2025-05-09T12:05:14-05:00 2024-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2023-07-01 132972437 LEGAL SERVICES FUND OF THE POLICE BENEVOLENT ASSOCIATION LEGA 2123497560 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 ARTHUR EGNER TRUSTEE FROM 7/1/23 2123497560 2025-05-09 1 0 WILLIAM EPSTEIN P01307171 2129498700 2023 2025-03-06 01:10:19Z DAVID NICHOLSON 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 6810225 0 X WWW.NYCPBA.ORG X 1977 NY LEGAL BENEFITS TO PARTICIPANTS WHICH INCLUDE JOB RELATED AND CIVIL LEGAL REPRESENTATION. 5 0 0 0 0 0 0 0 6500000 6810225 0 0 0 0 6500000 6810225 0 0 6500000 6288009 0 0 0 0 0 0 0 6500000 6288009 0 522216 162500 659716 162500 137500 0 522216 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE LEGAL BENEFITS TO ELIGIBLE PARTICIPANTS WHICH INCLUDES JOB RELATED AND CIVIL LEGAL REPRESENTATION BENEFITS. 0 0 THE LEGAL SERVICES FUND OF THE POLICE BENEVOLENT ASSOCIATION PROVIDES JOB RELATED AND CIVIL LEGAL REPRESENTATION BENEFITS ON BEHALF OF ELIGIBLE MEMBERS. N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 X 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X MONITA WONG 2123497560 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 PATRICK J LYNCH TRUSTEE 1/1- 6/30/23 0.30 59.70 X 0 112319 0 JOHN P PUGLISSI TRUSTEE 1/1- 6/30/23 0.30 49.70 X 0 96430 0 JOSEPH A ALEJANDRO TRUSTEE 1/1- 6/30/23 0.30 49.70 X 0 85840 0 PATRICK G HENDRY TRUSTEE 3.50 66.50 X 0 151729 0 DANIEL J TIRELLI TRUSTEE 2.70 52.30 X 0 143832 0 ALBERT ACIERNO TRUSTEE FROM 7/1/23 2.70 52.30 X 0 115587 0 ARTHUR EGNER TRUSTEE FROM 7/1/23 2.70 52.30 X 0 114035 0 BETTY CARRADERO TORRES TRUSTEE FROM 7/1/23 2.70 52.30 X 0 111497 0 DAVID NICHOLSON FUNDS ADMINISTRATOR 0.20 44.80 X 0 412615 74620 0 1343884 74620 0 0 1 0 0 CONTRIBUTION FROM AFFI 525100 5179501 5179501 CONTRIBUTION FROM CITY 525100 1630724 1630724 6810225 6810225 6810225 0 0 6288009 6288009 14976 162500 644740 162500 659716 162500 137500 162500 137500 X 522216 0 522216 162500 659716 522216 0 X 0 1 X 1 0 0 CONTRIBUTIONS RECEIVABLE FROM NYC 536248 DUE FROM AFFILIATED ORGANIZATION 108492 644740 X 6810225 0 6810225 0 6810225 6288009 0 6288009 0 6288009 PART X, LINE 2: THE FUND IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. BECAUSE OF THE FUND'S GENERAL NOT-FOR-PROFIT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON THE FUND'S FINANCIAL STATEMENTS. 0 0 0 DAVID NICHOLSON FUNDS ADMINISTRATOR 0 401274 0 0 0 11341 0 28011 0 48341 0 488967 0 0 PATRICK G HENDRY TRUSTEE 0 151729 0 0 0 0 0 0 0 0 0 151729 0 0 FORM 990, PART V - ADDITIONAL INFORMATION LINE 1A THE HEALTH AND WELFARE FUND OF THE PBA IS THE DISBURSING ENTITY FOR THE LEGAL SERVICES FUND OF THE PBA OF THE CITY OF NEW YORK, THEREFORE ALL 1099S ARE ISSUED BY THE HEALTH AND WELFARE FUND OF THE PBA. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS: NEW YORK CITY POLICE OFFICERS WHO ARE ACTIVE MEMBERS OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YOR HAVE THE RIGHT TO ELECT THE ORGANIZATION'S GOVERNING BODY ONCE EVERY FOUR YEARS. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990: THE 990 IS PREPARED BY THE ORGANIZATION'S INTERNAL ACCOUNTING DEPARTMENT, REVIEWED BY A CERTIFIED PUBLIC ACCOUNTANT (EISNER ADVISORY GROUP LLC), THEN A COPY OF THE 990 INCLUDING ALL THE SCHEDULES IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO THE SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS OF INTEREST POLICY: THE ORGANIZATION ENFORCES ITS 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 IS REVIEWED ANNUALLY FOR COMPLIANCE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: THE ORGANIZATION DOES NOT GENERALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC, EXCEPT TO THE EXTENT REQUIRED BY LAW. H&W FUND OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 136157604 SEE PART VII NY 501(C)(9) PBA OF NYC 1 RETIREE FUND OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 510237976 SEE PART VII NY 501(C)(9) PBA OF NYC 1 ANNUITY FUND OF THE PBA 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 136302673 SEE PART VII NY 401A PBA OF NYC 1 PBA EMPL & FUND OFFICE STAFF PENSION 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 133078801 SEE PART VII NY 401A PBA OF NYC 1 PBA OF THE CITY OF NEW YORK INC 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 135308915 SEE PART VII NY 501(C)(5) N/A 0 PBA WIDOWS & CHILDRENS FUND INC 125 BROAD STREET 11TH FLOOR NEW YORK NY 10004 132949036 SEE PART VII NY 501(C)(3) LINE 7 PBA OF NYC 1 THE CITY OF NEW YORK 1 CENTER STREET NEW YORK NY 10007 SEE PART VII NY 115 N/A 0 POLICE BENEVOLENT ASSOCIATION INDEPENDENT EXPENDITURE COMMITTEE 125 BROAD STREET 11TH FLOOR NEW YORK NY 10007 822574286 SEE PART VII NY 527 PBA OF NYC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 HEALTH AND WELFARE FUND OF THE PBA P 1252253 FMV THE CITY OF NEW YORK C 3816715 FMV SCHEDULE R PART II (B) PRIMARY ACTIVITY: HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO ACTIVE PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. 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. PBA EMPLOYEES & FUND OFFICE STAFF PENSION PLAN: THE PLAN IS A MONEY PURCHASE PENSION PLAN COVERING ALL ELIGIBLE EMPLOYEES OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC. (THE "PBA"), THE HEALTH & WELFARE FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE RETIREE HEALTH & WELFARE FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE ANNUITY FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, AND THE LEGAL SERVICES FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK. POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC.: THE PBA IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE CITY OF NEW YORK. 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. THE CITY OF NEW YORK IS THE CONTRIBUTING EMPLOYER. THE POLICE BENEVOLENT ASSOCIATION INDEPENDENT EXPENDITURE COMMITTEE PURPOSE IS TO CARRY OUT ONE OR MORE "EXEMPT FUNCTIONS" AS DEFINED UNDER SEC 527(E) OF IRC AND TO SUPPORT THE ELECTION OF RESPONSIBLE AND QUALIFIED CANDIDATES FOR PUBLIC OFFICE WHO WILL ADVANCE THE INTERESTS OF THE MEMBERS OF THE PBA.