Civic Intelligence

Correction Officers' Benevolent Assoc

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.

77-10 21st AvenueEast Elmhurst, NY 11370

www.cobanyc.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

NTEE P • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

NTEE P • <$500k nonprofits • Source year 2024

Net Margin

2nd percentile

-502%

Higher net margin than 2% of similar nonprofits.

NTEE P • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE P • <$500k nonprofits • Source year 2024

Asset Growth

12th percentile

-60%

Faster asset growth than 12% of similar nonprofits.

NTEE P • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-32%

Faster revenue growth than 23% of similar nonprofits.

NTEE P • <$500k nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $38,916Liabilities 2010: $47,1282010Assets 2011: $50,656Liabilities 2011: $47,128Net Assets 2011: $3,5282011Assets 2012: $60,938Liabilities 2012: $47,128Net Assets 2012: $13,8102012Assets 2013: $146,344Liabilities 2013: $23,579Net Assets 2013: $122,7652013Assets 2014: $245,480Liabilities 2014: $2,642Net Assets 2014: $242,8382014Assets 2015: $270,300Liabilities 2015: $1,000Net Assets 2015: $269,3002015Assets 2016: $343,103Liabilities 2016: $1,396Net Assets 2016: $341,7072016Assets 2017: $409,142Liabilities 2017: $4,900Net Assets 2017: $404,2422017Assets 2018: $377,478Liabilities 2018: $500Net Assets 2018: $376,9782018Assets 2019: $459,104Liabilities 2019: $4,803Net Assets 2019: $454,3012019Assets 2020: $425,814Liabilities 2020: $23,542Net Assets 2020: $402,2722020Assets 2021: $359,531Liabilities 2021: $21,793Net Assets 2021: $337,7382021Assets 2022: $251,096Liabilities 2022: $2,700Net Assets 2022: $248,3962022Assets 2023: $160,575Liabilities 2023: $108Net Assets 2023: $160,4672023Assets 2024: $63,604Liabilities 2024: $937Net Assets 2024: $62,6672024

Highlighted filing

2024

Assets$63,604
Liabilities$937
Net Assets$62,667

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $136,339Expenses 2010: $109,116Net Income 2010: $27,2232010Revenue 2011: $159,779Expenses 2011: $148,039Net Income 2011: $11,7402011Revenue 2012: $151,239Expenses 2012: $140,957Net Income 2012: $10,2822012Revenue 2013: $199,088Expenses 2013: $90,133Net Income 2013: $108,9552013Revenue 2014: $198,087Expenses 2014: $78,014Net Income 2014: $120,0732014Revenue 2015: $97,031Expenses 2015: $70,569Net Income 2015: $26,4622015Revenue 2016: $148,059Expenses 2016: $75,652Net Income 2016: $72,4072016Revenue 2017: $132,638Expenses 2017: $70,103Net Income 2017: $62,5352017Revenue 2018: $38,390Expenses 2018: $65,654Net Income 2018: -$27,2642018Revenue 2019: $157,659Expenses 2019: $80,336Net Income 2019: $77,3232019Revenue 2020: $47,568Expenses 2020: $99,597Net Income 2020: -$52,0292020Revenue 2021: $84,580Expenses 2021: $149,114Net Income 2021: -$64,5342021Revenue 2022: $19,535Expenses 2022: $108,877Net Income 2022: -$89,3422022Revenue 2023: $28,529Expenses 2023: $116,458Net Income 2023: -$87,9292023Revenue 2024: $19,496Expenses 2024: $117,296Net Income 2024: -$97,8002024

Highlighted filing

2024

Revenue$19,496
Expenses$117,296
Net Income-$97,800

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$0.19$1.17$0.98
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.60$0.29$1.16$0.88
2022Detailed filing. Detailed filing data is available for this year.$2.51$0.03$2.48$0.20$1.09$0.89
2021Detailed filing. Detailed filing data is available for this year.$3.60$0.22$3.38$0.85$1.49$0.65
2020Detailed filing. Detailed filing data is available for this year.$4.26$0.24$4.02$0.48$1.00$0.52
2019Detailed filing. Detailed filing data is available for this year.$4.59$0.05$4.54$1.58$0.80$0.77
2018Detailed filing. Detailed filing data is available for this year.$3.77$0.01$3.77$0.38$0.66$0.27
2017Detailed filing. Detailed filing data is available for this year.$4.09$0.05$4.04$1.33$0.70$0.63
2016Detailed filing. Detailed filing data is available for this year.$3.43$0.01$3.42$1.48$0.76$0.72
2015Detailed filing. Detailed filing data is available for this year.$2.70$0.01$2.69$0.97$0.71$0.26
2014Detailed filing. Detailed filing data is available for this year.$2.45$0.03$2.43$1.98$0.78$1.20
2013Summary only. Only limited summary data is available for this year.$1.46$0.24$1.23$1.99$0.90$1.09
2012Summary only. Only limited summary data is available for this year.$0.61$0.47$0.14$1.51$1.41$0.10
2011Summary only. Only limited summary data is available for this year.$0.51$0.47$0.04$1.60$1.48$0.12
2010Summary only. Only limited summary data is available for this year.$0.39$0.47$1.36$1.09$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$19,496
Mission and Program Overview

Mission

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.

Program Services

DescriptionGrantsExpenses
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
BENNY BOSCIO JRDirector-$0--
ANGEL CASTRODirector-$0--
Filing and Contact Details

Filer

Filer Name
CORRECTION OFFICERS' BENEVOLENT ASSOC
EIN
13-3909402
Phone
2122748000
Address
77-10 21ST AVENUE, EAST ELMHURST, NY 11370

Signing Officer

Name
Angel Castro
Title
Treasurer
Phone
2122748000
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Weaver and Tidwell Llp
Address
ONE PENNSYLVANIA PLAZA STE 2800, NEW YORK, NY 10119
Preparer
Michael Friedman
Phone
2126955003
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: sales from coba inc. Store. Amount: 19,396.

Form 990-ez, Part I, Line 16 - Other Expenses

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.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accrued expenses. Beg. Of year amount: 108. End of year amount: 937.

Raw XML Appendix155 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.

Path#Value
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IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE, INCREASE AND ADVANCE THE WELFARE AND SELF-ESTEEM OF WIDOW(ER)S AND CHILDREN OF DECEASED CORRECTION OFFICERS BY ALL MEANS AND METHODS.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1DONATIONS 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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: SALES FROM COBA INC. STORE. AMOUNT: 19,396.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: 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/ExplanationTxt2DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 108. END OF YEAR AMOUNT: 937.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ANGEL CASTRO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02122748000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CORRECTION OFFICERS' BENEVOLENT ASSOC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WIDOWS AND CHILDRENS BENEFIT FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0CORR
ReturnHeader/Filer/EIN0133909402
ReturnHeader/Filer/PhoneNum02122748000
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0750786316
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEAVER AND TIDWELL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0ONE PENNSYLVANIA PLAZA STE 2800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010119
ReturnHeader/PreparerPersonGrp/PhoneNum02126955003
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL FRIEDMAN
ReturnHeader/ReturnTs02025-11-17T09:47:13-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. NTEE P • <$500k nonprofits