County Judges Association Of Arkansas in Little Rock, Arkansas (AR)

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County Judges Association Of Arkansas
Employer Identification Number (EIN)710610420
Name of OrganizationCounty Judges Association Of Arkansas
Address1415 W 3rd St, Little Rock, AR 72201-1810
ActivitiesBusiness promotion (chamber of commerce, business league, etc.)
SubsectionBusiness League
Ruling Date12/1986
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$187,556
Amount of Income$145,904
Form 990 Revenue Amount$145,904
National Taxonomy of Exempt Entities (NTEE)Crime, Legal-Related: Professional Societies, Associations


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Amount of income in 2014: $145,904
County Judges Association Of Arkansas: 

 $145,904
Other organizations performing similar types of work: 

 $2,273,384

Assets in 2014: $187,556
County Judges Association Of Arkansas: 

 $187,556
Other organizations performing similar types of work: 

 $2,368,588

Expenses in 2014: $151,760
This organization: 

 $151,760
Other organizations performing similar types of work: 

 $2,349,681

Income to expenses ratio in 2014: 1.0
County Judges Association Of Arkansas: 

 1.0
Other organizations performing similar types of work: 

 1.2

Expenses allocated to program services in 2002: 0.0%
County Judges Association Of Arkansas: 

 0.0%
Other organizations performing similar types of work: 

 36.5%

Grants share in income in 2014: 0.0%
This organization: 

 0.0%
Other organizations performing similar types of work: 

 23.8%

Financial snapshot ($)

Revenue for 2014

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20102011201220132014
Total revenue$103,948$134,596$174,263$142,957$145,904
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0
Program service revenue including government fees and contracts$74,970$106,175$148,080$116,419$119,370
Membership dues and assessments$26,350$27,175$25,900$26,250$26,250
Investment income$2,628$1,246$283$288$284
Gain/Loss from sale of assets other than inventory$0$0$0$0$0
Net income/loss from gaming and fundraising events$0$0$0$0$0
Gross profit/loss from sales of inventory$0$0$0$0$0
Other revenue$0$0$0$0$0
Total expenses$120,560$153,551$145,590$137,265$151,760
Total net assets$178,001$159,046$187,719$193,412$187,556
Excess/Deficit for the year$-16,612$-18,955$28,673$5,693$-5,856
Net assets or fund balances at beginning of year$194,613$178,001$159,046$187,719$193,412
Other changes in net assets or fund balances$0$0$0$0$0
Net assets or fund balances at end of year$193,412$187,556
Balance Sheets
20102011201220132014
Total assets$178,001$159,046$187,719$193,412$187,556
Total liabilities$0$0$0$0$0
Net assets or fund balances$178,001$159,046$187,719$193,412$187,556
Other Information
20102011201220132014
Did the organization engage in any significant activity not previously reported to the IRS?NoNo
Were any significant changes made to the organizing or governing documents?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNoNoNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNo
Amount of political expenditures, direct or indirect$0$0
Did the organization file Form 1120-POL for this year?NoNo
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?NoNo
Total amount involved$0$0
Initiation fees and capital contributions$0$0$0$0$0
Gross receipts for public use of club facilities$0$0$0$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?NoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002
Total revenue$107,364$96,953$95,002
Contributions, gifts, grants, and similar amounts received$45,727$20,475$9,765
Contributions to donor advised funds
Direct public support$45,727$20,475$9,765
Indirect public support$0$0$0
Government contributions (grants)$0$0$0
Program service revenue including government fees and contracts$24,060$48,171$51,090
Membership dues and assessments$25,900$25,900$28,594
Interest on savings and temporary cash investments$11,677$2,407$5,553
Dividends and interest from securities$0$0$0
Net rental income or (loss)$0$0$0
Gross rents$0$0$0
Less: rental expenses$0$0$0
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0
Gross amount from sales of assets other than inventory$0$0$0
Less: cost or other basis and sales expenses$0$0$0
Net income or (loss) from special events and activities$0$0$0
Gross revenue$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0
Less: cost of goods sold$0$0$0
Other revenue$0$0$0
Total expenses$133,390$57,154$135,661
Program services$0$0$0
Management and general$0$0$0
Fundraising$0$0$0
Payments to affiliates$0$0$0
Net assets or fund balances at end of year$188,712$228,511$187,852
Excess or (deficit) for the year$-26,026$39,799$-40,659
Net assets or fund balances at beginning of year$214,738$188,712$228,511
Other changes in net assets or fund balances$0$0$0
Statement of Functional Expenses (for 2002)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$135,661$0$0$0
Grants paid from donor advised funds
Other grants and allocations$600
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$595$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$400$0$0$0
Legal fees$0$0$0$0
Supplies$0$0$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$8,021$0$0$0
Travel$1,564$0$0$0
Conferences, conventions, and meetings$65,768$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$496$0$0$0
Other expenses not covered above$58,217$0$0$0
Balance Sheets
200020012002
Total assets$188,712$228,511$187,852
Cash - non-interest-bearing$0$0$0
Savings and temporary cash investments$186,235$226,529$186,365
Accounts receivable less allowance for doubtful accounts$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$0$0
Investments - publicly-traded securities
Investments - other securities$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$0$0$0
Land, buildings, and equipment less accumulated depreciation$2,477$1,982$1,487
Other assets, including program-related investments$0$0$0
Total liabilities$0$0$0
Accounts payable and accrued expenses$0$0$0
Grants payable$0$0$0
Deferred revenue$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$0$0$0
Other liabilities$0$0$0
Total liabilities and net assets/fund balances$188,712$228,511$187,852
Total net assets or fund balances$188,712$228,511$187,852
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002
Total revenue$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0
Other expenses$0$0$0
Net unrealized gains on investments$0$0$0
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$0$0$0
Other revenue$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002
Total expenses$0$0$0
Total expenses and losses per audited financial statements$0$0$0
Other revenue$0$0$0
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$0$0$0
Other expenses$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?Yes
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2002)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$85,237
Program service revenue
Program service revenue 1000000$000$0$51,090
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$28,594
Interest on savings and temporary cash investments000000$000$0$5,553
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
199920002001
Total$0$0$0
Gifts, grants, and contributions received$0$0$0
Membership fees received$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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IdNameAddressStateEstablishedTotal Income
1American Law Institute4025 Chestnut St, Philadelphia, PA 19104-3081PA1942-10$75,170,723
2National Conference Of Bar Examiners302 S Bedford St, Madison, WI 53703-3622WI1994-11$25,014,219
3Massachusetts Society For The Prevention Of Cruelty To Children335 Chandler St, Worcester, MA 01602-3441MA1943-11$21,454,965
4San Mateo County Bar Association333 Bradford St Ste 200, Redwood City, CA 94063-1572CA1968-09$18,596,352
5American Bar Foundation750 N Lake Shore Drive, Chicago, IL 60611-3152IL1956-02$13,370,675
6Public Justice Foundation1825 K St Nw Ste 200, Washington, DC 20006-1220DC1977-06$9,636,784
7Bar Association Of San Francisco301 Battery St Fl 3, San Francisco, CA 94111-3237CA1950-03$6,941,801
8American Tort Reform Association1101 Connecticut Ave Nw Ste 400, Washington, DC 20036-4351DC1986-08$4,914,362
9Massachusetts Bar Foundation Inc20 West St, Boston, MA 02111-1204MA1965-02$4,753,370
10International Association Of Defense Counsel303 W Madison St Ste 925, Chicago, IL 60606-3300IL1949-05$4,621,879
11Montgomery Bar Association100 W Airy St, Norristown, PA 19401-4724PA1941-01$3,169,025
12New York State Defenders Association Inc194 Washington Ave Ste 500, Albany, NY 12210-2314NY1978-09$2,841,805
13State Bar Education Foundation18 Howard St, San Francisco, CA 94105CA1996-10$2,273,384
14National Conference Of Bankruptcy Judges954 La Mirada St, Laguna Beach, CA 92651-3751CA1945-05$1,802,092
15Virginia Trial Lawyers Association919 E Main St Ste 620, Richmond, VA 23219-4600VA1971-02$1,533,235
16Western Justice Center Foundation55 S Grand Ave, Pasadena, CA 91105-1602CA1992-05$1,319,384
17Dayton Bar Association109 N Main St Ste 600, Dayton, OH 45402-1129OH1995-03$1,271,013
18Womens Bar Association Of The District Of Columbia2020 Pennsylvania Ave Nw No 446, Washington, DC 20006-1811DC1942-10$907,115
19County Judges Association Of Arkansas1415 W 3rd St, Little Rock, AR 72201-1810AR1986-12$145,904
20Greenville Weeding CorporationPO BOX 8494, Greenville, NC 27835-8494NC2007-02$0
Number of organizations performing similar types of work
Arkansas1
California5
District of Columbia3
Florida1
Iowa1
Illinois2
Kansas1
Massachusetts2
Maryland1
Michigan1
North Carolina1
New York1
Ohio1
Oregon1
Pennsylvania2
Texas1
Virginia1
Wisconsin1
Total27

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