Delaware State Bar Association

Not tax-deductible

Wilmington, DE501(c)(6)EIN 23-7066831

The purposes and objects of the association include the following: the advancement of the science of jurisprudence, securing proper statutory reforms, preserving proper standards for members of the bar, maintenance of honor and dignity in the profession, upholding principles of legal ethics and professional responsibility, cultivation of fraternal relationship among the bench and bar of delaware, perpetuation of legal history and all such other and proper purposes and objects as befit the practice of law and the proper public perception of the profession. In addition, IT is the responsibility of the association to speak on behalf of the courts and to preserve their honor, integrity, high standards and proper remuneration.

53¢ of each $1 spent went to programs.
$105K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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
6 of 6
filings with a surplus
Average surplus $253K a year · 12% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
53%
of spending
Worth a look: 53% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$879K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
28
of 28 voting members
Looks good: 28 of 28 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+3% vs prior year
Spent
$2.1M
To programs
53%
Net assets
$2.9M
By yearFY2020–FY2025
Revenue
$2.4M
FY2025▲ +3%
Revenue by fiscal year
FY2020$2.0M
FY2021$1.8M
FY2022$2.0M
FY2023$2.2M
FY2024$2.4M
FY2025$2.4M
Expenses
$2.1M
FY2025▼ -5%
Expenses by fiscal year
FY2020$1.7M
FY2021$1.6M
FY2022$1.8M
FY2023$1.9M
FY2024$2.2M
FY2025$2.1M
Net assets
$2.9M
FY2025▲ +17%
Net assets by fiscal year
FY2020$1.5M
FY2021$1.8M
FY2022$1.8M
FY2023$2.1M
FY2024$2.5M
FY2025$2.9M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1970.

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

Where the money goes

53 cents of each dollar spent went to programs.

Program services 53% · $1.1M Management & general 47% · $980K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

30 people listed on the 990; $105K 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
Former Exe D
$105,092Pt VII · Sec A
President -
$0Pt VII · Sec A
Vice Pres.-A
$0Pt VII · Sec A
$0Pt VII · Sec A
V. Pres. - K
$0Pt VII · Sec A
$0Pt VII · Sec A
VP. Small Fi
$0Pt VII · Sec A
VP, Small Fi
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mark S Vavala$105,092$123,237$126,228$142,914$92,882$91,477
Carol Waldhauser—$22,595$94,571———

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 Delaware State Bar Association executive salaries →

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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 15aYes

Programs and updates

Promotes legal science, reforms, ethics, and collegiality for Delaware's legal profession.

Provided by the organization

This section is blank until Delaware State Bar Association claims this page.

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3 program services, described in the organization's own filed words · FY2024.
01

Section, Committee, and Other Expenses

See schedule o section, committee, and other expenses: through the work of its many sections and committees, the association is regularly involved in matters pertaining to the profession, to the enforcement of our laws and to assuring equal access to the justice system for every citizen.

Pt IX · col B
02

Continuing Legal Education

The association offers members a growing list of services and benefits plans together with continuing legal education programs designed to improve the quality of the profession, the practice of law, the operation of the courts and the competency of lawyers.

Pt IX · col B
03

Member Functions

The association provides member functions which are organized to unite the lawyers who practice in the state of delaware. These social events encourage interaction and discussion among all members of the delaware bar and bench.

Pt IX · col B

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$8K
Grants paid · 1 grant · $20K · 2023–2023

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.8M
Gifts and grantsLn 1h$448K
Other incomeLn 4–11$138K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.1M
Managementcol C$980K
Owns and owesPt X
$2.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$3.8M
LiabilitiesLn 26$879K
PeoplePt VI, VII
30
listed · VII A
PaidVII A1
Voting boardVI 1a28
IndependentVI 1b28
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$448K
Government grantsLn 1e$224K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$63K
Other incomeLn 4–11$138K
Gains on assetsLn 7$11K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$249K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$1.7M
Land, buildings, equipmentLn 10c$133K
Other assetsLn 15$559K
Total assetsLn 16$3.8M
LiabilitiesLn 26$879K
Net assetsLn 32$2.9M
OperationsPt I, VI
EmployeesI 59
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$912K$1.3M
InvestmentsLn 11–13$1.6M$1.7M
Land, buildings, equipmentLn 10c$150K$133K
Total assetsLn 16$3.5M$3.8M
LiabilitiesLn 26$974K$879K
Net assetsLn 32$2.5M$2.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$699K$400K$299K
Pension plan contributionsLn 8$14K$8K$6K
Other employee benefitsLn 9$52K$30K$22K
Payroll taxesLn 10$55K$32K$24K
Accounting feesLn 11c$14K$14K
Investment management feesLn 11f$9K$9K
Other fees for servicesLn 11g$145K$145K
Office expensesLn 13$19K$58$19K
Information technologyLn 14$18K$2K$15K
OccupancyLn 16$177K$5K$172K
TravelLn 17$15K$15K
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$602K$574K$29K
All other expensesLn 24e$217K$51K$167K
Total functional expensesLn 25$2.1M$1.1M$980K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.4M$2.1M$361K$2.9M 990 PDF
FY2024 $2.4M$2.2M$179K$2.5M 990 PDF
FY2023 $2.2M$1.9M$320K$2.1M 990 PDF
FY2022 $2.0M$1.8M$185K$1.8M 990 PDF
FY2021 $1.8M$1.6M$250K$1.8M 990 PDF
FY2020 $2.0M$1.7M$222K$1.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $2,441,675 across 8 lines filed
Lines not itemized here account for $28,556 of total revenue; see the IRS return.
VIII-1e Government grants$224,499
VIII-1f All other contributions, gifts and grants$223,726
VIII-1h Total contributions, gifts and grants$448,225
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,709,731 · Unrelated business $54,849$1,764,580
VIII-3 Investment incomeExcluded from tax $52,042$52,042
VIII-7 Net gain or loss on sales of assetsExcluded from tax $10,704$10,704
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $137,568$137,568
VIII-12 Total revenueRelated to mission $1,875,855 · Unrelated business $54,849 · Excluded from tax $62,746$2,441,675
Part IX · Statement of functional expenses $2,080,990 across 15 lines filed
IX-7 Other salaries and wagesPrograms $400,419 · Management $298,507$698,926
IX-8 Pension plan contributionsPrograms $7,833 · Management $5,840$13,673
IX-9 Other employee benefitsPrograms $29,988 · Management $22,355$52,343
IX-10 Payroll taxesPrograms $31,685 · Management $23,628$55,313
IX-11c Accounting feesManagement $14,000$14,000
IX-11f Investment management feesManagement $8,646$8,646
IX-11g Other fees for servicesManagement $144,538$144,538
IX-13 Office expensesPrograms $58 · Management $18,650$18,708
IX-14 Information technologyPrograms $2,406 · Management $15,169$17,575
IX-16 OccupancyPrograms $4,816 · Management $171,797$176,613
IX-17 TravelManagement $14,965$14,965
IX-22 Depreciation, depletion and amortizationManagement $33,448$33,448
IX-23 InsuranceManagement $12,493$12,493
IX-24 Other expenses (24a–d)Programs $573,542 · Management $28,826$602,368
IX-24e All other expensesPrograms $50,549 · Management $166,832$217,381
IX-25 Total functional expensesPrograms $1,101,296 · Management $979,694 · Fundraising $0$2,080,990
Part X · Balance sheet $3,796,421 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $385,847$248,877
X-2 Savings and temporary cash investmentsStart of year $525,837$1,062,675
X-4 Accounts receivableStart of year $118,363$107,735
X-9 Prepaid expenses and deferred chargesStart of year $25,183$14,008
X-10c Land, buildings and equipment, netStart of year $149,694$133,356
X-11 Publicly traded securitiesStart of year $1,575,382$1,671,137
X-15 Other assetsStart of year $691,485$558,633
X-16 Total assetsStart of year $3,471,791$3,796,421
X-17 Accounts payable and accrued expensesStart of year $161,001$111,257
X-19 Deferred revenueStart of year $131,670$212,032
X-25 Other liabilitiesStart of year $681,791$555,807
X-26 Total liabilitiesStart of year $974,462$879,096
X-27 Net assets without donor restrictionsStart of year $1,814,268$2,092,719
X-28 Net assets with donor restrictionsStart of year $683,061$824,606
X-32 Total net assets or fund balancesStart of year $2,497,329$2,917,325
X-33 Total liabilities and net assetsStart of year $3,471,791$3,796,421
Part XI · Reconciliation of net assets $2,917,325 net assets at year end
XI-1 Total revenue$2,441,675
XI-2 Total expenses$2,080,990
XI-3 Revenue less expenses$360,685
XI-4 Net assets at start of year$2,497,329
XI-5 Net unrealized gains (losses) on investments$42,031
XI-9 Other changes in net assets$17,280
XI-10 Net assets at end of year$2,917,325

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

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