2024-05-14T12:25:53-05:00 2023-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2022-07-01 132949036 PBA WIDOWS AND CHILDREN'S FUND INC PBAW 2122335531 125 BROAD STREET 11TH FL NEW YORK NY 10004 PATRICK G HENDRY TRUSTEE 2122335531 2024-05-14 1 PATRICK HENDRY 999009999 0 WILLIAM EPSTEIN P01307171 2129498700 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICK LYNCH 125 BROAD ST 11TH FL NEW YORK NY 10004 321985 0 X WWW.NYCPBA.ORG X 1978 NY AID AND ASSISTANCE TO ELIGIBLE WIDOWS, WIDOWERS OF POLICE OFFICERS (SEE PAGE 2 PART III, LINE 1). 5 0 0 12 0 0 603382 321985 0 0 0 0 0 0 603382 321985 0 0 0 0 0 0 0 0 0 316916 499679 316916 499679 286466 -177694 3036416 2858722 0 0 3036416 2858722 X (SEE SCHEDULE O). 0 0 499404 PBA WIDOWS AND CHILDREN'S FUND, INC. PROVIDES AID AND ASSISTANCE TO ELIGIBLE WIDOWS, WIDOWERS AND DEPENDENTS OF POLICE OFFICERS WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY. 499404 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X BRIAN NAGURKA 2122335531 125 BROAD STREET 11TH FL NEW YORK NY 10004 PATRICK J LYNCH TRUSTEE 0.20 59.80 X X 0 109912 0 JOHN PUGLISSI TRUSTEE 0.20 49.80 X X 0 95344 0 JOSEPH A ALEJANDRO TRUSTEE 0.20 49.80 X X 0 85631 0 PATRICK HENDRY TRUSTEE 0.02 49.80 X X 0 85631 0 DANIEL J TIRELLI TRUSTEE 0.20 49.80 X X 0 85631 0 0 462149 0 0 0 0 0 0 73058 248927 321985 321985 0 0 0 WIDOWS AND CHILDREN BEN 499404 499404 MISCELLANEOUS EXPENSES 275 275 499679 499404 275 0 3036416 2725866 132856 3036416 2858722 0 0 X 3036416 2858722 3036416 2858722 3036416 2858722 -177694 0 X 1 X 1 X 1 0 X 466486 349630 340707 603382 321985 2082190 466486 349630 340707 603382 321985 2082190 398907 1683283 2082190 0.80840 0.80650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 321985 0 321985 0 321985 499679 0 499679 0 499679 PART X, LINE 2: THE FUND IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL STANDARDS BOARD'S(THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. BECAUSE OF THE FUND'S GENERAL NOT-FOR-PROFIT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON THE FUND'S FINANCIAL STATEMENTS. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE PBA WIDOWS AND CHILDREN'S FUND, INC. (THE "FUND") PROVIDES AID AND ASSISTANCE TO ELIGIBLE WIDOWS, WIDOWERS AND DEPENDENTS OF POLICE OFFICERS WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY. ELIGIBILITY DETERMINATIONS AND THE BENEFITS PROVIDED BY THE FUND TO ELIGIBLE BENEFICIARIES ARE DETERMINED BY THE FUND'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY THE ORGANIZATION'S CERTIFIED PUBLIC ACCOUNTANTS (EISNER ADVISORY GROUP LLC), REVIEWED BY THE ORGANIZATION'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 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 C, LINE 19 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 VI, SECTION A, LINE 1: GOVERNING BODY AND MANAGEMENT - INDEPENDENT VOTING MEMBERS: THE FUND'S GOVERNING BODY IS THE 5 TRUSTEES. THE FUND DOES NOT HAVE ANY INDEPENDENT VOTING MEMBERS. PBA OF THE CITY OF NY INC 125 BROAD STREET NEW YORK NY 10004 135308915 SEE PART VII NY 501(C)(5) N/A 0 H&W FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 136157604 SEE PART VII NY 501(C)(9) PBA OF NYC 1 RETIREE HEALTH & WELFARE FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 510237976 SEE PART VII NY 501(C)(9) PBA OF NYC 1 LEGAL SERVICES FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 132972437 SEE PART VII NY 501(C)(5) PBA OF NYC 1 ANNUITY FUND OF THE PBA 125 BROAD STREET NEW YORK NY 10004 136302673 SEE PART VII NY 401(A) PBA OF NYC 1 PBA EMPLOYEE & FUND OFFICE STAFF PENSION 125 BROAD STREET NEW YORK NY 10004 133078801 SEE PART VII NY 401(A) PBA OF NYC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 PBA OF THE CITY OF NY INC C 29236 FMV SCHEDULE R - ADDITIONAL INFORMATION HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO ACTIVE PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. RETIREE HEALTH AND WELFARE FUND OF THE PBA: THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO RETIRED PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS. ANNUITY FUND OF THE PBA: THE FUND IS A DEFINED CONTRIBUTION PLAN PROVIDING SUPPLEMENTAL RETIREMENT BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE PLAN'S RULES AND REGULATIONS. LEGAL SERVICES FUND OF THE PBA: THE FUND PROVIDES JOB RELATED LEGAL SERVICES AND CIVIL LEGAL REPRESENTATION TO ACTIVE POLICE OFFICERS THROUGH MULTIPLE PROVIDERS. POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC.: THE PBA IS A LABOR UNION WHOSE MEMBERS ARE ACTIVE AND RETIRED POLICE OFFICERS OF THE NYPD (NEW YORK CITY POLICE DEPARTMENT). PBA EMPLOYEE & FUND OFFICE STAFF PENSION PLAN: THE PLAN IS A MONEY PURCHASE PENSION PLAN COVERING ALL ELIGIBLE EMPLOYEES OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, INC.(THE "PBA"), THE HEALTH & WELFARE FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE RETIREE HEALTH & WELFARE FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, THE ANNUITY FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK, AND THE LEGAL SERVICES FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK.