2025-11-16T19:08:34-06:00 2024-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-01-01 132502255 WESTCHESTER COUNTY BAR ASSOCIATION WEST 9147613707 4 WESTCHESTER PARK DRIVE 155 WHITE PLAINS NY 10604 JAMES K LANDAU PRESIDENT 9147613707 2025-11-12 1 1 EVA MRUK P00543254 9143818900 2025-11-16 2024 2025-03-06 01:10:19Z JAMES K LANDAU 4 WESTCHESTER PARK DRIVE 155 WHITE PLAINS NY 10604 1307784 0 X WWW.WCBANY.ORG X 1896 NY THE CULTIVATION OF THE SCIENCE OF JURISPRUDENCE, PROMOTING REFORMS IN THE LAW, FACILITATING THE ADMINISTRATION OF JUSTICE, ELEVATING THE LEVEL OF INTEGRITY, HONOR AND COURTESY IN THE LEGAL PROFESSION AND CHERISHING THE SPIRIT OF BROTHERHOOD AMONG THE MEMBERS THEREOF. 18 18 6 100 29275 0 45612 16155 404877 616486 30509 65193 16419 31086 497417 728920 150 170 0 0 297429 343149 0 0 0 252546 278763 550125 622082 -52708 106838 1477684 1560404 6607 9670 1471077 1550734 X THE PURPOSE OF THE ASSOCIATION IS TO PROMOTE THE ENDS OF JUSTICE, TO CULTIVATE THE SCIENCE OF JURISPRUDENCE, TO MAINTAIN THE AVAILABILITY OF THE LAW TO ALL WHO SEEK REDRESS, TO FACILITATE THE ADMINISTRATION OF JUSTICE, TO ELEVATE THE STANDARD OF INTEGRITY, HONOR, COMPETENCE AND COURTESY IN THE LEGAL PROFESSION, AND TO PARTICIPATE WITH ALL MEMBERS OF SOCIETY IN SEEKING AND PERFECTING THE COMMON GOOD. 0 0 NETWORKING EVENTS: THE WCBA PROVIDES LAWYERS WITH LARGE AND SMALLER NETWORKING EVENTS. THE ANNUAL BANQUET DRAWS MORE THAN 350 ATTENDEES, THE ANNUAL MEETING/PRESIDENTS DINNER DRAWS OVER 150, THE GOLF OUTING SELLS OUT AND THE HOLIDAY PARTY HAS AN ATTENDANCE OF ALMOST 125. THESE EVENTS BUILD A SENSE OF COMMUNITY FOR THE LEGAL PROFESSION AND AN OPPORTUNITY TO GAIN PROFESSIONAL REFERRALS. PUBLIC OUTREACH: THE WCBA'S LAWYER REFERRAL SERVICE ("LRS") PROVIDES THE PUBLIC WITH THE NAMES OF ATTORNEYS WHO ARE QUALIFIED IN THE AREA OF THE PUBLIC'S NEED. THE ATTORNEYS AGREE TO WORK AT AN INITIAL CONSULTATION FEE OF $40. THERE IS NO CHARGE DIRECTLY TO THE POTENTIAL CLIENT FROM LRS, BUT THE ATTORNEYS PAY A FEE TO BE ON THE LRS LIST. A PORTION OF THE FEES EARNED BY THE ATTORNEYS IS REMITTED TO THE ASSOCIATION. THE ANNUAL MOCK TRIAL COMPETITION ALLOWS ABOUT 20 HIGH SCHOOL STUDENT TEAMS THE OPPORTUNITY TO GAIN EXPERIENCE ARGUING A CASE BEFORE VOLUNTEER LAWYERS & JUDGES IN COURTROOMS AND COMPETE FOR PRIZES. CONTINUING EDUCATION: THE WCBA PRESENTS ABOUT 50 CONTINUING LEGAL EDUCATION SEMINARS ON TOPIC AREAS RELEVANT TO ALL AREAS OF LAW PRACTICE. THEY ARE WELL RECEIVED AND WELL ATTENDED. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 6 1 1 1 0 0 0 1 1 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X JAMES K LANDAU PRESIDENT 9147613707 4 WESTCHESTER PARK DRIVE 155 WHITE PLAINS NY 10604 ANDREW SCHRIEVER PRESIDENT THRU 4/24, IMMEDIATE PAST PRESIDENT AFTER 1.00 X X 0 0 0 JAMES K LANDAU PRESIDENT 1.00 X X 0 0 0 BRIAN COHEN PRESIDENT-ELECT 1.00 X X 0 0 0 ROBERT HERTMAN VICE PRESIDENT 1.00 X X 0 0 0 MARC SHERIDAN TREASURER 1.00 X X 0 0 0 RUSSELL YANKWITT ASST. TREASURER 1.00 X X 0 0 0 KAREN BELTRAN SECRETARY 1.00 X X 0 0 0 HON JOHN PAPPALARDO ASST. SECRETARY 1.00 X X 0 0 0 DOLORES GEBHARDT IMMEDIATE PAST PRESIDENT (THRU 4/24) 1.00 X X 0 0 0 HON LISSETTE FERNANDEZ VICE PRESIDENT 1.00 X X 0 0 0 BRIAN BELOWICH DIRECTOR 1.00 X 0 0 0 KEITH CLARKE DIRECTOR 1.00 X 0 0 0 MATTHEW DONOVAN DIRECTOR 1.00 X 0 0 0 DAVID EVAN MARKUS DIRECTOR 1.00 X 0 0 0 HON DESMOND C LYONS DIRECTOR 1.00 X 0 0 0 SHARON MATTHIE DIRECTOR 1.00 X 0 0 0 HON KYLE MCGOVERN DIRECTOR (THRU 4/24) 1.00 X 0 0 0 FRANCESCA MOUNTAIN DIRECTOR 1.00 X 0 0 0 ARTHUR MULLER III ESQ DIRECTOR 1.00 X 0 0 0 TEJASH SANCHALA DIRECTOR 1.00 X 0 0 0 ISABEL BARNEY EXECUTIVE DIRECTOR 40.00 X 139000 0 15925 139000 0 15925 1 0 1 0 0 16155 16155 MEMBERSHIP DUES 813000 238767 238767 NETWORKING EVENTS 813000 185969 185969 LAWYER REFERRAL SERVIC 813000 83122 83122 ASSIGNED COUNSEL 813000 80125 80125 COMMITTEES AND SECTION 611000 28503 28503 616486 52589 52589 1216 1216 1975 0 1975 1975 1975 507718 495114 12604 12604 12604 67495 16155 83750 -16255 -16255 ADVERTISING/PUBLICATIO 541800 29275 29275 PORTRAIT INCOME 900099 14699 14699 MISC. INCOME 900099 176 176 44150 728920 617702 29275 65788 170 154925 154031 3474 4615 26104 24100 14339 2787 64244 41912 81956 137 568 341 2967 NETWORK PROGRAM EXPENSE 32897 MOCK TRIAL 6400 COMMITTEES & SECTIONS 4721 PUBLICATIONS 1394 622082 320831 397522 2236 2236 341 0 1097656 1148026 58856 14856 1477684 1560404 1767 1767 4840 7903 6607 9670 X 1471077 1550734 1471077 1550734 1477684 1560404 106838 10704 -37885 0 X X 1 X 0 1 0 0 1 0 2236 2236 0 0 DUE TO AFFILIATED ORGANIZATION 7903 7903 X PART X, LINE 2: THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL OR NEW YORK STATE TAX EXAMINATIONS FOR PERIODS PRIOR TO 2021. GOLF OUTING 45715 10945 34770 34583 2003 ANNUAL BANQUET 37935 5210 32725 41583 2000 3581 83650 16155 67495 76166 2000 5584 83750 -16255 X 0 0 0 ISABEL BARNEY EXECUTIVE DIRECTOR 133000 0 6000 0 0 0 10425 0 5500 0 154925 0 0 0 PART I, LINE 7 THE ORGANIZATION PAID A DISCRETIONARY BONUS TO THE EXECUTIVE DIRECTOR BASED ON PERFORMANCE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THE FOLLOWING CLASSIFICATIONS OF MEMBERSHIP: 1. ACTIVE MEMBERS: ANY MEMBER OF THE BAR OF THE STATE OF NEW YORK, IN GOOD STANDING, WHO RESIDES IN OR HAS AN OFFICE IN THE COUNTY OF WESTCHESTER MAY BECOME AN ACTIVE MEMBER OF THE ASSOCIATION UPON ELECTION TO ACTIVE MEMBERSHIP AND PAYMENT OF DUES. 2. ASSOCIATE MEMBERS: ANY MEMBER OF THE BAR OF THE STATE OF NEW YORK, OR OF THE BAR OF ANY OTHER STATE OR TERRITORY, IN GOOD STANDING, WHO IS NOT QUALIFIED FOR ACTIVE MEMBERSHIP MAY BECOME AN ASSOCIATE MEMBER UPON ELECTION TO ASSOCIATE MEMBERSHIP AND PAYMENT OF DUES. ASSOCIATE MEMBERS ARE NOT ENTITLED TO HOLD OFFICE OR VOTE, BUT HAVE ALL OTHER PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT AS SPECIFICALLY PROVIDED IN THE BY-LAWS. 3. NON-LAWYER AFFILIATE: ANY PERSON RESIDING IN WESTCHESTER COUNTY, MEETING THE FOLLOWING DESCRIPTION IS ELIGIBLE TO APPLY TO BE A NON-LAWYER AFFILIATE MEMBER: A. A PARALEGAL EMPLOYED OR SEEKING EMPLOYMENT AS A PARALEGAL B. A LAW OFFICE ADMINISTRATOR EMPLOYED BY A LAW FIRM OR OTHER ENTITY C. A TITLE COMPANY AGENT, LICENSED PRIVATE INVESTIGATOR, BANKER, LICENSED INSURANCE BROKER, AGENT, LICENSED REAL ESTATE BROKER OR SALESPERSON, OR MEMBER OF ANOTHER LAW-RELATED OCCUPATION AS APPROVED BY THE BOARD OF DIRECTORS A NON-LAWYER AFFILIATE MAY JOIN A SECTION OR COMMITTEE BUT NOT BE AN OFFICER THEREOF, AND HAVE ALL POWERS AND PRIVILEGES OF A FULL ASSOCIATION MEMBER EXCEPT THOSE OF VOTING AND HOLDING OFFICE, OR OTHERWISE AS PROVIDED IN THE BY-LAWS. 4. LAW STUDENT MEMBERS: ANY LAW STUDENT IN GOOD STANDING IN ANY ACCREDITED LAW SCHOOL IN WESTCHESTER COUNTY, OR ANY WESTCHESTER COUNTY RESIDENT WHO IS A STUDENT IN AN ACCREDITED LAW SCHOOL OUTSIDE OF WESTCHESTER COUNTY MAY BECOME A LAW STUDENT MEMBER OF THE ASSOCIATION. LAW STUDENT MEMBERS MAY JOIN A SECTION OR COMMITTEE BUT NOT BE AN OFFICER THEREOF, AND HAVE ALL POWERS AND PRIVILEGES OF A FULL ASSOCIATION MEMBER EXCEPT THOSE OF VOTING AND HOLDING OFFICE, OR OTHERWISE AS PROVIDED IN THE BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7A EACH YEAR, THE BOARD OF DIRECTORS NOMINATES 7 ACTIVE MEMBERS OF THE ASSOCIATION, WHO ARE NOT OFFICERS, ELECTED DIRECTORS, OR REPRESENTATIVE DIRECTORS OF THE ASSOCIATION, FOR ELECTION TO THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE IS ELECTED AT THE ANNUAL MEETING. ANY 25 MEMBERS OF THE ASSOCIATION IN GOOD STANDING MAY NOMINATE ADDITIONAL ACTIVE MEMBERS FOR MEMBERSHIP ON THE NOMINATING COMMITTEE. THE 7 CANDIDATES RECEIVING THE HIGHEST VOTES AT THE ANNUAL MEETING CONSTITUTE THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE DESIGNATES CANDIDATES FOR ALL OFFICES AND FOR MEMBERSHIP AS MEMBERS-AT-LARGE ON THE BOARD OF DIRECTORS, TO BE ELECTED AT THE ANNUAL MEETING. ELECTIONS OF OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS, NOMINATED AS DESCRIBED, TAKES PLACE AT THE ANNUAL MEETING. A MAJORITY VOTE OF THE ACTIVE MEMBERS PRESENT SHALL BE NECESSARY TO AN ELECTION. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE CARE AND MANAGEMENT OF THE PROPERTY OF THE ASSOCIATION AND DIRECTS ITS AFFAIRS. THEY HAVE THE POWER AND AUTHORITY TO ENFORCE THE BY-LAWS, AND MAY MAKE RULES AND REGULATIONS NOT IN CONFLICT WITH THE BY-LAWS, AS NEEDED TO CONDUCT THE BUSINESS AND CARE FOR AND MAINTAIN THE PROPERTY OF THE ASSOCIATION. THE BOARD OF DIRECTORS HAS THE POWER AND AUTHORITY TO EMPLOY AN EXECUTIVE DIRECTOR OF THE ASSOCIATION, AND OTHER EMPLOYEES AS NECESSARY, NONE OF WHOM NEED BE MEMBERS OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 ONCE THE PREPARATION IS COMPLETE. THE BOARD RECEIVED A COPY OF THE FORM 990 AFTER IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS MAY ARISE IN SITUATIONS WHERE A BOARD MEMBER MAY HAVE THE OPPORTUNITY TO INFLUENCE THE WCBA'S BUSINESS DECISIONS IN WAYS THAT COULD LEAD TO PERSONAL GAIN OR GIVE IMPROPER ADVANTAGE TO THE BOARD MEMBER. FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS, AND A DETERMINATION BY THE DISINTERESTED BOARD MEMBERS WITH THE INTERESTED BOARD MEMBER RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER ARE REQUIRED. SUCH DISCLOSURE SHALL BE DISCLOSED THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE WCBA EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE. THE EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS. THE NAME, PHONE NUMBER AND ADDRESS OF THE EXECUTIVE DIRECTOR IS LISTED ON THE WCBA'S WEBSITE. THE CONFLICT OF INTEREST POLICY IS ALSO LOCATED ON THE WCBA'S WEBSITE AND CAN BE VIEWED BY THE PUBLIC AT ANY TIME. THE FORM 990 CAN ALSO BE FOUND ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. FORM 990, PART XII, LINE 1: THE ASSOCIATION'S METHOD OF ACCOUNTING IS MODIFIED CASH BASIS. THE WESTCHESTER COUNTY BAR FOUNDATION 4 WESTCHESTER PARK DRIVE WHITE PLAINS NY 10604 133171380 TO FUND A FELLOWSHIP FOR ATTORNEYS WORKING IN PUBLIC INTEREST POSITIONS NY 501(C)(3) LINE 10 WESTCHESTER COUNTY BAR ASSOCIATION 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0