| FORM 990, PART VI, SECTION A, LINE 6 |
MEMBERSHIP: THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC. (THE "ASSOCIATION") HAS MEMBERS. MEMBERS ARE DEFINED AS "A PERSON WHO HAS BEEN DULY SWORN AS A MEMBER OF THE FORCE OF THE NEW YORK CITY POLICE DEPARTMENT ("NYPD")." |
| 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 YORK HAVE THE RIGHT TO ELECT THE ORGANIZATION'S GOVERNING BODY ONCE EVERY FOUR YEARS. MEMBERS VOTE FOR CHANGES IN THE BY-LAWS OF THE ASSOCIATION. MEMBERS ALSO VOTE FOR THE RATIFICATION OF COLLECTIVE BARGAINING AGREEMENTS. |
| FORM 990, PART VI, SECTION A, LINE 7B |
SEE EXPLANATION FOR LINE 7A |
| FORM 990, PART VI, SECTION B, LINE 11B |
ORGANIZATION'S PROCESS TO REVIEW FORM 990: THE 990 IS PREPARED BY THE ASSOCIATION'S CERTIFIED PUBLIC ACCOUNTANTS (EISNER ADVISORY GROUP, LLC), REVIEWED BY THE ASSOCIATION'S INTERNAL ACCOUNTING DEPARTMENT, AND 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 B, LINE 15B |
REVIEW OF COMPENSATION: EACH YEAR THE BOARD APPROVES THE SALARIES OF ALL EMPLOYEES OF THE ASSOCIATION. THE APPROVAL PROCESS INCLUDES A DISCUSSION OF PERFORMANCE AND REVIEW OF SALARIES FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS. SALARY ADJUSTMENTS ARE DIRECTED BY THE BOARD. |
| 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. |
| FORM 990, PART VII, SEC A, COL D & SCH J, PART II, COL B, ROW 1: |
SALARIES SHARED BETWEEN THE RELATED ORGANIZATIONS ARE DISBURSED SOLELY BY THE ASSOCIATION (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 THE ASSOCIATION. 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. |
| FORM 990, PART IX, LINE 4: |
BENEFITS PAID TO OR FOR MEMBERS: VOLUNTARY LIFE PROGRAM PREMIUMS $6,512,947 LEGAL SERVICES PROVIDED TO MEMBERS 5,205,846 TOTAL BENEFITS PAID TO OR FOR MEMBERS $11,718,793 |
Attach to Form 990 or 990-EZ.