2024-02-14T16:35:18-06:00 2023-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2022-07-01 161601349 MONROE COUNTY BAR CENTER FOR EDUCATION MONR 5855461817 255 EAST AVENUE 305 ROCHESTER NY 14604 PAUL LECLAIR ESQ TREASURER 5855461817 2024-01-31 1 PAUL LECLAIR ESQ XXX-XX-XXXX 1 JACQUELINE B LEE CPA P00842765 5854231860 2024-01-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LANGSTON MCFADDEN ESQ 255 EAST AVENUE 305 ROCHESTER NY 14604 229385 0 X WWW.MCBA.ORG X 2001 NY THE CORPORATION WAS FORMED AND IS OPERATED FOR THE PURPOSE OF SUPPORTING AND CONDUCTING EDUCATIONAL ACTIVITIES OF THE MONROE COUNTY BAR ASSOCIATION. 5 5 0 6 0 0 48509 53328 143388 151260 0 0 -8417 4423 183480 209011 0 0 0 0 0 0 0 0 0 207651 214099 207651 214099 -24171 -5088 78059 54371 261001 241520 -182942 -187149 X THE CORPORATION WAS FORMED AND IS OPERATED FOR THE PURPOSE OF SUPPORTING AND CONDUCTING EDUCATIONAL ACTIVITIES OF THE MONROE COUNTY BAR ASSOCIATION. 0 1 30285 151260 CONTINUING LEGAL EDUCATION PROGRAMS - PROVIDES MATERIALS, SCHEDULING ETC. FOR CONTINUING EDUCATION CLASSES FOR THE LEGAL PROFESSION. NUMBER OF CLIENTS SERVED IS 1865. 16077 LAWYERS FOR LEARNING - WORK WITH SCHOOL 29 TO PROVIDE SUPPLIES, FIELD TRIPS AND GRANTS. 13371 LEADERSHIP ACADEMY IDENTIFY, EXPAND THE MINDS AND TALENTS OF, AND GROW THE NEXT LEGAL LEADERS IN THE GREATER ROCHESTER AREA 59733 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X KATHY FICO 5855461817 255 EAST AVENUE NO 305 ROCHESTER NY 14604 LANGSTON MCFADDEN ESQ PRESIDENT 1.00 3.00 X X 0 0 0 LAURA SMALLEY ESQ TREASURER 1.00 1.00 X X 0 0 0 LORI O'BRIEN ESQ SECRETARY 1.00 1.00 X X 0 0 0 BRADLEY KAMMHOLZ ESQ IMMEDIATE PAST PRESIDENT 1.00 1.00 X X 0 0 0 JILL PAPERNO ESQ IMMEDIATE PAST PRESIDENT - RESIGNED DURING YEAR 1.00 1.00 X X 0 0 0 CASSANDRA RICH ESQ PRESIDENT ELECT - JOINED DURING YEAR 1.00 3.00 X X 0 0 0 KEVIN F RYAN ESQ EXECUTIVE DIRECTOR 18.00 38.00 X 0 117994 19533 0 117994 19533 0 0 0 0 0 9570 13500 30258 53328 CONTINUING LEGAL EDUCA 611710 150890 150890 OTHER INCOME 900099 370 370 151260 24797 9570 20374 4423 4423 209011 151260 0 4423 150000 150000 4350 4350 1333 1333 CONTINUING LEGAL EDUCAT 28902 28902 COMMITTEES 19558 19558 PUBLIC EDUCATION 9890 9890 OTHER 66 50 16 214099 59733 154366 0 61154 39497 4222 2644 16912 15749 2497 1163 10186 11067 78059 54371 211 4106 31778 24393 229012 213021 261001 241520 X -250097 -262093 67155 74944 -182942 -187149 78059 54371 X -5088 881 X X 1 X 0 1 0 X X 1 MONROE COUNTY BAR ASSOCIATION 160834505 10 1 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 PART IV, SECTION A, LINE 3B: THE ORGANIZATION CONFIRMED THE SUPPORTED ORGANIZATION QUALIFIED UNDER SECTION 501(C)(6) THROUGH REVIEW OF THE SUPPORTED ORGANIZATION'S DETERMINATION LETTER. FURTHER, THE ORGANIZATION ENSURED THE PUBLIC SUPPORT TEST WAS MET BY REVIEWING THE FOLLOWING: (1) THE SUPPORTED ORGANIZATION RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT IN THE FORM OF CONTRIBUTIONS FROM THE GENERAL PUBLIC; AND (2) THE SUPPORTED ORGANIZATION RECEIVES NO MORE THAN ONE-THIRD OF ITS SUPPORT FROM GROSS INVESTMENT INCOME AND MORE THAN ONE-THIRD OF ITS SUPPORT FROM CONTRIBUTIONS, MEMBERSHIP FEES, AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTIONS. PART IV, SECTION A, LINE 3C: THE ORGANIZATION ENSURES SUPPORT TO THE SUPPORTED ORGANIZATION IS USED EXCLUSIVELY FOR SECTION 170(C)(2)(B) PURPOSES THROUGH ACTIVE BOARD PARTICIPATION IN DETERMINING THE EDUCATIONAL PROGRAMS TO BE PROVIDED BY THE MONROE COUNTY BAR CENTER FOR EDUCATION. PART IV, SECTION E, LINE 2A: THE CENTER FOR EDUCATION SUPPORTS THE MONROE COUNTY BAR ASSOCIATION BY PROVIDING CONTINUING LEGAL EDUCATION FOR MEMBERS OF THE LEGAL PROFESSION THROUGH SEMINARS AND LECTURERS; PROVIDING THE GENERAL PUBLIC WITH INFORMATION REGARDING THE LAW, LEGAL AND JUDICIAL PROCESS AND LEGAL PRINCIPLES. PART IV, SECTION E, LINE 2B: PART OF THE MONROE COUNTY BAR ASSOCIATION'S MISSION IS TO PROMOTE UNDERSTANDING OF THE LAW AND ENHANCE PROFESSIONAL GROWTH. THE MONROE COUNTY BAR CENTER FOR EDUCATION'S SERVICES OF PROVIDING NON-DEGREE, CONTINUING PROFESSIONAL EDUCATION OPPORTUNITIES CONTRIBUTES TO FULFILLMENT OF THE MONROE COUNTY BAR ASSOCIATION'S MISSION. WITHOUT THE MONROE COUNTY BAR CENTER FOR EDUCATION'S INVOLVEMENT, THE MONROE COUNTY BAR ASSOCIATION WOULD PROVIDE THESE SERVICES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10186 985 104 11067 11769 -1421 162 10186 9024 2897 152 11769 9329 -174 131 9024 8164 1017 270 122 9329 0.00000 1.00000 0.00000 1 0 16912 15749 1163 1163 ENDOWMENT FUND 11067 11067 DUE TO RELATED PARTY, NET 213021 213021 X 230266 20374 20374 209892 -881 -881 209011 234473 20374 20374 214099 0 214099 PART V, LINE 4: THE INTENT OF THE ENDOWMENT IS TO PROVIDE UNRESTRICTED SUPPORT TO THE ORGANIZATION IN PERPETUITY. PART X, LINE 2: THE BAR IS A NON-PROFIT CORPORATION EXEMPT FROM INCOME TAXES AS A CORPORATION QUALIFIED UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE CENTER FOR EDUCATION AND THE FOUNDATION ARE NOT-FOR-PROFIT CORPORATIONS EXEMPT FROM INCOME TAXES AS ORGANIZATIONS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CENTER FOR EDUCATION AND THE FOUNDATION HAVE ALSO BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS. WITH FEW EXCEPTIONS, THE BAR, CENTER FOR EDUCATION, AND FOUNDATION ARE NOT SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO JUNE 30, 2020. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAX AUTHORITIES IN NEW YORK STATE. MANAGEMENT BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION DID NOT MAKE ANY INCOME TAX PAYMENTS ON UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2023. THE ASSOCIATION PAID APPROXIMATELY $900 IN INCOME TAX ON UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING 20,374. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST -881. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING 20,374. GOLF TOURNAMENT 33805 9008 24797 445 753 18032 476 33805 9008 24797 445 753 18032 476 19706 5091 MONROE COUNTY BAR ASSOCIATION THE ORGANIZATION'S SOLE CORPORATE MEMBER. 150000 THE MONROE COUNTY BAR ASSOCIATION PROVIDES MANAGEMENT SERVICES TO THE ORGANIZATION. 0 FORM 990, PART III, LINE 3 ORGANIZATION TRANSITIONED THEIR DIVERSITY CLERKSHIP THAT PROMOTED DIVERSITY IN THE LEGAL COMMUNITY TO ANOTHER LOCAL BAR ASSOCIATION. THE ORGANIZATION STARTED A NEW PROGRAM THAT FOCUSES ON MINDS AND TALENTS OF THE NEXT LEGAL LEADERS OF THE GREATER ROCHESTER AREA. FORM 990, PART VI, SECTION A, LINE 3 THE MONROE COUNTY BAR CENTER FOR EDUCATION HAS A MANAGEMENT AGREEMENT WITH THE MONROE COUNTY BAR ASSOCIATION TO PROVIDE STAFF, EQUIPMENT, AND SUPPLIES TO THE MONROE COUNTY BAR CENTER FOR EDUCATION. TOTAL MANAGEMENT FEES PAID TO THE MONROE COUNTY BAR ASSOCIATION DURING THE FISCAL YEAR ENDED JUNE 30, 2023 WAS $150,000. KEVIN F. RYAN, ESQ. IS AN EMPLOYEE OF THE MONROE COUNTY BAR ASSOCIATION AND AMOUNT RECORDED ON PART VII WAS PAID BY THE MONROE COUNTY BAR ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 THE MONROE COUNTY BAR ASSOCIATION IS THE SOLE CORPORATE MEMBER OF THE MONROE COUNTY BAR CENTER FOR EDUCATION. FORM 990, PART VI, SECTION A, LINE 7A THE MONROE COUNTY BAR ASSOCIATION ELECTS THE BOARD OF DIRECTORS OF THE MONROE COUNTY BAR CENTER FOR EDUCATION. THE MONROE COUNTY BAR ASSOCIATION CAN ALSO REMOVE BY VOTE ANY BOARD MEMBER OF THE MONROE COUNTY BAR CENTER FOR EDUCATION. FORM 990, PART VI, SECTION A, LINE 7B THE MONROE COUNTY BAR CENTER FOR EDUCATION MUST GET APPROVAL FROM THE MONROE COUNTY BAR ASSOCIATION TO AMEND ITS CERTIFICATE OF INCORPORATION, MERGE OR CONSOLIDATE, DISSOLVE, AND/OR SELL ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS GIVEN TO THE TREASURER, EXECUTIVE DIRECTOR AND BUSINESS MANAGER FOR REVIEW AND APPROVAL. THE RETURNS ARE THEN REVIEWED BY THE FINANCE COMMITTEE AND THE AUDIT COMMITTEE AND THEN DISTRIBUTED TO THE FULL BOARD OF TRUSTEES PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES REVIEWS AND CONDUCTS FOLLOW-UP ON ANY CONFLICTS WHICH MAY ARISE. FORM 990, PART VI, SECTION B, LINE 15A AN EXECUTIVE SESSION IS HELD. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 881. FORM 990, PART XII THE AUDIT COMMITTEE ASSUMES RESPONSIBLY FOR OVERSIGHT OF THE AUDIT OR REVIEW. THIS IS THE SAME PROCESS AS THE PRIOR YEAR. FOUNDATION OF THE MONROE COUNTY BAR 255 EAST AVENUE SUITE 305 ROCHESTER NY 14604 166073110 TO IMPROVE THE ADMINISTRATION OF JUSTICE NY 501(C)(3) LINE 10 MONROE COUNTY BAR ASSOCIATION 0 MONROE COUNTY BAR ASSOCIATION 255 EAST AVENUE SUITE 305 ROCHESTER NY 14604 160834505 TO IMPROVE THE QUALITY AND ACCESSIBILITY OF JUSTICE NY 501(C)(6) LINE 11 N/A 0 PRE-TRIAL SERVICES CORPORATION 80 WEST MAIN STREET SUITE 200 ROCHESTER NY 14614 160976225 PROVIDES INTERVENTION AND ALTERNATIVES TO DETENTION FOR PERSONS ACCUSED NY 501(C)(3) LINE 7 MONROE COUNTY BAR ASSOCIATION 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 MONROE COUNTY BAR ASSOCIATION M 150000 FMV MONROE COUNTY BAR ASSOCIATION E 213021 COST