WEST VIRGINIA BAR FOUNDATION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WEST VIRGINIA BAR FOUNDATION INC (EIN 55-0690434)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-12-20
- IRS object ID
- 202323549349300532
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-12-20T14:51:50-06:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 550596200 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERMAN & CORMANY CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 812 QUARRIER STREET | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 25301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550690434 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST VIRGINIA BAR FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 3043944751 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 11010 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 25339 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TESSA WHITE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3043944751 | PhoneNum |
| Signature | 2023-12-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TESSA | PersonFirstNm |
| Person Last | WHITE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CRISTOPHER P SOMERVILLE | PreparerPersonNm |
| PTIN | P01990800 | PTIN |
| Phone | 3043452320 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TESSA WHITE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 11010 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 25339 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $860,224 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WVBARFOUND.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | IMPROVE THE ADMINISTRATION OF JUSTICE AND THE PROVISION OF LEGAL SERVICES FOR WEST VIRGINIA'S CITIZENS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $16,580 | PYContributionsGrantsAmt |
| CY Contributions Grants | $523,379 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $66,503 | PYInvestmentIncomeAmt |
| CY Investment Income | $82,677 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,177 | PYOtherRevenueAmt |
| CY Other Revenue | $48,866 | CYOtherRevenueAmt |
| PY Total Revenue | $112,260 | PYTotalRevenueAmt |
| CY Total Revenue | $654,922 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $45,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $46,668 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,311 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $19,934 | PYOtherExpensesAmt |
| CY Other Expenses | $51,201 | CYOtherExpensesAmt |
| PY Total Expenses | $81,745 | PYTotalExpensesAmt |
| CY Total Expenses | $97,869 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $30,515 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $557,053 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,015,877 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,534,473 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,060 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,014,817 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,534,473 | NetAssetsOrFundBalancesEOYAmt |
| Mission | IMPROVE THE ADMINISTRATION OF JUSTICE AND THE PROVISION OF LEGAL SERVICES FOR WEST VIRGINIA'S CITIZENS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $87,630 | ExpenseAmt |
| Grant | $46,668 | GrantAmt |
| Revenue | $47,656 | RevenueAmt |
| Desc | THE BAR FOUNDATION PROVIDES GRANTS TO NON-PROFIT CHARITABLE ENTITIES IN ACCORDANCE WITH ITS MISSION. THE GRANTS HAVE BEEN MADE IN THE GENERAL AREAS OF LEGAL SERVICES FOR LOW INCOME CITIZENS, PUBLIC EDUCATION, CHILD ABUSE PREVENTION AND LEGAL EDUCATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE BAR FOUNDATION HONORS THOSE JUDGES AND LAWYERS AS BAR FOUNDATION FELLOWS WHO MEET THE HIGHEST STANDARDS WITHIN THE LEGAL PROFESSION, THE JUDICIAL SYSTEM AND THE LOCAL, STATEWIDE, AND NATIONAL COMMUNITIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE LUNCH AND LAUGHS WITH A LEGAL LEGEND ANNUAL EVENT IS A "FRIENDLY ROAST" OF A WV JUDGE OR LAWYER WITH THE NET PROCEEDS BEING PROVIDED TO THE LEGAL LEGEND'S CHOICE OF A CHARITABLE ENDEAVOR AND FOR BAR FOUNDATION GRANTS TO IMPROVE THE ADMINISTRATION OF JUSTICE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $87,630 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TESSA WHITE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3043944751 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 11010 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 25339 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LUCIEN G LEWIN | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TERESA DUMIRE | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUDGE PATRICK FLATLEY | ||||||
| SECRETARY/TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANDRA CHAPMAN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANN HAIGHT | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TERESA MCCUNE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JILL MCINTYRE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID MORRISON | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JUDGE JOYCE CARPENTER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARRY TAYLOR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOM TINDER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JACK ALSOP | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBRA KILGORE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILBERT PAYNE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN TAYLOR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TESSA WHITE | ||||||
| EXECUTIVE DIRECTOR | 15.00 | Yes (X) | $35,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $35,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $523,379 | AllOtherContributionsAmt |
| Total Contributions | $523,379 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,021 | TotalRevenueColumnAmt |
| Exclusion | $35,021 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $213,566 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $165,910 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $47,656 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,656 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $47,656 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $88,258 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $39,392 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,866 | TotalRevenueColumnAmt |
| Exclusion | $48,866 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $654,922 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $47,656 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $83,887 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,668 | TotalAmt |
| Program Services | $46,668 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,492 | TotalAmt |
| Program Services | $29,194 | ProgramServicesAmt |
| Management And General | $7,298 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,850 | TotalAmt |
| Program Services | $6,280 | ProgramServicesAmt |
| Management And General | $1,570 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,506 | TotalAmt |
| Program Services | $2,005 | ProgramServicesAmt |
| Management And General | $501 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $697 | TotalAmt |
| Program Services | $558 | ProgramServicesAmt |
| Management And General | $139 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,121 | TotalAmt |
| Program Services | $1,697 | ProgramServicesAmt |
| Management And General | $424 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DUES AND FEES | $1,385 | $1,108 | $277 |
| MISCELLANEOUS | $150 | $120 | $30 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,869 | TotalAmt |
| Program Services | $87,630 | ProgramServicesAmt |
| Management And General | $10,239 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,713 | BOYAmt |
| EOY | $60,477 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,551 | BOYAmt |
| EOY | $261,160 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $942,613 | BOYAmt |
| EOY | $1,212,836 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,015,877 | BOYAmt |
| EOY | $1,534,473 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,060 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,060 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,014,817 | BOYAmt |
| EOY | $733,224 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $801,249 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,014,817 | BOYAmt |
| EOY | $1,534,473 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,015,877 | BOYAmt |
| EOY | $1,534,473 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $557,053 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$23,652 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$13,745 | InvestmentExpenseAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,391 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $93,014 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $158,910 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,730 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $523,379 | CurrentTaxYearAmt |
| Total | $822,424 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76,720 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,802 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,551 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,286 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $96,522 | CurrentTaxYearAmt |
| Total | $378,881 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $109,111 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $149,816 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $228,461 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,016 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $619,901 | CurrentTaxYearAmt |
| Total | $1,201,305 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,201,305 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,388 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,120 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,760 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $66,503 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,021 | CurrentTaxYearAmt |
| Total | $168,792 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,388 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,120 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,760 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $66,503 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,021 | CurrentTaxYearAmt |
| Total | $168,792 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $131,499 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $171,936 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $251,221 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $160,519 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $654,922 | CurrentTaxYearAmt |
| Total | $1,370,097 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87680 | PublicSupportCY509Pct |
| Public Support PY509 | 0.81630 | PublicSupportPY509Pct |
| Investment Income CY | 0.12320 | InvestmentIncomeCYPct |
| Investment Income PY | 0.18370 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $979,164 | BeginningYearBalanceAmt |
| Contributions | $500,000 | ContributionsAmt |
| Investment Earnings Or Losses | $44,832 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $50,000 | OtherExpendituresAmt |
| End Year Balance | $1,473,996 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,104,536 | BeginningYearBalanceAmt |
| Contributions | $4,899 | ContributionsAmt |
| Investment Earnings Or Losses | -$80,271 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $50,000 | OtherExpendituresAmt |
| End Year Balance | $979,164 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.46000 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.54000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $656,917 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$23,652 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $25,647 | OtherRevenueAmt |
| Revenue Not Reported | $1,995 | RevenueNotReportedAmt |
| Revenue Subtotal | $654,922 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $654,922 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $137,261 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $39,392 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $39,392 | ExpensesNotReportedAmt |
| Expenses Subtotal | $97,869 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $97,869 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | AS OF JUNE 30, 2023, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BEGIN WITH 2021. TAX RETURNS FOR 2021, 2022 AND 2023 REMAIN OPEN TO EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL POSITIONS TAKEN IN THOSE RETURNS WOULD BE SUSTAINED IF EXAMINED BY TAXING AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENTS EXPENSE NETTED AGAINST INCOME INVESTMENT FEES |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENTS EXPENSE NETTED AGAINST INCOME |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FELLOWS DINNER | Event1Nm |
| Gross Receipts Event1 | $54,308 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $54,308 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $16,731 | OtherDirectExpensesEvent1Amt |
| Event2 | LAWYER LEADERSHIP INSTITUTE | Event2Nm |
| Gross Receipts Event2 | $15,950 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $15,950 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $10,891 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $18,000 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $18,000 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $11,680 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $88,258 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $88,258 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $39,302 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $39,302 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $48,956 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|
| WVU COLLEGE OF LAW | ||||||
| 1 LAW CENTER DR | MORGANTOWN | WV | 26506 | $25,272 | $0 | WVU COLLEGE OF LAW PUBLIC SERVICE SCHOLARSHIP |
| CLAY COUNTY HIGH SCHOOL | ||||||
| 1 PANTHER DR | CLAY | WV | 25043 | $6,396 | $0 | ASSISTANCE WITH STUDENTS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL GRANT REQUESTS ARE SUBMITTED TO AND APPROVED BY THE BOARD OF DIRECTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE BOARD MEMBERS ARE LAWYERS THAT HAVE ONGOING CASES IN WHICH, ON OCCASION, THEY MAY HAVE SIMILAR OR OPPOSING INTERESTS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS OF THE NOT-FOR-PROFIT CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO PARTICIPATE IN THE ELECTION OF THE GOVERNING BODY MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS HAVE THE RIGHT TO ELECT THE GOVERNING BODY MEMBERS WHO MAKE THE NECESSARY DECISIONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS BEFORE BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION DISCUSSES ANY POTENTIAL CONFLICTS WITH ITS BOARD MEMBERS AT ITS REGULAR MEETINGS AND REQUIRES ANY CONFLICTS TO BE DISCLOSED ON A CONTINUING BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS APPROVES THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR BY A BOARD VOTE, AND ALSO REVIEWS COMPARABLE SALARY DATA AS WELL AS CONSULTS WITH ITS INDEPENDENT AUDITOR ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE WV BAR FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. |
Comments