TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201411359349306541 - Submission: 2014-05-15 TIN: 13-5308915

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

Patrolmen's Benevolent Association
CITY OF NEW YORK INC

Employer identification number

13-5308915

Identifier	Return Reference	Explanation
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.

Identifier

Return Reference

Explanation

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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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