Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 54-1191348 • 501(c)6 • Roanoke, VA
Profile
Income supports the promotion of justice and the advancement of the legal profession.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 36.1% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Down$107,459
Down $35,267 (-25%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$107,459
Down $32,911 (-23%) from 2024
Revenue
Up$93,864
Up $12,903 (+16%) from 2024
Expenses
Up$127,015
Up $47,713 (+60%) from 2024
Net Income
Down-$33,151
Down $34,810 (-2098%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Income supports the law library used for research and related studies.
Income supports the promotion of justice and the advancement of the legal profession.
| Description | Grants | Expenses |
|---|---|---|
| Law related conferences. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Diane Higgs | Executive Director | PT | $33,927 | - | $33,927 |
| Amy H Geddes Esq | President | - | $0 | - | - |
| Christen C Church Esq | Past President | - | $0 | - | - |
| Jaime H Wood Esq | Chairman | - | $0 | - | - |
| Mona A Raza Esq | Chairman | - | $0 | - | - |
| Martha W Elder Esq | Chairman | - | $0 | - | - |
| Justin E Simmons Esq | Chairman | - | $0 | - | - |
| Devon Munro | Chairman | - | $0 | - | - |
| Andrew S Gerrish Esq | Chairman | - | $0 | - | - |
| James J O'Keeffe Esq | Chairman | - | $0 | - | - |
| Jonathan D Puvak Esq | President Elect | - | $0 | - | - |
| Sarah C Jessee Esq | Chairman | - | $0 | - | - |
| Allegra M C Black Esq | Chairman | - | $0 | - | - |
| Christopher S Dadak Esq | Chairman | - | $0 | - | - |
| Victor S Skaff III Esq | Sec/Treasurer | - | $0 | - | - |
| Daniel Frith IV Esq | Chairman | - | $0 | - | - |
“RBA Centennial Income $4580”
“RLF Salary Contribution $4000”
“Office Expenses $880”
“Insurance $2745”
“RBA Centennial Event $47585”
“Food & Beverages $24018”
“Meeting Expense - Special $5734”
“Roanoke City School Support $1963”
“Equipment Expense $1830”
“Contract Services $1494”
“Telephone $1217”
“Awards $1093”
“Contributions $600”
“SCC Registration $25”
“Payroll Liabilities - Beginning $2356 Payroll Liabilities - Ending $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Diane Higgs |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5408154878 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 18183 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Roanoke |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 24014 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 142726 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 107459 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1535 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -33151 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 625 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 142726 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 107459 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 93864 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4199 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 55280 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 140370 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 107459 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 140370 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 107459 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 13 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 14 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 15 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 13 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 14 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 15 | 33927 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Amy H Geddes Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Christen C Church Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Jaime H Wood Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Mona A Raza Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Martha W Elder Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Justin E Simmons Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Devon Munro |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Andrew S Gerrish Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | James J O'Keeffe Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | Jonathan D Puvak Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | Sarah C Jessee Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | Allegra M C Black Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | Christopher S Dadak Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 13 | Victor S Skaff III Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 14 | Daniel Frith IV Esq |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 15 | Diane Higgs |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Past President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | President Elect |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 13 | Sec/Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 14 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 15 | Executive Dir. |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 240 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 89184 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 8580 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Income supports the promotion of justice and the advancement of the legal profession. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 642 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 24270 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Law related conferences. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 36564 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2356 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 127015 |
| IRS990EZ/TotalRevenueAmt | 0 | 93864 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | www.roanokebar.com |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RBA Centennial Income $4580 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RLF Salary Contribution $4000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $880 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $2745 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | RBA Centennial Event $47585 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Food & Beverages $24018 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Meeting Expense - Special $5734 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Roanoke City School Support $1963 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Equipment Expense $1830 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Contract Services $1494 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Telephone $1217 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Awards $1093 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Contributions $600 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | SCC Registration $25 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Payroll Liabilities - Beginning $2356 Payroll Liabilities - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Revenue.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Amy H Geddes Esq |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Roanoke Bar Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROAN |
| ReturnHeader/Filer/EIN | 0 | 541191348 |
| ReturnHeader/Filer/PhoneNum | 0 | 5408154878 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 18183 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Roanoke |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 24014 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 262951116 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Cole & Associates CPAs LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2118 Rosalind Ave |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Roanoke |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 24014 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5402667178 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Clark M Cole |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T12:49:16-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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