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LEGAL SERVICES FUND OF THE POLICE BENEVOLENT ASSOCIATION OF THE CITY

EIN 13-2972437 NEW YORK, NY

Largest nonprofits in New York

Revenue 2024
$7,112,628
Expenses 2024
$6,048,689

As filed

Subsection
05
Classification
1000
Street
125 BROAD STREET 11TH FLOOR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

1 other organization in the IRS Business Master File lists the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE LEGAL BENEFITS TO ELIGIBLE PARTICIPANTS WHICH INCLUDES JOB RELATED AND CIVIL LEGAL REPRESENTATION BENEFITS.

Activities or mission (Part I)

LEGAL BENEFITS TO PARTICIPANTS WHICH INCLUDE JOB RELATED AND CIVIL LEGAL REPRESENTATION.

  • THE LEGAL SERVICES FUND OF THE POLICE BENEVOLENT ASSOCIATION PROVIDES JOB RELATED AND CIVIL LEGAL REPRESENTATION BENEFITS ON BEHALF OF ELIGIBLE MEMBERS.

  • N/A

  • N/A

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Patrick G Hendry

    TRUSTEE

    Total calculated
    $136,017
    From this org
    $0
    From related orgs
    $136,017
    Other
    $0
    Hours/week
    3.5 + 66.5 related
  • Daniel J Tirelli

    TRUSTEE

    Total calculated
    $117,757
    From this org
    $0
    From related orgs
    $117,757
    Other
    $0
    Hours/week
    2.7 + 52.3 related
  • Albert Acierno

    TRUSTEE

    Total calculated
    $105,584
    From this org
    $0
    From related orgs
    $105,584
    Other
    $0
    Hours/week
    2.7 + 52.3 related
  • Arthur Egner

    TRUSTEE

    Total calculated
    $105,584
    From this org
    $0
    From related orgs
    $105,584
    Other
    $0
    Hours/week
    2.7 + 52.3 related
  • Betty Carradero Torres

    TRUSTEE

    Total calculated
    $105,584
    From this org
    $0
    From related orgs
    $105,584
    Other
    $0
    Hours/week
    2.7 + 52.3 related
  • David Nicholson

    FUNDS ADMINISTRATOR

    Total calculated
    $497,834
    From this org
    $0
    From related orgs
    $428,674
    Other
    $69,160
    Hours/week
    0.2 + 44.8 related

    Schedule J breakdown matched by us

    Base
    $0 + $417,333 related
    Bonus
    $0
    Other
    $0 + $11,341 related
    Deferred
    $0 + $30,422 related
    Nontaxable benefits
    $0 + $40,470 related
    Filer's total
    $0 + $499,566 related

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $7,112,628
    Expenses
    $6,048,689
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $6,810,225
    Expenses
    $6,288,009
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $6,500,000
    Expenses
    $6,500,000
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $6,500,000
    Expenses
    $6,500,000
    Assets (EOY)
    $162,500
  • 2020 · 990

    Revenue
    $6,500,000
    Expenses
    $6,500,000
    Assets (EOY)
    $294,094
  • 2019 · 990

    Revenue
    $6,166,667
    Expenses
    $6,166,667
    Assets (EOY)
    $289,304
  • 2018 · 990

    Revenue
    $5,500,000
    Expenses
    $5,500,000
    Assets (EOY)
    $284,185
  • 2017 · 990

    Revenue
    $5,500,000
    Expenses
    $5,500,000
    Assets (EOY)
    $280,731
  • 2017 · 990

    Revenue
    $5,500,000
    Expenses
    $5,500,000
    Assets (EOY)
    $280,731
  • 2016 · 990

    Revenue
    $5,500,000
    Expenses
    $5,500,000
    Assets (EOY)
    $274,244
  • 2015 · 990

    Revenue
    $5,500,000
    Expenses
    $5,500,000
    Assets (EOY)
    $268,120
  • 2014 · 990

    Revenue
    $5,293,049
    Expenses
    $5,293,049
    Assets (EOY)
    $244,669
  • 2013 · 990

    Revenue
    $4,870,234
    Expenses
    $4,870,234
    Assets (EOY)
    $238,849

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

  • H&W FUND OF THE PBA

    501(C)(9) · SEE PART VII · NY · controlled entity

  • RETIREE FUND OF THE PBA

    501(C)(9) · SEE PART VII · NY · controlled entity

  • ANNUITY FUND OF THE PBA

    401A · SEE PART VII · NY · controlled entity

  • PBA EMPL & FUND OFFICE STAFF PENSION

    401A · SEE PART VII · NY · controlled entity

  • PBA OF THE CITY OF NEW YORK INC

    501(C)(5) · SEE PART VII · NY

  • PBA WIDOWS & CHILDRENS FUND INC

    501(C)(3) · SEE PART VII · NY · controlled entity

  • THE CITY OF NEW YORK

    115 · SEE PART VII · NY

  • POLICE BENEVOLENT ASSOCIATION INDEPENDENT EXPENDITURE COMMITTEE

    527 · SEE PART VII · NY · controlled entity

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.