Civic Intelligence

Brooklyn Bar Association

990 • Fiscal year 2016 • EIN 11-1503886

Jun 01, 2015 to May 31, 2016 • Filed on Apr 10, 2017

123 Remsen StreetBrooklyn, NY 11201

(718) 624-0675

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.08x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Net Margin

24th percentile

-3.6%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

87th percentile

$149,045

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 15.7% of source-year revenue.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Asset Growth

26th percentile

-4.0%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

3.8%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$439,705

Down $18,336 (-4.0%) from 2015

Net Assets

Down

$406,088

Down $38,016 (-8.6%) from 2015

Liabilities

Up

$33,617

Up $19,680 (+141%) from 2015

Revenue

Up

$950,953

Up $34,888 (+3.8%) from 2015

Expenses

Up

$985,469

Up $43,159 (+4.6%) from 2015

Net Income

Down

-$34,516

Down $8,271 (-32%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $513,519Liabilities 2011: $16,011Net Assets 2011: $497,5082011Assets 2012: $578,143Liabilities 2012: $19,450Net Assets 2012: $558,6932012Assets 2013: $577,542Liabilities 2013: $19,276Net Assets 2013: $558,2662013Assets 2014: $495,901Liabilities 2014: $25,574Net Assets 2014: $470,3272014Assets 2015: $458,041Liabilities 2015: $13,937Net Assets 2015: $444,1042015Assets 2016: $439,705Liabilities 2016: $33,617Net Assets 2016: $406,0882016Assets 2017: $347,199Liabilities 2017: $36,336Net Assets 2017: $310,8632017Assets 2018: $310,583Liabilities 2018: $96,075Net Assets 2018: $214,5082018Assets 2019: $355,873Liabilities 2019: $107,987Net Assets 2019: $247,8862019Assets 2020: $358,497Liabilities 2020: $150,369Net Assets 2020: $208,1282020Assets 2021: $625,539Liabilities 2021: $266,698Net Assets 2021: $358,8412021Assets 2022: $456,187Liabilities 2022: $339,522Net Assets 2022: $116,6652022Assets 2023: $321,517Liabilities 2023: $372,622Net Assets 2023: -$51,1052023Assets 2024: $311,706Liabilities 2024: $483,179Net Assets 2024: -$171,4732024Assets 2025: $261,681Liabilities 2025: $563,844Net Assets 2025: -$302,1632025

Highlighted filing

2016

Assets$439,705
Liabilities$33,617
Net Assets$406,088

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $867,652Expenses 2011: $778,610Net Income 2011: $89,0422011Expenses 2012: $818,8762012Revenue 2013: $862,331Expenses 2013: $862,758Net Income 2013: -$4272013Revenue 2014: $926,074Expenses 2014: $1,010,679Net Income 2014: -$84,6052014Revenue 2015: $916,065Expenses 2015: $942,310Net Income 2015: -$26,2452015Revenue 2016: $950,953Expenses 2016: $985,469Net Income 2016: -$34,5162016Revenue 2017: $876,691Expenses 2017: $971,916Net Income 2017: -$95,2252017Revenue 2018: $874,719Expenses 2018: $971,072Net Income 2018: -$96,3532018Revenue 2019: $996,931Expenses 2019: $963,553Net Income 2019: $33,3782019Revenue 2020: $794,518Expenses 2020: $834,276Net Income 2020: -$39,7582020Revenue 2021: $927,360Expenses 2021: $776,647Net Income 2021: $150,7132021Revenue 2022: $706,808Expenses 2022: $948,984Net Income 2022: -$242,1762022Revenue 2023: $640,590Expenses 2023: $808,360Net Income 2023: -$167,7702023Revenue 2024: $815,477Expenses 2024: $935,845Net Income 2024: -$120,3682024Revenue 2025: $797,774Expenses 2025: $928,464Net Income 2025: -$130,6902025

Highlighted filing

2016

Revenue$950,953
Expenses$985,469
Net Income-$34,516
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Apr 10, 2017
Return Version
2015v3.0
Gross Receipts
$950,953
Mission and Program Overview

Mission

Furtherance of the legal profession through sponsorship of Continuing Legal Education programs, networking opportunities and a Lawyer Referral Service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$318,940$329,352▲ $10,412
Cash and Non-Interest-Bearing Accounts$128,662$98,031▼ $30,631
Prepaid Expenses and Deferred Charges$6,482$8,065▲ $1,583
Accounts Receivable$30$330▲ $300
Total Assets$458,041$439,705▼ $18,336
Other Assets Total$3,927$3,927→ $0
Liabilities
Accounts Payable and Accrued Expenses$13,937$33,617▲ $19,680
Total Liabilities$13,937$33,617▲ $19,680
Net Assets / Fund Balance
Unrestricted Net Assets$438,172$400,755▼ $37,417
Temporarily Rstr Net Assets$5,932$5,333▼ $599
Total Net Assets Fund Balance$444,104$406,088▼ $38,016
Total Liabilities and Net Assets / Fund Balance$458,041$439,705▼ $18,336

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$146,419$408,067$554,486
Other Land Buildings$17,768$285,007$302,775
Leasehold Improvements$100,363$80,545$180,908
Equipment$18,802$140,155$158,957
Land$46,000-$46,000
Other Assets Org$417--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Avery Eli OkinExecutive DirectorPT$112,526$36,519$149,045

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$409,400
Program Service Revenue
$483,471
Investment Income
$5
Other Revenue
$58,077
All Other Contributions
$51,978
Change in Net Assets
$-34,516

Audited Revenue Reconciliation

Revenue per Audited Statements
$950,953
Total Revenue per Audited Statements
$950,953
Total Revenue per Form 990
$950,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$569,827
Other Expenses$415,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$234,970$131,390-$366,360
Current Officers, Directors, Trustees, and Key Employees$56,657$55,869-$112,526
Office Expenses$43,652$39,508-$83,160
Occupancy$13,599$67,098-$80,697
Other Employee Benefits$63,159$9,122-$72,281
Advertising-$70,862-$70,862
All Other Expenses$23,517$11,802-$35,319
Fees for Services Other-$26,538-$26,538
Insurance$11,992$10,951-$22,943
Other Expenses$21,414$27,866-$21,414
Payroll Taxes$14,997$3,663-$18,660
Depreciation Depletion-$16,345-$16,345
Conferences and Meetings$3,336--$3,336
Total Functional Expenses$504,534$480,935$0$985,469

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$985,468
Total Expenses per Audited Statements$985,468
Total Expenses per Form 990$985,468
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Past President John Lonuzzi and President Elect Rebecca Woodland are husband and wife.Past President Hon. Jeffrey Sunshine and Hon. Nancy T. Sunshine are husband and wife.Immediate

Form 990 governing body review Part VI line 11

Management reviewed a draft of the form 990 which was also shared with the audit and budget committee chair and provided edits to the tax preparer. After this process was performed, the form 990 was emailed to the full board of trustees prior to being filed with the IRS.

Conflict of interest policy compliance Part VI line 12C

The organization has a board approved conflicts of interest policy. Each board member must fill out an annual declaration stating they had no conflicts or identifiying the nature of their interested party transactions.

CEO executive director top management comp Part VI line 15A

Each year, the compensation committee reviews comparable salaries based on a recognized study and reviews the performance of the executive director to determine if the existing salary falls within these ranges. After a deliberation of this matter, a new proposed salary and benefit package is proposed to the budget committee and is voted on by the board of directors then the board of directors ratifies the process.

Other officer or key employee compensation Part VI line 15B

Each year, the compensation committee reviews comparable salaries based on a recognized study and reviews the performance of the executive director to determine if the existing salary falls within these ranges. After a deliberation of this matter, a new proposed salary and benefit package is proposed to the budget committee and is voted on by the board of Directors. Ten board of directors reflect the nature of this process.

Governing documents etc available to public Part VI line 19

Financial statements are available to the public upon request and through the websites of various regulators such as www.Guidestar.org on behalf fo the IRS and NYS Charities Bureau.

Filing and Contact Details

Filer

Filer Name
Brooklyn Bar Association
EIN
11-1503886
Address
123 Remsen Street, Brooklyn, NY 11201

Signing Officer

Name
Arthur L Aidala
Title
President
Phone
7186240675
Signed
2017-04-10
Discuss with paid preparer
No

Organization Details

Formed
1872
Legal Domicile
Ny
Voting Board Members
28
Independent Board Members
28
Employees
11
Volunteers
338

Preparer

Firm
Padilla and Company LLP
Address
175-61 Hillside Avenue Ste 200, Jamaica, NY 11432
Preparer
Hermes M Baticulon
Phone
7185585858
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

The difference is due to the intercompany prepaid expense, which is eliminated when the organization prepared a consolidated financial statement.

List of other expenses Part IX line 24E

refer to Form 990, overflow statement for the listing of expenses.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Arthur L Aidala
IRS990/Form990PartVIISectionAGrp/PersonNm1Hon Frank R Seddio
IRS990/Form990PartVIISectionAGrp/PersonNm2Aimmee L Richter
IRS990/Form990PartVIISectionAGrp/PersonNm3David M Chidekel
IRS990/Form990PartVIISectionAGrp/PersonNm4Hon Frank M Carone
IRS990/Form990PartVIISectionAGrp/PersonNm5Anthony J Lamberti
IRS990/Form990PartVIISectionAGrp/PersonNm6Elaine M Avery
IRS990/Form990PartVIISectionAGrp/PersonNm7Daniel Antonelli
IRS990/Form990PartVIISectionAGrp/PersonNm8Marianne Bertuna
IRS990/Form990PartVIISectionAGrp/PersonNm9Joseph R Costello
IRS990/Form990PartVIISectionAGrp/PersonNm10Michael Farkas
IRS990/Form990PartVIISectionAGrp/PersonNm11Hon F Fidel Del Valle
IRS990/Form990PartVIISectionAGrp/PersonNm12Steven J Harkavy
IRS990/Form990PartVIISectionAGrp/PersonNm13Armena D Gayle
IRS990/Form990PartVIISectionAGrp/PersonNm14Stefano A Filippazzo
IRS990/Form990PartVIISectionAGrp/PersonNm15Jeffrey Miller
IRS990/Form990PartVIISectionAGrp/PersonNm16Dewey Golkin
IRS990/Form990PartVIISectionAGrp/PersonNm17David J Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm18Richard Klass
IRS990/Form990PartVIISectionAGrp/PersonNm19Hamalee J Patel
IRS990/Form990PartVIISectionAGrp/PersonNm20Deborah Lashley
IRS990/Form990PartVIISectionAGrp/PersonNm21Jaime Lathrop
IRS990/Form990PartVIISectionAGrp/PersonNm22Andrew S Rendeiro
IRS990/Form990PartVIISectionAGrp/PersonNm23Pauline Yeung
IRS990/Form990PartVIISectionAGrp/PersonNm24Joseph S Rosato
IRS990/Form990PartVIISectionAGrp/PersonNm25Anthony W Vaughn Jr
IRS990/Form990PartVIISectionAGrp/PersonNm26Glenn Verchick
IRS990/Form990PartVIISectionAGrp/PersonNm27Rebecca Rose Woodland
IRS990/Form990PartVIISectionAGrp/PersonNm28Avery Eli Okin
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt2First Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Second Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Immediate Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt28Executive Director
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IRS990/Form990TFiledInd0true
IRS990/FormationYr01872
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossRentsGrp/RealAmt055992
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt028
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/LandBldgEquipCostOrOtherBssAmt01243126
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IRS990/MaterialDiversionOrMisuseInd0false
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IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Furtherance of the legal profession through sponsorship of Continuing Legal Education programs, networking opportunities and a Lawyer Referral Service.
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt055992
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt063159
IRS990/OtherEmployeeBenefitsGrp/TotalAmt072281
IRS990/OtherExpensesGrp/Desc0Computer Expense
IRS990/OtherExpensesGrp/Desc1Professional fees
IRS990/OtherExpensesGrp/Desc2Outreach
IRS990/OtherExpensesGrp/Desc3Continuing Legal Education
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt127866
IRS990/OtherExpensesGrp/ProgramServicesAmt011741
IRS990/OtherExpensesGrp/ProgramServicesAmt15500
IRS990/OtherExpensesGrp/ProgramServicesAmt221414
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IRS990/OtherExpensesGrp/TotalAmt127866
IRS990/OtherExpensesGrp/TotalAmt25500
IRS990/OtherExpensesGrp/TotalAmt321414
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1524298

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.26$0.56$0.30$0.80$0.93$0.13
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.48$0.17$0.82$0.94$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.32$0.37$0.05$0.64$0.81$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.34$0.12$0.71$0.95$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.27$0.36$0.93$0.78$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.15$0.21$0.79$0.83$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.11$0.25$1.00$0.96$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.10$0.21$0.87$0.97$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.04$0.31$0.88$0.97$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.03$0.41$0.95$0.99$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.44$0.92$0.94$0.03
2014Summary only. Only limited summary data is available for this year.$0.50$0.03$0.47$0.93$1.01$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.02$0.56$0.86$0.86$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.02$0.56$0.82
2011Summary only. Only limited summary data is available for this year.$0.51$0.02$0.50$0.87$0.78$0.09