Civic Intelligence

Paterson Police Pba Local #1

EIN 22-3041454 • 501(c)8 • Paterson, NJ

Profile

For the good and welfare of its members and for community relations.

PO Box CPaterson, NJ 07509-0103

www.patersonpba1.org

Siviq Scores

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

Liabilities / Assets

95th percentile

0.13x

Higher debt load relative to assets than 95% of similar nonprofits.

NTEE Y42 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

97th percentile

0.20x

Higher debt load relative to revenue than 97% of similar nonprofits.

NTEE Y42 • <$500k nonprofits • Source year 2022

Net Margin

30th percentile

-10%

Higher net margin than 30% of similar nonprofits.

NTEE Y42 • <$500k nonprofits • Source year 2022

Top Officer Pay

99th percentile

$14,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

NTEE Y42 • <$500k nonprofits • Source year 2022

Asset Growth

34th percentile

-7.0%

Faster asset growth than 34% of similar nonprofits.

NTEE Y42 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-22%

Faster revenue growth than 17% of similar nonprofits.

NTEE Y42 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$491,338

Down $36,947 (-7.0%) from 2021

Liabilities

Down

$61,974

Down $5,343 (-7.9%) from 2021

Net Assets

Down

$429,364

Down $31,604 (-6.9%) from 2021

Revenue

Down

$303,881

Down $85,296 (-22%) from 2021

Expenses

Down

$335,485

Down $55,060 (-14%) from 2021

Net Income

Down

-$31,604

Down $30,236 (-2210%) from 2021

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $452,443Liabilities 2010: $17,553Net Assets 2010: $434,8902010Assets 2011: $380,254Liabilities 2011: $33,063Net Assets 2011: $347,1912011Assets 2012: $289,837Liabilities 2012: $32,456Net Assets 2012: $257,3812012Assets 2013: $336,572Liabilities 2013: $39,177Net Assets 2013: $297,3952013Assets 2014: $360,876Liabilities 2014: $48,765Net Assets 2014: $312,1112014Assets 2015: $399,501Liabilities 2015: $57,355Net Assets 2015: $342,1462015Assets 2017: $394,064Liabilities 2017: $47,907Net Assets 2017: $346,1572017Assets 2018: $437,637Liabilities 2018: $64,655Net Assets 2018: $372,9822018Assets 2019: $431,775Liabilities 2019: $72,123Net Assets 2019: $359,6522019Assets 2020: $503,459Liabilities 2020: $41,123Net Assets 2020: $462,3362020Assets 2021: $528,285Liabilities 2021: $67,317Net Assets 2021: $460,9682021Assets 2022: $491,338Liabilities 2022: $61,974Net Assets 2022: $429,3642022

Highlighted filing

2022

Assets$491,338
Liabilities$61,974
Net Assets$429,364

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $308,2842010Expenses 2011: $397,0202011Expenses 2012: $410,3602012Revenue 2013: $406,277Expenses 2013: $366,263Net Income 2013: $40,0142013Revenue 2014: $454,189Expenses 2014: $439,473Net Income 2014: $14,7162014Revenue 2015: $404,788Expenses 2015: $374,753Net Income 2015: $30,0352015Revenue 2017: $385,897Expenses 2017: $389,241Net Income 2017: -$3,3442017Revenue 2018: $339,796Expenses 2018: $312,971Net Income 2018: $26,8252018Revenue 2019: $427,692Expenses 2019: $441,022Net Income 2019: -$13,3302019Revenue 2020: $454,255Expenses 2020: $351,571Net Income 2020: $102,6842020Revenue 2021: $389,177Expenses 2021: $390,545Net Income 2021: -$1,3682021Revenue 2022: $303,881Expenses 2022: $335,485Net Income 2022: -$31,6042022

Highlighted filing

2022

Revenue$303,881
Expenses$335,485
Net Income-$31,604

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 27, 2023
Return Version
2022v5.0
Gross Receipts
$363,756
Mission and Program Overview

Mission

For the good and welfare of its members and for community relations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$398,285$491,338▲ $93,053
Rtn Earn Endowment Incm Other Fnds$460,968$429,364▼ $31,604
Other Notes and Loans Receivable, Net$130,000$0▼ $130,000
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$528,285$491,338▼ $36,947
Liabilities
Accounts Payable and Accrued Expenses$19,450$31,422▲ $11,972
Other Liabilities$47,867$30,552▼ $17,315
Total Liabilities$67,317$61,974▼ $5,343
Net Assets / Fund Balance
Total Net Assets Fund Balance$460,968$429,364▼ $31,604
Total Liabilities and Net Assets / Fund Balance$528,285$491,338▼ $36,947

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$36,873$36,873
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alex CruzPba PresidentFT$14,000$14,000
Jason EnglishExecutive VPPT$5,000$5,000
Alfredo GuzmanTreasurerPT$3,000$3,000
Ibraaheem Yanes2nd Vice PresidentPT$3,000$3,000
Anais Suriel1st Vice PresidentPT$2,550$2,550

Board Members and Trustees

NameTitle
Angelica RodriguezTrustee
Carmine PelosiTrustee
John RussoTrustee
Mason MaherTrustee
Mayra MontanezTrustee
Robert GuzmanTrustee
DAVID D'ARCOAlternate St
Tommy JohnsonAlternate St
John ScullyFinacial Secretary
Claude MineoSgt. at Arms
Joe RicciardiState Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$336,071
Program Service Revenue
$0
Investment Income
$-32,190
Other Revenue
$0
Change in Net Assets
$-31,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$303,881
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$303,881
Total Revenue per Form 990
$303,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$304,785
Salaries, Compensation, and Employee Benefits$30,700
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$42,159$15,593-$57,752
Fees for Services Legal$40,270$14,894-$55,164
All Other Expenses$41,122--$41,122
Comp Disqual Persons$30,700--$30,700
Other Expenses$20,017--$20,017
Office Expenses$7,554$2,794-$10,348
Advertising$4,475--$4,475
Interest-$2,185-$2,185
Conferences and Meetings$1,180--$1,180
Travel$136--$136
Total Functional Expenses$300,019$35,466$0$335,485

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$335,485
Total Expenses per Audited Statements$335,485
Total Expenses per Form 990$335,485
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Loan Payable$30,552
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization's president intially reviews form 990 with the treasurer. Form 990 is then reviewed and discussed in detail with the organization's board members.

Form 990, Part VI, Section C, Line 19

The organization has an open door policy regarding availability of its governing documents, conflict of interest policy and financial statements. Each document is available from the organization's president upon request.

Filing and Contact Details

Filer

Filer Name
PATERSON POLICE PBA LOCAL #1
EIN
22-3041454
Phone
9738979029
Address
PO BOX C, PATERSON, NJ 07509-0103

Signing Officer

Name
Alex Cruz
Title
President
Phone
9738979029
Signed
2023-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alex Cruz
Formed
1970
Legal Domicile
Nj
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

Firm
Marchionda & Ferrer Pa
Address
950 CLIFTON AVE, CLIFTON, NJ 07013
Preparer
Pat Marchionda
Phone
9737734111
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Telephone: program service expenses 12,969. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,969. Superior officer's expenses: program service expenses 12,900. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,900. Pba items: program service expenses 7,464. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,464. Printing, photos, flowers: program service expenses 3,404. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,404. Repairs & maintenance: program service expenses 2,923. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,923. Postage & delivery: program service expenses 1,462. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,462.

Financial Statement Notes

PART X, LINE 2:

Effective january 1, 2011, the company recognizes and measures its unrecognized tax benefits in accordance with financial accounting standards boards (fasb) accounting standards codification (asc) 740, income taxes. Under that guidance, the company assesses the likelihood, based on their technical merit, that the tax positions will be sustained upon examination based on the facts,

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IRS990/Form990PartVIISectionAGrp/TitleTxt71ST VICE PRESIDENT
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IRS990/OtherExpensesGrp/TotalAmt054562
IRS990/OtherExpensesGrp/TotalAmt133130
IRS990/OtherExpensesGrp/TotalAmt224714
IRS990/OtherExpensesGrp/TotalAmt320017
IRS990/OtherLiabilitiesGrp/BOYAmt047867
IRS990/OtherLiabilitiesGrp/EOYAmt030552
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0130000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ALEX CRUZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0394130
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt038148
IRS990/PYOtherExpensesAmt0340724
IRS990/PYOtherRevenueAmt0-43101
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-1368
IRS990/PYSalariesCompEmpBnftPaidAmt049821
IRS990/PYTotalExpensesAmt0390545
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0389177
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-31604
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0460968
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0429364
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0335485
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036873
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036873
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt030552
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK LOAN PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0303881
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE JANUARY 1, 2011, THE COMPANY RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX BENEFITS IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARDS (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. UNDER THAT GUIDANCE, THE COMPANY ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT THE TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS,
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0335485
IRS990ScheduleD/TotalLiabilityAmt030552
IRS990ScheduleD/TotalRevenuePerForm990Amt0303881
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0303881
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0335485
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PRESIDENT INTIALLY REVIEWS FORM 990 WITH THE TREASURER. FORM 990 IS THEN REVIEWED AND DISCUSSED IN DETAIL WITH THE ORGANIZATION'S BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS AN OPEN DOOR POLICY REGARDING AVAILABILITY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS. EACH DOCUMENT IS AVAILABLE FROM THE ORGANIZATION'S PRESIDENT UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TELEPHONE: PROGRAM SERVICE EXPENSES 12,969. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,969. SUPERIOR OFFICER'S EXPENSES: PROGRAM SERVICE EXPENSES 12,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,900. PBA ITEMS: PROGRAM SERVICE EXPENSES 7,464. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,464. PRINTING, PHOTOS, FLOWERS: PROGRAM SERVICE EXPENSES 3,404. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,404. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 2,923. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,923. POSTAGE & DELIVERY: PROGRAM SERVICE EXPENSES 1,462. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,462.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0528285
IRS990/TotalAssetsEOYAmt0491338
IRS990/TotalAssetsGrp/BOYAmt0528285
IRS990/TotalAssetsGrp/EOYAmt0491338
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0336071
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035466
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300019
IRS990/TotalFunctionalExpensesGrp/TotalAmt0335485
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067317
IRS990/TotalLiabilitiesEOYAmt061974
IRS990/TotalLiabilitiesGrp/BOYAmt067317
IRS990/TotalLiabilitiesGrp/EOYAmt061974
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0460968
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0429364
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0300019
IRS990/TotalReportableCompFromOrgAmt027550
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-32190
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0303881
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0528285
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0491338
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0136
IRS990/TravelGrp/TotalAmt0136
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0111 BROADWAY
IRS990/USAddress/CityNm0PATERSON
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007509
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.PATERSONPBA1.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALEX CRUZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09738979029
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PATERSON POLICE PBA LOCAL #1
ReturnHeader/Filer/BusinessNameControlTxt0PATE
ReturnHeader/Filer/EIN0223041454
ReturnHeader/Filer/PhoneNum09738979029
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX C
ReturnHeader/Filer/USAddress/CityNm0PATERSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd0075090103
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223261359
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCHIONDA & FERRER PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0950 CLIFTON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLIFTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007013
ReturnHeader/PreparerPersonGrp/PhoneNum09737734111
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAT MARCHIONDA
ReturnHeader/ReturnTs02023-11-07T06:43:47-06:00

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