Utah Bar Foundation FY2023 filing

Tax-deductible

Salt Lake Cty, UT501(c)(3)Since 1963Crime & LegalEIN 87-6124936Revenue $4.6M in FY2023

On file with the IRSutahbarfoundation.org645 S 200 E, 84111-3834 · Salt Lake Cty, UTTax-exempt since Mar 1965Supporting organization — 509(a)(3)

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1) promote legal education and increase the knowledge and awareness of the law in the community. 2) assist in providing legal services to the disadvantaged. 3) improve the administration of justice. 4) serve other worthwhile law-related public purposes.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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 6
filings with a surplus
Average surplus $1.6M a year · 42% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
12 mo
of spending, in cash
Looks good: 11.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $53K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.6M
+384% vs prior year
Spent
$2.6M
To programs
99%
Net assets
$4.7M
By yearFY2020–FY2025
Revenue
$4.6M
FY2023▲ +384%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$1.5M
FY2022$939K
FY2023$4.6M
FY2024$7.0M
FY2025$7.5M
Expenses
$2.6M
FY2023▲ +108%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$1.9M
FY2022$1.3M
FY2023$2.6M
FY2024$1.5M
FY2025$4.0M
Net assets
$4.7M
FY2023▲ +82%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.2M
FY2021$3.2M
FY2022$2.6M
FY2023$4.7M
FY2024$10.5M
FY2025$14.7M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1965.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $2.6M Management & general 1% · $29K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Kim Paulding’s $48K as Executive Di is at the 3rd percentile of top reported officer pay among 1148 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Utah Bar Foundation 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 15aNo

Programs and updates

Educates the public about law, helps the disadvantaged access legal services, and improves justice.

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Provided by the organization

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1 program · $2.6M · in their own filed words · FY2022
01

The utah bar foundation provided funding for legal aid for lower income utahns, funding for law-related education and funding for the improvement to the administration of justice. We did this through making grants from iolta income, growth on cash reserves and by administering and sub-granting cares act funding from salt lake county.

$2.6Mprogram expense

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 · FY2023
Total grants receivedfrom 1 funder$53K
Grants paid · 163 grants · $13.0M · 2019–2024
Legal Aid Society of Salt LakeUT · FY2024$446,867
Disability Law CenterUT · FY2024$390,000
Timpanogos Legal CenterUT · FY2024$315,642
And Justice for AllUT · FY2024$310,004
Clean Slate UtahUT · FY2024$253,023
Utah Legal Services INCUT · FY2024$166,406
Rocky Mtn InnocenceFY2024$165,000
Wasatch Immigration ProjectUT · FY2024$150,000
Individual RecipientFY2024$100,000
Mountain Mediation CenterFY2024$79,888
Utah Crime Victims Legal ClinicFY2024$75,000
See all 163 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$4.6M
Ln 12
Gifts and grantsLn 1h$4.5M
Investment incomeLn 3$2K
Money outPt IX
$2.6M
Ln 25
Programscol B$2.6M
Managementcol C$29K
Owns and owesPt X
$4.7M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$6.5M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.5M
Investment incomeLn 3$2K
Total revenueLn 12$4.6M
Assets in detailPt X, end of year
CashLn 1$1.9M
SavingsLn 2$537K
Cash and savings togetherLn 1–2$2.5M
InvestmentsLn 11–13$3.5M
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$6.5M
LiabilitiesLn 26$1.8M
Net assetsLn 32$4.7M
OperationsPt I, VI
EmployeesI 52
VolunteersI 68
Fiscal year endsHeaderJune
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$540K$2.5M
InvestmentsLn 11–13$2.2M$3.5M
Land, buildings, equipmentLn 10c$277$2K
Total assetsLn 16$3.0M$6.5M
LiabilitiesLn 26$414K$1.8M
Net assetsLn 32$2.6M$4.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2.4M$2.4M
Other salaries and wagesLn 7$29K$29K
Pension plan contributionsLn 8$411$364$47
Payroll taxesLn 10$2K$2K$255
Management feesLn 11a$92K$79K$14K
Accounting feesLn 11c$11K$11K
Other fees for servicesLn 11g$24K$24K
Office expensesLn 13$212$181$31
Information technologyLn 14$2K$2K$302
OccupancyLn 16$570$485$85
TravelLn 17$6K$6K
Depreciation, depletion and amortizationLn 22$346$294$52
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$4K$2K$2K
Total functional expensesLn 25$2.6M$2.6M$29K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $7.5M$4.0M$3.5M$14.7M 990 PDF
FY2024 $7.0M$1.5M$5.4M$10.5M 990 PDF
FY2023 Viewing $4.6M$2.6M$2.0M$4.7M 990 PDF
FY2022 $939K$1.3M−$311K$2.6M 990 PDF
FY2021 $1.5M$1.9M−$395K$3.2M 990 PDF
FY2020 $1.6M$2.1M−$448K$3.2M 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 $4,551,506 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $709,460$4,549,472
I-9 Program service revenuePrior year $226,722$0
I-10 Investment incomePrior year $181$2,034
I-11 Other revenue$0
I-12 Total revenuePrior year $936,363$4,551,506
I-13 Grants and similar amounts paidPrior year $986,536$2,421,488
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $13,854$31,867
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $246,685$141,775
I-18 Total expensesPrior year $1,247,075$2,595,130
I-19 Revenue less expensesPrior year −$310,712$1,956,376
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $4,551,506 across 4 lines filed
VIII-1f All other contributions, gifts and grants$4,549,472
VIII-1h Total contributions, gifts and grants$4,549,472
VIII-3 Investment incomeExcluded from tax $2,034$2,034
VIII-12 Total revenueExcluded from tax $2,034$4,551,506
Part IX · Statement of functional expenses $2,595,130 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $2,421,488$2,421,488
IX-7 Other salaries and wagesPrograms $29,221$29,221
IX-8 Pension plan contributionsPrograms $364 · Management $47$411
IX-10 Payroll taxesPrograms $1,980 · Management $255$2,235
IX-11a Management feesPrograms $78,611 · Management $13,873$92,484
IX-11c Accounting feesManagement $10,655$10,655
IX-11g Other fees for servicesPrograms $24,410$24,410
IX-13 Office expensesPrograms $181 · Management $31$212
IX-14 Information technologyPrograms $1,712 · Management $302$2,014
IX-16 OccupancyPrograms $485 · Management $85$570
IX-17 TravelPrograms $6,048$6,048
IX-22 Depreciation, depletion and amortizationPrograms $294 · Management $52$346
IX-23 InsuranceManagement $1,267$1,267
IX-24 Other expenses (24a–d)Programs $1,827 · Management $1,942$3,769
IX-25 Total functional expensesPrograms $2,566,621 · Management $28,509 · Fundraising $0$2,595,130
Part X · Balance sheet $6,473,874 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $323,715$1,940,825
X-2 Savings and temporary cash investmentsStart of year $216,582$536,640
X-4 Accounts receivableStart of year $252,772$532,589
X-10c Land, buildings and equipment, netStart of year $277$2,408
X-11 Publicly traded securitiesStart of year $2,207,609$3,461,412
X-16 Total assetsStart of year $3,002,322$6,473,874
X-17 Accounts payable and accrued expensesStart of year $17,149$20,952
X-18 Grants payableStart of year $246,786$1,583,878
X-25 Other liabilitiesStart of year $150,267$150,687
X-26 Total liabilitiesStart of year $414,202$1,755,517
X-27 Net assets without donor restrictionsStart of year $1,764,275$4,339,910
X-28 Net assets with donor restrictionsStart of year $823,845$378,447
X-32 Total net assets or fund balancesStart of year $2,588,120$4,718,357
X-33 Total liabilities and net assetsStart of year $3,002,322$6,473,874
Part XI · Reconciliation of net assets $4,718,357 net assets at year end
XI-1 Total revenue$4,551,506
XI-2 Total expenses$2,595,130
XI-3 Revenue less expenses$1,956,376
XI-4 Net assets at start of year$2,588,120
XI-5 Net unrealized gains (losses) on investments$173,861
XI-10 Net assets at end of year$4,718,357

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

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