Nonprofit · EIN 23-7094399
LAKE COUNTY BAR FOUNDATION
Tax-exempt · WAUKEGAN, IL 60085
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $635,365 | $352,286 | $283,079 | $2,152,828 | $200,836 | $1,951,992 |
| June 30, 2024 | 990 | $497,206 | $130,046 | $367,160 | $1,765,698 | $233,189 | $1,532,509 |
| June 30, 2023 | 990 | $318,384 | $117,009 | $201,375 | $1,543,972 | $387,357 | $1,156,615 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $556,052
- Program service revenue
- $0
- Investment income
- $19,147
- Net rental income
- $49,715
- Net income from fundraising events
- $10,451
- Other revenue
- $60,166
Expenses
- Grants and similar amounts paid
- $266,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $5,628
- Occupancy
- $9,550
- Depreciation
- $33,518
- Program services (functional)
- $269,738
- Management and general (functional)
- $82,548
Balance sheet and other
- Total assets, start of year
- $1,765,698
- Total assets, end of year
- $2,152,828
- Total liabilities, end of year
- $200,836
- Net assets, end of year
- $1,951,992
- Land, buildings and equipment
- $997,161
- Publicly traded securities
- $54,127
- Net assets without donor restrictions
- $1,951,992
- Gross receipts
- $657,426
- Employees
- 0
- Year formed
- 1960
- State of legal domicile
- IL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANDIA BLACK | TRUSTEE Trustee or director | 1 | $0 |
| TARA DEVINE | TRUSTEE Trustee or director | 1 | $0 |
| KRISTIE FINGERHUT | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JOANN FRATIANNI | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SCOTT GIBSON | TRUSTEE Trustee or director | 1 | $0 |
| DAVID GORDON | TRUSTEE Trustee or director | 1 | $0 |
| KEITH GRANT | TRUSTEE Trustee or director | 1 | $0 |
| PERRY SMITH JR | TREASURER Trustee or director, Officer | 1 | $0 |
| FREDRIC LESSER | TRUSTEE Trustee or director | 1 | $0 |
| CRAIG MANDELL | BOARD LIASSO Trustee or director | 1 | $0 |
| STEVEN MCCOLLUM | TRUSTEE Trustee or director | 1 | $0 |
| HON MICHAEL NERHEIM | TRUSTEE Trustee or director | 1 | $0 |
| SHYAMA PARIKH | SECRETARY Trustee or director, Officer | 1 | $0 |
| JUNE PETERSON-GLEASON | TRUSTEE Trustee or director | 1 | $0 |
| NICHOLAS RIEWER | PAST PRESIDE Trustee or director, Officer | 1 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC RINEHART | TRUSTEE Trustee or director | 1 | $0 |
| MELANIE RUMMEL | TRUSTEE Trustee or director | 1 | $0 |
| DAVID STEPANICH | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOANN FRATIANNI | President Trustee or director, Officer | 1 | $0 |
| KRISTIE FINGERHUT | Vice President Trustee or director, Officer | 1 | $0 |
| PERRY SMITH JR | Treasurer Trustee or director, Officer | 1 | $0 |
| SHYAMA PARIKH | Secretary Trustee or director, Officer | 1 | $0 |
| NICHOLAS RIEWER | Past President Trustee or director, Officer | 1 | $0 |
| JENNIFER ASHLEY | Trustee Trustee or director | 1 | $0 |
| LOUISE HAYES | Trustee Trustee or director | 1 | $0 |
| SCOTT GIBSON | Trustee Trustee or director | 1 | $0 |
| DAVID GORDON | Trustee Trustee or director | 1 | $0 |
| KEITH GRANT | Trustee Trustee or director | 1 | $0 |
| FREDRIC LESSER | Trustee Trustee or director | 1 | $0 |
| KEVIN BERRELL | Trustee Trustee or director | 1 | $0 |
| MICHAEL ORI | Trustee Trustee or director | 1 | $0 |
| JOHN QUINN SR | Trustee Trustee or director | 1 | $0 |
| DAVID STEPANICH | Trustee Trustee or director | 1 | $0 |
| NANDIA BLACK | Trustee Trustee or director | 1 | $0 |
| MICHAEL NERHEIM | Trustee Trustee or director | 1 | $0 |
| ERIC RINEHART | Trustee Trustee or director | 1 | $0 |
| MELANIE RUMMEL | Trustee Trustee or director | 1 | $0 |
| STEVEN McCOLLUM | Trustee Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 22 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUGLAS DORANDO | President Trustee or director, Officer | 1 | $0 |
| KRISTIE FINGERHUT | Vice President Trustee or director, Officer | 1 | $0 |
| PERRY SMITH JR | Treasurer Trustee or director, Officer | 1 | $0 |
| JOANN FRATIANNI | Secretary Trustee or director, Officer | 1 | $0 |
| NICHOLAS RIEWER | Past President Trustee or director, Officer | 1 | $0 |
| JENNIFER ASHLEY | Trustee Trustee or director | 1 | $0 |
| LOUISE HAYES | Trustee Trustee or director | 1 | $0 |
| SCOTT GIBSON | Trustee Trustee or director | 1 | $0 |
| DAVID GORDON | Trustee Trustee or director | 1 | $0 |
| KEITH GRANT | Trustee Trustee or director | 1 | $0 |
| FREDRIC LESSER | Trustee Trustee or director | 1 | $0 |
| DANIEL HODGKINSON | Board Liaison Trustee or director | 1 | $0 |
| MICHAEL ORI | Trustee Trustee or director | 1 | $0 |
| SHYAMA PARIKH | Trustee Trustee or director | 1 | $0 |
| JOHN QUINN SR | Trustee Trustee or director | 1 | $0 |
| DAVID STEPANICH | Trustee Trustee or director | 1 | $0 |
| NANDIA BLACK | Trustee Trustee or director | 1 | $0 |
| MICHAEL NERHEIM | Trustee Trustee or director | 1 | $0 |
| KRISTIE FINGERHUT | Trustee Trustee or director | 1 | $0 |
| ERIC RINEHART | Trustee Trustee or director | 1 | $0 |
| MELANIE RUMMEL | Trustee Trustee or director | 1 | $0 |
| STEVEN McCOLLUM | Trustee Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 300 GRAND AVE, WAUKEGAN, IL 60085-4279
- Principal officer (990 for 2024)
- KRISTIE FINGERHUT
- Signed the 990
- PERRY SMITH JR, TREASURER
- Phone
- (847) 244-3143
- Website
- WWW.LAKEBAR.ORG
- Return prepared by
- MILLER VERCHOTA INC CPAS
Mission
THE FOUNDATION WAS ESTABLISHED IN 1960 TO PROMOTE THE EDUCATION OF LAWYERS AND ADVANCE THE SCIENCE OF JURISPRUDENCE. THE FOUNDATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MORE SPECIFICALLY, THE FOUNDATION IS DEDICATED TO SUPPORTING THE CHARITABLE AND EDUCATIONAL PURPOSES OF THE LAKE COUNTY BAR ASSOCIATION, AS THE CHARITABLE ARM OF THAT ORGANIZATION, AS WELL AS TO ASSIST IN MAINTAINING A PHYSICAL SPACE TO ACCOMPLISH THESE GOALS. FURTHER, WE ARE DEDICATED TO THE FOLLOWING PURPOSES: TO PROMOTE THE ADMINISTRATION OF JUSTICE; TO ENCOURAGE INCREASED COMPETENCY AND KNOWLEDGE OF THE LAW; TO PROMOTE GREATER DIVERSITY AMONG THE BAR AND THE JUDICIARY; TO ENHANCE EQUAL ACCESS TO JUSTICE FOR ALL; TO UPHOLD THE HONOR AND DIGNITY OF THE LEGAL PROFESSION; TO PROMOTE AND PRESERVE THE HISTORY AND CULTURE OF THE LEGAL PROFESSION IN LAKE COUNTY; AND TO SUPPORT OTHER ALLIED SECTION 501(C)(3) ORGANIZATIONS THAT FURTHER
Program accomplishments
- GRANTS AND DONATIONS TO THIRD PARTIES.Expenses $269,738 · grants $266,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7094399
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B500)
- Assets (IRS master file)
- $2,152,828
- Income (IRS master file)
- $657,426
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $635,365 | $352,286 | $2,152,828 | IRS |
| 990 | June 2024 | $497,206 | $130,046 | $1,765,698 | XML |
| 990 | June 2023 | $318,384 | $117,009 | $1,543,972 | XML |
| 990 | June 2022 | $139,527 | $108,238 | $1,365,645 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7094399).
Questions about LAKE COUNTY BAR FOUNDATION
- What is the EIN of LAKE COUNTY BAR FOUNDATION?
- The employer identification number (EIN) of LAKE COUNTY BAR FOUNDATION is 23-7094399.
- Is LAKE COUNTY BAR FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to LAKE COUNTY BAR FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAKE COUNTY BAR FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAKE COUNTY BAR FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAKE COUNTY BAR FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LAKE COUNTY BAR FOUNDATION?
- The 990 for the year ended June 30, 2025 names KRISTIE FINGERHUT.
- Who are the officers and directors of LAKE COUNTY BAR FOUNDATION?
- The 990 for the year ended June 30, 2025 lists 18 people; 0 received compensation from the organization.
- How much revenue does LAKE COUNTY BAR FOUNDATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $635,365, expenses of $352,286 and total assets of $2,152,828 at year end.
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