Orange County Bar Foundation FY2022 filing

Tax-deductible

Santa Ana, CA501(c)(3)Crime & LegalEIN 23-7068923Revenue $2.2M in FY2022

On file with the IRSprojectyouthocbf.org1605 E 17th St, 92705-8529 · Santa Ana, CATax-exempt since Dec 1981Publicly supported charity — 170(b)(1)(A)(vi)

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Keeping at-risk youth out of jail, in school, healthy and drug free through education, counseling, and mentoring.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$285K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $33K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$285K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $24K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
43
of 43 voting members
Looks good: 43 of 43 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
+2% vs prior year
Spent
$2.1M
To programs
77%
Net assets
$3.2M
By yearFY2020–FY2024
Revenue
$2.2M
FY2022▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$2.1M
FY2022$2.2M
FY2023$2.2M
FY2024$2.5M
Expenses
$2.1M
FY2022▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$2.0M
FY2022$2.1M
FY2023$2.5M
FY2024$2.5M
Net assets
$3.2M
FY2022▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.0M
FY2021$3.1M
FY2022$3.2M
FY2023$2.9M
FY2024$2.9M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1981.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $1.6M Management & general 7% · $160K Fundraising 16% · $338K

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

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Who runs it and what they're paid

46 people listed on the 990; $285K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$163,625Pt VII · Sec A
Director of Development
$120,889Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Manuel Gutierrez’s $108K as Director of Program Strategy is at the 32nd percentile of top reported officer pay among 1147 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Karen Ruan—$199,299$163,625$157,366$163,770
Marisol Parand——$120,889$113,525—
Manuel Gutierrez$107,700————
Laura Marcum$107,109————
Martha Madrid$101,753————
Nancy Garcia$100,550————

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.

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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

Helps at-risk youth stay in school, healthy, and drug-free through education and support.

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Provided by the organization

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3 programs · $1.6M · in their own filed words · FY2022
01

Juvenile Crime Prevention/Substance Abuse Intervention

shortstop, program shortstop, are taught by volunteer attorneys and legal professionals to approximately 1,600 youths and their families. Stop short of addiction: An intensive program designed to specifically address the needs of first-time juvenile offenders arrested for criminal offenses as well as those having drug abuse problems.

$660Kprogram expense
02

Health Education

provides health education groups with risk education services to Latina mothers combined with family counseling to improve family functioning. Also provides comprehensive sexual health education for Latina youth via evidence-based program models.

$507Kprogram expense
03

Academic and Career Development

targets Latina high school juniors and seniors from the City of Santa Ana who are interested in entering college but need assistance due to academics, cultural and gender barriers and limited financial resources.

$483Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Gifts and grantsLn 1h$1.8M
Other incomeLn 4–11$344K
Investment incomeLn 3$34K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.6M
Managementcol C$160K
Fundraisingcol D$338K
Owns and owesPt X
$3.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$4.3M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
46
listed · VII A
PaidVII A2
Voting boardVI 1a43
IndependentVI 1b43
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$655K
Investment incomeLn 3$34K
Other incomeLn 4–11$344K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$1.8M
Cash and savings togetherLn 1–2$1.8M
Land, buildings, equipmentLn 10c$1.9M
Other assetsLn 15$308K
Total assetsLn 16$4.3M
LiabilitiesLn 26$1.1M
Net assetsLn 32$3.2M
OperationsPt I, VI
EmployeesI 526
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$1.7M$1.8M
Land, buildings, equipmentLn 10c$2.0M$1.9M
Total assetsLn 16$4.5M$4.3M
LiabilitiesLn 26$1.3M$1.1M
Net assetsLn 32$3.1M$3.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$285K$256K$40K−$12K
Other salaries and wagesLn 7$973K$750K$49K$174K
Pension plan contributionsLn 8$44K$33K$3K$7K
Other employee benefitsLn 9$101K$77K$7K$17K
Payroll taxesLn 10$88K$67K$6K$15K
Accounting feesLn 11c$25K$21K$1K$3K
Other fees for servicesLn 11g$15K$300$7K$8K
Advertising and promotionLn 12$100K$72K$923$27K
Office expensesLn 13$15K$12K$2K$2K
Information technologyLn 14$24K$19K$2K$3K
OccupancyLn 16$72K$59K$4K$9K
TravelLn 17$6K$4K$1K$779
Conferences, conventions and meetingsLn 19$4K$668$3K$248
InterestLn 20$54K$42K$4K$7K
Depreciation, depletion and amortizationLn 22$64K$48K$4K$12K
InsuranceLn 23$10K$8K$953$909
Other expenses (24a–d)Ln 24$203K$132K$15K$56K
All other expensesLn 24e$64K$49K$8K$7K
Total functional expensesLn 25$2.1M$1.6M$160K$338K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.5M$2.5M−$48K$2.9M 990 PDF
FY2023 $2.2M$2.5M−$273K$2.9M 990 PDF
FY2022 Viewing $2.2M$2.1M$48K$3.2M 990 PDF
FY2021 $2.1M$2.0M$183K$3.1M 990 PDF
FY2020 $2.2M$2.0M$253K$3.0M 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 FY2022 990 (6 parts)
Part I · Summary $2,195,807 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,971,118$1,817,557
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $5,871$34,311
I-11 Other revenuePrior year $169,203$343,939
I-12 Total revenuePrior year $2,146,192$2,195,807
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 $1,386,524$1,491,070
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $576,721$656,940
I-18 Total expensesPrior year $1,963,245$2,148,010
I-19 Revenue less expensesPrior year $182,947$47,797
Part VI · Governance 43 of 43 board members independent, no flags
VI-1a Voting members of the governing body43
VI-1b Independent voting members43
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,195,807 across 6 lines filed
VIII-1e Government grants$655,278
VIII-1f All other contributions, gifts and grants$1,162,279
VIII-1h Total contributions, gifts and grants$1,817,557
VIII-3 Investment incomeExcluded from tax $34,311$34,311
VIII-8 Net income from fundraising eventsExcluded from tax $343,939$343,939
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $378,250$2,195,807
Part IX · Statement of functional expenses $2,148,010 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $256,044 · Management $40,344 · Fundraising −$11,874$284,514
IX-7 Other salaries and wagesPrograms $749,857 · Management $48,999 · Fundraising $174,189$973,045
IX-8 Pension plan contributionsPrograms $33,150 · Management $3,053 · Fundraising $7,415$43,618
IX-9 Other employee benefitsPrograms $77,126 · Management $7,103 · Fundraising $17,252$101,481
IX-10 Payroll taxesPrograms $67,193 · Management $6,189 · Fundraising $15,030$88,412
IX-11c Accounting feesPrograms $20,584 · Management $1,240 · Fundraising $2,976$24,800
IX-11g Other fees for servicesPrograms $300 · Management $6,753 · Fundraising $8,195$15,248
IX-12 Advertising and promotionPrograms $72,181 · Management $923 · Fundraising $27,111$100,215
IX-13 Office expensesPrograms $11,591 · Management $1,506 · Fundraising $2,392$15,489
IX-14 Information technologyPrograms $19,271 · Management $2,431 · Fundraising $2,638$24,340
IX-16 OccupancyPrograms $58,826 · Management $4,316 · Fundraising $8,502$71,644
IX-17 TravelPrograms $3,799 · Management $1,476 · Fundraising $779$6,054
IX-19 Conferences, conventions and meetingsPrograms $668 · Management $3,126 · Fundraising $248$4,042
IX-20 InterestPrograms $42,306 · Management $4,336 · Fundraising $7,347$53,989
IX-22 Depreciation, depletion and amortizationPrograms $47,556 · Management $4,420 · Fundraising $11,887$63,863
IX-23 InsurancePrograms $8,136 · Management $953 · Fundraising $909$9,998
IX-24 Other expenses (24a–d)Programs $131,652 · Management $15,249 · Fundraising $56,313$203,214
IX-24e All other expensesPrograms $49,178 · Management $7,885 · Fundraising $6,981$64,044
IX-25 Total functional expensesPrograms $1,649,418 · Management $160,302 · Fundraising $338,290$2,148,010
Part X · Balance sheet $4,268,492 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,734,647$1,819,026
X-3 Pledges and grants receivableStart of year $380,740$161,438
X-8 Inventories for sale or useStart of year $23,356$24,912
X-9 Prepaid expenses and deferred chargesStart of year $21,103$15,096
X-10c Land, buildings and equipment, netStart of year $1,963,285$1,940,258
X-15 Other assetsStart of year $356,912$307,762
X-16 Total assetsStart of year $4,480,043$4,268,492
X-17 Accounts payable and accrued expensesStart of year $140,561$103,690
X-19 Deferred revenueStart of year $105,365$87,770
X-26 Total liabilitiesStart of year $1,333,241$1,073,893
X-27 Net assets without donor restrictionsStart of year $2,672,425$2,726,689
X-28 Net assets with donor restrictionsStart of year $474,377$467,910
X-32 Total net assets or fund balancesStart of year $3,146,802$3,194,599
X-33 Total liabilities and net assetsStart of year $4,480,043$4,268,492
Part XI · Reconciliation of net assets $3,194,599 net assets at year end
XI-1 Total revenue$2,195,807
XI-2 Total expenses$2,148,010
XI-3 Revenue less expenses$47,797
XI-4 Net assets at start of year$3,146,802
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,194,599

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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