2024-01-16T09:23:39-06:00 2023-06-30 521273734 LSWG PA 1801 RESEARCH BLVD SUITE 320 ROCKVILLE MD 20850 990 2022-07-01 521272181 MONTGOMERY COUNTY MARYLAND BAR FOUNDATION INC MONT 3014243453 27 WEST JEFFERSON STREET ROCKVILLE MD 20850 WANDA CLAIBORNE EXECUTIVE DIRECTOR 3014243453 2024-01-16 1 WANDA CLAIBORNE 999009999 0 C EVA WEBB P01251814 3016629200 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z WANDA CLAIBORNE 27 WEST JEFFERSON STREET ROCKVILLE MD 20850 1075035 0 X WWW.MONTBAR.ORG X 1982 MD THE MONTGOMERY COUNTY, MARYLAND, BAR FOUNDATION SHALL HAVE THE SPECIFIC PURPOSE TO ORGANIZE, OPERATE, AND CONTRIBUTE TO PROGRAMS DEDICATED TO THE PROMOTION OF SOCIAL WELFARE, THE ELIMINATION OF PREJUDICE AND DISCRIMINATION, THE PROTECTION OF HUMAN AND CIVIL LIBERTIES PROTECTED BY LAW, AND ENSURE THE AVAILABILITY OF QUALIFIED LEGAL ASSISTANCE OF EVERY KIND TO THE MEMBERS OF THE COMMUNITY. 27 27 10 178 0 0 675641 672645 241058 229914 174 1489 13174 170987 930047 1075035 0 0 0 0 288296 295699 0 0 6600 706368 816223 994664 1111922 -64617 -36887 1558447 1595803 47274 121517 1511173 1474286 X THE MONTGOMERY COUNTY, MARYLAND, BAR FOUNDATION SHALL HAVE THE SPECIFIC PURPOSE TO ORGANIZE, OPERATE, AND CONTRIBUTE TO PROGRAMS DEDICATED TO THE PROMOTION OF SOCIAL WELFARE, THE ELIMINATION OF PREJUDICE AND DISCRIMINATION, THE PROTECTION OF HUMAN AND CIVIL LIBERTIES PROTECTED BY LAW, AND ENSURE THE AVAILABILITY OF QUALIFIED LEGAL ASSISTANCE OF EVERY KIND TO THE MEMBERS OF THE COMMUNITY. 0 0 770181 246208 COMMUNITY SERVICE - PROVIDE SERVICES FOR CHARITABLE AND SOCIAL EVENTS, PROMOTING SOCIAL WELFARE, ELIMINATING PREJUDICE, DISCRIMINATION, AND PROTECTING CIVIL LIBERTIES. 45932 21573 CLE AND COMMITTEES - PROVIDING CONTINUING LEGAL EDUCATION SERVICES AS A RESOURCE FOR ATTORNEYS TO MAINTAIN TECHNICAL PROFICIENCY. 816113 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 40 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X WANDA CLAIBORNE 3014243453 27 WEST JEFFERSON STREET ROCKVILLE MD 20850 LYNNDOLYN T MITCHELL DIRECTOR 1.00 X 0 0 0 CAITLIN C GRANT DIRECTOR 1.00 X 0 0 0 ALAN S ZIPP DIRECTOR 1.00 X 0 0 0 JEFFREY M SCHWABER DIRECTOR 1.00 X 0 0 0 MALLON A SNYDER DIRECTOR 1.00 X 0 0 0 ANDREW L SCHWARTZ DIRECTOR 1.00 X 0 0 0 JAMES A MOOD JR DIRECTOR 1.00 X 0 0 0 JESSICA MARKHAM DIRECTOR 1.00 X 0 0 0 RICHARD H MELNICK DIRECTOR 1.00 X 0 0 0 JEREMY D RACHLIN DIRECTOR 1.00 X 0 0 0 HEATHER Q HOSTETTER DIRECTOR 1.00 X 0 0 0 HONORABLE MARY BETH MCCORMICK DIRECTOR 1.00 X 0 0 0 EDUARDO S GARCIA DIRECTOR 1.00 X 0 0 0 REVEE M SIMPSON DIRECTOR 1.00 X 0 0 0 CASEY FLORANCE DIRECTOR 1.00 X 0 0 0 STEVEN B VINICK DIRECTOR 1.00 X 0 0 0 DANA K WHITTEN DIRECTOR 1.00 X 0 0 0 HONORABLE SHARON V BURRELL DIRECTOR 1.00 X 0 0 0 STEVEN J BIENSTOCK DIRECTOR 1.00 X 0 0 0 LASHEENA M WILLIAMS DIRECTOR 1.00 X 0 0 0 HONORABLE MARIELSA A BERNARD DIRECTOR 1.00 X 0 0 0 JO B FOGEL DIRECTOR 1.00 X 0 0 0 THOMAS M DEGONIA PAST PRESIDENT 1.00 X X 0 0 0 KEITH J ROSA PRESIDENT 1.00 1.00 X X 0 0 0 STEPHANIE PERRY PRESIDENT-ELECT 1.00 1.00 X X 0 0 0 ANNE-MARIE CARNEMARK SECRETARY 1.00 X X 0 0 0 HON AMY J BILLS TREASURER 1.00 X X 0 0 0 WANDA A CALVIN CLAIBORNE EXECUTIVE DIRECTOR 20.00 20.00 X 0 95000 22521 0 95000 22521 0 0 0 0 0 672645 672645 RENTAL INCOME 721000 133120 133120 FALL OUTING 541100 56303 56303 CLE REVENUE 611430 21573 21573 BAR LEADERS 541100 18918 18918 229914 1489 1489 MISCELLANEOUS 561000 170987 170987 170987 1075035 267781 0 134609 X 230018 174507 51512 3999 43296 32847 9696 753 22385 16983 5013 389 64000 53107 9676 1217 247620 247620 33200 33200 88176 87628 508 40 18238 14036 4086 116 5000 3794 1120 86 110886 110886 43824 43824 8485 8485 CONTRIBUTIONS 77500 77500 CLINICS 38275 38275 FALL OUTING 36170 36170 CLE EXPENSES 9631 9631 35218 24015 11203 1111922 816113 289209 6600 533457 661690 227284 228673 31668 11145 5413 70 1982673 1288448 760625 694225 1558447 1595803 8675 12016 8111 29461 30488 80040 47274 121517 X 1182131 1172016 329042 302270 1511173 1474286 1558447 1595803 -36887 0 X X 0 1 X 1 0 X 582157 480862 498911 675641 672645 2910216 79585 68000 55063 109814 96794 409256 661742 548862 553974 785455 769439 3319472 0 0 0 3319472 152901 152217 155428 131418 134609 726573 152901 152217 155428 131418 134609 726573 814643 701079 709402 916873 904048 4046045 0.82040 0.81290 0.17960 0.18710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 178590 178590 1729422 1216912 512510 63097 63097 0 11564 8439 3125 694225 SECURITY DEPOSIT PAYABLE 3187 DUE TO BAMC 76853 80040 X 1075035 0 1075035 0 1075035 1111922 0 1111922 0 1111922 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME TAX (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE FOUNDATION'S POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE ASSESSED OR RECORDED DURING THE YEARS ENDED JUNE 30, 2023 AND 2022. THE FOUNDATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, THAT HAVE BEEN FILED FOR THE FISCAL YEARS 2021, 2020 AND 2019 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT FUNCTIONS OF THE FOUNDATION ARE PERFORMED BY THE BAR ASSOCIATION OF MONTGOMERY COUNTY, MARYLAND, A RELATED PARTY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT AND PROVIDED TO THE ENTIRE GOVERNING BOARD PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS SIGNED ANNUALLY BY THE BOARD MEMBERS. BOARD MEETINGS ARE HELD EVERY TWO MONTHS TO ENFORCE THE POLICY. THE EXECUTIVE DIRECTOR MEETS AND COMMUNICATES MONTHLY WITH EMPLOYEES ON VARIOUS ISSUES, INCLUDING THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR RECEIVES COMPENSATION FROM A RELATED ORGANIZATION. THE AMERICAN BAR ASSOCIATION (ABA) PREPARES A NATIONAL COMPENSATION SURVEY EVERY TWO YEARS. IT WAS USED AS A GUIDE BY THE EXECUTIVE DIRECTOR TRANSITION COMMITTEE IN DETERMINING THE EXECUTIVE DIRECTOR AND KEY EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFFESIONAL SERVICES: PROGRAM SERVICE EXPENSES 85,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,906. PAYROLL FEES: PROGRAM SERVICE EXPENSES 1,722. MANAGEMENT AND GENERAL EXPENSES 508. FUNDRAISING EXPENSES 40. TOTAL EXPENSES 2,270. FORM 990, PART IX, LINE 24E GRANT EXPENSES: PROGRAM SERVICE EXPENSES 7,996. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,996. BAR LEADERS: PROGRAM SERVICE EXPENSES 7,937. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,937. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,930. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,930. COMMUNITY RELATIONS: PROGRAM SERVICE EXPENSES 6,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,192. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,273. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,273. TRAINING: PROGRAM SERVICE EXPENSES 1,890. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,890. FORM 990, PART XII, LINE 2C: NO CHANGE FROM THE PRIOR YEAR. THE BAR ASSOCIATION OF MONTGOMERY COUNTY 27 WEST JEFFERSON STREET ROCKVILLE MD 20850 520807787 LAWYER ASSOCIATION FOR MONTGOMERY COUNTY, MD MD 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 THE BAR ASSN OF MONTGOMERY COUNTY J 63224 ACCRUED/PAID THE BAR ASSN OF MONTGOMERY COUNTY R 70000 ACCRUED/PAID