<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-14T10:10:47-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>453734675</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Michael D Patrick PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7307 N Division Street Suite 208</AddressLine1Txt>
        <CityNm>Spokane</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99208</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>916187659</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Spokane County Bar Association</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPOK</BusinessNameControlTxt>
      <PhoneNum>5094772665</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1116 W Broadway Annex 4th Floor</AddressLine1Txt>
        <CityNm>Spokane</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99260</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>EMILY K ARNESON</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-07-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>EMILY K</PersonFirstNm>
        <PersonLastNm>ARNESON</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michael D Patrick</PreparerPersonNm>
      <PTIN>P00996843</PTIN>
      <PhoneNum>5093155760</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <USAddress>
        <AddressLine1Txt>1116 W Broadway Annex 4th Floor</AddressLine1Txt>
        <CityNm>Spokane</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>992600030</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>424972</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>www.spokanebar.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1982</FormationYr>
      <ActivityOrMissionDesc>PROMOTE COOPERATION, CAMARADERIE, AND CONTINUING EDUCATION AMONG ITS MEMBERS, AS WELL AS PROVIDING RESOURCES AND OPPORTUNITIES TO SERVE THE PUBLIC INTEREST.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>10</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>10</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>6</TotalEmployeeCnt>
      <TotalGrossUBIAmt>2653</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>358538</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>424243</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>96</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>350</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>358634</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>424593</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>176239</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>169559</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>36715</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>134231</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>197668</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>310470</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>367227</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>48164</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>57366</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>319615</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>337710</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>46404</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>3771</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>273211</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>333939</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>IT IS THE MISSION OF THE SPOKANE COUNTY BAR ASSOCIATION TO ENHANCE THEINTEGRITY AND COMPETENCE OF THE LEGAL COMMUNITY AND TO PURSUE GREATERACCESS TO JUSTICE FOR ALL COUNTY RESIDENTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>CONTINUING LEGAL EDUCATION - ORGANIZED TO BENEFIT MEMBERS OF THE LEGALPROFESSION THROUGH EDUCATIONAL SEMINARS, WEBCASTS AND CONFERENCES. THEASSOCIATION STRIVES TO PROVIDE SEMINARS OF THE HIGHEST QUALITY,UTILIZING LOCAL TALENT WHILE KEEPING REGISTRATION COSTS AT A MINIMUM.DIGITAL RECORDINGS OF SEMINARS ARE AVAILABLE FOR PURCHASE ON THE ASSOCIATION'S WEBSITE.GAL TRAINING - ORGANIZED TO SUPPORT GUARDIAN AD LITEM PROFESSIONALSWITH EDUCATIONAL TRAINING AND RESOURCES.NEWSLETTER - ALL MEMBERS RECEIVE THE CALENDAR CALL NEWSLETTER, ISSUEDTWICE MONTHLY, EITHER BY MAIL OR DIGITALLY. MANY MEMBERS RECEIVE THEDIGITAL VERSION VIA E-MAIL.THE CALENDAR CALL CONTAINS CLE NOTICES MEETING NOTICES ANDANNOUNCEMENTS, EMPLOYMENT OPPORTUNITIES, FEDERAL, STATE AND COUNTYCOURT INFORMATION AND OTHER IMPORTANT DATA THAT IS VITAL TO THEPRACTICE OF LAW.ONLINE ACCESS TO SPOKANE COUNTY COURT DOCUMENTS - THE SPOKANE COUNTYBAR ASSOCIATION HAS WORKED TOWARD THE GOAL OF HAVING SPOKANE COUNTYSUPERIOR COURT DOCUMENTS AVAILABLE ONLINE.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>LAWYER REFERRAL SERVICES, PRO BONO SERVICES, AND OTHER SOCIAL AND NETWORKING PROGRAMS: LAWYER REFERRAL SERVICE - THE ASSOCIATION PROVIDES A "LAWYER REFERRAL SERVICE" FOR THE PUBLIC.VOLUNTEER LEGAL SERVICES - THE ASSOCIATION PROMOTES PRO BONO LEGAL SERVICES FOR MEMBERS OF THE COMMUNITY WHO ARE LIVING IN POVERTY. ONLINE ACCESS TO AN UP-TO-DATE SPOKANE COUNTY COURT FAMILY LAW MEDIATOR ROSTER FOR THE CONVENIENCE OF THE GENERAL PUBLIC. OTHER FUNCTIONS - THE ASSOCIATION ALSO SPONSORS OTHER FUNCTIONS AND EVENTS WHICH BENEFITS THE HEALTH AND WELLBEING OF THE BAR AS A WHOLE: REGULAR BAR LUNCHEONS ARE OFFERED FEATURING KEYNOTE SPEAKERS MEMBERS OF THE JUDICIARY OR COMMUNITY LEADERS.THE ANNUAL PROFESSIONALISM DINNER HONORS A MEMBER OF THE LEGALCOMMUNITY WHO EXHIBITS THE HIGHEST STANDARDS OF ETHICS AND PROFESSIONALISM AND HONORS MEMBERS OF BAR WHO HAVE BEEN PRACTICING FOR 50 YEARS.THE ANNUAL HOLIDAY PARTY AND VLP SILENT AUCTION IS A FAVORITE OF THELOCAL MEMBERSHIP. THE PARTY PROVIDES THE MEMBERSHIP AN OPPORTUNITY TOMEET LONG-TIME FRIENDS AND SPREAD SOME GOOD CHEER. THE SILENT AUCTIONIS A SUCCESSFUL FUNDRAISER FOR THE VOLUNTEER LAWYERS PROGRAM, A RELATED501(C)3 ORGANIZATION.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>PRACTICE AREA SUPPORT AND COMMITTEE INVOLVEMENT. SCBA MEMBERS AREINVITED TO AFFILIATE WITH "SECTIONS OF THE ASSOCIATION THAT CONCERNSIMILAR PRACTICE AREAS, INTERESTS, OR INDUSTRY EXPERIENCE. MEMBERSHIPIN PRACTICE AREA SECTIONS PROMOTES CAMARADERIE, NETWORKING, ANDFELLOWSHIP IN THE LEGAL PROFESSION. THE ASSOCIATION MAINTAINS THEFOLLOWING ACTIVE SECTIONS: YOUNG LAWYERS DIVISION, INDIAN LAW SECTION, INTELLECTUAL PROPERTY SECTION, DIVERSITY SECTION, FAMILY LAW SECTION, SOLO &amp; SMALL PRACTICE SECTION AND ELDER DISABILITY AND ESTATE PLANNING SECTION.ADDITIONAL ACCOMPLISHMENTS OF THE DIVERSITY SECTION AND THE YOUNGLAWYERS DIVISION ARE AS FOLLOWS: THE DIVERSITY SECTION: THE MISSION OFTHE DIVERSITY SECTION IS TO PROMOTE DIVERSITY IN THE LOCAL LEGALCOMMUNITY AND ENSURE EQUAL OPPORTUNITY AND INCLUSION FOR SPOKANEATTORNEYS REGARDLESS OF RACE, COLOR, RELIGION, NATIONAL ORIGIN, GENDER,SEXUAL ORIENTATION,VETERAN STATUS, PRACTICE AREA, AGE AND DISABILITY IN THE MEMBERSHIP, LEADERSHIP AND ACTIVITIES OF THE SPOKANE COUNTY BAR ASSOCIATION. TH0ROUGH COLLABORATION WITH THE GONZAGA UNIVERSITY SCHOOL OF LAW AND OTHER ORGANIZATIONS, THE DIVERSITY SECTION IS COMMITTED TO PROMOTING INCLUSIVENESS THROUGH ONGOING EFFORTS FOCUSING ON RECRUITMENT AND RETENTION OF DIVERSE ATTORNEYS WITHIN THE LOCAL BAR ASSOCIATION ANDJUDICIAL SYSTEM. THE YOUNG LAWYERS DIVISION: THE MISSION OF THE YLD ISTO PROVIDE NETWORKING, MENTORSHIP, AND PROFESSIONAL SUPPORT TO THOSEBEGTNNING THEIR LEGAL CAREERS IN SPOKANE, REPRESENT THE INTERESTS OF NEW AND YOUNG LAWYERS TO THE COUNTY AND STATE BAR ASSOCIATIONS, ANDPROMOTE SOCIAL AND SERVICE OPPORTUNITIES IN ORDER TO CREATE A BETTERCONNECTED AND MORE COLLEGIAL LEGAL COMMUNITY. MEMBERS OF THE SCBA WHOARE UNDER THE AGE OF 36 OR WITHIN THE FIRST FIVE YEARS OF PRACTICE(WHICHEVER OCCURS LATER) ARE AUTOMATICALLY MEMBERS OF THE YLD WITHOUTFURTHER DUES OR REGISTRATION.</Desc>
      </ProgSrvcAccomActy3Grp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="IRS990ScheduleC">true</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRSScheduleD">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="IRS990ScheduleR">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="IRS990ScheduleR">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="IRS990ScheduleR">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>6</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>10</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>10</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Spokane County Bar Association</PersonNm>
        <PhoneNum>5094772665</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1116 W Broadway Annex 4th Floor</AddressLine1Txt>
          <CityNm>Spokane</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>99260</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEN ZIGLER</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICHOLAS J PONTAROLO</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EMILY K ARNESON</PersonNm>
        <TitleTxt>President Elect</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DARREN M DIGIACINTO</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MORGAN MAXEY</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD L MOUNT</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ADAM MCGERTY</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CATHERINE KARDONG</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEANNA WILLMAN</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HILARY HIBBELN</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOANNA PURYEAR</PersonNm>
        <TitleTxt>YLD PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LISA DICKINSON</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <TotalContributionsAmt>0</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Courthouse Badge Income</Desc>
        <BusinessCd>561499</BusinessCd>
        <TotalRevenueColumnAmt>42033</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>42033</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Donations</Desc>
        <BusinessCd>541900</BusinessCd>
        <TotalRevenueColumnAmt>23991</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>23991</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Event Contributions</Desc>
        <BusinessCd>541900</BusinessCd>
        <TotalRevenueColumnAmt>28332</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>28332</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Membership Dues</Desc>
        <BusinessCd>541900</BusinessCd>
        <TotalRevenueColumnAmt>110580</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>110580</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>VLP - Income</Desc>
        <BusinessCd>561499</BusinessCd>
        <TotalRevenueColumnAmt>165456</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>165456</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>53851</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>51198</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>2653</UnrelatedBusinessRevenueAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>424243</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>729</TotalRevenueColumnAmt>
        <ExclusionAmt>729</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </RoyaltiesRevenueGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetRentalIncomeOrLossGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>379</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>-379</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-379</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-379</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>424593</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>421211</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>2653</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>729</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>0</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>142914</TotalAmt>
        <ProgramServicesAmt>114331</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14292</ManagementAndGeneralAmt>
        <FundraisingAmt>14291</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>2500</TotalAmt>
        <ProgramServicesAmt>2000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>250</ManagementAndGeneralAmt>
        <FundraisingAmt>250</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>24145</TotalAmt>
        <ProgramServicesAmt>19316</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2415</ManagementAndGeneralAmt>
        <FundraisingAmt>2414</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>0</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>0</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>0</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>2667</TotalAmt>
        <ProgramServicesAmt>2134</ProgramServicesAmt>
        <ManagementAndGeneralAmt>267</ManagementAndGeneralAmt>
        <FundraisingAmt>266</FundraisingAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>199</TotalAmt>
        <ProgramServicesAmt>159</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20</ManagementAndGeneralAmt>
        <FundraisingAmt>20</FundraisingAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>782</TotalAmt>
        <ProgramServicesAmt>626</ProgramServicesAmt>
        <ManagementAndGeneralAmt>78</ManagementAndGeneralAmt>
        <FundraisingAmt>78</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>40092</TotalAmt>
        <ProgramServicesAmt>32074</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4009</ManagementAndGeneralAmt>
        <FundraisingAmt>4009</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Meals &amp; Entertainment</Desc>
        <TotalAmt>55128</TotalAmt>
        <ProgramServicesAmt>44102</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5513</ManagementAndGeneralAmt>
        <FundraisingAmt>5513</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Professional Fees</Desc>
        <TotalAmt>30006</TotalAmt>
        <ProgramServicesAmt>24005</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3001</ManagementAndGeneralAmt>
        <FundraisingAmt>3000</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Rent Expense</Desc>
        <TotalAmt>13435</TotalAmt>
        <ProgramServicesAmt>10748</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1344</ManagementAndGeneralAmt>
        <FundraisingAmt>1343</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Dues &amp; Subscriptions</Desc>
        <TotalAmt>12380</TotalAmt>
        <ProgramServicesAmt>9904</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1238</ManagementAndGeneralAmt>
        <FundraisingAmt>1238</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>42979</TotalAmt>
        <ProgramServicesAmt>34385</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4301</ManagementAndGeneralAmt>
        <FundraisingAmt>4293</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>367227</TotalAmt>
        <ProgramServicesAmt>293784</ProgramServicesAmt>
        <ManagementAndGeneralAmt>36728</ManagementAndGeneralAmt>
        <FundraisingAmt>36715</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>109356</BOYAmt>
        <EOYAmt>124953</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>172360</BOYAmt>
        <EOYAmt>197131</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>4065</BOYAmt>
        <EOYAmt>1731</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>493</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>7824</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>5898</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>3087</BOYAmt>
        <EOYAmt>1926</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <EOYAmt>0</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>30254</BOYAmt>
        <EOYAmt>11969</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>319615</BOYAmt>
        <EOYAmt>337710</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>10309</BOYAmt>
        <EOYAmt>3771</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>36084</BOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>11</BOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>46404</BOYAmt>
        <EOYAmt>3771</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>266662</BOYAmt>
        <EOYAmt>327390</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>6549</BOYAmt>
        <EOYAmt>6549</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>273211</BOYAmt>
        <EOYAmt>333939</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>319615</BOYAmt>
        <EOYAmt>337710</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>57366</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>3362</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="IRS990ScheduleC" softwareId="22015553" softwareVersionNum="2022v5.0">
      <Form1120POLFiledInd>false</Form1120POLFiledInd>
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="22015553" softwareVersionNum="2022v5.0">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>4685</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4084</DepreciationAmt>
        <BookValueAmt>601</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>3139</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1814</DepreciationAmt>
        <BookValueAmt>1325</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1926</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BAR ASSOCIATION IS MADE UP OF MEMBERS WHO PAY DUES FOR THEIR ASSOCIATION, WITH A GOAL, TO PROMOTE COOPERATION AND CAMARADERIE WITHIN THE MEMBERSHIP. MEMBERS RECEIVE A DTSCOUNT FOR CLE PROGRAMS.THE TYPES OF MEMBERS ARE AS FOLLOWS:GENERAL MEMBERSASSOCIATE MEMBERSREGISTERED PARALEGALSGOVERNMENT/PUBLIC SERVICE MEMBERSLAW STUDENTSHONORARY MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>VOTING MEMBERS OF THE ASSOCIATION ELECT OFFICERS AND TRUSTEES TO THE BOARDOF TRUSTEES EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO MEMBERSHIP DUES MUST BE APPROVED BY THE ASSOCIATION MEMBERSHIP.THE BOARD OF TRUSTEES OVERSEES THE FINANCES AND ACTIVITIES OF THEORGANIZATION AND MAY MAKE RECOMMENDATIONS TO THE MEMBERSHIP CONCERNING DUESCHANGES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND A KEY EMPLOYEE REVIEW THE 990 DRAFT IN DETAIL BEFORE IT ISFILED. A COPY OF THE COMPLETED RETURN IS AVAILABLE FOR ANY BOARD MEMBER TOREVIEW UPON REOUEST. BOARD MEMBERS ARE NOTIFIED BY EMAIL AND/OR AT AREGULARLY SCHEDULED MEETING THAT THE RETURN HAS BEEN FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS ARE TRAINED ON THE CONTENTS OF THE CONFLICT OF INTERESTPOLICY ANNUALLY, AND ARE REQUIRED TO SIGN AN ACKNOWLEDGMENT FORM.IF ISSUESARISE DURING THE FISCAL YEAR THAT MAY REPRESENT A CONFLICT, THE POLICY IS FOLLOWED WITH ALL RELEVANT ACTIONS RECORDED IN MEETING MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES REVIEWS THE COMPENSATTON OF EMPLOYEES ANNUALLY AND APPROVES ANY SALARY ADJUSTMENTS AND BONUSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST AND POSTED ON PUBLIC WEBSITES SUCH ASWWW. GUIDESTAR. ORG.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Automobile Expense: Column (A) - Total = $119; Column (B) - Program Services = $95; Column (C) - Management &amp; General = $12; Column (D) - Fundraising = $12</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>B&amp;O Taxes: Column (A) - Total = $962; Column (B) - Program Services = $770; Column (C) - Management &amp; General = $96; Column (D) - Fundraising = $96</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Service Charges: Column (A) - Total = $973; Column (B) - Program Services = $778; Column (C) - Management &amp; General = $98; Column (D) - Fundraising = $97</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>CLE Expense: Column (A) - Total = $2069; Column (B) - Program Services = $1655; Column (C) - Management &amp; General = $207; Column (D) - Fundraising = $207</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Courhouse Badge Expenses: Column (A) - Total = $4522; Column (B) - Program Services = $3618; Column (C) - Management &amp; General = $452; Column (D) - Fundraising = $452</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Donations: Column (A) - Total = $800; Column (B) - Program Services = $640; Column (C) - Management &amp; General = $80; Column (D) - Fundraising = $80</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment Rental: Column (A) - Total = $96; Column (B) - Program Services = $77; Column (C) - Management &amp; General = $10; Column (D) - Fundraising = $9</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Gifts: Column (A) - Total = $1281; Column (B) - Program Services = $1025; Column (C) - Management &amp; General = $128; Column (D) - Fundraising = $128</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Internet Expense: Column (A) - Total = $3152; Column (B) - Program Services = $2522; Column (C) - Management &amp; General = $315; Column (D) - Fundraising = $315</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Licenses &amp; Permits: Column (A) - Total = $98; Column (B) - Program Services = $78; Column (C) - Management &amp; General = $10; Column (D) - Fundraising = $10</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Lunch &amp; Learn: Column (A) - Total = $526; Column (B) - Program Services = $421; Column (C) - Management &amp; General = $53; Column (D) - Fundraising = $52</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Merchant Fees: Column (A) - Total = $11188; Column (B) - Program Services = $8950; Column (C) - Management &amp; General = $1119; Column (D) - Fundraising = $1119</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Parking: Column (A) - Total = $4675; Column (B) - Program Services = $3740; Column (C) - Management &amp; General = $468; Column (D) - Fundraising = $467</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Postage and Shipping: Column (A) - Total = $302; Column (B) - Program Services = $242; Column (C) - Management &amp; General = $30; Column (D) - Fundraising = $30</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Printing and Publications: Column (A) - Total = $1411; Column (B) - Program Services = $1129; Column (C) - Management &amp; General = $141; Column (D) - Fundraising = $141</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Repair &amp; Maintenance: Column (A) - Total = $127; Column (B) - Program Services = $102; Column (C) - Management &amp; General = $13; Column (D) - Fundraising = $12</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies: Column (A) - Total = $4726; Column (B) - Program Services = $3781; Column (C) - Management &amp; General = $473; Column (D) - Fundraising = $472</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone: Column (A) - Total = $2482; Column (B) - Program Services = $1986; Column (C) - Management &amp; General = $248; Column (D) - Fundraising = $248</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Training: Column (A) - Total = $1543; Column (B) - Program Services = $1234; Column (C) - Management &amp; General = $155; Column (D) - Fundraising = $154</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>YLD Expense: Column (A) - Total = $1927; Column (B) - Program Services = $1542; Column (C) - Management &amp; General = $193; Column (D) - Fundraising = $192</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR" softwareId="22015553" softwareVersionNum="2022v5.0">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Spokane County Bar VLP</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1116 W Broadway - Annex 4TH Floor</AddressLine1Txt>
          <CityNm>Spokane</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>99260</ZIPCd>
        </USAddress>
        <EIN>911672289</EIN>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
