Health and Welfare of the Police Benevolent Assoc of the City of Ny

“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.”

“The 990 is prepared by the company's internal accounting department, reviewed by a certified public accountant (ernst & young), then a copy of the 990 including all the schedules are provided to the board of trustees prior to the submission to the internal revenue service.”

“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.”

“Each year the board approves the salaries of all employees of the organization. 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.”

“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.”

“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. Compensations shown on part vii, section b - line 1 - column c reflect the filing organization's share of the reported compensations on the 1099-misc, box 7.”