They make upward of $90,000 a year, rake in tens of thousands of extra dollars from second jobs, and are awash in credit card debt. They are members of the New York City Council.

Financial disclosure reports filed with the city Conflicts of Interest Board show that more than 20% of the 51-member council earned income from sources outside City Hall last year and almost 40% are in the red with credit card companies.

The annual salary of a council member is $90,000, but 41 of the members receive yearly stipends, or “lulus,” of between $4,000 and $18,000 to head special-interest committees.

Yet it seems many of the lawmakers are no different than the millions of Americans who are using credit cards more often to make ends meet – or for frivolous consumption, depending on one’s definition of necessity. Five members reported owing money on student loans.

The exact amounts of debt or personal financial holdings or income are not revealed in the filings because data is limited to letters that correspond to undisclosed numerical amounts. For instance, the letter “A” signifies between $1,000 and $5,000, while the letter “G” represents an amount greater than $500,000.

Vincent Gentile, a Democrat from Bay Ridge, Brooklyn, reported juggling five credit cards with balances represented by a “B,” between $5,000 and $35,000.

He said most of that debt was accrued while he was serving in the state Senate, and was forced to forgo paychecks from his $79,500 salary for two four-month periods in 2000 and 2001 when the Legislature could not agree on a budget. He was eventually paid a lump sum after a budget was passed, but said those months had “a ripple effect.”

“I had to juggle and put things on my credit cards like car expenses, gas, that I’m still paying off,” Mr. Gentile said. “It really throws a kink into your financial planning.”

Council Member Dennis Gallagher, a Republican, said the outstanding credit card balance he reported – it was between $5,000 and $35,000 – showed he was no different than the people he represents in middle-class Ridgewood, Queens.

“I have two teenage boys, one who plays travel hockey,” he said. “Anyone who knows travel hockey knows how expensive it can be.”

“I think there’s a perception that people in the council are millionaires, but I don’t think that’s the case by any means,” Mr. Gallagher said. “Many of the council members I talk to are middle-class, hard-working people who understand the problems the average person goes through.”

Oliver Koppell, a Democrat from the Bronx who served many years in the state Assembly, reported outstanding balances on four credit cards, including one of at least $100,000. He said the credit card company allowed him to borrow money at extremely low interest rates, including 0%.

At the same time, Mr. Koppell listed earning between $141,000 and $350,000 from his law practice last year – the most of any of the 13 lawmakers who drew income from outside City Hall last year. He also reported receiving over $35,000 in a state pension.

Because serving in the council is considered part-time work, members are allowed to hold other jobs.

Council members Domenic Recchia, of Brooklyn, and Michael McMahon, of Staten Island, reported drawing more than $100,000 from their partnerships in private law firms. Lewis Fidler, a Democrat who represents Canarsie in Brooklyn, listed receiving over $85,000 from his law firm and other counseling work.

While law seems to be the profession of choice among council members, some lawmakers generated lucrative second incomes in a variety of other areas.

Council Member Bill de Blasio, a Brooklyn Democrat who helped run Senator Edwards’s New York State presidential campaign, was paid between $35,000 and $60,000 in consulting fees, records show.

Kendall Stewart, a Democrat of Flatbush, Brooklyn, earned between $15,000 and $105,000 last year as a podiatrist and head of a real estate company, records show.

Council Member Helen Foster made between $5,000 and $35,000 as a consultant to St. Barnabas Hospital in the Bronx. The hospital’s president and chief operating officer, Ronald Gade, and his physician wife donated a total of $5,500 to Ms. Foster’s 2003 campaign.

Three lawmakers held adjunct professorship positions at City University of New York colleges last year, reporting around $5,000 in extra income.

Republican James Oddo, the council’s minority leader, introduced a bill last year that would have restricted lawmakers from working outside jobs. It received little support and Mr. Oddo said he had no intention of reviving it, although he noted that placing limits on outside income among legislators is worth discussing.

“There is no way you can do this job the way it really needs to be done by spreading yourself too thin,” Mr. Oddo said.

Mr. Koppell said limiting lawmakers to the council salary would discourage people from running for office.

“I have a full-time job as a councilman and a part-time job as an attorney and I am able to fulfill my responsibility to both,” Mr. Koppell said. “There are plenty of councilmen who don’t have an outside job who don’t seem as engaged as I am.”

Because all figures on the financial disclosure forms are expressed in letters signifying wide dollar ranges, it is difficult to pinpoint how much in assets a council member holds. The reports also do not require council members to list the value of their primary residence – usually a person’s largest asset.

Still, the records show that several council members have substantial amounts invested in stocks and retirement accounts. Nine of the 51 members reported owning at least $100,000 in securities.

Speaker Gifford Miller topped the list, reporting owning between $445,000 and $1.6 million in securities. Council Member Gale Brewer, who has yet to file a report for 2003, listed owning between $506,000 and $1.1 million in stock the previous year.

Council members Yvette Clarke, Erik Dilan, Jose Serrano, Miguel Martinez, and Allan Jennings Jr., all reported outstanding student loans.