2023-05-04T11:04:59-05:00 2022-12-31 141442607 BST & CO CPAS LLP 10 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2022-01-01 140923640 NEW YORK STATE BAR ASSOCIATION NEWY 5184633200 ONE ELK STREET ALBANY NY 12207 DOMENICK NAPOLETANO ESQ TREASURER 5184633200 2023-05-15 1 DOMENICK NAPOLETANO ESQ 999009999 0 JUDY A CAHEE P00281935 5184596700 2023-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHERRY LEVIN WALLACH ONE ELK STREET ALBANY NY 12207 28644708 0 X HTTPS://NYSBA.ORG/ X 1877 NY TO CULTIVATE THE SCIENCE OF JURISPRUDENCE... (SEE PAGE 2, PART III, LINE 1 FOR COMPLETE MISSION) 30 27 91 27 274914 0 1516457 162724 18367922 18054364 3350256 1564219 0 0 23234635 19781307 81500 144000 0 0 7810896 8374558 0 0 0 7529694 9562627 15422090 18081185 7812545 1700122 69008454 66247700 15911989 18306351 53096465 47941349 THE NEW YORK STATE BAR ASSOCIATION WAS CREATED TO CULTIVATE THE SCIENCE OF JURISPRUDENCE, PROMOTE REFORM IN THE LAW, FACILITATE THE ADMINISTRATION OF JUSTICE, AND ELEVATE THE STANDARD OF INTEGRITY, HONOR, PROFESSIONAL SKILL, AND COURTESY IN THE LEGAL PROFESSION. 0 0 ASSOCIATION EDUCATIONAL PROGRAMS: THE ASSOCIATION SPONSORS HUNDREDS OF CONTINUING LEGAL EDUCATION (CLE) PROGRAMS AND SEMINARS THROUGHOUT THE YEAR WHICH ARE AVAILABLE TO BOTH MEMBERS AND THE PUBLIC. CLE PROGRAMS, WHICH ARE HELD AT FACILITIES ACROSS THE STATE, PROVIDE ATTENDEES WITH SPECIFIC KNOWLEDGE AND TRAINING IN SUBJECT AREAS UTILIZED BY ATTORNEYS WORKING IN EDUCATION, THE PUBLIC SECTOR, THE CORPORATE ENVIRONMENT, AND IN PRIVATE PRACTICE. CLE PROGRAMS INCLUDE VARIOUS PUBLICATIONS, ONLINE PROGRAMS, LIVE PROGRAMS, TELECONFERENCES, RECORDED PROGRAMS, WEBINARS, AND WEBCASTS. OTHER ASSOCIATION PROGRAMS: THE ASSOCIATION'S OTHER PROGRAM SERVICES INCULDE SPECIALIZED PROGRAMS IN GOVERNMENTAL RELATIONS, LAWYER ASSISTANCE, LAWYER REFERRAL AND INFORMATION SERVICES, PRACTICE MANAGEMENT SERVICES, AND PROGRAMS TO SUPPORT ATTORNEYS IN PRO-BONO WORK, THE LOCAL BAR ASSOCIATION, AND IN THE AREA OF LAW, YOUTH AND CITIZENSHIP. THE ASSOCIATION ALSO PUBLISHES THE NYSBA JOURNAL, THE STATE BAR NEWS, AND OTHER PUBLICATIONS WITH SUBSTANTIVE ARTICLES ON TIMELY LEGAL TOPICS, LEGISLATIVE ACTIONS, AND PUBLIC POLICY ISSUES. ASSOCIATION SECTIONS AND COMMITTEES: THE ASSOCIATION SPONSORS AND SUPPORTS VARIOUS MEMBERSHIP SECTIONS AND COMMITTEES WHICH ARE INTENDED TO ENHANCE CAREER ADVANCEMENT OPPORTUNITIES FOR ASSOCIATION MEMBERS AND FURTHER THE ASSOCIATION'S MISSION. SECTIONS INCLUDE ANTITRUST, BUSINESS LAW, LITIGATION, FAMILY LAW, INTERNATIONAL, ELDER LAW, ENVIRONMENTAL LAW, CRIMINAL JUSTICE, INTELLECTUAL PROPERTY, LABOR AND EMPLOYMENT LAW, MUNICIPAL LAW, REAL PROPERTY LAW, TAX, TRUSTS AND ESTATES, AND OTHER SECTIONS. COMMITTEES INCLUDE VARIOUS SUBJECT AREAS OF INTEREST TO MEMBERS, INCLUDING SPECIAL COMMITTEES AND TASK FORCES WITH DEFINED TASKS AND GOALS. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 104 0 1 91 1 1 1 0 0 0 1 1 0 0 0 X 30 27 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X KRISTIN M O'BRIEN CPA 5184875510 ONE ELK STREET ALBANY NY 12207 X T ANDREW BROWN ESQ IMMEDIATE PAST PRESIDENT 4.00 X 48126 0 0 SHERRY LEVIN WALLACH ESQ PRESIDENT 20.00 X X 63565 0 0 TAA R GRAYS ESQ SECRETARY 10.00 X X 0 0 0 DOMENICK NAPOLETANO ESQ TREASURER 10.00 X X 0 0 0 MICHAEL J MCNAMARA ESQ VP 1ST DISTRICT 4.00 X 0 0 0 DIANA S SEN ESQ VP 1ST DISTRICT 4.00 X 0 0 0 PAULINE YEUNG-HA ESQ VP 2ND DISTRICT 4.00 X 0 0 0 ELENA DEFIO KEAN ESQ VP 3RD DISTRICT 4.00 X 0 0 0 NANCY SCIOCCHETTI ESQ VP 4TH DISTRICT 4.00 X 0 0 0 HON JAMES P MURPHY VP 5TH DISTRICT 4.00 X 0 0 0 RICHARD C LEWIS ESQ PRESIDENT-ELECT 4.00 X X 18750 0 0 MARK J MORETTI ESQ VP 7TH DISTRICT 4.00 X 0 0 0 KATHLEEN MARIE SWEET ESQ VP 8TH DISTRICT 4.00 X 0 0 0 HON ADAM SEIDEN VP 9TH DISTRICT 4.00 X 0 0 0 MICHAEL A MARKOWITZ ESQ VP 10TH DISTRICT 4.00 X 0 0 0 DAVID LOUIS COHEN ESQ VP 11TH DISTRICT 4.00 X 0 0 0 MICHAEL A MARINACCIO ESQ VP 12TH DISTRICT 4.00 X 0 0 0 ORIN J COHEN ESQ VP 13TH DISTRICT 4.00 X 0 0 0 GREGORY K ARENSON ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 LAUREN E SHARKEY ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 SIMEON H BAUM ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 VIOLET E SAMUELS ESQ RN MEMBER-AT-LARGE 4.00 X 0 0 0 SARAH E GOLD ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 LAMARR J JACKSON ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 CHRISTOPHER R RIANO ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 RONALD C MINKOFF ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 THOMAS J MARONEY ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 MIRNA M SANTIAGO ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 KAYLIN L WHITTINGHAM ESQ MEMBER-AT-LARGE 4.00 X 0 0 0 MICHAEL R MAY ESQ VICE-PRESIDENT, SIXTH DISTRICT 4.00 X 0 0 0 PAMELA MCDEVITT ESQ EXECUTIVE DIRECTOR 40.00 2.00 X 357097 0 35444 PAULA DOYLE SENIOR DIRECTOR - HR 35.00 X 169989 0 39711 KRISTIN M O'BRIEN SENIOR DIRECTOR - FINANCE 35.00 X 158121 0 39347 KATHLEEN M BAXTER GENERAL COUNSEL 35.00 X 158516 0 39371 DAVID P MIRANDA ESQ GENERAL COUNSEL 35.00 X 195672 0 14231 KATHERINE SUCHOCKI SENIOR DIRECTOR - CLE 35.00 X 146370 0 11593 GERARD MCAVEY DIRECTOR OF MARKETING 35.00 X 147500 0 27316 SUSAN DESANTIS CHIEF COMMUNICATIONS STRAT 35.00 X 133550 0 27316 1597256 0 234329 8 0 1 0 FONTEVA LLC PO BOX 936929 ATLANTA GA 31193 APP DEVELOPMENT 441829 LOEB & LOEB LLP 345 PARK AVENUE NEW YORK NY 10154 LEGAL SERVICES 299944 MARATHON STRATEGIES LLC 38 EAST 29TH STREET 4TH FLOOR NEW YORK NY 10016 PUBLIC RELATIONS 195894 3 162724 162724 MEMBERSHIP DUES 541900 10172131 10172131 ADMIN FEES/ROYALTIES 525990 2310597 2310597 CONTINUING EDUCATION 611600 2291576 2291576 BOOKS/PUBLICATIONS 541900 1161298 1161298 SECTION PROGRAMS 812900 826895 826895 1291867 1016953 274914 18054364 1891670 1891670 8423950 112000 8402016 461385 21934 -349385 -327451 -327451 19781307 17779450 274914 1564219 X 124000 20000 1825303 4896911 239922 957461 454961 248104 2685594 190161 1416342 602794 420623 2072904 595798 236404 OTHER EXPENSES 493079 EQUIPMENT CONTRACTS 351407 BUILDING MAINT/REPAIRS 131884 AWARDS 117533 18081185 4901725 5743627 5959000 5445276 912080 989877 664392 1754912 9235620 3976266 2306119 5259354 54265138 46903974 0 150680 69008454 66247700 861399 789640 6095477 6167778 8955113 11348933 15911989 18306351 X 53096465 47941349 53096465 47941349 69008454 66247700 X 1700122 -9172120 2316882 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 10172131 116836 116836 203443 -86607 PART III-B, LINE 2A THE ASSOCIATION'S 2021 LOBBYING EXPENSES, WHICH WERE BUDGETED TO APPROXIMATE 2% OF TOTAL DUES REVENUE, WERE PRINCIPALLY COMPRISED OF AN ALLOCATION OF COMPENSATION AND RELATED BENEFIT COSTS. 283250 283250 4465320 786389 3678931 3006400 1776946 1229454 1480650 1412931 67719 5259354 ACCRUED PENSION OBLIGATIONS 303263 ACCRUED POSTRETIREMENT BENEFITS 6214759 OTHER DEFERRED AND UNEARNED ITEMS 1094175 LEASE LIABILITIES 150795 DUE TO RELATED PARTY 3585941 11348933 X 10821083 -9172120 460000 -8712120 19533203 248104 248104 19781307 18293081 460000 460000 17833081 248104 248104 18081185 PART X, LINE 2: WHEN INCOME TAX RETURNS ARE FILED, SOME TAX POSITIONS TAKEN ARE HIGHLY CERTAIN TO BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHER TAX POSITIONS ARE SUBJECT TO UNCERTAINTY ABOUT THE TECHNICAL MERITS OF THE POSITION OR THE AMOUNT OF THE POSITION'S TAX BENEFIT THAT WOULD BE ULTIMATELY SUSTAINED. THE PORTION OF THE BENEFITS ASSOCIATED WITH THE TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS PREVIOUSLY DESCRIBED IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION AND INCLUDES, WHERE APPLICABLE, ACCRUED INTEREST AND/OR PENALTIES ATTRIBUTABLE TO THE UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION RECOGNIZES THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS CONCLUDED THAT THE ASSOCIATION HAS NOT TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE ACTIVITIES SEE PAGE 2, LINE 4C SPRING MEETING OF THE ASSOCIATION'S INTERNATIONAL SECTION (REVENUE OF $76,476) 130754 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE ACTIVITIES SEE PAGE 2, LINE 4C FALL MEETING OF THE ASSOCIATION'S INTERNATIONAL SECTION (REVENUE OF $160,330) 148939 0 0 0 0 0 0 279693 0 279693 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART 1, LINE 3 THE ASSOCIATION'S ACTIVITIES OUTSIDE THE UNITED STATES WERE LIMITED TO MEETINGS OF THE ASSOCIATION'S INTERNATIONAL SECTION AND OTHER SECTIONS. NO GRANTMAKING, FUNDRAISING OR OTHER BUSINESS ACTIVITIES WERE CONDUCTED OUTSIDE THE UNITED STATES. THE ASSOCIATION HAS NO OFFICES AND NO EMPLOYEES OUTSIDE THE UNITED STATES. EXPENDITURES PRESENTED ON PART I, LINE 3(F) PRINCIPALLY REFLECT TOTAL MEETING COSTS. GENERALLY, SECTION MEMBERS (OR THEIR EMPLOYERS) PAY A REGISTRATION FEE FOR ASSOCIATION MEETINGS WHICH COVERS SUBSTANTIALLY ALL FACILITY AND PROGRAM RELATED COSTS, THE ASSOCIATION ALSO RECORDS, AT TIMES, REVENUE FROM CORPORATE AND OTHER SPONSORSHIPS AT ITS SECTION MEETINGS 1 THE NEW YORK BAR FOUNDATION (SEE SCHEDULE R) ONE ELK STREET ALBANY NY 12207 146029915 3 124000 0 VARIOUS PROGRAM RELATED ASSOCIATION SECTION GRANTS. ENVIRONMENTAL AND ENERGY LAW SECTION DIVERSITY AND INCLUSION SCHOLARSHIPS 2 15000 ELDER LAW & SPECIAL NEEDS SECTION LEGAL ASSISTANCE SCHOLARSHIPS 2 5000 PART I, LINE 2: THE ASSOCIATION MAINTAINS DETAILED RECORDS AND OTHER DOCUMENTATION IN SUPPORT OF PROGRAM GRANT AWARDS AND RELATED FUNDING. THESE RECORDS INCLUDE SUPPORT OF THE SELECTION CRITERIA, THE AMOUNT OF THE AWARD, AND THE MONITORING OF PROGRAM RESULTS. X X X 0 0 X X X X 0 0 0 PAMELA MCDEVITT ESQ EXECUTIVE DIRECTOR 357097 0 0 0 0 0 18300 0 17144 0 392541 0 0 0 DAVID P MIRANDA ESQ GENERAL COUNSEL 195672 0 0 0 0 0 0 0 14231 0 209903 0 0 0 PAULA DOYLE SENIOR DIRECTOR - HR 169989 0 0 0 0 0 10199 0 29512 0 209700 0 0 0 KATHLEEN M BAXTER GENERAL COUNSEL 158516 0 0 0 0 0 9511 0 29860 0 197887 0 0 0 KRISTIN M O'BRIEN SENIOR DIRECTOR - FINANCE 158121 0 0 0 0 0 9487 0 29860 0 197468 0 0 0 GERARD MCAVEY DIRECTOR OF MARKETING 147500 0 0 0 0 0 8013 0 19303 0 174816 0 0 0 SUSAN DESANTIS CHIEF COMMUNICATIONS STRAT 133550 0 0 0 0 0 8013 0 19303 0 160866 0 0 0 KATHERINE SUCHOCKI SENIOR DIRECTOR - CLE 146370 0 0 0 0 0 8782 0 2811 0 157963 0 0 0 PART I, LINE 1A THE ASSOCIATION'S WRITTEN TRAVEL AND EXPENSE POLICIES FOR THE PRESIDENT, PRESIDENT-ELECT, AND EXECUTIVE DIRECTOR PROVIDE FOR CERTAIN ADDITIONAL REIMBURSEMENTS IN RECOGNITION OF THESE INDIVIDUALS' SIGNIFICANT TRAVEL REQUIREMENTS WHILE INVOLVED IN ASSOCIATION MATTERS. WITH RESPECT TO FIRST CLASS TRAVEL, THESE INDIVIDUALS ARE ENTITLED TO SUCH UPGRADES, BUT ONLY IF THE FLIGHT EXCEEDS 3 HOURS, AND BUSINESS CLASS TRAVEL IS NOT OTHERWISE AVAILABLE. WITH RESPECT TO TRAVEL FOR COMPANIONS, THE ASSOCIATION'S POLICIES ALLOW REIMBURSEMENT FOR CERTAIN SPOUSAL TRAVEL, BUT SUCH REIMBURSEMENT IS LIMITED TO THE PRESIDENT, PRESIDENT-ELECT, AND EXECUTIVE DIRECTOR. WITH RESPECT TO REPORTABLE COMPENSATION, THE GENERAL POLICY OF THE ASSOCIATION IS NOT TO COMPENSATE OFFICERS OR DIRECTORS FOR THEIR ASSOCIATION RELATED WORK EFFORTS. HOWEVER, DURING THEIR TENURE, THE PRESIDENT AND PRESIDENT-ELECT, IN ADDITION TO EXTENSIVE TRAVEL ON BEHALF OF THE ASSOCIATION, HAVE CONSIDERABLE WORK RESPONSIBILITIES RELATED TO THEIR RESPECTIVE OFFICES. THIS COMMITMENT OF TIME AND EFFORT SIGNIFICANTLY REDUCES THEIR ABILITY TO ENGAGE IN THE NORMAL PRACTICE OF LAW. THE EXTENT OF THEIR ASSOCIATION WORK HAS A SIMILAR IMPACT ON THEIR IMMEDIATE SUPPORT STAFF, REGARDLESS OF THE PRACTICE SETTING. THIS COMMITMENT OF TIME BY THE PRESIDENT AND PRESIDENT-ELECT HAS SIGNIFICANT NEGATIVE FINANCIAL IMPLICATIONS TO THEIR PRACTICE. TO AMELIORATE A PORTION OF THE FINANCIAL IMPACT OF SERVING AS PRESIDENT AND PRESIDENT-ELECT, AND TO HELP ENSURE THAT IN THE FUTURE THESE OFFICES REMAIN ATTAINABLE FOR SMALL FIRM PRACTICIONERS, IN ACCORDANCE WITH THE ASSOCIATION'S BY-LAWS, THE PRESIDENT AND PRESIDENT-ELECT ARE ELLIGIBLE FOR AN ANNUAL NON-EMPLOYEE STIPEND OF $75,000 AND $37,500, RESPECTIVELY DURING THEIR TERMS IN OFFICE. AS DISCLOSED UNDER PART VII OF FORM 990, THE TOTAL AMOUNT PAID UNDER THIS POLICY AMOUNTED TO $130,441 DURING 2022. (THESE STIPENDS ARE REPORTED UNDER BOTH FORM 990, SCHEDULE J AND UNDER FORM 990, PART IX, LINE 5.) FORM 990, PART VI NO KEY EMPLOYEE OR HIGHLY COMPENSATED EMPLOYEES ARE RELATED TO EACH OTHER THROUGH FAMILY OR BUSINESS RELATIONSHIPS. HOWEVER, CERTAIN MEMBERS OF THE ASSOCIATION'S 30 MEMBER EXECUTIVE COMMITTEE MAY, AT TIMES, SHARE BUSINESS RELATIONSHIPS THROUGH A PARTNERSHIP AFFILIATION WITH VARIOUS LAW FIRMS WITH WHOM THEY ARE EMPLOYED, ARE PARTNERS, OR OTHERWISE AFFILIATED. IN ADDITION, ONE OFFICER OF THE ASSOCIATION ALSO SERVES AS AN UNPAID DIRECTOR OF THE NEW YORK BAR FOUNDATION, A 501(C)(3) ORGANIZATION RELATED TO THE ASSOCIATION (SEE SCHEDULE R). ALSO, IN 2022 TWO DIRECTORS OF THE ASSOCIATION ALSO SERVED ON THE NEW YORK BAR FOUNDATION'S BOARD. THESE RELATIONSHIPS EXIST IN THE NORMAL COURSE, WITHOUT EITHER CONTROL OR ANY DIRECT OR INDIRECT INTEREST ON THE PART OF THESE INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAD APPROXIMATELY 57,100 MEMBERS AS OF DECEMBER 31, 2022. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ASSOCIATION ELECT REPRESENTATIVES TO THE 300 MEMBER HOUSE OF DELEGATES. THE ASSOCIATION IS GOVERNED BY A 300 MEMBER HOUSE OF DELEGATES, WHICH IS COMPRISED OF MEMBERS REPRESENTING THE 13 JUDICIAL DISTRICTS OF NEW YORK STATE, AS WELL AS THE ASSOCIATION'S 28 SECTIONS. THE 30 MEMBER EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE ASSOCIATION AND, AS SUCH, IS CONSTRUED TO BE ITS GOVERNING BODY FOR FORM 990 REPORTING PURPOSES. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN GOVERNANCE DECISIONS OF THE ASSOCIATION EXECUTIVE COMMITTEE ARE SUBJECT TO APPROVAL BY THE ASSOCIATION'S MEMBERS AND/OR HOUSE OF DELEGATES. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARER/CPA REVIEWED A COPY OF THE FORM 990 AND ITS RELATED DOCUMENTS WITH THE ASSOCIATION'S FINANCE COMMITTEE PRIOR TO ITS FILING. THE MEMBERS OF THE ASSOCIATION'S EXECUTIVE COMMITTEE WERE ALSO PROVIDED A COPY OF THE FORM 990 DOCUMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION HAS A FORMAL RECORDS MANAGEMENT POLICY AND FORMAL CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES. IN ADDITION, THE ASSOCIATION MONITORS AND ENFORCES CONFLICTS OF INTEREST THROUGH PERIODIC CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRES AND A REQUIREMENT FOR CONTINUING DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE ASSSOCIATION'S KEY EMPLOYEE AND ITS HIGHLY COMPENSATED EMPLOYEES IS REVIEWED AND APPROVED BY THE ASSOCIATION'S FINANCE AND COMPENSATION COMMITTEES, ALL COMPRISED OF INDEPENDENT PERSONS, UTILIZING OBJECTIVE AND SUBJECTIVE EVALUATION FACTORS, INCLUDING CERTAIN COMPARABILITY DATA. BOTH COMMITTEES MAINTAIN CONTEMPORANEOUS MINUTES IN SUPPORT OF SALARY RELATED DELIBERATIONS AND DECISIONS. WITH RESPECT TO THE PAYMENT OF STIPENDS TO CERTAIN OFFICERS (SEE SCHEDULE J, PART III), COMPENSATION LEVELS ARE SET BY THE FINANCE COMMITTEE AND RATIFIED INTO THE ASSSOCIATION'S BY-LAWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST AND AS MAY BE REQUIRED UNDER APPLICABLE LAW. FORM 990, PARTS V AND VII / SUPPLEMENTAL INFORMATION ON REIMBURSED COSTS THE ASSOCIATION EMPLOYS TWO INDIVIDUALS WHOSE SALARIES AND RELATED BENEFIT COSTS ARE REIMBURSED BY THE NEW YORK BAR FOUNDATION (A RELATED ORGANIZATION). THESE TRANSACTIONS, WHICH ARE REIMBURSED PURSUANT TO AN AGREEMENT BETWEEN THE ASSOCIATION AND FOUNDATION, ARE REPORTED UNDER SCHEDULE R AS REIMBURSED COSTS OF $405,409 (SALARIES OF $202,970, TOTAL BENEFIT COSTS OF $103,908, AND TOTAL FIXED COSTS OF $98,531). REIMBURSED COSTS ARE CONSTRUED TO BE EXPENSES OF THE FOUNDATION AND, AS SUCH, THESE COSTS ARE NOT REPORTED AS AN EXPENSE ON THE ASSOCIATION'S FINANCIAL STATEMENTS AND FORM 990. FORM 990, PART IX, LINE 11G FEES FOR SERVICES 2,685,594. FORM 990, PART XI, LINE 9: PENSION RELATED GAIN 2,316,882. FORM 990, SUPPLEMENTAL INFORMATION IN AUGUST 2022, THE NEW YORK BAR ASSOCIATION EXECUTED AN AGREEMENT FOR THE PURCHASE OF THE BUILDING LOCATED AT ONE ELK STREET IN ALBANY, NY FROM THE NEW YORK STATE BAR FOUNDATION. THE PAYABLE FROM THE SALE WAS $3,597,109. FURTHER DETAILS ARE REPORTED ON SCHEDULE R. THE NEW YORK BAR FOUNDATION (TNYBF) ONE ELK STREET ALBANY NY 12207 146029915 TO ADVANCE LEGAL RESEARCH AND EDUCATION NY 501(C)(3) SEC 170(B)1-A,VI 0 0 1 1 0 0 0 0 1 0 0 0 1 0 1 0 0 1 0 0 SECTION FUNDED GRANTS PAID TO TNYBF B 162724 AS APPROVED BY NYSBA TNYBF GRANTS AND PROGRAM SERVICES RECEIVED BY NYSBA C 124000 ACTUAL GRANTS RECEIVED TNYBF REIMBIMBURSEMENT OF SALARIES & EXP ADVANCED BY NYSBA Q 405409 ACTUAL COSTS PURCHASE OF BUILDING FROM THE NEW YORK STATE BAR FOUNDATION H 3850000 APPRAISED VALUE