2024-01-16T09:20:52-06:00 2023-06-30 521273734 LSWG PA 1801 RESEARCH BLVD SUITE 320 ROCKVILLE MD 20850 990 2022-07-01 520807787 THE BAR ASSOCIATION OF MONTGOMERY COUNTY BARA 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 701791 0 X WWW.MONTBAR.ORG X 1894 MD TO PROVIDE ACCESS TO, AND IMPROVE THE ADMINISTRATION OF JUSTICE IN OUR EVER-EVOLVING COMMUNITY. 20 20 5 281 72471 0 0 166024 479136 475767 0 0 60000 60000 539136 701791 0 0 0 0 324804 356844 0 0 0 239621 250239 564425 607083 -25289 94708 65519 451652 53747 345172 11772 106480 TO PROVIDE ACCESS TO, AND IMPROVE THE ADMINISTRATION OF JUSTICE IN OUR EVER-EVOLVING COMMUNITY. 0 0 PROVIDE A FORUM FOR LOCAL ATTORNEYS TO OBTAIN CONTINUING LEGAL EDUCATION. PROVIDE A FORUM FOR LOCAL ATTORNEYS TO NETWORK WITH THEIR PEERS IN ORDER TO PROVIDE THE BEST LEGAL COUNSEL TO THEIR CLIENTS. LAWYER REFERRAL SERVICE TO ASSIST THE PUBLIC IN LOCATING AN ATTORNEY, WHOSE EXPERTISE IN THE AREA OF LAW THEY MAY REQUIRE. 0 1 0 1 0 0 0 0 0 1 0 0 1 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 0 1 1 0 5 1 1 1 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MD X THE ORGANIZATION 3014243454 27 WEST JEFFERSON STREET ROCKVILLE MD 20850 KEITH J ROSA PAST PRESIDENT 1.00 1.00 X X 0 0 0 JENNIFER S FAIRFAX PRESIDENT-ELECT 1.00 1.00 X X 0 0 0 CATHERINE KATE H MCQUEEN TREASURER 1.00 X X 0 0 0 JEREMY D RACHLIN SECRETARY 1.00 X X 0 0 0 STEPHANIE PERRY PRESIDENT 1.00 X X 0 0 0 DAVID K FELSEN DIRECTOR 1.00 X 0 0 0 RAYMOND L GAMBRILL DIRECTOR 1.00 X 0 0 0 ARIELLE F HINTON DIRECTOR 1.00 X 0 0 0 LOUIS M LEIBOWITZ DIRECTOR 1.00 X 0 0 0 SARAH I MALIK DIRECTOR 1.00 X 0 0 0 PILAR C NICHOLS DIRECTOR 1.00 X 0 0 0 PAUL J HAVENSTEIN DIRECTOR 1.00 X 0 0 0 ALEXANDRA L MUSSLER DIRECTOR 1.00 X 0 0 0 JUDGE KATHLEEN M DUMAIS DIRECTOR 1.00 X 0 0 0 PAUL CHUNG DIRECTOR 1.00 X 0 0 0 DIANE FEUERHERD DIRECTOR 1.00 X 0 0 0 BIANCA M PINNOCK DIRECTOR 1.00 X 0 0 0 JONATHAN A WEBB DIRECTOR 1.00 X 0 0 0 MAGISTRATE LILI KHOZEIMEH TREASURER-ELECT 1.00 1.00 X X 0 0 0 JUDGE ZUBERI B WILLIAMS DIRECTOR 1.00 X 0 0 0 WANDA A CLAIBORNE EXECUTIVE DIRECTOR 40.00 X 95000 0 22521 95000 0 22521 0 0 0 0 0 118024 48000 166024 DUES 541900 298829 298829 LRS REFERRAL FEES 541900 50126 50126 NEWSLETTER ADVERTISING 541800 50004 50004 ANNUAL MEETING 541900 45421 45421 MISCELLANEOUS 541900 20447 8920 11527 10940 10940 475767 MANAGEMENT AND SERVICE 541610 60000 60000 60000 701791 463296 72471 0 122669 169593 38780 25802 23697 32293 16538 65804 47496 2871 5099 NEWSLETTER 40168 LAWYERS DIRECTORY 8263 SOFTBALL 5760 PHOTOS AND CERTIFICATES 2000 250 607083 45655 103485 360 3996 5930 2650 19868 11342 10099 8526 3475 332995 65519 451652 42878 48973 8874 38177 1995 258022 53747 345172 X 11772 106480 11772 106480 65519 451652 94708 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 19868 11342 8526 8526 DUE FROM FOUNDATION 84378 RIGHT OF USE (ROU) ASSET 248617 332995 DUE TO FOUNDATION - CHECKOFF CONTRIBUTIONS 6825 LEASE LIABITILITY - CURRENT PORTION 58173 LEASE LIABITILITY - NET OF CURRENT PORTION 193024 258022 X 701791 0 701791 0 701791 607083 0 607083 0 607083 PART X, LINE 2: BAMC IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT BAMC IS NOT A PRIVATE FOUNDATION. 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, BAMC 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 BY EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF BAMC 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 UNCATEGORIZED TAX BENEFITS RELATED TO UNCERTAIN TAX POSITIONS IDENTIFIED OR RECORDED AS LIABILITIES AT JUNE 30, 2023 OR 2022. BAMC'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 YEAR ENDED JUNE 30, 2023 OR 2022. FOR TAX PURPOSES, THE ASSOCIATION'S OPEN TAX YEARS ARE 2019 - 2021. FORM 990, PART VI, SECTION A, LINE 6 BAR ASSOCIATION MEMBERSHIP APPLICATION CAN BE FILLED OUT ON THE FORMS PRESCRIBED BY THE MEMBERSHIP COMMITTEE WITH THE APPROVAL OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7A EACH ACTIVE MEMBER OF BAR ASSOCIATION IS GIVEN REASONABLE NOTICE OF AN ELECTION WHICH IS DONE BY CONFIDENTIAL EMAIL BALLOT. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE VIA EMAIL PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS PRESENTED TO EACH BOARD MEMBER AND THEY ARE ASKED TO SIGN IT. FORM 990, PART VI, SECTION B, LINE 15 THE AMERICAN BAR ASSOCIATION (ABA) PREPARES A NATIONWIDE 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 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPONE REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.