Civic Intelligence

Montgomery County Maryland Bar

EIN 52-1272181 • 501(c)3 • Rockville, MD

Profile

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.

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

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$127,059

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

22nd percentile

-6.1%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-8.7%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,296,789

Down $84,293 (-6.1%) from 2024

Liabilities

Up

$98,477

Up $28,131 (+40%) from 2024

Net Assets

Down

$1,198,312

Down $112,424 (-8.6%) from 2024

Revenue

Down

$907,397

Down $86,028 (-8.7%) from 2024

Expenses

Down

$1,019,821

Down $137,154 (-12%) from 2024

Net Income

Up

-$112,424

Up $51,126 (+31%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,110,352Liabilities 2011: $80,928Net Assets 2011: $1,029,4242011Assets 2012: $2,286,471Liabilities 2012: $33,386Net Assets 2012: $2,253,0852012Assets 2013: $2,365,482Liabilities 2013: $20,793Net Assets 2013: $2,344,6892013Assets 2014: $2,303,818Liabilities 2014: $29,415Net Assets 2014: $2,274,4032014Assets 2015: $1,992,149Liabilities 2015: $13,300Net Assets 2015: $1,978,8492015Assets 2016: $1,969,306Liabilities 2016: $35,040Net Assets 2016: $1,934,2662016Assets 2017: $1,912,706Liabilities 2017: $33,680Net Assets 2017: $1,879,0262017Assets 2018: $1,715,937Liabilities 2018: $135,702Net Assets 2018: $1,580,2352018Assets 2019: $1,630,214Liabilities 2019: $37,096Net Assets 2019: $1,593,1182019Assets 2020: $1,599,883Liabilities 2020: $27,704Net Assets 2020: $1,572,1792020Assets 2021: $1,677,392Liabilities 2021: $101,602Net Assets 2021: $1,575,7902021Assets 2022: $1,558,447Liabilities 2022: $47,274Net Assets 2022: $1,511,1732022Assets 2023: $1,595,803Liabilities 2023: $121,517Net Assets 2023: $1,474,2862023Assets 2024: $1,381,082Liabilities 2024: $70,346Net Assets 2024: $1,310,7362024Assets 2025: $1,296,789Liabilities 2025: $98,477Net Assets 2025: $1,198,3122025

Highlighted filing

2025

Assets$1,296,789
Liabilities$98,477
Net Assets$1,198,312

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $720,400Expenses 2011: $645,491Net Income 2011: $74,9092011Expenses 2012: $678,7982012Expenses 2013: $961,0242013Revenue 2014: $879,183Expenses 2014: $949,469Net Income 2014: -$70,2862014Revenue 2015: $703,654Expenses 2015: $999,208Net Income 2015: -$295,5542015Revenue 2016: $989,649Expenses 2016: $1,034,232Net Income 2016: -$44,5832016Revenue 2017: $764,553Expenses 2017: $819,793Net Income 2017: -$55,2402017Revenue 2018: $820,714Expenses 2018: $958,418Net Income 2018: -$137,7042018Revenue 2019: $954,560Expenses 2019: $941,677Net Income 2019: $12,8832019Revenue 2020: $817,053Expenses 2020: $837,992Net Income 2020: -$20,9392020Revenue 2021: $719,175Expenses 2021: $715,564Net Income 2021: $3,6112021Revenue 2022: $930,047Expenses 2022: $994,664Net Income 2022: -$64,6172022Revenue 2023: $1,075,035Expenses 2023: $1,111,922Net Income 2023: -$36,8872023Revenue 2024: $993,425Expenses 2024: $1,156,975Net Income 2024: -$163,5502024Revenue 2025: $907,397Expenses 2025: $1,019,821Net Income 2025: -$112,4242025

Highlighted filing

2025

Revenue$907,397
Expenses$1,019,821
Net Income-$112,424

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.30$0.10$1.20$0.91$1.02$0.11
2024Detailed filing. Detailed filing data is available for this year.$1.38$0.07$1.31$0.99$1.16$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.12$1.47$1.08$1.11$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.05$1.51$0.93$0.99$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.10$1.58$0.72$0.72$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.60$0.03$1.57$0.82$0.84$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.63$0.04$1.59$0.95$0.94$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.72$0.14$1.58$0.82$0.96$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.91$0.03$1.88$0.76$0.82$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.97$0.04$1.93$0.99$1.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.99$0.01$1.98$0.70$1.00$0.30
2014Detailed filing. Detailed filing data is available for this year.$2.30$0.03$2.27$0.88$0.95$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.02$2.34$0.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.03$2.25$0.68
2011Summary only. Only limited summary data is available for this year.$1.11$0.08$1.03$0.72$0.65$0.07
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
$907,397
Mission and Program Overview

Mission

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 member of the community.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$633,791$578,621▼ $55,170
Savings and Temporary Cash Investments$230,340$468,501▲ $238,161
Cash and Non-Interest-Bearing Accounts$506,370$233,666▼ $272,704
Pledges and Grants Receivable$10,130$10,083▼ $47
Prepaid Expenses and Deferred Charges$451$5,918▲ $5,467
Total Assets$1,381,082$1,296,789▼ $84,293
Liabilities
Deferred Revenue$16,787$48,986▲ $32,199
Other Liabilities$39,148$28,967▼ $10,181
Accounts Payable and Accrued Expenses$14,411$20,524▲ $6,113
Total Liabilities$70,346$98,477▲ $28,131
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,004,050$855,126▼ $148,924
Net Assets With Donor Restrictions$306,686$343,186▲ $36,500
Total Net Assets Fund Balance$1,310,736$1,198,312▼ $112,424
Total Liabilities and Net Assets / Fund Balance$1,381,082$1,296,789▼ $84,293

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$399,406$1,330,016$1,729,422
Land$178,590-$178,590
Equipment$0$63,097$63,097
Other Land Buildings$625$10,939$11,564
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Wanda a Calvin ClaiborneExecutive DirectorPT$127,059$127,059
Revenue and Support

Revenue Composition

Contributions and Grants
$676,942
Program Service Revenue
$218,018
Investment Income
$3,325
Other Revenue
$9,112
All Other Contributions
$676,942
Change in Net Assets
$-112,424

Audited Revenue Reconciliation

Revenue per Audited Statements
$907,397
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$907,397
Total Revenue per Form 990
$907,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$681,489
Salaries, Compensation, and Employee Benefits$305,332
Grants and Similar Amounts Paid$33,000
Total Fundraising Expense$12,776
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,461$50,821$7,955$243,237
Occupancy-$104,254-$104,254
Fees for Services Other$97,787$542$85$98,414
Fees for Services Management$53,085$14,626$2,289$70,000
Depreciation Depletion-$55,170-$55,170
Other Employee Benefits$28,620$7,885$1,234$37,739
Grants to Domestic Orgs$33,000--$33,000
All Other Expenses$15,100$10,843-$25,943
Payroll Taxes$18,471$5,089$796$24,356
Office Expenses$14,275$5,874$226$20,375
Fees for Services Accounting-$19,100-$19,100
Other Expenses$10,362--$10,362
Information Technology$4,430$1,221$191$5,842
Insurance-$4,118-$4,118
Fees for Services Legal-$3,800-$3,800
Interest-$101-$101
Total Functional Expenses$723,601$283,444$12,776$1,019,821

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,019,821
Total Expenses per Audited Statements$1,019,821
Total Expenses per Form 990$1,019,821
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Bar Association of Montgomery CountyRockville, MD501(c)(6)Support Costs of Salaries, Annual Meeting, and Printing Expenses$33,000
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
Due to Bamc$25,780
Security Deposit Payable$3,187
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

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.

Filing and Contact Details

Filer

Filer Name
Montgomery County Maryland Bar
EIN
52-1272181
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
1982
Legal Domicile
Md
Voting Board Members
22
Independent Board Members
22
Employees
2
Volunteers
228

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 from the prior year.

Financial Statement Notes

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 30,2025 and 2024. 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, 2025 and 2024. The foundation's form 990, return of organization exempt from income tax, that have been filed for the fiscal years 2023, 2022 and 2021 are subject to examination by the internal revenue service, generally for three years after they were filed.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2224559
IRS990/Form990PartVIISectionAGrp/PersonNm0ALAN S ZIPP
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVEN B VINICK
IRS990/Form990PartVIISectionAGrp/PersonNm2STEPHANIE PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL J HAVENSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm4LYNNDOLYN T MITCHELL
IRS990/Form990PartVIISectionAGrp/PersonNm5LASHEENA M WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm6KEITH J ROSA
IRS990/Form990PartVIISectionAGrp/PersonNm7JESSICA MARKHAM
IRS990/Form990PartVIISectionAGrp/PersonNm8JEREMY D RACHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm9PILAR NICHOLS
IRS990/Form990PartVIISectionAGrp/PersonNm10JEFFREY M SCHWABER
IRS990/Form990PartVIISectionAGrp/PersonNm11STEVEN J BIENSTOCK
IRS990/Form990PartVIISectionAGrp/PersonNm12HONORABLE MARY BETH MCCORMICK
IRS990/Form990PartVIISectionAGrp/PersonNm13HONORABLE MARIELSA A BERNARD
IRS990/Form990PartVIISectionAGrp/PersonNm14HONORABLE AMY J BILLS
IRS990/Form990PartVIISectionAGrp/PersonNm15EDUARDO S GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm16CATHERINE KATE H MCQUEEN
IRS990/Form990PartVIISectionAGrp/PersonNm17CASEY FLORANCE
IRS990/Form990PartVIISectionAGrp/PersonNm18CAITLIN C GRANT
IRS990/Form990PartVIISectionAGrp/PersonNm19ANNE-MARIE CARNEMARK
IRS990/Form990PartVIISectionAGrp/PersonNm20ANDREW L SCHWARTZ
IRS990/Form990PartVIISectionAGrp/PersonNm21THOMAS M DEGONIA II
IRS990/Form990PartVIISectionAGrp/PersonNm22WANDA A CALVIN CLAIBORNE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt22102500
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR
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IRS990/FormationYr01982
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE 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.
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028620
IRS990/OtherEmployeeBenefitsGrp/TotalAmt037739
IRS990/OtherExpensesGrp/Desc0CHILD SUPPORT GRANT - E
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt316420
IRS990/ProgSrvcAccomActy2Grp/Desc0CLE AND COMMITTEES - PROVIDING CONTINUING LEGAL EDUCATION SERVICES AS A RESOURCE FOR ATTORNEYS TO MAINTAIN TECHNICAL PROFICIENCY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt028755
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IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-112424
IRS990/RegularMonitoringEnfrcInd01

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