Utah State Bar FY2023 filing

Not tax-deductible

Salt Lake Cty, UT501(c)(6)Since 1991EIN 87-0271610Revenue $8.1M in FY2023

On file with the IRSutahbar.org645 S 200 E, 84111-3834 · Salt Lake Cty, UTTax-exempt since Jul 1994

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To represent lawyers in the State of Utah and serve the public and the legal profession by promoting justice, professional excellence, civility, ethics, respect for and understanding of the law.

$1.1M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

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
3 of 5
filings with a surplus
Average surplus $227K a year · 3% 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
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.1M
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
9 mo
of spending, in cash
Looks good: 9.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $36K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5.0M
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.1M
+8% vs prior year
Spent
$8.2M
To programs
0%
Net assets
$8.5M
By yearFY2021–FY2025
Revenue
$8.1M
FY2023▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2021$7.3M
FY2022$7.5M
FY2023$8.1M
FY2024$8.8M
FY2025$8.8M
Expenses
$8.2M
FY2023▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2021$6.1M
FY2022$7.3M
FY2023$8.2M
FY2024$8.7M
FY2025$9.1M
Net assets
$8.5M
FY2023▼ -0.6%
Tap a bar for its year
Net assets by fiscal year
FY2021$8.4M
FY2022$8.6M
FY2023$8.5M
FY2024$8.7M
FY2025$8.4M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · 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 Jul 1994.

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

Who runs it and what they're paid

23 people listed on the 990; $1.1M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Chief Discip
$197,012Pt VII · Sec A
Executive Di
$163,000Pt VII · Sec A
$134,512Pt VII · Sec A
General Coun
$120,104Pt VII · Sec A
Finance Dire
$118,120Pt VII · Sec A
McLe Board D
$115,617Pt VII · Sec A
Office of PR
$113,645Pt VII · Sec A
IT Director
$109,246Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Billy Lee Walker—$207,419$197,012$186,694$183,855
John C Baldwin———$140,621$202,250
Elizabeth Wright$176,800$169,450$163,000$147,811$131,715
Christine Greenwood$174,571$142,585$134,512——
Richard M Dibblee———$125,945$144,466
Maribeth Lehoux$143,685————
Joni Seko————$142,700
Nathan Severin$136,098$60,883———

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

Promotes justice and professional excellence for Utah lawyers and the public.

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3 programs · in their own filed words · FY2022
01

Regulate admission of persons seeking to practice law in the state of utah through collection of mandatory licensing fees, administration of bar examinations, and continuing legal education.

Pt IX · col B
02

Promote professionalism and competence in the practice of law providing educational opportunities to attorneys by means of seminars and annual conferences.

Pt IX · col B
03

Regulate and discipline attorneys practicing law in the state of utah through the investigation of complaints and prosecuting cases where appropriate.

Pt IX · col B

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$36K
Grants paid · 13 grants · $717K · 2020–2024

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$8.1M
Ln 12
Fees for servicesLn 2g$7.7M
Investment incomeLn 3$250K
Gifts and grantsLn 1h$141K
Money outPt IX
$8.2M
Ln 25
Owns and owesPt X
$8.5M
net assets · Ln 32
Cash and savingsLn 1–2$6.2M
Total assetsLn 16$13.6M
LiabilitiesLn 26$5.0M
PeoplePt VI, VII
23
listed · VII A
PaidVII A11
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$141K
Fees for servicesLn 2g$7.7M
Investment incomeLn 3$250K
Other incomeLn 4–11$26K
Gains on assetsLn 7$250K
Total revenueLn 12$8.1M
Assets in detailPt X, end of year
CashLn 1$1.7M
SavingsLn 2$4.5M
Cash and savings togetherLn 1–2$6.2M
InvestmentsLn 11–13$5.4M
Land, buildings, equipmentLn 10c$1.5M
Total assetsLn 16$13.6M
LiabilitiesLn 26$5.0M
Net assetsLn 32$8.5M
OperationsPt I, VI
EmployeesI 560
VolunteersI 6200
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 FY23End FY23
Cash and savingsLn 1–2$4.9M$6.2M
InvestmentsLn 11–13$5.8M$5.4M
Land, buildings, equipmentLn 10c$1.4M$1.5M
Total assetsLn 16$12.4M$13.6M
LiabilitiesLn 26$3.8M$5.0M
Net assetsLn 32$8.6M$8.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$107K
Pay of current officers, directors and key staffLn 5$621K
Other salaries and wagesLn 7$3.0M
Pension plan contributionsLn 8$217K
Other employee benefitsLn 9$306K
Payroll taxesLn 10$246K
Legal feesLn 11b$49K
Accounting feesLn 11c$41K
Lobbying feesLn 11d$62K
Investment management feesLn 11f$22K
Other fees for servicesLn 11g$196K
Advertising and promotionLn 12$28K
Office expensesLn 13$405K
Information technologyLn 14$376K
OccupancyLn 16$349K
TravelLn 17$248K
Conferences, conventions and meetingsLn 19$946K
InterestLn 20$10K
Depreciation, depletion and amortizationLn 22$142K
InsuranceLn 23$70K
Other expenses (24a–d)Ln 24$484K
All other expensesLn 24e$202K
Total functional expensesLn 25$8.2M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $8.8M$9.1M−$292K$8.4M 990 PDF
FY2024 $8.8M$8.7M$103K$8.7M 990 PDF
FY2023 Viewing $8.1M$8.2M−$64K$8.5M 990 PDF
FY2022 $7.5M$7.3M$202K$8.6M 990 PDF
FY2021 $7.3M$6.1M$1.2M$8.4M 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 (6 parts)
Part I · Summary $8,094,825 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,178$140,739
I-9 Program service revenuePrior year $7,387,526$7,677,906
I-10 Investment incomePrior year $49,596$250,269
I-11 Other revenuePrior year $18,752$25,911
I-12 Total revenuePrior year $7,483,052$8,094,825
I-13 Grants and similar amounts paidPrior year $395,352$106,900
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,170,002$4,421,656
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,715,290$3,630,150
I-18 Total expensesPrior year $7,280,644$8,158,706
I-19 Revenue less expensesPrior year $202,408−$63,881
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $8,094,825 across 6 lines filed
Lines not itemized here account for −$41,881 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$140,739
VIII-1h Total contributions, gifts and grants$140,739
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,515,701 · Unrelated business $204,086$7,719,787
VIII-6 Net rental income or lossExcluded from tax $25,911$25,911
VIII-7 Net gain or loss on sales of assetsExcluded from tax $250,269$250,269
VIII-12 Total revenueRelated to mission $7,473,820 · Unrelated business $204,086 · Excluded from tax $276,180$8,094,825
Part IX · Statement of functional expenses $8,158,706 across 22 lines filed
IX-1 Grants to domestic organizations$106,900
IX-5 Pay of current officers, directors and key staff$621,478
IX-7 Other salaries and wages$3,031,666
IX-8 Pension plan contributions$216,511
IX-9 Other employee benefits$306,382
IX-10 Payroll taxes$245,619
IX-11b Legal fees$48,933
IX-11c Accounting fees$41,031
IX-11d Lobbying fees$62,199
IX-11f Investment management fees$22,327
IX-11g Other fees for services$195,629
IX-12 Advertising and promotion$27,865
IX-13 Office expenses$405,429
IX-14 Information technology$376,037
IX-16 Occupancy$349,062
IX-17 Travel$247,761
IX-19 Conferences, conventions and meetings$946,405
IX-20 Interest$9,512
IX-22 Depreciation, depletion and amortization$141,952
IX-23 Insurance$70,388
IX-24 Other expenses (24a–d)$483,628
IX-24e All other expenses$201,992
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$8,158,706
Part X · Balance sheet $13,583,212 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,380,252$1,714,733
X-2 Savings and temporary cash investmentsStart of year $3,554,044$4,531,538
X-4 Accounts receivableStart of year $16,980$81,311
X-9 Prepaid expenses and deferred chargesStart of year $249,664$301,735
X-10c Land, buildings and equipment, netStart of year $1,392,291$1,526,851
X-11 Publicly traded securitiesStart of year $5,823,519$5,427,044
X-16 Total assetsStart of year $12,416,750$13,583,212
X-17 Accounts payable and accrued expensesStart of year $914,577$1,064,974
X-19 Deferred revenueStart of year $2,895,316$3,961,286
X-25 Other liabilitiesStart of year $11,798$10,528
X-26 Total liabilitiesStart of year $3,821,691$5,036,788
X-27 Net assets without donor restrictionsStart of year $8,595,059$8,546,424
X-32 Total net assets or fund balancesStart of year $8,595,059$8,546,424
X-33 Total liabilities and net assetsStart of year $12,416,750$13,583,212
Part XI · Reconciliation of net assets $8,546,424 net assets at year end
XI-1 Total revenue$8,094,825
XI-2 Total expenses$8,158,706
XI-3 Revenue less expenses−$63,881
XI-4 Net assets at start of year$8,595,059
XI-5 Net unrealized gains (losses) on investments$15,246
XI-10 Net assets at end of year$8,546,424

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

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