Civic Intelligence

Montgomery County Bar Foundation

990 • Fiscal year 2015 • EIN 46-0706839

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 05, 2016

PO Box 644Montgomery, AL 36101

(334) 265-0222

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$55,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 26.8% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

90th percentile

90%

Faster asset growth than 90% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

86th percentile

51%

Faster revenue growth than 86% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$168,883

Up $80,025 (+90%) from 2014

Net Assets

$166,263

No earlier filing loaded for comparison.

Liabilities

Up

$2,620

Up $635 (+32%) from 2014

Revenue

Up

$205,082

Up $69,672 (+51%) from 2014

Expenses

Up

$125,692

Up $32,997 (+36%) from 2014

Net Income

Up

$79,390

Up $36,675 (+86%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2013: $46,039Liabilities 2013: $1,881Net Assets 2013: $44,1582013Assets 2014: $88,858Liabilities 2014: $1,9852014Assets 2015: $168,883Liabilities 2015: $2,620Net Assets 2015: $166,2632015Assets 2016: $294,653Liabilities 2016: $5,232Net Assets 2016: $289,4212016Assets 2017: $382,609Liabilities 2017: $4,853Net Assets 2017: $377,7562017Assets 2018: $411,659Liabilities 2018: $1,710Net Assets 2018: $409,9492018Assets 2019: $357,503Liabilities 2019: $2,184Net Assets 2019: $355,3192019Assets 2020: $391,261Liabilities 2020: $1,263Net Assets 2020: $389,9982020Assets 2021: $461,736Liabilities 2021: $1,511Net Assets 2021: $460,2252021Assets 2022: $455,975Liabilities 2022: $2,063Net Assets 2022: $453,9122022Assets 2023: $477,250Liabilities 2023: $2,223Net Assets 2023: $475,0272023Assets 2024: $453,793Liabilities 2024: $1,736Net Assets 2024: $452,0572024

Highlighted filing

2015

Assets$168,883
Liabilities$2,620
Net Assets$166,263

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2013: $90,100Expenses 2013: $45,942Net Income 2013: $44,1582013Revenue 2014: $135,410Expenses 2014: $92,695Net Income 2014: $42,7152014Revenue 2015: $205,082Expenses 2015: $125,692Net Income 2015: $79,3902015Revenue 2016: $315,375Expenses 2016: $192,217Net Income 2016: $123,1582016Revenue 2017: $267,034Expenses 2017: $178,699Net Income 2017: $88,3352017Revenue 2018: $242,048Expenses 2018: $209,855Net Income 2018: $32,1932018Revenue 2019: $219,446Expenses 2019: $274,076Net Income 2019: -$54,6302019Revenue 2020: $251,107Expenses 2020: $216,428Net Income 2020: $34,6792020Revenue 2021: $267,744Expenses 2021: $197,517Net Income 2021: $70,2272021Revenue 2022: $297,674Expenses 2022: $303,987Net Income 2022: -$6,3132022Revenue 2023: $351,222Expenses 2023: $330,107Net Income 2023: $21,1152023Revenue 2024: $283,016Expenses 2024: $305,986Net Income 2024: -$22,9702024

Highlighted filing

2015

Revenue$205,082
Expenses$125,692
Net Income$79,390
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 5, 2016
Return Version
2015v2.1
Gross Receipts
$205,082
Mission and Program Overview

Mission

To provide free legal representation for indigent defendants in civil cases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$86,873$166,263▲ $79,390
Cash and Non-Interest-Bearing Accounts$87,675$148,197▲ $60,522
Savings and Temporary Cash Investments-$19,976-
Land, Buildings, and Equipment, Net$1,183$710▼ $473
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$88,858$168,883▲ $80,025
Liabilities
Other Liabilities$1,985$2,620▲ $635
Total Liabilities$1,985$2,620▲ $635
Net Assets / Fund Balance
Total Net Assets Fund Balance$86,873$166,263▲ $79,390
Total Liabilities and Net Assets / Fund Balance$88,858$168,883▲ $80,025

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$710$769$1,479
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike MartinExecutive DirectorFT$55,000$55,000

Board Members and Trustees

NameTitle
Tim GallagherPresident
Mike WinterVice President
Ashley PenhaleDirector
Jesse AndersonDirector
Karen LaneauxDirector
Rhon JonesDirector
Royal DumasDirector
Ted HospDirector
Tom MethvinDirector
Vania HoseaDirector
Kelly MctearSecretary
Laurel CrawfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$205,006
Program Service Revenue
$0
Investment Income
$76
Other Revenue
$0
All Other Contributions
$205,006
Change in Net Assets
$79,390

Audited Revenue Reconciliation

Revenue per Audited Statements
$205,082
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$205,082
Total Revenue per Form 990
$205,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$97,318
Other Expenses$28,374
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$55,000--$55,000
Other Salaries and Wages$35,000--$35,000
Fees for Services Accounting-$10,975-$10,975
Payroll Taxes$3,659$3,659-$7,318
Fees for Services Other-$4,975-$4,975
Conferences and Meetings-$3,252-$3,252
Office Expenses$2,458$740-$3,198
Insurance$1,657$892-$2,549
Advertising-$809-$809
Travel$220$461-$681
Depreciation Depletion-$473-$473
Fees for Services Legal-$440-$440
Other Expenses$100$830-$100
Total Functional Expenses$98,186$27,506$0$125,692

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$125,692
Total Expenses per Audited Statements$125,692
Total Expenses per Form 990$125,692
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$2,620
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

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 11

The board of directors and executive director review the form 990 prior to filing.

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

Officers and board members are required to submit an annual disclosure statement regarding possible conflicts of interest.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is approved by the board of directors.

Form 990, Part VI, Section C, Line 18

The organization makes its form 1023 and form 990 available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Montgomery County Bar Foundation
EIN
46-0706839
Phone
3342650222
Address
PO BOX 644, MONTGOMERY, AL 36101

Signing Officer

Name
Mike Martin
Title
Executive Director
Phone
3345323404
Signed
2016-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Martin
Formed
2013
Legal Domicile
Al
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
104

Preparer

Firm
Carr Riggs & Ingram LLC
Address
7550 HALCYON SUMMIT DRIVE, MONTGOMERY, AL 36117
Preparer
M Chad Singletary
Phone
3342716678
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

MODIFIED CASH BASIS

Financial Statement Notes

PART X, LINE 2:

The foundation follows the provisions of financial accounting standards board accounting standards codification no. 740 (asc no. 740), accounting for uncertainty in income taxes. The foundation has not recognized any respective liability for unrecognized tax benefits as it has no known tax positions that would subject the foundation to any material income tax exposure. The tax years that remain subject to examination are the periods ending december 31, 2013 through 2015 for all major tax jurisdictions.

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IRS990/Form990PartVIISectionAGrp/PersonNm2KELLY MCTEAR
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt086873
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0166263
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019976
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0205006
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0135410
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt090030
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0430446
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt076
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt076
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt076
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt076
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt070
IRS990ScheduleA/OtherIncome509Grp/TotalAmt070
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0430446
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0205006
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0135410
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt090030
IRS990ScheduleA/Total509Grp/TotalAmt0430446
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0205082
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0135410
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt090100
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0430592
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/EquipmentGrp/BookValueAmt0710
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0769
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01479
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0125692
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0205082
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION FOLLOWS THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION NO. 740 (ASC NO. 740), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE FOUNDATION HAS NOT RECOGNIZED ANY RESPECTIVE LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS IT HAS NO KNOWN TAX POSITIONS THAT WOULD SUBJECT THE FOUNDATION TO ANY MATERIAL INCOME TAX EXPOSURE. THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION ARE THE PERIODS ENDING DECEMBER 31, 2013 THROUGH 2015 FOR ALL MAJOR TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0710
IRS990ScheduleD/TotalExpensesPerForm990Amt0125692
IRS990ScheduleD/TotalLiabilityAmt02620
IRS990ScheduleD/TotalRevenuePerForm990Amt0205082
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0205082
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0125692
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND BOARD MEMBERS ARE REQUIRED TO SUBMIT AN ANNUAL DISCLOSURE STATEMENT REGARDING POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt088858
IRS990/TotalAssetsEOYAmt0168883
IRS990/TotalAssetsGrp/BOYAmt088858
IRS990/TotalAssetsGrp/EOYAmt0168883
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0205006
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027506
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt098186
IRS990/TotalFunctionalExpensesGrp/TotalAmt0125692
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01985
IRS990/TotalLiabilitiesEOYAmt02620
IRS990/TotalLiabilitiesGrp/BOYAmt01985
IRS990/TotalLiabilitiesGrp/EOYAmt02620
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt086873
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0166263
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt098186
IRS990/TotalReportableCompFromOrgAmt055000
IRS990/TotalRevenueGrp/ExclusionAmt076
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0205082
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0104
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt088858
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0168883
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0461
IRS990/TravelGrp/ProgramServicesAmt0220
IRS990/TravelGrp/TotalAmt0681
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 644
IRS990/USAddress/CityNm0MONTGOMERY
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd036101
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.MONTGOMERYVLP.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR

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