Civic Intelligence

Chattanooga Bar Association

990 • Fiscal year 2022 • EIN 62-6043623

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 28, 2023

801 Broad St Suite 420Chattanooga, TN 37402

(423) 756-3222

Siviq Scores

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

Liabilities / Assets

91st percentile

0.50x

Higher debt load relative to assets than 91% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

93rd percentile

0.54x

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

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Net Margin

48th percentile

1.5%

Higher net margin than 48% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Top Officer Pay

96th percentile

$98,849

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 37.9% of source-year revenue.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Asset Growth

87th percentile

37%

Faster asset growth than 87% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

41st percentile

3.2%

Faster revenue growth than 41% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$282,094

Up $76,484 (+37%) from 2021

Net Assets

Up

$142,373

Up $3,923 (+2.8%) from 2021

Liabilities

Up

$139,721

Up $72,561 (+108%) from 2021

Revenue

Up

$260,563

Up $8,114 (+3.2%) from 2021

Expenses

Up

$256,640

Up $6,751 (+2.7%) from 2021

Net Income

Up

$3,923

Up $1,363 (+53%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $152,272Liabilities 2011: $75,141Net Assets 2011: $77,1312011Assets 2012: $164,875Liabilities 2012: $82,052Net Assets 2012: $82,8232012Assets 2013: $179,209Liabilities 2013: $87,391Net Assets 2013: $91,8182013Assets 2014: $172,708Liabilities 2014: $74,176Net Assets 2014: $98,5322014Assets 2015: $195,998Liabilities 2015: $81,575Net Assets 2015: $114,4232015Assets 2016: $189,238Liabilities 2016: $69,729Net Assets 2016: $119,5092016Assets 2017: $174,061Liabilities 2017: $49,522Net Assets 2017: $124,5392017Assets 2018: $196,352Liabilities 2018: $74,764Net Assets 2018: $121,5882018Assets 2019: $182,051Liabilities 2019: $53,361Net Assets 2019: $128,6902019Assets 2020: $205,786Liabilities 2020: $69,896Net Assets 2020: $135,8902020Assets 2021: $205,610Liabilities 2021: $67,160Net Assets 2021: $138,4502021Assets 2022: $282,094Liabilities 2022: $139,721Net Assets 2022: $142,3732022Assets 2023: $226,323Liabilities 2023: $81,592Net Assets 2023: $144,7312023Assets 2024: $315,467Liabilities 2024: $173,255Net Assets 2024: $142,2122024

Highlighted filing

2022

Assets$282,094
Liabilities$139,721
Net Assets$142,373

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $209,184Expenses 2011: $209,055Net Income 2011: $1292011Revenue 2012: $227,443Expenses 2012: $221,751Net Income 2012: $5,6922012Revenue 2013: $237,835Expenses 2013: $228,840Net Income 2013: $8,9952013Revenue 2014: $251,032Expenses 2014: $244,318Net Income 2014: $6,7142014Revenue 2015: $263,732Expenses 2015: $247,841Net Income 2015: $15,8912015Revenue 2016: $236,238Expenses 2016: $231,152Net Income 2016: $5,0862016Revenue 2017: $247,944Expenses 2017: $242,914Net Income 2017: $5,0302017Revenue 2018: $245,012Expenses 2018: $241,215Net Income 2018: $3,7972018Revenue 2019: $256,653Expenses 2019: $249,551Net Income 2019: $7,1022019Revenue 2020: $250,382Expenses 2020: $243,182Net Income 2020: $7,2002020Revenue 2021: $252,449Expenses 2021: $249,889Net Income 2021: $2,5602021Revenue 2022: $260,563Expenses 2022: $256,640Net Income 2022: $3,9232022Revenue 2023: $262,354Expenses 2023: $259,996Net Income 2023: $2,3582023Revenue 2024: $266,703Expenses 2024: $269,222Net Income 2024: -$2,5192024

Highlighted filing

2022

Revenue$260,563
Expenses$256,640
Net Income$3,923
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 28, 2023
Return Version
2022v5.0
Gross Receipts
$301,867
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$201,525$233,452▲ $31,927
Land, Buildings, and Equipment, Net$4,035$2,074▼ $1,961
Accounts Receivable-$2,010-
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$205,610$282,094▲ $76,484
Other Assets Total$0$44,508▲ $44,508
Liabilities
Deferred Revenue$65,762$86,835▲ $21,073
Other Liabilities$0$44,508▲ $44,508
Accounts Payable and Accrued Expenses$1,398$8,378▲ $6,980
Total Liabilities$67,160$139,721▲ $72,561
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,450$142,373▲ $3,923
Total Net Assets Fund Balance$138,450$142,373▲ $3,923
Total Liabilities and Net Assets / Fund Balance$205,610$282,094▲ $76,484

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,074$48,168$50,242
Other Assets Org$44,508--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynda Minks HoodExecutive DirectorFT$98,849$98,849

Board Members and Trustees

NameTitle
Jeffrey W MadduxImmediate Past President
Lee Ann AdamsPresident
Honorable Robert D PhilyawPresident-elect
C Scott JohnsonBoard of Governors
Joe SimpsonBoard of Governors
Mark LitchfordBoard of Governors
Melody ShekariBoard of Governors
Nicole O WatsonBoard of Governors
Richard C RoseBoard of Governors
Zack EnglandBoard of Governors
Steven E SmithSecretary
Robin MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$204,187
Program Service Revenue
$66,147
Investment Income
$700
Other Revenue
$-10,471
All Other Contributions
$11,543
Change in Net Assets
$3,923

Audited Revenue Reconciliation

Revenue per Audited Statements
$301,867
Revenue Not Reported on Financial Statements
$-41,304
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-41,304
Total Revenue per Audited Statements
$301,867
Total Revenue per Form 990
$260,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$162,871
Other Expenses$93,769
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$98,849
Other Salaries and Wages---$44,626
Occupancy---$27,760
Office Expenses---$15,392
Payroll Taxes---$10,396
Other Employee Benefits---$9,000
Fees for Services Accounting---$7,338
Conferences and Meetings---$4,523
All Other Expenses---$4,497
Insurance---$3,810
Depreciation Depletion---$1,961
Other Expenses---$225
Total Functional Expenses$0$0$0$256,640

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$297,944
Expenses per Audited Statements$256,640
Total Expenses per Form 990$256,640
Expenses Not Reported on Form 990$41,304
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$41,304
Fundraising Gross Income$21,988
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
125th Anniversary$42,500-$25,102-
Golf Tourn.$16,552$13,552$9,115$4,437
Total Events$69,488$21,988$41,304$-19,316
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
Lease Liability$44,508
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

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.

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

By laws include policy, which board members review annually.

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

Executive director's compensation is reviewed, discussed, and determined by the board of governors.

Form 990, Part VI, Section C, Line 19

All documents open to public inspection are available upon request at the association's office.

Filing and Contact Details

Filer

Filer Name
Chattanooga Bar Association
EIN
62-6043623
Phone
4237563222
Address
801 BROAD ST SUITE 420, CHATTANOOGA, TN 37402

Signing Officer

Name
Lee Ann Adams
Title
President
Phone
4237565171
Signed
2023-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Ann Adams
Formed
1897
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
0

Preparer

Firm
Johnson Murphey & Wright Pc
Address
301 NORTH MARKET STREET, CHATTANOOGA, TN 37405
Preparer
Brian Wright CPA
Phone
4237561170
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process of selecting an independent auditor and overseeing the audit has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

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, 2019 through december 31, 2022, for federal income tax, the years that remain subject to examination by major jurisdictions as of december 31, 2022.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct fundraising expenses -41,304.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 41,304.

Raw XML AppendixShowing 400 of 474 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01398
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08378
IRS990/AccountsReceivableGrp/EOYAmt02010
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SERVICE AND EDUCATION
IRS990/AllOtherContributionsAmt011543
IRS990/AllOtherExpensesGrp/TotalAmt04497
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LYNDA MINKS HOOD
IRS990/BooksInCareOfDetail/PhoneNum04237563222
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0801 BROAD ST SUITE 420
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHATTANOOGA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037402
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt050
IRS990/CashNonInterestBearingGrp/EOYAmt050
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt098849
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt04523
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt047500
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0204187
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0700
IRS990/CYOtherExpensesAmt093769
IRS990/CYOtherRevenueAmt0-10471
IRS990/CYProgramServiceRevenueAmt066147
IRS990/CYRevenuesLessExpensesAmt03923
IRS990/CYSalariesCompEmpBnftPaidAmt0162871
IRS990/CYTotalExpensesAmt0256640
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0260563
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt065762
IRS990/DeferredRevenueGrp/EOYAmt086835
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01961
IRS990/Desc0THE LAWYER REFERRAL SERVICE IS A PUBLIC SERVICE THAT PROVIDED LAWYER REFERRAL SERVICES TO AID THE GENERAL PUBLIC NEEDING LEGAL REPRESENTATION
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt07338
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0JEFFREY W MADDUX
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBIN MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm2HONORABLE ROBERT D PHILYAW
IRS990/Form990PartVIISectionAGrp/PersonNm3LEE ANN ADAMS
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD C ROSE
IRS990/Form990PartVIISectionAGrp/PersonNm5STEVEN E SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm6ZACK ENGLAND
IRS990/Form990PartVIISectionAGrp/PersonNm7C SCOTT JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm8MARK LITCHFORD
IRS990/Form990PartVIISectionAGrp/PersonNm9NICOLE O WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm10JOE SIMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm11MELODY SHEKARI
IRS990/Form990PartVIISectionAGrp/PersonNm12LYNDA MINKS HOOD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1298849
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD OF GOVERNORS
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD OF GOVERNORS
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD OF GOVERNORS
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD OF GOVERNORS
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD OF GOVERNORS
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD OF GOVERNORS
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD OF GOVERNORS
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01897
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt047500
IRS990/FundraisingDirectExpensesAmt041304
IRS990/FundraisingGrossIncomeAmt021988
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0301867
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt03810
IRS990/InvestmentIncomeGrp/ExclusionAmt0700
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0700
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt048168
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04035
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02074
IRS990/LandBldgEquipCostOrOtherBssAmt050242
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0145144
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO WORK FOR THE BETTERMENT OF THE LEGAL 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0138450
IRS990/NetAssetsOrFundBalancesEOYAmt0142373
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-19316
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-19316
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0138450
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0142373
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt027760
IRS990/OfficeExpensesGrp/TotalAmt015392
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt044508
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09000
IRS990/OtherExpensesGrp/Desc0SEMINARS & PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1SOCIAL EVENTS & COMMITT
IRS990/OtherExpensesGrp/Desc2YOUNG LAWYER DIVISION
IRS990/OtherExpensesGrp/Desc3SOCIAL EVENTS
IRS990/OtherExpensesGrp/TotalAmt018566
IRS990/OtherExpensesGrp/TotalAmt15291
IRS990/OtherExpensesGrp/TotalAmt24406
IRS990/OtherExpensesGrp/TotalAmt3225
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt044508
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08845
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08845
IRS990/OtherRevenueTotalAmt08845
IRS990/OtherSalariesAndWagesGrp/TotalAmt044626
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt010396
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LEE ANN ADAMS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/Desc0SEMINARS & TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL MTG LUNCHEON
IRS990/ProgramServiceRevenueGrp/Desc2LAWYER REFERRAL FEES
IRS990/ProgramServiceRevenueGrp/Desc3JUDGE RETIREMENT CELEB
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt053226
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15421
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt053226
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15421
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33000
IRS990/ProgSrvcAccomActy2Grp/Desc0SPONSORED SEMINARS AND EVENTS TO PROVIDE LEGAL EDUCATION AND WORK TOWARD BETTERMENT OF THE LEGAL PROFESSION
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0182622
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt073
IRS990/PYOtherExpensesAmt091703
IRS990/PYOtherRevenueAmt025011
IRS990/PYProgramServiceRevenueAmt044743
IRS990/PYRevenuesLessExpensesAmt02560
IRS990/PYSalariesCompEmpBnftPaidAmt0158186
IRS990/PYTotalExpensesAmt0249889
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0252449
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt03923
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0201525
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0233452
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02074
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048168
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050242
IRS990ScheduleD/ExpensesNotReportedAmt041304
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0256640
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt044508
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt041304
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044508
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-41304
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-41304
IRS990ScheduleD/RevenueSubtotalAmt0301867
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2019 THROUGH DECEMBER 31, 2022, FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS AS OF DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES -41,304.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 41,304.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02074
IRS990ScheduleD/TotalBookValueOtherAssetsAmt044508
IRS990ScheduleD/TotalExpensesPerForm990Amt0256640
IRS990ScheduleD/TotalLiabilityAmt044508
IRS990ScheduleD/TotalRevenuePerForm990Amt0260563
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0301867
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0297944
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt047500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt042500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt03000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt02000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt041304
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0125TH ANNIVERSARY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURN.
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt042500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016552
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt010436
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt069488
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt013552
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08436
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021988
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-19316
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt07087
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt041304
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt025102
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09115
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 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/ExplanationTxt1BY LAWS INCLUDE POLICY, WHICH BOARD MEMBERS REVIEW ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED, DISCUSSED, AND DETERMINED BY THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS OPEN TO PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST AT THE ASSOCIATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS OF SELECTING AN INDEPENDENT AUDITOR AND OVERSEEING THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHATTANOOGA BAR FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0621392178
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATIONAL PROJECTS & SCHOLARSHIPS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0CHARITABLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0801 BROAD ST SUITE 420
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHATTANOOGA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd037402
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.15$1.73$1.42$2.67$2.69$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.26$0.82$1.45$2.62$2.60$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.82$1.40$1.42$2.61$2.57$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.06$0.67$1.38$2.52$2.50$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.70$1.36$2.50$2.43$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.82$0.53$1.29$2.57$2.50$0.07
2018Summary only. Only limited summary data is available for this year.$1.96$0.75$1.22$2.45$2.41$0.04
2017Summary only. Only limited summary data is available for this year.$1.74$0.50$1.25$2.48$2.43$0.05
2016Summary only. Only limited summary data is available for this year.$1.89$0.70$1.20$2.36$2.31$0.05
2015Summary only. Only limited summary data is available for this year.$1.96$0.82$1.14$2.64$2.48$0.16
2014Summary only. Only limited summary data is available for this year.$1.73$0.74$0.99$2.51$2.44$0.07
2013Summary only. Only limited summary data is available for this year.$1.79$0.87$0.92$2.38$2.29$0.09
2012Summary only. Only limited summary data is available for this year.$1.65$0.82$0.83$2.27$2.22$0.06
2011Summary only. Only limited summary data is available for this year.$1.52$0.75$0.77$2.09$2.09$0.00