Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
990 • Fiscal year 2023 • EIN 62-6043623
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 39.8% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Down$226,323
Down $55,771 (-20%) from 2022
Net Assets
Up$144,731
Up $2,358 (+1.7%) from 2022
Liabilities
Down$81,592
Down $58,129 (-42%) from 2022
Revenue
Up$262,354
Up $1,791 (+0.7%) from 2022
Expenses
Up$259,996
Up $3,356 (+1.3%) from 2022
Net Income
Down$2,358
Down $1,565 (-40%) from 2022
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 | $233,452 | $203,648 | ▼ $29,804 |
| Land, Buildings, and Equipment, Net | $2,074 | $19,125 | ▲ $17,051 |
| Accounts Receivable | $2,010 | $3,500 | ▲ $1,490 |
| Cash and Non-Interest-Bearing Accounts | $50 | $50 | → $0 |
| Total Assets | $282,094 | $226,323 | ▼ $55,771 |
| Other Assets Total | $44,508 | $0 | ▼ $44,508 |
| Liabilities | |||
| Deferred Revenue | $86,835 | $58,787 | ▼ $28,048 |
| Other Liabilities | $44,508 | $18,578 | ▼ $25,930 |
| Accounts Payable and Accrued Expenses | $8,378 | $4,227 | ▼ $4,151 |
| Total Liabilities | $139,721 | $81,592 | ▼ $58,129 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $142,373 | $144,731 | ▲ $2,358 |
| Total Net Assets Fund Balance | $142,373 | $144,731 | ▲ $2,358 |
| Total Liabilities and Net Assets / Fund Balance | $282,094 | $226,323 | ▼ $55,771 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $547 | $49,695 | $50,242 |
| Other Land Buildings | $18,578 | - | $18,578 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Lynda Minks Hood | Executive Director | FT | $104,316 | $104,316 |
| Name | Title |
|---|---|
| Lee Ann Adams | Past President |
| Honorable Robert D Philyaw | President |
| Steven E Smith | President-elect |
| Joseph C Simpson | Board of Governors |
| Katherine H Lentz | Board of Governors |
| Keith H Grant | Board of Governors |
| Logan Threadgill | Board of Governors |
| Nicole Watson | Board of Governors |
| Richard C Rose | Board of Governors |
| Zachary W England | Board of Governors |
| C Scott Johnson | Secretary |
| Robin L Miller | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $166,928 |
| Other Expenses | $93,068 |
| 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 | - | - | - | $104,316 |
| Other Salaries and Wages | - | - | - | $42,788 |
| Occupancy | - | - | - | $27,408 |
| Office Expenses | - | - | - | $20,380 |
| Conferences and Meetings | - | - | - | $14,150 |
| Payroll Taxes | - | - | - | $10,941 |
| Fees for Services Accounting | - | - | - | $10,640 |
| Other Employee Benefits | - | - | - | $8,883 |
| Advertising | - | - | - | $7,031 |
| All Other Expenses | - | - | - | $4,731 |
| Insurance | - | - | - | $4,125 |
| Information Technology | - | - | - | $2,585 |
| Depreciation Depletion | - | - | - | $1,527 |
| Other Expenses | - | - | - | $491 |
| Total Functional Expenses | $0 | $0 | $0 | $259,996 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $284,379 |
| Expenses per Audited Statements | $259,996 |
| Total Expenses per Form 990 | $259,996 |
| Expenses Not Reported on Form 990 | $24,383 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $43,230 |
| Fundraising Direct Expenses | $24,383 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Law Day Dinner | $19,350 | $19,350 | $7,501 | $11,849 |
| Golf Tourn. | $17,505 | $16,505 | $9,130 | $7,375 |
| Total Events | $47,730 | $43,230 | $24,383 | $18,847 |
| Liability | Amount |
|---|---|
| Lease Liability | $18,578 |
“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's office.”
“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 position based on a more likely than not threshold of the recognition of the tax position being sustained based on the merits of the position under examination by the applicable taxing authority. If a tax position is deemed to be uncertain, the unrecognized tax benefit is estimated based on a probability assessment. Tax positions include, but are not limited to, the tax-exempt status and determination of whether income is subject to unrelated business income tax. There were no uncertain tax positions requiring recognition in its financial statements at year-end.”
“Direct fundraising expenses -24,383.”
“Direct fundraising expenses 24,383.”
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 | 8378 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4227 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2010 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3500 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SERVICE AND EDUCATION |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7031 |
| IRS990/AllOtherContributionsAmt | 0 | 16468 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4731 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| 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 | 104316 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 14150 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 4500 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 172755 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5304 |
| IRS990/CYOtherExpensesAmt | 0 | 93068 |
| IRS990/CYOtherRevenueAmt | 0 | 20914 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 63381 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2358 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 166928 |
| IRS990/CYTotalExpensesAmt | 0 | 259996 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 262354 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 86835 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 58787 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1527 |
| 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 | 10640 |
| 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 | ROBIN L MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | HONORABLE ROBERT D PHILYAW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LEE ANN ADAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICHARD C ROSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEVEN E SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ZACHARY W ENGLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | C SCOTT JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KEITH H GRANT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | NICOLE WATSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOSEPH C SIMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KATHERINE H LENTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | LOGAN THREADGILL |
| 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 | 104316 |
| 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 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT-ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD OF GOVERNORS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD OF GOVERNORS |
| 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 | 4500 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 24383 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 43230 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 286737 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2585 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4125 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5304 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5304 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 49695 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2074 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 19125 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 68820 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 151787 |
| 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 PROFESSION AND THE ADMINISTRATION OF JUSTICE; TO STIMULATE A FEELING OF RESPECT, ESTEEM AND GOOD FELLOWSHIP AMONG MEMBERS; PROMOTE LEGAL EDUCATION OF THE COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 142373 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 144731 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 18847 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 18847 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 142373 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 144731 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 27408 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20380 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 44508 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 8883 |
| IRS990/OtherExpensesGrp/Desc | 0 | SOCIAL EVENTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 491 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 44508 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 18578 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541900 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2067 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2067 |
| IRS990/OtherRevenueTotalAmt | 0 | 2067 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 42788 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10941 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | HON ROBERT D PHILYAW |
| 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 | 50449 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 7224 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 5708 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 50449 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 7224 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 5708 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SPONSORED SEMINARS AND EVENTS TO PROVIDE LEGAL EDUCATION AND WORK TOWARD BETTERMENT OF THE LEGAL PROFESSION |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 59740 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 204187 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 700 |
| IRS990/PYOtherExpensesAmt | 0 | 93769 |
| IRS990/PYOtherRevenueAmt | 0 | -10471 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 66147 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3923 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 162871 |
| IRS990/PYTotalExpensesAmt | 0 | 256640 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 260563 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2358 |
| 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 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 5708 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 233452 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 203648 |
| 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/EquipmentGrp/BookValueAmt | 0 | 547 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 49695 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 50242 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 24383 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 259996 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 24383 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 18578 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 18578 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 18578 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE LIABILITY |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -24383 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -24383 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 286737 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENTITY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITION BASED ON A MORE LIKELY THAN NOT THRESHOLD OF THE RECOGNITION OF THE TAX POSITION BEING SUSTAINED BASED ON THE MERITS OF THE POSITION UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION IS DEEMED TO BE UNCERTAIN, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A PROBABILITY ASSESSMENT. TAX POSITIONS INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS AT YEAR-END. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECT FUNDRAISING EXPENSES -24,383. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DIRECT FUNDRAISING EXPENSES 24,383. |
| 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 | 19125 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 259996 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 18578 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 262354 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 286737 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 284379 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 4500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 1000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt | 0 | 3500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 24383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | LAW DAY DINNER |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | GOLF TOURN. |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 19350 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 17505 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 10875 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 47730 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 19350 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 16505 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 7375 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 43230 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 18847 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 7752 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 24383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 7501 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 9130 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| 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'S OFFICE. |
| 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 | 282094 |
| IRS990/TotalAssetsEOYAmt | 0 | 226323 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.