2021-03-05T12:43:29-06:00 2020-04-30 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 100172703 990 2019-05-01 130453095 ASSOCIATION OF THE BAR OF THE CITY OF NY % THOMAS J HALTER CAO ASSO 2123826640 42 WEST 44TH STREET NEW YORK NY 10036 THOMAS HALTER Chief Admin Officer 2123826640 2021-03-04 true CANDICE METH P01306891 2129498700 2019 2022-09-23 18:48:47Z NEW YORK CITY BAR BRET PARKER 42 West 44th Street New York NY 10036 15459043 false X www.nycbar.org X 1871 NY 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 (see schedule O) 22 22 108 4370 396190 47165 505933 13191807 12194691 691396 419601 522320 490351 14452688 13610576 0 5000 0 0 9458631 10447314 0 0 0 6311998 5616624 15770629 16068938 -1317941 -2458362 20747699 19324506 5852269 7897256 14895430 11427250 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 25,615 MEMBERS OF THE ASSOCIATION. false false 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 20,616. Library Services enhance the membership's and the profession's ability to provide competent and valuable legal services to the community by making research material 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. false true true true false false true false true true false false false 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 false false true 25 0 true 108 true true true false false false false false false false X 22 22 false false true false true true false true true false false true true true true true true true true false X THOMAS J HALTER CAO 2123826640 42 WEST 44TH STREET NEW YORK NY 10036 BRET PARKER EXECUTIVE DIRECTOR 40.0 2.0 X 325116 0 8400 ARLENE BEIN SR. DIR. OF MEMBERSHIP & MRKT 40.0 0.0 X 199052 0 15909 THOMAS J HALTER CHIEF ADMINISTRATIVE OFFICER 40.0 2.0 X 195125 0 17382 MARIA CILENTI SENIOR POLICY COUNSEL 40.0 0.0 X 173267 0 36753 GEORGE WOLFF LRS EXECUTIVE DIRECTOR 40.0 0.0 X 173048 0 23587 LAUREN AXELROD SENIOR COUNSEL 40.0 0.0 X 152037 0 29237 MARTHA HARRIS CARON DIR OF CAREER DEV & COMM ENG 40.0 0.0 X 138881 0 35719 ERIC FRIEDMAN DIRECTOR OF COMMUNICATIONS 40.0 0.0 X 145022 0 25638 RICHARD TUSKE SR DIR OF LIBRARY OPERATIONS 40.0 0.0 X 148005 0 19941 KAMRAN QURESHI ITS SERVICES DIRECTOR 40.0 0.0 X 116919 0 35106 ROBERT HUBER DIRECTOR OF BUILDING OPERATION 40.0 0.0 X 146756 0 4403 ROGER JUAN MALDONADO PRESIDENT 30.0 3.0 X X 0 0 0 MUHAMMAD U FARIDI VICE PRESIDENT (AS OF 5/21/19) 2.0 0.0 X X 0 0 0 CARMELYN P MALALIS VICE PRESIDENT(AS OF 5/21/19) 2.0 0.0 X X 0 0 0 KAREN PATTON SEYMOUR VICE PRESIDENT (AS OF 5/21/19) 2.0 0.0 X X 0 0 0 MATTHEW DILLER VICE PRESIDENT (END 5/20/19) 2.0 0.0 X X 0 0 0 SARAH LOOMIS CAVE VICE PRESIDENT (END 5/20/19) 2.0 0.0 X X 0 0 0 BRAD S KARP VICE PRESIDENT (END 5/20/19) 2.0 0.0 X X 0 0 0 IRA M FEINBERG SECRETARY (AS OF 5/20/19) 2.0 0.0 X X 0 0 0 DAMIAN S SCHAIBLE TREASURER (END 5/20/19) 2.0 1.0 X X 0 0 0 THOMAS R SLOME TREASURER (AS OF 5/21/19) 2.0 1.0 X X 0 0 0 ANNA M POHL SECRETARY (AS OF 5/21/19) 2.0 0.0 X X 0 0 0 JOSEPH M DRAYTON BOARD MEMBER (AS OF 5/21/19) 2.0 0.0 X 0 0 0 BRENNA K DEVANEY BOARD MEMBER 2.0 0.0 X 0 0 0 JYOTIN HAMID BOARD MEMBER (AS OF 5/21/19) 2.0 0.0 X 0 0 0 DEVIKA KEWALRAMANI BOARD MEMBER (AS OF 5/21/19) 2.0 0.0 X 0 0 0 MEI LIN KWAN-GETT BOARD MEMBER 2.0 0.0 X 0 0 0 HARLAN A LEVY BOARD MEMBER 2.0 0.0 X 0 0 0 ANDREA MASLEY BOARD MEMBER 2.0 0.0 X 0 0 0 REBECCA LYNN MENDEL BOARD MEMBER 2.0 0.0 X 0 0 0 SANDRA PARK BOARD MEMBER 2.0 0.0 X 0 0 0 MAJORIE JOAN PEERCE BOARD MEMBER 2.0 0.0 X 0 0 0 N NATHANIEL SAINT-VIC BOARD MEMBER 2.0 0.0 X 0 0 0 MARK R SHULMAN BOARD MEMBER (AS OF 5/21/19) 2.0 0.0 X 0 0 0 JUDITH M WHITING BOARD MEMBER (AS OF 5/21/19) 2.0 0.0 X 0 0 0 JEFFREY M WINN BOARD MEMBER (AS OF 5/21/19) 2.0 0.0 X 0 0 0 MARK W ZENO BOARD MEMBER 2.0 0.0 X 0 0 0 MUHAMMAD U FARIDI BOARD MEMBER (END 5/21/19) 2.0 0.0 X 0 0 0 JORDAN BACKMAN BOARD MEMBER (END 5/18/19) 2.0 0.0 X 0 0 0 PUI C CHENG BOARD MEMBER (END 5/18/19) 2.0 0.0 X 0 0 0 ANNA M POHL BOARD MEMBER (END 5/16/19) 2.0 0.0 X 0 0 0 EDGARDO RAMOS BOARD MEMBER (END 5/20/19) 2.0 0.0 X 0 0 0 1913228 0 252075 16 false true false 0 456835 49098 505933 MEETING SERVICES 722320 1692169 1346286 345883 MEMBERSHIP DUES & ASSESSMENTS 900099 6470876 6470876 LEGAL REFERRAL SERVICES 900099 1487182 1487182 CONTINUING EDUC & OTHERS 611430 2499132 2499132 ALL OTHER 900099 45332 45332 12194691 354058 354058 0 150451 150451 0 0 0 1914010 1848467 65543 65543 65543 0 0 0 0 0 0 0 0 0 COMMITTEE FUNDS 900099 235374 235374 PUBLICATION INCOME 541800 50307 50307 MISCELLANEOUS 900099 54219 54219 339900 13610576 12138401 396190 570052 0 5000 0 0 1271432 0 5713803 1444946 1494523 522610 0 10000 61331 0 0 35081 190820 407501 523678 175805 1941 972416 20916 0 376038 59140 0 906588 186645 LIBRARY BOOK/DIGITAL SERVICE 888625 CLE PROGRAM EXPENSES 235178 MEETING SERVICES EXPENSES 515077 UNRELATED BUSINESS TAXES 2750 47094 16068938 588248 672938 358848 544463 0 0 757312 838769 0 0 0 0 0 0 0 0 289963 291804 25151128 17166532 8401282 7984596 10352046 8991936 0 0 0 0 0 0 0 0 20747699 19324506 1843055 1637665 0 0 1215043 849999 0 0 0 0 0 0 1211000 2476000 0 0 1583171 2933592 5852269 7897256 X 12438846 9066993 2456584 2360257 14895430 11427250 20747699 19324506 X -2458362 -791222 -218596 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 126909 1792 24754 24754 true false false false 6470676 126909 126909 126913 -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 false 1988659 -107375 3685 1877599 4822836 -6533 2823813 3831 1988659 4641124 192524 10812 4822836 4472873 178795 10544 4641124 4758639 -274839 10927 4472873 0.42000 0.58000 false false 204125 204125 23249082 15967537 7281545 1697921 1198995 498926 7984596 0 ACCRUED FICA EXPENSES PAYABLE 15665 NY SALES TAX PAYABLE 4654 DUE TO AFFILIATES 301723 EXCISE TAXES PAYABLE 19231 NY MCTMT PAYABLE 696 ACCRUED PENSION PAYABLE 2591623 2933592 X 13194895 -791222 410622 -380600 13575495 35081 35081 13610576 16663075 410622 218596 629218 16033857 35081 35081 16068938 Schedule D - Part III - Line 1A and 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 are recorded as decreases in net assets without donor restrictions for the year in which the items were acquired, or as decreases in 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 purposes of the Association. Schedule D - Part V - Line 4 The Endowment is used to purchase books and reference materials of the library, upkeep the facilities Of the Association and conduct the operations to fulfill the Associations mission as stated in Part III, Line 1 of Form 990. Schedule D - Part X - Line 2 The Association follows the provision of the financial accounting standards board's (the "FASB") Accounting Standards Codification ("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 certain of its publications. There was no UBIT Tax expenses during fiscal year 2020. In fiscal year 2019, the Association accrued approximately $15,000, as a liability for the excise tax related to its activities. Due to the Association's general tax-exempt status, management believes ASC topic 40 has not had, and is not anticipated to have, a material impact on the Association's financial statements. SCHEDULE D - PART XII - LINE 2D LOSS ON UNCOLLECTIBLE ACCOUNTS RECEIVABLE OF $218,896 PER FINANCIAL STATEMENTS. X X X X false false false BRET PARKER EXECUTIVE DIRECTOR 325116 0 0 0 0 0 8400 0 0 0 333516 0 0 0 THOMAS J HALTER CHIEF ADMINISTRATIVE OFFICER 195125 0 0 0 0 0 5935 0 11447 0 212507 0 0 0 ARLENE BEIN SR. DIR. OF MEMBERSHIP & MRKT 199052 0 0 0 0 0 6103 0 9806 0 214961 0 0 0 GEORGE WOLFF LRS EXECUTIVE DIRECTOR 173048 0 0 0 0 0 5459 0 18128 0 196635 0 0 0 MARIA CILENTI SENIOR POLICY COUNSEL 173267 0 0 0 0 0 5480 0 31273 0 210020 0 0 0 LAUREN AXELROD SENIOR COUNSEL 152037 0 0 0 0 0 174 0 29063 0 181274 0 0 0 MARTHA HARRIS CARON DIR OF CAREER DEV & COMM ENG 138881 0 0 0 0 0 4446 0 31273 0 174600 0 0 0 RICHARD TUSKE SR DIR OF LIBRARY OPERATIONS 148005 0 0 0 0 0 4529 0 15412 0 167946 0 0 0 ERIC FRIEDMAN DIRECTOR OF COMMUNICATIONS 145022 0 0 0 0 0 4492 0 21146 0 170660 0 0 0 ROBERT HUBER DIRECTOR OF BUILDING OPERATION 146756 0 0 0 0 0 4403 0 0 0 151159 0 0 0 KAMRAN QURESHI ITS SERVICES DIRECTOR 116919 0 0 0 0 0 3833 0 31273 0 152025 0 0 0 Part I - LINE 7B AND LINE 19 PART I - LINE 7B THE ASSOCIATION WILL NOT PAY UNRELATED BUSINESS INCOME TAX BECAUSE AS OF APRIL 30, 2019, IT HAD A NET OPERATING LOSS CARRYFORWARD AVAILABLE FOR APRIL 30, 2020. PART I - LINE 19 (CURRENT YEAR) The net loss of $2,677,678 consists of both operating and non-operating results. Most of these items are non-cash adjustments to our financials, including depreciation, loss on uncollectible accounts and changes from our actuarial valuation of pension costs. Part III - LINE 4D - OTHER PROGRAM SERVICES 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 EXCHANGE 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. Part VI - Line 4 The Association revised its by-laws to comply with the N.Y. Not-For-Profit Corporation Law and to update its procedures. Material changes can be summarized as follows: - Integration of by-laws and Constitution into a single by-law document - Re-sequencing of sections - Changed name of governing body from Executive Committee to Board - Changed annual meeting requirement from ten to six per year - Increased number of elected directors to a range of 16 to 20. - Mail ballot voting has been changed to proxy authorization - Specified throughout that written communications may be electronic - Provided that decisions about reductions of dues and fees are made by membership staff rather than at the Board level. - President need not obtain Board approval to remove committee members or chairs - Committees must hold at least one meeting per year at the House of the Association PART VI, LINE 6 THE ASSOCIATION IS A PROFESSIONAL MEMBERSHIP ORGANIZATION WITH 25,615 MEMBERS AS OF APRIL 30, 2020. Part VI - Line 7A The membership elects the members of the Executive Committee, which is the Association's governing body. Part VI - Line 11A 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 Executive Committee. The Form 990 and related schedules were then submitted to the members of the Executive Committee and questions and comments from the Executive Committee members were addressed prior to submission of the Form 990 and related schedules to the IRS. Part VI - 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. PART VI - LINE 15B 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. PART XI - LINE 9 LOSS ON UNCOLLECTIBLE ACCOUNTS RECEIVABLE OF $218,896 PER FINANCIAL STATEMENTS. ASSOC OF THE BAR OF THE CITY OF NY FUND 42 west 44th street NEW YORK NY 10036 136003018 SEE PART VII NY 501(C)3 LINE 7 ABCNY false false false true false false false false false false true false true false true true true true false false 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.