Pulaski County Bar Association

Not tax-deductible

Little Rock, AR501(c)(6)EIN 71-0536704

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Support, education and services to attorneys

65¢ of each $1 spent went to programs.
Run by 40 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Programs: Part IX · 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 3
filings with a surplus
Average deficit $27K a year · 13% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
10 mo
of spending, in cash
Looks good: 10.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 16 voting members
Looks good: 14 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$174K
-25% vs prior year
Spent
$214K
To programs
65%
Net assets
$179K
By yearFY2021–FY2025
Revenue
$174K
FY2025▼ -25%
Revenue by fiscal year
FY2021$198K
FY2022$187K
FY2023$213K
FY2024$231K
FY2025$174K
Expenses
$214K
FY2025▼ -21%
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$214K
FY2024$271K
FY2025$214K
Net assets
$179K
FY2025▼ -18%
Net assets by fiscal year
FY2021$265K
FY2022$259K
FY2023$258K
FY2024$218K
FY2025$179K

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 Nov 1982.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $140K Management & general 35% · $74K

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

17 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Director
$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
$0Pt VII · Sec A
Past Preside
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021
Carol King$60,636$86,500$87,241$95,675
Cindy Smith$24,500———

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 Pulaski County 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 support, education, and services to attorneys.

Provided by the organization

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1 program service account for $140K of program spending, described in the organization's own filed words · FY2024.
01

To provide an outlet of support, continuing education, and professional publications for attorneys in the state of arkansas.

$140Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$174K
Ln 12
Fees for servicesLn 2g$96K
Gifts and grantsLn 1h$65K
Other incomeLn 4–11$10K
Money outPt IX
$214K
Ln 25
Programscol B$140K
Managementcol C$74K
Owns and owesPt X
$179K
net assets · Ln 32
Cash and savingsLn 1–2$179K
Total assetsLn 16$179K
LiabilitiesLn 26$0
PeoplePt VI, VII
17
listed · VII A
PaidVII A0
Voting boardVI 1a16
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$65K
Fees for servicesLn 2g$96K
Investment incomeLn 3$3K
Other incomeLn 4–11$10K
Total revenueLn 12$174K
Assets in detailPt X, end of year
CashLn 1$103K
SavingsLn 2$76K
Cash and savings togetherLn 1–2$179K
Total assetsLn 16$179K
LiabilitiesLn 26$0
Net assetsLn 32$179K
OperationsPt I, VI
EmployeesI 51
VolunteersI 640
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$218K$179K
Total assetsLn 16$218K$179K
LiabilitiesLn 26$0$0
Net assetsLn 32$218K$179K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$92K$37K$55K
Other employee benefitsLn 9$5K$2K$3K
Payroll taxesLn 10$9K$3K$5K
Accounting feesLn 11c$2K$895$895
Other fees for servicesLn 11g$9K$6K$2K
Office expensesLn 13$17K$11K$5K
Conferences, conventions and meetingsLn 19$53K$53K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$26K$26K
Total functional expensesLn 25$214K$140K$74K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $174K$214K−$40K$179K 990 PDF
FY2024 $231K$271K−$40K$218K 990 PDF
FY2023 $213K$214K−$821$258K 990 PDF
FY2022 $187K$259K 990 PDF
FY2021 $198K$265K 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 $174,441 across 6 lines filed
VIII-1b Membership dues$65,242
VIII-1h Total contributions, gifts and grants$65,242
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $96,286$96,286
VIII-3 Investment incomeExcluded from tax $3,177$3,177
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,736$9,736
VIII-12 Total revenueRelated to mission $106,022 · Excluded from tax $3,177$174,441
Part IX · Statement of functional expenses $214,057 across 9 lines filed
IX-7 Other salaries and wagesPrograms $36,912 · Management $55,368$92,280
IX-9 Other employee benefitsPrograms $2,185 · Management $3,277$5,462
IX-10 Payroll taxesPrograms $3,429 · Management $5,143$8,572
IX-11c Accounting feesPrograms $895 · Management $895$1,790
IX-11g Other fees for servicesPrograms $6,430 · Management $2,283$8,713
IX-13 Office expensesPrograms $11,411 · Management $5,414$16,825
IX-19 Conferences, conventions and meetingsPrograms $53,268$53,268
IX-23 InsuranceManagement $1,628$1,628
IX-24 Other expenses (24a–d)Programs $25,519$25,519
IX-25 Total functional expensesPrograms $140,049 · Management $74,008 · Fundraising $0$214,057
Part X · Balance sheet $178,814 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $145,154$102,552
X-2 Savings and temporary cash investmentsStart of year $73,276$76,262
X-16 Total assetsStart of year $218,430$178,814
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $218,430$178,814
X-32 Total net assets or fund balancesStart of year $218,430$178,814
X-33 Total liabilities and net assetsStart of year $218,430$178,814
Part XI · Reconciliation of net assets $178,814 net assets at year end
XI-1 Total revenue$174,441
XI-2 Total expenses$214,057
XI-3 Revenue less expenses−$39,616
XI-4 Net assets at start of year$218,430
XI-10 Net assets at end of year$178,814

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

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