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        <Description>COMMITTEE EXPENSES</Description>
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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DANIEL J MCMAHON</NamePerson>
        <Title>DIRECTOR-CLE PUBLICATIONS</Title>
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        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>KATHLEEN R MULLIGAN BAXTER</NamePerson>
        <Title>GENERAL COUNSEL</Title>
        <BaseCompensationFilingOrg>123914</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
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        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 1A</ReturnReference>
        <Explanation>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 AND PRESIDENT-ELECT. WITH RESPECT TO SOCIAL CLUB DUES, THE ASSOCIATION PERIODICALY HOLDS MEETINGS AND TRANSACTS OTHER BUSINESS AT A CITY CLUB LOCATED NEAR THE ASSOCIATION'S PRINCIPAL OFFICES IN DOWNTOWN ALBANY. MEMBERSHIP TO THE CLUB IS IN THE NAME OF THE EXECUTIVE DIRECTOR, AND DUES AND MEETING COSTS ARE PAID BY THE ASSOCIATION. NO PERSONAL COSTS OF THE EXECUTIVE DIRECTOR ARE PAID BY THE ASSOCIATION. 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, ARE ENGAGED IN CONSIDERABLE WORK IN ORDER TO EFFECTIVELY DISCHARGE THE RESPONSIBILITIES OF 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, THE PRESIDENT AND PRESIDENT-ELECT ARE ELIGIBLE FOR AN ANNUAL NON-EMPLOYEE STIPEND OF $50,000 AND $25,000, RESPECTIVELY, DURING THEIR TERMS IN OFFICE. DURING 2012, AS DISCLOSED UNDER PART VII OF FORM 990, THE TOTAL AMOUNT PAID UNDER THIS POLICY AMOUNTED TO $75,000. THESE STIPENDS ARE REPORTED UNDER FORM 990, PART IX, LINE 5. &gt;</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 4B</ReturnReference>
        <Explanation>ONE ASSOCIATION EMPLOYEE (SEE SCHEDULE J, PART II, LINE 2) PARTICIPATES IN AN UNFUNDED SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THIS EMPLOYEE RECEIVED NO PAYMENTS FROM THE PLAN IN 2012 AND IS CURRENTLY NOT VESTED.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>SEE SCHEDULE O</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE ASSOCIATION HAD APPROXIMATELY 76,000 MEMBERS AS OF DECEMBER 31, 2012. FORM 990, PART IX / FUNCTIONAL EXPENSES / REPORTING OF COMPENSATION: THE ASSOCIATION'S BOOKS AND RECORDS, AND RELATED AUDITED FINANCIAL STATEMENTS, ARE PREPARED UTILIZING FUNCTIONAL EXPENSE CLASSIFICATIONS (RATHER THAN NATURAL EXPENSE CLASSIFICATIONS). UNDER THIS REPORTING METHODOLOGY, THE STATEMENT OF FUNCTIONAL EXPENSES (PART IX) INCLUDES COMPENSATION AND RELATED BENEFIT COSTS AS COMPONENTS OF CLE, SECTIONS, GRAPHICS DEPARTMENT AND OTHER FUNCTIONAL LINE ITEMS (SEE PART IX, LINE 24). OTHER NON-FUNCTIONAL COMPENSATION RELATED EXPENSES, INCLUDING MANAGEMENT AND GENERAL AND VARIOUS PENSION AND OTHER BENEFIT PLAN COSTS, ARE DETAILED UNDER LINES 5, 7, AND 8 OF PART IX.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>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, VII AND IX / 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). THIS ARRANGEMENT, WHICH IS PROVIDED FOR ADMINISTRATIVE CONVENIENCE AND IS REPORTED UNDER SCHEDULE R, PROVIDED FOR TOTAL 2012 REIMBURSED COSTS OF $110,413 (SALARIES OF $77,212 AND TOTAL BENEFIT COSTS OF $33,201). THESE COSTS ARE CONSTRUED TO BE EXPENSES OF THE FOUNDATION AND, AS SUCH, ALL REIMBURSED COSTS IN THIS REGARD ARE NOT REPORTED AS AN EXPENSE ON THE ASSOCIATION'S FINANCIAL STATEMENTS AND FORM 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>CERTAIN GOVERNANCE DECISIONS OF THE ASSOCIATION EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE ASSOCIATION'S MEMBERS AND/OR HOUSE OF DELEGATES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE PREPARER/CPA REVIEWED A COPY OF THE FORM 990 DOCUMENTS WITH THE ASSOCIATION'S FINANCE COMMITTEE PRIOR TO ITS FILING. SUBSEQUENTLY, THE MEMBERS OF THE ASSOCIATION'S EXECUTIVE COMMITTEE WERE PROVIDED A COPY OF THE FORM 990 DOCUMENTS, ALSO PRIOR TO ITS 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 27 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 28 / SUPPLEMENTAL INFORMATION ON POTENTIAL RELATIONSHIPS: NO KEY EMPLOYEE OR HIGHLY COMPENSATED EMPLOYEES ARE RELATED TO EACH OTHER THROUGH FAMILY OR BUSINESS RELATIONSHIPS. CERTAIN MEMBERS OF THE ASSOCIATION'S 27 MEMBER EXECUTIVE COMMITTEE MAY, AT TIMES HOWEVER, SHARE BUSINESS RELATIONSHIPS THROUGH A PARTNERSHIP AFFILIATION WITH VARIOUS LAW FIRMS WITH WHOM THEY ARE EMPLOYED OR ARE PARTNERS. IN ADDITION, TWO DIRECTORS 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ASSOCIATION HAS A FORMAL RECORDS MANAGEMENT POLICY (IMPLEMENTED IN 2010) AND FORMAL CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES (BOTH IMPLEMENTED IN 2009). IN ADDITION, THE ASSOCIATION MONITORS AND ENFORCES CONFLICTS OF INTEREST THROUGH PERIODIC CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRES AND A REQUIREMENT FOR CONTINUING DISCLOSURE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER FUNCTIONAL EXPENSES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 24E</ReturnReference>
        <Explanation>RENT / EQUIPMENT COSTS: TOTAL EXPENSES 1,114,235. PUBLICATIONS: TOTAL EXPENSES 1,057,448. MEMBERSHIP SERVICES: TOTAL EXPENSES 1,035,866. CONSULTANT AND OTHER FEES: TOTAL EXPENSES 656,722. GOVERNMENT RELATIONS PROGRAM: TOTAL EXPENSES 481,910. MEDIA / PUBLIC RELATIONS: TOTAL EXPENSES 389,319. ANNUAL MEETING COSTS: TOTAL EXPENSES 341,485. OTHER ADMINISTRATIVE COSTS: TOTAL EXPENSES 326,498. MEETING SERVICES: TOTAL EXPENSES 326,137. LAW,YOUTH AND CITIZENSHIP PROGRAM: TOTAL EXPENSES 207,941. LAWYER ASSISTANCE PROGRAM: TOTAL EXPENSES 185,097. PRO BONO PROGRAMS: TOTAL EXPENSES 171,698. LAW PRACTICE MANAGEMENT SERVICES: TOTAL EXPENSES 148,073. LAWYER REFERRAL / INFORMATION SERVICES : TOTAL EXPENSES 131,163. SECTION NEWSLETTERS: TOTAL EXPENSES 112,705.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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          <BusinessNameLine1>THE NEW YORK BAR FOUNDATION (TNYBF)</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>ONE ELK STREET</AddressLine1>
          <City>ALBANY</City>
          <State>NY</State>
          <ZIPCode>12207</ZIPCode>
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        <EIN>146029915</EIN>
        <PrimaryActivities>TO ADVANCE LEGAL RESEARCH AND EDUCATION</PrimaryActivities>
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      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
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      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
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      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>TNYBF GRANTS AND PROGRAM SERVICES</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>99047</AmountInvolved>
        <MethodOfAmtDetermination>GRANTS RECEIVED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TNYBF LEASE OF BAR CENTER FACILITY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>282450</AmountInvolved>
        <MethodOfAmtDetermination>FAIR VALUE LEASE AGREEMENT</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TNYBF ANNUAL DUES MAILING CHECKOFF</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>0</AmountInvolved>
        <MethodOfAmtDetermination>DETERMINED TO BE DE MINIMIS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TNYBF VARIOUS OFFICE SUPPORT</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
        <AmountInvolved>0</AmountInvolved>
        <MethodOfAmtDetermination>NOT QUANTIFIED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TNYBF VARIOUS OFFICE SUPPORT</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>0</AmountInvolved>
        <MethodOfAmtDetermination>NOT QUANTIFIED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TNYBF REIMBURSEMENT OF SALARIES AND BENEFITS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>110413</AmountInvolved>
        <MethodOfAmtDetermination>ACTUAL COSTS / SEE SCH O</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TNYBF SECTION FUNDED GRANTS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>B</TransactionType>
        <AmountInvolved>20000</AmountInvolved>
        <MethodOfAmtDetermination>AS APPROVED BY SECTIONS</MethodOfAmtDetermination>
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