2024-01-25T09:44:12-06:00 2023-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2022-07-01 166073110 FOUNDATION OF THE MONROE COUNTY BAR FOUN 5855461817 255 EAST AVENUE 305 ROCHESTER NY 14604 KEVIN RYAN EXECUTIVE DIRECTOR 5855461817 2024-01-14 1 KEVIN RYAN XXX-XX-XXXX 1 JACQUELINE B LEE CPA P00842765 5854231860 2024-01-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAMELA REYNOLDS ESQ 255 EAST AVENUE 305 ROCHESTER NY 14604 168885 0 X WWW.MCBA.ORG X 1951 NY TO SUPPORT THE CHARITABLE AND EDUCATIONAL PROGRAMS OF THE MONROE COUNTY BAR ASSOCIATION WITH THE STATED PURPOSE OF FINANCING AND SUPPORTING SIGNIFICANT PROJECTS WHICH ADVANCE AND IMPROVE THE ADMINISTRATION OF JUSTICE. 19 19 0 30 0 0 53037 49567 0 0 28096 20640 23266 8148 104399 78355 48000 65875 0 0 0 0 0 0 0 56852 54920 104852 120795 -453 -42440 773285 823701 3171 41773 770114 781928 TO SUPPORT THE CHARITABLE AND EDUCATIONAL PROGRAMS OF THE MONROE COUNTY BAR ASSOCIATION WITH THE STATED PURPOSE OF FINANCING AND SUPPORTING SIGNIFICANT PROJECTS WHICH ADVANCE AND IMPROVE THE ADMINISTRATION OF JUSTICE. 0 0 3138 PARTNERSHIP CAMPAIGN - FOUNDATION ADMINISTERS A FUNDRAISING CAMPAIGN FOR CAPITAL IMPROVEMENTS TO ITS FACILITY, INCLUDING COLLECTING CONTRIBUTIONS, MANAGING THE INVESTMENT PORTFOLIO, AND DISBURSING FUNDS COLLECTED IN ACCORDANCE WITH CAMPAIGN DOCUMENTS. 60875 60875 GRANTS - FOUNDATION ACTIVITY CONSISTS OF PROVIDING GRANTS (INCLUDING THE USE OF EQUIPMENT OWNED BY THE FOUNDATION) TO EXEMPT ORGANIZATIONS THAT SUPPORT AND FURTHER THE ADMINISTRATION OF JUSTICE, AND THOSE WHOSE MISSION FITS WITHIN SUCH PURPOSES OF THE FOUNDATION. 5000 5000 HEALTH AND WELL-BEING PROGRAM - FOUNDATION PROVIDES GRANTS FOR A HEALTH AND WELL-BEING PROGRAM WHICH FACILITATES MENTAL HEALTH SERVICES TO ATTORNEYS. 69013 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 1 0 0 0 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 DAVID G ROSS DIRECTOR 1.00 X 0 0 0 WILLIAM G BAUER DIRECTOR 1.00 X 0 0 0 PAMELA C REYNOLDS PRESIDENT 1.00 X X 0 0 0 PETER ABDELLA DIRECTOR 1.00 X 0 0 0 SCOTT FORSYTH DIRECTOR 1.00 X 0 0 0 MEGAN BARKLEY DIRECTOR 1.00 X 0 0 0 DUWAINE BASCOE DIRECTOR 1.00 X 0 0 0 MICHAEL CONDON DIRECTOR 1.00 X 0 0 0 MICHAEL DWYER DIRECTOR 1.00 X 0 0 0 JULIA GARVER DIRECTOR 1.00 X 0 0 0 KATHERINE COURTNEY DIRECTOR 1.00 X 0 0 0 KARL ESSLER TREASURER 1.00 X X 0 0 0 AMY DIFRANCO SECRETARY 1.00 X X 0 0 0 ALICE MESSINA DIRECTOR 1.00 X 0 0 0 ROBERT YAWMAN DIRECTOR 1.00 X 0 0 0 LANGSTON MCFADDEN EX OFFICIO PRESIDENT MCBA 1.00 3.00 X 0 0 0 MAGGIE ROBB PRESIDENT ELECT 1.00 X X 0 0 0 CASSANDRA RICH EX OFFICIO PRESIDENT ELECT MCBA 1.00 3.00 X 0 0 0 JOHN LIEBSCHUTZ DIRECTOR 1.00 X 0 0 0 MACKENZIE KELLERMEYER DIRECTOR 1.00 X 0 0 0 AMANDA DREHER DIRECTOR 1.00 X 0 0 0 KEVIN RYAN EXECUTIVE DIRECTOR 8.00 48.00 X 0 117994 19533 0 117994 19533 0 0 0 0 0 20640 28927 49567 18257 18257 79411 77028 2383 2383 2383 21650 20640 13502 8148 8148 78355 0 0 28788 65875 65875 42500 42500 4350 4350 4580 4580 13 13 PARTNERSHIP CAMPAIGN 3138 3138 MISCELLANEOUS 214 214 STATE FILING FEE 125 125 120795 69013 51782 0 19838 1235 17118 13549 65 2474 300 1750 251277 251277 0 0 287486 305621 436338 488005 12140 11067 773285 823701 71 1048 3100 11700 0 29025 3171 41773 X 665590 673307 104524 108621 770114 781928 773285 823701 X -42440 53373 881 X X 1 X 0 1 0 X 63722 45005 38898 53037 49567 250229 12342 17956 21798 21650 73746 76064 62961 38898 74835 71217 323975 0 0 0 323975 23370 19103 22114 22940 18257 105784 23370 19103 22114 22940 18257 105784 14850 14850 99434 82064 61012 112625 89474 444609 0.72870 0.72380 0.23790 0.24270 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FORGIVENESS OF DEBT RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 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 251277 251277 0 0 166.00 SHS ISHARES TRUST CORE S&P MCP ETF 43406 F 961.00 SHS ISHARES CORE MSCI EAFE 64868 F 2,477.00 SHS VANGUARD TOTAL BOND MARKET EFT 180053 F 448.00 SHS ISHARES CORE S&P 500 EFT 199678 F 488005 DUE TO RELATED ENTITIES 29025 29025 X 141531 53373 13502 66875 74656 4580 -881 3699 78355 129717 13502 13502 116215 4580 4580 120795 PART V, LINE 4: THE INTENT OF THE ENDOWMENT IS TO PROVIDE UNRESTRICTED SUPPORT TO THE ORGANIZATION IN PERPETUITY. PART X, LINE 2: THE FOUNDATION IS A NON-PROFIT CORPORATION EXEMPT FROM INCOME TAXES AS A CORPORATION QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION HAS ALSO BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION. THE FOUNDATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE VARIOUS JURISDICTIONS WHERE THEY ARE REQUIRED TO DO SO. THE FOUNDATION FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF JUNE 30, 2023, THE FOUNDATION IS NO LONGER 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 YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE FOUNDATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 13,502. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST -881. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 13,502. JAZZ FOR JUSTICE 39920 20640 19280 110 4815 85 1900 5240 39920 20640 19280 110 4815 85 1900 5240 12150 7130 1 MONROE COUNTY BAR CENTER FOR EDUCATION 255 EAST AVENUE SUITE 305 ROCHESTER NY 14604 161601349 501C3 13500 0 MENTORSHIP PROGRAM AND HEALTH AND WELL-BEING INITIATIVE THE CENTER FOR YOUTH ROCHESTER TEEN COURT 905 MONROE AVENUE ROCHESTER NY 14620 160992259 501C3 12500 0 TEEN COURT EMPIRE JUSTICE CENTER 1 WEST MAIN STREET 3RD FLOOR ROCHESTER NY 14609 161487925 501C3 5750 0 LANGUAGE JUSTICE PROGRAM LEGAL AID SOCIETY 1 WEST MAIN STREET ROCHESTER NY 14604 160743070 501C3 11500 0 PRO SE DIVORCE PROGRAM WORKERS JUSTICE CENTER 1187 CULVER ROAD ROCHESTER NY 14609 161155130 501C3 7500 0 LEGAL REPRESENTATION IN EMPLOYMENT ISSUES FOR AGRICULTURE AND OTHER LOW INCOME WORKERS 5 0 PART I, LINE 2: THE USE OF GRANT FUNDS IS MONITORED BY THE GRANTS COMMITTEE. MONROE COUNTY BAR ASSOCIATION RELATED PARTY 42500 FEES FOR SHARED COMMON OFFICE FACILITIES AND CERTAIN EMPLOYEE SERVICES 0 FORM 990, PART VI, SECTION A, LINE 3 THE FOUNDATION OF THE MONROE COUNTY BAR SHARES COMMON OFFICE FACILITIES WITH THE MONROE COUNTY BAR ASSOCIATION AND CERTAIN EMPLOYEES OF THE BAR FURNISH SERVICES TO THE FOUNDATION OF THE MONROE COUNTY BAR FOR A MONTHLY FEE. TOTAL MANAGEMENT FEES PAID TO THE MONROE COUNTY BAR ASSOCIATION DURING THE FISCAL YEAR ENDED JUNE 30, 2023 WAS $42,500. 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 7A THE MONROE COUNTY BAR ASSOCIATION APPROVES THE FOUNDATION OF THE MONROE COUNTY BAR ASSOCIATION'S BOARD CANDIDATES PRESENTED FROM THE NOMINATING COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION OF THE MONROE COUNTY BAR ASSOCIATION MUST GET APPROVAL FROM THE MONROE COUNTY BAR ASSOCIATION TO AMEND ITS CERTIFICATE OF INCORPORATION AND TO AMEND THE MINIMUM OR MAXIMUM NUMBER OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B TAX RETURNS WILL BE SUBMITTED TO THE TREASURER, EXECUTIVE DIRECTOR, BUSINESS MANAGER, AND FINANCE AND AUDIT COMMITTEE FOR REVIEW AND RECOMMENDATION, AND SHALL BE SUBJECT TO THE APPROVAL OF THE TREASURER FOR FILING. TAX RETURNS WILL BE DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS 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 EXECUTIVE/FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OR REVIEW. THIS IS THE SAME PROCESS AS IN THE PRIOR YEAR. MONROE COUNTY BAR CENTER FOR EDUCATION 255 EAST AVENUE SUITE 305 ROCHESTER NY 14604 161601349 SUPPORTING AND CONDUCTING CHARITABLE EDUCATIONAL ACTIVITIES OF THE BAR NY 501(C)(3) LINE 12D, III-O MONROE COUNTY BAR ASSOCIATION 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 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 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0