2020-05-19T15:49:39-05:00 2019-12-31 141555429 UHY ADVISORS NY INC 4 TOWER PLACE EXECUTIVE PARK 7TH FLOOR ALBANY NY 12203 990 2019-01-01 140923640 NEW YORK STATE BAR ASSOCIATION NEWY 5184633200 ONE ELK STREET ALBANY NY 12207 SCOTT M KARSON TREASURER 5184633200 2020-05-18 1 WILLIAM KAHN CPA P00543542 5184493166 2020-05-18 209.99.101.4 2020-05-18 15:16:43 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 38E7433D79B23CE2B13F494A9A67D247C4C34F6D 2019 2021-04-22 16:20:28Z HENRY M GREENBERG ONE ELK STREET ALBANY NY 12207 32589415 0 X WWW.NYSBA.COM X 1877 NY TO CULTIVATE THE SCIENCE OF JURISPRUDENCE... (SEE PAGE 2, PART III, LINE 1 FOR COMPLETE MISSION) 30 30 117 0 285934 0 11270092 10987924 8128258 10402960 1578635 2555215 2483275 0 23460260 23946099 66200 106500 0 0 8667282 8716607 0 0 0 12225315 12358391 20958797 21181498 2501463 2764601 49326658 55696409 18859097 18857358 30467561 36839051 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 STANDARDS 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 INCLUDE 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 LAW, 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 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 118 0 1 117 1 1 1 0 0 0 0 0 0 0 X 30 30 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 HENRY M GREENBERG PRESIDENT 40.00 X X 21648 0 0 SCOTT M KARSON PRESIDENT-ELECT 20.00 X X 18750 0 0 SHERRY LEVIN WALLACH SECRETARY 10.00 X X 0 0 0 DOMENICK NAPOLETANO TREASURER 10.00 X X 0 0 0 MICHAEL MILLER IMMEDIATE PAST-PRESIDENT 10.00 X 39176 0 0 DIANA S SEN VP 1ST DIST 4.00 X 0 0 0 CAROL A SIGMOND VP 1ST DIST 4.00 X 0 0 0 AIMEE L RICHTER VP 2ND DIST 4.00 X 0 0 0 ROBERT T SCHOFIELD IV VP 3RD DIST 4.00 X 0 0 0 MARNE L ONDERDON VP 4TH DIST 4.00 X 0 0 0 JEAN MARIE WESTLAKE VP 5TH DIST 4.00 X 0 0 0 RICHARD C LEWIS VP 6TH DIST 4.00 X 0 0 0 DAVID H TENNANT VP 7TH DIST 4.00 X 0 0 0 NORMAN P EFFMAN VP 8TH DIST 4.00 X 0 0 0 MARK T STARKMAN VP 9TH DIST 4.00 X 0 0 0 DONNA ENGLAND VP 10TH DIST 4.00 X 0 0 0 KARINA E ALOMAR VP 11TH DIST 4.00 X 0 0 0 MICHAEL A MARINACCIO VP 12TH DIST 4.00 X 0 0 0 JONATHAN B BEHRINS VP 13TH DIST 4.00 X 0 0 0 MARGARET J FINERTY MEMBER AT LARGE 4.00 X 0 0 0 MARK ARTHUR BERMAN MEMBER AT LARGE 4.00 X 0 0 0 WILLIAM T RUSSELL JR MEMBER AT LARGE 4.00 X 0 0 0 JOHN P CHRISTOPHER MEMBER AT LARGE 4.00 X 0 0 0 EVAN M GOLDBERG MEMBER AT LARGE 4.00 X 0 0 0 EARAMICHIA BROWN MEMBER AT LARGE 4.00 1.00 X 0 0 0 ERICA M HINES MEMBER AT LARGE 4.00 X 0 0 0 RICHARD M GUTIERREZ MEMBER AT LARGE 4.00 X 0 0 0 ANDRE R JAGLOM MEMBER AT LARGE 4.00 X 0 0 0 RONA G SHAMOON MEMBER AT LARGE 4.00 X 0 0 0 TUCKER C STANCLIFT MEMBER AT LARGE 4.00 X 0 0 0 PAMELA MCDEVITT EXECUTIVE DIRECTOR 40.00 2.00 X 277724 0 37841 KATHERINE SUCHOCKI SENIOR DIRECTOR / CLE 40.00 X 131501 0 10364 KATHLEEN M BAXTER GENERAL COUNSEL 40.00 X 143567 0 35032 PAULA DOYLE SENIOR DIRECTOR / HR 40.00 X 157725 0 35965 KRISTIN M O'BRIEN SENIOR DIRECTOR / FINANCE 40.00 X 146176 0 35377 936267 0 154579 5 0 1 0 GREEN ISLAND PROPERTIES LLC 220 HARBORSIDE DRIVE SCHENECTADY NY 12305 RENTAL PROPERTY 319540 LEE HORNSTEIN DBA C SYSTEMS LLC 510 THORNALL STREET EDISON NJ 08837 IT SERVICES 194863 TECH SOLUTIONS LLC 1137 MILLINGTON ROAD NISKAYUNA NY 12309 IT SERVICES 153695 CLIQUE STUDIOS LLC 410 MICHIGAN AVENUE CHICAGO IL 60605 WEB DESIGN 115959 HIGHER LOGIC LLC 1919 NORTH LYNN STREET ARLINGTON VA 22209 IT SERVICES 109039 5 10925924 62000 10987924 CONTINUING EDUCATION 611600 3153233 3153233 ADMIN FEES / ROYALTIES 525990 2464041 2464041 SECTION PROGRAMS 812900 2421202 2421202 BOOKS / PUBLICATIONS 611710 1097626 1097626 ANNUAL MEETING 541900 938791 938791 328067 42133 285934 10402960 852180 852180 10346351 8643316 1703035 1703035 1703035 23946099 12672241 285934 0 106500 357298 6294371 314483 1750455 2011083 230785 1352858 904172 570229 5339662 317887 171034 EQUIPMENT CONTRACTS 646566 BUILDING MAINT / REPAIR 267378 546737 21181498 1940081 1212986 3213405 5084677 989822 940257 1659724 1108850 12413483 10193121 1344231 2220362 40179395 45129277 49326658 55696409 1045477 1026945 8382450 7798323 9431170 10032090 18859097 18857358 X 30467561 36839051 0 0 30467561 36839051 49326658 55696409 2764601 3606889 0 X 0 1 X 1 0 3000 0 0 0 10925924 131376 131376 218518 -87142 PART I-A, LINE 1: THE ASSOCIATION'S POLITICAL CAMPAIGN ACTIVITIES WERE LIMITED TO GENERAL CONTRIBUTIONS TO CAMPAIGN COMMITTEES RELATING TO ATTENDANCE AT CERTAIN RECEPTIONS. . . PART III-B, LINE 2A: THE ASSOCIATION'S 2019 LOBBYING EXPENSES, WHICH WERE BUDGETED TO APPROXIMATE 2% OF TOTAL DUES REVENUE, WERE PRINCIPALLY COMPRISED OF AN ALLOCATION OF COMPENSATION AND RELATED BENEFIT COSTS. 2918988 2918988 9494495 9494495 10193121 -10193121 2220362 ACCRUED PENSION OBLIGATIONS 312381 ACCRUED POSTRETIREMENT BENEFITS 8066000 OTHER DEFERRED AND UNEARNED ITEMS 1653709 10032090 X 27552988 3606889 3606889 23946099 0 23946099 21181498 0 21181498 0 21181498 PART X, LINE 2: THE ASSOCIATION IS CLASSIFIED FOR FEDERAL TAX PURPOSES AS AN ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND, EXCEPT FOR UNRELATED BUSINESS INCOME, IS EXEMPT FROM INCOME TAXES. THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE IN THE ASSOCIATION'S FINANCIAL STATEMENTS. THE INCOME TAX POSITIONS TAKEN BY THE ASSOCIATION FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT THE ASSOCIATION CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THE ASSOCIATION EARNS REVENUE FROM CERTAIN ACTIVITIES WHICH ARE CONSIDERED UNRELATED BUSINESS TAXABLE INCOME UNDER THE INTERNAL REVENUE CODE. IN 2018, UNRELATED BUSINESS INCOME (NET OF APPLICABLE EXPENSES) RESULTED IN NO TAX EXPENSE. THE ASSOCIATION BELIEVES THAT THERE ARE NO OTHER TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFICANTLY INCREASE OR DECREASE UNRECOGNIZED TAX BENEFITS WITHIN 12 MONTHS OF THE REPORTING DATE. NONE OF THE ASSOCIATION'S FEDERAL OR STATE INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR NEW YORK STATE. EUROPE / STOCKHOLM, SWEDEN 0 0 PROGRAM SERVICE ACTIVITIES SEE PAGE 2, LINE 4C SPRING MEETING OF ASSOCIATION'S INTERNATIONAL SECTION (REVENUE OF $31,550) 16116 ASIA / TOKYO, JAPAN 0 0 PROGRAM SERVICE ACTIVITIES SEE PAGE 2, LINE 4C FALL MEETING OF THE ASSOCIATION'S INTERNATIONAL SECTION (REVENUE OF $280,078) 267366 EUROPE / LONDON, ENGLAND 0 0 PROGRAM SERVICE ACTIVITIES SEE PAGE 2, LINE 4C 2020 GLOBAL CONFERENCE OF THE ASSOCIATION'S INTERNATIONAL SECTION (NO REVENUES) 12366 NORTH AMERICA / NIAGARA ON THE LAKE, CANADA) 0 0 PROGRAM SERVICE ACTIVITIES SEE PAGE 2, LINE 4C SUMMER MEETING OF THE ASSOCIATION'S TRIAL LAWYERS SECTION (REVENUE OF $18,690) 29359 0 0 0 0 0 0 325207 0 325207 0 0 0 0 0 0 PART I, LINE 2: THE ASSOCIATION'S ACTIVITIES OUTSIDE THE UNITED STATES WERE LIMITED TO MEETINGS OF THE ASSOCIATION'S INTERNATIONAL AND TRIAL LAWYERS SECTIONS. NO GRANTMAKING, FUNDRAISING OR OTHER BUSINESS ACTIVITIES WERE CONDUCTED OUTSIDE THE UNITED STATES. PART I, LINE 3: 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. PART III ACCOUNTING METHOD: 1 THE NEW YORK BAR FOUNDATION (SEE SCHEDULE R) ONE ELK STREET ALBANY NY 12207 146029915 501(C)3 106500 VARIOUS PROGRAM RELATED ASSOCIATION SECTION GRANTS. 1 0 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 1 1 X X X X 0 0 0 HENRY M GREENBERG PRESIDENT 0 0 0 0 21648 0 0 0 0 0 21648 0 0 0 SCOTT M KARSON PRESIDENT-ELECT 18750 0 0 0 0 0 0 0 0 0 18750 0 0 0 MICHAEL MILLER IMMEDIATE PAST-PRESIDENT 37500 0 0 0 1676 0 0 0 0 0 39176 0 0 0 PAMELA MCDEVITT EXECUTIVE DIRECTOR 277724 0 0 0 0 0 16663 0 21178 0 315565 0 0 0 KATHLEEN M BAXTER GENERAL COUNSEL 143567 0 0 0 0 0 8614 0 26418 0 178599 0 0 0 PAULA DOYLE SENIOR DIRECTOR / HR 157725 0 0 0 0 0 9464 0 26501 0 193690 0 0 0 KRISTIN M O'BRIEN SENIOR DIRECTOR / FINANCE 146176 0 0 0 0 0 8771 0 26606 0 181553 0 0 0 PART I, LINE 1A SUPPLEMENTAL INFORMATION ON FORM 990, PART VII, AND SCHEDULE J, PART I, LINE 1A / ISSUES REGARDING COMPENSATION: 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, IRRESPECTIVE OF THE PRACTICE SETTING. 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 PRACTITIONERS, IN ACCORDANCE WITH THE ASSOCIATION'S BY-LAWS, THE PRESIDENT AND PRESIDENT-ELECT ARE ELIGIBLE FOR AN ANNUAL NON-EMPLOYEE STIPEND OF $75,000 AND $37,500, RESPECTIVELY, DURING THEIR TERMS IN OFFICE. THESE STIPENDS ARE COMPUTED AND PAID QUARTERLY, ALTHOUGH, IN 2019, THE CURRENT PRESIDENT WAIVED ALL STIPEND PAYMENTS. AS DISCLOSED UNDER PART VII OF FORM 990, THE TOTAL AMOUNT PAID UNDER THIS POLICY AMOUNTED TO $56,250 DURING 2019. (THESE STIPENDS ARE REPORTED UNDER BOTH FORM 990, SCHEDULE J AND UNDER FORM 990, PART IX, LINE 5.) IN ADDITION, IN ACCORDANCE WITH IRS GUIDELINES, AND AS DETAILED UNDER FORM 990, PART VII, COLUMN F, THE ASSOCIATION REPORTED (AS OTHER TAXABLE COMPENSATION) THE REIMBURSED COSTS OF THE PRESIDENT AND PRESIDENT-ELECT COMPANION TRAVEL WHILE ON ASSOCIATION BUSINESS. SUCH COMPENSATION AMOUNTED TO $13,966 IN 2019. IN AN EFFORT TO OFFSET THE RELATED TAX BURDEN OF COMPANION TRAVEL, DURING 2019 THE ASSOCIATION ALSO PROVIDED $9,358 IN 'GROSS-UP TAX PAYMENTS' TO THESE TWO OFFICERS. > FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAD APPROXIMATELY 70,000 MEMBERS AS OF DECEMBER 31, 2019. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ASSOCIATION ELECT REPRESENTATIVES TO THE 300 MEMBER HOUSE OF DELEGATES (SEE GOVERNING BOARD DISCLOSURE ON THE NEXT PAGE OF SCHEDULE O). 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 $183,794 (SALARIES OF $143,667 AND TOTAL BENEFIT COSTS OF $40,127). 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 VI, SECTION A, LINE 7B CERTAIN GOVERNANCE DECISIONS OF THE ASSOCIATION EXECUTIVE BOARD 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, PAGE 7, PART VII, SECTION A / GOVERNING BOARD: 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 25 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, PAGE 4, PART IV, LINE 28C AND PAGE 6, PART VI, SECTION A, LINE 2 / SUPPLEMENTAL INFORMATION ON POTENTIAL RELATIONSHIPS: 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 DIRECTOR OF THE ASSOCIATION AND THE ASSOCIATION'S KEY EMPLOYEE ALSO SERVE AS UNPAID DIRECTORS OF THE NEW YORK BAR FOUNDATION, A 501(C)3 ORGANIZATION RELATED TO THE ASSOCIATION (SEE SCHEDULE R). 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 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 ASSOCIATION'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 ASSOCIATION'S BY-LAWS. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND AS MAY BE REQUIRED UNDER APPLICABLE LAW. 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 N/A 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 1 0 0 TNYBF GRANTS AND PROGRAM SERVICES RECEIVED BY NYSBA C 62000 ACTUAL GRANTS RECEIVED FROM TNYBF TNYBF LEASE OF BAR CENTER FACILITY OWNED BY TNYBF K 302229 FAIR VALUE LEASE AGREEMENT TNYBF ANNUAL DUES MAILING CHECKOFF L 0 DETERMINED TO BE DE MINIMIS TNYBF VARIOUS OFFICE SUPPORT N 0 NOT QUANTIFIED TNYBF REIMBURSEMENT OF SALARIES AND BENEFITS ADVANCED BY NYSBA Q 183794 ACTUAL COSTS / SEE SCH O TNYBF SECTION FUNDED GRANTS PAID BY NYSBA B 106500 AS APPROVED BY NYSBA SECTIONS