King County Bar Association FY2024 filing

Not tax-deductible

Seattle, WA501(c)(6)Since 1906Mutual / membership EIN 91-0721603Revenue $14.4M in FY2024

On file with the IRSkcba.org1200 5th Ave Ste 700, 98101-1116 · Seattle, WATax-exempt since Jul 1967

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The King County Bar association's mission is to connect and serve our diverse legal community, promote professional and judicial excellence, engage in public policy, and increase access to justice.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$282K 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
6 of 6
filings with a surplus
Average surplus $487K a year · 5% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$282K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $2.4M
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.3M
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 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
$14.4M
+33% vs prior year
Spent
$14.2M
Net assets
$3.9M
By yearFY2020–FY2025
Revenue
$14.4M
FY2024▲ +33%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.5M
FY2021$10.0M
FY2022$7.8M
FY2023$10.8M
FY2024$14.4M
FY2025$12.5M
Expenses
$14.2M
FY2024▲ +48%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.5M
FY2021$9.9M
FY2022$6.5M
FY2023$9.6M
FY2024$14.2M
FY2025$12.4M
Net assets
$3.9M
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$2.5M
FY2023$3.7M
FY2024$3.9M
FY2025$4.0M

From the FY2024 Form 990 (year ending June 2024) · 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 Jul 1967.

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

Who runs it and what they're paid

18 people listed on the 990; $282K 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
Associate Executive Director
$188,666Pt VII · Sec A
Executive Director
$93,806Pt VII · Sec A
Second Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Andrew Prazuch—————$198,030
Kathleen Jensen$190,026$188,666$128,052$122,823—$116,283
Christina Coad$173,560$93,806————
Anne Daly———$115,693$130,293$111,004
Dua Abudiab——$129,282$115,807——
Edmund Witter$123,480—————
Judy Lin$119,342—————
Peter Houck$113,480—————

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

Connects legal professionals, promotes excellence, and increases access to justice for all.

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Provided by the organization

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3 programs · in their own filed words · FY2023
01

Lawyer Referral Services

Each year, the lawyer referral services responds to inquiries from the public and provides over 7,000 referrals to attorneys in many areas of law or to relevant agencies

Pt IX · col B
02

Continuing Legal Education

Organize 40-50 live seminars and conferences annually, as well as a variety of educational AUDIT/VIDEO programs and helpful publications.

Pt IX · col B
03

Pro Bono Services

Provides free direct representation to low-income king county residents on a broad array of civil legal issues.

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 2 funders$2.4M
Grants paid · 5 grants · $11.9M · 2020–2024
Unitemized GrantFY2024$2,050,713
Unitemized GrantFY2023$3,551,530
Unitemized GrantFY2022$796,091
Unitemized GrantFY2021$180,887
Unitemized GrantFY2020$5,359,549

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$14.4M
Ln 12
Gifts and grantsLn 1h$13.3M
Fees for servicesLn 2g$896K
Other incomeLn 4–11$191K
Money outPt IX
$14.2M
Ln 25
Owns and owesPt X
$3.9M
net assets · Ln 32
Cash and savingsLn 1–2$3.5M
Total assetsLn 16$6.2M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
18
listed · VII A
PaidVII A2
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13.3M
Government grantsLn 1e$8.1M
Fees for servicesLn 2g$896K
Investment incomeLn 3$34K
Other incomeLn 4–11$191K
Total revenueLn 12$14.4M
Assets in detailPt X, end of year
CashLn 1$1.8M
SavingsLn 2$1.7M
Cash and savings togetherLn 1–2$3.5M
Land, buildings, equipmentLn 10c$109K
Other assetsLn 15$1.3M
Total assetsLn 16$6.2M
LiabilitiesLn 26$2.3M
Net assetsLn 32$3.9M
OperationsPt I, VI
EmployeesI 597
VolunteersI 618
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$2.8M$3.5M
Land, buildings, equipmentLn 10c$165K$109K
Total assetsLn 16$5.2M$6.2M
LiabilitiesLn 26$1.5M$2.3M
Net assetsLn 32$3.7M$3.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$3.6M
Pay of current officers, directors and key staffLn 5$413K
Other salaries and wagesLn 7$6.3M
Pension plan contributionsLn 8$275K
Other employee benefitsLn 9$672K
Payroll taxesLn 10$564K
Accounting feesLn 11c$21K
Other fees for servicesLn 11g$845K
Advertising and promotionLn 12$63K
Office expensesLn 13$145K
Information technologyLn 14$342K
OccupancyLn 16$675K
TravelLn 17$13K
Conferences, conventions and meetingsLn 19$25K
Depreciation, depletion and amortizationLn 22$57K
InsuranceLn 23$28K
Other expenses (24a–d)Ln 24$187K
Total functional expensesLn 25$14.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $12.5M$12.4M$129K$4.0M 990 PDF
FY2024 Viewing $14.4M$14.2M$194K$3.9M 990 PDF
FY2023 $10.8M$9.6M$1.2M$3.7M 990 PDF
FY2022 $7.8M$6.5M$1.3M$2.5M 990 PDF
FY2021 $10.0M$9.9M$126K$1.3M 990 PDF
FY2020 $4.5M$4.5M$23K$1.1M 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 $14,388,684 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,689,914$13,267,588
I-9 Program service revenuePrior year $1,901,870$896,081
I-10 Investment incomePrior year $3,763$34,185
I-11 Other revenuePrior year $194,050$190,830
I-12 Total revenuePrior year $10,789,597$14,388,684
I-13 Grants and similar amounts paidPrior year $796,091$3,551,530
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $6,950,065$8,242,292
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,843,885$2,400,519
I-18 Total expensesPrior year $9,590,041$14,194,341
I-19 Revenue less expensesPrior year $1,199,556$194,343
Part VI · Governance 16 of 16 board members independent, no flags
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
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 $14,388,684 across 10 lines filed
Lines not itemized here account for $44,739 of total revenue; see the IRS return.
VIII-1a Federated campaigns$3,208,172
VIII-1b Membership dues$1,062,867
VIII-1d Related organizations$834,702
VIII-1e Government grants$8,060,526
VIII-1f All other contributions, gifts and grants$101,321
VIII-1h Total contributions, gifts and grants$13,267,588
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $896,081$896,081
VIII-3 Investment incomeExcluded from tax $34,185$34,185
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $146,091$146,091
VIII-12 Total revenueRelated to mission $940,820 · Unrelated business $146,091 · Excluded from tax $34,185$14,388,684
Part IX · Statement of functional expenses $14,194,341 across 17 lines filed
IX-2 Grants to domestic individuals$3,551,530
IX-5 Pay of current officers, directors and key staff$413,431
IX-7 Other salaries and wages$6,317,762
IX-8 Pension plan contributions$274,926
IX-9 Other employee benefits$672,248
IX-10 Payroll taxes$563,925
IX-11c Accounting fees$21,100
IX-11g Other fees for services$845,168
IX-12 Advertising and promotion$62,638
IX-13 Office expenses$144,819
IX-14 Information technology$341,986
IX-16 Occupancy$674,924
IX-17 Travel$13,194
IX-19 Conferences, conventions and meetings$25,376
IX-22 Depreciation, depletion and amortization$56,656
IX-23 Insurance$28,115
IX-24 Other expenses (24a–d)$186,543
IX-25 Total functional expenses$14,194,341
Part X · Balance sheet $6,242,179 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,509,901$1,770,953
X-2 Savings and temporary cash investmentsStart of year $1,327,138$1,691,323
X-3 Pledges and grants receivableStart of year $1,740,041$1,325,829
X-4 Accounts receivableStart of year $64,127$36,430
X-9 Prepaid expenses and deferred chargesStart of year $65,699$52,717
X-10c Land, buildings and equipment, netStart of year $165,418$108,762
X-15 Other assetsStart of year $338,201$1,256,165
X-16 Total assetsStart of year $5,210,525$6,242,179
X-17 Accounts payable and accrued expensesStart of year $802,332$894,228
X-19 Deferred revenueStart of year $202,440$175,728
X-25 Other liabilitiesStart of year $495,219$1,267,346
X-26 Total liabilitiesStart of year $1,499,991$2,337,302
X-27 Net assets without donor restrictionsStart of year $3,710,534$3,904,877
X-32 Total net assets or fund balancesStart of year $3,710,534$3,904,877
X-33 Total liabilities and net assetsStart of year $5,210,525$6,242,179
Part XI · Reconciliation of net assets $3,904,877 net assets at year end
XI-1 Total revenue$14,388,684
XI-2 Total expenses$14,194,341
XI-3 Revenue less expenses$194,343
XI-4 Net assets at start of year$3,710,534
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,904,877

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

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