2015-12-03T07:21:48-06:00 2015-04-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2014-05-01 130453095 ASSOCIATION OF THE BAR OF THE CITY OF NY % THOMAS J HALTER CFO ASSO 2123826640 42 WEST 44TH STREET NEW YORK NY 100366690 Bret Parker Executive Director 2123826620 2015-12-01 true JULIE FLOCH P00736879 2129498700 2014 2016-03-07 17:11:31Z BRET PARKER 42 West 44th Street New York NY 10036 19495758 false X www.nycbar.org X 1871 NY PROMOTE REFORMS IN THE LAW, FACILITATE ADMIN OF JUSTICE, ELEVATE STANDARDS OF THE LEGAL PROFESSION, CULTIVATE THE SCIENCE OF JURISPRUDENCE, ASSIST MEMBERS IN CAREER DEVELOPMENT,ETC 22 22 170 4120 674007 85128 128157 12146484 11916692 744464 879098 302063 2257463 13278139 15181410 30000 37000 0 0 7613876 9650103 0 0 0 5218385 5303493 12862261 14990596 415878 190814 23089315 23105599 3236406 3381752 19852909 19723847 X TO PROMOTE REFORMS IN THE LAW, FACILITATE THE ADMINISTRATION OF JUSTICE AND ACCESS TO JUSTICE, ELEVATE THE STANDARDS OF THE LEGAL PROFESSION, CULTIVATE THE SCIENCE OF JURISPRUDENCE, AND ASSIST MEMBERS IN CAREER DEVELOPMENT AND THE PRACTICE OF LAW. THERE ARE 25,085 MEMBERS OF THE ASSOCIATION. false false Continuing Legal Education provides education to members of the bar to equip them to better serve the public. Many of these programs are conducted by the Association's committees, which involve members in addressing reforms in the law and administration of justice and undertaking educational and public service programs. During fiscal year 2015, the Association conducted 141 Live CLE programs, with 11,072 registered attendees. In addition, 17,547 viewers participated in 541 online programs. 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 library has 337,700 volumes in print and the print equivalent of 151,000 volumes in microfilm and extensive online resources. There were 20,426 visits to the library in this tax year. The Legal Referral Service matches the services of the profession with the legal needs of individuals, businesses, and organizations, to improve access to justice. The service received 76,340 inquires via telephone calls, online form submissions, iLawyer submissions, and voice mail and responded to 55,646 inquiries during the fiscal year. 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 true true false false false false false false false false false false false true false false true X 23 0 true 170 true true true 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 CFO 2123826640 42 WEST 44TH STREET NEW YORK NY 100366690 CAREY R DUNNE PRESIDENT (END 5/20/14) 30.0 3.0 X X 0 0 0 MARK C MORRIL VICE PRESIDENT (END 5/20/14) 2.0 0.0 X X 0 0 0 LYNN NEUNER VICE PRESIDENT (END 5/20/14) 2.0 0.0 X X 0 0 0 DEBRA L RASKIN PRESIDENT (AS OF 5/20/14) 30.0 3.0 X X 0 0 0 ALLAN L GROPPER ASSOCIATION TREASURER 2.0 1.0 X X 0 0 0 ONA T WANG ASSOCIATION SECRETARY 2.0 0.0 X X 0 0 0 CARRIE H COHEN VICE PRESIDENT (As of 5/20/14) 2.0 0.0 X X 0 0 0 BRUCE A GREEN BOARD MEMBER (END 5/20/14) 2.0 0.0 X 0 0 0 DEBRA A JAMES BOARD MEMBER (END 5/20/14) 2.0 0.0 X 0 0 0 PETER JW SHERWIN BOARD MEMBER (END 5/20/14) 2.0 0.0 X 0 0 0 ERUCH ELCHI P NOWROJEE BOARD MEMBER 2.0 0.0 X 0 0 0 VICTOR OLDS BOARD MEMBER 2.0 0.0 X 0 0 0 KARLA GRACE SANCHEZ BOARD MEMBER 2.0 0.0 X 0 0 0 JAMES HR WINDELS BOARD MEMBER 2.0 0.0 X 0 0 0 KAREN J FREEDMAN BOARD MEMBER 2.0 0.0 X 0 0 0 BRAD S KARP BOARD MEMBER 2.0 0.0 X 0 0 0 HALLIE B LEVIN BOARD MEMBER 2.0 0.0 X 0 0 0 MITCHELL A LOWENTHAL BOARD MEMBER 2.0 0.0 X 0 0 0 ZACHARY W CARTER BOARD MEMBER 2.0 0.0 X 0 0 0 ELIZABETH DONOGHUE BOARD MEMBER 2.0 0.0 X 0 0 0 JED S RAKOFF BOARD MEMBER 2.0 0.0 X 0 0 0 KATHY B ROBB BOARD MEMBER 2.0 0.0 X 0 0 0 DAVID M BRODSKY VICE PRESIDENT (AS OF 5/20/14) 2.0 0.0 X X 0 0 0 NANCY M LOUDEN VICE PRESIDENT (AS OF 5/20/14) 2.0 0.0 X X 0 0 0 MATTHEW DILLER BOARD MEMBER (AS OF 5/20/14) 2.0 0.0 X 0 0 0 R NADINE FONTAINE BOARD MEMBER (END 12/2/14) 2.0 0.0 X 0 0 0 CARMELYN P MALALIS BOARD MEMBER (AS OF 5/20/14) 2.0 0.0 X 0 0 0 JOHN F SAVARESE BOARD MEMBER (AS OF 5/20/14) 2.0 0.0 X 0 0 0 SARAH L CAVE BOARD MEMBER (AS OF 12/2/14) 2.0 0.0 X 0 0 0 BRET PARKER EXECUTIVE DIRECTOR 40.0 2.0 X 309248 0 29469 THOMAS J HALTER CHIEF FINANCIAL OFFICER 40.0 2.0 X 172144 0 20769 ALAN ROTHSTEIN COUNSEL 40.0 0.0 X 246730 0 14857 ARLENE BEIN DIR OF MEMBERSHIP MARKETING 40.0 0.0 X 164690 0 13016 ERIC FRIEDMAN DIRECTOR OF COMMUNICATIONS 40.0 0.0 X 126381 0 21406 GEORGE WOLFF DIRECTOR OF LRS 40.0 0.0 X 147985 0 8386 ROBERT HUBER DIRECTOR OF BUILDINGS 40.0 0.0 X 124747 0 7716 MICHELLE S CLEMENT DIRECTOR OF CLE (END 4/30/14) 32.0 0.0 X 138064 0 9580 1429989 0 125199 14 false true false 0 128157 128157 MEETING SERVICES 722320 1306029 661632 644397 PUBLICATION INCOME 541800 29610 29610 MEMBERSHIP DUES & ASSESSMENTS 900099 6367283 6367283 LEGAL REFERRAL SERVICES 900099 1059235 1059235 CONTINUING EDUC & OTHERS 611430 3095652 3095652 58883 58883 11916692 364085 364085 0 176889 176889 0 0 0 4829361 4314348 515013 515013 515013 0 0 0 SALE OF BOOKS 900099 2008439 2008439 MISCELLANEOUS 900099 72135 72135 2080574 15181410 11242685 674007 3136561 0 37000 0 0 750260 0 5930521 147588 2218636 603098 0 0 51745 0 0 38924 205750 459202 497225 134224 1056 971193 22988 0 190140 0 0 751412 195067 LIBRARY BOOKS & DIGITAL SERVIC 879601 CLE PROGRAM EXPENSES 429354 MEETING SERVICES EXPENSES 368008 UNRELATED BUSINESS EXCISE TAX 7214 100390 14990596 1031540 847449 266848 394292 0 0 725094 599256 0 0 0 0 0 0 0 0 275877 239428 24121487 14002753 10615783 10118734 10174173 10906440 0 0 0 0 0 0 0 0 23089315 23105599 1631613 1501430 0 0 1105711 735396 0 0 0 0 0 0 0 0 0 0 499082 1144926 3236406 3381752 X 17379462 17288686 1682230 1643944 791217 791217 19852909 19723847 23089315 23105599 190814 -319876 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 128435 1465 37177 37177 true false false false 6365812 128435 0 128435 128619 -184 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 4803771 -33391 11741 4758639 4657453 158782 12464 4803771 4497276 172781 12604 4657453 3408693 1306136 -208557 8996 4497276 3165281 253525 10113 3408693 0.58000 0.17000 0.25000 false false 204125 204125 22500220 12848376 9651844 1417142 1154377 262765 10118734 0 ACCRUED FICA EXPENSES PAYABLE 26067 NY SALES TAX PAYABLE 5484 DUE TO AFFILIATES 262101 EXCISE TAXES PAYABLE 15000 NY MCTMT PAYABLE 1159 ACCRUED PENSION PAYABLE 835115 1144926 X 14865365 -319876 42755 -277121 15142486 38924 38924 15181410 14994427 42755 42755 14951672 38924 38924 14990596 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 144 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 unrestricted net assets for the year in which the items were acquired, or as decreases in temporarily restricted net assets if the assets used to purchased the items have been restricted by donors. During fiscal-year 2015, the Association used an auction house to sell many of these rare items. Schedule D - Part III - Line 4 See response above to Part III, line 1a and 4. 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 Association's mission as stated in Part III, line 1 of Form 990. Schedule D - Part X - Line 2: INCOME TAX UNCERTAINITIES: The Association is subject to the provisions of ASC Topic 740-10-05, as it relates to the 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 publications. In addition, the Association has always accrued a liability for the excise tax related to its political activities. Because of the Association's general tax-exempt status, management believes ASC Topic 740-10-05 has not had, and is not expected to have, a material impact on the Association's financial statements. true SCHOLARSHIPS TO LAW STUDENTS 25 37000 SCHEDULE I: PART I, LINE 2 AND PART III THE ASSOCIATION PROVIDED TUITION SCHOLARSHIPS THROUGH ITS CB SMITH FUND TO NEEDY STUDENTS ATTENDING LAW SCHOOLS IN NEW YORK CITY - 25 STUDENTS FROM 6 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 true false false BRET PARKER EXECUTIVE DIRECTOR 309248 0 0 0 0 0 6273 0 23196 0 338717 0 0 0 ALAN ROTHSTEIN COUNSEL 246730 0 0 0 0 0 7450 0 7407 0 261587 0 0 0 THOMAS J HALTER CHIEF FINANCIAL OFFICER 172144 0 0 0 0 0 414 0 20355 0 192913 0 0 0 ARLENE BEIN DIR OF MEMBERSHIP MARKETING 164690 0 0 0 0 0 5069 0 7947 0 177706 0 0 0 GEORGE WOLFF DIRECTOR OF LRS 147985 0 0 0 0 0 0 0 8386 0 156371 0 0 0 SCHEDULE J, PART 1, LINE 4A SEVERANCE WAS ACCRUED IN THE PREVIOUS YEAR AND PAID DURING FISCAL-YEAR 2015. The terms of the severance AGREEMENT are confidential. Part I, Line 7B THE ASSOCIATION WILL NOT PAY UNRELATED BUSINESS INCOME TAX BECAUSE AS OF APRIL 30, 2014, IT HAD $1,250,653 NET OPERATING LOSS CARRYFOWARD AVAILABLE FOR APRIL 30, 2015. 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. During fiscal year 2015, the Association hosted 2,482 meetings, with a total attendance of 78,221 people. Committee services assist the Association's approximately 160 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 V - Line 2a Number of employees reported on Form W-3 is 170 which includes 50 employees for Association of the Bar of the City of New York Fund, Inc., an affiliate of the organization for which the Association is reimbursed. Part VI - Line 4 Audit Committee by-law was changed and voted on May 21, 2014 to move the audit committee from an independent committee to a committee of the Board. Additionally, several amendments to the Constitution and By-Laws were made subsequent to year-end in May 2015. Complete text of these documents is available at our organization's website at "www.nycbar.org" Part VI - Line 6 The Association is a professional membership organization with 25,085 members as of April 30, 2015. Part VI - Lina 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 identify 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 VI - Line 19 All documents are available at the Office of the CFO of the organization to the public by request. Governing documents are posted on the organization's website. 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 170b1(A)vi ABCNY false false false false false false false false false true false true false true false false true false false Scheudle 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.