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        <ExplanationTxt>THE DENVER BAR ASSOCIATION PROVIDES REIMBURSEMENT FOR THE SPOUSES OF THE PRESIDENT AND THE EXECUTIVE DIRECTOR TO ATTEND TWO AMERICAN BAR ASSOCIATION CONFERENCES EACH YEAR.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE JOINT MANAGEMENT COMMITTEE OF THE DENVER BAR ASSOCIATION, COLORADO BAR ASSOCIATION AND CONTINUING LEGAL EDUCATION (D.B.A. CBA/CLE), WHICH INCLUDES DENVER BAR ASSOCIATION OFFICERS. THEY REVIEW PERFORMANCE, COMPARE THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE TO OTHERS IN SIMILAR POSITIONS IN THE INDUSTRY AND DECIDE ANNUALLY THE CURRENT YEAR'S COMPENSATION PACKAGE. THIS IS DOCUMENTED BY LETTER TO THE EXECUTIVE DIRECTOR. ALL OTHER KEY EMPLOYEES' SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ASSOCIATION HAS MEMBERS SINCE THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROVIDE SUPPORT TO ITS MEMBERS, WHO ARE PART OF THE LEGAL COMMUNITY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>BOARD OF TRUSTEES MEMBERS ARE SELECTED FROM THE LEGAL COMMUNITY BY A NOMINATING COMMITTEE. THE ASSOCIATION MEMBERS CAN NOMINATE CANDIDATES BY PETITION AS OUTLINED IN THE BY-LAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TAX FORM 990 IS SUBMITTED TO THE BOARD OF TRUSTEES FOR THEIR COMMENTS, AND IT IS REVIEWED BY THE EXECUTIVE DIRECTOR, DEPUTY EXECUTIVE DIRECTOR AND FINANCE DIRECTOR BEFORE IT IS FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY REQUIRES ONGOING DISCLOSURE WHEN A CONFLICT ARISES. COMPLIANCE IS SELF REPORTING, TRUSTEES ARE REMINDED ANNUALLY OF THE OBLIGATION TO REPORT CONFLICTS OF INTEREST.</ExplanationTxt>
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        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE JOINT MANAGEMENT COMMITTEE, WHICH INCLUDES DBA OFFICERS. THEY REVIEW PERFORMANCE, COMPARE THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE TO OTHERS IN SIMILAR POSITIONS IN THE INDUSTRY AND DECIDED ANNUALLY THE CURRENT YEAR'S COMPENSATION PACKAGE. THIS IS DOCUMENTED BY LETTER TO THE EXECUTIVE DIRECTOR. ALL OTHER KEY EMPLOYEES' SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION GOVERNING DOCUMENTS ARE ON THE PUBLIC PART OF THE DBA WEBSITE. THE MINUTES OF TRUSTEES' MEETINGS, POLICES AND FINANCIAL STATEMENTS ARE POSTED TO THE MEMBERS' PART OF THE DBA WEBSITE. THE 990 IS AVAILABLE AT THE ASSOCIATION OFFICE UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>INTERNET DEPARTMENT 88,156. SECTION &amp; COMMITTEE 64,385. COMMITTEES 48,851. PUBLIC LEGAL EDUCATION 29,862. TELEPHONE/INTERNET/EMAIL 14,333. GOVERNANCE 13,542. MISCELLANEOUS GENERAL AND ADMINISTRATIVE 7,667.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>AT JUNE 30, 2024 THE EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR POSTIONS ARE VACANT.</ExplanationTxt>
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          <CityNm>DENVER</CityNm>
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        <PrimaryActivitiesTxt>TO ADVANCE THE SCIENCE OF JURISPRUDENCE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)6</ExemptCodeSectionTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>DENVER BAR FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>1290 BROADWAY SUITE 1700</AddressLine1Txt>
          <CityNm>DENVER</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80203</ZIPCd>
        </USAddress>
        <EIN>742554415</EIN>
        <PrimaryActivitiesTxt>PROVIDES VOLUNTEER SERVICES TO INDIGENT AND DISADVANTAGED RESIDENTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>TYPE I</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WATERMAN FUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1290 BROADWAY SUITE 1700</AddressLine1Txt>
          <CityNm>DENVER</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80203</ZIPCd>
        </USAddress>
        <EIN>846037750</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE FINANCIAL ASSISTANCE TO COLORADO LAWYERS WHO ARE AGED OR INFIRM</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>TYPE I</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CONTINUING LEGAL EDUCATION IN COLORADO INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1290 BROADWAY SUITE 1700</AddressLine1Txt>
          <CityNm>DENVER</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80203</ZIPCd>
        </USAddress>
        <EIN>840616041</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE AN ORGANIZED, SUSTAINED PROGRAM OF CONTINUING LEGAL EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>TYPE III</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>DENVER BAR FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>225000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>