I. Return of Organization Exempt From Income Tax Fonn990 2012 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) ..... The organization may have to use a copy of this retum to satisfy state reporting requirements. A For the 2012 celend• year, or tax_year beginning JUL 1, 2012 end ending JUN 30 , 2013 ~:n_;_t~~·- ] Depar1ment of the T.-.uury Internal ~ S.VIce C Name or organization B Checkll llj)pllc:able: o= o=. otniu.. rella'n OMB No. 1545·0114 7 D Employer ldenUflcatlon number NEW YORK CITY POLICE FOUNDATION INC I Dolno Business As Number and street (or P.O. box II maU Is not defivered to street address) 13-2711338 Roomtsulte E Telephone number 0T*'111n· a ted 555 FIFTH AVBNUE, 15TH FLOOR (212) 751- 8170 DAmended l8,833,9U, G Gross tee~tpts s nrtwn City, town, or post office, state, and ZIP code DAppllca· NEW YORK, NY 10017 11011 H(a) Is this a group retum pendlno F Name and address of principal officer.SUSAN L BIRNBAUM for affiliates? DYes l:iJNo SAME AS C ABOVE H(b) Are all affiliates Included? DYes D No )~ (Insert no.) l J 4947{al(1) or l J 527 I Tax-exempt status: LXJ 501(c)(3) l j 501(c)( If •No, • attach a list. (see Instructions) J Website: .... WWW,NYCPOLICEPOUNDATION,ORG H(c} Group exemptlo_n number ..... K Form of organization: _L x J CorporaUon L J Trust [ ] Association l_j Other..,.. I LYear offormation: 1971 l M Stale of legal domicile: NY I~Part·ll •~ 1 i 2 THE NEW YORK POLICE DEPARTMBN'l' (NYPD) AND IMPROVB THB PUBLIC SAFBTY Ill ..: 0 CJ Summary Briefly describe the organization's mission or most significant activities: TO STRBNGTHBN THE SERVICES OF D Check this box ..... If the organization discontinued Its operations or disposed of more than 25% of Its net assets. ! Number of voting members or the governing body (Part VI, line 1a) 3 3 4 • • • • • • • • • • 0 . . . . . . . . . . . . . . . . . . . . . . . . . - ~· • • • • • • • • • • • • • • • 31 31 8 0 ••• ••• Number of Independent voting members of the governing body (Part VI, line 1b) .......................................... 4 5 Total number of Individuals employed In calendar year 2012 (Part V, tine 2a) ................................................ 5 > 6 Total number of volunteers (estimate If necessary) ....................................................................................... 6 ll 7 a Total unrelated business revenue from Part VIII, column (C), line 12 oC ···························································· 7a b Netunrelated business taxable Income from Fonn 991H line 34 .................................. ... ..... ............ .._......... 7b I I Prior Year I 8,626,538, 8 Contributions and grants (Part VIII, line 1h) ............................................................... i ~ c 9 Program service revenue (Part VIII, line 2g) o. t 10 Investment Income (Part VIII, column (A), lines······························································· 150,631. 3, 4, and 7d) ....................................... a: 279,982. 11 Other revenue (Part VIII, column (A), lines 5, 6d, Sc, 9c, 1Oc, and 11 e) 9,057,151, 12 Total revenue· add lines 8 tfl_rqygh 11 (must SQtJal Part VIII column tAt line 12) ......... 2,840,837, 13 Grants and similar amounts paid (Part IX, column (A), lines 1·3) ................................... o. 14 Benefits paid to or for members (Part IX, column (A), line 4) .......................................... 1 , 017,676 , at 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5·1 0) .. ....... 65,000. 16a Professional fundralslng fees (Part IX, column (A), line 11 e) .......................................... 471,617. b Total fundralslng expenses (Part IX. column (D), Hne 25) -"' 3,496,956. 17 Other expenses (Part IX, column (A), Ones 11 a·11d, 11f·24e) ....................................... 7,420,469, 18 Total expenses. Add lines 13·17 (must equal Part IX, column (A), line 25) .............•....•.. 1,636,682 •. 19 Revenue less exoenses. Subtract line 18 from line 12 ................. ..·-·.......................... Beginning ol Current Year = o. o. Current Year ., 7,565,171. o. ., 67,853, 79,932, 7 , 712,956 . 3,568,659, 0, 995,560 . 65,000. ........................ : & .n ..... ~ · ·--· -·- ~· ~ • -·~ ~" .. J 6,494,995 . 11 , 124,214, -3,411,258, _ 3''"" End of Year 10,768,218, 15,388,445. 20 Total assets (Part X, line 16) ..................................................................................... 493,632, 1 , 020,424. ~ 21 Total liabilities (Part X, line 26) ................................................................................... ~§ 22 Netassets or fund balances. SUbtJ:act line 21 from line 20 .......................................... 10,274 586. 14,368,021. 1~_-miJDI ~lgnature Bloc~ Under penalties of perjury, I declare that I have examined this return, Including accompanymg schedules and stalements, and to the best of my knowledge and belief, Ills true, correc~ and complete. OeclaraUon of preparer (other than officer) Is based on all Information of which preparer has any knowledge. ~ Sign Here lilt.. SUSAN L BIRNBAUM, PRESIDENT r. CEO type or print name and bile r PrlnVType preparer's name Paid Preparer Uae Only AULA vtntSIC Firm's name CITRIN COOPERMAN r. COMPANY, Firm's address.,.. 529 FIFTH AVENtJE NEW YORK, NY 10017-4683 May the IRS discuss this return with the preparer shown above? (see Instructions) .. ............... ...... ... .,. ............ .................... . 232001 12· 10· 12 LHA For Paperwork Reduction Act Notice, see the separate Instructions. SEE SCHEDULE 0 FOR ORGANIZATION MISSION STATEMENT CONTINUATION 13-2711338 1 Pa e2 Check If Schedule 0 contains a response to any question In this Part Ill Briefly describe the organization's mission: THK NEW YORK CITY POLICE FOUNDATION, INC, WAS ESTABLISHED IN 1971 BY BUSINESS AND CIVIC LEADERS AS AN INDEPENDENT, NON• PROFIT OaGANIZATION TO PROMOTE EXCELLENCE IN THE NYPD AND IMl>ROVE PUBLIC SAFETY IN NEW YORK CITY, 2 THE POLICE FOUNDATION SUPPORTS PROGRAMS DESIGNED TO HELP Old the organization undertake any significant program services during the year which were not listed on thepriorForm990or990·EZ7 ....................................................................................................................................... If ·ves, • describe these new services on Schedule 0. 3 4 4a Dvea [i]No Did the organization cease conducting, or make significant changes In how It conducts, any program services?.................. DYes [i] No If "Yes." describe these changes on Schedule 0. Describe the organization's program service accomplishments for each of Its three largest program services, as measured by expenses. Section 501 (c}(3) and 501 (c}(4} organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, If any, for each program service reported. (Code: )(Expenses$ 6,546 , 329, lncludlng~al$ 1,326, 759, ) (RevenueS _ _ _ _ _ _ _ __ LAW ENFORCEMENT - TO PROMOTE AND INITIATE STUDIES AND PROGRAMS FOR THB PURPOSE OF IMPROVING THB PERFORMANCE AND BFFBCTIVBNESS OF THE DEPARTMENT, INCLUDING TECHNOLOGY CAMPAIGNS, INTELLIGENCE ASSIGNMENTS AND CRIME STOPPERS. 4b (Code: )(Ex~ s 2. 890. 978 . Including lrllflla ol $ PERSONNEL DBVBLOPHBHT - TO PROVIDE PROGRAMS TO STRENGTHEN THE 2,241,900,) ( " - - ' - - - - - - - - - DEPARTMENT BY SUPPORTING INNOVATIVE PROJECTS TO FURTHER ITS PROFESSIONALISM AND PROMOTE PUBLIC SAFETY IN NEW YORK CITY, SUCH AS THE RAYMOND W KELLY GRADUATE SCHOLARSHIP, COPE, PHYSICAL FITNESS AND AUXILIARY OFFICERS MEMORIAL SCHOLARSHIP , 4c (Codl: ) (Expenses$ 347,095, lncludlngcrantaoiS _ _ _ _ _ _ _ _ _ _ ) (Aevenu•S _ _ _ _ _ _4_S_2..:•_8_9_4_. ) COMMUNITY UNDERSTANDING AND SUPPORT - TO PROVIDE PROGRAMS FOR IMPROVING COMMUNICATIONS AND aBLATIONS BETWEEN THB DEPARTMENT AND THE PUBLIC IT SERVES, SUCH AS COMMUNITY PRECINCT FBLLOWSHIP BRBAJI:FASTS, HARMONY DAY, CRICKET AND SOCCER LEAGUES • 4d Other program services (Describe In Schedule 0.) enees s 4e Total proaram service expenses.... Including enta o1 s {Revenue$ 9 . 784 , 402 . Fonn 990 (2012) 232002 12·10.12 Form 990 (2012) UP..ar:tuv;~ NEW YORK CITY POLICE: FOUNDATION INC 13-2711338 Page3 Checklist of Required Schedules Yes No 1 Is the organization described In section 501 (c)(3) or 494 7(a)(1) (other than a private foundation)? 2 1 2 3 If "Yes, • complete Schedule A .......................................................................................................................... ................... Is the organization required to complete Schedule B, Schedule of Contrlbutrm/ .......................... ................................ ... ... .. Old the organization engage In direct or Indirect political campaign activities on behalf of or In opposition to candidates for 3 X 4 public office? If "Yes,· complete Schedule C, Part I ............................................................................................................ Section 501(c)(3) organizations. Did the organization engage In lobbying activities, or have a section 501 (h) election In effect during the tax year? If "Yes, • complete Schedule C, Part II ................................. _................................................................ Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) Ol'gBnlzation that receives membership dues, assessments, or similar amounts as defined In Revenue Procedure 98-19? If "Yes, • complete Schedule C, Part Ill .......................................... Old the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or Investment of amounts In such funds or accounts? If "Yes, • complete Schedule D, Pstt I Did the organization receive or hold a conservation easement, Including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes,· complete Schedule D, Part 11_ .................... .................... . Did the organization maintain collections of wort O oo o ~ .... . . . . . . . . ~- ·. oo • 01.,0°0"0"~0 00 01°• ·••••~ a.oo~ o - 6 7 8 - - ~ ................................ ......... - I~ ll 7 8 D 1,967,414. 5,175,420. 490,059. 20,357. 1 2 3 4 • • • • • • • • · - ~ • • • • • • • • • • ~ . . . . . . . . . . . . . . . . 0 0 . . . . . ~·-- . . . . . . . . . . .. ............. 6 ·-~ • Page 11 13· 2711338 NEW YORK CI:'l'Y POLICE FOUNDATION INC llP~~ii~'l Ba ance Sheet CheckHS chedule 0 contains a resoonse to anv auestlon In this Part X 7,192 , 310. 'Z1 7,135,711. 28 40,000, 29 ' 'l 6,323,544, 3,911,042. 40,000. .....-=· - l I· 30 31 32 14,368,021. 33 15,388 445. 34 10,274,586, 10 , 768 , 218. Form 990 (2012) Form 990 2012 ... NEW YORK CITY POLICB FOUNDATION INC Pa e 12 13-2711338 ...._.........._t Reconciliation of Net Assets [!] Check If Schedule 0 contains a response to any guestion In this Part XI ................ .................. ................ ..................................... 1 Total revenue (must equal Part VIII, column (A), line 12) ................................................. .................. .......... . 2 Total expenses (must equal Part IX, column (A), line 25) ................................................ ............................. . Revenue less expenses. Subtract line 2 from line 1 ................................................................................... . Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ............................ .. 3 4 5 6 7 8 9 10 4 Net unrealized gains (losses) on Investments ................................. ............... ........ .................................... . Donated services and use of facilities 5 Investment expenses ........... ............................................................................................... .................. .. Prior period adjustments .................. ........................................................ ............................. ............ ........ . Other changes In net assets or fund balances (explain In Schedule 0) ......................................................... Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, 7 column (B)) .. ..... ...... ............................................................................................................ ... ...... ......... .. JlP.art~XI!I Financial Statements and Reporting 7,712,956. 11,124,214. -3,411,258. 14,368,021. - 55,569, 190,000. 1 2 3 6 8 9 - 816,608. 10,274,586. 10 Check If Schedule 0 contains a response to any question In this Part XII .......... ...................... ......................................... .............. Yes 1 D D No D Accounting method used to prepare the Form 990: Cash [!] Accrual Other If the organization changed its method of accounting from a prior year or checked "Other, • explain in Schedule 0. 2a Were the organization's financial statements compiled or reviewed by an independent accountant? ................ .............. .... .. If "Yes, • check a box below to indicate whether the financial statements for the year were compiled or reviewed on a s2rate basis, consolidated basis, or both: U Separate basis Consolidated basis D D Both consolidated and separate basis b Were the organization's financial statements audited by an Independent accountant? ... .......................... .......................... .. If "Yes,• check a box below to Indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: [!] Separate basis D Consolidated basis D ~ c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of Its financial statements and selection of an Independent accountant? ..................... " .................... .. If the organization changed either Its oversight process or selection process during the tax year, explain in Schedule 0. 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth In the Single Audit Act and OMB Circular A·133? ............................................................................................................................. ............... . b If "Yes,• did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits exolaln whv In Schedule 0 and describe anv steos taken to underc:~o such audits .. ... .... .. .. .... .. .. ... .. .. .. .. .. ... .. .. . .. X ~ I I Both consolidated and separate basis _j_ ~ 2b L I ~-~ 2c X I~ - 3a h X 3b Form 990(2012) 232012 12·10.12 SCHEDULE A Public Charity Status and Public Support (Form 990 or 990-EZ) Complete tf the organlzaUon Is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. ._ Attach to Form 990 or Form 990-EZ. ._ See separ11te Instructions. Depar1ment of the T.-..y lntwnal Revenue Service 2012 Name of the organlzaUon NEW YORK CITY POLICE POUNDATION INC The ~nlzatlon Is not a private foundation because It Is: (For lines 1 through 11, check only one box.) L.J 3 4 D D 0 A church, convention of churches, or association of churches described In section 170(b)(1)(A)(I). A school described In section 170(b)(1)(A)(tl). (Attach Schedule E.) A hospital or a cooperative hospital service organization described In section 170(b)(1)(A)(III). A medical research organization operated In conjunction with a hospital described In section 170(b)(1)(A)(III). Enter the hospital's name, 5 0 An organization operated for the benefit of a college or university owned or operated by a governmental unit described In 1 2 city, and s t a t e : - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - section 170(b)(1)(A)(Iv). (Complete Part II.) D 1W 6 8 D sO D A federal, state, or local government or governmental unit described In section 170(b)(1)(A)(v). An organization that nonnally receives a substantial part of Its support from a governmental unit or from the general public described In section 170(b}(1)(A)(vl). (Complete Part II.) A community trust described In section 170(b)(1)(A)(vl). (Complete Part II.) An organization that nonnally receives: (1) more than 33 1/3% of Its support from contributions, membership fees, and gross receipts from activities related to Its exempt functions - subject to certain exceptions, and (2) no more than 33 113% of Its support from gross Investment Income and unrelated business taxable Income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part Ill.) 10 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 1 1 0 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described In section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11 e through 11h. eO a D Type I b D Type II c D Type Ill • Functionally Integrated d 0 Type Ill · Non·functlonally Integrated By checking this box, I certify that the organization Is not controlled directly or Indirectly by one or more disqualified persons other than f foundation managers and other than one or more publicly supported organizations described In section 509(a)(1) or section 509(a)(2). If the organization received a written detennlnatlon from the IRS that It Is a Type I, Type II, or Type Ill g supporting organization, check this box .......................................................................................................................................... Since August 17. 2006, has the organization accepted any gift or contribution from any of the following persons? h (I) A person who directly or Indirectly controls, either alone or together With persons described In Q~ and ~IQ below, (11) the governing body of the supported organization? .............. ......... ................................................................... 1-!-.:..m::L..I---+--A family member of a person described In (I) above? .......................................................................................... t-:-:JU:.:f4.--+--- No (vi) Is the (Ill) Type of organization lv) Is the organization (v) Did you nollly the organization In coL (vii) Amount of monetary (described on lines 1-9 n coL (I} listed In your organization In col (!)organized In the support above or IRC section ~overnlng document? (I} of your support? U.S.? (aee lnstructlona}) Yes No Yes No Yes No (II)EIN I~ .. \ . I~ LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 232021 12·04-12 Yes (lll) A 35% controned entity of a person described In (1) or Q~ above? ...... ........ ......... ...... ............ ...... ...... ........ .... .... .. . L1:..:1~.:U....-...I-Provlde the following lnfonnatlon about the supported organlzatlon{s). (I) Name of supported organization Total D 1'- I• . ~ Schedule A (Form 990 or 990-EZ) 2012 Section A. Public Support Calendar year (or flacal year beginning In)~ 1 Gifts, grants, contributions, and membership fees received. (Do not Include any "unusual grants.") ...... 2 Tax revenues levied for the organ· lzatlon's benefit and either paid to or expended on Its behalf ....... 3 The value of services or facilities fumlshed by a governmental unit to the organization without charge ... -~ lal2008 (b)2009 lcl2010 ldl2011 lel2012 4 , 237,785, 5,U7,173, 9,245 , 688 , 8 , 626 , 538 . 5,485,011 . 33,042,195 . 4,237,785 . 5 , 447,173 , 9 , 245,688, 8,626,538, 5,485,011, 33,042 , 195, lnTotal ·· ~ 4 Total. Add lines 1 through 3 .. ....... The portion of total contributions by each person (other than a governmental unit or publicly supported organization) Included on line 1 that exceeds 2% of the amount shown on Una 11 , column(f) '' ......... . .. s ..... ................. ·~· - " I~ I~ l ' I~ i 1 \ i ' I ..... l ... 8 Public support. &.etract Une 5 tom 11ne 4. I~ j I< ...-...- I• 10 , 178,232, 22,863,963 , ~ Section B. Total Support Calendar year (or flacal year beginning In)~ (8)2008 (b)2009 (dl2011 lel2012 lcl2010 5,485,011, 4,237 , 785, 5,447,173. 9,245,688, 8 , 626,538, 7 Amounts from line 4 .................. 8 Gross Income from Interest, dividends, payments received on securities loans, rents, royalties 252 , 277 , 188,297, 686,672 , 528,937 , 357,910, and Income from similar sources ... 9 Net Income from unrelated business activities, whether or not the business Is regularly carried on ... 10 Other Income. Do not Include gain or loss from the sale of capital 100,940, 567 . 273. 228 , 465 , 137,750 , assets (Explain In Part IV.) ............ ... 11 Total support. Add lines 7 through 10 -~ ., ·-~ ~ 12 Gross receipts from related activities, etc. (see Instructions) •••o•••• • ••4ooo •• • • 4o oooooe oo ooo o••• • •• • £••• • •• • • •••••••••••oooooo•o• 121 13 First five years. If the Form 990 Is for the organization's first, second, thlfd, fourth, or fifth tax year as a section 501 (c)(3) - ~-- ~ ~ ~ ~ - -- - (f) Total 33,042,195. 2 , 014,093, 467,995. 35,524,283. D 14 Public support percentage for2012 (line 6, column (f) divided by Une 11, column (f)).................................... 64 • 36 % 15 Public support percentage from 2011 Schedule A, Part II, line 14 ... .... ..... .... .. .. .. .... .. .. ..... .... ... .. .. .. ..... ... ... .... 74 • 6 3 % 168 33 1/3% support test· 2012. If the organization did not check the box on line 13, and line 14 Is 33113% or more, check this box and stop here. The organization qualifies as a publicly supported organization ..... ............................................................... ...................... ~[!] b 33 1/3% support tast • 2011. If the organization did not check a box on line 13 or 16a, and l ne 151s 33113% or more, check this box and stop here. The organization qualifies as a publicly supported organization ... ................................................................................ . 17a 10% ·facts-and·clrcumatances test - 2012. If the organization did not check a box on line 13, 16a, or 16b, and line 141s 10% or more, and If the organization meets the "facts-and·clrcumstances• test, check this box and stop here. Explain In Part IV how the organization meets the "facts·and·clrcumstances• test. The organization qualifies as a publicly supported organization ...... ....................................... ~ b 10% ·facts•and·clrcumatances test- 2011. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 Is 10% or more, and If the organization meets the "facts·and·clrcumstances• test, check this box and stop here. Explain In Part IV how the organization meets the "facts-and·clrcumstances• test. The organization qualifies as a publicly supported organization ....................... . 18 Private foundation. If the organization did not check a box on line 13, 16a. 16b, 17a, or 17b, check this box and see Instructions ........ . Schedule A (Form 990 or 990-EZ) 2012 D 232022 12·04· 12 Pa 3 (Complete only If you checked the box on line 9 of Part I or If the organization failed to qualify under Part 11. If the organization falls to auallfv under the tests listed below, clease comolete Part ID section A. Public Support Calendar year (or flacal year beginning In} .... 1 Gifts, grants, contributions, and membership fees received. (Do not Include any "unusual grants.") ...... 2 Gross receipts from admissions, merchandise sold or services per· formed, or facUlties fumlshed In any activity that Is related to the organization's tax-exempt purpose 3 Gross receipts from activities that are not an unrelated trade or bus-lness under section 513 ... ...... lal2008 lbl2009 lcl2010 (d) 2011 lel2012 en Total - ~···· 4 Tax revenues levied for the organ· lzatlon's benefit and either paid to or expended on Its behalf ...•..•..•.. 5 The value or services or facilities fumlshed by a govemmental unit to the organization without charge ... 6 Total. Add lines 1 through 5 ......... 7a Amounts Included on lines 1, 2, and 3 received from dlsquaUfled persons b Amounts Included on lines 2 llld 3 recelviMI from olhw than dlaqUIIIfliMI p. - - that •xceed the ~·· o! $5.000 or 1'K of the amount on l llle 131or they- .................. c Add lines 7a and 7b 8 Public support .. • • • • 0 . . . . .. . . . . . . . . . . . ..... ~ .........o6.\ ~ "iiir Section B. Total Support Calendar yur (or fiscal year beginning In) .... (a) 2008 (b)2009 fc}2010 (d) 2011 (e) 2012 (f) Total ..................... 9 Amounts from line 6 108 Gross Income from Interest, dividends, payments received on securities loans, rents, royalties and Income from similar sources b Unrelated business taxable Income (less settlon 511 taxes) from businesses acquired alter June 30, 1975 .............. ... c Add lines 10a and lOb ............ ........ 11 Net Income from unrelated business activities not Included In line 1Ob, whether or not the business Is regularly carried on ' ' ....... 12 Other Income. Do not Include gain or loss from the sale of capital assets (Explain In Part IV.) ............ 13 Total support. (Add 1"- e. 10c, 11. tnd 12:.1 14 First flve years. II the Form 990 Is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and atop her e ........... .. . .. ... ......... ......... .... ... ... ...... ... .. ....... ............ .. ...... ... ..... . .. .... .. ....... ... . .. ... .. ....... ................... .. .... .. .. .... .... ... -~~ ~ · Section C. Com utatJon of Public Su D ort Percenta e 15 Public support percentage for 2012 ~lne 8, column (I) divided by line 13, column (f)) ............................. ....... J--.=:=+---------!:.% 16 Public su ort ercenta from 201 1 Schedule Part Ill line 15 ............................................. ....... .... .. 17 Investment Income percentage for 2012 (line 1Oc, column (f) divided by line 13, column (f)) .. ....... ...... ......... 1-!!..f---------%!..:: 18 Investment Income percentage from 2011 Schedule A, Part Ill, Hne 17 ............................................... ....... L...:::....L...-------.:..::% 198 331/3% support teats· 2012. If the organization did not check the box on line 14, and line 151s more than33113%, and line 171s not more than 33 113%, check this box and atop here. The organization qualifies as a publicly supported organization ............................. . b 33113"AI support tests· 2011. If the organization did not check a box on line 14 or line 19a, and line 161s more than 33113% , and line 18 Is not more than 33 113%, check this box and stop here. The organization qualifies as a publicly supported organization ........... . 20 Private foundation. If the organization did not check a box on line 14, 198, or 19b, check this box and see Instructions ........ .... , .., ..... .. 232023 12· 04·12 Schedule A (Form 990 or 990-EZt 2012 NEW YORK CITY POLICE FOUNDATION INC Schedule A Identification of Excess Contributions Included on Part II, Line 5 2012 ** Do Not File •• *** Not Open to Public Inspection *** Excess Contributions Total Contributions Contributor's Name ~CLAYS CAPITAL 1,004,250. 293,764. FIELDS FAMILY FOUNDATION 1,651,250. 940,764. ~PKOJ\GAN CHASE r. CO 7,385,648, 6,675,162, ~E STARR FOUNDATION 1,867,000 . 1,156,514 , BMIOJ\ANT SAVINGS BANJt 1,533,000, 822,514 . EMBASSY OP UNITED ARAB !MIRATBS 1 , 000 , 000 , 289.514 . Total Excess Contributions to Schedule A, Part II, Una 5 223171 0~01 ·12 04. 0 -~ t• 0 • •• • o ••• I •4 I ••• ~-· . . I ~· I I I ,u I . . . . ~- I I • • I 0. I I 0 ••• ••• •••'1'1 • • • • o+• •~ . . . . . • • o ••• 0 -~ o •• I o "'" 0 0. 10,178,232. 0 I OMB No. Supplemental Financial Statements SCHEDULED (Form990) 1~5.Q047 2012 ..... Complete If the organization answered "Yes," to Form 990, Part IV, line 6, 7, B, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b• ..... Attach to Form 990. ..... See separate Instructions. Name of the organization Employer Identification number NEW YORK CITY POLICE FOUNDATION INC 13• l711 338 rganlzatlons Maintaining Donor Advised Funds or Other Similar unds or Accounts.complate 11 the organization answered "Yes• to Form 990, Part IV, line 6. (a) Donor advised funds 1 (b) Funds and other accounts 2 Total number at end of year ..................................,. ......... Aggregate contributions to (during year) 3 Aggregate grants from (during year) 4 Aggregate value at end of year 5 Old the organization Inform all donors and donor advisors In writing that the assets held In donor advised funds 6 are the organization's property, subject to the organization's exclusive legal control? ...................................................... Old the organization Inform all grantees, donors, and donor advisors In writing that grant funds can be used only • 4 •~• o ~ -- o& I 0 • •~ 0 I~ 0 0 0 • 0. I 0 r• o •• o H I·~ 0 • ·~ ~~ o ~·~···~ ..... . ~~ • l o L oo .o t o 0 o ' " ' ' •oo oooo '"'• f'•••• 0 ' 0 to oo 0 Yea D D Yea DNo No for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring lm 1 lsslble rivate benefit? .... ..................................................... ............ ............... ........ ................ .... ........... ....... . P,.!!!£0se(S) of conservation easements held by the organization (check all that apply). LJ Preservation of land for public use (e.g ., recreation or education) D D Protection of natural habitat D 0 Preservation of an h istorically Important land area Preservation of a certified historic structure Preservation of open apace Complete lines 2a through 2d If the organization held a qualified conservation contribution In the form of a conservat ion easement on the last 2 . day of the tax year. a Total number of conservation easements b Total acreage restricted by conservatlon easements ............................................................................ .. c Number of conservation easements on a certified historic structure Included In (a) .................................. .. J Held at the End of the Tax Year 2a 2b 2c d Number of consBIVatlon easements Included In (c) acquired after 8/17/06, and not on a historic structure 3 2d listed In the National Register ....................................................................................... _........................ . Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax 4 5 year .... - - - - - Number of states where property subject to conservation easement Is located ..... - - - - - Does the organization have a written policy regarding the periodic monitoring, Inspection, handUng of 6 violations, and enforcement of the conservation easements It holds? .........- ................................................................ Staff and volunteer hours devoted to monitoring, Inspecting, and enforcing conservation easements during the year ..... 7 Amount of expenses Incurred In monitoring, Inspecting, and enforcing conservation easements during the year ..... $ - - - - - - 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) 9 D and section ........................ ................................................................. _.. ........................................... DYes In Part XIII, describe how the organization reports conservation easements In Its revenue and expense statement, and balance sheet, and 170{h)(4)(B)(l~7 D Yea D ~ No No Include, If applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Organizations Malntalnl.n g Collections of Art. Historical Treasures, or Other Similar Assets. I.Pai:tillll Complete If the organization answered "Yes• to Form 990, Part IV, line 8. 1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report In Its revenue statement and balance sheet wor1 Employer Identification number Name of the organization NEW YORK CITY POLICE POUNDATION INC I!Rattilal 13-2711339 Fundralslng Activities. Complete If the organization answered "Yes" to Fonn 990, Part IV, line 17. Fonn 990·EZ filers are not required to complete this part. 1 Indicate whether the organization raised funds through any of the following activities. Check all that apply. a l:iJ Mall solicitations e b c d [LJ Internet and email solicitations f D ' [i] Solicitation of non·govemment grants [LJ Solicitation of govemment grants g [j] Special fundralslng events Phone solicitations [!] ln·person solicitations 2 a Did the organization have a written or oral agreement with any Individual (Including officers, directors, trustees or key employees listed In Fonn 990, Part VII) or entity In connection with professional fundralslng services? [i] Yes b If "Yes,* list the ten highest paid Individuals or entitles (fundraisers) pursuant to agreements under which the fund raiser Is to be compensated at least $5,000 by the organization. (I) Name and address of Individual or entity (fundralser) (II) Activity ~ ':V:O..CO:.~ contrlbuUOIIa? - EVENT ASSOCIATES 162 WBST 56TH S'l'RBBT, NEW YORK, NY Total Yes ~AL GALA ·················································································································· D No (vl Amount paid (lv) Gross receipts to or retained by) (vtlc Amount paid to or retained by) fundraiser from activity listed In col. (I) organization No X 2 ,622,750. 65,000, 2,557,750. .... 2,622,750 • 65,000, 2 , 557,750. 3 Ust aUstates In which the organization Is registered or licensed to solicit contributions or has been notified It Is exempt from registration or licensing. AL,AK,AZ,AR,CA,CO,CT,DB,PL,GA,HI,ID,IL,IN, IA,KS,KY,LA,MB,MD,MA,HI,MN,MS,MO MT,NB,NV,NH ,NJ ,NH,NY ,NC,ND,OH,OK,OR,PA,RI , SC,SO, TN, 'l'X,UT ,VT ,VA , WA,WV , WI,WY LHA Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. SBE PART IV FOR CONTINUATIONS 232081 01·07-13 Schedule a(Form 990 or 99o-EZ) 2012 ' (a) Event #1 (b) Event #2 ' (c) other events (d) Total events NONE (add col. (a) through ~ (event type) Ill ::J (event type) col. (c)) (total number) c Ill > Ill a: 1 Gross receipts ................. ......................... 2,622 , 750, 2,622,750, .................................. 2 , 428 , 750, 2,428,750 • ............ 194,000 , 194.000 • 226,260, 226,260, 2 Less: Contributions 3 Gross Income (line 1 minus line 2) 4 Cash prizes 5 Noncash prizes 6 Rent/facility costs ...... ......................................... II ~ 8. ....................................... ···································· ~ ti 7 Food and beverages e .............................. 0 8 Entertainment ·········································· 340 , 975 . 9 other direct expenses ······························ 10 Direct expense summary. Add lines 4 through 9 In column (d) ········································································ 11 Net Income summarv. Combine line 3 column (d), and line 10..... .. ........................................ ............... ...... ....... .... tP.IWI~I Gaming. Complete If the organization answered "Yes• to Form 990, Part IV,IIne 19, or reported more than $15,000 on Form 990.EZ, line 6a .... Ill ::J (b) Pull labs/instant bingo/progressive bingo (a) Bingo ~ 340 , 975 , 567,235) ·373,235, I! (d) Total gaming (add col. (a) through col. (c)) (c) other gaming Gl a: ~ 1 Gross revenue .......................................... 2 Cash prizes ············································· ! 3 Noncash prizes e 4 Rent/facility costs ti i5 o o o Hoooo oOooo o •o• ••• •••••o fio~ o•• •• •ooo • 0 ••••• ••••••••• • 5 other direct expenses · -~ •••••• ••• •••• •• • ··············-··············· .......................................... ~Yes % lbJYea 0No DNo 6 Volunteer labor 7 Direct expense summary. Add lines 2 through 5 In column (d) 8 Net aamina Income summarv. Combine line 1 columnd and llne7 ~-- •O•Oo• oo 0 o oo i % bJYea 0No 0 0 1 100 0 o 00 • ••4 o • o.o.o o i O • o o .. . . to o t . . . . . ~- . . . . .. .. .. . . . . . . . . 00 -~ .' • • % • • •t • , ....._.,I o 0 0 o oo t • • • • • ••• •• • • • • • • • • • • • • • ••~ • • o • • ••• • .... 1 ...... . If ) .... -----------------r--...----r-,....-- 9 Enter the state(s) In which the organization operates gaming activities: a Is the organization lk:ensed to operate gaming activities In each of these states? .. ... ........... .... ... ... ............... ............... .... blf"No;~plaln: 0 Yes U No -------------------------------------------- D D 10a Were any of the organization's gaming lk:enses revoked, suspended or terminated during the tax year? ........ ... ........... ..... Yes No b II "Yes,· explain: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Schedule G (Form 990 or 990-EZ) 2012 Schedule G Foon 990 or990· 2012 NEW YORK CITY POLICE FOUNDATION INC 11 Does the organization operate gaming activities with nonmembers? ................................................................................. 12 Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed ·I:I . to edminlster charitable gaming? ....... ... . ... .......... .............. ... .. ......•... ......... .... ............ .................•..• •.... ...... .... ........ .......... 13 :::::.::::yof~~-· ...~-~".':'~~- • No 0 • b All outside facility ... .. ...... .. .... ... ...... .... .. .... ........ ... .... .... ....... .... .•...... ...... ........ ........ ... ...... ..... .. ............ .............. .• ......•.. .... . 14 Enter the name and address of the person who prepares the organization's gaming/special events books and records: om u o m •• ••• • ••• • ••••• • • m o oo • 0 mO uUO u OOOUOOOUO 00 Yes D No . % Name~---------------------------------------------------------------------------------Add~~~--------------------------------------------------------------------------15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? .................. D Yes D No b If "Yes, • enter the amount of gaming revenue received by the organization ~ $ - - - - - - - and the amount of gaming revenue retained by the third party ~ S - - - - - - c If "Yes,• enter name and address of the third party: Name~----------------------------------------------------------------------Addre~~--------------------------------------------------------------------16 Gaming manager Information: Name~-------------------------------------------------------------------------Gaming manager compensation ~ $ - - - - - - - - De~~ofserv~esprovlded~ D Otrector/otflcer D -------------------------------------------------------------------- Employee D Independent contractor 17 Mandatory distributions: a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? ........................................................................................................... ............................ D Yes D No b Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent In the o anizatlon's own exem t activities durin the tax ear Supplemental Information. Complete this part to provide the explanations required by Part I, line 2b, columns ~tij and (v), and Part Ill, lines 9, 9b, 10bl 15bl 15cl 16, and 17b, as applicable. Also complete this part to provide any additional Information (see Instructions). P.artfiV SCHIDULS G1 PART I 1 LINE 28, LIST OF TEN HIGHEST PAID PUNDRAISERS 1 (I) NAME OF FUNDRAIS!R : EVSNT ASSOCIATES (I) ADDRBSS OP PUNDRAISER : 162 WEST 56TH S'l'P.BET 1 NEW YORK, NY 232Da3 01·07· 13 10019 Schedule G (Form 990 or 990·EZ) 2012 OMe No. 1545-0047 SCHEDULE I (Form990) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States 2012 ~ J Complete If the organization answered "Yes• to Form 990, Part IV, line 21 or 22. ~Attach to Form 990. I Name of the organization llP.8rt II!I Employer Identification number NEW YORK CITY POLICB FOUNDATION INC General Information on Grants and Assistance 13-2711338 1 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' efiglbirrty for the grants or assistance, and the selection 2 criteria used to award the grants or assistance? ........................ Describe In Part IV the o anization's rocedures for monltorin the use of rant funds in the United States. 00 . . .......... 00 . . . 00 oooo. 0 0 00 0 00 . 00 oo · . . . . . . . . . . . . . . . oo . . oo . . . . . . . . . . . . . . . . 00 00 0000. 00 0 0 . . . . . .... ... • .. .... .... .. .. .. .. • .... ......... . .. . ... • ... . .. . • .. • • [ [ ] Yes 0No recipient that received more than $5,000. Part II can be duplicated if additional space Is needed. 1 (a) Name and address of organization or government (b)8N (c) IRC section If applicable (d) Amount of cash grant (e) Amount of non-cash assistance . !~JM8U100 OT valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance NYPD INTBLLIGBNCB DIVISION UO 58TH S'l'RBBT BROOitLYH, NY 11220 13-6400434 1,000,000. o. NYPD ORGAN!ZBD CRIMB BUREAU 1 POLICB PLAZA NEW YOlUt, NY 10038 rHB IN'l'BRNATIONAL LIAISON PROGRAM BNABLBS THB NYPD ro STATION DBTBCTIVBS rHROOGBOOT THB WORLD TO l'BB GtlN STOP PROGRAM PAYS REWARDS TO CIVILIANS WHO rtJRN TRBIR GONS IN TO TRB 13 - 6400434 188,449 . o. ~PD . 2 3 LHA Enter total number of section 501(c)(3) and government organtzatlons listed in the line 1 table ........................................................................................................... ~ -----~~ Enter total number of other organizations listed In the line 1 table ............. oo•. ~ 2. 00 . . . . . . . . . 00 For Paperwork Reduction Act Notice, see the Instructions for Form 990. SBB PART IV POR COLUMN (H) DESCRIPTIONS 232101 12· 18-12 00 00 . . . . . . . . . . .. • • • •• • • • "''.. .. • .. • .. . . . . . . . . . . . . . , .. • . . . . . • . . . .. •• • . . . • •• • . . .. •• .. . . . . . . . • Schedule I (Form 990) (2012) 13-1711338 (a) Type of grant or assistance (b) Number of recipients CRIME STOPPERS AWARDS f'rpartliv·l (d) Amount o f non· cash assistance 18 138,310 . o. 6 33,450. o. 1741C 2,208,450. o. SCHOLARSHIP AWARDS HARDSHIP GRANT (c) Amount of cash grant (eL Method of valuation (boo , FMV, appraisal, other) p 2 (f) Description of non-cash assistance Suoolementat Information. Comolete this oart to Drovide the information reQUited in Part I, line 2, Part Ill, column (b), and anv other additional information. SCHBDIJLB I , PART I, LINB 2 : RBCBIPTS ARB PROVIDBD ON A PERIODIC BASIS TO THB POCNDA'l'lON BY THB NYPD ONITS THAT RBCBIVED THB GRANTS. THB llBPORTS ARE RBVJ:BWBD TO BNSURB THAT PROGRAM OBJBCTIVBS ARB BRING ACHIBVBD . PART II, LINB 1, COLUMN (H) : NAMB OP ORGANIZATION OR OOVBRNMBNT : NYPD INTBLLIOBNCB DIVISION (H) PtJRPOSB OP GRANT OR .ASSISTANCE: 'l'KB INTBRNA'l'IONAL LIAISON PROGRAM BNABLBS THB NYPD TO STATION DB'l'BCTIVBS THROUGHOO'l' 'l'HB WORLD TO WOJUt WI'l'K LOCAL LAW BNPORCBHBNT ON TERRORISM RBLA'l'BD INCIDBNTS. 232102 12- 111- 12 Schedule I(Form 990) (2012) Compensation Information SCHEDULEJ (Fonn 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees ~ Complete If the organization answered ''Yes• to Form 990, Part IV, line 23. ~ Attach to Form 990. . . See HDIII'&t• lnstrucUons. Depertmenl ollhll lnNISUI)' lnlemal Revenue Sen/Ice Name of the organization NEW YORK CITY POLICE FOUNDATION INC l~f811~1.11 OMB No. 1~5-11047 1Employer Identification number 1 13 - 2711338 Questions Regarding Compensation Yes I~ Part VII, Section A, line 1a. Complete Part Ill to provide any relevant Information regarding these Items. Flrst-class or charter travel Housing allowance or residence for personal use D D D D Travel for companions Tax indemnification and gross-up payments Discretionary spending account D D D D No I' I~ 1a Check the appropriate box(es) If the organization provided any of the following to or for a person listed in Form 990, i' ' I ~• I I~ Payments for business use of personal residence Health or social club dues or Initiation fees ' lr I~ Personal services (e.g., maid, chauffeur, che~ 1r b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or 2 reimbursement or provision of all ofthe expenses described above? If "No." complete Part Ill to explain ......... ........ ...... .... ..... . Old the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors, 1b trustees, and the CEO/Executtve Director, regarding the Items checked in line 1a? .............................................................. . 2 ~ 3 Indicate whfch, If any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part Ill. ~ Compensation committee D D 4 Independent compensation consultant Form 990 of other organizations D D ~ Written employment contract Compensation survey or study Approval by the board or compensation committee jll ' .' ~ ' 1 I I II ___, !. . 4a a Receive a severance payment or change-of-control payment? ...- ............................................................. .......................... . b Participate In, or receive payment from, a supplemental nonqualifled retirement plan? ............................................................ ' I I 5 For persons listed In Form 990, Part VII, Section A. line 1a, did the organization pay or accrue any compensation contingent on the revenues of: a The organization? ........... ..................................................... ................... ........ .................................................. ................ .. b Any related organization? .. .............................................. ............. ..... .................... ....... ........ ........... ... ............................... . If "Yes• to line Sa or 5b, describe In Part Ill. 6 For persons listed In Form 990, Part VII, Section A. line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: L I - X 1 ' ' l....._j ... X 5a 5b rl ~ 1- ' a The organization? ................. ... ......................... ................................. ................... ........... ........... ................................ ....... . 6b b Any related organization? ............................ ........................................................................ ............................................. .. If •yes• to line 6a or 6b, describe In Part Ill. Ia..7 For persons listed In Form 990, Part VII, Section A. line 1 a, did the organization provide any non·fixed payments not described In lines 5 and 67 If "Yes." describe In Part Ill ................................ ............... ........ ............................................ Were any amounts reported In Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the 7 Initial contract exception described In Regulations section 53.4958-4(a)(3)? If "Yes; describe In Part Ill ........ ......................... 8 9 X ' 8a 8 I X 4b 4c c Participate In, or receive payment from, an equity-based compensation arrangement? ............................................................ If "Yes• to any of lines 4a·c, list the persons and provide the applicable amounts for each Item In Part Ill. Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5-9. I 11 1 During the year, did any person listed In Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: ~ 1: X ~ . ,.....__ X X __j If. X X If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described In 9 ................... ........... ........ ... ................ .. .......................... .. Reaulatlons section 53.4958-G!c)? Schedule J (Form 990) 2012 LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. 232111 12-111-12 Schedule J Fonn 990 2012 [Pinrll NBW YORK CITY POLICH POONDATION INC 13-2711338 Pa e 2 OffiCers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies If additional space Is needed. For each Individual whose compensation must be reported In Schedule J, report Compef1sation from the organization on row (i) and from related OfgBnlzations, described In the Instructions, on row (il). Do not list any Individuals that are not listed on Fonn 990, Part VII. Note. The sum of columns (B)(i){lii) for each listed individual must equal the total amount of Fonn 990, Part VII, Section A. line 1a, appHcable column (0) and (E) amounts for that Individual. (B) Breakdown of W·2 and/or 1099-MISC compensation fiiJ Bonus& (I) Base compensation (A) Name and Trtle (Ill) Other reportable compensation Incentive compensation (l) SUSAN L BIRNBAUM PRBSIOBN'l' r. CEO ( 2) GRBOO ROBKRTS {I) 191,089. [(II) o. (I) 180,523. KXKCU'l'IVK DIREC'l'OR Ifill o. o. o. o. o. (C) Retirement and other deferred compensation (D) Nontaxable (E} Total of columns benefits (B}(i)-(0) (F) Compensation reported as deferred In prior Fonn 990 a,ooo. o. 10,675. 32,549. 242,313. o. o. o. o. o. 7,000. 10,133. U,060. 211,716. o. o. o. o. o. o. (i) [(II) (I) I(IU (I) I(II) (I) [(II) . fl) 1(11) (I) [(II} (I} [(li) {I) [(U) (I) I(II) (I} Ion (I) I(II) (I) Iun (I) [(il) fl) Itil) Schedule J (Form 990) 2012 Schedule J (Form 990) 2012 NBW YORit CITY POI.ICB POONDA'l'ION INC 13-2711338 Page3 Complete this part to provide the infonnatlon, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part ll.Aiso complete this part for any additional information. Schedule J (Form 990t 2012 232U3 12-10.12 Noncash Contributions SCHEDULE M {Fonn 990) OMB No. 1545.()047 2012 ._ Complete If the organizations answered "Yes" on Form n;;--.--. •.o(i Utillel 990, Part IV, lines 29 or 30. ._ Attach to Form 990. O_.tment of the Treasury lnt..W Revenue Sin/a - 'E" Name of the"'~''""'"''' I NEW YORK C'I'l'Y POLICE POONDAT'ION INC I•P.art ll, .1 Types ot • ,.....,..., •7 Ch~lf ~~ntrtbutlon (b) Number of Noncash amounts reported on appllcable contribUUons or !items ,........rlk> ..... IForm 990. Part VIII. line 1o 3 Art • Works of art •• • • • • • • •• • r•• " •• t••• o. Art • Historical treasures ............................ Art • Fractional Interests .............................. 4 5 8 Books and publications .............................. Clothing and household goods Cars and other vehlclas 7 Boats and planes ....................................... Intellectual property ............... .............. ......... 1 2 8 9 10 11 ~-~ • •· ~ ~~ J 1number '""'' 13-:.1711338 (d) Method of determining noncash contribution amounts ~·· •~ · ~~·· .................... .............. · · · · ~············ ·~ Securities · Publicly traded ......................... Securities • Closely held stock ..................... Securities • Partnership, LLC, or trust Interests o o •+•••• • • o o o o .o o 00 0 o-~4 0 ~-~ 0 ~I 0 • • • t ~ 0 0 • • ~·~ 12 13 Securities • MlsceUaneous ··~···- · ·······~······· Qualified conservation contribution • Historic structures 14 15 16 Qualified conservation contribution · Other h•·············6100000····.. ·····~·· Real estate • Residential ... I I 0 I 0 r • I··~ • • o I rP• I ~ o o- o-~~· · ............................. ................. , ...................... Real estate • Commercial 17 18 19 Real estate • Other 20 21 Drugs and medical supplies ........................ Taxidermy 22 23 Historical artifacts •• • • • • • •• •••••••Op• •p• •••· ••••oo •• • • Scientific specimens 24 Archeological artifacts 25 26 Tf 28 Other 29 Number of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement ... ... ... .. . Collectibles .................. ................... ,.......... Food inventory ........................... ....... .......... ~ ................................................. Other Other Qth_er . .. .... Po • • • o •O 0 t . I I 0 PO~ I '0~ po- o o • o oo o oo-o 0 o oo o .ooo o o o • u • • • • • o oooooooo- o- oo- ! 1 X 200 39 "7!_0_._ 3 ,598 ( PURNITURE ) ) ) X 1 3 ,130. ( EQIJIPMBNT ) X 1 I I ( M'ICROSOPT AZU ( VACC'INB DOSES :.1,400 ~ rw. nw PMV rw 29 I Yes No 30a During the year, did the organization receive by contribution any property reported In Part I, lines 1·28 that It must hold for at least three years from the date of the Initial contribution, and which Is not required to be used for exempt purposes for the entire holding period? ......................................... .......................................................................................................... b If ·ves, • describe the arrangement In Part II. 31 Does the organization have a gift acceptance policy that requires the review of any non-standard contributions? .................. I~ ---31 If I X i.......J X 32a Does the organization hire or use third parties or related organizations to solicit, process, or sen noncash contributions? o- o o o,. o o, 0 0 I o 0 0 1 0 OO I poo• ..... ro-; f o 0 0 • o o oo o o ,. o o 0 0 I , 0 I 0 000 0 o o o oo o o- 0 0 I 0 0 I 0 0 I I o o o- o o Oo.O 0 0 ~ 00 ~·· o o o- o ,_,_ o o o- 0 0 0 . o- o- o o o- o • o . 0 0 • • 0 A •~ 0 ~ ~ . r po- ... 5 • + • o ~ • ~ ~ 0 0 ·~ 0 • • I ··~ H b If ·vas,• describe In Part 11. 33 If the organization did not report an amount In column (c) for a type of property for which column (e) Is checked, . .. LHA 23214 1 12·20-12 ·In Part II . For Paperwork Reduction Act Notice, see the Instructions for Form 990. ~ -. .~' o ~ u • •~ 0 • • 4 DltJ Schedule M (Form 990) (2012) Schedule M Fonn 990 2012 NEW YORX CITY POLICE FOUNDATION INC 13·2711338 Pa e 2 Supplemental Information. Complete this part to provide the lnfonnatlon required by Part I, lines 30b, 32b, and 33, and whether the organization Is reporting In Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additlonallnfonnatlon. 232142 12·20-12 Schedule M (Form 990t (2012) SCHEDULEO (Form 990 or 990-EZ) Supplemental Information to Form 990 or 990-EZ OMS No. 1545·0047 Complete to provide Information for responses to specific questions on Form 990 or 990-EZ or to provide any addltJonallnformation• .... Attach to Form 990 or 990-EZ. Name of the organization 2012 Employer Identification number NEW YORK CXTY POLICE FOUNDATION INC 13- 2711338 FORM 990, PART X, LINE 1, DESCRIPTXON OF ORGANIZATION MISSION : OP NEW YORK CITY, FORK 990 , PART III , LINE 1, DESCRIPTION OF ORGANIZATXON MXSSION: THE NYPD KEEP PACE WITH RAPXDLY EVOLVING TECHNOLOGY , STRATEGIES AND TRAINING, PORK 990, PART VI, SECTION A, LINE 2: ALEXANDBR H TISCH , TROST!! & ANDREW H TISCH , TRUSTEE - FAMILY RELATIONSHIP BENJAMIN J WINTER, TRUSTEE & DAVID S WINTER, TRUSTEE ~ FAMILY RELATXONSHIP PORK 990 , PART VI , SECTION B, LINE 11: THE PORK 990 IS PREPARED BY AN INDEPENI)ENT ACCOUNTING PIRM AND IS REVIEWED BY THE EXECUTIVE DIRECTOR, PRESIDENT & CEO AND 'l'HB AUDIT COMMITTEE CHAIR OP THE NBW YORK CITY POLICE FOUNDATION BEFORE IT IS DISTRIBUTED TO THE BOARD OP TRUSTEES, CHANGES TO THE PORK ARE MADE BASED ON THEIR RECOMMENDATIONS, THE PORK IS ONLY DISTRIBUTED APTER THESE REVIEWS ARE COMPLETED, A COPY OP THE PINAL PORK IS BHAILBD TO ALL MEMBERS OP THE BOARD PRIOR TO PILING WITH THE IRS, PORK 990, PART VI , SECTION B, LINE 12C: MEMBERS OP THE BOARD, AS WELL AS ALL OFFICERS AND ALL EMPLOYEES , ARE REQUIRED TO SIGN WRITTEN CONFLICT OF IN'l'BREST STATEMENTS ON AN ANNUAL BASIS AT THE BEGINNING OF EACH CALENDAR YEAR, ANY CONFLICTS ARE DISCLOSED IN WRITING TO THE CHAIRPERSON OP THE BOARD AND APPROPRIATE ACTION IS TAKEN TO RESOLVE ANY CONFLICTS, INCLUDING REQUESTING 'l'HB INTERESTED PERSON TO RECUSE ONESELF FROM VOTING AND LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 232211 01·04·13 Schedule 0 (Form 990 or 990-EZ) (2012) Schedule 0 Fonn 990 or 990Name of the organization Pa e 2 Employer Identification number NEW YORK CITY POLICE FOUNDATION INC PARTICIPATING IN THE BOARD DISCUSSIONS OF SUCH INT&RBSTS, 13- 2711338 A COPY OF EACH DISCLOSURE STATEMENT SHALL BE AVAILABLE TO ANY TRUSTEE OF THE FOUNDATION ON REQUEST, FORM 990, PART VI, SECTION B, LINE 15: THE INDEPENDENT COMPENSATION COMMITTEE MEETS AS NEEDED TO REVIEW AND APPROVE THE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT AND EXECUTIVE DIRECTOR THROUGH THE USB OF COMPARABLE DATA TO DETERMINE THE GOING MARKET RATE FOR COMPARABLE POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS, THE PROCESS FOR COMPENSATION DETERMINATION IS DOCUMENTED CONTEMPORANEOUSLY IN THE ORGANIZATION'S RECORDS, FORM 990 , PART VI, LINE 17, LIST OF STATES RECEIVING COPY OF FORM 990: AK,AL,AR,AZ,CA,CO,CT,DC,DB,PL,GA,HI,IA,ID,IL,IN,KS,KY,HA,MD,MB,MI,MS,MN,MO MT,NC,ND,NE,NJ,NH,NM,NV,NY,OH,OK,OR,PA,RI,SC,SD,TN,TX,UT,VA,VT,WA,WI,WV,WY FORM 990, PART VI, SECTION C, LINE 19: THE FORM 990 IS AVAILABLE UPON REQUEST, THERE IS ALSO A LINK TO THE GUIDESTAR WEBSITE ON THE HOME PAGE OF THE FOUNDATION'S WEBSITE, WH&RB THE 990 CAN BE OBTAINED, COPIES OF GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, FORM 990, PART IX, LINE 11G, OTHER PEES: OTHER I PROGRAM SERVICE EXPENSES MANAGEMENT AND GENERAL EXPENSES FUNDRAISING EXPENSES TOTAL EXPENSES 232212 01 ·0<1·13 4,323,590, 202,043, o. 4,525,633, Schedule 0 (Form 990 or 990·EZ) (2012) Schedule 0 Fonn 990 or 990· Name of the organization Pa 2 Employer Identification number ll- 2711338 NEW YORK CITY POLICE FOUNDATION INC 'l'OTAL OTHBR PBBS ON FORM 990, PART IX, LINB 110, COL A 4 , 525,633, FORM 990, PART XI, LINB 9, CHANGES IN NBT ASSETS s DONATED S!ltVICBS INCLODBD IN EXPENSES IN AUDITED PS - l9D, DOD, TRUNSPBR OP FUNDS TO PIGOSKI DAUGHTERS TRUTS INCLUDED IN AUDITED FS - 626 , 608, TOTAL TO PORH 990 , PART XI , LINB 9 - 816 , 608, 232212 01·04-13 Schedule 0 (Form 990 or 990·EZ) (2012) 8868 Form (Rev. January 2013) O.P~ttment of the Treuul'/ Application for Extension of Time To File an Exempt Organization Return Int.,... Revenue s.rvtc. OMB No. 1545·1709 ~ File a separate appllcaUon for each return. • If you are fltlng for an Automatic 3-Month Extension, complete only Part land check this box ......................................................... • If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form). ~ [i] Do not complete Part 11 unless you have already been granted an automatic 3·month extension on a previously filed Form 8868. Electronic filing (e-ffie) . You can electronlcafty file Form 8868 If you need a 3·month automatic extension of time to tHe (6 months for a corporation required to file Form 990·T), or an additional (not automatic) 3·month extension of time. You can electronically file Form 8868 to request an extension of time to file any of the forms listed In Part I or Part II with the exception of Form 8870, Information Retum for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS In paper format (see lnstl\lctions). For mora detans on the electronic filing of this form, visit www.ftS. ovlefile and click on e-fi/e for Charities & Non rofits. A corporation required to file Form 990-T and requesting an automatic 6-month extension • check this box and complete Part I only ................................................................. .................................................................................. ....................................... ~ All other COtp018tions (Including 1120-C filetS}, partnetShlps, REM/Cs, and trusts must use Form 7004 to request an extension of time to file Income tax returns. Type or print Name of exempt organization or other filer, see Instructions. Employer Identification number (EIN) or NBW YORK CITY POLICE FOUNDATION INC Fn.by the . dUe dal•lcr ftMng )'OIW .. retum. S• ~ D 13-2711338 Number, straet, and room or suite no. If a P.0. box, see lnstl\lctlons. 555 FIFTH AVENUE, 15TH PLOOR Social security number (SSN) City, town or post office, state, and ZIP code. For a foreign address, see lnstnJCtions. NIW YORK, NY 10017 ................................................... ~ Enter the Return code for the return that this appHcatlon Is for (file a separate application for each retum) AppllcaUon Is For Form 990 or Form 990·EZ Form990·BL Form 4720 ~ndlvlduan Form990-PF Form 990-T (sec. 4000 or 40Q{ID_trust) Form 990·T (trust other than above) KARLA MANNINO Return Code 01 02 03 04 05 06 Return Code 07 AppllcaUon Is For Form 990-T {corporation} Form 1041·A Form4720 Form5227 Fonn6069 Form8870 08 09 10 11 12 • The books arelnthecareof ~ 555 FIFTH AVENUE, 15TH FLOOR - NBW YORJt, NY 10017 Telephone No. ~ (212) 751-8170 FAXNo. ~ • If the organization does not have an office or place of business In the United States, check this box ................................................... ~ • If this Is for a Group Retum, enter the organization's four digit Group Exemption Number (GEN) • If this Is for the whole group, check this box ~ If It Is for part of the group. check this box ~ and attach a list with the names and EINs of all members the extension Is for. I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until 1 FEBRUARY 15 , 2014 , to file the exempt organization retum for the organlzaUon named above. The extension D 0 . Is for the organization's return for: calendar year or ~ [i] tax year beginning JtJL 1, 2012 ~D 2 D , and ending _JUN __3_0..:·~2-0l_J_ _ _ _ _ __ If the tax year entered In Une 1 Is for less than 12 months, check reason: Change In accounting period D D Initial return 0 Analretum 3a If this application Is for Form 990-Bl, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any o. 3a $ nonrefundable credits. See Instructions. b If this application Is for Form 99D-PF, 990-T, 4720, or 6069, enter any refundable credits and 0, 3b $ estimated tax_rn._ments made. Include any Prior year overpayment aHowed as a credit. c Balance due. SUbtract line 3b from line 3a. Include your payment with this form, It required, o. 3c by using EFTPS (Electronic Federal Tax Pavment Svstem\. See Instructions. caution. If you are solng to make an electronic fund withdrawal with this Form 8868. see Form 8453·EO and Form 8879-EO for payment Instructions. LHA For Pr ivacy Act and Paperwork Reduction Act Notice, see Instructions. Form 8868 (Rev. 1·2013) s 223141 01-:l1· 13 Form IRS a-file Signature Authorization for an Exempt Organization 8879-EQ Fer c:alenda- y- 2012, cr llae.l y.- beginning JUL 1 • 2012. 111d ending OMB No. 1545-1878 JUN 3 0 2012 ,20 13 ._ Do not send to the IRS. Keep for your records. Name ol exempt organiZaUon Employer ldentlllcation number NEW YORK CITY POLICE FOUNDATION INC Name and title of officer SUSAN L BIRNBAUM PRESIDENT t. CEO lthrt!UI 13- 2711338 Type of Return and Return Information (Whole Dollars Only) Check the box for the retum for which you are using this Form 8879·EO and enter the applicable amount, If any, from the retum. If you check the box on line 1a, 2a, 3a, 4a, or 5a, below, and the amount on that line for the retum being filed with this form was blank, then leave line 1b, 2b, 3b, 4b, or 5b, whichever Is applicable, blank (do not enter .0·). But, if you entered .0· on the retum, then enter.(). on the applicable line below. Do not complete more than 1 line In Part I. 1a Form 990 check here ._ [i] 2a Form 990·EZ check here ~ D 38 Form1120·POLcheckhere ._ 48 Form 990·PF check here ._ 5a Form 8868 check here ._ D UPaar.tJUI I D 7712956 b Total revenue, If any (Form 990, Part VIII, column (A), IIne12) ..................... 1b b Total revenue, If any (Form 99Q.EZ, line 9) ..... ............ .......... ......... ...... 2b - - - - - - - - D b Totaltax(Form1120·POL,line22) ................................................ 3b - - - - - - - b Tax based on Investment Income (Form 990-PF, Part VI, line 5) ......... 4b - - - - - - - b Balance Due (Form 8888, Part I, line 3c or Part II, line 8c) ........ ...•... ....... •. 5b -------- Declaration and Signature Authorization of Officer Under penalties of pe~ury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2012 electronic retum and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount In Part I above Is the amount shown on the copy of the organization's electronic retum. I consent to allow my Intermediate service provider, transmitter, or electronic retum originator (ERO) to send the organization's return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay In processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and Its designated Financial Agent to Initiate an electronic funds withdrawal (direct debit) entry to the financial Institution account Indicated In the tax preparation software for payment of the organization's federal taxes owed on this retum, and the financial Institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-a88-353-4537 no later than 2 business clays prior to the payment (settlement) date. I also authorize the financial Institutions Involved In the processing of the electronic payment of taxes to receive confldentlallnformatlon necessary to answer Inquiries and resolve Issues related to the payment. I have selected a personal Identification number (PIN) as my signature for the organization's electronic retum and, If applicable, the organization's consent to electronic funds withdrawal. Officer's PIN: check one box only [j] I authorize CITRIN COOPERMAN t. COMPANY, Lt..P to enter my PINl 55515 Enter five number~ , bul do not enter all zero• EROilrm name as my signature on the organization's tax year 2012 electronically filed return. If I have Indicated within this return that a copy of the retum Is being filed with a state agencyOes) regulating charities as part of the IRS Fed/Stale program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen. D As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2012 electronically filed retum.lf I have Indicated within this return that a copy of the retum Is being flied with a state agency(les) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the retum's disclosure consent screen. ONlcer's signature ._ I'P.ilf\~111 Date ._ - - - - - - - - - - - - - - certffication and XuthenUcatlon ERO'a EFINIPIN. Enter your slx·dlglt electronic filing Identification number (EFIN) followed by your five-digit self·selected PIN. 13413212345 do not enter all zeroa I certify that the above numeric entry Is my PIN, which Is my signature on the 2012 electronically flied retum for the organization Indicated above. I confirm that 1am submitting this return In accordance with the requirements of Pub. 4163, Modernized a-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. Date ._ ERO's signature ._ 11/15/13 ERO Must Retain This Form - See Instructions Do Not Submit This Form To the IRS Unless Requested To Do So LHA For Paperwork Reduction Act Notice, see Instructions. 223051 11·0~12 Form 8879-EO (2012) TAX RETURN FILING INSTRUCTIONS NEW YORK FORM CHAR500, ANNUAL FILING REPORT FOR THE YEAR ENDING ..... __ g:~~....~..9..!.....~ .9..~ .~ ........ Prepared for New York City Police Foundation Inc 555 Fifth Avenue, 15th Floor New York, NY 10017 Prepared by Citrin Cooperman & Company, LLP 529 Fifth Avenue New York, NY 10017-4683 Mall tax return to New York State Department of Law Charities Bureau - Registration Section 120 Broadway New York, NY 10271 Return must be mailed on or before November 15, 2013 Special Instructions New York Form CHARSOO must be signed and dated by both of the authorized individuals. Also be sure that the attached copy of federal Form 990 has been properly signed and dated. Enclose a check for $775 made payable to NYS Department of Law. Include the organization's state registration number(s) on the remittance. 200082 05-01-12 Form Annual Filing for Charitable Organizations CHAR500 New Yor1< State Department of Law (Office of the Attorney Genera~ Charities Bureau • Registration Section 120 Broadway New York, NY 10271 http://www.charttlesnys.com •1RIS T_l)rm!UI:ID ~,. ·ArtiCfe,7·A:-ErriJ!and dualftle11 i (~"ces forms 0~.~97, J '--"CHAR1010.arld:01Wl006) 13· Gil(ter_allntCifrMtl~l -....- a. For the fiscal year beglnnlrJg (mmlddlyyyy) 6 -- ~- 07/01/2012 -~- "" - ~ and ending (mmlddlyyyy) ·~ Initial filing Final fillng Amended filing NY registration pending • -- d. Fed. employer 10 no. (EIN) 13-2711338 Number and street (or P.0. box II mall not delivered to street address) 555 FIFTH AVENUE, 15TH PLOOR I Room/suite City or town, state or country and ZIP + 4 NEW YOrut NY 10017 certtrication'NIOSign•UW.. R~lreif ·;:-..... ---:.::: J-."! l ~ a~n to ~RuliUc lnsP.Jctlon 06/30/2013 b. Check Happlicable for NYS: c. Name of organization Address change NEW YORX CITY POLICE FOUNDATION INC Name change D D D D D D 2012 e. NY State registration no. 01-69-53 f. Telephone number 212 751-8170 g. Email ~NGiNYCPOLICEPOUNDAT - ---· ---~· ~ - ~ We certify under penalties of perjury that we reviewed this report, Including all attachments, and to the best of our knowledge and belief, they are true, correct and complete In accordance with the laws of the State of New York applicable to this report. lt!-1~esideiifOf·AUthDrizad O!flcer • 1:~~~~f ~nclii-Offlaer or Jreas. 1 SUSAN L BIRNBAUM ~ , ~- I SIQMIIn l'rtnle C:nmmunoty l'rofco••n.r~1 l.ol\V Enfurc<1Tk:nr l'cl>\llnnd cusr~: Sr~ff sabn<"ll l'ayrnll 11X<'ll 11l cmplnyc~,. \'1Jcutapinjt inrcrrnj::lti•m projc.:cl lnt<111arion1l b:l"'"" pn•s;r:un t lt'lic<-r Jl,·ccr F'!:'"'L' ~clutiJ~hop funJ NYI'D :!11~1 ~lr.ri<'J,'IC pbn ( iun JIUf> I'"'J..'I'3m ln-km.J 1nJ n1hcr misc~n•nc.:ou> .Jun.ttiuns Cromc sh'I'Jio:lll l'C: J.."-'R huy·b:tcl: l'rH!:rltn Och4 .U\ Tnt~l l'r•>Wlm S..1"\·ic"" s 14M InS J,l14,1100 l,llllll,l'JS I,IKIU,IWlU .111,17.1 ll?,211\ 11111,4-1? 168,91UI 16l,1114 125,1MMI Othcr CSj'll'nS<.'S Oflicc ~r2cc 'l'r.r•·d. cnnfo:n·nc•-s and c:uf~n.SJ'l'C11I mc<·pn:ci~l iun 1,2'16 1'1,451) 6~.1!1).1 (,4,11()4 1,0..9 (1,1151 1,199 7,1127 3,54-1 n.m FunJr:~>,;n~ ~-xp<1lS<-s c•·<-nt c:..lll""'-"' Tut~luchcr ~·xp!.'ll!II.'S ~I IZI4~1 ~9.~(17 I'J4 TOTAL-2013 s r. 7.\6 .12'J s TOTAL-2012 s s 4 (tlfo.S?1 2:\l"t,{t.'lll 71451 s 4211,5(.1) 1"'141111 Summ:triz~-d ~:\2 19~ 3471195 s '~91l,'J711 s 'J,974,.f!l2 2.12,1175 s 1 4(~165ll s (,,l\tUI6 s s JIM I 6.\,4(,1 2,112-1 1.1,20 u.,lsr. 4317.\ 2,49/i Ut,2'.HI ]5(o,7;:1 sw 114 4U6 r.J7 41711/iH See accompanying notes to financial statements. 5 s s $ ')(1,156 .l,S:IU 7,947 111,11111 ?,11')(\ f.tl,oJICI ZCJ,IIll 7(,4/.(,(, 2.'111194 J,114,Hil(l 2.2-IJ,IIMl I,Ulllt, \'JS I,IUI,CMMI J,CJlU,tl711 'J:IH-Hi27 S 4KS SH(, IGI,U.\11 (o,:!'JII 7,')47 15-1,112.\ ?41JIJ'l7 ft7'J 4H5 5 I U'J7 .15:1 1,115-I,IXMI I (1'}7 SH7 11r. IllS 1.~74,1112 2~. ~'JI 30,17.1 3J9,:!16 11111,4-I'J 1611,')118 l(d,IU4 125,111XI 115!,4112 125,-1511 63,7(o3 ·1,5211 :!').5tll 16.15(• :P 11.1 (o ,~44 s 757,7!14 25') ')1! 11111~1~ 265,511] ~.l,IIXl 24 11,445 1111,6112 s. ~'J? (,,g.J2 ll,Sf·2 IK,SIIII l:!ti,7U7 2'J,II21 1U,'J42 ,\,711? 2?.S,uc,s 71.S'J'J 12,11Stl .\l,IIKH 1.U•1 s s 99~,5(,jl 'J,Kw. 107,7115 2'J,II.l1 11,:\I'J 7,11·7 l'JII.Uo2 63,7foJ II,Cl(,.j 52,(1411 J(,,1Sfi 4',1" llliK1 19~ ·r...~l Tut.\1 ~~7,'J77 4?,11.\-1 1,'.149 7,947 10,425 II,J'JG ll,lSS 2'J,8.\l .l,5tl.1 7. 1(.7 3:!5,4511 ln., UDOCC Oth~r S...n·k,,.. :IIIHURI 40,421 1,5!11 5, 41) Orh<-r anes pursuanr to Section 501 (c)(3) of the Internal Revenue Code ("IRC") and is exempt from state and local taxes under comparable laws. The Foundation works closely with the New York City Police Department (the "Department" or "NYPD") to help ensure that the Department has the tools to protect the safety of all who live, work and visit New York City. The Foundation assists, encourages and supports police programs by providing a tax-exempt vehicle for the receipt of gifts and grants to supplement funds to meet the needs of the Department that cannot be readily met with public funds. This pioneering public/private partnership provides the Department with the means to launch experimental programs, nurture innovation, and further its performance and professionalism. The Foundation sponsors programs to fight crime and terrorism through initiatives like the Real Time Crime Center, the Crime Stoppers tips hotline, and the International Liaisons who serve in 11 foreign cities. The Foundation promotes officer safety, weUness, and professional development by having purchased the fust bullet-resistant vests, offering free stress counseling, and funding specialized training. The Foundation is the only organization authorized by the Department to raise funds on its behalf. The Foundation adm.inisters grants and contributions to the Department through the following program categories: • Law Enforcement - to promote and initiate sruclies and programs for the purpose of improving the performance and effectiveness of the Department. This program includes the following: (a) Technology Campaign - provides equipment, expertise, tr:Uning and technical services to upgrade the NYPD's technological capabilities, including installing cutting-edge software and upgrading database security and infrastructure. (b) International Liaison Program- NYPD investigators have been assigned to 11 foreign cities to work with local law enforcement tO coUect and disseminate terrorist informacion to the NYPD's Counterteuorism Unit. • NYPD Professional Development and Well-Being - provides programs to strengthen the Department by suppornng innovative projects to fw:ther its professionalism and promote public safety in New York City. • Community t:ndecstandmg and Support provides for improving communications and relations between the Department and the public it serves. • Scholarslups - provides funding for aU educational expenses of Officer Figoski's four daughters, educational expenses of family members of other police officers who might tragJcaUy faU in the line of duty in the furure, scholarships for educational expenses of children of police officers who died in non-line of duty incidents, and scholarships for educational purposes for police officers. 7 NEW YORK CITY POLICE FOUNDATION, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with accounting principles generaUy accepted in the United States of America ("GAAP") requires management co make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition Pledges are recorded as revenue when the Foundation is formally notified of the grants or contributions by the respective donors. Pledges that are expected to be collected in future years are recorded at the present value of estimated future cash flows. The discount on chose amounts is computed using a .risk-free interest rate applicable to the year in which the pledge is received. Amortization of the discount is included in contributions revenue. The Foundation reports contributions of cash and other assets as unrestricted support unless they are received wtth donor stipulations that J.imjc their use; such assets are considered temporarily restricted. When a donor restriction expires, that is, when a stipulated time restricnon ends or the Foundation meets the donor requirements, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as "l'!et assets released from restrictions." Contributions received for endowments to be held in perpetuity are reported as permanently restricted support. Contributions of assets other than cash are recorded at their estimated fair value. In-kind goods and services were contributed to the Foundation at an estimated value of $238,908 and $321,445 for the years ended June 30, 2013 and 2012, respectively. For the year ended June 30, 2013, the in-kind contributions are included in "In-kind and other miscellaneous donatlons" ($168,908) and "Professional fees" ($70,000) in the statement of functional expenses. For the year ended June 30, 2012, the in-kind contributions are included in "In-kind and other miscellaneous donations" (S249,445), "Crime stoppers" ($18,000), and "International liaison program" ($54,000) in the statement of functional expenses. Approximately 31% of the Foundation's total support and revenue was received from two donors during the year ended June 30, 2013. Approximately 25% of the Foundation's total support and revenue was received from one donor during the year ended June 30, 2012. In addition, approximately $900,000 in gross receipts from the annual gala event was received from affiliates. Cash and Cash Equivalents The Foundation maintains cash in bank deposit accounts which, at times, may exceed federally insured limits. The Foundation has not experienced any losses in these accounts. The Foundation considers aU highly liquid instruments purchased with a maturity of three months or Jess to be cash equivalents. Cash and cash equivalents include cash and money market funds held in banks and financial institutions. 8 NEW YORK CITY POLICE FOUNDATION, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Property and Equipment The Foundation's policy for capitalization of leasehold improvements and equipment is limited to purchases of Sl ,OOO or more. Leasehold improvements and equipment are recorded at cost. Depreciation of leasehold improvements is computed using the straight-line method over the shorter of the estimated useful life or the term of the lease. Depreciation of equ1pment is computed using the straight-IJ.ne method over estimated useful lives. Income Taxes The Foundation is a nor..for-profit org:1nization and is exempt from federal income taxes under Section 501 (c)(3) of the IRC, and from state income taxes. Management has evaluated the Foundation's tax positions and has concluded that the Foundation has taken no uncertain tax positions that require adjusunent to the fmancial statements. Generally, the Foundation is no longer subject to income tax examinations by V .S. federal, state or local taxing authorities for years before 2009. Functional Allocation of Expenses Expenses are classified according to the categories for which they were incurred and are summarized on a functional basis in the accompanying statement of activities. The statements of activities and functional expenses include certain prior-year summarized comparative information in total but not by net asset or functional classification. Such information does not include sufficient detail to constitute a presentation in conformity with GAAP. Accordingly, such informacion should be read in conjunction with the Foundation's financial statements for the year ended June 30, 2012, from which this summarized information was derived. Reclassifications Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. These reclassification adjustments had no effect on the Foundation's previously reported change in net assets. Fair Value Measuremenrs Financial Accounting Standards Board Accounting Standards Codification (''FASB ASC") 820, Fair T/afl1t M(aJuremenl, establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Under tlus standard, fair value is defined as the exit price, or tlu: amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. 9 NEW YORK CITY POLICE FOUNDATION, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fair Value Measurements (Cont1nued) The three levels of the fair value hierarchy under FASB ASC 820 are described as follows: Level 1 inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Foundation has the ability to access. Level 2 inputs to me valuation methodology include quoted prices for similar assets or liabilities in active markets and other metrics for other cypes of investments as required. AU of the Foundation's assets in this category are U.S. treasury bonds. Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. The Foundation has no Level 3 investments. Subsequent Events In accordance with FASB ASC 855, S11bstqnml EveniJ, the Foundation has evaluated subsequent events through September 25, 2013, the date on which these financial statements were available to be issued. There were no material subsequent events that required recognition or addHional disclosure in these financial statements. NOTE3. CASH AND CASH EOUIVALENT$ At Junc 30, 2013, the Foundation had liquidated a significant portion of its investment portfolio pending a determination by the finance conunittee regarding future investment alternatives. Accordingly, cash and cash equivalents includes $4,918,804 being held for future investment alternatives. NOTE4. PLEDGES RECEIVABLE The Foundation's pledges receivable consist of contributions that will be collected within one year from the date(s) of the statements of financial position. Accordingly, no discounts have been recorded. NOTES. TAX-DEFERRED ANNUITY PLAN The Foundation maintains a tax-deferred annuity plan (the "Plan") for ics employees. The Plan qualifies under Section 403(b) of the IRC. The Foundation annually contributes an amount approved by the board of trustees, and employees may also elect to contribute to the Plan. The Foundation's contributions amounted to $40,954 and $44,545 for the years ended June 30, 2013 and 2012, respectively. which are included in "Payroll taxes and related benefits" in the accompanying statement of functional expenses. The Foundation maintains a Section 457(b) plan for key employees. The Foundation's liabilities to the Section 457(b) plan were $63,019 and ~36,000 as of June 30, 2013 and 2012, rcspectivelr, which are included in "Accounts pa}•able and accrued expenses" in the accompanying statements of fmancial position. 10 NEW YORK CITY POLICE FOUNDATION, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 NOTE6. NET ASSETS RELEASED FROM RESTRICTIONS For the year ended June 30, 2013, temporarily restricted net assets were released from donor restrictions either by the Foundation meeung the donor requiremenc by providing program services or by the lapse of a wne restriction: Law enforcement NYPD professional dc,•elopmem and well-being Commuruty understanding and support Scholarsrup fund s 2,512,565 59,842 53.104 s NOTE?. 3,740,138 6.365.649 TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS Temporarily restricted net assets arc available for program services at June 30, 2013 and 2012, as follows: 2013 Law enforcement 1'-!YPD professional dc\•elopment and well-being Commurury understanding and support Officer Peter Figoski Scholarship Fund VNSNY scholarship Endowment earnings a\•ailable for scholarships and scholarship fund s 2,040,315 2012 $ 4,606,228 420,442 126,222 923,472 168,132 478,613 106,319 1,559,294 22~.4~9 2l4.124 $ 3,911,04' 151,063 s 7,135,711 During the years ended June 30, 2013 and 2012, JPMorg:tn Chase & Co. donated approximate!;· S354,000 and S2,39t,OOO, respectively, to the Foundation to provide equipment and technical services ro upgrade the l':YPD's technological capabilities. The l\i\1>0 Technology Campaign mcluded expendirures for equipment, instaUation of software, and upgraded database security and mfrastructure. The Officer Peter Figosk.i Scholarship Fund (the "Figoski Scholarship Fund") was established to provide for the education expenses of the four daughters of Peter Figoski, a police officer who was killed in the line of dury. During the year ended June 30, 2012, the Foundation received approximately $2.2 million from more than 12,000 donors for the Figoski Scholarship Fund. To conform with Internal Revenue Service ("IRS") gu1delines, which specify that in order to qualify as charitable contribution deductions, funds must be used for a general class of beneficiaries and not for specific indi,•iduals. In connection therewith, the Foundation made concerted efforts to communicate with the donors in order to clarify theit intent as to the use of the funds. 11 -- ------ NEW YORK CITY POLICE FOUNDATION, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 NOTE7. TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS (CONTINUED) Donors were provtdcd with three opnons, as follows: (a) forward their contribunons to the Ftgosk.i Daughters Trusts and forgo tax deductibility~ (b) maintain their contributions with the Foundation to provide for funding aU of the educational expenses of Officer Figosk.i's four daughters as weU as the educational e;ocpenses of survivors of other poLice officers who might t.tagtcally fall in the line of dul)' in the furure~ or (c) refund their donations. As of June 30, 2012, donors who had contributed 5558,666 selected option (a) above. Add.Jtionally, donors who had contributed $926,147 selected option (b) above, and those funds remained wuh the Foundation. Dunng the year ended June 30, 2012, based on the responses received, St 12,191 was refunded to donors who selected option (c) abO\"C. The balance of the contributions to the Figoski Scholarship Fund, 5626,004, was contributed by donors who failed to respond to the communication sent to them. On April 19, 2013, the Foundation and the Ftgoski Daughters Trusts entered imo n setclemcnt agreement whereb)• the Foundation agreed to transfer the funds received from the non-responders plus interest in the amount of $604 (the "1\ion-Rcsponding Donor Funds") to the Figoslu Daughters Trusts. Pnor to .June 30, 2013, the Foundation transferred to the Figoslci Daughters Trusts the Kon~Responding Donor Funds amounnng to $626,608 and the S558,666 discussed above (the amount designated b}' donors to be transferred to the Figoski Daughters Trusts), which had been set aside in 2012 and was reOccted as "Funds held for others" in the accompanying statement of fmancial posicion at June 30, 2012. The Foundation has adopted the guidance p[Q\·ided for net asset classtficatlon of donor-restricted endowment funds, including the additional disclosures required for the Foundation's endowment fund. The Foundation IS subJect to the New York !\:or-for-Profit CorporatJon Law and the New York Uniform Prudent Management of lnsnrutionnl Funds Act. Permanendy restricted net assets are rcsuicted to investment in endowments, the ancome from which the Foundation mamtains in a diversified investment portfolio comprised of U.S. Trc::asul}' Bonds and equJtJcs - domestic common stock. The investment income earned on these assets is uci.JJzed for awards and scholarship programs. Pcrmanencly restricted ncr nssers consist of: • The Bloomingdale Endowment Fund • established in 1974 with a principal contribution of $10,000. L~ ndcr the terms of th1s endowmenr, the principalts to be maintamed in perpetuity and the mcome 1s to be used to fund the Hiram C. Bloomingdale Trophy Award, which is awarded to the outstancling graduate of each police academy class, and for other police scholarship purposes. 12 NEW YORK CITY POLICE FOUNDATION, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 NOTE?. TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS (CONTINUED) • NOTES. The Hemmerdinger Fund - established in 1988 with the contribution of a S30,000 par value U.S. Treasury Bond. Under the terms of this award, the investment is to be maintained in perperuity and the income is to be used to fund the Hemrnerdinger Award for Excellence. FAIR VALUE OF INVESTMENTS Assets measwed at fair value are based on the market approach. l!nder the market approach prices and other relevant information generated by market transactions involving identical or comparable assets deteonine the appropri:1te fair value measwement. The following tables present the Foundation's fair value measwements on a recurring and nonrecurring basis using the fair value hierarchy as ofJune 30,2013 and 2012: Descrietion Investments: U.S. treasury bonds (a) Equities - domestic common stock (b) $ DescriEtion Investments: U.S. treaswy bonds (a) Equities - domestic common stock (b) 1,817,690 $ ~.14J,J:F Level2: Significant Other Observable lnEuts $ 1,817,690 s $ ~,5 447 $ 1.~u 7,~9o s Levell: Quoted Prices in Active Markets for Total at Identical June 30, 2012 Assets s 8,226,540 s ~.7:2Q,QB4 Level 2: Significant Other Obsetvable lnEuts Level3: Significant Unobservable Ineuts $ 8,226,540 $ s a.~,~.~~o 503 544 503,544 s Lcvel3: Significant Unobservable InEuts 3ZS.447 J2S.447 s Total Total Levell: Quoted Prices in Active Markets for Identical Total at June 30, 2013 Assets $ 503,~44 $ (a) The fair value of the United States Treasury Bonds is based on the last reported bid price provided by broker-dealers. (b) The fair value of equities - domestic common stock is the market value based on quoted market prices, when available, or market prices provided by recognized brokerdealers or fund managers. 13 NEW YORK CITY POLICE FOUNDATION, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 NOTE9. CASH SURRENDER VALUE OF LIFE INSURANCE POLICY In January 2002, the Foundation purchased a "Split Dollar" life insurance policy on the life of a key employee. This former employee owns this insurance policy and controls all rights of ownership, including how the cash surrender value is invested. The Foundation is a collateral beneficiary on this policy and is enticled to receive a portion of the death benefit or the cash surrender value of the policy (if the policy is surrendered by the owner) equal to the net amount of premiums paid by the Foundation. At June 30, 2013 and 2012, this policy had an aggregate cash surrender value of $1,159,353 and $1,040,455, respectively, and a death benefit of $4,050,066 and ~3,931,168, respectively. The cumulative amount of insurance premiums paid by the foundation through both June 30, 2013 and June 30, 2012, net of amounts taxable to the employee, amounted to S877,328. A reduction in the cash surrender value of the life insurance policy below this amount must be recognized by the Foundation as an expense. NOTE 10. COMMITMENTS In July 2009, the Foundation signed a tO-year lease for office premises located at 555 fifth Avenue, New York, New York, which expires in September 2019. The office is located in a building owned by an entity controlled by a member of the board of trustees; accordingly, the lease has been deemed an arm's·length transaction by the trustees not involved in the ownership of the building. At JWle 30, 2013, the aggregate minimum aiUluallease payments under this agreement are as follows: Yeat Ending Jyn~ lOi 2014 2015 2016 2017 2018 Thereafter s s AmQJ.!Dt 155,346 158,187 161,086 164,043 167,058 212,8(21 ] Ql!l,S~l GAAP requires that the total rent expense over the lifetime of the lease be expensed on a straight-line basis notwithstanding the actual cash payments required under the lease, with the difference between this straight-line expense and the actual rent payments recorded in the statements of financial position. Accordingly, $60,441 and 559,696, representing the excess of straight-line expense over actual cash rent payments, is recorded as "Deferred rent payable" at June 30, 2013 and 2012, respectively. In lieu of providing a security deposit to the landlord, the Foundation has entered into a standby letter of credit with a New York financial msrirution in the amount of $32,978. 14 SUPPLEMENTARY INFD WTIDIN NEW YORK CITY POLICE FOUNDATION~ INC. SCHEDULE OF CHANGES IN TEMPORARILY RESTRICTED NET ASSETS FOR THE YEAR ENDED JUNE 30, 2013 Balance ;u lune 30, 2012 Progr.un $CCVtcc~: uw enforcement: Bomb ~quad Counceccerrorism Cnmc ~toppcn DomC! 38,250 25,000 124,663 420:H2 63,250 12.530 Harmony day Med:al of valor fund Pollee (ound~uon conference Pollee youth academy NY commuruty tru>r f:illen fund ft::MA con~ulr.1nt fod\YPD ret..er benefits 4,745 12,530 1,230 6,450 (3,515) 6,~so 20,159 8.330 20,600 (20,159) (4,016) 4,~14 20,600 2!1 QgQ 'l~.t SZ> ]7~4§ !29 ~-~~) l!l.l t 2,54~) zsa~ 972 Total community undcm:andmg and ~upport Tot:tl program serv~cc::; J!lftll2 727:1~ 2.1211!!0 l7Q~.l!l4 n!l~~~ 1,559,194 151 ,06) 15,959 38,192 72 (30.173) (21,123) (621 ,608) 5-1.~-1 !~llll:!) !!1~1 Schobr~h·r~~ Office Pecer Figoski >chol:u~hip fund VNSNY "cholarship Ocher ~chol:ar~htps ~l-1 Tot:ll scholar>hip:; TOTAL 194 12H22t s 1 135,7!1 s },762,51111 92),472 168,132 ZlZ 429 cuQa) s See independent auditors' report. 15 (6,365,6-19) s !lOB) (62!.608) I s l~-1 !l!ll l9JJ o.l2