Foundation of the Monroe County Bar

Nonprofit profile at a glance

EIN
166073110
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5855461817
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Legal Services

Official website

Reported finances

Revenue
$97,946
Expenses
$107,658
Assets
$876,368
Liabilities
$21,663

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • MICHAEL CONDON (PRESIDENT ELECT)
  • KARL ESSLER (PRESIDENT)
  • KEVIN RYAN (EXECUTIVE DIRECTOR - RESIGNED DEC 2024)
  • ELISABETH NOVAK (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • KEVIN RYAN (EXECUTIVE DIRECTOR - RESIGNED DEC 2024): $109,619 total reported compensation
  • ELISABETH NOVAK (CHIEF EXECUTIVE OFFICER): $90,327 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

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.

Operating model

Revenue model
Donor-supported. 60% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 43
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.5%; rating input score 83
  • Program expense ratio: 48.5%; rating input score 49
  • Fundraising efficiency: $17.83 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 73.4%; rating input score 73; 49th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 8.14; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 25.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 83.5% of revenue deployed · 48.5% of spending went to programs
  • Governance: 19 of 19 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $52K in reported program spending
  • Leadership: top reported pay $110K · 21 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.