Civic Intelligence

New York County Lawyers Association

EIN 13-5273040 • 501(c)3 • New York, NY

Profile

Bar assoc. For charitable/edu. Purposes with primary object of promoting the public interest.

111 Boradway 10th FloorNew York, NY 10006

www.nycla.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.07x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.53x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

59th percentile

8.6%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$231,109

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

63rd percentile

8.6%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

47%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$24,481,890

Up $1,932,120 (+8.6%) from 2023

Liabilities

Down

$1,696,042

Down $240,438 (-12%) from 2023

Net Assets

Up

$22,785,848

Up $2,172,558 (+11%) from 2023

Revenue

Up

$3,172,140

Up $1,011,834 (+47%) from 2023

Expenses

Up

$2,899,819

Up $346,598 (+14%) from 2023

Net Income

Up

$272,321

Up $665,236 (+169%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $12,028,812Liabilities 2010: $934,385Net Assets 2010: $11,094,4272010Assets 2011: $11,916,497Liabilities 2011: $761,062Net Assets 2011: $11,155,4352011Assets 2012: $12,061,012Liabilities 2012: $864,741Net Assets 2012: $11,196,2712012Assets 2013: $11,765,329Liabilities 2013: $1,055,829Net Assets 2013: $10,709,5002013Assets 2014: $11,717,663Liabilities 2014: $992,852Net Assets 2014: $10,724,8112014Assets 2015: $11,136,899Liabilities 2015: $858,483Net Assets 2015: $10,278,4162015Assets 2016: $10,759,484Liabilities 2016: $805,061Net Assets 2016: $9,954,4232016Assets 2017: $10,746,270Liabilities 2017: $699,914Net Assets 2017: $10,046,3562017Assets 2018: $9,706,881Liabilities 2018: $702,900Net Assets 2018: $9,003,9812018Assets 2019: $12,145,444Liabilities 2019: $2,714,556Net Assets 2019: $9,430,8882019Assets 2020: $15,437,529Liabilities 2020: $9,520,121Net Assets 2020: $5,917,4082020Assets 2021: $23,585,475Liabilities 2021: $1,242,050Net Assets 2021: $22,343,4252021Assets 2022: $21,287,431Liabilities 2022: $2,350,861Net Assets 2022: $18,936,5702022Assets 2023: $22,549,770Liabilities 2023: $1,936,480Net Assets 2023: $20,613,2902023Assets 2024: $24,481,890Liabilities 2024: $1,696,042Net Assets 2024: $22,785,8482024

Highlighted filing

2024

Assets$24,481,890
Liabilities$1,696,042
Net Assets$22,785,848

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2010: $3,762,384Expenses 2010: $3,667,081Net Income 2010: $95,3032010Revenue 2011: $3,677,273Expenses 2011: $3,719,684Net Income 2011: -$42,4112011Revenue 2012: $3,391,620Expenses 2012: $3,467,488Net Income 2012: -$75,8682012Revenue 2013: $3,065,928Expenses 2013: $3,590,709Net Income 2013: -$524,7812013Revenue 2014: $3,461,336Expenses 2014: $3,490,031Net Income 2014: -$28,6952014Revenue 2015: $3,338,817Expenses 2015: $3,366,214Net Income 2015: -$27,3972015Revenue 2016: $3,088,687Expenses 2016: $3,399,298Net Income 2016: -$310,6112016Revenue 2017: $2,739,010Expenses 2017: $3,296,275Net Income 2017: -$557,2652017Revenue 2018: $2,890,072Expenses 2018: $3,343,466Net Income 2018: -$453,3942018Revenue 2019: $2,699,181Expenses 2019: $3,278,262Net Income 2019: -$579,0812019Revenue 2020: $3,239,526Expenses 2020: $3,047,209Net Income 2020: $192,3172020Revenue 2021: $18,504,288Expenses 2021: $2,613,021Net Income 2021: $15,891,2672021Revenue 2022: $1,332,275Expenses 2022: $2,429,045Net Income 2022: -$1,096,7702022Revenue 2023: $2,160,306Expenses 2023: $2,553,221Net Income 2023: -$392,9152023Revenue 2024: $3,172,140Expenses 2024: $2,899,819Net Income 2024: $272,3212024

Highlighted filing

2024

Revenue$3,172,140
Expenses$2,899,819
Net Income$272,321

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.5$1.70$22.8$3.17$2.90$0.27
2023Summary only. Only limited summary data is available for this year.$22.5$1.94$20.6$2.16$2.55$0.39
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.3$2.35$18.9$1.33$2.43$1.10
2021Summary only. Only limited summary data is available for this year.$23.6$1.24$22.3$18.5$2.61$15.9
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$9.52$5.92$3.24$3.05$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$2.71$9.43$2.70$3.28$0.58
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.71$0.70$9.00$2.89$3.34$0.45
2017Summary only. Only limited summary data is available for this year.$10.7$0.70$10.0$2.74$3.30$0.56
2016Summary only. Only limited summary data is available for this year.$10.8$0.81$9.95$3.09$3.40$0.31
2015Summary only. Only limited summary data is available for this year.$11.1$0.86$10.3$3.34$3.37$0.03
2014Summary only. Only limited summary data is available for this year.$11.7$0.99$10.7$3.46$3.49$0.03
2013Summary only. Only limited summary data is available for this year.$11.8$1.06$10.7$3.07$3.59$0.52
2012Summary only. Only limited summary data is available for this year.$12.1$0.86$11.2$3.39$3.47$0.08
2011Summary only. Only limited summary data is available for this year.$11.9$0.76$11.2$3.68$3.72$0.04
2010Summary only. Only limited summary data is available for this year.$12.0$0.93$11.1$3.76$3.67$0.10
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$10,875,495
Mission and Program Overview

Mission

Bar assoc. For charitable/edu. Purposes with primary object of promoting the public interest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$17,699,076$16,262,215▼ $1,436,861
Cash and Non-Interest-Bearing Accounts$4,355,213$1,379,540▼ $2,975,673
Land, Buildings, and Equipment, Net$375,652$1,210,679▲ $835,027
Savings and Temporary Cash Investments$425,428$398,401▼ $27,027
Prepaid Expenses and Deferred Charges$151,289$223,677▲ $72,388
Accounts Receivable$533,079$137,182▼ $395,897
Total Assets$23,585,475$21,287,431▼ $2,298,044
Other Assets Total$45,738$1,675,737▲ $1,629,999
Liabilities
Other Liabilities$263,920$1,810,430▲ $1,546,510
Deferred Revenue$666,430$423,674▼ $242,756
Accounts Payable and Accrued Expenses$311,700$116,757▼ $194,943
Total Liabilities$1,242,050$2,350,861▲ $1,108,811
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,468,720$11,843,549▼ $2,625,171
Net Assets With Donor Restrictions$7,874,705$7,093,021▼ $781,684
Total Net Assets Fund Balance$22,343,425$18,936,570▼ $3,406,855
Total Liabilities and Net Assets / Fund Balance$23,585,475$21,287,431▼ $2,298,044

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,208,073$208,471$1,416,544
Leasehold Improvements$2,606-$2,606
Other Assets Org$41,636--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$7,874,705$13,750▼ $795,434-$7,093,021
2021$7,345,164$112,813▲ $520,406$103,678$7,874,705
2020$7,012,886$120,072▲ $334,481$122,275$7,345,164
2019$6,308,497$292,775▲ $659,007$247,393$7,012,886
2018$6,603,070$182,962▼ $237,909$239,626$6,308,497
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sophia GianacoplosExecutive DirectorFT$199,165$14,434$213,599
Toni ValentiDirector of Marketing and Memembership DevelopmentFT$125,321$14,119$139,440
Anthe Maria BovaGeneral Counsel & Director of Pro Bono ProgramsFT$127,356$426$127,782
Bari ChaseDirector of CLE Institute & ProgrammingFT$100,993$14,346$115,339

Highest Paid Contractors

ContractorServicesLocationCompensation
Ja Jennings INCGeneral Contractor211 E 43RD STREET SUITE 1400, New York, NY 10017$377,463
Protech Associates INCWebsite5457 TWIN KNOLLS RD SUITE 400, Columbia, MA 21045$247,997
Revenue and Support

Revenue Composition

Contributions and Grants
$1,523,258
Program Service Revenue
$291,258
Investment Income
$-805,710
Other Revenue
$323,469
All Other Contributions
$65,088
Change in Net Assets
$-1,096,770

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,204,499
Revenue Not Reported on Financial Statements
$127,776
Revenue Not Reported on Form 990
$-346,970
Total Revenue per Audited Statements
$857,529
Total Revenue per Form 990
$1,332,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,389,406
Other Expenses$1,023,639
Total Fundraising Expense$19,681
Grants and Similar Amounts Paid$16,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$752,126$255,585$10,824$1,018,535
Office Expenses$377,588$57,553$2,905$438,046
Current Officers, Directors, Trustees, and Key Employees$155,519$55,629$2,451$213,599
Fees for Services Other$27,113$164,855-$191,968
Fees for Service Investment Mgmnt Fees-$127,776-$127,776
Payroll Taxes$62,984$19,378$990$83,352
Depreciation Depletion$72,124$6,340$793$79,257
Other Employee Benefits$43,266$28,943$1,711$73,920
Insurance$13,638$51,204-$64,842
Fees for Services Accounting-$49,470-$49,470
Grants to Domestic Individuals$16,000--$16,000
Conferences and Meetings$1,794$425-$2,219
Interest-$1,957-$1,957
Fees for Services Legal-$1,289-$1,289
Other Expenses$719$10,947$0$719
Occupancy$604$53$7$664
Total Functional Expenses$1,577,960$831,404$19,681$2,429,045

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,264,384
Total Expenses per Form 990$2,429,045
Expenses per Audited Statements$2,301,269
Expenses Not Reported on Form 990$1,963,115
Expenses Not Reported on Financial Statements$127,776
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$152,677
Fundraising Direct Expenses$132,004
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2021 Nycla Special Event$574,550$152,677$132,004$20,673
Total Events$574,550$152,677$132,004$20,673
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$1,810,430
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The new york county lawyers' association was incorporated as a membership organization.

Form 990, Part VI, Section A, Line 7A

By-laws article 11 elections: section 1. Except as otherwise expressly provided in the association's by-laws, all members of the board of directors, all officers and all members of the committee on nominations shall be elected by the members of the association who are entitled to vote. Section 2. The committee on nominations shall annually make nominations for those officers and directors of the association to be elected at the next annual meeting of the association. Upon thirty (30) days notice to the membership of the association as to the meeting date, the committee on nominations shall meet between the first day of january and the first thursday of february for the purpose of electing a chair for that year and to conduct an open meeting for the purpose of receiving nomination recommendations. The committee shall thereafter make nominations. The committee shall nominate the officers for the association and advise them of the fact of their nomination. The committee on nominations shall nominate (a) ten (10) candidates for membership to the board of directors to serve a term of three (3) years pursuant to article 9 and (b) such additional candidates for membership to the board of directors as may be required to fill any vacancies for the unexpired terms of such predecessors. The chair of the committee on nominations shall advise the secretary of such nominations not less than forty-five (45) days prior to the date of the annual meeting. Section 3. Any one hundred (100) members of the association who are entitled to vote may, by writing delivered at the office of the secretary of the association not less than sixty (60) days prior to the annual meeting, propose candidates for any or all of the offices or directorships to be elected at such annual meeting, and the names of such candidates shall thereupon be printed on the same ballot with those of the candidates of the committee on nominations but in a separate column and under the designations of the respective offices for which they have been nominated. Section 4. Not less than thirty (30) days prior to the date of the annual meeting, the secretary shall mail a notice to every member of the association entitled to vote setting forth the candidates nominated by the committee on nominations, the candidates nominated by the president for election to the committee on nominations and, if any, the candidates proposed by the members pursuant to section 3 of this article 11 or section 2 of article 15. Section 5. If candidates shall have been proposed by members pursuant to section 3 of this article 11, or section 2 of article 15, the secretary shall, not less than thirty (30) days prior to the date of such meeting, mail to every member of the association who is entitled to vote a ballot and a form of proxy. The ballot shall contain the names of all candidates and be of such a nature that the name and signature of the voter shall be available to verify membership but shall not be available to the inspectors of election. The proxy shall authorize and direct three (3) officers of the association, designated by the president, or any of them, to act for the voter by casting the accompanying ballot at such meeting or any adjournment thereof. The proxy and ballot shall be filed with the association not less than two (2) days prior to the date of the meeting. Until actually cast at the meeting, the ballot and the proxy shall be kept together and any voter present at the meeting shall have right to withdraw the same and vote in person. The first order of business at such meeting shall be the appointment by the president of two (2) inspectors who shall conduct the balloting and canvass the votes. The balloting and canvassing of the vote shall then proceed forthwith, and immediately upon completion thereof, the inspectors shall report the results to the president. If feasible, the president shall announce the results at such meeting. Article 15 committee on nominations section 1. The committee

Form 990, Part VI, Section A, Line 7B

The by-laws may be amended at any meeting of the association by two-thirds vote of the members present in person or by proxy provided that a copy of the proposed amendment shall have been mailed to the members of the association or sent electronically with the notice of meeting at least twenty (20) days in advance of the date of such meeting. Action on such proposed amendment shall be had at that meeting or at any subsequent meeting, provided that no action shall be taken at any subsequent meeting unless the notice for said meeting states that the proposed amendment will be presented for further consideration and action. Proposed amendments may be initiated by the board of directors or by submitting same in writing, duly subscribed by at least one hundred (100) members who are entitled to vote, to the secretary, who shall thereupon give notice thereof in the manner hereinbefore provided. Upon consideration of any proposed amendment, amendments thereto may be offered and voted upon at the meeting.

Form 990, Part VI, Section B, Line 11B

The form 990 will be provided to all members of the board of directors prior to filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is signed annually by the association's board members.

Form 990, Part VI, Section C, Line 19

The association makes its governing documents and financial statements available to the public via the association's website under the governance tab.

Filing and Contact Details

Filer

Filer Name
New York County Lawyers Association
EIN
13-5273040
Phone
2122676646
Address
111 BORADWAY 10TH FLOOR, NEW YORK, NY 10006

Signing Officer

Name
Richard Swanson
Title
Vice President
Phone
2122676646
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Swanson
Formed
1908
Legal Domicile
Ny
Voting Board Members
52
Independent Board Members
52
Employees
16
Volunteers
0

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY LLP
Address
ONE BATTERY PARK PLAZA 7TH FL, NEW YORK, NY 10004
Preparer
Alexander Lazzaruolo
Phone
2126617777
Supplemental Narrative

Additional Explanations

Part III - Line 1

The new york county lawyers association (the "association") is organized and shall be operated as a bar association exclusively for charitable and educational purposes with the primary object of promoting the public interest by: 1) advancing the science of jurisprudence; 2) promoting the administration of justice and reforms in the law in the public interest; 3) elevating the standards of integrity, honor and courtesy in the legal profession and fostering the spirit of collegiality among members of the association and throughout the bar; 4) applying its knowledge and experience in the field of law to the promotion of the public good; 5) arranging for the provision by its members of free legal services for indigent, low income and other persons in need; 6) ensuring access to justice for all; 7) advocating for a strong and independent judiciary; 8) encouraging diversity throughout the legal profession; 9) maintaining high ethical standards for the bench and bar; and 10) promoting high-quality legal education and other resources for law students and lawyers; and such other charitable and educational activities appropriate to a bar association as will primarily promote the public interest.

Part I, Line 5 & Part V, Line 2A

The association has an employment management agreement with a professional employer organization ("peo") that provides a comprehensive personnel management system encompassing a broad range of services, including benefits and payroll administration, health, pension, worker's compensation insurance programs, personnel records management, employer liability management, etc.

Financial Statement Notes

PART V, LINE 4:

The majority of the restricted funds are for modernization of the library and for the purchase of books, periodicals, information and library services. The temporarily restricted funds belong to various nycla committees. The funds are to be used for their meetings and special projects.

Raw XML AppendixShowing 400 of 1,046 raw XML fields

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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