Pima County Bar Association FY2023 filing

Not tax-deductible

Tucson, AZ501(c)(6)Since 1974Mutual / membership EIN 86-6080642Revenue $441K in FY2023

On file with the IRSpimacountybar.org177 N Church Ave Ste 101, 85701-1117 · Tucson, AZTax-exempt since Jan 1975

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The Pima County Bar Association provides service and leadership to the public and to the profession, provides to all people of Pima County access to and awareness of the law, and promotes respect for and satisfaction in the profession.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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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
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
2 of 6
filings with a surplus
Average deficit $7K a year · 2% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Plus $120K in investments, Pt X · Ln 11–13
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$92K
41% of total assets
Looks good: liabilities are 41% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$441K
+2% vs prior year
Spent
$463K
To programs
0%
Net assets
$133K
By yearFY2020–FY2025
Revenue
$441K
FY2023▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$398K
FY2021$412K
FY2022$432K
FY2023$441K
FY2024$410K
FY2025$275K
Expenses
$463K
FY2023▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$405K
FY2021$416K
FY2022$425K
FY2023$463K
FY2024$391K
FY2025$312K
Net assets
$133K
FY2023▼ -22%
Tap a bar for its year
Net assets by fiscal year
FY2020$167K
FY2021$164K
FY2022$170K
FY2023$133K
FY2024$113K
FY2025$86K

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 (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1975.

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.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

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

NameFY2024FY2022FY2021
Susan Trenthan$34,238$79,140$77,890
Michelle Blumenberg$52,200——

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 15aNo

Programs and updates

Connects Pima County residents with legal services and promotes understanding of the law.

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Provided by the organization

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1 program · in their own filed words · FY2023
01

Promotion of legal activities and public awareness of legal aid and helping low income people with legal services. Through their lawyer referral services. Providing continuing legal education by offering classes and training to the lawyers of southern arizona.

Pt IX · col B

Funders

Who pays for it.

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

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$441K
Ln 12
Fees for servicesLn 2g$297K
Gifts and grantsLn 1h$120K
Other incomeLn 4–11$13K
Money outPt IX
$463K
Ln 25
Owns and owesPt X
$133K
net assets · Ln 32
Cash and savingsLn 1–2$62K
Total assetsLn 16$225K
LiabilitiesLn 26$92K
PeoplePt VI, VII
21
listed · VII A
PaidVII A0
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$120K
Fees for servicesLn 2g$297K
Investment incomeLn 3$11K
Other incomeLn 4–11$13K
Gains on assetsLn 7$4K
Total revenueLn 12$441K
Assets in detailPt X, end of year
CashLn 1$62K
Cash and savings togetherLn 1–2$62K
InvestmentsLn 11–13$120K
Land, buildings, equipmentLn 10c$43K
Total assetsLn 16$225K
LiabilitiesLn 26$92K
Net assetsLn 32$133K
OperationsPt I, VI
EmployeesI 53
VolunteersI 624
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$29K$62K
InvestmentsLn 11–13$149K$120K
Land, buildings, equipmentLn 10c$43K$43K
Total assetsLn 16$221K$225K
LiabilitiesLn 26$67K$92K
Net assetsLn 32$154K$133K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$188K
Other employee benefitsLn 9$36K
Payroll taxesLn 10$15K
Accounting feesLn 11c$5K
Investment management feesLn 11f$175
Office expensesLn 13$51K
Information technologyLn 14$16K
OccupancyLn 16$44K
Conferences, conventions and meetingsLn 19$34K
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$55K$55K
All other expensesLn 24e$16K
Total functional expensesLn 25$463K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $275K$312K−$37K$86K 990 PDF
FY2024 $410K$391K$20K$113K 990 PDF
FY2023 Viewing $441K$463K−$22K$133K 990 PDF
FY2022 $432K$425K$7K$170K 990 PDF
FY2021 $412K$416K−$4K$164K 990 PDF
FY2020 $398K$405K−$7K$167K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $440,801 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $130,893$120,080
I-9 Program service revenuePrior year $283,256$297,451
I-10 Investment incomePrior year $7,996$10,549
I-11 Other revenuePrior year $10,035$12,721
I-12 Total revenuePrior year $432,180$440,801
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $246,362$238,225
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $179,114$224,339
I-18 Total expensesPrior year $425,476$462,564
I-19 Revenue less expensesPrior year $6,704−$21,763
Part VI · Governance 20 of 20 board members independent, 4 to look at
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $440,801 across 6 lines filed
Lines not itemized here account for $12,721 of total revenue; see the IRS return.
VIII-1b Membership dues$120,080
VIII-1h Total contributions, gifts and grants$120,080
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $265,038 · Unrelated business $32,413$297,451
VIII-3 Investment incomeRelated to mission $6,153$6,153
VIII-7 Net gain or loss on sales of assetsRelated to mission $4,396$4,396
VIII-12 Total revenueRelated to mission $275,587 · Unrelated business $45,134 · Excluded from tax $0$440,801
Part IX · Statement of functional expenses $462,564 across 12 lines filed
IX-7 Other salaries and wages$187,775
IX-9 Other employee benefits$35,721
IX-10 Payroll taxes$14,729
IX-11c Accounting fees$4,522
IX-11f Investment management fees$175
IX-13 Office expenses$50,576
IX-14 Information technology$15,635
IX-16 Occupancy$44,447
IX-19 Conferences, conventions and meetings$34,133
IX-23 Insurance$3,653
IX-24 Other expenses (24a–d)Programs $54,814$54,814
IX-24e All other expenses$16,384
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$462,564
Part X · Balance sheet $224,788 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $29,431$62,367
X-10c Land, buildings and equipment, netStart of year $42,600$42,600
X-11 Publicly traded securitiesStart of year $148,878$119,821
X-16 Total assetsStart of year $220,909$224,788
X-17 Accounts payable and accrued expensesStart of year $4,410$6,748
X-18 Grants payableStart of year $5,208$15,994
X-19 Deferred revenueStart of year $39,187$46,140
X-25 Other liabilitiesStart of year $17,804$23,369
X-26 Total liabilitiesStart of year $66,609$92,251
X-32 Total net assets or fund balancesStart of year $154,300$132,537
X-33 Total liabilities and net assetsStart of year $220,909$224,788
Part XI · Reconciliation of net assets $132,537 net assets at year end
XI-1 Total revenue$440,801
XI-2 Total expenses$462,564
XI-3 Revenue less expenses−$21,763
XI-4 Net assets at start of year$154,300
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$132,537

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

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