2024-09-24T11:31:33-05:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 20 COMMERCE DRIVE SUITE 301 CRANFORD NJ 07016 990 2023-01-01 132977629 DETECTIVES ENDOWMENT ASSOCIATION HEALTH BENEFIT FUND DETE 2125879120 26 THOMAS STREET NEW YORK NY 10007 SCOTT MUNRO CHAIRMAN 2125879120 2024-09-18 1 0 EDMOND BRADY P00100199 9082726200 2024-09-18 2023 2024-08-08 14:25:15Z SCOTT MUNRO CHAIRMAN 26 THOMAS STREET NEW YORK NY 10007 17462264 0 X NYCDETECTIVES.ORG X 1979 NY TO PROVIDE HEALTH AND WELFARE BENEFITS TO NYPD DETECTIVES. 4 0 0 0 0 0 0 0 16760047 17462264 0 0 0 0 16760047 17462264 0 0 16792341 17061611 0 0 0 0 0 0 606 16792341 17062217 -32294 400047 304706 704753 384783 260594 -80077 444159 TO PROVIDE HEALTH AND WELFARE BENEFITS TO NYPD DETECTIVES. 0 0 THE ORGANIZATION PROVIDES PRESCRIPTION DRUG, DENTAL, BODY SCANS, HEARING AID AND OPTICAL BENEFITS TO DETECTIVES OF THE NEW YORK CITY POLICE DEPARTMENT AND THEIR BENEFICIARIES. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 0 0 1 3 0 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 X X SHARON ROBERTSON 2125879120 26 THOMAS STREET NEW YORK NY 10007 PAUL DIGIACOMO CHAIRMAN 1.00 39.00 X 0 106940 0 PAUL MORRISON TRUSTEE 1.00 39.00 X 0 67340 0 JEFFREY A WARD TRUSTEE 1.00 39.00 X 0 71565 0 SCOTT MUNRO TRUSTEE 1.00 39.00 X 0 73083 0 CARMINE RUSSO EXECUTIVE DIRECTOR 12.00 28.00 X 0 195978 41702 SHARON ROBERTSON FUND ADMINISTRATOR 10.00 30.00 X 0 145071 22860 0 659977 64562 0 0 1 0 VERSANT HEALTH DAVIS VISION INC 881 ELKRIDGE LANDING ROAD SUITE 30 LINTHICUM MD 21090 357486 1 EMPLOYER CONTRIBUTIONS 900099 17412594 17412594 EMPLOYEE CONTRIBUTIONS 900099 49670 49670 17462264 17462264 17462264 0 0 17061611 606 17062217 77573 61718 227133 643035 53032 53032 0 0 304706 704753 384783 260594 384783 260594 X 0 0 0 0 -80077 444159 -80077 444159 304706 704753 X 400047 124189 X 0 1 X 0 0 53032 53032 0 0 BENEFIT OBLIGATIONS 260594 260594 X 17462264 0 17462264 0 17462264 17062217 0 17062217 0 17062217 PART X, LINE 2: THE PLAN RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE PLAN HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE PLAN IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. X 0 0 0 CARMINE RUSSO EXECUTIVE DIRECTOR 0 195978 0 0 0 0 0 2000 0 39702 0 237680 0 0 SHARON ROBERTSON FUND ADMINISTRATOR 0 145071 0 0 0 0 0 2000 0 20860 0 167931 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT AND VICE PRESIDENT ARE ELECTED BY THE MEMBERS OF THE DEA, AND ARE AUTOMATICALLY APPOINTED AS A TRUSTEE FOR THE BENEFIT FUND. THE PRESIDENT IS APPOINTED AS THE CHAIRMAN OF THE BOARD OF TRUSTEES, WHO APPOINTS THREE ADDITIONAL TRUSTEES FROM THE DEA. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION RECEIVES A ELECTRONIC COPY OF THE 990. THE CHAIRMAN AND PLAN ADMINISTRATOR REVIEW THE 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES, OFFICERS, AND EMPLOYEES OF THE FUND ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. THE TRUSTEES MAY REQUIRE, AUTHORIZE OR APPROVE ANY TRANSACTIONS OTHERWISE PROHIBITED BY THE POLICY, AUTHORIZING OR APPROVING SUCH TRANSACTION OR TRANSACTIONS, THAT THE TRANSACTION OR TRANSACTIONS PROMOTE OR WILL PROMOTE THE BEST INTERESTS OF THE FUND AND DO NOT OR WILL NOT ADVERSELY AFFECT THE INTERESTS OF THE COVERED EMPLOYEES. TRUSTEES, OFFICERS, AND EMPLOYEES OF THE FUND WILL ANNUALLY DISCLOSE TO THE FUND INTERESTS THAT COULD GIVE RISE TO PROHIBITED CONFLICTS OF INTEREST. EACH TRUSTEE SHALL ANNUALLY SIGN A STATEMENT AFFIRMING THAT HE/SHE HAS RECEIVED A COPY, HAS READ AND UNDERSTANDS THE POLICY, AND AGREES TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 TRUSTEES ARE NOT COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND THE FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. THE FORM 990 POSTED ON THE IRS WEBSITE, GUIDESTAR.ORG, AND OTHER SIMILIAR TYPES OF WEBSITES. IN ADDITION, INTERESTED PARTIES CAN ALSO CONTACT THE CHAIRMAN AT 26 THOMAS STREET, NEW YORK, NY 10007, 212-587-9120. FORM 990, PART XI, LINE 9: DECREASE TO OBLIGATION BENEFITS 124,189. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS: CLAIM PAYMENTS ARE RECORDED WHEN PAID AND ESTIMATED BY MANAGEMENT BASED UPON A THREE MONTH CLAIM AVERAGE FOR ALL SELF-INSURED BENEFITS. THEREFORE, BENEFIT OBLIGATIONS PAYABLE AT DURING THE YEAR ENDED DECEMBER 31, 2023 ARE ESTIMATED TO DECREASE BY $124,189. ADMINISTRATIVE FUND OF THE DEA 26 THOMAS ST NEW YORK NY 10007 383956499 TO COLLECT EMPLOYER CONTRIBUTIONS AND REMIT CONTR. TO THE HBF AND RHBF NY 501(C)(9) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 DEA RETIREES BENEFITS FUND 26 THOMAS ST NEW YORK NY 10007 133000532 TO PROVIDE HEALTH BENEFITS TO COVERED PARTICIPANTS NY 501(C)(9) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 DETECTIVES' ENDOWMENT ASSOCIATION INC 26 THOMAS ST NEW YORK NY 10007 237272331 TO PROVIDE COLLECTIVE BARGAINING REPRESENTATION TO MEMBERS NY 501(C)(5) N/A N/A 0 DEA ANNUITY FUND 26 THOMAS ST NEW YORK NY 10007 132991973 TO PROVIDE RETIREMENT BENEFITS TO PARTICIPANTS NY 401(B)(3) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 DEA WIDOWS' & CHILDREN'S FUND INC 26 THOMAS ST NEW YORK NY 10007 134036498 TO PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND CHILDREN NY 501(C)(3) 170(B)(1)(A)(VI) DETECTIVES' ENDOWMENT ASSOCIATION INC 0 DEA BUILDING CORP 26 THOMAS ST NEW YORK NY 10007 133857433 OWNS AND MANAGES BUILDING NY 501(C)(2) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 THE CITY OF NEW YORK 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 DETECTIVES' ENDOWMENT ASSOCIATION ADMINISTRATIVE FUND S 17412594