TY 2017 Form 990 Schedule O

efile Public Visual Render ObjectId: 201931339349306453 - Submission: 2019-05-13 TIN: 13-6157604

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2017

Open to Public
Inspection

Name of the organization

Health and Welfare Fund of the pba of the
city of new york

Employer identification number

13-6157604

Return Reference	Explanation
FORM 990, PART I, LINES 7A, 7B, and PART V, LINES 3A, 3B	UNRELATED BUSINESS INCOME TAX: DUE TO THE TAX CUTS AND JOBS ACT OF 2017, THE ORGANIZATION WAS SUBJECT TO UBIT ON DISALLOWED TRANSIT AND QUALIFIED PARKING BENEFITS AND ACCORDINGLY FILED THE FORM 990-T.
FORM 990, PART VI, LINE 7A	ELECTION OF MEMBERS AND THEIR RIGHTS: NEW YORK CITY POLICE OFFICERS WHO ARE ACTIVE MEMBERS OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK HAVE THE RIGHT TO ELECT THE ORGANIZATION'S GOVERNING BODY ONCE EVERY FOUR YEARS.
FORM 990, PART VI, LINE 11B	Organization's Proces to Review Form 990: The 990 is prepared by the organization's internal Accounting Department, reviewed by a certified public accountant (EisnerAmper LLP), 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, LINE 12C	Enforcement of Conflicts of interest policy: 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, LINE 15A	COMPENSATION PROCESS FOR TOP OFFICIAL: EACH YEAR THE BOARD APPROVES THE SALARIES OF ALL EMPLOYEES OF THE ORGANIZATION, INCLUDING THE TOP MANAGEMENT OFFICIAL. THE APPROVAL PROCESS INCLUDES A DISCUSSION OF PERFORMANCE AND REVIEW OF SALARIES FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS. SALARY ADJUSTMENTS ARE DIRECTED BY THE BOARD.
FORM 990, PART VI, LINE 19	Governing Documents Disclosure Explanation: 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 VII - ADDITIONAL INFORMATION	SECTION B - LINE 1 EXPENSES SHARED BETWEEN THE RELATED ENTITIES ARE DISBURSED SOLELY BY THE HEALTH AND WELFARE FUND OF THE PBA ("HEALTH AND WELFARE FUND") AND ALLOCATED TO THE HEALTH AND WELFARE FUND AND RELATED ORGANIZATIONS. THE HEALTH AND WELFARE FUND ISSUES THE FORM 1099-MISC. BASED ON THE TOTAL COMPENSATION DISBURSED TO THE RECiPIENT. COMPENSATION SHOWN ON PART VII, SECTION B - LINE 1 - COLUMN C REFLECTs THE FILING ORGANIZATION'S SHARE OF THE REPORTED COMPENSATIONS ON THE 1099-MISC, BOX 7.

Return Reference

Explanation

FORM 990, PART I, LINES 7A, 7B, and PART V, LINES 3A, 3B

UNRELATED BUSINESS INCOME TAX: DUE TO THE TAX CUTS AND JOBS ACT OF 2017, THE ORGANIZATION WAS SUBJECT TO UBIT ON DISALLOWED TRANSIT AND QUALIFIED PARKING BENEFITS AND ACCORDINGLY FILED THE FORM 990-T.

FORM 990, PART VI, LINE 7A

ELECTION OF MEMBERS AND THEIR RIGHTS: NEW YORK CITY POLICE OFFICERS WHO ARE ACTIVE MEMBERS OF THE PATROLMEN'S BENEVOLENT ASSOCIATION OF THE CITY OF NEW YORK HAVE THE RIGHT TO ELECT THE ORGANIZATION'S GOVERNING BODY ONCE EVERY FOUR YEARS.

FORM 990, PART VI, LINE 11B

Organization's Proces to Review Form 990: The 990 is prepared by the organization's internal Accounting Department, reviewed by a certified public accountant (EisnerAmper LLP), 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, LINE 12C

Enforcement of Conflicts of interest policy: 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, LINE 15A

COMPENSATION PROCESS FOR TOP OFFICIAL: EACH YEAR THE BOARD APPROVES THE SALARIES OF ALL EMPLOYEES OF THE ORGANIZATION, INCLUDING THE TOP MANAGEMENT OFFICIAL. THE APPROVAL PROCESS INCLUDES A DISCUSSION OF PERFORMANCE AND REVIEW OF SALARIES FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS. SALARY ADJUSTMENTS ARE DIRECTED BY THE BOARD.

FORM 990, PART VI, LINE 19

Governing Documents Disclosure Explanation: 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 VII - ADDITIONAL INFORMATION

SECTION B - LINE 1 EXPENSES SHARED BETWEEN THE RELATED ENTITIES ARE DISBURSED SOLELY BY THE HEALTH AND WELFARE FUND OF THE PBA ("HEALTH AND WELFARE FUND") AND ALLOCATED TO THE HEALTH AND WELFARE FUND AND RELATED ORGANIZATIONS. THE HEALTH AND WELFARE FUND ISSUES THE FORM 1099-MISC. BASED ON THE TOTAL COMPENSATION DISBURSED TO THE RECiPIENT. COMPENSATION SHOWN ON PART VII, SECTION B - LINE 1 - COLUMN C REFLECTs THE FILING ORGANIZATION'S SHARE OF THE REPORTED COMPENSATIONS ON THE 1099-MISC, BOX 7.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2017

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