Civic Intelligence

The Bar Association of Montgomery County

EIN 52-0807787 • 501(c)6 • Rockville, MD

View Organization Page

Profile

To provide access to, and improve the administration of justice in our ever-evolving community.

27 West Jefferson StreetRockville, MD 20850

www.montbar.org

Siviq Scores

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

Liabilities / Assets

95th percentile

0.89x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

0.59x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

16th percentile

-11%

Higher net margin than 16% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$127,059

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 23.7% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

16th percentile

-14%

Faster asset growth than 16% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-8.6%

Faster revenue growth than 19% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$353,931

Down $56,394 (-14%) from 2024

Liabilities

Up

$316,674

Up $2,776 (+0.9%) from 2024

Net Assets

Down

$37,257

Down $59,170 (-61%) from 2024

Operations
Liabilities / Revenue93rd percentileNet Margin16th percentile

Revenue

Down

$537,205

Down $50,783 (-8.6%) from 2024

Expenses

Down

$596,375

Down $1,666 (-0.3%) from 2024

Net Income

Down

-$59,170

Down $49,117 (-489%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $153,012Liabilities 2011: $27,137Net Assets 2011: $125,8752011Assets 2012: $132,762Liabilities 2012: $668,422Net Assets 2012: -$535,6602012Assets 2013: $57,698Liabilities 2013: $659,371Net Assets 2013: -$601,6732013Assets 2014: $61,716Liabilities 2014: $456,234Net Assets 2014: -$394,5182014Assets 2015: $69,893Liabilities 2015: $241,913Net Assets 2015: -$172,0202015Assets 2016: $50,779Liabilities 2016: $25,961Net Assets 2016: $24,8182016Assets 2017: $98,755Liabilities 2017: $26,715Net Assets 2017: $72,0402017Assets 2018: $101,990Liabilities 2018: $26,200Net Assets 2018: $75,7902018Assets 2019: $109,089Liabilities 2019: $39,832Net Assets 2019: $69,2572019Assets 2020: $96,729Liabilities 2020: $36,350Net Assets 2020: $60,3792020Assets 2021: $74,117Liabilities 2021: $47,056Net Assets 2021: $27,0612021Assets 2022: $65,519Liabilities 2022: $53,747Net Assets 2022: $11,7722022Assets 2023: $451,652Liabilities 2023: $345,172Net Assets 2023: $106,4802023Assets 2024: $410,325Liabilities 2024: $313,898Net Assets 2024: $96,4272024Assets 2025: $353,931Liabilities 2025: $316,674Net Assets 2025: $37,2572025

Highlighted filing

2025

Assets$353,931
Liabilities$316,674
Net Assets$37,257
Open 2025 Filing

Operations Trend

Revenue Growth19th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $627,120Expenses 2011: $621,253Net Income 2011: $5,8672011Expenses 2012: $1,282,1452012Expenses 2013: $853,9292013Revenue 2014: $828,093Expenses 2014: $620,938Net Income 2014: $207,1552014Revenue 2015: $809,064Expenses 2015: $586,566Net Income 2015: $222,4982015Revenue 2016: $796,439Expenses 2016: $599,601Net Income 2016: $196,8382016Revenue 2017: $630,786Expenses 2017: $583,564Net Income 2017: $47,2222017Revenue 2018: $605,203Expenses 2018: $601,453Net Income 2018: $3,7502018Revenue 2019: $602,495Expenses 2019: $609,028Net Income 2019: -$6,5332019Revenue 2020: $535,308Expenses 2020: $544,186Net Income 2020: -$8,8782020Revenue 2021: $490,529Expenses 2021: $523,847Net Income 2021: -$33,3182021Revenue 2022: $539,136Expenses 2022: $564,425Net Income 2022: -$25,2892022Revenue 2023: $701,791Expenses 2023: $607,083Net Income 2023: $94,7082023Revenue 2024: $587,988Expenses 2024: $598,041Net Income 2024: -$10,0532024Revenue 2025: $537,205Expenses 2025: $596,375Net Income 2025: -$59,1702025

Highlighted filing

2025

Revenue$537,205
Expenses$596,375
Net Income-$59,170
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$353,931
Liabilities
$316,674
Net assets
$37,257
Revenue
$537,205
Expenses
$596,375
Net income
-$59,170
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.35$0.32$0.04$0.54$0.60$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.31$0.10$0.59$0.60$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.35$0.11$0.70$0.61$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.07$0.05$0.01$0.54$0.56$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.05$0.03$0.49$0.52$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.04$0.06$0.54$0.54$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.04$0.07$0.60$0.61$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.08$0.61$0.60$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.07$0.63$0.58$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.03$0.02$0.80$0.60$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.24$0.17$0.81$0.59$0.22
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.46$0.39$0.83$0.62$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.66$0.60$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.67$0.54$1.28
2011Summary only. Only limited summary data is available for this year.$0.15$0.03$0.13$0.63$0.62$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 11, 2025
Return Version
2024v5.2
Gross Receipts
$566,135
Mission and Program Overview

Mission

To provide access to, and improve the administration of justice in our ever-evolving community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$173,572$103,671▼ $69,901
Prepaid Expenses and Deferred Charges$6,049$11,812▲ $5,763
Pledges and Grants Receivable-$7,500-
Land, Buildings, and Equipment, Net$5,614$3,946▼ $1,668
Total Assets$410,325$353,931▼ $56,394
Other Assets Total$225,090$227,002▲ $1,912
Liabilities
Other Liabilities$200,470$203,108▲ $2,638
Deferred Revenue$75,811$72,872▼ $2,939
Accounts Payable and Accrued Expenses$37,617$40,694▲ $3,077
Total Liabilities$313,898$316,674▲ $2,776
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$96,427$37,257▼ $59,170
Total Net Assets Fund Balance$96,427$37,257▼ $59,170
Total Liabilities and Net Assets / Fund Balance$410,325$353,931▼ $56,394

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,946$17,260$21,206
Other Assets Org$127,922--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wanda a ClaiborneExecutive DirectorFT$102,500$24,559$127,059

Board Members and Trustees

NameTitle
Stephanie PerryPast-president
Pilar C NicholsPresident
Aindrea M ConroyPresident-elect
Andre M ForteDirector
Carolyn M DemougeotDirector
Elizabeth J McinturffDirector
Elizabeth L FarleyDirector
Isabelle R RaquinDirector
Jessica M HallDirector
Jessica MarkhamDirector
Joshua R ChazenDirector
Katelyn E HolbrookDirector
Magistrate Lena KimDirector
Mi ChoDirector
Paul J HavensteinDirector
Steven B VinickDirector
Tracey E PhillipsDirector
Tracey J CoatesSecretary
Anne-marie CarnemarkTreasurer
Anne E GroverTreasurer-elect
Revenue and Support

Revenue Composition

Contributions and Grants
$33,000
Program Service Revenue
$434,777
Investment Income
$0
Other Revenue
$69,428
All Other Contributions
$33,000
Change in Net Assets
$-59,170

Audited Revenue Reconciliation

Revenue per Audited Statements
$566,135
Revenue Not Reported on Financial Statements
$-28,930
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-28,930
Total Revenue per Audited Statements
$566,135
Total Revenue per Form 990
$537,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$370,182
Other Expenses$226,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$173,729
Current Officers, Directors, Trustees, and Key Employees---$132,747
Occupancy---$65,804
Conferences and Meetings---$50,895
Other Employee Benefits---$30,857
Fees for Services Accounting---$26,583
Information Technology---$24,066
Payroll Taxes---$22,018
Office Expenses---$13,471
Pension Plan Contributions---$10,831
Insurance---$6,073
Other Expenses---$3,412
Depreciation Depletion---$3,007
All Other Expenses---$2,638
Total Functional Expenses$0$0$0$596,375

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$625,305
Expenses per Audited Statements$596,375
Total Expenses per Form 990$596,375
Expenses Not Reported on Form 990$28,930
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$28,930
Fundraising Gross Income$28,358
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Barrister Bash$28,358$28,358-$28,358
Total Events$28,358$28,358$28,930$-572
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Foundation - Checkoff Contributions$71,264
Lease Liabitility - Net of Current Portion$67,542
Lease Liabitility - Current Portion$64,302
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
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 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.”

Filing and Contact Details

Filer

Filer Name
The Bar Association of Montgomery County
EIN
52-0807787
Phone
3014243453
Address
27 WEST JEFFERSON STREET, ROCKVILLE, MD 20850

Signing Officer

Name
Wanda Claiborne
Title
Executive Director
Phone
3014243453
Signed
2025-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wanda Claiborne
Formed
1894
Legal Domicile
Md
Voting Board Members
20
Independent Board Members
20
Employees
5
Volunteers
280

Preparer

Firm
Lswg Pa
Address
1801 RESEARCH BLVD SUITE 320, ROCKVILLE, MD 20850
Preparer
C Eva Webb
Phone
3016629200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No change in this process from the prior year.”

Financial Statement Notes

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, 2025 or 2024. 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, 2025 or 2024. For tax purposes, the association's open tax years are 2021 - 2023.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Fundraising expenses -28,930.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 28,930.”

Raw XML AppendixShowing 400 of 546 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR
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IRS990/Form990TFiledInd01
IRS990/FormationYr01894
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt028930
IRS990/FundraisingGrossIncomeAmt028358
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0566135
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt024066
IRS990/InsuranceGrp/TotalAmt06073
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
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IRS990/LandBldgEquipAccumDeprecAmt017260
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05614
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IRS990/LandBldgEquipCostOrOtherBssAmt021206
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE ACCESS TO, AND IMPROVE THE ADMINISTRATION OF JUSTICE IN OUR EVER-EVOLVING COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt096427
IRS990/NetAssetsOrFundBalancesEOYAmt037257
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-572
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-572
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt096427
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt037257
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt065804
IRS990/OfficeExpensesGrp/TotalAmt013471
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0225090
IRS990/OtherAssetsTotalGrp/EOYAmt0227002
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030857
IRS990/OtherExpensesGrp/Desc0NEWSLETTER
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2LAWYERS DIRECTORY
IRS990/OtherExpensesGrp/Desc3SOFTBALL
IRS990/OtherExpensesGrp/TotalAmt011659
IRS990/OtherExpensesGrp/TotalAmt19295
IRS990/OtherExpensesGrp/TotalAmt29290
IRS990/OtherExpensesGrp/TotalAmt33412
IRS990/OtherLiabilitiesGrp/BOYAmt0200470
IRS990/OtherLiabilitiesGrp/EOYAmt0203108
IRS990/OtherRevenueMiscGrp/BusinessCd0541610
IRS990/OtherRevenueMiscGrp/Desc0MANAGEMENT AND SERVICE
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0173729
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IRS990/PayrollTaxesGrp/TotalAmt022018
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IRS990/PrincipalOfficerNm0WANDA CLAIBORNE
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IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/BusinessCd4541800
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1LRS REFERRAL FEES
IRS990/ProgramServiceRevenueGrp/Desc2ANNUAL MEETING
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc4NEWSLETTER ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0299851
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt136419
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235693
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt321034
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt424650
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt08020
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt124650
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE A FORUM FOR LOCAL ATTORNEYS TO NETWORK WITH THEIR PEERS IN ORDER TO PROVIDE THE BEST LEGAL COUNSEL TO THEIR CLIENTS.
IRS990/ProgSrvcAccomActy3Grp/Desc0LAWYER REFERRAL SERVICE TO ASSIST THE PUBLIC IN LOCATING AN ATTORNEY, WHOSE EXPERTISE IN THE AREA OF LAW THEY MAY REQUIRE.
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYProgramServiceRevenueAmt0477988
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IRS990/PYTotalExpensesAmt0598041
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0587988
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03946
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017260
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021206
IRS990ScheduleD/ExpensesNotReportedAmt028930
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0596375
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt099080
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1127922
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM FOUNDATION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE (ROU) ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt028930
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt071264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt164302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt267542
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FOUNDATION - CHECKOFF CONTRIBUTIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABITILITY - CURRENT PORTION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE LIABITILITY - NET OF CURRENT PORTION
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-28930
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-28930
IRS990ScheduleD/RevenueSubtotalAmt0566135
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BAMC 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, 2025 OR 2024. 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, 2025 OR 2024. FOR TAX PURPOSES, THE ASSOCIATION'S OPEN TAX YEARS ARE 2021 - 2023.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES -28,930.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 28,930.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03946
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0227002
IRS990ScheduleD/TotalExpensesPerForm990Amt0596375
IRS990ScheduleD/TotalLiabilityAmt0203108
IRS990ScheduleD/TotalRevenuePerForm990Amt0537205
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0566135

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