Utah State Bar FY2024 filing

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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.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$1.2M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2024 · 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
$1.2M
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
12 mo
of spending, in cash
Looks good: 11.8 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
$4.8M
35% of total assets
Looks good: liabilities are 35% 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
$8.8M
+9% vs prior year
Spent
$8.7M
To programs
0%
Net assets
$8.7M
By yearFY2021–FY2025
Revenue
$8.8M
FY2024▲ +9%
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
$8.7M
FY2024▲ +7%
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
$8.7M
FY2024▲ +1%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

24 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Chief Discip
$207,419Pt VII · Sec A
Executive Di
$169,450Pt VII · Sec A
$142,585Pt VII · Sec A
McLe Board D
$123,109Pt VII · Sec A
Office of PR
$120,374Pt VII · Sec A
Office of PR
$118,413Pt VII · Sec A
IT Director
$114,592Pt VII · Sec A
Finance Dire
$103,994Pt 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 · FY2023
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 FY2024 990, line by line.

1The main four
Money inPt VIII
$8.8M
Ln 12
Fees for servicesLn 2g$8.1M
Investment incomeLn 3$450K
Gifts and grantsLn 1h$257K
Money outPt IX
$8.7M
Ln 25
Owns and owesPt X
$8.7M
net assets · Ln 32
Cash and savingsLn 1–2$8.5M
Total assetsLn 16$13.4M
LiabilitiesLn 26$4.8M
PeoplePt VI, VII
24
listed · VII A
PaidVII A12
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$257K
Fees for servicesLn 2g$8.1M
Investment incomeLn 3$450K
Other incomeLn 4–11$25K
Gains on assetsLn 7$447K
Total revenueLn 12$8.8M
Assets in detailPt X, end of year
CashLn 1$4.1M
SavingsLn 2$4.5M
Cash and savings togetherLn 1–2$8.5M
InvestmentsLn 11–13$2.9M
Land, buildings, equipmentLn 10c$1.5M
Other assetsLn 15$7K
Total assetsLn 16$13.4M
LiabilitiesLn 26$4.8M
Net assetsLn 32$8.7M
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 FY24End FY24
Cash and savingsLn 1–2$6.2M$8.5M
InvestmentsLn 11–13$5.4M$2.9M
Land, buildings, equipmentLn 10c$1.5M$1.5M
Total assetsLn 16$13.6M$13.4M
LiabilitiesLn 26$5.0M$4.8M
Net assetsLn 32$8.5M$8.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$157K
Pay of current officers, directors and key staffLn 5$592K
Other salaries and wagesLn 7$3.4M
Pension plan contributionsLn 8$221K
Other employee benefitsLn 9$345K
Payroll taxesLn 10$282K
Legal feesLn 11b$11K
Accounting feesLn 11c$43K
Lobbying feesLn 11d$64K
Investment management feesLn 11f$22K
Other fees for servicesLn 11g$584K
Advertising and promotionLn 12$10K
Office expensesLn 13$554K
Information technologyLn 14$434K
OccupancyLn 16$236K
TravelLn 17$97K
Conferences, conventions and meetingsLn 19$1.1M
InterestLn 20$9K
Depreciation, depletion and amortizationLn 22$164K
InsuranceLn 23$98K
Other expenses (24a–d)Ln 24$276K
All other expensesLn 24e$15K
Total functional expensesLn 25$8.7M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $8.8M$9.1M−$292K$8.4M 990 PDF
FY2024 Viewing $8.8M$8.7M$103K$8.7M 990 PDF
FY2023 $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $8,798,314 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $140,739$257,173
I-9 Program service revenuePrior year $7,677,906$8,066,182
I-10 Investment incomePrior year $250,269$449,880
I-11 Other revenuePrior year $25,911$25,079
I-12 Total revenuePrior year $8,094,825$8,798,314
I-13 Grants and similar amounts paidPrior year $106,900$156,770
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,421,656$4,851,582
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,630,150$3,686,568
I-18 Total expensesPrior year $8,158,706$8,694,920
I-19 Revenue less expensesPrior year −$63,881$103,394
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 $8,798,314 across 7 lines filed
Lines not itemized here account for $93,775 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$257,173
VIII-1h Total contributions, gifts and grants$257,173
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,760,554 · Unrelated business $211,853$7,972,407
VIII-3 Investment incomeExcluded from tax $2,381$2,381
VIII-6 Net rental income or lossExcluded from tax $25,079$25,079
VIII-7 Net gain or loss on sales of assetsExcluded from tax $447,499$447,499
VIII-12 Total revenueRelated to mission $7,854,329 · Unrelated business $211,853 · Excluded from tax $474,959$8,798,314
Part IX · Statement of functional expenses $8,694,920 across 22 lines filed
IX-1 Grants to domestic organizations$156,770
IX-5 Pay of current officers, directors and key staff$591,524
IX-7 Other salaries and wages$3,412,037
IX-8 Pension plan contributions$221,376
IX-9 Other employee benefits$344,532
IX-10 Payroll taxes$282,113
IX-11b Legal fees$10,817
IX-11c Accounting fees$43,496
IX-11d Lobbying fees$63,722
IX-11f Investment management fees$22,397
IX-11g Other fees for services$584,401
IX-12 Advertising and promotion$9,627
IX-13 Office expenses$553,832
IX-14 Information technology$434,308
IX-16 Occupancy$236,294
IX-17 Travel$97,212
IX-19 Conferences, conventions and meetings$1,069,324
IX-20 Interest$8,825
IX-22 Depreciation, depletion and amortization$163,898
IX-23 Insurance$97,579
IX-24 Other expenses (24a–d)$275,840
IX-24e All other expenses$14,996
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$8,694,920
Part X · Balance sheet $13,426,401 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,714,733$4,082,310
X-2 Savings and temporary cash investmentsStart of year $4,531,538$4,452,416
X-4 Accounts receivableStart of year $81,311$120,631
X-9 Prepaid expenses and deferred chargesStart of year $301,735$296,716
X-10c Land, buildings and equipment, netStart of year $1,517,412$1,546,247
X-11 Publicly traded securitiesStart of year $5,427,044$2,921,002
X-15 Other assetsStart of year $9,439$7,079
X-16 Total assetsStart of year $13,583,212$13,426,401
X-17 Accounts payable and accrued expensesStart of year $1,064,974$866,445
X-19 Deferred revenueStart of year $3,961,286$3,888,392
X-25 Other liabilitiesStart of year $10,528$8,859
X-26 Total liabilitiesStart of year $5,036,788$4,763,696
X-27 Net assets without donor restrictionsStart of year $8,478,212$8,571,096
X-28 Net assets with donor restrictionsStart of year $68,212$91,609
X-32 Total net assets or fund balancesStart of year $8,546,424$8,662,705
X-33 Total liabilities and net assetsStart of year $13,583,212$13,426,401
Part XI · Reconciliation of net assets $8,662,705 net assets at year end
XI-1 Total revenue$8,798,314
XI-2 Total expenses$8,694,920
XI-3 Revenue less expenses$103,394
XI-4 Net assets at start of year$8,546,424
XI-5 Net unrealized gains (losses) on investments$12,887
XI-10 Net assets at end of year$8,662,705

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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