2024-11-05T15:48:33-06:00 2023-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2023-01-01 350412670 INDIANAPOLIS BAR ASSOCIATION INC INDI 3172692000 140 N ILLINOIS STREET INDIANAPOLIS IN 46204 JULIE ARMSTRONG EXECUTIVE DIRECTOR 3172692000 2024-11-05 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2024-11-05 2023 2024-10-15 13:58:12Z JULIE ARMSTRONG 140 N ILLINOIS STREET INDIANAPOLIS IN 46204 3512016 0 X WWW.INDYBAR.ORG X 1878 IN TO SERVE ITS MEMBERS, PROMOTE JUSTICE, AND ENHANCE THE LEGAL PROFESSION. 33 33 17 10 48 0 1214008 1181586 876628 943335 38747 30477 1763 48 2131146 2155446 0 0 0 0 885674 920060 0 0 0 1234106 1186459 2119780 2106519 11366 48927 6593696 6656245 5032720 4863610 1560976 1792635 TO SERVE ITS MEMBERS, PROMOTE JUSTICE, AND ENHANCE THE LEGAL PROFESSION. 0 0 2106519 943335 TO SERVE ITS MEMBERS, PROMOTE JUSTICE, AND ENHANCE THE LEGAL PROFESSION THROUGH CONTINUING EDUCATION (EDUCATIONAL EVENTS, PROGRAMMING, AND NETWORKING OPPORTUNITIES FOR ATTORNEYS, PARALEGALS, AND LAW STUDENTS), BAR REVIEW (COSTS ASSOCIATED WITH THE PRODUCTION AND IMPLEMENTATION OF 28 DAY COURSE OFFERED TWICE ANNUALLY FOR LAW STUDENTS PREPARING TO SIT FOR THE BAR EXAMINATION) AND DIVERSITY JOB FAIR - EXPENSES RELATED TO TWO DAY JOB FAIR SPECIFICALLY FOCUSED ON MINORITY LAW STUDENTS. 2106519 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 7 0 1 17 1 0 0 0 0 0 0 0 0 0 0 X 33 33 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 0 0 IN X X THE ORGANIZATION 3172692000 140 N ILLINOIS STREET INDIANAPOLIS IN 46204 ADRIANA FIGUEROA DIRECTOR 1.00 X 0 0 0 AMANDA GALLAGHER DIRECTOR 1.00 X 0 0 0 BARATH RAMAN DIRECTOR 1.00 X 0 0 0 CHARNETTE GARNER DIRECTOR 1.00 X 0 0 0 DEBORAH DOBBINS DIRECTOR 1.00 X 0 0 0 ELISABETH EDWARDS DIRECTOR 1.00 X 0 0 0 ELIZABETH ROBERSON DIRECTOR 1.00 X 0 0 0 HELEN MARCHAL DIRECTOR 1.00 X 0 0 0 JAMES NUSSBAUM DIRECTOR 1.00 X 0 0 0 JIMMIE MCMILLIAN DIRECTOR 1.00 X 0 0 0 JOHN GALLO DIRECTOR 1.00 X 0 0 0 JON FERGUSON DIRECTOR 1.00 X 0 0 0 KAREN BRAVO DIRECTOR 1.00 X 0 0 0 KATHERINE JACKSON-LINDSAY DIRECTOR 1.00 X 0 0 0 LACEY BERKSHIRE DIRECTOR 1.00 X 0 0 0 MINDY WESTRICK BROWN DIRECTOR 1.00 X 0 0 0 MORGAN DECKER DIRECTOR 1.00 X 0 0 0 NICHOLAS HUANG DIRECTOR 1.00 X 0 0 0 REYNOLD BERRY DIRECTOR 1.00 X 0 0 0 RYAN CASSMAN DIRECTOR 1.00 X 0 0 0 SONYA SEEDER DIRECTOR 1.00 X 0 0 0 TAYLOR KIRKLIN DIRECTOR 1.00 X 0 0 0 TRINA SAUNDERS DIRECTOR 1.00 X 0 0 0 REBECCA GEYER PRESIDENT 1.00 1.00 X X 0 0 0 DAVID DUNCAN PRESIDENT ELECT 1.00 1.00 X X 0 0 0 LEE CHRISTIE 1ST VICE PRESIDENT 1.00 1.00 X X 0 0 0 ALEXANDER LIMONTES VICE PRESIDENT 1.00 X X 0 0 0 DONALD MORGAN VICE PRESIDENT 1.00 X X 0 0 0 RAEGAN GIBSON VICE PRESIDENT 1.00 X X 0 0 0 TRAVIS VAN WINKLE VICE PRESIDENT 1.00 X X 0 0 0 ADAM CHRISTENSEN TREASURER 1.00 X X 0 0 0 EMILY ANGEL SECRETARY 1.00 X X 0 0 0 ALICIA GOODEN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 JULIE ARMSTRONG EXECUTIVE DIRECTOR 40.00 1.00 X 187383 0 51466 187383 0 51466 1 0 1 0 0 848366 219000 114220 1181586 PROGRAM FEES 611430 843412 843412 REFERRAL FEES 900099 99923 99923 943335 30690 30690 1356322 1355924 611 398 -611 -213 -213 83 35 48 48 2155446 943335 48 30477 238849 500473 127618 53120 13125 5895 6945 21202 38617 274315 490466 62252 10913 PRINTING & PUBLICATIONS 60681 BANK CARD CHARGES 46970 DIVERSITY JOB FAIR 41483 MEMBERSHIP 26146 87449 2106519 683095 686463 111015 95013 571620 350501 253485 221119 1352302 1559618 4193799 4094032 6593696 6656245 54371 18556 527901 600731 4450448 4244323 5032720 4863610 X 1560976 1792635 1560976 1792635 6593696 6656245 48927 182732 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56318 16407 39911 378280 213738 164542 137022 120356 16666 221119 OPERATING LEASE ASSET 3979812 ERC RECEIVABLE 114220 4094032 OPERATING LEASE LIABILITY 4207935 DUE TO RELATED PARTY 36388 4244323 X 2332318 182732 35 182767 2149551 5895 5895 2155446 2100659 35 35 2100624 5895 5895 2106519 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM TAXES UNDER SECTION 501 (C)(6) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THE ASSOCIATION IS SUBJECT TO INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE ASSOCIATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ASSOCIATION IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNRELATED BUSINESS EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: UNRELATED BUSINESS EXPENSE X 0 1 0 0 0 JULIE ARMSTRONG EXECUTIVE DIRECTOR 170647 0 12000 0 4736 0 7495 0 43971 0 238849 0 0 0 PART I, LINE 1A COST FOR THE EXECUTIVE DIRECTOR'S SPOUSE'S TRAVEL EXPENSES TO ATTEND BAR ACTIVITIES IN WHICH THE EXECUTIVE DIRECTOR WOULD BE ATTENDING ARE COVERED BY THE ORGANIZATION. THE VERBAL AGREEMENT WAS MADE BETWEEN THE EXECUTIVE DIRECTOR'S ATTORNEY AND THE SELECTION COMMITTEE IN 1995. FORM 990, PART VI, SECTION A, LINE 2 HON. ALICIA GOODEN, HON. CHARNETTE GARNER AND HON. HELEN MARCHAL ARE COLLEAGUES. MRS. MORGAN DECKER AND MR. REYNOLD BERRY ARE COLLEAGUES. FORM 990, PART VI, SECTION A, LINE 6 THIS IS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT SELECTS HIS/HER VICE-PRESIDENTS. FORM 990, PART VI, SECTION B, LINE 11B EACH YEAR THE AUDIT & INVESTMENT COMMITTEE, WHICH IS COMPRISED OF LEADERSHIP AND VOLUNTEERS OF BOTH THE INDIANAPOLIS BAR ASSOCIATION AND INDIANAPOLIS BAR FOUNDATION, TAKES A PRESENTATION FROM THE ACCOUNTING FIRM EMPLOYED TO PREPARE THE FORM 990 UPON COMPLETION. THE FULL REPORT IS REVIEWED AND QUESTIONS ARE POSED. ONCE ALL QUESTIONS HAVE BEEN ANSWERED THE REPORT IS ACCEPTED BY THE AUDIT & INVESTMENT COMMITTEE WHICH INCLUDES THE ASSOCIATION'S TREASURER. THE TREASURER THEN PRESENTS A COPY OF THE FORM 990 TO THE BOARD OF DIRECTORS AT THE BOARD'S NEXT REGULARLY SCHEDULED MEETING. THE FORM 990 IS THEN POSTED ON THE WWW.INDYBAR.ORG WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY. IF A SITUATION BECOMES KNOWN, IT IS REVIEWED AND ADDRESSED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A IN DECEMBER, THE PERSONNEL COMMITTEE ANNUALLY REVIEWS AND DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR FOR THE FOLLOWING CALENDAR YEAR. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE EXECUTIVE DIRECTOR. 990, PART XXI, LINE 2C ORGANIZATION HAS A BOARD OF DIRECTORS THAT ASSUMES RESPONSIBILITY AND OVERSEES THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT INDIANAPOLIS BAR FOUNDATION INC 140 N ILLINOIS ST INDIANAPOLIS IN 46204 237051780 TO PROVIDE PROGRAMS TO ENHANCE THE LEGAL PROFESSION IN 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 INDIANAPOLIS BAR FOUNDATION INC C 94000 COST INDIANAPOLIS BAR FOUNDATION INC O 125000 COST