2024-05-14T07:44:21-05:00 2023-06-30 132858927 FITZSIMMONS ABRAMS LLP 7600 JERICHO TPKE WOODBURY NY 11797 990 2022-07-01 136121923 SERGEANTS BENEVOLENT ASSOCIATION INC SERG 2122262180 35 WORTH STREET NEW YORK NY 10013 VINCENT VALLELONG PRESIDENT 2122262180 2024-05-13 1 VINCENT VALLELONG 999009999 1 DAVID FITZSIMMONS P01242338 5166820100 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z VINCENT VALLELONG 35 WORTH STREET NEW YORK NY 10013 7397828 0 X WWW.SBANYPD.NYC X 1981 NY TO PROVIDE COLLECTIVE BARGAINING FOR ITS MEMBERS. 7 0 6 0 0 0 0 0 6243450 7081529 800403 286619 52107 29680 7095960 7397828 38477 35390 2143765 2688368 877535 866289 0 0 0 3933229 2369925 6993006 5959972 102954 1437856 14332487 15245354 1442305 1626583 12890182 13618771 TO COLLECTIVELY BARGAIN FOR FAIR WAGES AND WORKING CONDITIONS FOR ITS MEMBERS WHO ARE NYPD OFFICIERS WITH THE RANK OF SERGEANT. 0 0 TO COLLECTIVELY BARGAIN FOR FAIR WAGES AND WORKING CONDITIONS FOR ITS MEMBERS. 0 0 1 1 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 1 32 0 6 1 0 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 1 0 X DENNIS OSTERMAN 2122262180 57 LEONARD STREET NEW YORK NY 10013 VINCENT VALLELONG PRESIDENT 25.00 5.00 X 89443 0 0 ANTHONY BORELLI FINANCIAL SECRETARY 25.00 5.00 X 30338 0 0 EDMUND SMALL VICE PRESIDENT 25.00 5.00 X 60676 0 0 MICHAEL PERUGGIA RECORDING SECRETARY 25.00 5.00 X 30338 0 0 EDWARD GEARY TREASURER 25.00 5.00 X 30338 0 0 DONALD KIPP HEALTH & WELFARE SECRETARY 25.00 5.00 X 30338 0 0 JOSEPH RICOTTA CITY-WIDE SECRETARY 25.00 5.00 X 30338 0 0 DENNIS OSTERMANN CONTROLLER 38.00 2.00 X 186796 32964 13186 THERESA ASHTON EXECUTIVE ASSISTANT 39.00 1.00 X 127350 0 7641 615955 32964 20827 2 0 1 0 THE QUINN LAW FIRM 399 KNOLLWOOD RD STE 220 WHITE PLAINS NY 10603 LEGAL 1323000 SIFF & ASSOCIATES PLLC 3222 N STREET NW 340 WASHINGTON DC 20007 LOBBYING 170919 DLA PIPER US LLP 1251 AVENUE OF AMERICAS NEW YORK NY 10020 LEGAL 141643 INTELLIGENT DESIGN LLC PO BOX 1867 BURLINGTON NJ 08016 IT & WEBSITE 118189 HOMEFIELD IT 55 W39TH STREET FL12 NEW YORK NY 10018 IT SERVICES 114928 5 DUES 900099 5753825 5753825 PROGRAM SERVICE REVENU 900099 1327704 1327704 7081529 286619 286619 STORE 900099 28521 28521 MISC INCOME 900099 1159 1159 29680 7397828 7111209 0 286619 35390 2688368 499813 64999 232967 30765 37745 36948 21540 163878 128085 85079 122379 162446 22189 99610 29609 64895 OFFICER, BOARD & DELEGA 403960 EVENTS & SPONSORSHIPS 188780 GOODS & WELFARE 150833 POLICE RELIEF DUES 138661 551033 5959972 2338721 1877786 283437 447736 26365 53334 858489 805253 80967 53236 7252663 7110941 2414760 2773483 1935574 2928838 14332487 15245354 842305 1026583 600000 600000 1442305 1626583 X 12890182 13618771 12890182 13618771 14332487 15245354 X 1437856 333294 46068 -1088629 X X 0 1 X 1 0 11500 0 1 0 PART I-A, LINE 1: THE ORGANIZATION MAINTAINS A SEGREGATED SECTION 527 BANK ACCOUNT FOR POLITICAL EXPENDITURES. 858489 805253 53236 53236 2773483 C 2773483 DUE FROM RELATED ORGANIZATION 2263132 INVENTORY 20706 SECURITY DEPOSIT 10000 RESTITUTION RECEIVABLE 600000 LEASE DEPOSIT 35000 2928838 DEFERRED RESTITUTION 600000 600000 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE ASSOCIATION IS EXEMPT UNDER A GROUP RULING UNDER SECTION 501 (C) (5) OF THE INTERNAL REVENUE CODE AND IS THEREFORE NOT SUBJECT TO FEDERAL INCOME TAXES. MANAGEMENT BELIEVES THE ASSOCIATION, IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED BY THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IN ACCORDANCE WITH FILING REQUIREMENTS, THE ASSOCIATION FILES A FORM 990 ANNUALLY WITH THE INTERNAL REVENUE SERVICE. IN ACCORDANCE WITH REPORTING REQUIREMENTS, THE SBA 35 REALTY CORP FILES CORPORATE TAX RETURNS ANNUALLY WITH THE INTERNAL REVENUE SERVICE, NEW YORK STATE DEPARTMENT OF TAXATION AND NEW YORK CITY. THE ASSOCIATION AND ITS SUBSIDIARY ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. 1 STEPHEN SILLER TUNNEL TO TOWER FOUNDATION 2361 HYLAN BOULEVARD STATEN ISLAND NY 10306 020554654 501(C) 3 6250 0 CHARITABLE CONTRIBUTION 1 1 X 0 0 0 DENNIS OSTERMANN CONTROLLER 186796 32964 0 0 0 0 11208 1978 0 0 198004 34942 0 0 EDWARD MULLINS FORMER PRESIDENT 600000 THE FORMER PRESIDENT HAS AGREED TO PAY RESTITUTION TO THE ORGANIZATION AS A PART OF HIS PLEA AGREEMENT. 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION ARE ALL NEW YORK CITY POLICE SERGEANTS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BODY IN AN ELECTION ALLOWING ALL ACTIVE MEMBERS TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S POLICY REQUIRES THE SIGNATORY BOARD MEMBER TO REVIEW THE IRS FORM 990 THAT IS PREPARED ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS. THE SIGNATORY BOARD MEMBER MAY DISSEMINATE COPIES OF THE FORM 990 TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 15B EMPLOYEES, INCLUDING KEY EMPLOYEES, GET RAISES EVERY 3 YEARS THAT ARE APPROVED BY THE BOARD. AMOUNTS PAID TO BOARD MEMBERS ARE PREDETERMINED BY THE SBA CONSTITUTION. THE PRESIDENT RECEIVES 60% OF THE HIGHEST PAID SERGEANT, THE VICE PRESIDENT RECEIVES 40% OF THE HIGHEST PAID SERGEANT AND THE OTHER FIVE BOARD MEMBERS RECEIVED 20% OF THE HIGHEST PAID SERGEANT. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS OF OUR ORGANIZATION ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES, THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILIBLE AS THE APPLICIABLE LAW REQUIRES. OTHERWISE, THE GOVERNING DOCUMENTS WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. FORM 990, PART XI, LINE 9: LOSS FROM SUBSIDIARY -1,089,180. DEPRECIATION 551. FORM 990, PART XII, LINE 2B, FINANCIAL STATEMENT AUDIT THE FORM 990 HAS BEEN PREPARED FROM THE BEST AVAILABLE UNAUDITED INFORMATION. AN AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS FOR THE FISCAL YEARS END JUNE 30, 2022 AND 2023 IS IN PROGRESS, AND HAS NOT YET BEEN COMPLETED OR ISSUED. 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