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ObjectId: 202431349349304913 - Submission: 2024-05-13
TIN: 13-2505742
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
22
Open to Public Inspection
Name of the organization
SECURITY BENEFIT FUND OF THE
UNIFORMED FIREFIGHTERS ASSOCIATION
Employer identification number
13-2505742
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on 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" on 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)
UNIFORMED FIREFIGHTERS ASSOCIATION OF GREATER NEW YORK
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-5456100
LABOR UNION
NY
501(C)(5)
No
(2)
RETIRED FIREFIGHTERS SECURITY BENEFIT FUND
204 EAST 23RD STREET
NEW YORK
,
NY
10010
51-0180654
BENEFIT PLAN
NY
501(C)(9)
No
(3)
STABILIZATION RESERVE FUND OF THE UFA
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-3349540
BENEFIT PLAN
NY
501(C)(9)
No
(4)
THE THOMAS R ELSASSER SCHOLARSHIP FUND
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-3661508
PUBLIC CHARITY
NY
501(C)(3)
170(B)(1) (A)(VI)
No
(5)
UFA WIDOWS' & CHILDREN'S FUND
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-3047544
PUBLIC CHARITY
NY
501(C)(3)
170(B)(1) (A)(VI)
No
(6)
UNIFORMED FIREFIGHTERS ASSOCIATION SCHOLARSHIP FUND INC
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-4194707
PUBLIC CHARITY
NY
501(C)(3)
170(B)(1) (A)(VI)
No
(7)
COMPENSATION ACCRUAL FUND OF THE UFA
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-6531716
PENSION PLAN
NY
501(A)
No
(8)
FIREFIGHTERS REALTY CORP
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-3616308
TITLE HOLDING CORPORATION
NY
501(C)(2)
No
(9)
MONEY PURCHASE PLAN FOR UFA MANAGEMENT EMPLOYEES
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-4108489
PENSION PLAN
NY
501(A)
No
(10)
MONEY PURCHASE PLAN FOR TRUSTEES OF UFA
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-4108489
PENSION PLAN
NY
501(A)
No
(11)
SECURITY BENEFIT FUND & UFA 401(K) SAVINGS PLAN
204 EAST 23RD STREET
NEW YORK
,
NY
10010
13-5456100
PENSION PLAN
NY
501(A)
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2022
Page 2
Schedule R (Form 990) 2022
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on 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 V-UBI
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" on 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) 2022
Page 3
Schedule R (Form 990) 2022
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on 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
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
Yes
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
Yes
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
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 related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
FIREFIGHTERS REALTY CORP
K
59,660
FAIR VALUE
(2)
UNIFORMED FIREFIGHTERS ASSOCIATION OF GREATER NEW YORK
P
132,598
CASH
(3)
RETIRED FIREFIGHTERS SECURITY BENEFIT FUND
Q
570,581
CASH
(4)
COMPENSATION ACCRUAL FUND OF THE UFA
Q
288,049
CASH
(5)
UNIFORMED FIREFIGHTERS ASSOCIATION OF GREATER NEW YORK
Q
99,763
CASH
(6)
STABILIZATION RESERVE FUND OF THE UFA
Q
97,590
CASH
Schedule R (Form 990) 2022
Page 4
Schedule R (Form 990) 2022
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on 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 sections 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 V-UBI
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) 2022
Page 5
Schedule R (Form 990) 2022
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2022
Additional Data
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