Form 990 for tax year 2022
Filed by CORRECTION OFFICERS BENEVOLENT ASSOCIATION INC.
What the amendment changed
Compared with the return it replaced , filed 15 May 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
- Total revenue
- $6,922,585 changed to $7,863,915
- Total expenses
- $7,972,772 changed to $7,971,121
- Contributions and grants received
- $225,500 changed to $237,701
- Program service revenue
- $6,687,023 changed to $6,687,723
- Investment income
- -$2,138 changed to -$2,139
- Other revenue
- $12,200 changed to $940,630
- Total assets, end of year
- $10,064,520 changed to $10,145,106
- Total liabilities, end of year
- $2,561,709 changed to $1,699,314
- Net assets or fund balances, end of year
- $7,502,811 changed to $8,445,792
Totals
- Total revenue
- $7,863,915
- Total expenses
- $7,971,121
- Contributions and grants received
- $237,701
- Grants paid
- $0
- Program service revenue
- $6,687,723
- Investment income
- -$2,139
- Other revenue
- $940,630
- Total assets, end of year
- $10,145,106
- Total liabilities, end of year
- $1,699,314
- Net assets or fund balances, end of year
- $8,445,792
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$237,701
-
2a · Program service revenue: MEMBERSHIP DUES
total $6,687,723 · related or exempt $6,687,723
-
3 · Investment income
total $224 · excluded $224
-
7a · Gross sales of assets other than inventory
other assets $12,000
-
7b · Less cost or other basis and sales expenses
other assets $14,363
-
7c · Gain or loss
other assets -$2,363
-
7d · Net gain or loss
total -$2,363 · related or exempt -$2,363
-
11a · Other revenue: REIMB FROM RELATED FUN
total $940,630 · related or exempt $940,630
-
11e · Other revenue, total
$940,630
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $1,612,736
-
7 · Other salaries and wages
total $954,093
-
9 · Other employee benefits
total $265,897
-
10 · Payroll taxes
total $199,003
-
11b · Fees: legal
total $555,000
-
11c · Fees: accounting
total $72,000
-
11d · Fees: lobbying
total $108,250
-
11g · Fees: other
total $145,953
-
12 · Advertising and promotion
total $464,529
-
13 · Office expenses
total $740,556
-
14 · Information technology
total $111,099
-
16 · Occupancy
total $172,999
-
17 · Travel
total $226,133
-
19 · Conferences, conventions and meetings
total $721,557
-
22 · Depreciation, depletion and amortization
total $51,442
-
23 · Insurance
total $236,926
-
24a · Other expenses: DELEGATES EXPENSES
total $527,340
-
24b · Other expenses: MEMBERS' SERVICES
total $481,112
-
24c · Other expenses: PARTICIPATIONS
total $98,967
-
24d · Other expenses: CHARITABLE DONATIONS
total $74,504
-
24e · All other expenses
total $151,025
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $8,130,831 · end of year $7,737,256
-
9 · Prepaid expenses and deferred charges
beginning of year $276,448 · end of year $735,205
-
10a · Land, buildings and equipment: cost or other basis
$1,034,611
-
10b · Land, buildings and equipment: accumulated depreciation
$958,180
-
10c · Land, buildings and equipment, net
beginning of year $135,897 · end of year $76,431
-
15 · Other assets
beginning of year $207,815 · end of year $1,596,214
-
17 · Accounts payable and accrued expenses
beginning of year $197,993 · end of year $157,268
-
25 · Other liabilities
beginning of year $0 · end of year $1,542,046
-
27 · Net assets without donor restrictions
beginning of year $8,552,998 · end of year $8,445,792
Mission and programs · 2022
Mission
TO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT IN CONTRACT NEGOTIATION MATTERS.
Activities or mission (Part I)
TO ORGANIZE AND REPRESENT EMPLOYEES OF THE NEW YORK CITY CORRECTIONS DEPARTMENT.
-
REPRESENTATION OF UNION MEMBERS IN CONTRACT NEGOTIATIONS WITH THE NEW YORK CITY CORRECTIONS DEPARTMENT FOR WAGES, BENEFITS AND WORKING CONDITIONS.
As filed on the 2022 return.
Listed in Part VII
-
Benny Boscio JrBENNY BOSCIO JR
PRESIDENT
- Total calculated
- $213,490
- From this org
- $213,490
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $213,490
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $213,490
-
Joseph BraccoJOSEPH BRACCO
1ST VICE PRESIDENT, PAST
- Total calculated
- $175,005
- From this org
- $175,005
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $175,005
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $175,005
-
Glenn MorganGLENN MORGAN
1ST VICE PRESIDENT/ 2ND VICE PRESIDENT, PAST
- Total calculated
- $114,056
- From this org
- $114,056
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Michael MaielloMICHAEL MAIELLO
TREASURER, PAST
- Total calculated
- $133,249
- From this org
- $133,249
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Keisha Williams-CameronKEISHA WILLIAMS-CAMERON
2ND VICE PRESIDENT/ 3RD VICE PRESIDENT, PAST
- Total calculated
- $110,466
- From this org
- $110,466
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Felix SanchezFELIX SANCHEZ
SERGEANT IN ARMS
- Total calculated
- $104,224
- From this org
- $104,224
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Lionel CumberbatchLIONEL CUMBERBATCH
FINANCIAL SECRETARY
- Total calculated
- $104,224
- From this org
- $104,224
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Antoinette AndersonANTOINETTE ANDERSON
CORRESPONDING SECRETARY
- Total calculated
- $104,930
- From this org
- $104,930
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Matthew RomanoMATTHEW ROMANO
EXECUTIVE BOARD MEMBER
- Total calculated
- $77,336
- From this org
- $77,336
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Herman JiminianHERMAN JIMINIAN
LEGISLATIVE CHAIRMAN
- Total calculated
- $102,029
- From this org
- $102,029
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Neil RenoisNEIL RENOIS
EXECUTIVE BOARD MEMBER
- Total calculated
- $76,598
- From this org
- $76,598
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Angel CastroANGEL CASTRO
TREASURER / RECORDING SECRETARY, PAST
- Total calculated
- $106,641
- From this org
- $106,641
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Askaki AntoineASKAKI ANTOINE
3RD VICE PRESIDENT/ EXECUTIVE BOARD MEMBER, PAST
- Total calculated
- $78,075
- From this org
- $78,075
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Charles WingateCHARLES WINGATE
EXECUTIVE BOARD MEMBER
- Total calculated
- $78,075
- From this org
- $78,075
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Edward YatesEDWARD YATES
EXECUTIVE BOARD MEMBER
- Total calculated
- $79,753
- From this org
- $79,753
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Maurice SmithMAURICE SMITH
EXECUTIVE BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 10
-
Anado RicoANADO RICO
EXECUTIVE BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 10
-
Kim SmithKIM SMITH
CONTROLLER
- Total calculated
- $195,592
- From this org
- $195,592
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $195,592
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $195,592
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
COBA ANNUITY FUND
401A · PROVIDE ANNUITY BENEFITS TO ELIGIBLE PARTICIPANTS · NY
-
501(C)(3) · PROVIDE SCHOLARSHIP ASSIATANCE TO ELIGIBLE MEMBERS AND DEPENDENTS · NY
-
COBA SECURITY BENEFITS FUND - ACTIVE
501(C)(9) · PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS · NY
-
COBA SECURITY BENEFITS FUND - RETIREES
501(C)(9) · PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS · NY
-
COBA WIDOWS AND CHILDRENS FUND
501(C)(3) · PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND OR CHILDREN OF DECEASED MEMBERS · NY
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 28 April 2025
- IRS schema version
- 2022v5.0
- Source object
- 202541199349302249
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