Civic Intelligence

Monroe County Bar Center for Education

EIN 16-1601349 • 501(c)3 • Rochester, NY

Profile

The corporation was formed and is operated for the purpose of supporting and conducting educational activities of the monroe county bar association.

255 East Avenue 305Rochester, NY 14604

www.mcba.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

3.63x

Higher debt load relative to assets than 97% of similar nonprofits.

NTEE B99 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

1.90x

Higher debt load relative to revenue than 97% of similar nonprofits.

NTEE B99 • <$500k nonprofits • Source year 2025

Net Margin

20th percentile

-20%

Higher net margin than 20% of similar nonprofits.

NTEE B99 • <$500k nonprofits • Source year 2025

Top Officer Pay

99th percentile

$109,619

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 60.5% of source-year revenue.

NTEE B99 • <$500k nonprofits • Source year 2025

Asset Growth

73rd percentile

23%

Faster asset growth than 73% of similar nonprofits.

NTEE B99 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

-5.4%

Faster revenue growth than 41% of similar nonprofits.

NTEE B99 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$95,140

Up $17,521 (+23%) from 2024

Liabilities

Up

$345,171

Up $52,458 (+18%) from 2024

Net Assets

Down

-$250,031

Down $34,937 (-16%) from 2024

Operations
Liabilities / Revenue97th percentileNet Margin20th percentile

Revenue

Down

$181,226

Down $10,391 (-5.4%) from 2024

Expenses

Down

$217,541

Down $3,073 (-1.4%) from 2024

Net Income

Down

-$36,315

Down $7,318 (-25%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200K-$400KAssets 2011: $78,812Liabilities 2011: $72,486Net Assets 2011: $6,3262011Assets 2012: $92,000Liabilities 2012: $47,350Net Assets 2012: $44,6502012Assets 2013: $96,976Liabilities 2013: $33,878Net Assets 2013: $63,0982013Assets 2014: $102,167Liabilities 2014: $39,450Net Assets 2014: $62,7172014Assets 2015: $136,521Liabilities 2015: $47,511Net Assets 2015: $89,0102015Assets 2016: $122,638Liabilities 2016: $47,263Net Assets 2016: $75,3752016Assets 2017: $98,188Liabilities 2017: $59,001Net Assets 2017: $39,1872017Assets 2018: $63,139Liabilities 2018: $49,065Net Assets 2018: $14,0742018Assets 2019: $63,487Liabilities 2019: $99,449Net Assets 2019: -$35,9622019Assets 2020: $29,433Liabilities 2020: $131,478Net Assets 2020: -$102,0452020Assets 2021: $64,048Liabilities 2021: $221,236Net Assets 2021: -$157,1882021Assets 2022: $78,059Liabilities 2022: $261,001Net Assets 2022: -$182,9422022Assets 2023: $54,371Liabilities 2023: $241,520Net Assets 2023: -$187,1492023Assets 2024: $77,619Liabilities 2024: $292,713Net Assets 2024: -$215,0942024Assets 2025: $95,140Liabilities 2025: $345,171Net Assets 2025: -$250,0312025

Highlighted filing

2025

Assets$95,140
Liabilities$345,171
Net Assets-$250,031
Open 2025 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $397,989Expenses 2011: $365,390Net Income 2011: $32,5992011Revenue 2012: $409,201Expenses 2012: $370,877Net Income 2012: $38,3242012Revenue 2013: $392,843Expenses 2013: $374,395Net Income 2013: $18,4482013Revenue 2014: $351,561Expenses 2014: $351,942Net Income 2014: -$3812014Revenue 2015: $403,023Expenses 2015: $376,730Net Income 2015: $26,2932015Revenue 2016: $380,723Expenses 2016: $394,358Net Income 2016: -$13,6352016Revenue 2017: $325,326Expenses 2017: $361,514Net Income 2017: -$36,1882017Revenue 2018: $331,098Expenses 2018: $356,042Net Income 2018: -$24,9442018Revenue 2019: $318,479Expenses 2019: $368,332Net Income 2019: -$49,8532019Revenue 2020: $290,064Expenses 2020: $356,147Net Income 2020: -$66,0832020Revenue 2021: $210,068Expenses 2021: $265,211Net Income 2021: -$55,1432021Revenue 2022: $183,480Expenses 2022: $207,651Net Income 2022: -$24,1712022Revenue 2023: $209,011Expenses 2023: $214,099Net Income 2023: -$5,0882023Revenue 2024: $191,617Expenses 2024: $220,614Net Income 2024: -$28,9972024Revenue 2025: $181,226Expenses 2025: $217,541Net Income 2025: -$36,3152025

Highlighted filing

2025

Revenue$181,226
Expenses$217,541
Net Income-$36,315
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$95,140
Liabilities
$345,171
Net assets
-$250,031
Revenue
$181,226
Expenses
$217,541
Net income
-$36,315
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.95$3.45$2.50$1.81$2.18$0.36
2024Detailed filing. Detailed filing data is available for this year.$0.78$2.93$2.15$1.92$2.21$0.29
2023Detailed filing. Detailed filing data is available for this year.$0.54$2.42$1.87$2.09$2.14$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.78$2.61$1.83$1.83$2.08$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$2.21$1.57$2.10$2.65$0.55
2020Detailed filing. Detailed filing data is available for this year.$0.29$1.31$1.02$2.90$3.56$0.66
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.99$0.36$3.18$3.68$0.50
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.49$0.14$3.31$3.56$0.25
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.59$0.39$3.25$3.62$0.36
2016Summary only. Only limited summary data is available for this year.$1.23$0.47$0.75$3.81$3.94$0.14
2015Summary only. Only limited summary data is available for this year.$1.37$0.48$0.89$4.03$3.77$0.26
2014Summary only. Only limited summary data is available for this year.$1.02$0.39$0.63$3.52$3.52$0.00
2013Summary only. Only limited summary data is available for this year.$0.97$0.34$0.63$3.93$3.74$0.18
2012Summary only. Only limited summary data is available for this year.$0.92$0.47$0.45$4.09$3.71$0.38
2011Summary only. Only limited summary data is available for this year.$0.79$0.72$0.06$3.98$3.65$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$216,729
Mission and Program Overview

Mission

The corporation was formed and is operated for the purpose of supporting and conducting educational activities of the monroe county bar association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,617$77,470▲ $18,853
Accounts Receivable$5,427$2,721▼ $2,706
Land, Buildings, and Equipment, Net$1,456$619▼ $837
Total Assets$77,619$95,140▲ $17,521
Other Assets Total$12,119$14,330▲ $2,211
Liabilities
Other Liabilities$266,869$300,634▲ $33,765
Deferred Revenue$24,021$39,331▲ $15,310
Accounts Payable and Accrued Expenses$1,823$5,206▲ $3,383
Total Liabilities$292,713$345,171▲ $52,458
Net Assets / Fund Balance
Net Assets With Donor Restrictions$83,263$79,708▼ $3,555
Net Assets Without Donor Restrictions$-298,357$-329,739▼ $31,382
Total Net Assets Fund Balance$-215,094$-250,031▼ $34,937
Total Liabilities and Net Assets / Fund Balance$77,619$95,140▲ $17,521

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$619$17,307$17,926
Other Assets Org$14,330--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$12,119$833▲ $1,510$132$14,330
2023$11,067-▲ $1,170$118$12,119
2022$10,186-▲ $985$104$11,067
2021$11,769-▼ $1,421$162$10,186
2020$9,024-▲ $2,897$152$11,769
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Kevin F Ryan EsqExecutive Director - Thru Dec 2024PT$109,619$109,619
Elisabeth NovakChief Executive Officer - as of Jan 2025PT$90,327$90,327

Board Members and Trustees

NameTitle
Cassandra Rich EsqImmediate Past President
Sareer Fazili EsqPresident
Mark Funk EsqPresident Elect - Joined During Year
Erin Elmouji EsqSecretary - Joined During Year
Paul Leclair EsqTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$69,032
Program Service Revenue
$121,240
Investment Income
$0
Other Revenue
$-9,046
All Other Contributions
$36,512
Change in Net Assets
$-36,315

Audited Revenue Reconciliation

Revenue per Audited Statements
$182,604
Revenue Not Reported on Financial Statements
$-1,378
Revenue Not Reported on Form 990
$35,503
Other Revenue Adjustments
$-1,378
Total Revenue per Audited Statements
$218,107
Total Revenue per Form 990
$181,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$150,000-$150,000
Fees for Services Accounting-$4,500-$4,500
Depreciation Depletion$837--$837
Other Expenses$49$265$0$314
Total Functional Expenses$62,776$154,765$0$217,541

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$253,044
Expenses per Audited Statements$217,541
Total Expenses per Form 990$217,541
Expenses Not Reported on Form 990$35,503
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$35,503
Fundraising Gross Income$26,457
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$45,857$26,457$2,709$23,748
Total Events$45,857$26,457$35,503$-9,046
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-THE ORGANIZATION'S SOLE CORPORATE MEMBER.The Monroe County Bar Association Provides Management Services to the Organization.No$150,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party, Net$300,634
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The monroe county bar center for education has a management agreement with the monroe county bar association to provide staff, equipment, and supplies to the monroe county bar center for education. Total management fees paid to the monroe county bar association during the fiscal year ended june 30, 2025 was $150,000. Kevin ryan, esq. And elisabeth novak, esq. Are employees 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 6

“The monroe county bar association is the sole corporate member of the monroe county bar center for education.”

Form 990, Part VI, Section A, Line 7A

“The monroe county bar association elects the board of directors of the monroe county bar center for education. The monroe county bar association can also remove by vote any board member of the monroe county bar center for education.”

Form 990, Part VI, Section A, Line 7B

“The monroe county bar center for education must get approval from the monroe county bar association to amend its certificate of incorporation, merge or consolidate, dissolve, and/or sell all or substantially all of the corporation's assets.”

Form 990, Part VI, Section B, Line 11B

“A copy of the 990 is given to the treasurer, executive director and business manager for review and approval. The returns are then reviewed by the finance committee and the audit committee and then distributed to the full board of trustees prior to being filed.”

Form 990, Part VI, Section B, Line 12C

“The board of trustees 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.”

Filing and Contact Details

Filer

Filer Name
Monroe County Bar Center for Education
EIN
16-1601349
Phone
5855461817
Address
255 EAST AVENUE 305, ROCHESTER, NY 14604

Signing Officer

Name
Elisabeth Novak Henderson
Title
Chief Executive Officer
Phone
5855461817
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sareer Fazili Esq
Formed
2001
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
8

Preparer

Firm
Mengel Metzger Barr & Co Llp
Address
100 CHESTNUT STREET SUITE 1200, ROCHESTER, NY 14604
Preparer
Jacqueline B Lee CPA
Phone
5854231860
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in beneficial interest in perpetual trust 1,378.”

Form 990, Part XII

“The audit committee assumes responsibly for oversight of the audit or review. This is the same process as the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The intent of the endowment is to provide unrestricted support to the organization in perpetuity.”

PART X, LINE 2:

“The bar is a non-profit corporation exempt from income taxes as a corporation qualified under section 501(c)(6) of the internal revenue code. The center for education and the foundation are not-for-profit corporations exempt from income taxes as organizations qualified under section 501(c)(3) of the internal revenue code. The center for education and the foundation have also been classified by the internal revenue service as entities that are not private foundations. The bar, center for education, and foundation file tax returns in various jurisdictions and are subject to potential examination by taxing authorities. Their current and prior three years tax returns remain subject to review by taxing authorities. Management believes it has no material uncertain tax positions and, accordingly, it has not recognized any liability for unrecognized tax benefits. The association did not make any income tax payments on unrelated business income during the year ended june 30, 2025 and 2024. The association paid approximately $117 in income tax on unrelated business income during the year ended june 30, 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“FUNDRAISING 35,503.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Change in beneficial interest in perpetual trust -1,378.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“FUNDRAISING 35,503.”

Raw XML AppendixShowing 400 of 554 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01823
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05206
IRS990/AccountsReceivableGrp/BOYAmt05427
IRS990/AccountsReceivableGrp/EOYAmt02721
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE CORPORATION WAS FORMED AND IS OPERATED FOR THE PURPOSE OF SUPPORTING AND CONDUCTING EDUCATIONAL ACTIVITIES OF THE MONROE COUNTY BAR ASSOCIATION.
IRS990/AllOtherContributionsAmt036512
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KATHY FICO
IRS990/BooksInCareOfDetail/PhoneNum05855461817
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0255 EAST AVENUE NO 305
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014604
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt058617
IRS990/CashNonInterestBearingGrp/EOYAmt077470
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt021520
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt069032
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0217541
IRS990/CYOtherRevenueAmt0-9046
IRS990/CYProgramServiceRevenueAmt0121240
IRS990/CYRevenuesLessExpensesAmt0-36315
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0217541
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0181226
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt024021
IRS990/DeferredRevenueGrp/EOYAmt039331
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0837
IRS990/DepreciationDepletionGrp/TotalAmt0837
IRS990/Desc0CONTINUING LEGAL EDUCATION PROGRAMS - PROVIDES MATERIALS, SCHEDULING ETC. FOR CONTINUING EDUCATION CLASSES FOR THE LEGAL PROFESSION. NUMBER OF CLIENTS SERVED IS 1500+.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt083263
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt079708
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt033123
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04500
IRS990/FeesForServicesAccountingGrp/TotalAmt04500
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0150000
IRS990/FeesForServicesManagementGrp/TotalAmt0150000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt56.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt638.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt59.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt618.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt517320
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt610578
IRS990/Form990PartVIISectionAGrp/PersonNm0CASSANDRA RICH ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm1PAUL LECLAIR ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm2SAREER FAZILI ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm3ERIN ELMOUJI ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm4MARK FUNK ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm5KEVIN F RYAN ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm6ELISABETH NOVAK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt592299
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt679749
IRS990/Form990PartVIISectionAGrp/TitleTxt0IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY - JOINED DURING YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT ELECT - JOINED DURING YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR - THRU DEC 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHIEF EXECUTIVE OFFICER - AS OF JAN 2025
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt021520
IRS990/FundraisingDirectExpensesAmt035503
IRS990/FundraisingGrossIncomeAmt026457
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0216729
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt017307
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01456
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0619
IRS990/LandBldgEquipCostOrOtherBssAmt017926
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE CORPORATION WAS FORMED AND IS OPERATED FOR THE PURPOSE OF SUPPORTING AND CONDUCTING EDUCATIONAL ACTIVITIES OF THE MONROE COUNTY BAR ASSOCIATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-215094
IRS990/NetAssetsOrFundBalancesEOYAmt0-250031
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-9046
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-9046
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-298357
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-329739
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012119
IRS990/OtherAssetsTotalGrp/EOYAmt014330
IRS990/OtherChangesInNetAssetsAmt01378
IRS990/OtherExpensesGrp/Desc0CONTINUING LEGAL EDUCAT
IRS990/OtherExpensesGrp/Desc1COMMITTEES
IRS990/OtherExpensesGrp/Desc2PUBLIC EDUCATION
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0265
IRS990/OtherExpensesGrp/ProgramServicesAmt032237
IRS990/OtherExpensesGrp/ProgramServicesAmt115279
IRS990/OtherExpensesGrp/ProgramServicesAmt214374
IRS990/OtherExpensesGrp/ProgramServicesAmt349
IRS990/OtherExpensesGrp/TotalAmt032237
IRS990/OtherExpensesGrp/TotalAmt115279
IRS990/OtherExpensesGrp/TotalAmt214374
IRS990/OtherExpensesGrp/TotalAmt3314
IRS990/OtherLiabilitiesGrp/BOYAmt0266869
IRS990/OtherLiabilitiesGrp/EOYAmt0300634
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SAREER FAZILI ESQ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTINUING LEGAL EDUCA
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0121098
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1142
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0121098
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1142
IRS990/ProgSrvcAccomActy2Grp/Desc0LAWYERS FOR LEARNING - WORK WITH SCHOOLS TO PROVIDE SUPPLIES, FIELD TRIPS AND GRANTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt022211
IRS990/ProgSrvcAccomActy3Grp/Desc0LEADERSHIP ACADEMY IDENTIFY, EXPAND THE MINDS AND TALENTS OF, AND GROW THE NEXT LEGAL LEADERS IN THE GREATER ROCHESTER AREA
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt07442
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt063134
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0220614
IRS990/PYOtherRevenueAmt0-1124
IRS990/PYProgramServiceRevenueAmt0129607
IRS990/PYRevenuesLessExpensesAmt0-28997
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0220614
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0191617
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-36315
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt011000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0121240
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION CONFIRMED THE SUPPORTED ORGANIZATION QUALIFIED UNDER SECTION 501(C)(6) THROUGH REVIEW OF THE SUPPORTED ORGANIZATION'S DETERMINATION LETTER. FURTHER, THE ORGANIZATION ENSURED THE PUBLIC SUPPORT TEST WAS MET BY REVIEWING THE FOLLOWING: (1) THE SUPPORTED ORGANIZATION RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT IN THE FORM OF CONTRIBUTIONS FROM THE GENERAL PUBLIC; AND (2) THE SUPPORTED ORGANIZATION RECEIVES NO MORE THAN ONE-THIRD OF ITS SUPPORT FROM GROSS INVESTMENT INCOME AND MORE THAN ONE-THIRD OF ITS SUPPORT FROM CONTRIBUTIONS, MEMBERSHIP FEES, AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTIONS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION ENSURES SUPPORT TO THE SUPPORTED ORGANIZATION IS USED EXCLUSIVELY FOR SECTION 170(C)(2)(B) PURPOSES THROUGH ACTIVE BOARD PARTICIPATION IN DETERMINING THE EDUCATIONAL PROGRAMS TO BE PROVIDED BY THE MONROE COUNTY BAR CENTER FOR EDUCATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE CENTER FOR EDUCATION SUPPORTS THE MONROE COUNTY BAR ASSOCIATION BY PROVIDING CONTINUING LEGAL EDUCATION FOR MEMBERS OF THE LEGAL PROFESSION THROUGH SEMINARS AND LECTURERS; PROVIDING THE GENERAL PUBLIC WITH INFORMATION REGARDING THE LAW, LEGAL AND JUDICIAL PROCESS AND LEGAL PRINCIPLES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3PART OF THE MONROE COUNTY BAR ASSOCIATION'S MISSION IS TO PROMOTE UNDERSTANDING OF THE LAW AND ENHANCE PROFESSIONAL GROWTH. THE MONROE COUNTY BAR CENTER FOR EDUCATION'S SERVICES OF PROVIDING NON-DEGREE, CONTINUING PROFESSIONAL EDUCATION OPPORTUNITIES CONTRIBUTES TO FULFILLMENT OF THE MONROE COUNTY BAR ASSOCIATION'S MISSION. WITHOUT THE MONROE COUNTY BAR CENTER FOR EDUCATION'S INVOLVEMENT, THE MONROE COUNTY BAR ASSOCIATION WOULD PROVIDE THESE SERVICES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 3B:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 3C:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2A:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV, SECTION E, LINE 2B:
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0160834505
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MONROE COUNTY BAR ASSOCIATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt012119
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0833
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt014330
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01510
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0132
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt011067
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt012119
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01170
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0118
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt010186
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt011067
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0985
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0104
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt011769
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt010186
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1421
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0162
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt09024
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt011769
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02897
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0152
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0619
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017307
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017926
IRS990ScheduleD/ExpensesNotReportedAmt035503
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0217541
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014330
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ENDOWMENT FUND
IRS990ScheduleD/OtherExpensesIncludedAmt035503
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0300634
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY, NET
IRS990ScheduleD/OtherRevenueAmt035503
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1378
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt035503
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-1378
IRS990ScheduleD/RevenueSubtotalAmt0182604
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENT OF THE ENDOWMENT IS TO PROVIDE UNRESTRICTED SUPPORT TO THE ORGANIZATION IN PERPETUITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE BAR IS A NON-PROFIT CORPORATION EXEMPT FROM INCOME TAXES AS A CORPORATION QUALIFIED UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE CENTER FOR EDUCATION AND THE FOUNDATION ARE NOT-FOR-PROFIT CORPORATIONS EXEMPT FROM INCOME TAXES AS ORGANIZATIONS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CENTER FOR EDUCATION AND THE FOUNDATION HAVE ALSO BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS. THE BAR, CENTER FOR EDUCATION, AND FOUNDATION FILE TAX RETURNS IN VARIOUS JURISDICTIONS AND ARE SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THEIR CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION DID NOT MAKE ANY INCOME TAX PAYMENTS ON UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2025 AND 2024. THE ASSOCIATION PAID APPROXIMATELY $117 IN INCOME TAX ON UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING 35,503.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST -1,378.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4FUNDRAISING 35,503.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0619
IRS990ScheduleD/TotalBookValueOtherAssetsAmt014330
IRS990ScheduleD/TotalExpensesPerForm990Amt0217541
IRS990ScheduleD/TotalLiabilityAmt0300634
IRS990ScheduleD/TotalRevenuePerForm990Amt0181226
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0218107
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0253044
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt019400
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt019400
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt035503
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt029636
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt029636
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt045857
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045857
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026457
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026457
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-9046
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt03158
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt03158
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02709
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02709
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MONROE COUNTY BAR ASSOCIATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0THE ORGANIZATION'S SOLE CORPORATE MEMBER.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0150000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE MONROE COUNTY BAR ASSOCIATION PROVIDES MANAGEMENT SERVICES TO THE ORGANIZATION.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MONROE COUNTY BAR CENTER FOR EDUCATION HAS A MANAGEMENT AGREEMENT WITH THE MONROE COUNTY BAR ASSOCIATION TO PROVIDE STAFF, EQUIPMENT, AND SUPPLIES TO THE MONROE COUNTY BAR CENTER FOR EDUCATION. TOTAL MANAGEMENT FEES PAID TO THE MONROE COUNTY BAR ASSOCIATION DURING THE FISCAL YEAR ENDED JUNE 30, 2025 WAS $150,000. KEVIN RYAN, ESQ. AND ELISABETH NOVAK, ESQ. ARE EMPLOYEES OF THE MONROE COUNTY BAR ASSOCIATION AND AMOUNT RECORDED ON PART VII WAS PAID BY THE MONROE COUNTY BAR ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MONROE COUNTY BAR ASSOCIATION IS THE SOLE CORPORATE MEMBER OF THE MONROE COUNTY BAR CENTER FOR EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MONROE COUNTY BAR ASSOCIATION ELECTS THE BOARD OF DIRECTORS OF THE MONROE COUNTY BAR CENTER FOR EDUCATION. THE MONROE COUNTY BAR ASSOCIATION CAN ALSO REMOVE BY VOTE ANY BOARD MEMBER OF THE MONROE COUNTY BAR CENTER FOR EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MONROE COUNTY BAR CENTER FOR EDUCATION MUST GET APPROVAL FROM THE MONROE COUNTY BAR ASSOCIATION TO AMEND ITS CERTIFICATE OF INCORPORATION, MERGE OR CONSOLIDATE, DISSOLVE, AND/OR SELL ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE 990 IS GIVEN TO THE TREASURER, EXECUTIVE DIRECTOR AND BUSINESS MANAGER FOR REVIEW AND APPROVAL. THE RETURNS ARE THEN REVIEWED BY THE FINANCE COMMITTEE AND THE AUDIT COMMITTEE AND THEN DISTRIBUTED TO THE FULL BOARD OF TRUSTEES PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES REVIEWS AND CONDUCTS FOLLOW-UP ON ANY CONFLICTS WHICH MAY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AN EXECUTIVE SESSION IS HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 1,378.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE AUDIT COMMITTEE ASSUMES RESPONSIBLY FOR OVERSIGHT OF THE AUDIT OR REVIEW. THIS IS THE SAME PROCESS AS THE PRIOR YEAR.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.