Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
EIN 13-3909402 • 501(c)3 • East Elmhurst, NY
Profile
To promote, increase and advance the welfare and self-esteem of widow(er)s and children of deceased correction officers by all means and methods.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Down$63,604
Down $96,971 (-60%) from 2023
Liabilities
Up$937
Up $829 (+768%) from 2023
Net Assets
Down$62,667
Down $97,800 (-61%) from 2023
Revenue
Down$19,496
Down $9,033 (-32%) from 2023
Expenses
Up$117,296
Up $838 (+0.7%) from 2023
Net Income
Down-$97,800
Down $9,871 (-11%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To promote, increase and advance the welfare and self-esteem of widows and children of deceased correction officers by all means and methods.
To promote, increase and advance the welfare and self-esteem of widow(er)s and children of deceased correction officers by all means and methods.
| Description | Grants | Expenses |
|---|---|---|
| DONATIONS TO PROVIDE THANSKGIVING DINNERS TO FAMILIES OF DECEASED CORRECTION OFFICERS. EACH FAMILY RECEIVES A CHECK FOR $700.00 | $0 | $0 |
| DONATIONS FOR CHRISTMAS GIFTS TO CHILDREN AND OR WIDOWS OF DECEASED CORRECTION OFFICERS. CHILDREN RECEIVE A CHECK FOR $700.00 AND WIDOWS RECEIVE A CHECK FOR $1,000.00 | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BENNY BOSCIO JR | Director | - | $0 | - | - |
| ANGEL CASTRO | Director | - | $0 | - | - |
“Description: sales from coba inc. Store. Amount: 19,396.”
“Description: bank fees. Amount: 600. Description: insurance. Amount: 1,646. Description: printing. Amount: 10,636. Description: dinner dance expense, event not held. Amount: 1,275. Description: merch fees. Amount: 139. Total to form 990-ez, line 16: 14,296.”
“Description: accrued expenses. Beg. Of year amount: 108. End of year amount: 937.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 103000 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2122748000 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 77-10 21ST AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | EAST ELMHURST |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11370 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 160575 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 63604 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 100 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -97800 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 160575 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 63604 |
| IRS990EZ/GrossReceiptsAmt | 0 | 19496 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 160467 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 62667 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 160467 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 62667 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BENNY BOSCIO JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ANGEL CASTRO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 14296 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 19396 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE, INCREASE AND ADVANCE THE WELFARE AND SELF-ESTEEM OF WIDOW(ER)S AND CHILDREN OF DECEASED CORRECTION OFFICERS BY ALL MEANS AND METHODS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | DONATIONS TO PROVIDE THANSKGIVING DINNERS TO FAMILIES OF DECEASED CORRECTION OFFICERS. EACH FAMILY RECEIVES A CHECK FOR $700.00 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | DONATIONS FOR CHRISTMAS GIFTS TO CHILDREN AND OR WIDOWS OF DECEASED CORRECTION OFFICERS. CHILDREN RECEIVE A CHECK FOR $700.00 AND WIDOWS RECEIVE A CHECK FOR $1,000.00 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 108 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 937 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 117296 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 19496 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.COBANYC.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 1000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3600 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 63077 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 31270 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 98147 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 52686 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 10843 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 10745 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 298 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 74572 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 19936 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 19936 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.89130 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.75820 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 171719 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 1000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 100 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 52786 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 14443 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 73822 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 31568 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 172719 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 20036 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 52786 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 14443 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 73822 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 31568 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 192655 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: SALES FROM COBA INC. STORE. AMOUNT: 19,396. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: BANK FEES. AMOUNT: 600. DESCRIPTION: INSURANCE. AMOUNT: 1,646. DESCRIPTION: PRINTING. AMOUNT: 10,636. DESCRIPTION: DINNER DANCE EXPENSE, EVENT NOT HELD. AMOUNT: 1,275. DESCRIPTION: MERCH FEES. AMOUNT: 139. TOTAL TO FORM 990-EZ, LINE 16: 14,296. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 108. END OF YEAR AMOUNT: 937. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANGEL CASTRO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2122748000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CORRECTION OFFICERS' BENEVOLENT ASSOC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | WIDOWS AND CHILDRENS BENEFIT FUND INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CORR |
| ReturnHeader/Filer/EIN | 0 | 133909402 |
| ReturnHeader/Filer/PhoneNum | 0 | 2122748000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 77-10 21ST AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EAST ELMHURST |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 11370 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 750786316 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WEAVER AND TIDWELL LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | ONE PENNSYLVANIA PLAZA STE 2800 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 10119 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2126955003 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL FRIEDMAN |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T09:47:13-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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