Multnomah Bar Association FY2023 filing

Not tax-deductible

Portland, OR501(c)(6)EIN 23-7315437

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Lawyers associated for justice, service, professionalism, education and leadership.

$118K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2023 · 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
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
2 of 5
filings with a surplus
Average deficit $10K a year · 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$118K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$621K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$895K
-5% vs prior year
Spent
$977K
Net assets
$855K
By yearFY2020–FY2024
Revenue
$895K
FY2023▼ -5%
Revenue by fiscal year
FY2020$794K
FY2021$838K
FY2022$947K
FY2023$895K
FY2024$878K
Expenses
$977K
FY2023▲ +15%
Expenses by fiscal year
FY2020$813K
FY2021$775K
FY2022$847K
FY2023$977K
FY2024$988K
Net assets
$855K
FY2023▼ -7%
Net assets by fiscal year
FY2020$749K
FY2021$816K
FY2022$916K
FY2023$855K
FY2024$776K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 Oct 1973.

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

Who runs it and what they're paid

21 people listed on the 990; $118K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$118,048Pt VII · Sec A
Treasurer (1/1/23 Term Ended 5/31/23)
$0Pt VII · Sec A
President (1/1/23 - 5/31/23) Past President (beg.
$0Pt VII · Sec A
Board Member (1/1/23 - 5/31/23) Secretary (beg. 6
$0Pt VII · Sec A
Board Member (1/1/23 - 5/31/23) Treasurer (beg. 6
$0Pt VII · Sec A
Past President (term Ended 5/31/23)
$0Pt VII · Sec A
Board Member (1/1/23 - 5/31/23)
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Guy Walden$122,620$118,048$115,000$107,731$104,209

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 Multnomah 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

Provides legal aid and education to promote justice and leadership.

Provided by the organization

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3 program services, described in the organization's own filed words · FY2023.
01

Mba programs and events further collegiality of the legal community, raise and maintain dignity and honor of the legal profession, and promote social and professional interrelationships of association members.

Pt IX · col B
02

The mba provided $22,250 in contributions to charitable organizations to fund charitable and educational activities which increase access to justice, promote civic education and further the public interest. Mba also provided 12 lsat scholarships to individuals totaling $11,388.

Pt IX · col B
03

The continuing legal education program facilitates and promotes continuing legal education of lawyers. 2,135 individuals registered for one or more of the 73 seminars presented by the mba.

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 · this organization's grantmaking
Grants paid · 7 grants · $70K · 2020–2024
Powerscore Test PreparationFY2024$10,865
Powerscore Test PreparationFY2023$11,388
Powerscore Test PreparationFY2022$8,891
Powerscore Test PreparationFY2021$8,972
Multnoma Bar FoundationOR · FY2020$11,500
Powerscore Test PreparationFY2020$8,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$895K
Ln 12
Gifts and grantsLn 1h$447K
Fees for servicesLn 2g$249K
Other incomeLn 4–11$199K
Money outPt IX
$977K
Ln 25
Owns and owesPt X
$855K
net assets · Ln 32
Cash and savingsLn 1–2$732K
Total assetsLn 16$1.5M
LiabilitiesLn 26$621K
PeoplePt VI, VII
21
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$447K
Fees for servicesLn 2g$249K
Investment incomeLn 3$288
Other incomeLn 4–11$199K
Total revenueLn 12$895K
Assets in detailPt X, end of year
CashLn 1$329K
SavingsLn 2$403K
Cash and savings togetherLn 1–2$732K
InvestmentsLn 11–13$621K
Land, buildings, equipmentLn 10c$13K
Other assetsLn 15$39K
Total assetsLn 16$1.5M
LiabilitiesLn 26$621K
Net assetsLn 32$855K
OperationsPt I, VI
EmployeesI 55
VolunteersI 6252
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 FY23End FY23
Cash and savingsLn 1–2$1.4M$732K
InvestmentsLn 11–13$621K
Land, buildings, equipmentLn 10c$11K$13K
Total assetsLn 16$1.5M$1.5M
LiabilitiesLn 26$616K$621K
Net assetsLn 32$916K$855K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$34K
Pay of current officers, directors and key staffLn 5$132K
Other salaries and wagesLn 7$300K
Pension plan contributionsLn 8$15K
Other employee benefitsLn 9$39K
Payroll taxesLn 10$37K
Accounting feesLn 11c$46K
Office expensesLn 13$39K
OccupancyLn 16$60K
Conferences, conventions and meetingsLn 19$94K
Depreciation, depletion and amortizationLn 22$4K
InsuranceLn 23$8K
Other expenses (24a–d)Ln 24$128K
All other expensesLn 24e$40K
Total functional expensesLn 25$977K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $878K$988K−$110K$776K 990 PDF
FY2023 Viewing $895K$977K−$82K$855K 990 PDF
FY2022 $947K$847K$100K$916K 990 PDF
FY2021 $838K$775K$63K$816K 990 PDF
FY2020 $794K$813K−$19K$749K 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $895,369 across 7 lines filed
VIII-1b Membership dues$447,165
VIII-1h Total contributions, gifts and grants$447,165
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $248,694$248,694
VIII-3 Investment incomeExcluded from tax $288$288
VIII-5 RoyaltiesExcluded from tax $139,958$139,958
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $59,241 · Excluded from tax $23$59,264
VIII-12 Total revenueRelated to mission $248,694 · Unrelated business $59,241 · Excluded from tax $140,269$895,369
Part IX · Statement of functional expenses $977,288 across 14 lines filed
IX-1 Grants to domestic organizations$33,638
IX-5 Pay of current officers, directors and key staff$132,156
IX-7 Other salaries and wages$300,171
IX-8 Pension plan contributions$15,002
IX-9 Other employee benefits$38,734
IX-10 Payroll taxes$37,448
IX-11c Accounting fees$46,331
IX-13 Office expenses$39,257
IX-16 Occupancy$60,085
IX-19 Conferences, conventions and meetings$93,907
IX-22 Depreciation, depletion and amortization$4,424
IX-23 Insurance$8,062
IX-24 Other expenses (24a–d)$127,659
IX-24e All other expenses$40,414
IX-25 Total functional expenses$977,288
Part X · Balance sheet $1,476,803 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $260,651$328,934
X-2 Savings and temporary cash investmentsStart of year $1,105,548$403,136
X-4 Accounts receivableStart of year $21,645$27,063
X-9 Prepaid expenses and deferred chargesStart of year $38,473$45,070
X-10c Land, buildings and equipment, netStart of year $10,597$13,064
X-11 Publicly traded securities$620,952
X-15 Other assetsStart of year $95,686$38,584
X-16 Total assetsStart of year $1,532,600$1,476,803
X-17 Accounts payable and accrued expensesStart of year $31,253$38,179
X-19 Deferred revenueStart of year $322,914$320,682
X-25 Other liabilitiesStart of year $262,120$262,599
X-26 Total liabilitiesStart of year $616,287$621,460
X-27 Net assets without donor restrictionsStart of year $916,313$855,343
X-32 Total net assets or fund balancesStart of year $916,313$855,343
X-33 Total liabilities and net assetsStart of year $1,532,600$1,476,803
Part XI · Reconciliation of net assets $855,343 net assets at year end
XI-1 Total revenue$895,369
XI-2 Total expenses$977,288
XI-3 Revenue less expenses−$81,919
XI-4 Net assets at start of year$916,313
XI-5 Net unrealized gains (losses) on investments$20,949
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$855,343

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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