2024-09-24T11:32:02-05:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 20 COMMERCE DRIVE SUITE 301 CRANFORD NJ 07016 990 2023-01-01 383956499 ADMINISTRATIVE FUND OF THE DETECTIVES ENDOWMENT ASSOCIATION INC ADMI 2125879120 26 THOMAS STREET NEW YORK NY 10007 SCOTT MUNRO CHAIRMAN 2125879120 2024-09-20 1 0 EDMOND BRADY P00100199 9735352880 2024-09-20 2023 2024-08-08 14:25:15Z SCOTT MUNRO CHAIRMAN 26 THOMAS STREET NEW YORK NY 10007 95020018 0 X N/A X 2016 NY TO COLLECT EMPLOYER CONTRIBUTIONS RECEIVED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE DETECTIVES' ENDOWMENT ASSOCIATION, INC. AND THE CITY OF NEW YORK, REMIT THESE CONTRIBUTIONS TO THE DETECTIVES' ENDOWMENT ASSOCIATION, INC.'S BENEFIT PLANS, AND PAY ALL ADMINISTRATIVE EXPENSES FOR THOSE PLANS. 5 0 6 0 0 0 78984 0 12055311 14029475 6814211 3122379 446201 320063 19394707 17471917 0 0 37187886 43866104 816546 833401 0 0 0 3556520 1992382 41560952 46691887 -22166245 -29219970 94517641 60648817 9556130 19595 84961511 60629222 X TO COLLECT EMPLOYER CONTRIBUTIONS RECEIVED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE DETECTIVES' ENDOWMENT ASSOCIATION, INC. AND THE CITY OF NEW YORK, REMIT THESE CONTRIBUTIONS TO THE DETECTIVES' ENDOWMENT ASSOCIATION, INC.'S BENEFIT PLANS, AND PAY ALL ADMINISTRATIVE EXPENSES FOR THOSE PLANS. 0 0 TO COLLECT EMPLOYER CONTRIBUTIONS RECEIVED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE DETECTIVES' ENDOWMENT ASSOCIATION, INC. AND THE CITY OF NEW YORK, REMIT THESE CONTRIBUTIONS TO THE DETECTIVES' ENDOWMENT ASSOCIATION, INC.'S BENEFIT PLANS, AND PAY ALL ADMINISTRATIVE EXPENSES FOR THOSE PLANS. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 10 0 6 1 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 1 0 X X SHARON ROBERTSON 2125879120 26 THOMAS STREET NEW YORK NY 10007 PAUL DIGIACOMO CHAIRMAN 1.00 39.00 X 0 106940 0 PAUL MORRISON TRUSTEE 1.00 39.00 X 0 67340 0 JEFFREY A WARD TRUSTEE 1.00 39.00 X 0 71565 0 SCOTT MUNRO TRUSTEE 1.00 39.00 X 0 73083 0 CARMINE RUSSO EXECUTIVE DIRECTOR 12.00 28.00 X 195978 0 41702 SHARON ROBERTSON FUND ADMINISTRATOR 10.00 30.00 X 145071 0 22860 341049 318928 64562 2 0 1 0 GALLAGHER BENEFIT SERVICES INC PO BOX 95148 CHICAGO IL 60694 BENEFIT CONSULTANT 133000 UNGARO CIFUNI JAFFE 291 BROADWAY SUITE 1400 NEW YORK NY 10007 LEGAL SERVICES 120000 PKF O'CONNOR DAVIES 20 COMMERCE DRIVE SUITE 301 CRANFORD NJ 07016 AUDIT SERVICES 107312 3 UNIFORM ALLOWANCE 525100 8348860 8348860 RETIRED EMPLOYER CONTRIBUTIONS 525100 3929222 3929222 ACTIVE EMPLOYER CONTRIBUTIONS 525100 1699641 1699641 W&C REIMBURSED BENEFITS 900099 40478 40478 OTHER CONTRIBUTIONS 525100 11274 11274 14029475 2173493 2173493 78496987 77548101 948886 948886 948886 REIMBURSEMENT FROM RELATED PARTY 900099 182635 182635 OTHER INCOME 900099 137428 137428 320063 17471917 14029475 0 3442442 43866104 405611 246105 6000 127919 47766 206045 104762 244056 862570 36692 89135 156002 91967 36180 O/H ALLOC OF SHARED EXP 164973 46691887 2239231 3734071 8586256 4556241 26335 27652 13276 13276 0 0 83272552 52146019 393267 184834 94517641 60648817 1011937 19595 8544193 0 9556130 19595 X 0 0 0 0 84961511 60629222 84961511 60629222 94517641 60648817 -29219970 4887681 0 X 0 1 X 0 0 13276 13276 0 0 X 21932908 4887681 4887681 17045227 244056 182635 426691 17471918 46265197 0 46265197 244056 182635 426691 46691888 PART X, LINE 2: THE PLAN RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE PLAN HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE PLAN IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENT FROM RELATED PARTY 182,635. PART XII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENT FROM RELATED PARTY 182,635. X 0 0 0 CARMINE RUSSO EXECUTIVE DIRECTOR 195978 0 0 0 0 0 2000 0 39702 0 237680 0 0 0 SHARON ROBERTSON FUND ADMINISTRATOR 145071 0 0 0 0 0 2000 0 20860 0 167931 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT AND VICE PRESIDENT ARE ELECTED BY THE MEMBERS OF THE DEA, AND ARE AUTOMATICALLY APPOINTED AS A TRUSTEE FOR THE BENEFIT FUND. THE PRESIDENT IS APPOINTED AS THE CHAIRMAN OF THE BOARD OF TRUSTEES, WHO APPOINTS THREE ADDITIONAL TRUSTEES FROM THE DEA. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION RECEIVES A ELECTRONIC COPY OF THE 990. THE CHAIRMAN AND PLAN ADMINISTRATOR REVIEW THE 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES, OFFICERS, AND EMPLOYEES OF THE FUND ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. THE BOARD OF TRUSTEES MAY REQUIRE, AUTHORIZE OR APPROVE ANY TRANSACTION OR TRANSACTIONS OTHERWISE PROHIBITED BY THIS POLICY UPON A FINDING, EXPRESSLY SET FORTH IN THE RESOLUTION, REQUIRING, AUTHORIZING OR APPROVING SUCH TRANSACTION OR TRANSACTIONS, THAT THE TRANSACTION OR TRANSACTIONS PROMOTE OR WILL PROMOTE THE BEST INTERESTS OF THE FUND AND ITS BENEFICIARIES, AND DO NOT OR WILL NOT ADVERSELY AFFECT THE INTERESTS OF THE FUND OR ITS MEMBERS. FORM 990, PART VI, SECTION B, LINE 15B THE ORGANIZATION'S BOARD PERIODICALLY REVIEWS AND ESTABLISHES THE EXECUTIVE DIRECTOR AND PLAN ADMINISTRATOR'S COMPENSATION. COMPENSATION IS DETERMINED BASED ON PERFORMANCE AND ECONOMIC FACTORS. PERIODICALLY THE BOARD WILL EXAMINE THE COMPENSATION OF SIMILAR POSITIONS IN THE IMMEDIATE GEOGRAPHIC AREA AS WELL AS THOSE THROUGHOUT THE REGION. TRUSTEES ARE NOT COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND THE FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. THE FORM 990 POSTED ON THE IRS WEBSITE, GUIDESTAR.ORG, AND OTHER SIMILIAR TYPES OF WEBSITES. IN ADDITION, INTERESTED PARTIES CAN ALSO CONTACT THE CHAIRMAN AT 26 THOMAS STREET, NEW YORK, NY 10007, 212-587-9120. DETECTIVES ENDOWMENT ASSOCIATION HEALTH BENEFIT FUND 26 THOMAS ST NEW YORK NY 10007 132977629 TO PROVIDE HEALTH BENEFITS TO COVERED PARTICIPANTS NY 501(C)(9) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 DETECTIVES ENDOWMENT ASSOCIATION RETIREES HEALTH BENEFIT FUND 26 THOMAS ST NEW YORK NY 10007 133000532 TO PROVIDE HEALTH BENEFITS TO COVERED PARTICIPANTS NY 501(C)(9) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 DETECTIVES ENDOWMENT ASSOCIATION INC 26 THOMAS ST NEW YORK NY 10007 237272331 TO PROVIDE COLLECTIVE BARGAINING REPRESENTATION TO MEMBERS NY 501(C)(5) N/A N/A 0 DETECTIVES ENDOWMENT ASSOCIATION ANNUITY FUND 26 THOMAS ST NEW YORK NY 10007 132991973 TO PROVIDE RETIREMENT BENEFITS TO PARTICIPANTS NY 401(B)(3) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 DETECTIVES ENDOWMENT ASSOCIATION WIDOWS & CHILDREN'S FUND INC 26 THOMAS ST NEW YORK NY 10007 134036498 TO PROVIDE FINANCIAL ASSISTANCE TO WIDOWS AND CHILDREN NY 501(C)(3) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 DETECTIVES ENDOWMENT ASSOCIATION BUILDING CORPORATION 26 THOMAS ST NEW YORK NY 10007 133857433 OWNS AND MANAGES LAND AND BUILDING NY 501(C)(2) N/A DETECTIVES' ENDOWMENT ASSOCIATION INC 0 THE CITY OF NEW YORK CONTRIBUTING EMPLOYER 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 DEA BUILDING CORPORATION L 156002 COST DEA HEALTH BENEFITS FUND P 17412594 COST DEA RETIREES HEALTH BENEFIT FUND P 26453510 COST DEA ANNUITY FUND P 182635 COST