Correction Officers' Benevolent Association
Legal name: Correction Officers' Benevolent Assoc Widows and Childrens Benefit Fund Inc
Nonprofit profile at a glance
- EIN
- 133909402
- IRS 990-EZ coverage
- 2023–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2022, Form 990-EZ 2024
- Location
- East Elmhurst, NY, US
- Phone
- 718-545-2622
- Rating
- 31
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
Reported finances
- Revenue
- $19,496
- Expenses
- $117,296
- Assets
- $63,604
- Liabilities
- $937
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- BENNY BOSCIO JR (DIRECTOR)
- ANGEL CASTRO (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The New York City Correction Officers’ Benevolent Association is committed to improving the lives of every correction officer in New York City.
What it reported doing in 2024
Donations for christmas gifts to children and or widows of deceased correction officers. Children receive a check for $700.00 and widows receive a check for $1,000.00
Operating model
- Revenue model
- Other-operating. 99% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 75
- Sustainability: 20
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 3rd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -501.6%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 0.54; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -17.4% per year; rating input score 0; 16th percentile among comparable filings
- Asset growth: -5.6% per year; rating input score 0; 23rd percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Related organizations: 5 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 3/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.