2026-02-13T08:39:59-06:00 2025-04-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2024-05-01 130453095 ASSOCIATION OF THE BAR OF THE CITY OF NY ASSO 2123826640 42 WEST 44TH STREET NEW YORK NY 10036 CECILIA SAKOSKY CHIEF FINANCIAL OFFICER 2123826640 2026-02-12 1 0 WILLIAM EPSTEIN P01307171 2129498700 2024 2025-03-06 01:10:19Z NEW YORK CITY BAR BRET PARKER 42 WEST 44TH STREET NEW YORK NY 10036 18107099 0 X WWW.NYCBAR.ORG X 1871 NY THE CITY BAR'S MISSION IS TO EQUIP AND MOBILIZE A DIVERSE LEGAL (CONTINUED ON SCHEDULE O) PROFESSION TO PRACTICE WITH EXCELLENCE, PROMOTE REFORM OF THE LAW, AND UPHOLD THE RULE OF LAW AND ACCESS TO JUSTICE IN SUPPORT OF A FAIR SOCIETY AND THE PUBLIC INTEREST IN OUR COMMUNITY, OUR NATION AND THROUGHOUT THE WORLD. 26 26 102 5142 928402 0 1162716 126756 13931772 14369630 326423 892870 1002983 1220161 16423894 16609417 50000 50000 0 0 9431480 9927240 0 0 0 6084854 6398408 15566334 16375648 857560 233769 21978623 21742348 5515057 6478483 16463566 15263865 X THE CITY BAR'S MISSION IS TO EQUIP AND MOBILIZE A DIVERSE LEGAL PROFESSION TO PRACTICE WITH EXCELLENCE, PROMOTE REFORM OF THE LAW, AND UPHOLD THE RULE OF LAW AND ACCESS TO JUSTICE IN SUPPORT OF A FAIR SOCIETY AND THE PUBLIC INTEREST IN OUR (CONTINUED ON SCHEDULE O) COMMUNITY, OUR NATION AND THROUGHOUT THE WORLD. THERE ARE 21,748 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, CYBERSECURITY AND THE ELIMINATION OF BIAS. TOTAL PROGRAM ATTENDANCE FOR THE YEAR WAS 12,334. 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 RENTS SPACE AND PROVIDES CATERING SERVICE TO INTERNAL AND EXTERNAL CLIENTS. 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 16 0 1 102 1 1 1 0 0 0 0 0 0 0 X 26 26 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CECILIA SAKOSKY CFO 2123826640 42 WEST 44TH STREET NEW YORK NY 10036 MUHAMMAD U FARIDI PRESIDENT (AS OF 5/24) 30.00 3.00 X X 0 0 0 SUSAN KOHLMANN PRESIDENT (END 5/2024) 30.00 3.00 X X 0 0 0 SARAH J BERGER VICE PRESIDENT (AS OF 5/24) 2.00 0.00 X X 0 0 0 TRACEE E DAVIS VICE PRESIDENT (AS OF 5/24) 2.00 0.00 X X 0 0 0 HON LILLIAN WAN VICE PRESIDENT (AS OF 5/24) 2.00 0.00 X X 0 0 0 JUAN A ARTEAGA VICE PRESIDENT (END 5/2024) 2.00 0.00 X X 0 0 0 DEVIKA KEWALRAMANI VICE PRESIDENT (END 5/2024) 2.00 0.00 X X 0 0 0 ANNA M POHL VICE PRESIDENT (END 5/2024) 2.00 0.00 X X 0 0 0 JYOTIN HAMID TREASURER 2.00 2.00 X X 0 0 0 PAULA T EDGAR ASSOCIATION SECRETARY 2.00 0.00 X X 0 0 0 NEYSA ALSINA BOARD SECRETARY (AS OF 5/24) 2.00 0.00 X X 0 0 0 PHILIP L DESGRANGES BOARD SECRETARY (END 5/2024) 2.00 0.00 X X 0 0 0 KEVIN S SCHWARTZ CHAIR 2.00 0.00 X X 0 0 0 MICHELE CEREZO NATAL CHAIR (END 5/2024) 2.00 0.00 X X 0 0 0 NEYSA I ALSINA MEMBER (END 5/2024) 2.00 0.00 X 0 0 0 RAKHI BAHADKAR-RAJPUL MEMBER 2.00 0.00 X 0 0 0 WHYTNE J V BROOKS MEMBER 2.00 0.00 X 0 0 0 PATRICK T CAMPBELL MEMBER 2.00 0.00 X 0 0 0 JAMES P CHOU MEMBER 2.00 0.00 X 0 0 0 MELISSA COLON-BOSOLET MEMBER 2.00 0.00 X 0 0 0 BRIAN DANIEL FARKAS MEMBER 2.00 0.00 X 0 0 0 SEAN HECKER MEMBER 2.00 0.00 X 0 0 0 JAIPAT SINGH JAIN MEMBER (END 5/2024) 2.00 0.00 X 0 0 0 GARY M KAUFMAN MEMBER 2.00 0.00 X 0 0 0 HON TANYA R KENNEDY MEMBER (END 5/2024) 2.00 0.00 X 0 0 0 DAVID F LEVINE MEMBER 2.00 0.00 X 0 0 0 HON KIYO A MATSUMOTO MEMBER (END 5/2024) 2.00 0.00 X 0 0 0 ROSSALYN K QUAYE MEMBER 2.00 0.00 X 0 0 0 JENNIFER G RODGERS MEMBER 2.00 0.00 X 0 0 0 WILLIAM T RUSSELL MEMBER 2.00 0.00 X 0 0 0 PHILIP DESGRANGES MEMBER (AS OF 5/2024) 2.00 0.00 X 0 0 0 JEREMY FEIGELSON MEMBER (AS OF 5/2024) 2.00 0.00 X 0 0 0 MICHAEL A FERNANDEZ MEMBER (AS OF 5/2024) 2.00 0.00 X 0 0 0 KAREN P SIMMONS MEMBER (AS OF 5/2024) 2.00 0.00 X 0 0 0 ANA M ALFONSO MEMBER (AS OF 5/2024) 2.00 0.00 X 0 0 0 ANTA CISSE-GREEN MEMBER (AS OF 5/2024) 2.00 0.00 X 0 0 0 BRET PARKER EXECUTIVE DIRECTOR 40.00 2.00 X 344034 0 2751 THOMAS J HALTER CHIEF ADMIN. OFFICER (END 1/25) 40.00 2.00 X 208720 0 17504 CECILIA SAKOSKY CHIEF FIN. OFFICER (AS OF 12/24) 40.00 2.00 X 751 0 0 LAUREN AXELROD GENERAL COUNSEL 35.00 6.00 X 176704 0 42771 GEORGE WOLFF LRS EXECUTIVE DIRECTOR 40.00 0.00 X 186684 0 28925 MARTHA HARRIS CARON SR DIR, PROGRAMS & COMM ENGAGEMENT 40.00 0.00 X 160691 0 42255 KAMRAN QURESHI IT DIRECTOR 40.00 0.00 X 150906 0 41989 RICHARD TUSKE SR. DIRECTOR OF LIBRARY OPERATIONS 40.00 0.00 X 166999 0 16238 ERIC FRIEDMAN DIR. OF MARKETING & COMMUNICATIONS 40.00 0.00 X 160105 0 30067 JOHN G CROWLEY DIR. OF BUILDING OPERATIONS 40.00 0.00 X 152124 0 13478 BETH SCHEFFLAN SR. DIR. OF HUMAN RESOURCES 40.00 0.00 X 165919 0 4968 1873637 0 240946 19 0 1 0 0 82643 44113 126756 MEMBERSHIP DUES & ASSESSMENTS 900099 7238003 7238003 CATERING SERVICES 722320 2680017 1817358 862659 LEGAL REFERRAL SERVICES 900099 1941966 1941966 CONTINUING LEGAL EDUCATION 611430 1856566 1856566 SMALL LAW FIRM PROGRAM INCOME 611430 375352 375352 277726 277726 14369630 342021 342021 105548 105548 393397 0 393397 393397 393397 2048531 1497682 550849 550849 550849 MISCELLANEOUS 900099 408678 408678 OTHER INCOME 900099 246795 134741 112054 PUBLICATION INCOME 541800 65743 65743 721216 16609417 14050390 928402 1503869 50000 1127023 6363287 145882 1652937 638111 77197 36912 307211 235893 405307 337141 1188 1404172 9561 375651 109656 903130 250520 MEETING & CATERING SERV 847128 LIBRARY BOOKS/DIGITAL S 834271 CONTINUING LEGAL SERVIC 134147 PROFESSIONAL MEMBERSHIP 25565 103758 16375648 1297749 1021280 414527 410260 1724561 1704864 355203 383025 29794328 21191254 8823978 8603074 9362605 9409836 0 210009 21978623 21742348 1928904 2127751 1626480 2330825 1538977 1935168 420696 84739 5515057 6478483 X 13995473 12784688 2468093 2479177 16463566 15263865 21978623 21742348 X 233769 -3647 -1429823 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60234 1813 31682 31682 1 0 0 0 7238003 60234 60234 60234 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 (2ND CIR. 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 1965222 93151 74405 1983968 1933801 109965 78544 1965222 2000338 8806 75343 1933801 2189247 -121117 67792 2000338 1877599 393854 82206 2189247 0.00000 0.39880 0.60120 0 0 204125 204125 26979359 19453504 7525855 2271517 1737750 533767 339327 339327 8603074 ACCRUED FICA EXPENSES PAYABLE 25819 NY SALES TAX PAYABLE 19654 DUE TO AFFILIATES 30815 EXCISE TAXES PAYABLE 7000 NY MCTMT PAYABLE 1451 84739 X 17071052 -3647 502194 498547 16572505 36912 36912 16609417 18270753 502194 1429823 1932017 16338736 36912 36912 16375648 PART III, LINE 1A: LIBRARY BOOKS AND WORKS OF ART: THE ASSOCIATION'S LIBRARY BOOKS AND COLLECTION OF FINE AND DECORATIVE ARTS HAVE BEEN ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION OVER 150 YEARS AGO. THE ASSOCIATION'S COLLECTION IS HELD PRIMARILY FOR RESEARCH AND EDUCATIONAL PURPOSES. PROCEEDS FROM THE SALE WILL BE USED TO SUPPORT THE ASSOCIATION'S MISSION. PART III, LINE 4: LIBRARY BOOKS AND WORKS OF ART: THE ASSOCIATION'S LIBRARY BOOKS AND COLLECTION OF FINE AND DECORATIVE ARTS HAVE BEEN ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION OVER 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 FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CODIFICATION 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 $7,832 AND $6,262 IN THE STATEMENTS OF ACTIVITIES DURING BOTH FISCAL-YEARS 2025 AND 2024. 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 1,874,675. GAIN ON CHANGE FROM ACTUARIAL VALUATION OF PENSION COST -444,852. 1 TUITION SCHOLARSHIPS 10 50000 PART I, LINE 2: THE ASSOCIATION PROVIDED TUITION SCHOLARSHIPS THROUGH ITS CB SMITH FUND TO ECONOMICALLY DISADVANTAGED STUDENTS ATTENDING LAW SCHOOLS IN NEW YORK CITY - 10 STUDENTS 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 344034 0 0 0 0 0 2751 0 0 0 346785 0 0 0 THOMAS J HALTER CHIEF ADMIN. OFFICER (END 1/25) 208720 0 0 0 0 0 6269 0 11235 0 226224 0 0 0 LAUREN AXELROD GENERAL COUNSEL 176704 0 0 0 0 0 5641 0 37130 0 219475 0 0 0 GEORGE WOLFF LRS EXECUTIVE DIRECTOR 186684 0 0 0 0 0 5858 0 23067 0 215609 0 0 0 MARTHA HARRIS CARON SR DIR, PROGRAMS & COMM ENGAGEMENT 160691 0 0 0 0 0 5125 0 37130 0 202946 0 0 0 KAMRAN QURESHI IT DIRECTOR 150906 0 0 0 0 0 4859 0 37130 0 192895 0 0 0 ERIC FRIEDMAN DIR. OF MARKETING & COMMUNICATIONS 160105 0 0 0 0 0 4961 0 25106 0 190172 0 0 0 RICHARD TUSKE SR. DIRECTOR OF LIBRARY OPERATIONS 166999 0 0 0 0 0 5002 0 11236 0 183237 0 0 0 BETH SCHEFFLAN SR. DIR. OF HUMAN RESOURCES 165919 0 0 0 0 0 4968 0 0 0 170887 0 0 0 JOHN G CROWLEY DIR. OF BUILDING OPERATIONS 152124 0 0 0 0 0 2321 0 11157 0 165602 0 0 0 FORM 990, PART I, LINE 7B THE ASSOCIATION WILL NOT PAY UNRELATED BUSINESS INCOME TAX BECAUSE EXPENSES WERE MORE THAN THE INCOME FOR THE UNRELATED ACTIVITY FOR APRIL 30, 2025. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS A PROFESSIONAL MEMBERSHIP ORGANIZATION WITH 21,748 MEMBERS AS OF APRIL 30, 2025. 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 ARE REVIEWED AND APPROVED BY THE AUDIT COMMITTEE PRIOR TO BEING PROVIDED TO THE BOARD OF DIRECTORS. ANY QUESTIONS OR COMMENTS FROM THE BOARD OF DIRECTORS ARE ADDRESSED BEFORE THE FORM 990 AND RELATED SCHEDULES ARE FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS CIRCULATED ANNUALLY TO THE BOARD MEMBERS AND KEY STAFF, 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 PRIOR SALARY STUDIES, AS WELL AS COMPARABLE MARKET SALARIES AND RECOMMENDED THE SALARIES OF 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 -1,874,675. GAIN ON CHANGE FROM ACTUARIAL VALUATION OF PENSION COST 444,852. ASSOC OF THE BAR OF THE CITY OF NY FUND 42 WEST 44TH STREET NEW YORK NY 10036 136003018 LEGAL SVS TO NY POOR; PROMOTE PRO-BONO GLOBALLY, DIVERSITY AND LAWYER ASSIST NY 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 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; INCREASING DIVERSITY IN THE PROFESSION; ASSISTING LAWYERS WITH SUBSTANCE AND MENTAL HEALTH PROBLEMS.