General Instructions

The first “FILER PROFILE” page is for Board purposes only and is not available to the public.

Part I (Questions 1 through 21) concerns you, the filer. Part II (Questions 22 through 34) concerns your spouse or domestic partner or unemancipated child(ren).

Click a topic or press the enter key on a topic to reveal its answer.

Instructions for Question 1

Include any City employment or office held at any time during the reporting period, whether or not you were paid for it, including the title or position, the name and address of the City entity, and the category of amount of any income received of $1,000 or more.

All income must be reported, including salary, per diem compensation, overtime payments, longevity payments, and any compensation received for performing additional duties, such as serving as a committee chair. The income received from the City for each position should be totaled, but each type of compensation should be separately identified.

Example: You received $60,000 in salary and $10,000 in overtime payments. Under “Nature of Income,” state “salary and overtime payments” and choose “$60,000.00 - $99,999.99” under “Amount of Income.”

Instructions for Questions 2 and 22

Include any occupation, trade, business, profession, or employment that you, your spouse or domestic partner, or your unemancipated child(ren) engaged in during the reporting period.

Do not include your City employment or position reported in Question 1, but include your spouse or domestic partner or unemancipated child(ren)’s City employment reported in Question 22.

Instructions for Question 3

Do not list the names of individual clients, customers, or patients.

If you practice law, are a licensed real estate broker, or practice a profession licensed by the New York State Department of Education, report the position even if you reported the same information in Question 2.

Instructions for Questions 4 and 23

Include all positions, whether compensated or not, including ex officio positions, but do not include positions reported elsewhere in the report.

Include honorary positions.

Do not include positions with the State of New York or the offices of Notary Public or Commissioner of Deeds.

Do not include entities of which you or your spouse or domestic partner or unemancipated child(ren) are only a member and not an officeholder.

“Trusteeship” means a member on a Board of Trustees. It does not mean a trustee of a trust.

If the entity is a partnership, indicate whether you, your spouse or domestic partner, or your unemancipated child(ren) are a general or limited partner.

If the entity is a corporation, whether for profit or non-profit, report if you, your spouse or domestic partner, or your unemancipated child(ren) are a director or officer of the corporation.

Instructions for Question 5

Include any positions you had during the reporting period as an officer of any political party or political organization, as a member of a political party committee, or as a political party district leader, e.g., president of a political club.

The term “party” shall have the same meaning as “party” in the election law.

The term “political organization” means any party or independent body as defined in the election law or any organization that is affiliated with or a subsidiary of a party or independent body.

Instructions for Questions 6 and 24

“Income” includes, but is not limited to, income from:

  • Salary (other than any City government salary reported in Questions 1 and 24);
  • Directorships and other fiduciary or advisory positions, e.g., executor of an estate contract;
  • Teaching income partnerships;
  • Lecture fees and honoraria;
  • Consultant fees;
  • Per diem payments;
  • Bank and bond interest, whether tax-exempt or not;
  • Dividends;
  • Trusts;
  • Royalties;
  • Annuities;
  • Distributions from a retirement account;
  • Real estate rents (aggregate net income before taxes for each building);
  • Life insurance proceeds from a non-relative;
  • Gambling winnings;
  • Recognized gains from the sale or exchange of real or other property or the sale or redemption of securities;
  • Social security benefits;
  • Unemployment benefits; or
  • Capital gains.

Under “Nature,” report the kind of income, e.g., bank interest.

If you or your spouse or domestic partner received rental income from real estate properties, disclose the building address under “Source of Income,” unless the property rented was part of your primary or secondary residence. In that event, indicate that it is your primary or secondary residence under “Source of Income.” Do not list the names of individual tenants. Report the net aggregate income before taxes separately for each building address.

If you received income from a business or profession, indicate the name of the entity, not the names of individual customers or clients. Total the net aggregate income before taxes derived from a single business or profession, e.g., the net profit reported in Schedule C of your personal income tax return.

Total the dividends and bank and bond interests received from a single source.

Example: You received bank interest as follows: $400 from one account at bank X, $800 from another account at bank X, and $200 from an account at bank Y. Report the $1,200 from bank X. Do not report the $200 from bank Y, because it is less than $1,000.

Do not include maintenance received in connection with a matrimonial action, alimony, or child support payments.

Do not include scholarships, court settlements, worker’s compensation, awards, income tax refunds, or life insurance proceeds from a relative.

Instructions for Question 7

“Deferred income” is income which was earned or derived during the reporting period or at any time before the reporting period, but which was paid or will be paid after the reporting period.

Total deferred income derived from the practice of a profession. List the name of the entity through which the income was earned or derived, but do not list the names of individual clients or customers.

Do not include an interest in a retirement plan, a deferred compensation plan, a pension plan, or any interest in a trust, estate, or beneficial interest. Report these items in Questions 15 and 29.

Do not include your City salary earned during the last week of the reporting period but to be paid after the reporting period.

Do not include any income to be derived in the future from accrued vacation leave.

Instructions for Questions 8 and 28

Report any payment for travel-related expenses for activities related to your official duties for the City regardless of whether the non-governmental source paid for the expenses directly or reimbursed you for the expenses. “Official duties” includes, but is not limited to, speaking engagements, conferences, or fact-finding events, but does not include a gift, which is defined in the instructions for Questions 9 and 25.

If a non-governmental person or entity paid for your spouse or domestic partner’s travel-related expenses for activities related to your official duties (whether the payment was direct or by reimbursement to you or your spouse or domestic partner), you must report the reimbursement in Question 28, whether or not your spouse or domestic partner is a City employee.

If you or your spouse or domestic partner received a reimbursement from a non-governmental entity or person for travel-related expenses for activities not related to your official duties, report the reimbursement as a gift in Question 10 or Question 26.

Do not report reimbursements for campaign expenditures or any reimbursements from the City or other governmental entities, whether foreign or domestic.

Total all your reimbursements from a single source.

Example: You received a reimbursement of $600 from John Doe for travel-related expenses related to a speaking engagement. Several months later, John Doe reimbursed you $500 for a similar trip. Because John Doe gave you total reimbursements of $1,000 or more, both trips must be reported in the aggregate.

Instructions for Questions 9 and 25

“Gift” means anything of value for which a person pays nothing or less than fair market value, and can include, but is not limited to, money, services, reduced interest on a loan, travel, travel reimbursement, entertainment, hospitality, thing, or promise. “Gift” shall not include reimbursements.

Include gifts received from the same donor who had business dealings with the City, other than a relative, with a total value of $50 or more.

Instructions for Questions 10 and 26

“Gift” means anything of value for which a person pays nothing or less than fair market value and may be in the form of money, services, reduced interest on a loan, travel, travel reimbursement, entertainment, hospitality, thing, promise, or any other form. “Gift” does not include investments.

“Gift” includes gifts of securities or real estate as well as wedding gifts, except from a relative, received in the reporting period.

Include any inheritances from non-relatives. Report the total value of the inheritance and the individual assets of the inheritance in response to the appropriate question if they are reportable, e.g., if you or your spouse inherits a stock worth $1,000 or more, you must report that stock in Question 17 or Question 31.

Do not include gifts or inheritances from relatives, but include the assets of the inheritance in response to the appropriate question, if they are reportable, e.g., if you or your spouse inherits stock worth $1,000 or more, you must report that stock in response to Question 17 or Question 31.

Do not include engagement rings.

Do not include scholarships.

Do not include campaign contributions.

Do not include reimbursements that are reported in response to Question 8 or Question 28.

Do not include direct payments from a governmental entity for travel-related expenses but include direct payments from a non-governmental entity or person for such expenses. Also include reimbursements from a non-governmental entity or person to you, your spouse, or your domestic partner for travel-related expenses that are not related to your official duties.

Total all your gifts from a single donor.

Example: You received a gift of $500 from John Doe. The following month, you received another gift from John Doe with a value of $600. You must report both gifts as one because you received gifts in the amount of $1,000 or more from a single donor.

You must report a gift even if it is returned or given to charity. If you have refused a gift, you do not have to report it.

Instructions for Question 11

An “assignment” is a type of transfer or giving of income or a right to such income to another.

Include any assignment of income of $1,000 or more, including an assignment of income to a relative.

Include any transfer of an interest of $1,000 or more in a trust, estate, other beneficial interest, securities, or real estate, if such transfer was made for less than the fair market value of the transferred item.

Do not include assignments or transfers if they have been reported elsewhere in the report.

Do not include transfers to a relative.

Examples: You assign your right to income from a trust to your brother. You must report such a transfer. You transfer ownership of your cabin in the woods to a friend for less than its fair market value. You must report such a transfer. You transfer ownership of your cabin in the woods to your brother for less than fair market value. Do not report such a transfer, because your brother is a relative.

Instructions for Question 12

Include all former employers, not only your current or most recent employer.

“Benefits or payments” includes, but are not limited to, interests in or contributions to pension funds, profit-sharing plans, life or health insurance plans, buy-out agreements, and severance payments.

Do not include agreements made with the City of New York.

Do not include agreements under which the payments or benefits to you terminated in a time period previous to the reporting period.

Instructions for Question 13

Do not include any arrangements for time spent during leaves of absence while employed by the City. Report new non-City positions that you have accepted.

Instructions for Questions 14 and 27

Report any right, claim, or legal share, present or future, of $1,000 or more, that you, your spouse or domestic partner, or your unemancipated child(ren) have in any contract with a State or local agency.

Include rights, claims, or legal shares held by a partnership of which you, your spouse or domestic partner, or your unemancipated child(ren) are members, or by a corporation in which you, your spouse or domestic partner, or your unemancipated child(ren) hold or control ten (10) percent or more of the stock.

Include contracts if there has been an ongoing dispute during the reporting year with respect to guarantees or warranties.

Do not include contracts where the final payment has been made and all obligations, except for guarantees and warranties, have been performed.

Do not include contracts made or executed by a State agency after public notice and pursuant to a process for competitive bidding or competitive requests for proposals. However, report any such local agency contracts.

Instructions for Questions 15 and 29

Include the value of such interests only if it is reasonably ascertainable.

A “beneficial interest” includes, but is not limited to, individual retirement accounts (“IRAs” or “IRA”), Keogh retirement plans, annuities, deferred compensation plans, interests in a trust or estate, beneficiary of a bank account established by another person, or entity, and retirement plans.

Include New York City or New York State deferred compensation plans, but do not include membership in New York City or New York State retirement systems.

Do not include individual securities in a deferred compensation plan or IRA. If your or your spouse or domestic partner’s deferred compensation plan, trust, or IRA is split into individual investments, report only the total amount of money invested as of the end of the reporting period, not individual investments.

Report each individual security in a trust, estate, or other beneficial interest in Question 17 or Question 31.

Do not include any interest in a trust, estate, or other beneficial interest established by or for a relative or by or for the estate of a relative.

Example: Do not include your interest as a beneficiary of your spouse or domestic partner’s life insurance policy or retirement plan or deferred compensation plan. Do not include the cash surrender value of your own life insurance policy.

List each interest separately.

Example: You own three IRAs, each with a value of $1,000 or more. List each IRA separately, even if they are with one bank.

If you or your spouse or domestic partner still held the interest on the last day of the reporting period, report its value as of that date. If you or your spouse or domestic partner received a partial distribution of $1,000 or more during the reporting period, report that distribution in Question 6 or Question 24. If you or your spouse or domestic partner no longer held the interest on the last day of the reporting period, report its value as of the last day on which you or your spouse or domestic partner held the interest, unless the distribution appears in Question 6 or Question 24.

Instructions for Questions 16 and 30

Include investments that you or your spouse or domestic partner held in any firm, partnership, corporation, or other business entity, whether or not they were made in the reporting period.

Example: If your inventory, furniture, books, and other business assets cost you $1,000 or more, you must report that investment.

Under “Nature of Business” indicate what kind of business.

Do not include income from a business. Report such income in Question 6 or Question 24.

If your or your spouse or domestic partner’s investment in a business consists solely in the passive investment in the securities of that business, do not report that information. Report such information in Questions 2 and 17 or Question 31.

If your or your spouse or domestic partner’s investment in a business consists solely in the passive investment in the real estate of that business, do not report that information. Report such information in Question 18 or Question 32.

Instructions for Questions 17 and 31

Include savings bonds, mutual funds, and tax-exempt bond funds.

Include stock options.

Include securities owned for investment purposes by a corporation of which you or your spouse or domestic partner own or control more than fifty (50) percent of the stock.

Include individual stocks in a managed account, if you own the individual stocks in your name.

Do not include checking accounts, savings accounts, money market accounts, or securities issued by a professional corporation or securities held in a custodial account that you reported in Question 15 or Question 29.

Do not include a mortgage held by another on your or your spouse or domestic partner’s property. Report such mortgages in Question 20 or Question 33.

Do not include securities of which you or your spouse or domestic partner is the owner of record but in which you or your spouse or domestic partner have no beneficial interest, e.g., stocks held for your child, whether unemancipated or not.

If you own securities with your spouse or domestic partner, indicate fifty (50) percent of the total market value in “Market Value at Close of the Reporting Period.”

Example: You own securities with your spouse or domestic partner. Indicate fifty (50) percent of the securities’ market value in Question 17, and fifty (50) percent of the securities’ market value in Question 31. And then check “Yes” for “Jointly Held.”

If your or your spouse or domestic partner’s interest in securities exists through a beneficial interest in a trust, identify such securities, indicating that they are held in trust. If you do not know what securities are held in trust because the trustee is under an obligation not to disclose the contents of the trust, do not answer “Type of Security.” You must still report the existence of the trust in Question 15 or Question 29, and indicate in Question 17 or Question 31 that the securities are subject to a non-disclosure agreement or instruction.

Do not include individual securities held in a trust established by or under the estate of a relative.

If you or your spouse or domestic partner hold(s) more than five (5) percent of the stock of a corporation whose stock is publicly traded, or more than ten (10) percent of the stock of a corporation whose stock is not publicly traded, indicate the percentage of ownership in the appropriate column.

Instructions for Questions 18 and 32

Do not include real estate property that is your or your spouse or domestic partner’s primary or secondary personal residence, except if it is co-owned with a non-relative. Do not report the name of the co-owner.

Do not include your or your spouse or domestic partner’s primary or secondary personal residence, even if you or your spouse or domestic partner rents out a portion of it, unless it is jointly held by a non-relative.

If you own real estate property with your spouse or domestic partner or anyone else, indicate your percentage of ownership under “Percentage of Ownership.” Under “Market Value of Property,” report the market value of the entire property, not just the value of your interest in the property.

Include real estate properties owned outside of New York or the United States.

Include timeshares.

Include real estate properties owned for investment purposes by a corporation in which you or your spouse or domestic partner owns or controls more than fifty (50) percent of the stock.

Include all other real estate properties in which you or your spouse or domestic partner has a vested interest, i.e., which is owned by you or your spouse or domestic partner, owned by you or your spouse or domestic partner jointly with another person or entity, held in a trust under which you or your spouse or domestic partner is the beneficiary, or owned by a partnership of which you or your spouse or domestic partner is a partner or member.

Include real estate properties in which you or your spouse or domestic partner have a contingent interest, i.e., in which your interest is dependent upon the occurrence of some future event. Do not include an expected inheritance from one who is still alive.

Example: Under a will, you will receive real estate property only if a certain individual dies before you do. Do not report such an inheritance.

Do not include cemetery plots.

Instructions for Questions 19 and 33

Include all debts, whether secured or unsecured. Include debts secured by a mortgage, loan agreement, promissory note, or any instrument or document signifying a debt to you or your spouse or domestic partner.

Include all debts of $1,000 or more that were owed to you or your spouse or domestic partner at any time during the reporting period, even if they were paid in full during the reporting period.

Do not include debts owed to you or your spouse or domestic partner by a relative.

Do not include deferred income from the practice of a profession, i.e., money owed to you by a client. Report such deferred income in Question 7.

Instructions for Questions 20 and 34

Include revolving charge accounts, e.g., MasterCard or VISA, but do not include the account number.

Include multiple accounts with an institution that total $5,000 or more.

Include real estate mortgages and other secured and unsecured loans. Do not include first or second mortgages or loans obtained to finance the purchase of or improvements to your primary or secondary residence.

Do not include liabilities incurred by or guarantees made by you or your spouse or domestic partner or by any proprietorship, partnership, or corporation in which you or your spouse or domestic partner has an interest, if such liabilities were incurred or made in the ordinary course of your or your spouse or domestic partner’s trade, business, or professional practice.

Do not include any of the following types of liability:

  • A liability to a relative;
  • An obligation to pay maintenance in connection with a matrimonial action, alimony, or child support payments;
  • An obligation to pay estimated quarterly taxes;
  • A campaign debt;
  • A vehicle leasing; or
  • A loan issued by a financial institution, in its ordinary course of business, to finance:
    • educational costs for yourself, your spouse or domestic partner, or your unemancipated child(ren), except a default on a student loan;
    • the purchase of a personally owned mother vehicle;
    • the purchase of household furniture or appliances.

Instructions for Question 21

Report each spouse or domestic partner, child, stepchild, brother, sister, parent, stepparent, any person whom you claimed as a dependent on your most recently filed personal income tax return, and each such relative’s spouse or domestic partner who is in City service, even if you reported this information elsewhere in the report.