2024-04-29T08:01:21-05:00 2023-12-31 920460586 PWC US TAX LLP 4300 E CAMELBACK ROAD STE 475 PHOENIX AZ 85018 990 2023-01-01 636050505 BIRMINGHAM BAR ASSN AID TRUST BIRM 2058203141 P O BOX 11647 BIRMINGHAM AL 35202 REGIONS BANK TRUSTEE TRUST OFFICER 2058203141 2024-04-28 true true JEFFREY E KUHLIN P00353001 4123556000 2024-04-28 X 2023 2023-04-26 12:10:37Z REGIONS BANK TRUSTEE PO BOX 2886 MOBILE AL 366522886 94377 false X N/A X 1955 AL TO PROVIDE FINANCIAL ASSISTANCE TO MEMBERS AND FORMER MEMBERS AND IMMEDIATE FAMILY OF MEMBERS OF THE BIRMINGHAM BAR ASSOCIATION WHO ARE IN SERIOUS NEED OF ASSISTANCE. 4 4 0 0 0 2125 0 5184 32035 0 5184 34160 4546 0 4394 4340 0 0 1307 4656 5701 13542 -517 20618 519057 539587 0 0 519057 539587 X TO PROVIDE FINANCIAL ASSISTANCE TO MEMBERS AND FORMER MEMBERS AND IMMEDIATE FAMILY OF MEMBERS OF THE BIRMINGHAM BAR ASSOCIATION WHO ARE IN SERIOUS NEED OF ASSISTANCE. false false 4546 4546 GRANTS ARE PAID TO PROVIDE FINANCIAL ASSISTANCE TO MEMBERS AND FORMER MEMBERS AND IMMEDIATE FAMILY OF MEMBERS OF THE BIRMINGHAM BAR ASSOCIATION WHO ARE IN SERIOUS NEED OF ASSISTANCE. 4546 true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false X 4 4 false false false false false true false true false false false false false false false true false false AL X REGIONS BANK 2054207753 250 RIVERCHASE PARKWAY EAST BIRMINGHAM AL 35244 J MASON DAVIS INDIVIDUAL TRUSTEE X 0 0 0 GREGORY H HAWLEY INDIVIDUAL TRUSTEE X 0 0 0 MARDA SYDNOR INDIVIDUALTRUSTEE X 0 0 0 REGIONS BANK TRUSTEE 1.0 X 4351 0 0 4351 0 0 false false false 2125 2125 15902 15902 76350 60217 16133 16133 16133 34160 32035 4546 4546 4340 4340 1200 1200 3456 3456 FOREIGN TAXES 13542 4546 8996 0 23847 30633 495210 508954 519057 539587 0 0 X 519057 539587 519057 539587 519057 539587 X 20618 -88 X false false false X X 1 BIRMINGHAM BAR ASSOC 630441670 10 true 4546 0 1 4546 0 true false true true true false false false false false false false false false false false false true false 0 0 0 0 0 0 3A THE SUPPORTED ORGANIZATION IS A 501(c)(6) ORGANIZATION, BIRMINGHAM BAR ASSOCIATION. 3B THE SUPPORTED ORGANIZATION, BIRMINGHAM BAR ASSOCIATION PROVIDED A COPY OF THE IRS DETERMINATION LETTER TO CONFIRM IT IS A 501(c)(6) ORG. THE BIRMINGHAM BAR ASSOCIATION PROVIDED A PRO FORMA OF THEIR 990 SCH A, PART III TO CONFIRM THAT IT SATISFIES THE PUBLIC SUPPORT TESTS UNDER SEC 509(a)(2. 3C THE GOVERNING DOCUMENT REQUIRES THAT ANY GRANT WILL BE GIVEN ONLY TO T HE EXTENT AND TO SUCH PERSONS, IN THE BEST JUDGMENT OF THE TRUSTEES, C AUSE THE ASSISTANCE TO BE CHARITABLE UNDER 501(c)(3). A MAJORITY OF T HE INDIVIDUAL TRUSTEES MAKE THE DETERMINATION AND PROVIDE WRITTEN INST RUCTION TO THE CORPORATE TRUSTEE APPROVING THE GRANT AND PROVIDING THE CHARITABLE PURPOSE FOR THE GRANT UNDER 170(c)(2)(B). 3C (CONT) THE BIRMINGHAM BAR ASSOCIATION CONFIRMED TO THE CORPORATE TRUSTEE IN W RITING THAT ALL SUPPORT PROVIDED TO THEM BY THE BIRMINGHAM BAR ASSN AI D TRUST WAS USED EXCLUSIVELY FOR SEC 170(c)(2)(b) PURPOSES. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7a THE EXECUTIVE COMMITTEE OF THE BIRMINGHAM BAR ASSOCIATION (THE SUPPORTED ORGANIZATION) ANNUALLY ELECTS THE INDIVIDUAL TRUSTEES TO SERVE EACH CALENDAR YEAR. THE CORPORATE TRUSTEE MAY BE CHANGED AT ANY TIME BY RESOLUTION OF THE EXECUTIVE COMMITTEE OF THE BIRMINGHAM BAR ASSOCIATION. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b THE ENTITY IS A TRUST AND NO COMMITTEES HAVE BEEN GIVEN AUTHORITY TO ACT ON BEHALF OF THE TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW THE CORPORATE TRUSTEE PREPARES THE FORM 990. SENIOR TAX DEPARTMENT STAFF REVIEWS THE RETURN FOR ACCURACY IN CONTENT AND CALCULATIONS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 15a THE CORPORATE TRUSTEE FEES ARE BASED UPON PUBLISHED FEE SCHEDULES. THE INDIVIDUAL TRUSTEES SERVE WITHOUT COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE TRUSTEES MAKE THE ANNUAL TAX RETURN AND DOCUMENTATION AVAILABLE UPON WRITTEN REQUEST. PAPER COPIES WILL BE PROVIDED. EXPLANATION FOR FORM 990, PART XI, LINE 9 MUTUAL FUND TIMING DIFFERENCE (-$80), COST BASIS ADJUSTMENT (-$8) BIRMINGHAM BAR ASSOCIATION 2021 SECOND AVENUE NORTH BIRMINGHAM AL 35203 630441670 TO PROVIDE MEMBER EDUCATION AND ACCESS TO JUS AL 501(C)(6) NA false false true false false false false false false false false false false false false false false false false false