2025-08-15T08:50:42-05:00 2023-12-31 750786316 WEAVER AND TIDWELL LLP ONE PENNSYLVANIA PLAZA STE 2800 NEW YORK NY 10119 990 2023-01-01 136163565 CORRECTION OFFICERS BENEVOLENT ASSOC SECURITY BENEFITS FUND - ACTIVE CORR 2122748000 77-10 21ST AVENUE EAST ELMHURST NY 11370 ANGEL CASTRO TRUSTEE 2122748000 2025-08-14 1 0 MICHAEL FRIEDMAN P01066375 2126955003 2023 2025-03-06 01:10:19Z X ANGEL CASTRO 77-10 21ST AVENUE EAST ELMHURST NY 11370 11395434 0 X WWW.COBANYC.ORG X 1968 NY PROVIDE HEALTH AND WELFARE BENEFITS TO ALL ELIGIBLE MEMBERS. 15 0 0 0 0 0 0 0 15323278 10955875 58813 311274 144700 128285 15526791 11395434 0 0 16244264 14344352 0 0 0 0 0 837424 912552 17081688 15256904 -1554897 -3861470 20882985 17651917 68356 77745 20814629 17574172 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ALL ELIGIBLE MEMBERS. 0 0 PROVIDED HEALTH AND WELFARE BENEFITS TO APPROXIMATELY 5,672 COVERED MEMBERS. 0 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 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 16 0 0 0 0 0 0 0 0 0 0 X 15 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 0 0 X BOARD OF TRUSTEES 2122748000 77-10 21ST AVENUE EAST ELMHURST NY 11370 BENNY BOSCIO JR CHAIRMAN 1.00 39.00 X 0 213796 0 GLENN MORGAN TRUSTEE 1.00 39.00 X 0 118041 0 KEISHA WILLIAMS TRUSTEE 1.00 39.00 X 0 114472 0 LIONEL CUMBERBATCH TRUSTEE 1.00 39.00 X 0 104440 0 HERMAN JIMINIAN TRUSTEE 1.00 39.00 X 0 102078 0 ANTIONETTE ANDERSON TRUSTEE 1.00 39.00 X 0 104524 0 FELIX SANCHEZ TRUSTEE 1.00 39.00 X 0 104390 0 ASHAKI ANTOINE TRUSTEE 1.00 39.00 X 0 98846 0 CHARLES WINGATE TRUSTEE 1.00 39.00 X 0 78129 0 EDWARD YATES TRUSTEE 1.00 39.00 X 0 79762 0 MATTHEW ROMANO TRUSTEE 1.00 39.00 X 0 77731 0 NEIL RENIOS TRUSTEE 1.00 39.00 X 0 94730 0 ANGEL CASTRO TRUSTEE 1.00 39.00 X 0 106625 0 AMADO RICO TRUSTEE 1.00 39.00 X 0 42758 0 MAURICE SMITH TRUSTEE 1.00 39.00 X 0 42725 0 0 1483047 0 0 0 1 0 KARASYK MOSCHELLA LLP 233 BROADWAY SUITE 2340 NEW YORK NY 10279 LEGAL SERVICE BENEFIT 2580000 JOEY JACKSON LAW PLLC 5 PENN PLAZA 23RD FLOOR NEW YORK NY 10005 LEGAL SERVICE BENEFIT 2280000 2 EMPLOYER CONTRIBUTIONS 900099 10845082 10845082 COBRA CONTRIBUTIONS 900099 110793 110793 10955875 311274 311274 PRESCRIPTION REBATES 900099 128285 128285 128285 11395434 11084160 0 311274 14344352 35004 45000 347760 21797 ALLOCATED ADMIN. EXP. 462991 15256904 17019397 16047064 3863588 1565901 38952 20882985 17651917 68356 77745 68356 77745 X 0 0 0 0 20814629 17574172 20814629 17574172 20882985 17651917 -3861470 621013 0 X X 0 1 X 1 0 0 X 11395434 0 11395434 0 11395434 15256904 0 15256904 0 15256904 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. EMPLOYEE BENEFIT PLANS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS FOR THE FUND. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. 0 0 0 BENNY BOSCIO JR CHAIRMAN 0 213796 0 0 0 0 0 0 0 0 0 213796 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE FUND HAS PARTICIPANTS. FORM 990, PART VI, SECTION A, LINE 8B THE FUND HAS NO SUBCOMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FUND'S BOARD OF TRUSTEES REVIEWS THE FORM 990 PRIOR TO ITS FILING. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND CAN BE EXAMINED AT THE FUND OFFICE. FORM 990, PART XII, LINE 2C THE FUND'S PROCESS FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF ITS INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, ITEM B AN AMENDED FORM 990 FOR THE FYE 12/31/2023 IS BEING FILED AS THE AUDITED FINANCIAL STATEMENTS HAVE BEEN ISSUED IN AUGUST 2025. A RETURN WAS PREVIOUSLY FILED BASED ON THE ACCOUNTING RECORDS BEFORE THE AUDIT ADJUSTMENTS WERE COMPLETED. NOW THAT THE AUDIT HAS BEEN ISSUED, WE ARE AMENDING ITEMS ADJUSTED IN THE AUDIT. COBA ANNUITY FUND 77-10 21ST AVENUE EAST ELMHURST NY 11370 136286233 PROVIDE ANNUITY BENEFITS TO ELIGIBLE PARTICIPANTS NY 401A N/A N/A 0 COBA SCHOLARSHIP FUND 77-10 21ST AVENUE EAST ELMHURST NY 11370 134183116 PROVIDE SCHOLARSHIP ASSISTANCE TO ELIGIBLE MEMBERS AND DEPENDENTS NY 501(C)3 DUAL STATUS N/A 0 COBA SECURITY BENEFITS FUND - RETIREES 77-10 21ST AVENUE EAST ELMHURST NY 11370 510183172 PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS NY 501(C)9 N/A N/A 0 COBA WIDOWS AND CHILDREN'S FUND 77-10 21ST AVENUE EAST ELMHURST NY 11370 133909402 PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND OR CHILDREN OF DECEASED MEMBERS NY 501(C)3 DUAL STATUS N/A 0 COBA INC 77-10 21ST AVENUE EAST ELMHURST NY 11370 133097380 ORGANIZE AND REPRESENT EMPLOYEES OF NYC CORRECTIONS DEPARTMENT NY 501(C)5 N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC P 462991 ALLOCATED EXPENSES