Civic Intelligence

Westchester County Correction Offcr Benevolent Association Inc

EIN 13-3085094 • 501(c)9 • White Plains, NY

Profile

The representation of its' members in negotiations with their employer.

15 Reservoir RoadWhite Plains, NY 10603

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.07x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Source year 2024

Net Margin

56th percentile

3.7%

Higher net margin than 56% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$11,200

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)9 • $500k-$1M nonprofits • Source year 2024

Asset Growth

56th percentile

2.4%

Faster asset growth than 56% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-5.3%

Faster revenue growth than 37% of similar nonprofits.

501(c)9 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$585,674

Up $13,794 (+2.4%) from 2023

Liabilities

Down

$33,601

Down $3,769 (-10%) from 2023

Net Assets

Up

$552,073

Up $17,563 (+3.3%) from 2023

Revenue

Down

$472,317

Down $26,248 (-5.3%) from 2023

Expenses

Down

$454,754

Down $33,158 (-6.8%) from 2023

Net Income

Up

$17,563

Up $6,910 (+65%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $414,884Liabilities 2010: $21,340Net Assets 2010: $393,5442010Assets 2011: $387,590Liabilities 2011: $17,495Net Assets 2011: $370,0952011Assets 2012: $382,359Liabilities 2012: $14,195Net Assets 2012: $368,1642012Assets 2013: $442,832Liabilities 2013: $28,961Net Assets 2013: $413,8712013Assets 2014: $456,872Liabilities 2014: $25,104Net Assets 2014: $431,7682014Assets 2015: $453,739Liabilities 2015: $21,550Net Assets 2015: $432,1892015Assets 2016: $522,825Liabilities 2016: $20,432Net Assets 2016: $502,3932016Assets 2017: $578,759Liabilities 2017: $18,172Net Assets 2017: $560,5872017Assets 2018: $556,921Liabilities 2018: $14,836Net Assets 2018: $542,0852018Assets 2019: $616,895Liabilities 2019: $32,653Net Assets 2019: $584,2422019Assets 2020: $638,309Liabilities 2020: $29,292Net Assets 2020: $609,0172020Assets 2021: $651,341Liabilities 2021: $27,244Net Assets 2021: $624,0972021Assets 2022: $547,351Liabilities 2022: $23,494Net Assets 2022: $523,8572022Assets 2023: $571,880Liabilities 2023: $37,370Net Assets 2023: $534,5102023Assets 2024: $585,674Liabilities 2024: $33,601Net Assets 2024: $552,0732024

Highlighted filing

2024

Assets$585,674
Liabilities$33,601
Net Assets$552,073

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $483,1042010Revenue 2011: $481,827Expenses 2011: $505,330Net Income 2011: -$23,5032011Revenue 2012: $494,159Expenses 2012: $496,090Net Income 2012: -$1,9312012Revenue 2013: $541,196Expenses 2013: $495,489Net Income 2013: $45,7072013Revenue 2014: $532,650Expenses 2014: $514,753Net Income 2014: $17,8972014Revenue 2015: $483,228Expenses 2015: $482,807Net Income 2015: $4212015Revenue 2016: $519,414Expenses 2016: $449,210Net Income 2016: $70,2042016Revenue 2017: $536,384Expenses 2017: $478,190Net Income 2017: $58,1942017Revenue 2018: $480,774Expenses 2018: $499,276Net Income 2018: -$18,5022018Revenue 2019: $532,421Expenses 2019: $490,264Net Income 2019: $42,1572019Revenue 2020: $485,882Expenses 2020: $461,107Net Income 2020: $24,7752020Revenue 2021: $523,294Expenses 2021: $508,214Net Income 2021: $15,0802021Revenue 2022: $369,731Expenses 2022: $469,971Net Income 2022: -$100,2402022Revenue 2023: $498,565Expenses 2023: $487,912Net Income 2023: $10,6532023Revenue 2024: $472,317Expenses 2024: $454,754Net Income 2024: $17,5632024

Highlighted filing

2024

Revenue$472,317
Expenses$454,754
Net Income$17,563

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.86$0.34$5.52$4.72$4.55$0.18
2023Detailed filing. Detailed filing data is available for this year.$5.72$0.37$5.35$4.99$4.88$0.11
2022Detailed filing. Detailed filing data is available for this year.$5.47$0.23$5.24$3.70$4.70$1.00
2021Detailed filing. Detailed filing data is available for this year.$6.51$0.27$6.24$5.23$5.08$0.15
2020Detailed filing. Detailed filing data is available for this year.$6.38$0.29$6.09$4.86$4.61$0.25
2019Detailed filing. Detailed filing data is available for this year.$6.17$0.33$5.84$5.32$4.90$0.42
2018Detailed filing. Detailed filing data is available for this year.$5.57$0.15$5.42$4.81$4.99$0.19
2017Detailed filing. Detailed filing data is available for this year.$5.79$0.18$5.61$5.36$4.78$0.58
2016Detailed filing. Detailed filing data is available for this year.$5.23$0.20$5.02$5.19$4.49$0.70
2015Detailed filing. Detailed filing data is available for this year.$4.54$0.22$4.32$4.83$4.83$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.57$0.25$4.32$5.33$5.15$0.18
2013Summary only. Only limited summary data is available for this year.$4.43$0.29$4.14$5.41$4.95$0.46
2012Summary only. Only limited summary data is available for this year.$3.82$0.14$3.68$4.94$4.96$0.02
2011Summary only. Only limited summary data is available for this year.$3.88$0.17$3.70$4.82$5.05$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$0.21$3.94$4.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$545,049
Mission and Program Overview

Mission

The representation of its' members in negotiations with their employer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$373,398$383,959▲ $10,561
Savings and Temporary Cash Investments$56,280$58,285▲ $2,005
Cash and Non-Interest-Bearing Accounts$20,967$25,410▲ $4,443
Land, Buildings, and Equipment, Net$5,192$1,977▼ $3,215
Total Assets$571,880$585,674▲ $13,794
Other Assets Total$116,043$116,043→ $0
Liabilities
Other Liabilities$16,900$16,525▼ $375
Accounts Payable and Accrued Expenses$15,474$16,068▲ $594
Mortgage Notes Payable Secured by Investment Property$4,996$1,008▼ $3,988
Total Liabilities$37,370$33,601▼ $3,769
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$534,510$552,073▲ $17,563
Total Net Assets Fund Balance$534,510$552,073▲ $17,563
Total Liabilities and Net Assets / Fund Balance$571,880$585,674▲ $13,794

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,977$58,612$60,589
Other Assets Org$1,196--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Neil PellonePresidentFT$11,200$11,200
Antoine Adkins1st Vice PrePT$5,500$5,500
Steven Torsiello2nd Vice PrePT$2,750$2,750
Jesus QuinonesTreasurerPT$1,500$1,500
Ramon GonzalezSecretaryPT$1,500$1,500
Revenue and Support

Revenue Composition

Contributions and Grants
$434,575
Program Service Revenue
$0
Investment Income
$38,278
Other Revenue
$-536
Change in Net Assets
$17,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$430,677
Salaries, Compensation, and Employee Benefits$24,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$232,841--$232,841
Occupancy-$42,000-$42,000
Office Expenses-$22,649-$22,649
Current Officers, Directors, Trustees, and Key Employees-$22,450-$22,450
Insurance-$22,111-$22,111
All Other Expenses$2,952$17,804-$20,756
Travel-$12,268-$12,268
Fees for Services Accounting-$8,775-$8,775
Other Expenses$20,000$7,140-$7,140
Depreciation Depletion$3,215--$3,215
Payroll Taxes-$1,627-$1,627
Interest-$60-$60
Total Functional Expenses$289,008$165,746$0$454,754
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,606
Fundraising Gross Income$2,070
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Dues$16,525
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Members are elected to various positions.

Form 990, Page 6, Part VI, Line 7B

Officers stand for election and decisions are made at meetings consisting of all shop stewards.

Form 990, Page 6, Part VI, Line 11B

Form 990 distributed to board members prior to board meeting. The return is reviewed with board members at regularly scheduled meeting.

Form 990, Page 6, Part VI, Line 12C

Each officer is queried as to whether they have any pecuniary interest in the business of the association.

Form 990, Page 6, Part VI, Line 15A

Agreement by budget that is approved by the board

Form 990, Page 6, Part VI, Line 15B

Agreement by budget that is approved by the board

Form 990, Page 6, Part VI, Line 19

Documents are available upon written request made to the offices of the association.

Filing and Contact Details

Filer

Filer Name
Westchester County Correction Offcr
EIN
13-3085094
Phone
9147730436
Address
15 RESERVOIR ROAD, WHITE PLAINS, NY 10603

Signing Officer

Name
Jesus Quinones
Title
Treasurer
Phone
9147730436
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jesus Quinones
Formed
1992
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
5

Preparer

Firm
Catenacci Markowitz Delandri Rosner & Co
Address
50 BROADWAY SUITE 22, HAWTHORNE, NY 10532
Preparer
Richard J Peterson
Phone
9143474370
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

FINGERPRINTING PROGRAM

Raw XML Appendix337 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID DUES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01977
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0116043
IRS990ScheduleD/TotalLiabilityAmt016525
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINGERPRINTING PROGRAM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE ELECTED TO VARIOUS POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS STAND FOR ELECTION AND DECISIONS ARE MADE AT MEETINGS CONSISTING OF ALL SHOP STEWARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 DISTRIBUTED TO BOARD MEMBERS PRIOR TO BOARD MEETING. THE RETURN IS REVIEWED WITH BOARD MEMBERS AT REGULARLY SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH OFFICER IS QUERIED AS TO WHETHER THEY HAVE ANY PECUNIARY INTEREST IN THE BUSINESS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AGREEMENT BY BUDGET THAT IS APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AGREEMENT BY BUDGET THAT IS APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST MADE TO THE OFFICES OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0571880
IRS990/TotalAssetsEOYAmt0585674
IRS990/TotalAssetsGrp/BOYAmt0571880
IRS990/TotalAssetsGrp/EOYAmt0585674
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0434575
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0165746
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289008
IRS990/TotalFunctionalExpensesGrp/TotalAmt0454754
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037370
IRS990/TotalLiabilitiesEOYAmt033601
IRS990/TotalLiabilitiesGrp/BOYAmt037370
IRS990/TotalLiabilitiesGrp/EOYAmt033601
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0534510
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0552073
IRS990/TotalOtherProgSrvcExpenseAmt053215
IRS990/TotalProgramServiceExpensesAmt0289008
IRS990/TotalReportableCompFromOrgAmt022450
IRS990/TotalRevenueGrp/ExclusionAmt0-2536
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040278
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0472317
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0571880
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0585674
IRS990/TravelGrp/ManagementAndGeneralAmt012268
IRS990/TravelGrp/TotalAmt012268
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01767 MAXWELL COURT
IRS990/USAddress/CityNm0YORKTOWN HEIGHTS
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010598
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESUS QUINONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09147730436
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTCHESTER COUNTY CORRECTION OFFCR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEVOLENT ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0133085094
ReturnHeader/Filer/PhoneNum09147730436
ReturnHeader/Filer/USAddress/AddressLine1Txt015 RESERVOIR ROAD
ReturnHeader/Filer/USAddress/CityNm0WHITE PLAINS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010603
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0132690571
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CATENACCI MARKOWITZ DELANDRI ROSNER & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt050 BROADWAY SUITE 22
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAWTHORNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010532
ReturnHeader/PreparerPersonGrp/PhoneNum09143474370
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD J PETERSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T15:19:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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