Civic Intelligence

Baton Rouge Bar Foundation

990 • Fiscal year 2014 • EIN 72-1132406

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

PO Box 2241Baton Rouge, LA 70821-2241

(225) 344-4803

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.05x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.15x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

22nd percentile

-8.4%

Higher net margin than 22% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

80th percentile

$76,310

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 24.7% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

31st percentile

-2.9%

Faster asset growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

77th percentile

27%

Faster revenue growth than 77% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$845,350

Down $25,557 (-2.9%) from 2013

Net Assets

Down

$799,310

Down $25,826 (-3.1%) from 2013

Liabilities

Up

$46,040

Up $269 (+0.6%) from 2013

Revenue

Up

$308,782

Up $66,028 (+27%) from 2013

Expenses

Up

$334,608

Up $39,574 (+13%) from 2013

Net Income

Up

-$25,826

Up $26,454 (+51%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,005,016Liabilities 2010: $39,100Net Assets 2010: $965,9162010Assets 2011: $948,021Liabilities 2011: $57,184Net Assets 2011: $890,8372011Assets 2012: $923,474Liabilities 2012: $46,058Net Assets 2012: $877,4162012Assets 2013: $870,907Liabilities 2013: $45,771Net Assets 2013: $825,1362013Assets 2014: $845,350Liabilities 2014: $46,040Net Assets 2014: $799,3102014Assets 2015: $785,915Liabilities 2015: $27,644Net Assets 2015: $758,2712015Assets 2016: $876,566Liabilities 2016: $24,585Net Assets 2016: $851,9812016Assets 2017: $805,692Liabilities 2017: $30,997Net Assets 2017: $774,6952017Assets 2018: $801,801Liabilities 2018: $26,332Net Assets 2018: $775,4692018Assets 2019: $789,587Liabilities 2019: $42,252Net Assets 2019: $747,3352019Assets 2020: $830,446Liabilities 2020: $48,331Net Assets 2020: $782,1152020Assets 2021: $853,079Liabilities 2021: $82,548Net Assets 2021: $770,5312021Assets 2022: $900,276Liabilities 2022: $139,231Net Assets 2022: $761,0452022Assets 2023: $850,186Liabilities 2023: $43,439Net Assets 2023: $806,7472023Assets 2024: $1,142,356Liabilities 2024: $359,253Net Assets 2024: $783,1032024

Highlighted filing

2014

Assets$845,350
Liabilities$46,040
Net Assets$799,310

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $277,7032010Expenses 2011: $358,8612011Expenses 2012: $327,4862012Revenue 2013: $242,754Expenses 2013: $295,034Net Income 2013: -$52,2802013Revenue 2014: $308,782Expenses 2014: $334,608Net Income 2014: -$25,8262014Revenue 2015: $237,634Expenses 2015: $278,227Net Income 2015: -$40,5932015Revenue 2016: $337,110Expenses 2016: $243,899Net Income 2016: $93,2112016Revenue 2017: $312,230Expenses 2017: $390,841Net Income 2017: -$78,6112017Revenue 2018: $307,343Expenses 2018: $306,022Net Income 2018: $1,3212018Revenue 2019: $252,235Expenses 2019: $281,979Net Income 2019: -$29,7442019Revenue 2020: $298,524Expenses 2020: $264,776Net Income 2020: $33,7482020Revenue 2021: $253,128Expenses 2021: $267,040Net Income 2021: -$13,9122021Revenue 2022: $346,477Expenses 2022: $347,423Net Income 2022: -$9462022Revenue 2023: $519,965Expenses 2023: $478,899Net Income 2023: $41,0662023Revenue 2024: $418,069Expenses 2024: $446,801Net Income 2024: -$28,7322024

Highlighted filing

2014

Revenue$308,782
Expenses$334,608
Net Income-$25,826
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$328,884
Mission and Program Overview

Mission

Improving lives by providing legal assistance for low income families, law related education to the public and juvenile diversion programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$546,545$530,883▼ $15,662
Cash and Non-Interest-Bearing Accounts$291,978$271,728▼ $20,250
Accounts Receivable$2,000$3,065▲ $1,065
Total Assets$870,907$845,350▼ $25,557
Other Assets Total$30,384$39,674▲ $9,290
Liabilities
Other Liabilities$43,147$45,523▲ $2,376
Accounts Payable and Accrued Expenses$2,624$517▼ $2,107
Total Liabilities$45,771$46,040▲ $269
Net Assets / Fund Balance
Total Net Assets Fund Balance$825,136$799,310▼ $25,826
Total Liabilities and Net Assets / Fund Balance$870,907$845,350▼ $25,557

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$339,998$197,635$537,633
Land$150,000-$150,000
Equipment$13,764$123,801$137,565
Leasehold Improvements$27,121$22,578$49,699
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Ann K GregorieExeutive DirectorFT$76,310$76,310

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$283,338
Program Service Revenue
$0
Investment Income
$450
Other Revenue
$24,994
All Other Contributions
$24,875
Change in Net Assets
$-25,826

Audited Revenue Reconciliation

Revenue per Audited Statements
$304,725
Revenue Not Reported on Financial Statements
$4,057
Revenue Not Reported on Form 990
$20,102
Other Revenue Adjustments
$4,057
Total Revenue per Audited Statements
$324,827
Total Revenue per Form 990
$308,782
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$334,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$179,611$2,000-$181,611
Depreciation Depletion-$23,454-$23,454
Fees for Services Management$5,923$16,766-$22,689
Conferences and Meetings$22,672--$22,672
All Other Expenses$6,287$8,985-$15,272
Other Expenses$6,040$5,259-$11,299
Information Technology$9,571$163-$9,734
Insurance-$6,453-$6,453
Travel$1,094$2,086-$3,180
Total Functional Expenses$251,436$83,172$0$334,608

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$354,710
Expenses per Audited Statements$334,608
Total Expenses per Form 990$334,608
Expenses Not Reported on Form 990$20,102
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 Gross Income$39,705
Fundraising Direct Expenses$20,102
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Belly Up With the Bar$39,705$39,705$10,983$28,722
Total Events$39,705$39,705$11,683$28,022
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Grant Income$37,174
Due to Affiliate$8,349
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Several board members have a business relationship as they practice in the same law firm.

Form 990, Part VI, Section A, Line 6

Regular members of the foundation may vote and hold office.

Form 990, Part VI, Section A, Line 7A

Regular members may vote and hold office.

Form 990, Part VI, Section A, Line 7B

Changes to the organization's articles of incorporation are subject to approval by members, but no changes were made in 2013.

Form 990, Part VI, Section B, Line 11

The 990 is provided to the board via email in advance of its filing.

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

Board members are reminded to disclose conflicts when new issues arise. Forms are reviewed and updated at least annually.

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

Compensation is set by the board of directors.

Form 990, Part VI, Section C, Line 19

All forms are available upon request. Governing documents are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Baton Rouge Bar Foundation
EIN
72-1132406
Phone
2253444803
Address
PO BOX 2241, BATON ROUGE, LA 70821-2241

Signing Officer

Name
Ann K Gregorie
Title
Executive Director
Phone
2253444803
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann K Gregorie
Formed
1990
Legal Domicile
La
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
2,654

Preparer

Firm
Postlethwaite & Netterville
Address
8550 UNITED PLAZA BLVD SUITE 1001, BATON ROUGE, LA 70809
Preparer
Ralph Stephens
Phone
2259224600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Sharing of paid employees with brba - salaries: program service expenses 166,496. Management and general expenses 1,854. Fundraising expenses 0. Total expenses 168,350. Sharing of paid employees with brba - payroll taxes: program service expenses 13,115. Management and general expenses 146. Fundraising expenses 0. Total expenses 13,261.

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

On july 1, 2009, the organization adopted the recent accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. The organization's administration recognizes the effect of income tax positions only if the positions are more likely than not of being sustained. Recognized income tax positions are recorded at the largest amount that is greater than 50% likely of being realized. Changes in the recognition or measurement are reflected in the period in which the change in judgment occurs. The organization's administration does not believe that it has any uncertain tax positions. With few exceptions, the organization is no longer subject to federal, state or local tax examinations by tax authorities for years before 2011.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 20,102.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Increase in temporarily restricted net assets 4,057.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 20,102.

Raw XML AppendixShowing 400 of 504 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/BOYAmt02624
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0517
IRS990/AccountsReceivableGrp/BOYAmt02000
IRS990/AccountsReceivableGrp/EOYAmt03065
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0IMPROVING LIVES BY PROVIDING LEGAL ASSISTANCE FOR LOW INCOME FAMILIES, LAW RELATED EDUCATION TO THE PUBLIC AND JUVENILE DIVERSION PROGRAMS.
IRS990/AllOtherContributionsAmt024875
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08985
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06287
IRS990/AllOtherExpensesGrp/TotalAmt015272
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANN K GREGORIE
IRS990/BooksInCareOfDetail/PhoneNum02253444803
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2241
IRS990/BooksInCareOfDetail/USAddress/CityNm0BATON ROUGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd070801
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0291978
IRS990/CashNonInterestBearingGrp/EOYAmt0271728
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt022672
IRS990/ConferencesMeetingsGrp/TotalAmt022672
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0283338
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0450
IRS990/CYOtherExpensesAmt0334608
IRS990/CYOtherRevenueAmt024994
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-25826
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0334608
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0308782
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt023454
IRS990/DepreciationDepletionGrp/TotalAmt023454
IRS990/Desc0PRO-BONO SERVICES - PROVIDES LEGAL ASSISTANCE FOR LOW INCOME FAMILIES AND LEGAL EDUCATION, SUPPORT FOR NATURALIZATION CEREMONIES, MOCK TRIALS, ETC. YOUTH EDUCATION AND TEEN COURT.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0251436
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt016766
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt05923
IRS990/FeesForServicesManagementGrp/TotalAmt022689
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02000
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0179611
IRS990/FeesForServicesOtherGrp/TotalAmt0181611
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
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/OfficerInd0X
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/PersonNm0ROBERT J BURNS JR
IRS990/Form990PartVIISectionAGrp/PersonNm1JEANNE C COMEAUX
IRS990/Form990PartVIISectionAGrp/PersonNm2AMY LAMBERT
IRS990/Form990PartVIISectionAGrp/PersonNm3DARREL PAPILLION
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL WALSH
IRS990/Form990PartVIISectionAGrp/PersonNm5KARLI GLASCOCK JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm6LINDA LAW CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm7SHELTON DENNIS BLUNT
IRS990/Form990PartVIISectionAGrp/PersonNm8MELANIE NEWKOME JONES
IRS990/Form990PartVIISectionAGrp/PersonNm9CHRISTOPHER K JONES
IRS990/Form990PartVIISectionAGrp/PersonNm10ANN K GREGORIE
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/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/ReportableCompFromRltdOrgAmt1076310
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXEUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01990
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt020102
IRS990/FundraisingGrossIncomeAmt039705
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt0236373
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0328884
IRS990/GrossRentsGrp/RealAmt02400
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0163
IRS990/InformationTechnologyGrp/ProgramServicesAmt09571
IRS990/InformationTechnologyGrp/TotalAmt09734
IRS990/InsuranceGrp/ManagementAndGeneralAmt06453
IRS990/InsuranceGrp/TotalAmt06453
IRS990/InvestmentIncomeGrp/ExclusionAmt0450
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0450
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0344014
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0546545
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0530883
IRS990/LandBldgEquipCostOrOtherBssAmt0874897
IRS990/LegalDomicileStateCd0LA
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt022090
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IMPROVING LIVES BY PROVIDING LEGAL ASSISTANCE FOR LOW INCOME FAMILIES, LAW RELATED EDUCATION TO THE PUBLIC AND JUVENILE DIVERSION PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0825136
IRS990/NetAssetsOrFundBalancesEOYAmt0799310
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt019603
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt019603
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02400
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02400
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt030384
IRS990/OtherAssetsTotalGrp/EOYAmt039674
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1PRINTING & POSTAGE
IRS990/OtherExpensesGrp/Desc2DONATIONS
IRS990/OtherExpensesGrp/Desc3UTILITIES & REPAIRS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14028
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt211578
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt35259
IRS990/OtherExpensesGrp/ProgramServicesAmt011841
IRS990/OtherExpensesGrp/ProgramServicesAmt18397
IRS990/OtherExpensesGrp/ProgramServicesAmt26040
IRS990/OtherExpensesGrp/TotalAmt014241
IRS990/OtherExpensesGrp/TotalAmt112425
IRS990/OtherExpensesGrp/TotalAmt211578
IRS990/OtherExpensesGrp/TotalAmt311299
IRS990/OtherLiabilitiesGrp/BOYAmt043147
IRS990/OtherLiabilitiesGrp/EOYAmt045523
IRS990/OtherOrganizationDsc0FOUNDATION
IRS990/OtherRevenueMiscGrp/BusinessCd0900000
IRS990/OtherRevenueMiscGrp/BusinessCd1900000
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1INVESTMENT INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0679
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02312
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02312
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1679
IRS990/OtherRevenueTotalAmt02991
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANN K GREGORIE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0222568
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0518
IRS990/PYOtherExpensesAmt0295034
IRS990/PYOtherRevenueAmt019668
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-52280
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0295034
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0242754
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-25826
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt02400
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04712
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0283338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0222568
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0251464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0254812
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0245956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01258138
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0705
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01667
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01084
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01344
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03391
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08191
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0105698
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt020997
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010582
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt014539
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03846
IRS990ScheduleA/OtherIncome170Grp/TotalAmt049964
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.67240
IRS990ScheduleA/PublicSupportPY170Pct00.71930
IRS990ScheduleA/PublicSupportTotal170Amt0885133
IRS990ScheduleA/SubstantialContributorsTotAmt0373005
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0283338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0222568
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0251464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0254812
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0245956
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01258138
IRS990ScheduleA/TotalSupportAmt01316293
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt0339998
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0197635
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0537633
IRS990ScheduleD/EquipmentGrp/BookValueAmt013764
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123801
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0137565
IRS990ScheduleD/ExpensesNotReportedAmt020102
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0334608
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt027121
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt022578
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt049699
IRS990ScheduleD/OtherExpensesIncludedAmt020102
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt037174
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED GRANT INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATE
IRS990ScheduleD/OtherRevenueAmt020102
IRS990ScheduleD/OtherRevenuesNotIncludedAmt04057
IRS990ScheduleD/RevenueNotReportedAmt020102
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt04057
IRS990ScheduleD/RevenueSubtotalAmt0304725
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ON JULY 1, 2009, THE ORGANIZATION ADOPTED THE RECENT ACCOUNTING GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH SETS OUT A CONSISTENT FRAMEWORK TO DETERMINE THE APPROPRIATE LEVEL OF TAX RESERVES TO MAINTAIN FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S ADMINISTRATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE RECORDED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED. CHANGES IN THE RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. THE ORGANIZATION'S ADMINISTRATION DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL, STATE OR LOCAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 20,102.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 4,057.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EXPENSES 20,102.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0530883
IRS990ScheduleD/TotalExpensesPerForm990Amt0334608
IRS990ScheduleD/TotalLiabilityAmt045523
IRS990ScheduleD/TotalRevenuePerForm990Amt0308782
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0324827
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0354710
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011683
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BELLY UP WITH THE BAR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039705
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt028022
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0700
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0700
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010983
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010983
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEVERAL BOARD MEMBERS HAVE A BUSINESS RELATIONSHIP AS THEY PRACTICE IN THE SAME LAW FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REGULAR MEMBERS OF THE FOUNDATION MAY VOTE AND HOLD OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REGULAR MEMBERS MAY VOTE AND HOLD OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGES TO THE ORGANIZATION'S ARTICLES OF INCORPORATION ARE SUBJECT TO APPROVAL BY MEMBERS, BUT NO CHANGES WERE MADE IN 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS PROVIDED TO THE BOARD VIA EMAIL IN ADVANCE OF ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS ARE REMINDED TO DISCLOSE CONFLICTS WHEN NEW ISSUES ARISE. FORMS ARE REVIEWED AND UPDATED AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS SET BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL FORMS ARE AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SHARING OF PAID EMPLOYEES WITH BRBA - SALARIES: PROGRAM SERVICE EXPENSES 166,496. MANAGEMENT AND GENERAL EXPENSES 1,854. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 168,350. SHARING OF PAID EMPLOYEES WITH BRBA - PAYROLL TAXES: PROGRAM SERVICE EXPENSES 13,115. MANAGEMENT AND GENERAL EXPENSES 146. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,261.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BATON ROUGE BAR ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0720817970
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.36$0.78$0.42$0.45$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$0.52$0.48$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.14$0.76$0.35$0.35$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.08$0.77$0.25$0.27$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.05$0.78$0.30$0.26$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.04$0.75$0.25$0.28$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.03$0.78$0.31$0.31$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.77$0.31$0.39$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.85$0.34$0.24$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.03$0.76$0.24$0.28$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.05$0.80$0.31$0.33$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.83$0.24$0.30$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.05$0.88$0.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.06$0.89$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.04$0.97$0.28