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Baltimore County Bar Association INC

Not tax-deductible

Towson, MD501(c)(6)Since 1976Mutual / membership EIN 52-1071500Revenue $458K in FY2025Latest return filed Jun 26, 2026

On file with the IRSbcba.orgTowson, MDTax-exempt since Jul 1977

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Serve as leader in advancing excellence, ethical conduct, professionalism and public responsibility in the legal profession; improve the efficiency, fairness and accessibility of our system of justic for all citizens.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 70 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 6
filings with a surplus
Average deficit $22K a year · 6% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$100K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$12K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1300
of 1300 voting members
Looks good: 1300 of 1300 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$458K
+10% vs prior year
Spent
$493K
Net assets
$66K
By yearFY2020–FY2025
Revenue
$458K
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$373K
FY2021$284K
FY2022$451K
FY2023$417K
FY2024$415K
FY2025$458K
Expenses
$493K
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$375K
FY2021$311K
FY2022$458K
FY2023$432K
FY2024$462K
FY2025$493K
Net assets
$66K
FY2025▼ -35%
Tap a bar for its year
Net assets by fiscal year
FY2020$197K
FY2021$170K
FY2022$163K
FY2023$148K
FY2024$100K
FY2025$66K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

13 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Rachel M Ruocco
Executive Director
$99,793Pt VII · Sec A
Richard Grason Vi
President-Elect
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Alaina L Storie
At-Large Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Hon Michael S Barranco
At-Large Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rachel M Ruocco$99,793$90,613$82,429$77,360$74,485$70,425

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Baltimore County Bar Association INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves legal profession ethics and access to justice for all.

Questions for Baltimore County Bar Association INC

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Your first name shows with your question. Baltimore County Bar Association INC answers here, for everyone.

1 program · in their own filed words · FY2024
01

Serve as leader in advancing excellence, ethical conduct, professionalism and public responsibility in the legal profession; improve the efficiency, fairness and accessibility of our system of justic for all citizens.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$458K
Ln 12
Fees for servicesLn 2g$290K
Gifts and grantsLn 1h$164K
Investment incomeLn 3$2K
Money outPt IX
$493K
Ln 25
Owns and owesPt X
$66K
net assets · Ln 32
Cash and savingsLn 1–2$78K
Total assetsLn 16$78K
LiabilitiesLn 26$12K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a1,300
IndependentVI 1b1,300
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$164K
Fees for servicesLn 2g$290K
Investment incomeLn 3$2K
Other incomeLn 4–11$912
Total revenueLn 12$458K
Assets in detailPt X, end of year
CashLn 1$25K
SavingsLn 2$53K
Cash and savings togetherLn 1–2$78K
Total assetsLn 16$78K
LiabilitiesLn 26$12K
Net assetsLn 32$66K
OperationsPt I, VI
EmployeesI 54
VolunteersI 670
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$110K$78K
Land, buildings, equipmentLn 10c$609$0
Total assetsLn 16$110K$78K
LiabilitiesLn 26$10K$12K
Net assetsLn 32$100K$66K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$100K
Other salaries and wagesLn 7$104K
Pension plan contributionsLn 8$3K
Other employee benefitsLn 9$8K
Payroll taxesLn 10$18K
Accounting feesLn 11c$6K
Advertising and promotionLn 12$18K
Office expensesLn 13$14K
Information technologyLn 14$19K
OccupancyLn 16$7K
TravelLn 17$5K
Conferences, conventions and meetingsLn 19$16K
Depreciation, depletion and amortizationLn 22$609
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$155K
All other expensesLn 24e$13K
Total functional expensesLn 25$493K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jun 26, 2026 $458K$493K−$35K$66K 990 PDF
FY2024Filed with the IRS Mar 14, 2025 $415K$462K−$48K$100K 990 PDF
FY2023Filed with the IRS May 15, 2024 $417K$432K−$15K$148K 990 PDF
FY2022Filed with the IRS May 11, 2023 $451K$458K−$8K$163K 990 PDF
FY2021Filed with the IRS Apr 13, 2022 $284K$311K−$27K$170K 990 PDF
FY2020Filed with the IRS Jul 6, 2021 $373K$375K−$2K$197K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $457,859 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$164,477
I-9 Program service revenuePrior year $0$290,128
I-10 Investment incomePrior year $0$2,342
I-11 Other revenuePrior year $0$912
I-12 Total revenuePrior year $0$457,859
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$233,037
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$259,635
I-18 Total expensesPrior year $0$492,672
I-19 Revenue less expensesPrior year $0−$34,813
Part VI · Governance 1,300 of 1,300 board members independent, 2 to look at
VI-1a Voting members of the governing body1,300
VI-1b Independent voting members1,300
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $457,859 across 6 lines filed
VIII-1b Membership dues$164,477
VIII-1h Total contributions, gifts and grants$164,477
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $290,128$290,128
VIII-3 Investment incomeExcluded from tax $2,342$2,342
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $912$912
VIII-12 Total revenueRelated to mission $291,040 · Unrelated business $0 · Excluded from tax $2,342$457,859
Part IX · Statement of functional expenses $492,672 across 16 lines filed
IX-5 Pay of current officers, directors and key staff$100,217
IX-7 Other salaries and wages$103,527
IX-8 Pension plan contributions$2,776
IX-9 Other employee benefits$8,349
IX-10 Payroll taxes$18,168
IX-11c Accounting fees$6,436
IX-12 Advertising and promotion$17,534
IX-13 Office expenses$13,928
IX-14 Information technology$19,383
IX-16 Occupancy$7,355
IX-17 Travel$4,861
IX-19 Conferences, conventions and meetings$15,866
IX-22 Depreciation, depletion and amortization$609
IX-23 Insurance$5,613
IX-24 Other expenses (24a–d)$155,095
IX-24e All other expenses$12,955
IX-25 Total functional expenses$492,672
Part X · Balance sheet $77,815 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $6,175$25,190
X-2 Savings and temporary cash investmentsStart of year $103,388$52,625
X-10c Land, buildings and equipment, netStart of year $609$0
X-16 Total assetsStart of year $110,172$77,815
X-19 Deferred revenue$65
X-25 Other liabilitiesStart of year $0$12,099
X-26 Total liabilitiesStart of year $9,708$12,164
X-27 Net assets without donor restrictionsStart of year $100,464$65,651
X-32 Total net assets or fund balancesStart of year $100,464$65,651
X-33 Total liabilities and net assetsStart of year $110,172$77,815
Part XI · Reconciliation of net assets $65,651 net assets at year end
XI-1 Total revenue$457,859
XI-2 Total expenses$492,672
XI-3 Revenue less expenses−$34,813
XI-4 Net assets at start of year$100,464
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$65,651

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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