2014-12-12T12:10:54-06:00 2014-04-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2013-05-01 130453095 ASSOCIATION OF THE BAR OF THE CITY OF NY % THOMAS J HALTER CFO ASSO 2123826640 42 WEST 44TH STREET Suite NEW YORK NY 100366690 Bret Parker Executive Director 2123826620 2014-12-10 true JULIE FLOCH P00736879 2123826620 2013 2015-11-30 17:44:51Z BRET PARKER 42 West 44th Street New York NY 10036 15916181 false X N/A 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 22 120 3930 565376 36106 85128 12497853 12146484 503502 744464 426559 302063 13464020 13278139 162376 30000 0 0 8409574 7613876 0 0 0 5994735 5218385 14566685 12862261 -1102665 415878 24071190 23089315 5030958 3236406 19040232 19852909 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 24,917 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 2014, the Association conducted 150 Live CLE programs, with over 10,211 registered attendees. In addition, 18,623 attendees participated in 710 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 344,900 volumes in print and the print equivalent of 149,900 volumes in microfilm and extensive online resources. There were 21,081 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 74,891 inquires via telephone calls, online form submissions, iLawyer submissions, and voice mail and responded to 65,305 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 22 0 true 120 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 10036 CAREY R DUNNE PRESIDENT 30.0 3.0 X X 0 0 0 MARK C MORRIL VICE PRESIDENT 2.0 X X 0 0 0 LYNN NEUNER VICE PRESIDENT 2.0 X X 0 0 0 DEBRA L RASKIN VICE PRESIDENT 2.0 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 X X 0 0 0 CARRIE H COHEN BOARD MEMBER 2.0 X 0 0 0 BRUCE A GREEN BOARD MEMBER 2.0 X 0 0 0 DEBRA A JAMES BOARD MEMBER 2.0 X 0 0 0 PETER JW SHERWIN BOARD MEMBER 2.0 X 0 0 0 ELCH P NOWROJEE BOARD MEMBER 2.0 X 0 0 0 VICTOR OLDS BOARD MEMBER 2.0 X 0 0 0 KARLA GRACE SANCHEZ BOARD MEMBER 2.0 X 0 0 0 JAMES HR WINDELS BOARD MEMBER 2.0 X 0 0 0 KAREN J FREEDMAN BOARD MEMBER 2.0 X 0 0 0 PREETA D BANSAL BOARD MEMBER (LEFT SEP, 2013) 2.0 X 0 0 0 BRAD KARP BOARD MEMBER (SEP 13-PRESENT) 2.0 X 0 0 0 HALLIE B LEVIN BOARD MEMBER 2.0 X 0 0 0 MITCHELL A LOWENTHAL BOARD MEMBER 2.0 X 0 0 0 ZACHARY W CARTER BOARD MEMBER 2.0 X 0 0 0 ELIZABETH DONOGHUE BOARD MEMBER 2.0 X 0 0 0 JED S RAKOFF BOARD MEMBER 2.0 X 0 0 0 KATHY B ROBB BOARD MEMBER 2.0 X 0 0 0 BRET PARKER EXECUTIVE DIRECTOR 40.0 2.0 X 204971 0 9057 BARBARA OPOTOWSKY EXECUTIVE DIRECTOR 40.0 2.0 X 138692 0 7004 THOMAS J HALTER CFO (HIRED 12/2/13) 40.0 2.0 X 10345 0 0 CAROL S ROSENBAUM CFO (Last day 12/6/13) 40.0 2.0 X 191917 0 13353 ALAN ROTHSTEIN COUNSEL 40.0 X 242052 0 14380 MICHELLE S CLEMENT DIR OF CLE (LAST DAY 4/30/14) 32.0 X 196612 0 27196 ARLENE BEIN DIR OF MEMBERSHIP MARKETING 40.0 X 159350 0 11827 ALLEN CHARNE DIRECTOR OF LRS 40.0 X 131440 0 11472 ERIC FRIEDMAN DIRECTOR OF COMMUNICATIONS 40.0 X 123026 0 19388 RICHARD TUSKE DIRECTOR OF LIBRARY SERVICES 40.0 X 122102 0 16814 1520507 0 130491 14 false true false NIMBLEUSER 656 KREAG ROAD PITTSFORD NY 14534 TECHNOLOGY CONSULTIN 129845 1 85128 85128 MEETING SERVICES 722320 1195740 652212 543528 PUBLICATION INCOME 541800 21848 21848 MEMBERSHIP DUES 7 ASSESMENT 900099 6372987 6372987 LEGAL REFERRAL SERVICES 900099 1306125 1306125 CONTINUING EDUC & OTHERS 611430 3187586 3187586 62198 62198 12146484 365084 365084 0 222721 222721 0 0 0 3017422 2638042 379380 379380 379380 0 0 0 MAILING LIST 900099 8326 8326 SALE OF BOOKS 900099 69157 69157 MISCELLANEOUS 900099 1859 1859 79342 13278139 11581108 565376 1046527 0 30000 0 0 818222 0 6037685 193696 -3045 567318 0 0 51782 0 0 40134 49628 503094 561801 145428 8663 898939 21835 0 120842 2124 0 775749 193759 LIBRARY BOOKS & DIGITAL SERVIC 911553 CLE PROGRAM EXPENSES 491485 MEETING SERVICES EXPENSES 368284 UNRELATED BUSINESS EXCISE TAX 10459 62826 12862261 818342 1031540 718252 266848 0 0 968085 725094 0 0 0 0 0 0 0 0 362420 275877 23867124 13251341 11300130 10615783 9903961 10174173 0 0 0 0 0 0 0 0 24071190 23089315 3325766 1730451 0 0 1466717 1105711 0 0 0 0 0 0 0 0 0 0 238475 400244 5030958 3236406 X 15240794 17379462 3008221 1682230 791217 791217 19040232 19852909 24071190 23089315 415878 396799 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 127512 1288 34183 0 34183 true true false false 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 4657453 158782 12464 4803771 4497276 172781 12604 4657453 3408693 1306136 -208557 8996 4497276 3165281 253525 10113 3408693 2833075 342295 10089 3165281 0.58000 0.17000 0.25000 false false 204125 204125 22374393 12189884 10184509 1288606 1061457 227149 10615783 44629 ACCRUED FICA EXPENSES PAYABLE 59595 NY SALES TAX PAYABLE 7234 DUE TO AFFILIATES 244637 EXCISE TAX PAYABLE 20000 NY MCTMT PAYABLE 1509 NYC TAXES INCOME PAYABLE 6864 NYS TAXES INCOME PAYABLE 15679 CONNECTICUT, YONKERS, PENNSLYVANIA TAXES PAYABLE 97 FEDERAL INCOME TAXES 44629 400244 X 13647804 396799 13000 409799 13238005 40134 40134 13278139 12835127 13000 13000 12822127 40134 40134 12862261 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. 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 relating 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 of its 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, ASC Topic 740-10-05 has not had, and is not expected to have, a material impact on the Association's financial statements. The Association is no longer subject to examination by federal or state tax authorities for fiscal years prior to 2011. true SCHOLARSHIPS TO LAW STUDENTS 18 30000 SCHEDULE I, PART 1, LINE 2 THE GRANT IS MONITORED THROUGH SUPERVISION OF STAFF AND OVERSIGHT BY BOARD OF THE ASSOCIATION OF THE BAR OF THE CITY OF NEW YORK FUND, INC. AN AFFILIATED ORGANIZATION, AND PERIODIC REPORTING TO STAFF AND EXECUTIVE COMMITTEE OF THE ASSOCIATION OF THE BAR OF THE CITY OF NEW YORK. SCHEDULE I, PART III THE ASSOCIATION PROVIDED TUITION SCHOLARSHIP THROUGH ITS CB SMITH FUND TO NEEDY STUDENTS ATTENDING LAW SCHOOLS IN NEW YORK CITY - 18 STUDENTS FROM 7 LAW SCHOOLS BENEFITED FROM THE GRANTS. THE SCHOLARSHIPS ARE NOT GIVEN DIRECTLY TO STUDENTS BUT RATHER TO THE LAW SCHOOL, TO ENSURE THEIR USE FOR THE INTENDED PURPOSE. X X X X true false false BRET PARKER EXECUTIVE DIRECTOR 204971 0 0 0 0 0 0 0 9057 0 214028 0 0 0 ALAN ROTHSTEIN COUNSEL 242052 0 0 0 0 0 7372 0 7008 0 256432 0 0 0 CAROL S ROSENBAUM CFO (Last day 12/6/13) 191917 0 0 0 0 0 5879 0 7474 0 205270 0 0 0 MICHELLE S CLEMENT DIR OF CLE (LAST DAY 4/30/14) 196612 0 0 0 0 0 5968 0 21228 0 223808 0 0 0 ARLENE BEIN DIR OF MEMBERSHIP MARKETING 159350 0 0 0 0 0 4353 0 7474 0 171177 0 0 0 SCHEDULE J, PART 1, LINE 4A CAROL S. ROSENBAUM RECEIVED SEVERANCE PAY IN THE AMOUNT OF $46,527. DURING THE YEAR ENDED APRIL 30, 2014 SEVERANCE IN THE AMOUNT OF $63,391 WAS ACCRUED FOR MICHELLE S. CLEMENT, THIS AMOUNT WAS SUBSEQUENTLY PAID IN FISCAL YEAR 2015. Part I, Line 7B THE ASSOCIATION WILL NOT PAY UNRELATED TAX BECAUSE OF APRIL 30, 2013, IT HAD $1,252,573 NET OPERATING CARRYFOWARD AVAILABLE FOR APRIL 30, 2014. 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 2014, the Association hosted 2,772 meetings, with a total attendance of $88,537 people. Committee services assists the Association's 150 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 179 which included 59 employees for Association of the Bar of the City of New York Fund, Inc., an affiliate of the organization for which the company 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. These changes are in effect for the fiscal year 2015. Part VI - Line 6 The Association is a professional membership organization with 24,917 members as of April 30, 2014. 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 prior year as well as comparative surveys and recommended the salaries for the Executives in schedule J and the benefits for all the employees. 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 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.