2024-09-18T13:48:18-04:00 2023-12-31 161647899 JOHN R MANI CPA 1 PENN PLAZA SUITE 2110 NEW YORK NY 10119 990 2023-01-01 131201480 THE REAL ESTATE BOARD OF NEW YORK INC REAL 2126165200 570 LEXINGTON AVENUE NEW YORK NY 10022 JAMES WHELAN PRESIDENT 2126165200 2024-09-09 true true JOHN R MANI P00523779 9736940172 2024-09-18 X 2023 2024-08-08 14:25:15Z JAMES WHELAN 570 LEXINGTON AVENUE NEW YORK NY 10022 18891059 false X WWW.REBNY.COM X 1896 NY 1. TO UNITE IN COMMON ORGANIZATION THOSE PROFESSIONALLY ENGAGED IN REAL ESTATE. 2. TO PROTECT AND PROMOTE THE MUTUAL INTERESTS OF ITS MEMBERS. 3. TO FORMULATE AND MAINTAIN ETHICAL STANDARDS FOR THE GUIDANCE OF ITS MEMBERS IN THEIR RELATIONS WITH EACH OTHER AND THE PUBLIC. 4. TO ADVOCATE NECESSARY PUBLIC IMPROVEMENTS AND OPPOSE UNNECESSARY OR WASTEFUL EXPENDITURES OF PUBLIC FUNDS. 5. TO PROMOTE AND ENCOURAGE THE ENACTMENT OF JUST AND REASONABLE LAWS AND ORDINANCES AFFECTING REAL ESTATE AND TO OPPOSE THOSE THAT WOULD BE UNJUST AND UNREASONABLE. 6. TO SUPPLY MEMBERS WITH INFORMATION THEY NEED TO MAKE SOUND BUSINESS DECISIONS. 7. TO HELP REAL ESTATE PROFESSIONALS MEET STATE GOVERMENT LICENSING STANDARDS. 147 146 55 1959634 539644 2337257 15462805 15024770 551245 -122982 68732 7822 16622426 17246867 0 0 7800214 9440172 0 0 7411603 6978099 15211817 16418271 1410609 828596 13320941 26730806 5481528 19135933 7839413 7594873 X 1. TO UNITE IN COMMON ORGANIZATION THOSE PROFESSIONALLY ENGAGED IN REAL ESTATE. 2. TO PROTECT AND PROMOTE THE MUTUAL INTERESTS OF ITS MEMBERS. 3. TO FORMULATE AND MAINTAIN ETHICAL STANDARDS FOR THE GUIDANCE OF ITS MEMBERS IN THEIR RELATIONS WITH EACH OTHER AND THE PUBLIC. 4. TO ADVOCATE NECESSARY PUBLIC IMPROVEMENTS AND OPPOSE UNNECESSARY OR WASTEFUL EXPENDITURES OF PUBLIC FUNDS. 5. TO PROMOTE AND ENCOURAGE THE ENACTMENT OF JUST AND REASONABLE LAWS AND ORDINANCES AFFECTING REAL ESTATE AND TO OPPOSE THOSE THAT WOULD BE UNJUST AND UNREASONABLE. 6. TO SUPPLY MEMBERS WITH INFORMATION THEY NEED TO MAKE SOUND BUSINESS DECISIONS. 7. TO HELP REAL ESTATE PROFESSIONALS MEET STATE GOVERMENT LICENSING STANDARDS. false false 16418271 15024770 REBNY WAS CREATED IN 1896 AS THE STATES FIRST REAL ESTATE TRADE ASSOCIATION. IT WORKS ON BEHALF OF THE MUTUAL INTERESTS OF ITS MEMBERS BY PROMOTING PUBLIC AND INDUSTRY POLICIES. THE ORGANIZATION FREQUENTLY SPEAKS BEFORE GOVERNMENT BODIES WITH THE PRIMARY GOALS OF EXPANDING NEW YORKS ECONOMY, ENCOURAGING THE DEVELOPMENT AND RENOVATION OF COMMERCIAL AND RESIDENTIAL PROPERTY, ENHANCING THE CITYS APPEAL TO INVESTORS AND RESIDENTS AND FACILITATING PROPERTY MANAGEMENT. MEMBERS HAVE ACCESS TO THE BOARDS VARIOUS REAL ESTATE PROFESSIONAL EDUCATION PROGRAMS, INCLUDING STATE-CERTIFIED REQUIRED COURSES FOR LICENSING, CONTINUING EDUCATION COURSES AND SEMINARS TO HONE PROFESSIONAL SKILLS, AND COURSES TO MAINTAIN THE ETHICAL STANDARDS OF RELATIONS BETWEEN PROFESSIONALS AND WITH THE PUBLIC. THE POLICY & PLANNING DEPARTMENT, ALSO AT MEMBERS DISPOSAL, UNDERTAKES PROJECTS TO INVESTIGATE CURRENT RESIDENTIAL AND COMMERCIAL ISSUES OF IMPORTANCE TO THE INDUSTRY; TOPICS HAVE INCLUDED RESIDENTIAL CONVERSION TRENDS AND ENERGY CONSERVATION TECHNIQUES IN HIGH-RISE OFFICE BUILDINGS. A ZONING EXPERT IS ALSO ON HAND TO FIELD A WIDE RANGE OF INQUIRIES. THIS DEPARTMENT PUBLISHES A NUMBER OF IMPORTANT PERIODICALS. REBNYS DURST CHAIRS' STUDY, LOCATED AT THE MIDTOWN OFFICE, MAINTAINS THE LARGEST COLLECTION OF REAL ESTATE-RELATED INFORMATION OF ANY NEW YORK CITY TRADE ASSOCIATION. ASIDE FROM SCORES OF PROFESSIONAL JOURNALS, PERIODICALS AND REPORTS ON INDUSTRY TOPICS, IT CONTAINS UP-TO-DATE COMPUTERIZED OWNERSHIP AND MORTGAGE INFORMATION FILES ON PROPERTIES IN ALL FIVE BOROUGHS, AS WELL AS ASSESSED VALUATION LISTINGS AND CURRENT PROPERTY MAPS. THE BOARD PROVIDES ARBITRATION AND MEDIATION SERVICES WHEN NECESSARY TO SETTLE DISPUTES WHETHER BETWEEN MEMBERS, BETWEEN MEMBERS AND THEIR FIRMS OR BETWEEN MEMBERS AND NON-MEMBERS. A QUALIFIED ARBITRATOR OR MEDIATOR THAT IS ACCEPTABLE TO BOTH PARTIES WILL HANDLE A PARTICULAR MATTER. ONCE THE PARTIES REACH AN AGREEMENT, IT IS PUT IN WRITING. SHOULD AN AGREEMENT NOT OCCUR, THE PARTIES MAY SUBMIT TO BINDING ARBITRATION. THE REBNY LISTING SERVICE (RLS) IS A SHARING OF LISTINGS AVAILABLE TO ALL REBNY FIRMS THAT ARE MEMBERS OF THE RESIDENTIAL BROKERAGE DIVISION AND NON-MEMBER FIRMS THAT RECEIVE REVENUE FROM THE SALE OR RENTAL OF RESIDENTIAL PROPERTY LOCATED IN THE JURISDICTIONS AUTHORIZED BY THE RESIDENTIAL BOARD OF DIRECTORS. THIS SYSTEM MANDATES THAT WITHIN 24 HOURS OF BEING ENGAGED AS AN EXCLUSIVE AGENT, EVERY RLS MEMBER MUST INITIATE AN OFFER OF CO-BROKERAGE OF ALL EXCLUSIVE SALE OR RENTAL LISTINGS LOCATED IN THE SAID JURISDICTIONS TO EVERY OTHER MEMBER OF THE RLS SYSTEM WHO HAS EXPRESSED IN WRITING AN INTEREST IN RECEIVING SUCH LISTINGS, UNLESS DIRECTED NOT TO DO SO BY THE SELLER. 16418271 false true true true false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false true true true false true 45 0 true 55 true true true false false false false false false false X 147 146 false false false false true true true true true false false false true true true true true false false false X TRACEY MALLIN 2126165200 570 LEXINGTON AVENUE NEW YORK NY 10022 DOUGLAS D DURST CHAIRPERSON 0.50 X X 0 0 0 WILLIAM C RUDIN CHAIRPERSON 0.50 X X 0 0 0 ROBERT SPEYER PAST CHAIRPE 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81177 MAUREEN LAUSTER CFO 40.00 X 265468 0 33746 TRACEY MALLIN CONTROLLER 40.00 X 259975 0 41518 SANDHYA ESPITIA COO 40.00 X 431909 0 25575 CHRISTOPHER BEACH CTO 40.00 X 237621 0 63894 REGGIE THOMAS SVP 40.00 X 372745 0 40240 CARL HUM SVP GENERAL 40.00 X 264267 0 81183 BASHA GERHARDS SVP 40.00 X 206764 0 68635 NINVE JAMES SVP 40.00 X 387927 0 22605 ZACHARY SCHECTER-STEINBERG SVP 40.00 X 220815 0 17794 SAMUEL SPOKONY SVP 40.00 X 206189 0 25364 YVONNE RILEY-TEPIE SVP 40.00 X 275319 0 56454 COLLEEN SLATTERY SVP 40.00 X 180713 0 30247 MIAH YOO DIRECTOR 40.00 X 175373 0 28312 MARYANN AVILES VP 40.00 X 203575 0 28563 RYAN MONELL VP 40.00 X 204658 0 29608 ANA LIS VP 40.00 X 156148 0 26571 4905896 701486 18 false true false STROOCK & STROOCK & LAVAN LLP 180 MAIDEN LANE NEW YORK NY 10038 LEGAL SERVICES 976500 INNOVATIVE GREEN TECHNOLOGIES LLC 513 COOKMAN AVENUE ASBURY PARK NJ 07712 RENOVATION 833911 HUDSON YARDS CATERING LLC UNON SQUARE EVENTS 147 41ST STREET BROOKLYN NY 11232 EVENT CATERING 466609 GREENBERG TRAURIG 54 STATE STREET ALBANY NY 12207 CONSULTING 260220 MODUS ASSOCIATES LLC 129 WEST 29TH STREET NEW YORK NY 10001 IT CONSULTING 111600 5 2337257 2337257 MEMBERS DUES 8937997 8937997 ANNUAL EVENT 3183715 3183715 RESIDENTIAL LISTING SERVICE 531390 1956134 1956134 MGMT NETWORKING EVENTS 342210 342210 BROKERAGE NETWORKING EVENTS 319060 319060 285654 285654 15024770 186617 186617 1334593 1644192 -309599 -309599 -309599 ARBITRATION FEES & OTHER 4322 4322 OFFICE SPACE RENTAL 531390 3500 3500 7822 17246867 12763359 1959634 186617 4548137 3660743 499381 216918 514993 171342 23000 385804 20902 860913 895531 688812 141703 649126 88507 ANNUAL EVENT EXPENSES 1585964 RLS - SYSTEMS OPERATIONS 692172 SPECIAL PROJECT EXPENSE 258031 BROKERAGE NETWORKING COST 246042 270250 16418271 0 0 0 665090 513281 1953148 2647474 1043390 1261801 14136 3883788 849123 6323873 1848397 1181412 4475476 3688691 3911725 891286 13071926 13320941 26730806 2956948 556124 2024330 5751598 146401 1469379 353849 11358832 5481528 19135933 X 7839413 7594873 7839413 7594873 13320941 26730806 X 828596 426245 -1499381 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false 8937997 587119 587119 804420 -217301 1939170 52410 1886760 1154472 308497 845975 3230231 1487490 1742741 4475476 RIGHT TO USE ASSET - LEASE 10483525 DUE FROM AFFILIATES 2141123 DEFERRED 457-B FUND 447278 13071926 OPERATING LEASE LIABILITY-LONG TERM 10640440 DEFERRED 457-B FUND 447278 OPERATING LEASE LIABILITY-CURRENT 271114 11358832 X 15615221 426245 426245 15188976 20902 2036989 2057891 17246867 15859761 1499381 1499381 14360380 20902 2036989 2057891 16418271 SCHEDULE D, PAGE 3, PART X THE BOARD ADOPTED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX GUIDANCE WHICH CLARIFIES THE ACCOUNTING AND RECOGNITION FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS INCOME TAX RETURNS. THE BOARD'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE BOARD'S OPEN AUDIT PERIODS ARE 2020 TO 2023. IN EVALUATING THE BOARD'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS AND TAX STRATEGIES ARE CONSIDERED. MANAGEMENT OF THE BOARD BELIEVES THAT THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CONDITIONS. CONTINUED ON NEXT PAGE SCHEDULE D, PAGE 4, PART XI, LINE 4B ANNUAL EVENT COSTS 1,585,964 MGMT MEMBER NETWORKING COSTS 164,347 BROKERAGE MEMBER NETWORKING COSTS 246,042 MEMBER SERVICES COSTS 14,136 ARBITRATION COSTS 1,500 RLS - DIRECT AUDIT EXP 25,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D PENSION DISSOLUTION LOSS 1,499,381 SCHEDULE D, PAGE 4, PART XII, LINE 4B ANNUAL EVENT COSTS 1,585,964 MGMT MEMBER NETWORKING COSTS 164,347 BROKERAGE MEMBER NETWORKING COSTS 246,042 MEMBER SERVICES COSTS 14,136 ARBITRATION COSTS 1,500 RLS - DRIECT AUDIT EXP 25,000 false false false JAMES WHELAN PRESIDENT 856430 31845 49332 937607 MAUREEN LAUSTER CFO 251023 14445 18479 15267 299214 TRACEY MALLIN CONTROLLER 239535 20440 23174 18344 301493 SANDHYA ESPITIA COO 398967 32942 25575 457484 CHRISTOPHER BEACH CTO 227759 9862 18919 44975 301515 REGGIE THOMAS SVP 343959 28786 22605 17635 412985 CARL HUM SVP GENERAL COUNSEL 249383 14884 24676 56507 345450 BASHA GERHARDS SVP 189659 17105 15294 53341 275399 NINVE JAMES SVP 352864 35063 22605 410532 ZACHARY SCHECTER-STEINBERG SVP 203710 17105 15294 2500 238609 SAMUEL SPOKONY SVP 189809 16380 12663 12701 231553 YVONNE RILEY-TEPIE SVP 260019 15300 24704 31750 331773 COLLEEN SLATTERY SVP 166413 14300 14080 16167 210960 MIAH YOO DIRECTOR 159923 15450 11145 17167 203685 MARYANN AVILES VP 203575 24294 4269 232138 RYAN MONELL VP 189258 15400 14241 15367 234266 ANA LIS VP 156148 9680 16891 182719 FORM 990 - ORGANIZATION'S MISSION 1. TO UNITE IN COMMON ORGANIZATION THOSE PROFESSIONALLY ENGAGED IN REAL ESTATE. 2. TO PROTECT AND PROMOTE THE MUTUAL INTERESTS OF ITS MEMBERS. 3. TO FORMULATE AND MAINTAIN ETHICAL STANDARDS FOR THE GUIDANCE OF ITS MEMBERS IN THEIR RELATIONS WITH EACH OTHER AND THE PUBLIC. 4. TO ADVOCATE NECESSARY PUBLIC IMPROVEMENTS AND OPPOSE UNNECESSARY OR WASTEFUL EXPENDITURES OF PUBLIC FUNDS. 5. TO PROMOTE AND ENCOURAGE THE ENACTMENT OF JUST AND REASONABLE LAWS AND ORDINANCES AFFECTING REAL ESTATE AND TO OPPOSE THOSE THAT WOULD BE UNJUST AND UNREASONABLE. 6. TO SUPPLY MEMBERS WITH INFORMATION THEY NEED TO MAKE SOUND BUSINESS DECISIONS. 7. TO HELP REAL ESTATE PROFESSIONALS MEET STATE GOVERMENT LICENSING STANDARDS. FORM 990, PAGE 2, PART III, LINE 4A REBNY WAS CREATED IN 1896 AS THE STATES FIRST REAL ESTATE TRADE ASSOCIATION. IT WORKS ON BEHALF OF THE MUTUAL INTERESTS OF ITS MEMBERS BY PROMOTING PUBLIC AND INDUSTRY POLICIES. THE ORGANIZATION FREQUENTLY SPEAKS BEFORE GOVERNMENT BODIES WITH THE PRIMARY GOALS OF EXPANDING NEW YORKS ECONOMY, ENCOURAGING THE DEVELOPMENT AND RENOVATION OF COMMERCIAL AND RESIDENTIAL PROPERTY, ENHANCING THE CITYS APPEAL TO INVESTORS AND RESIDENTS AND FACILITATING PROPERTY MANAGEMENT. MEMBERS HAVE ACCESS TO THE BOARDS VARIOUS REAL ESTATE PROFESSIONAL EDUCATION PROGRAMS, INCLUDING STATE-CERTIFIED REQUIRED COURSES FOR LICENSING, CONTINUING EDUCATION COURSES AND SEMINARS TO HONE PROFESSIONAL SKILLS, AND COURSES TO MAINTAIN THE ETHICAL STANDARDS OF RELATIONS BETWEEN PROFESSIONALS AND WITH THE PUBLIC. THE POLICY & PLANNING DEPARTMENT, ALSO AT MEMBERS DISPOSAL, UNDERTAKES PROJECTS TO INVESTIGATE CURRENT RESIDENTIAL AND COMMERCIAL ISSUES OF IMPORTANCE TO THE INDUSTRY; TOPICS HAVE INCLUDED RESIDENTIAL CONVERSION TRENDS AND ENERGY CONSERVATION TECHNIQUES IN HIGH-RISE OFFICE BUILDINGS. A ZONING EXPERT IS ALSO ON HAND TO FIELD A WIDE RANGE OF INQUIRIES. THIS DEPARTMENT PUBLISHES A NUMBER OF IMPORTANT PERIODICALS. REBNYS DURST CHAIRS' STUDY, LOCATED AT THE MIDTOWN OFFICE, MAINTAINS THE LARGEST COLLECTION OF REAL ESTATE-RELATED INFORMATION OF ANY NEW YORK CITY TRADE ASSOCIATION. ASIDE FROM SCORES OF PROFESSIONAL JOURNALS, PERIODICALS AND REPORTS ON INDUSTRY TOPICS, IT CONTAINS UP-TO-DATE COMPUTERIZED OWNERSHIP AND MORTGAGE INFORMATION FILES ON PROPERTIES IN ALL FIVE BOROUGHS, AS WELL AS ASSESSED VALUATION LISTINGS AND CURRENT PROPERTY MAPS. THE BOARD PROVIDES ARBITRATION AND MEDIATION SERVICES WHEN NECESSARY TO SETTLE DISPUTES WHETHER BETWEEN MEMBERS, BETWEEN MEMBERS AND THEIR FIRMS OR BETWEEN MEMBERS AND NON-MEMBERS. A QUALIFIED ARBITRATOR OR MEDIATOR THAT IS ACCEPTABLE TO BOTH PARTIES WILL HANDLE A PARTICULAR MATTER. ONCE THE PARTIES REACH AN AGREEMENT, IT IS PUT IN WRITING. SHOULD AN AGREEMENT NOT OCCUR, THE PARTIES MAY SUBMIT TO BINDING ARBITRATION. THE REBNY LISTING SERVICE (RLS) IS A SHARING OF LISTINGS AVAILABLE TO ALL REBNY FIRMS THAT ARE MEMBERS OF THE RESIDENTIAL BROKERAGE DIVISION AND NON-MEMBER FIRMS THAT RECEIVE REVENUE FROM THE SALE OR RENTAL OF RESIDENTIAL PROPERTY LOCATED IN THE JURISDICTIONS AUTHORIZED BY THE RESIDENTIAL BOARD OF DIRECTORS. THIS SYSTEM MANDATES THAT WITHIN 24 HOURS OF BEING ENGAGED AS AN EXCLUSIVE AGENT, EVERY RLS MEMBER MUST INITIATE AN OFFER OF CO-BROKERAGE OF ALL EXCLUSIVE SALE OR RENTAL LISTINGS LOCATED IN THE SAID JURISDICTIONS TO EVERY OTHER MEMBER OF THE RLS SYSTEM WHO HAS EXPRESSED IN WRITING AN INTEREST IN RECEIVING SUCH LISTINGS, UNLESS DIRECTED NOT TO DO SO BY THE SELLER. FORM 990, PAGE 6, PART VI, LINE 6 THE REAL ESTATE BOARD OF NEW YORK HAS VARIOUS MEMBER CLASSIFICATIONS. FORM 990, PAGE 6, PART VI, LINE 7A BROKERS A AND B, APPRAISER A, MANAGEMENT A AND B, AND INSTITUTIONAL OWNER AND INVESTOR MEMBERS ARE ENTITLED TO VOTE AT MEETINGS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7B THE FOLLOWING MEMBER CLASSIFICATIONS HAVE VOTING RIGHTS OF DECISIONS OF THE GOVERNING BODY TO APPROVAL, BROKER A, MANAGEMENT A, OWNER A, BROKER B, MANAGEMENT B, OWNER AAA, OWNER B, INSTITUTIONAL OWNER, APPRAISER A. FORM 990, PAGE 6, PART VI, LINE 11B THE FEDERAL FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND CHIEF FINANCIAL OFFICER PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY SENT ON AN ANNUAL BASIS AND THEN IT IS REVIEWED BY THE CFO. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE PUBLISHED ANNUAL DIARY AND THE ORGANIZATION'S WEBSITE IN THE MEMBERS SECTION. FORM 990, PART XI, LINE 9 ANNUAL EVENT COSTS -1,585,964 MGMT MEMBER NETWORKING COSTS -164,347 BROKERAGE MEMBER NETWORKING COSTS -246,042 MEMBER SERVICES COSTS -14,136 ARBITRATION COSTS -1,500 RLS - DIRECT AUDIT EXP -25,000 PENSION DISSOLUTION LOSS -1,499,381 ANNUAL EVENT COSTS 1,585,964 MGMT MEMBER NETWORKING COSTS 164,347 BROKERAGE MEMBER NETWORKING COSTS 246,042 MEMBER SERVICES COSTS 14,136 ARBITRATION COSTS 1,500 RLS - DRIECT AUDIT EXP 25,000 TOTAL -1,499,381 THE REBNY FOUNDATION INC 570 LEXINGTON AVENUE NEW YORK NY 10022 133317104 GRANTS NY 501C3 PF N/A false TAXPAYERS FOR AN AFFORDABLE NY INC 570 LEXINGTON AVENUE NEW YORK NY 10022 133606190 SOCIAL WEL NY 501C4 N/A false PUTTING NEW YORKERS TO WORK INC 570 LEXINGTON AVENUE NEW YORK NY 10022 273710229 SOCIAL WEL NY 501C4 N/A false REAL ESTATE BOARD POLITICAL ACTION COMMITTEE 570 LEXINGTON AVENUE NEW YORK NY 10022 133098933 PAC NY 527 N/A false TAXPAYERS FOR AN AFFORDABLE NY PAC 570 LEXINGTON AVENUE NEW YORK NY 10022 134040882 PAC NY 527 N/A false JOBS FOR NEW YORK INC 570 LEXINGTON AVENUE NEW YORK NY 10022 462319872 IE NY 527 N/A false false false false false false false false false false false false false false false true false false false false REAL ESTATE BOARD POLITICAL ACTION COMMITTEE O 90466 INVOICES THE REBNY FOUNDATION INC O 447370 INVOICES