Civic Intelligence

Brooklyn Bar Association

990 • Fiscal year 2020 • EIN 11-1503886

Jun 01, 2019 to May 31, 2020 • Filed on Apr 11, 2020

123 Remsen StreetBrooklyn, NY 11201

(718) 624-0675

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$358,497

Flat from 2020

Net Assets

Flat

$208,128

Flat from 2020

Liabilities

Flat

$150,369

Flat from 2020

Revenue And Expenses

Revenue

Down

$759,844

Down $34,674 (-4.4%) from 2020

Expenses

Down

$799,602

Down $34,674 (-4.2%) from 2020

Net Income

Flat

-$39,758

Flat from 2020

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 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

2020

Assets$358,497
Liabilities$150,369
Net Assets$208,128

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: $759,844Expenses 2020: $799,602Net Income 2020: -$39,7582020Revenue 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

2020

Revenue$759,844
Expenses$799,602
Net Income-$39,758
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Apr 11, 2020
Return Version
2019v5.1
Gross Receipts
$759,844
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$283,613$271,501▼ $12,112
Cash and Non-Interest-Bearing Accounts$35,482$52,333▲ $16,851
Prepaid Expenses and Deferred Charges-$4,007-
Accounts Receivable$36,778$1,993▼ $34,785
Total Assets$355,873$358,497▲ $2,624
Other Assets Total-$28,663-
Liabilities
Unsecured Notes Loans Payable$90,000$68,000▼ $22,000
Deferred Revenue$349$60,943▲ $60,594
Accounts Payable and Accrued Expenses$17,638$21,426▲ $3,788
Total Liabilities$107,987$150,369▲ $42,382
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$247,886$208,128▼ $39,758
Total Net Assets Fund Balance$247,886$208,128▼ $39,758
Total Liabilities and Net Assets / Fund Balance$355,873$358,497▲ $2,624

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$129,614$424,872$554,486
Equipment$1,040$279,206$280,246
Leasehold Improvements$94,847$100,949$195,796
Other Land Buildings-$169,453$169,453
Land$46,000-$46,000
Other Assets Org$28,663--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Hon Frank V CaronePresident
Anthony J LambertiPresident-Elect
Armena D GayleFirst Vice President
Richard A KlassSecond Vice President
Adam KalishDirector
Andrew S RendeiroDirector
Angelicque MorenoDirector
Christina M GolkinDirector
Daniel AntonelliDirector
Dino MastropietroDirector
Gregory LaSpinaDirector
Hemalee PatelDirector
Jaime LathropDirector
Jason FriedmanDirector
Jeffrey MillerDirector
Maria AragonaDirector
Marianne BertunaDirector
Martin EdelmanDirector
Michael FarkasDirector
Pamela WalkerDirector
Pauline YeungDirector
Randi L KarmelDirector
Scott RyneckiDirector
Stefano FilippazzoDirector
Steven J HarkavyDirector
Avery E OkinExecutive Director
Joseph S RosatoSecretary
Anthony W VaughnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$278,435
Program Service Revenue
$387,040
Investment Income
$0
Other Revenue
$94,369
All Other Contributions
$37,832
Change in Net Assets
$-39,758

Audited Revenue Reconciliation

Revenue per Audited Statements
$759,844
Total Revenue per Audited Statements
$759,844
Total Revenue per Form 990
$759,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$460,348
Other Expenses$339,254
Total Fundraising Expense$44,267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$208,700$18,845$30,501$258,046
Current Officers, Directors, Trustees, and Key Employees$88,269$29,423-$117,692
Occupancy$81,086$13,179$8,328$102,593
Fees for Services Accounting-$98,305-$98,305
Other Employee Benefits$48,450$3,417$2,159$54,026
Payroll Taxes$26,997$2,208$1,379$30,584
Office Expenses$11,791$7,858$605$20,254
All Other Expenses-$17,392-$17,392
Advertising$16,327$467-$16,794
Insurance-$12,997-$12,997
Depreciation Depletion-$12,112-$12,112
Other Expenses$8,142$6,279$1,295$8,142
Conferences and Meetings$2,125--$2,125
Travel$197--$197
Total Functional Expenses$512,736$242,599$44,267$799,602

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$799,602
Total Expenses per Audited Statements$799,602
Total Expenses per Form 990$799,602
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
In-house lobbying only
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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 Past President Domenick Napoletano serves on ten Board of Directors of the BBA Volunteer Lawyers Project

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. Ten board of directors reflect the nature of this 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
Anthony Vaughn JR
Title
Secretary
Phone
7186240675
Signed
2020-04-11
Discuss with paid preparer
No

Organization Details

Formed
1941
Legal Domicile
Ny
Voting Board Members
28
Independent Board Members
28
Employees
9

Preparer

Firm
Padilla and Company LLP
Address
175-61 Hillside Avenue Ste 200, Jamaica, NY 11432
Preparer
Jose Paolo Espiritu
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.

General explanation attachment

Reason for late filing: Missed deadline to file for an extension. The Executive Director was in a serious medical situation.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Hon Frank V Carone
IRS990/Form990PartVIISectionAGrp/PersonNm1Anthony J Lamberti
IRS990/Form990PartVIISectionAGrp/PersonNm2Armena D Gayle
IRS990/Form990PartVIISectionAGrp/PersonNm3Richard A Klass
IRS990/Form990PartVIISectionAGrp/PersonNm4Joseph S Rosato
IRS990/Form990PartVIISectionAGrp/PersonNm5Anthony W Vaughn
IRS990/Form990PartVIISectionAGrp/PersonNm6Daniel Antonelli
IRS990/Form990PartVIISectionAGrp/PersonNm7Maria Aragona
IRS990/Form990PartVIISectionAGrp/PersonNm8Michael Farkas
IRS990/Form990PartVIISectionAGrp/PersonNm9Jason Friedman
IRS990/Form990PartVIISectionAGrp/PersonNm10Martin Edelman
IRS990/Form990PartVIISectionAGrp/PersonNm11Adam Kalish
IRS990/Form990PartVIISectionAGrp/PersonNm12Randi L Karmel
IRS990/Form990PartVIISectionAGrp/PersonNm13Gregory LaSpina
IRS990/Form990PartVIISectionAGrp/PersonNm14Jaime Lathrop
IRS990/Form990PartVIISectionAGrp/PersonNm15Dino Mastropietro
IRS990/Form990PartVIISectionAGrp/PersonNm16Christina M Golkin
IRS990/Form990PartVIISectionAGrp/PersonNm17Steven J Harkavy
IRS990/Form990PartVIISectionAGrp/PersonNm18Andrew S Rendeiro
IRS990/Form990PartVIISectionAGrp/PersonNm19Pamela Walker
IRS990/Form990PartVIISectionAGrp/PersonNm20Pauline Yeung
IRS990/Form990PartVIISectionAGrp/PersonNm21Avery E Okin
IRS990/Form990PartVIISectionAGrp/PersonNm22Angelicque Moreno
IRS990/Form990PartVIISectionAGrp/PersonNm23Scott Rynecki
IRS990/Form990PartVIISectionAGrp/PersonNm24Marianne Bertuna
IRS990/Form990PartVIISectionAGrp/PersonNm25Stefano Filippazzo
IRS990/Form990PartVIISectionAGrp/PersonNm26Jeffrey Miller
IRS990/Form990PartVIISectionAGrp/PersonNm27Hemalee Patel
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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/TitleTxt21Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
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IRS990/MembersOrStockholdersInd0false
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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/OtherExpensesGrp/Desc0Computer Expense
IRS990/OtherExpensesGrp/Desc1Repairs and maintenance
IRS990/OtherExpensesGrp/Desc2Presidents event expenses
IRS990/OtherExpensesGrp/Desc3Continuing Legal Education
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt112313
IRS990/OtherRevenueTotalAmt013269

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$0.76$0.80$0.04
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