBA WIDOWS AND CHILDRENS FUND
77-10 21ST AVENUEEAST ELMHURSTNY11370133909402PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND OR CHILDREN OF DECEASED MEMBERSNY501(C)(3)LINE 90
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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