efile Public Visual Render
ObjectId: 201411359349306541 - Submission: 2014-05-15
TIN: 13-5308915
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
Attach to Form 990.
See separate instructions.
OMB No. 1545-0047
20
12
Open to Public Inspection
Name of the organization
Patrolmen's Benevolent Association
CITY OF NEW YORK INC
Employer identification number
13-5308915
Part I
Identification of Disregarded Entities
(Complete if the organization answered "Yes" to Form 990, Part IV, line 33.)
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations
(Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
PBA Widows and Children's Fund Inc
125 BROAD STREET
NEW YORK
,
NY
10004
13-2949036
See Part VII
NY
501(c)(3)
9
PBA City NY
Yes
(2)
HEALTH & WELFARE FUND OF THE PBA
125 BROAD STREET
NEW YORK
,
NY
10004
13-6157604
See Part VII
NY
501(c)(9)
n/a
PBA City NY
Yes
(3)
RETIREE FUND OF THE PBA
125 BROAD STREET
NEW YORK
,
NY
10004
51-0237976
See Part VII
NY
501(c)(9)
n/a
PBA City NY
Yes
(4)
LEGAL SERVICES FUND OF THE PBA
125 BROAD STREET
NEW YORK
,
NY
10004
13-2972437
See Part VII
NY
501(c)(5)
n/a
PBA City NY
Yes
(5)
ANNUITY FUND OF THE PBA
125 BROAD STREET
NEW YORK
,
NY
10004
13-6302673
See Part VII
NY
401(a)
n/a
PBA City NY
Yes
(6)
PBA EMPL & FUND OFFICE STAFF PENSION
125 BROAD STREET
NEW YORK
,
NY
10004
13-3078801
See Part VII
NY
401(a)
n/a
PBA City NY
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2012
Page 2
Schedule R (Form 990) 2012
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
(Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code VUBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
(Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
Schedule R (Form 990) 2012
Page 3
Schedule R (Form 990) 2012
Page
3
Part V
Transactions With Related Organizations
(Complete if the organization answered "Yes" to Form 990, Part IV, line 34, 35b, or 36.)
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest
(ii)
annuities
(iii)
royalties or
(iv)
rent from a controlled entity
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1a
No
b
Gift, grant, or capital contribution to related organization(s)
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1b
No
c
Gift, grant, or capital contribution from related organization(s)
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1c
No
d
Loans or loan guarantees to or for related organization(s)
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1d
No
e
Loans or loan guarantees by related organization(s)
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1e
No
f
Dividends from related organization(s)
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1f
g
Sale of assets to related organization(s)
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1g
No
h
Purchase of assets from related organization(s)
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1h
No
i
Exchange of assets with related organization(s)
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1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
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1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
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1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
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1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
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1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
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1n
Yes
o
Sharing of paid employees with related organization(s)
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1o
Yes
p
Reimbursement paid to related organization(s) for expenses
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1p
Yes
q
Reimbursement paid by related organization(s) for expenses
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1q
Yes
r
Other transfer of cash or property to related organization(s)
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1r
Yes
s
Other transfer of cash or property from related organization(s)
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1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of other organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
PBA WIDOWS AND CHILDREN'S FUND INC
P
23,175
FMV
(2)
HEALTH AND WELFARE FUND OF THE PBA
N, O,
1,544,393
FMV
(3)
HEALTH AND WELFARE FUND OF THE PBA
N, O,
239,555
FMV
(4)
RETIREE FUND OF THE PBA
P
370
FMV
(5)
RETIREE FUND OF THE PBA
O, Q,
154,410
FMV
(6)
ANNUITY FUND OF THE PBA
O, Q,
10,450
FMV
Schedule R (Form 990) 2012
Page 4
Schedule R (Form 990) 2012
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
(Complete if the organization answered "Yes" to Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under section 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code VUBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2012
Page 5
Schedule R (Form 990) 2012
Page
5
Part VII
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (see instructions).
Identifier
Return Reference
Explanation
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.
Additional Data
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