2025-03-04T12:35:59-06:00 2024-06-30 521273734 LSWG PA 1801 RESEARCH BLVD SUITE 320 ROCKVILLE MD 20850 990 2023-07-01 521272181 MONTGOMERY COUNTY MARYLAND BAR FOUNDATION INC MONT 3014243453 27 WEST JEFFERSON STREET ROCKVILLE MD 20850 WANDA CLAIBORNE EXECUTIVE DIRECTOR 3014243453 2025-03-04 1 0 C EVA WEBB P01251814 3016629200 2023 2025-03-06 01:10:19Z WANDA CLAIBORNE 27 WEST JEFFERSON STREET ROCKVILLE MD 20850 993425 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. 25 25 1 178 0 0 672645 743564 229914 239486 1489 1668 170987 8707 1075035 993425 0 0 0 0 295699 318879 0 0 7719 816223 838096 1111922 1156975 -36887 -163550 1595803 1381082 121517 70346 1474286 1310736 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 255848 69988 COMMUNITY SERVICE - PROVIDE SERVICES FOR CHARITABLE AND SOCIAL EVENTS, PROMOTING SOCIAL WELFARE, ELIMINATING PREJUDICE, DISCRIMINATION, AND PROTECTING CIVIL LIBERTIES. 581428 51173 CLE AND COMMITTEES - PROVIDING CONTINUING LEGAL EDUCATION SERVICES AS A RESOURCE FOR ATTORNEYS TO MAINTAIN TECHNICAL PROFICIENCY. 837276 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 42 0 1 1 0 0 0 0 0 0 0 0 0 0 X 25 25 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 ALAN S ZIPP DIRECTOR 1.00 X 0 0 0 STEVEN B VINICK DIRECTOR 1.00 X 0 0 0 STEPHANIE PERRY PRESIDENT 1.00 1.00 X X 0 0 0 REVEE M SIMPSON DIRECTOR 1.00 X 0 0 0 PAUL J HAVENSTEIN DIRECTOR 1.00 1.00 X 0 0 0 MALLON A SNYDER DIRECTOR 1.00 X 0 0 0 LYNNDOLYN T MITCHELL DIRECTOR 1.00 X 0 0 0 LASHEENA M WILLIAMS DIRECTOR 1.00 X 0 0 0 KEITH J ROSA PAST PRESIDENT 1.00 X X 0 0 0 JESSICA MARKHAM DIRECTOR 1.00 1.00 X 0 0 0 JEREMY D RACHLIN SECRETARY 1.00 X X 0 0 0 JENNIFER FAIRFAX PRESIDENT-ELECT 1.00 1.00 X X 0 0 0 JEFFREY M SCHWABER DIRECTOR 1.00 X 0 0 0 JAMES A MOOD JR DIRECTOR 1.00 X 0 0 0 HONORABLE SHARON V BURRELL DIRECTOR 1.00 X 0 0 0 HONORABLE MARY BETH MCCORMICK DIRECTOR 1.00 X 0 0 0 HONORABLE MARIELSA A BERNARD DIRECTOR 1.00 X 0 0 0 HOM AMY J BILLS DIRECTOR 1.00 X 0 0 0 EDUARDO S GARCIA DIRECTOR 1.00 X 0 0 0 CATHERINE KATE H MCQUEEN TREASURER 1.00 X X 0 0 0 CASEY FLORANCE DIRECTOR 1.00 X 0 0 0 CAITLIN C GRANT DIRECTOR 1.00 X 0 0 0 ANNE-MARIE CARNEMARK DIRECTOR 1.00 1.00 X 0 0 0 ANDREW L SCHWARTZ DIRECTOR 1.00 X 0 0 0 THOMAS M DEGONIA DIRECTOR 1.00 X 0 0 0 WANDA A CALVIN CLAIBORNE EXECUTIVE DIRECTOR 20.00 20.00 X 0 97500 23311 0 97500 23311 0 0 0 0 0 743564 743564 RENTAL INCOME 721000 118325 118325 FALL OUTING 541100 54188 54188 CLE REVENUE 611430 51173 51173 BAR LEADERS 541100 15800 15800 239486 1668 1668 MISCELLANEOUS 561000 8707 8707 8707 993425 121161 0 128700 242779 180263 57017 5499 59520 44193 13979 1348 16580 12310 3894 376 70000 51975 18025 25800 25800 112171 111542 574 55 28210 19131 8763 316 5512 4092 1295 125 98570 98570 60434 60434 6442 6442 CHILD SUPPORT GRANT - E 273782 273782 GRANT EXPENSES 42250 42250 CLINICS 39820 39820 FALL OUTING 39577 39577 35528 18341 17187 1156975 837276 311980 7719 661690 506370 228673 230340 11145 10130 70 451 1982673 1348882 694225 633791 1595803 1381082 12016 14411 29461 16787 80040 39148 121517 70346 X 1172016 1004050 302270 306686 1474286 1310736 1595803 1381082 -163550 0 X X 0 1 X 1 0 X 480862 498911 675641 672645 743564 3071623 68000 55063 109814 96794 121161 450832 548862 553974 785455 769439 864725 3522455 0 0 0 3522455 152217 155428 131418 134609 119993 693665 152217 155428 131418 134609 119993 693665 701079 709402 916873 904048 984718 4216120 0.83550 0.82040 0.16450 0.17960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 178590 178590 1729422 1276096 453326 63097 63097 0 11564 9689 1875 633791 SECURITY DEPOSIT PAYABLE 3187 DUE TO BAMC 35961 39148 X 993425 0 993425 0 993425 1156975 0 1156975 0 1156975 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 30,2024 AND 2023. 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, 2024 AND 2023. THE FOUNDATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, THAT HAVE BEEN FILED FOR THE FISCAL YEARS 2022, 2021 AND 2020 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 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 64488 ACCRUED/PAID THE BAR ASSN OF MONTGOMERY COUNTY R 70000 ACCRUED/PAID