2025-11-03T14:51:23-06:00 2025-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2024-07-01 166073110 FOUNDATION OF THE MONROE COUNTY BAR FOUN 5855461817 255 EAST AVENUE 305 ROCHESTER NY 14604 ELISABETH NOVAK HENDERSON CEO 5855461817 2025-10-29 1 1 JACQUELINE B LEE CPA P00842765 5854231860 2025-10-29 2024 2025-03-06 01:10:19Z KARL ESSLER ESQ 255 EAST AVENUE 305 ROCHESTER NY 14604 253944 0 X WWW.MCBA.ORG X 1951 NY TO SUPPORT THE CHARITABLE AND EDUCATIONAL PROGRAMS OF THE MONROE COUNTY BAR ASSOCIATION WITH THE STATED PURPOSE OF FINANCING AND SUPPORTING SIGNIFICANT PROJECTS WHICH ADVANCE AND IMPROVE THE ADMINISTRATION OF JUSTICE. 19 19 0 30 0 0 44447 46312 0 0 74366 50384 8503 1250 127316 97946 52350 51650 0 0 0 0 0 0 2597 53419 56008 105769 107658 21547 -9712 837914 876368 14852 21663 823062 854705 TO SUPPORT THE CHARITABLE AND EDUCATIONAL PROGRAMS OF THE MONROE COUNTY BAR ASSOCIATION WITH THE STATED PURPOSE OF FINANCING AND SUPPORTING SIGNIFICANT PROJECTS WHICH ADVANCE AND IMPROVE THE ADMINISTRATION OF JUSTICE. 0 0 576 PARTNERSHIP CAMPAIGN - FOUNDATION ADMINISTERS A FUNDRAISING CAMPAIGN FOR CAPITAL IMPROVEMENTS TO ITS FACILITY, INCLUDING COLLECTING CONTRIBUTIONS, MANAGING THE INVESTMENT PORTFOLIO, AND DISBURSING FUNDS COLLECTED IN ACCORDANCE WITH CAMPAIGN DOCUMENTS. 46650 46650 GRANTS - FOUNDATION ACTIVITY CONSISTS OF PROVIDING GRANTS (INCLUDING THE USE OF EQUIPMENT OWNED BY THE FOUNDATION) TO EXEMPT ORGANIZATIONS THAT SUPPORT AND FURTHER THE ADMINISTRATION OF JUSTICE, AND THOSE WHOSE MISSION FITS WITHIN SUCH PURPOSES OF THE FOUNDATION. 5000 5000 HEALTH AND WELL-BEING PROGRAM - FOUNDATION PROVIDES GRANTS FOR A HEALTH AND WELL-BEING PROGRAM WHICH FACILITATES MENTAL HEALTH SERVICES TO ATTORNEYS. 52226 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 1 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X KATHY FICO 5855461817 255 EAST AVENUE NO 305 ROCHESTER NY 14604 PAMELA C REYNOLDS DIRECTOR 1.00 X 0 0 0 MEGAN BARKLEY DIRECTOR 1.00 X 0 0 0 DUWAINE BASCOE DIRECTOR 1.00 X 0 0 0 MICHAEL CONDON PRESIDENT ELECT 1.00 X X 0 0 0 JULIA GARVER SECRETARY 1.00 X X 0 0 0 KATHERINE COURTNEY DIRECTOR 1.00 X 0 0 0 KARL ESSLER PRESIDENT 1.00 X X 0 0 0 MAGGIE ROBB DIRECTOR 1.00 X 0 0 0 MACKENZIE KELLERMEYER DIRECTOR 1.00 X 0 0 0 AMANDA DREHER DIRECTOR 1.00 X 0 0 0 RYAN LEFKOWITZ DIRECTOR 1.00 X 0 0 0 RICHARD MCGUIRK DIRECTOR 1.00 X 0 0 0 SAREER FAZILI EX OFFICIO MCBA CHAIR 1.00 X 0 0 0 EVAN THOMPSON TREASURER 1.00 X X 0 0 0 TIMOTHY LYSTER DIRECTOR - JOINED DURING YEAR 1.00 X 0 0 0 KATHLEEN HOPPIN DIRECTOR - JOINED DURING YEAR 1.00 X 0 0 0 MARK FUNK EX OFFICIO CHAIR ELECT MCB - JOINED DURING YEAR 1.00 X 0 0 0 MARK FOTI DIRECTOR 1.00 X 0 0 0 DAVID ROSS DIRECTOR 1.00 X 0 0 0 KEVIN RYAN EXECUTIVE DIRECTOR - RESIGNED DEC 2024 1.00 14.00 X 0 92299 17320 ELISABETH NOVAK CHIEF EXECUTIVE OFFICER 8.00 40.00 X 0 79749 10578 0 172048 27898 0 0 0 0 0 21435 5000 19877 46312 21011 21011 168583 139210 29373 29373 29373 18038 21435 16788 1250 1250 97946 0 0 51634 51650 51650 42500 42500 5000 5000 5166 5166 2641 44 2597 PARTNERSHIP CAMPAIGN 576 576 STATE FILING FEE 125 125 107658 52226 52835 2597 5196 25514 12253 5035 2900 1200 300 0 251277 251277 0 0 311781 332669 493320 497620 12164 14330 837914 876368 52 48 14800 2400 0 19215 14852 21663 X 710677 731281 112385 123424 823062 854705 837914 876368 X -9712 39977 1378 X X 1 X 0 1 0 X 38898 53037 49567 44447 46312 232261 21798 21650 22819 18038 84305 38898 74835 71217 67266 64350 316566 0 0 0 316566 22114 22940 18257 19900 21011 104222 22114 22940 18257 19900 21011 104222 14850 14850 61012 112625 89474 87166 85361 435638 0.72670 0.72900 0.23920 0.23670 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FORGIVENESS OF DEBT RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 12119 833 1510 132 14330 11067 1170 118 12119 10186 985 104 11067 11769 -1421 162 10186 9024 2897 152 11769 0.00000 1.00000 0.00000 1 0 251277 251277 0 0 880.00 SHS ISHARES TRUST CORE S&P MCP ETF 52779 F 2462.00 SHS VANGUARD TOTAL BOND MARKET EFT 181277 F 309.00 SHS ISHARES CORE S&P 500 EFT 191858 F 943.00 SHS ISHARES CORE MSCI 71706 F 497620 DUE TO RELATED PARTY, NET 19215 19215 X 150923 39977 16788 56765 94158 5166 -1378 3788 97946 119280 16788 16788 102492 5166 5166 107658 PART V, LINE 4: THE INTENT OF THE ENDOWMENT IS TO PROVIDE UNRESTRICTED SUPPORT TO THE ORGANIZATION IN PERPETUITY. PART X, LINE 2: THE BAR IS A NON-PROFIT CORPORATION EXEMPT FROM INCOME TAXES AS A CORPORATION QUALIFIED UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE CENTER FOR EDUCATION AND THE FOUNDATION ARE NOT-FOR-PROFIT CORPORATIONS EXEMPT FROM INCOME TAXES AS ORGANIZATIONS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CENTER FOR EDUCATION AND THE FOUNDATION HAVE ALSO BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS. THE BAR, CENTER FOR EDUCATION, AND FOUNDATION FILE TAX RETURNS IN VARIOUS JURISDICTIONS AND ARE SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THEIR CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION DID NOT MAKE ANY INCOME TAX PAYMENTS ON UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2025 AND 2024. THE ASSOCIATION PAID APPROXIMATELY $117 IN INCOME TAX ON UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 16,788. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST -1,378. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 16,788. JAZZ FOR JUSTICE 35198 19335 15863 130 8538 275 1200 4150 35198 19335 15863 130 8538 275 1200 4150 14293 1570 1 MONROE COUNTY BAR CENTER FOR EDUCATION 255 EAST AVENUE SUITE 305 ROCHESTER NY 14604 161601349 501C3 11000 0 DEAFUND, LEADERSHIP SCHOLARSHIP, LAWYER SUCCESSION, MOCK TRIAL LEGAL AID SOCIETY 1 WEST MAIN STREET ROCHESTER NY 14604 160743070 501C3 11500 0 PRO SE DIVORCE PROGRAM WORKERS JUSTICE CENTER 1187 CULVER ROAD ROCHESTER NY 14609 161155130 501C3 9500 0 LEGAL REPRESENTATION IN EMPLOYMENT ISSUES FOR AGRICULTURE AND OTHER LOW INCOME WORKERS WILLOW 693 EAST AVENUE ROCHESTER NY 14607 161099257 501C3 5900 0 MEMORIAL CEREMONY 4 0 PART I, LINE 2: THE USE OF GRANT FUNDS IS MONITORED BY THE GRANTS COMMITTEE. MONROE COUNTY BAR ASSOCIATION RELATED PARTY 42500 FEES FOR SHARED COMMON OFFICE FACILITIES AND CERTAIN EMPLOYEE SERVICES 0 FORM 990, PART VI, SECTION A, LINE 3 THE FOUNDATION OF THE MONROE COUNTY BAR SHARES COMMON OFFICE FACILITIES WITH THE MONROE COUNTY BAR ASSOCIATION AND CERTAIN EMPLOYEES OF THE BAR FURNISH SERVICES TO THE FOUNDATION OF THE MONROE COUNTY BAR FOR A MONTHLY FEE. TOTAL MANAGEMENT FEES PAID TO THE MONROE COUNTY BAR ASSOCIATION DURING THE FISCAL YEAR ENDED JUNE 30, 2025 WAS $42,500. KEVIN RYAN AND ELISABETH NOVAK ARE EMPLOYEES OF THE MONROE COUNTY BAR ASSOCIATION AND AMOUNT RECORDED ON PART VII WAS PAID BY THE MONROE COUNTY BAR ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE MONROE COUNTY BAR ASSOCIATION APPROVES THE FOUNDATION OF THE MONROE COUNTY BAR ASSOCIATION'S BOARD CANDIDATES PRESENTED FROM THE NOMINATING COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION OF THE MONROE COUNTY BAR ASSOCIATION MUST GET APPROVAL FROM THE MONROE COUNTY BAR ASSOCIATION TO AMEND ITS CERTIFICATE OF INCORPORATION AND TO AMEND THE MINIMUM OR MAXIMUM NUMBER OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B TAX RETURNS WILL BE SUBMITTED TO THE TREASURER, EXECUTIVE DIRECTOR, BUSINESS MANAGER, AND FINANCE AND AUDIT COMMITTEE FOR REVIEW AND RECOMMENDATION, AND SHALL BE SUBJECT TO THE APPROVAL OF THE TREASURER FOR FILING. TAX RETURNS WILL BE DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS AND CONDUCTS FOLLOW-UP ON ANY CONFLICTS WHICH MAY ARISE. FORM 990, PART VI, SECTION B, LINE 15A AN EXECUTIVE SESSION IS HELD. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 1,378. FORM 990, PART XII THE EXECUTIVE/FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OR REVIEW. THIS IS THE SAME PROCESS AS IN THE PRIOR YEAR. MONROE COUNTY BAR CENTER FOR EDUCATION 255 EAST AVENUE SUITE 305 ROCHESTER NY 14604 161601349 SUPPORTING AND CONDUCTING CHARITABLE EDUCATIONAL ACTIVITIES OF THE BAR NY 501(C)(3) LINE 12D, III-O MONROE COUNTY BAR ASSOCIATION 0 PRE-TRIAL SERVICES CORPORATION 80 WEST MAIN STREET SUITE 200 ROCHESTER NY 14614 160976225 PROVIDES INTERVENTION AND ALTERNATIVES TO DETENTION FOR PERSONS ACCUSED NY 501(C)(3) LINE 7 MONROE COUNTY BAR ASSOCIATION 0 MONROE COUNTY BAR ASSOCIATION 255 EAST AVENUE SUITE 305 ROCHESTER NY 14604 160834505 TO IMPROVE THE QUALITY AND ACCESSIBILITY OF JUSTICE NY 501(C)(6) LINE 11 N/A 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0