Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
990 • Fiscal year 2019 • EIN 62-6043623
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 36.6% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Down$182,051
Down $14,301 (-7.3%) from 2018
Net Assets
Up$128,690
Up $7,102 (+5.8%) from 2018
Liabilities
Down$53,361
Down $21,403 (-29%) from 2018
Revenue
Up$256,653
Up $11,641 (+4.8%) from 2018
Expenses
Up$249,551
Up $8,336 (+3.5%) from 2018
Net Income
Up$7,102
Up $3,305 (+87%) from 2018
To work for the betterment of the legal community profession and the administration of justice; to stimulate a feeling of respect, esteem and good fellowship among members; promote legal education of the legal community.
SERVICE AND EDUCATION
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $194,537 | $181,553 | ▼ $12,984 |
| Land, Buildings, and Equipment, Net | $1,765 | $448 | ▼ $1,317 |
| Cash and Non-Interest-Bearing Accounts | $50 | $50 | → $0 |
| Total Assets | $196,352 | $182,051 | ▼ $14,301 |
| Liabilities | |||
| Deferred Revenue | $71,862 | $50,631 | ▼ $21,231 |
| Accounts Payable and Accrued Expenses | $2,902 | $2,730 | ▼ $172 |
| Total Liabilities | $74,764 | $53,361 | ▼ $21,403 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $121,588 | $128,690 | ▲ $7,102 |
| Total Net Assets Fund Balance | $121,588 | $128,690 | ▲ $7,102 |
| Total Liabilities and Net Assets / Fund Balance | $196,352 | $182,051 | ▼ $14,301 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $448 | $43,912 | $44,360 |
| Buildings | $0 | - | - |
| Other Land Buildings | $0 | - | - |
| Leasehold Improvements | $0 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Lynda Minks Hood | Executive Director | FT | $93,992 | $93,992 |
| Name | Title |
|---|---|
| Marc H Harwell | Immediate Past President |
| Steven M Jacoway | President |
| John C Harrison | President-elect |
| George G Hixson | Board of Governors |
| Honorable Robert D Philyaw | Board of Governors |
| Katherine H Lentz | Board of Governors |
| Lee Ann Adams | Board of Governors |
| Richard C Rose | Board of Governors |
| Russell W Gray | Board of Governors |
| Jeffrey W Maddux | Secretary |
| Robin Miller | Treasurer |
| Stephanie Rogers | Yld Representative |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $146,467 |
| Other Expenses | $103,084 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $95,488 |
| Other Salaries and Wages | - | - | - | $37,200 |
| Occupancy | - | - | - | $26,460 |
| Office Expenses | - | - | - | $23,099 |
| Conferences and Meetings | - | - | - | $10,537 |
| Payroll Taxes | - | - | - | $9,942 |
| Fees for Services Accounting | - | - | - | $8,002 |
| All Other Expenses | - | - | - | $5,024 |
| Insurance | - | - | - | $3,895 |
| Other Employee Benefits | - | - | - | $3,837 |
| Depreciation Depletion | - | - | - | $1,317 |
| Other Expenses | - | - | - | $402 |
| Total Functional Expenses | $0 | $0 | $0 | $249,551 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $269,705 |
| Expenses per Audited Statements | $249,551 |
| Total Expenses per Form 990 | $249,551 |
| Expenses Not Reported on Form 990 | $20,154 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $20,154 |
| Fundraising Gross Income | $10,632 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Law Day | $11,657 | $6,157 | $1,337 | $4,820 |
| Golf Tourn. | $13,475 | $4,475 | - | $4,475 |
| Total Events | $36,532 | $10,632 | $20,154 | $-9,522 |
“Form 990 is prepared by an independent certified public accounting firm and submitted to the executive director for the executive committee to review before filing.”
“By laws include policy, which board members review annually.”
“Executive director's compensation is reviewed, discussed, and determined by the board of governors.”
“All documents open to public inspection are available upon request at the association office and the organizing/governing documents are available on the organization's website.”
“The process of selecting an independent auditor and overseeing the audit has not changed from the prior year.”
“The entity accounts for the effect of any uncertain tax positions based on a more likely than not threshold to the recognition of the tax positions being sustained based on the technical merits of the position under examination by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefits are estimated based on the cumulative probability assessment that aggregates the estimated tax liability for all uncertain tax positions. Tax positions for the entity include, but are not limited to, the tax-exempt status and determination of whether income is subject to unrelated business income tax. Based on its evaluation, the entity has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The entity's evaluation was performed for tax years ended december 31, 2016 through december 31, 2019, for federal income tax, the years that remain subject to examination by major jurisdictions as of december 31, 2019.”
“Direct fundraising expenses -20,154.”
“Direct fundraising expenses 20,154.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2902 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2730 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SERVICE AND EDUCATION |
| IRS990/AllOtherContributionsAmt | 0 | 13985 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5024 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LYNDA MINKS HOOD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4237563222 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 801 BROAD ST SUITE 420 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHATTANOOGA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37402 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 50 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 50 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 95488 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 10537 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 25900 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 185658 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1482 |
| IRS990/CYOtherExpensesAmt | 0 | 103084 |
| IRS990/CYOtherRevenueAmt | 0 | -5374 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 74887 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 7102 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 146467 |
| IRS990/CYTotalExpensesAmt | 0 | 249551 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 256653 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 71862 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 50631 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1317 |
| IRS990/Desc | 0 | THE LAWYER REFERRAL SERVICE IS A PUBLIC SERVICE THAT PROVIDED LAWYER REFERRAL SERVICES TO AID THE GENERAL PUBLIC NEEDING LEGAL REPRESENTATION |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8002 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RUSSELL W GRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JEFFREY W MADDUX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RICHARD C ROSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN C HARRISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARC H HARWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STEPHANIE ROGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KATHERINE H LENTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STEVEN M JACOWAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GEORGE G HIXSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROBIN MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LEE ANN ADAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | HONORABLE ROBERT D PHILYAW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | LYNDA MINKS HOOD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 93992 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT-ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | YLD REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1897 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 25900 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 20154 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 10632 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 276807 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3895 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1482 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1482 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 43912 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1765 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 448 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 44360 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 145773 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO WORK FOR THE BETTERMENT OF THE LEGAL COMMUNITY PROFESSION AND THE ADMINISTRATION OF JUSTICE; TO STIMULATE A FEELING OF RESPECT, ESTEEM AND GOOD FELLOWSHIP AMONG MEMBERS; PROMOTE LEGAL EDUCATION OF THE LEGAL COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 121588 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 128690 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -9522 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -9522 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 121588 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 128690 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 26460 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23099 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 3837 |
| IRS990/OtherExpensesGrp/Desc | 0 | SEMINARS & PUBLICATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | YOUNG LAWYER DIVISION |
| IRS990/OtherExpensesGrp/Desc | 2 | SOCIAL EVENTS & COMMITT |
| IRS990/OtherExpensesGrp/Desc | 3 | SOCIAL EVENTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 18626 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5063 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 659 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 402 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541900 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4148 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4148 |
| IRS990/OtherRevenueTotalAmt | 0 | 4148 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 37200 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 9942 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | STEVEN M JACOWAY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SEMINARS & TRAINING |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ANNUAL MTG LUNCHEON |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LAWYER REFERRAL FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 62501 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6221 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 6165 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 62501 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6221 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 6165 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SPONSORED SEMINARS AND EVENTS TO PROVIDE LEGAL EDUCATION AND WORK TOWARD BETTERMENT OF THE LEGAL PROFESSION |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | FEE DISPUTE/ARBITRATION COMMITTEE |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 191431 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1450 |
| IRS990/PYOtherExpensesAmt | 0 | 101753 |
| IRS990/PYOtherRevenueAmt | 0 | 318 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 51813 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2951 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 146210 |
| IRS990/PYTotalExpensesAmt | 0 | 247963 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 245012 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 7102 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 194537 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 181553 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 448 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 43912 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 44360 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 20154 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 249551 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 20154 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -20154 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -20154 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 276807 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENTITY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFITS ARE ESTIMATED BASED ON THE CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TAX POSITIONS FOR THE ENTITY INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. BASED ON ITS EVALUATION, THE ENTITY HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ENTITY'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED DECEMBER 31, 2016 THROUGH DECEMBER 31, 2019, FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS AS OF DECEMBER 31, 2019. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECT FUNDRAISING EXPENSES -20,154. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DIRECT FUNDRAISING EXPENSES 20,154. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 448 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 249551 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 256653 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 276807 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 269705 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 25900 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 5500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 9000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt | 0 | 11400 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 20154 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | LAW DAY |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | GOLF TOURN. |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 11657 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 13475 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 11400 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 36532 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 6157 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 4475 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 10632 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -9522 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 7077 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 8414 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 1337 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 6599 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt | 0 | 3641 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt | 0 | 1500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 11740 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND SUBMITTED TO THE EXECUTIVE DIRECTOR FOR THE EXECUTIVE COMMITTEE TO REVIEW BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BY LAWS INCLUDE POLICY, WHICH BOARD MEMBERS REVIEW ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED, DISCUSSED, AND DETERMINED BY THE BOARD OF GOVERNORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL DOCUMENTS OPEN TO PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST AT THE ASSOCIATION OFFICE AND THE ORGANIZING/GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PROCESS OF SELECTING AN INDEPENDENT AUDITOR AND OVERSEEING THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | CHATTANOOGA BAR FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 621392178 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | TN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | EDUCATIONAL PROJECTS & SCHOLARSHIPS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | CHARITABLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 801 BROAD ST SUITE 420 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | CHATTANOOGA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 37402 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 196352 |
| IRS990/TotalAssetsEOYAmt | 0 | 182051 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 196352 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.