2023-03-02T09:52:05-06:00 2022-04-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2021-05-01 130453095 ASSOCIATION OF THE BAR OF THE CITY OF NY ASSO 2123826640 42 WEST 44TH STREET NEW YORK NY 10036 THOMAS HALTER CHIEF ADMINISTRATIVE OFFICER 2123826640 2022-11-16 1 THOMAS HALTER 999009999 CANDICE METH P01306891 2129498700 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z NEW YORK CITY BAR BRET PARKER 42 WEST 44TH STREET NEW YORK NY 10036 18458251 0 X WWW.NYCBAR.ORG X 1871 NY TO EQUIP AND MOBILIZE THE LEGAL PROFESSION TO PRACTICE WITH EXCELLENCE (CONTINUED ON SCHEDULE O), PROMOTE LAW REFORM AND UPHOLD THE RULE OF LAW AND ACCESS TO JUSTICE IN SUPPORT OF A FAIR SOCIETY/THE PUBLIC INTEREST IN OUR COMMUNITY, OUR NATION AND THROUGHOUT THE WORLD. 24 24 93 5418 1245355 79936 156525 1919159 11726316 12454946 1339641 1101821 949667 1526060 14172149 17001986 35000 35000 0 0 7273751 8316313 0 0 0 4298627 4633022 11607378 12984335 2564771 4017651 23242989 20771281 7428127 5100345 15814862 15670936 X TO EQUIP AND MOBILIZE THE LEGAL PROFESSION TO PRACTICE WITH EXCELLENCE, PROMOTE LAW REFORM AND UPHOLD THE RULE OF LAW AND ACCESS TO JUSTICE IN SUPPORT OF A FAIR SOCIETY/THE PUBLIC INTEREST IN OUR COMMUNITY, OUR NATION AND THROUGHOUT THE WORLD. THERE ARE 23,635 MEMBERS OF THE ASSOCIATION. 0 0 CONTINUING LEGAL EDUCATION PROVIDES EDUCATION TO MEMBERS OF THE BAR TO EQUIP THEM TO BETTER SERVE THEIR CLIENTS AND THE PUBLIC. MANY OF THESE PROGRAMS ARE CONDUCTED BY THE ASSOCIATION'S COMMITTEES, WHICH INVOLVE MEMBERS PRESENTING AT PROFESSIONAL COURSES THAT ADDRESS AMONG OTHER THINGS LEGAL SKILLS AND ETHICS, THE LAW AND UPDATES IN THE LAW, PRACTICE MANAGEMENT AND THE ELIMINATION OF BIAS. TOTAL PROGRAM ATTENDANCE FOR THE YEAR WAS 16,389. LIBRARY SERVICES ENHANCE THE MEMBERSHIP'S AND THE PROFESSION'S ABILITY TO PROVIDE COMPETENT AND VALUABLE LEGAL SERVICES TO THE COMMUNITY BY MAKING RESEARCH MATERIALS AVAILABLE. THE LEGAL REFERRAL SERVICE MATCHES THE SERVICES OF THE PROFESSION WITH THE LEGAL NEEDS OF INDIVIDUALS, BUSINESSES, AND ORGANIZATIONS, TO IMPROVE ACCESS TO JUSTICE. MEETING SERVICES FACILITATES MEETINGS AND ACTIVITIES THAT PROMOTE THE EXCHANGE OF IDEAS, FACILITATE LAW REFORM AND IMPROVEMENT OF THE PROFESSION AND PROVIDE INFORMATION FORUMS TO THE PUBLIC. COMMITTEE SERVICES ASSIST THE ASSOCIATION'S COMMITTEES THAT PROMOTE THE EXCHANGES OF IDEAS, FACILITATE LAW REFORM AND THE ADMINISTRATION OF JUSTICE, AND ENHANCE THE ETHICAL STANDARDS OF THE PROFESSION AND UNDERTAKE EDUCATIONAL AND PUBLIC SERVICE PROGRAMS. 0 1 1 1 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 19 0 1 93 1 1 1 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THOMAS J HALTER CAO 2123826640 42 WEST 44TH STREET NEW YORK NY 10036 BRET PARKER EXECUTIVE DIRECTOR 40.00 2.00 X 333505 0 8700 KATHY HIRATA CHIN VICE PRESIDENT (AS OF 5/19/2021) 2.00 0.00 X X 0 0 0 LORRAINE S MCGOWEN VICE PRESIDENT (AS OF 5/19/2021) 2.00 0.00 X X 0 0 0 DAVID GEORGE KEYKO BOARD MEMBER (AS OF 5/19/2021) 2.00 0.00 X 0 0 0 DAVID F LEVINE BOARD MEMBER (AS OF 5/19/2021) 2.00 0.00 X 0 0 0 KEVIN S SCHWARTZ BOARD MEMBER (AS OF 5/19/2021) 2.00 0.00 X 0 0 0 PAULA T EDGAR BOARD MEMBER (AS OF 5/19/2021) 2.00 0.00 X 0 0 0 BRIAN D FARKAS BOARD MEMBER (AS OF 5/19/2021) 2.00 0.00 X 0 0 0 LESLEY HORTON CAMPBELL BOARD MEMBER (AS OF 5/19/2021) 2.00 0.00 X 0 0 0 JOSEPH M DRAYTON VICE PRESIDENT (END 5/19/2021) 2.00 0.00 X 0 0 0 ARLENE BEIN SR. DIR. OF MEMBERSHIP & MARKETING 40.00 0.00 X 167862 0 15834 THOMAS J HALTER CHIEF ADMINISTRATIVE OFFICER 40.00 2.00 X 201834 0 15666 MARIA CILENTI SENIOR POLICY COUNSEL 40.00 0.00 X 182427 0 38542 GEORGE WOLFF LRS EXECUTIVE DIRECTOR 40.00 0.00 X 185070 0 23709 LAUREN AXELROD GENERAL COUNSEL 35.00 6.00 X 159261 0 37941 MARTHA HARRIS CARON DIR OF CAREER DEV & COMM ENGAGEMENT 40.00 0.00 X 151810 0 37681 ERIC FRIEDMAN DIRECTOR OF COMMUNICATIONS 40.00 0.00 X 153770 0 26896 RICHARD TUSKE SR DIR OF LIBRARY OPERATIONS 40.00 0.00 X 155408 0 21584 ROBERT HUBER DIRECTOR OF BUILDING OPERATIONS 40.00 0.00 X 154375 0 4540 BETH SCHEFFLAN DIRECTOR OF HUMAN RESOURCES 25.00 15.00 X 150339 0 4395 MARJORIE JOAN PEERCE VICE PRESIDENT (AS OF 5/19/2021) 2.00 0.00 X X 0 0 0 SHEILA S BOSTON PRESIDENT 30.00 3.00 X X 0 0 0 DAVID J ARROYO VICE PRESIDENT (END 5/19/2021) 2.00 0.00 X X 0 0 0 SUSAN J KOHLMANN VICE PRESIDENT (END 5/19/2021) 2.00 0.00 X X 0 0 0 DREXEL B HARRIS JR SECRETARY 2.00 0.00 X X 0 0 0 DEVIKA KEWALRAMANI BOARD MEMBER 2.00 0.00 X X 0 0 0 THOMAS R SLOME TREASURER 2.00 1.00 X X 0 0 0 SARAH J BERGER BOARD MEMBER 2.00 0.00 X 0 0 0 BRENNA K DEVANEY BOARD MEMBER 2.00 0.00 X 0 0 0 JYOTIN HAMID BOARD MEMBER 2.00 0.00 X 0 0 0 TANYA R KENNEDY BOARD MEMBER 2.00 0.00 X 0 0 0 HARLAN A LEVY CHAIR (AS OF 5/19/2021) 2.00 0.00 X X 0 0 0 KIYO A MATSUMOTO BOARD MEMBER 2.00 0.00 X 0 0 0 SANDRA PARK BOARD MEMBER 2.00 0.00 X 0 0 0 ANNA M POHL BOARD MEMBER 2.00 0.00 X 0 0 0 N NATHANIEL SAINT-VICTOR BOARD MEMBER (END 5/19/2021) 2.00 0.00 X 0 0 0 MARK R SHULMAN BOARD MEMBER 2.00 0.00 X 0 0 0 JAIPAT SINGH JAIN BOARD MEMBER 2.00 0.00 X 0 0 0 JUDITH W WHITING BOARD MEMBER 2.00 0.00 X 0 0 0 MARK W ZENO BOARD MEMBER (END 5/19/2021) 2.00 0.00 X 0 0 0 1995661 0 235488 19 0 1 0 0 305494 1564305 49360 1919159 MEMBERSHIP DUES & ASSESSMENTS 900099 7415655 7415655 CONTINUING LEGAL EDUCATION 611430 1716253 1716253 LEGAL REFERRAL SERVICES 900099 1519913 1519913 CATERING SERVICES 722320 1349610 169031 1180579 SMALL LAW FIRM PROGRAM INCOME 611430 261667 261667 191848 191848 12454946 336268 336268 267301 267301 878255 0 878255 878255 878255 2221818 1456265 765553 765553 765553 MISCELLANEOUS 900099 277894 277894 PUBLICATION INCOME 541800 64776 64776 OTHER INCOME 900099 37834 37834 380504 17001986 11590095 1245355 2247377 35000 1275613 5053626 150030 1295461 541583 67512 41333 283401 228224 493563 203207 963 1254646 2977 81008 82657 697638 197372 LIBRARY BOOKS/DIGITAL S 792428 MEETING SERVICE EXPENSE 106185 MISCELLANEOUS EXPENSES 99658 UNRELATED BUSINESS TAXE 250 12984335 2783566 2598509 383402 397907 588987 602346 315962 294904 25680636 18716692 7241176 6963944 11929896 9913671 23242989 20771281 1290308 1298998 1519882 1468005 149900 146330 3564305 1166670 903732 1020342 7428127 5100345 X 13138241 13180459 2676621 2490477 15814862 15670936 23242989 20771281 X 4017651 -2185960 -1975617 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 162305 1875 27406 27406 1 0 0 0 7415655 162305 162305 162309 -4 SCHEDULE C - PART 1-A - LINE 1 THE ORGANIZATION DOES NOT CONSIDER ITSELF TO BE DIRECTLY OR INDIRECTLY PARTICIPATING IN POLITICAL CAMPAIGN ACTIVITIES BUT IS COMPLETING SCHEDULE C BECAUSE OF THE DECISION IN THE ASSOCIATION OF THE BAR OF THE CITY OF NEW YORK V. INTERNAL REVENUE SERVICE, 858 F. 2D 876 (1988) WHICH HELD THAT CERTAIN OF OUR JUDICIARY COMMITTEE'S ACTIVITIES CONSTITUTE PARTICIPATION IN CAMPAIGN ACTIVITIES. THE COMMITTEE EVALUATES CANDIDATES FOR JUDGESHIPS AND DISTRICT ATTORNEY IN NEW YORK CITY AND DETERMINES WHETHER EACH CANDIDATE IS QUALIFIED OR NOT QUALIFIED FOR THE OFFICE HE OR SHE SEEKS. WE DO NOT MAKE ENDORSEMENTS OR EXPRESS PREFERENCES AMONG CANDIDATES IN A GIVEN ELECTION CONTEST. X X X 0 2189247 -121117 67792 2000338 1877599 393854 82206 2189247 1988659 -107375 3685 1877599 4822836 -6533 2823813 3831 1988659 4641124 192524 10812 4822836 0.39550 0.60450 0 0 204125 204125 23647245 17238085 6409160 1829266 1478607 350659 6963944 ACCRUED FICA EXPENSES PAYABLE 18215 NY SALES TAX PAYABLE 2847 DUE TO AFFILIATES 32275 EXCISE TAXES PAYABLE 11313 NY MCTMT PAYABLE 810 ACCRUED PENSION PAYABLE 954882 1020342 X 15210223 -2185960 435530 -1750430 16960653 41333 41333 17001986 15354149 435530 1975617 2411147 12943002 41333 41333 12984335 PART III, LINE 1A: THE ASSOCIATION'S LIBRARY BOOKS, AND COLLECTIONS OF FINE AND DECORATIVE ARTS (THE "COLLECTION") HAVE BEEN ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION OF MORE THAN 150 YEARS AGO. THE ASSOCIATION'S COLLECTION IS HELD PRIMARILY FOR RESEARCH AND EDUCATIONAL PURPOSES. THE ASSOCIATION STORES THE LIBRARY BOOKS AND COLLECTIONS IN A RESTRICTED AREA OF THE LIBRARY THAT HAS A FIRE CONTROL SYSTEM TO PROTECT THE COLLECTION. PROCEEDS FROM THE SALE OF LIBRARY MATERIALS WOULD BE USED TO SUPPORT THE DIRECT CARE OF EXISTING COLLECTIONS, OR TO PURCHASE ADDITIONAL LIBRARY MATERIALS. A PORTION OF THE LIBRARY IS COMPOSED OF IRREPLACEABLE RESEARCH MATERIALS AND RARE AND ANTIQUE BOOKS. IN ACCORDANCE WITH U.S. GAAP FOR THIS TYPE OF ASSET, THE COLLECTION HAS NOT BEEN REPORTED AS AN ASSET IN THE ASSOCIATION'S STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS WERE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS FOR THE YEAR IN WHICH THE ITEMS WERE ACQUIRED OR AS DECREASES OF NET ASSETS WITH DONOR RESTRICTIONS IF THE ASSETS USED TO PURCHASE THE ITEMS HAVE BEEN RESTRICTED BY DONORS. PART III, LINE 4: LIBRARY BOOKS AND WORKS OF ART: THE ASSOCIATION'S LIBRARY BOOKS AND COLLECTIONS OF FINE AND DECORATIVE ARTS (THE "COLLECTION") HAVE BEEN ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION 150 YEARS AGO. THE ASSOCIATION'S COLLECTION IS HELD PRIMARILY FOR RESEARCH AND EDUCATIONAL PURPOSES. A PORTION OF THE LIBRARY IS COMPOSED OF IRREPLACEABLE RESEARCH MATERIALS AND RARE AND ANTIQUE BOOKS. IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR THIS TYPE OF ASSET, THE COLLECTION HAS NOT BEEN REPORTED AS AN ASSET IN THE ASSOCIATION'S STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS WERE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS FOR THE YEAR IN WHICH THE ITEMS WERE ACQUIRED OR AS DECREASES OF NET ASSETS WITH DONOR RESTRICTIONS IF THE ASSETS USED TO PURCHASE THE ITEMS HAVE BEEN RESTRICTED BY DONORS. LIBRARY COLLECTIONS ENABLE RESEARCH INTO LEGAL TOPICS, FURTHERING THE EDUCATIONAL PURPOSE OF THE ASSOCIATION. PART V, LINE 4: THE ENDOWMENT IS USED TO PURCHASE BOOKS AND REFERENCE MATERIALS FOR THE LIBRARY, UPKEEP THE FACILITIES OF THE ASSOCIATION AND CONDUCT THE OPERATIONS TO FULFILL THE ASSOCIATION'S MISSION AS STATED IN PART III, LINE 1 OF FORM 990. PART X, LINE 2: THE ASSOCIATION IS SUBJECT TO THE PROVISIONS OF THE FASB'S ASC TOPIC 740, INCOME TAXES RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR THE ASSOCIATION, THESE PROVISIONS COULD BE APPLICABLE TO THE INCURRENCE OF UNRELATED BUSINESS TAXABLE INCOME ("UBTI") ATTRIBUTABLE TO CERTAIN OF ITS SPACE-RENTAL ACTIVITIES AND PARTICULAR PUBLICATIONS, AS WELL AS AN INCOME TAX RELATED TO CERTAIN ACTIVITIES OF ITS JUDICIARY COMMITTEE. THE ASSOCIATION HAS ALWAYS RECORDED THE ANNUAL LIABILITY RELATED TO THE INCOME TAX ON THE ACTIVITIES OF THE JUDICIARY COMMITTEE AND THERE WAS UBIT TAX EXPENSE REPORTED OF $2,750 IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES DURING BOTH FISCAL-YEARS 2022 AND 2021. ACCORDINGLY, DUE TO THE ASSOCIATION'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE ACCOUNTS RECEIVABLE PER FINANCIAL STATEMENTS 1,799,725. LOSS ON CHANGE FROM ACTUARIAL VALUATION OF PENSION COST 175,892. 1 TUITION SCHOLARSHIPS 7 35000 PART I, LINE 2: THE ASSOCIATION PROVIDED TUITION SCHOLARSHIPS THROUGH ITS CB SMITH FUND TO NEEDY STUDENTS ATTENDING LAW SCHOOLS IN NEW YORK CITY - 7 STUDENTS FROM LAW SCHOOLS BENEFITED FROM THE GRANTS. THE SCHOLARSHIPS ARE NOT GIVEN DIRECTLY TO STUDENTS, BUT RATHER TO THE LAW SCHOOLS ON THEIR BEHALF TO ENSURE THEIR USE FOR THE INTENDED PURPOSE. X X X X 0 0 0 BRET PARKER EXECUTIVE DIRECTOR 333505 0 0 0 0 0 8700 0 0 0 342205 0 0 0 ARLENE BEIN SR. DIR. OF MEMBERSHIP & MARKETING 167862 0 0 0 0 0 4994 0 10840 0 183696 0 0 0 THOMAS J HALTER CHIEF ADMINISTRATIVE OFFICER 201834 0 0 0 0 0 5976 0 9690 0 217500 0 0 0 MARIA CILENTI SENIOR POLICY COUNSEL 182427 0 0 0 0 0 5615 0 32927 0 220969 0 0 0 GEORGE WOLFF LRS EXECUTIVE DIRECTOR 185070 0 0 0 0 0 5603 0 18106 0 208779 0 0 0 LAUREN AXELROD GENERAL COUNSEL 159261 0 0 0 0 0 5014 0 32927 0 197202 0 0 0 MARTHA HARRIS CARON DIR OF CAREER DEV & COMM ENGAGEMENT 151810 0 0 0 0 0 4754 0 32927 0 189491 0 0 0 ERIC FRIEDMAN DIRECTOR OF COMMUNICATIONS 153770 0 0 0 0 0 4632 0 22264 0 180666 0 0 0 RICHARD TUSKE SR DIR OF LIBRARY OPERATIONS 155408 0 0 0 0 0 4670 0 16914 0 176992 0 0 0 ROBERT HUBER DIRECTOR OF BUILDING OPERATIONS 154375 0 0 0 0 0 4540 0 0 0 158915 0 0 0 BETH SCHEFFLAN DIRECTOR OF HUMAN RESOURCES 150339 0 0 0 0 0 4395 0 0 0 154734 0 0 0 FORM 990, PART I, LINE 7B: THE ASSOCIATION WILL NOT PAY UNRELATED BUSINESS INCOME TAX BECAUSE AS OF APRIL 30, 2021, IT HAD A NET OPERATING LOSS CARRYFORWARD AVAILABLE FOR APRIL 30, 2022. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS A PROFESSIONAL MEMBERSHIP ORGANIZATION WITH 23,635 MEMBERS AS OF APRIL 30, 2022. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS, WHICH IS THE ASSOCIATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND RELATED SCHEDULES WERE CIRCULATED TO THE MEMBERS OF THE AUDIT COMMITTEE, WHICH THEN REVIEWED THE FORMS AND SCHEDULES PRIOR TO SUBMISSION TO THE BOARD OF DIRECTORS. THE FORM 990 AND RELATED SCHEDULES WERE THEN SUBMITTED TO THE BOARD OF DIRECTORS AND QUESTIONS AND COMMENTS FROM THE BOARD OF DIRECTORS WERE ADDRESSED PRIOR TO SUBMISSION OF THE FORM 990 AND RELATED SCHEDULES TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS CIRCULATED ANNUALLY TO THE NECESSARY PEOPLE, WHO ARE REQUIRED TO FILL OUT THE FORM, ACKNOWLEDGING THEY HAVE READ THE POLICY AND IDENTIFYING ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION AND BENEFITS COMMITTEE OF THE ASSOCIATION REVIEWED THE CONSULTANT'S SALARY STUDY FROM THE LAST SALARY STUDY, AS WELL AS COMPARABLE MARKET SALARIES AND RECOMMENDED THE SALARIES FOR THE EXECUTIVES IN SCHEDULE J. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTIBLE ACCOUNTS RECEIVABLE PER FINANCIAL STATEMENTS -1,799,725. LOSS ON CHANGE FROM ACTUARIAL VALUATION OF PENSION COST -175,892. ASSOC OF THE BAR OF THE CITY OF NY FUND 42 WEST 44TH STREET NEW YORK NY 10036 136003018 LEGAL SVCS TO NY POOR; PROMOTE PRO-BONO GLOBALLY, DIVERSITY; LAWYER ASSIST NY 501(C)(3) LINE 7 N/A 0 0 0 1 0 1 0 0 0 0 1 0 1 0 1 1 1 1 0 0 SCHEDULE R - PART II - COLUMN B PRIMARY ACTIVITY: PROVIDING LEGAL SERVICES TO POOR NEW YORKERS; PROMOTING PRO BONO SERVICES GLOBALLY; ENCOURAGING DIVERSITY IN THE PROFESSION; ASSISTING LAWYERS WITH SUBSTANCE AND MENTAL HEALTH PROBLEMS.