Spokane County Bar Association

Not tax-deductible

Spokane, WA501(c)(6)EIN 91-6187659Revenue $330K in FY2025

On file with the IRSspokanebar.org1116 W Broadway 4th Floor Annex, 99260-2052 · Spokane, WATax-exempt since May 1982

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Promote cooperation, camaraderie, and continuing education among its memebers, as well as providing resources and opportunities to serve the public interest.

22¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · 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
4 of 5
filings with a surplus
Average surplus $24K a year · 7% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
22%
of spending
Concern: 22% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$330K
Spent
$395K
To programs
22%
Net assets
$212K
By yearFY2020–FY2025
Revenue
$330K
FY2025
Tap a bar for its year
Revenue by fiscal year
FY2020$268K
FY2021$256K
FY2022$359K
FY2023$425K
FY2024$0
FY2025$330K
Expenses
$395K
FY2025▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$247K
FY2021$198K
FY2022$310K
FY2023$367K
FY2024Not on file
FY2025$395K
Net assets
$212K
FY2025▼ -36%
Tap a bar for its year
Net assets by fiscal year
FY2020$167K
FY2021$225K
FY2022$273K
FY2023$334K
FY2024$333K
FY2025$212K

From the FY2025 Form 990 (year ending August 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1982.

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

Where the money goes

22 cents of each dollar spent went to programs.

Program services 22% · $87K Management & general 78% · $308K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
President Elect
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Spokane County Bar Association 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 15aYes

Programs and updates

Fosters member cooperation, education, and public service through resources and opportunities.

Questions for Spokane County Bar Association

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Provided by the organization

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3 programs · in their own filed words · FY2024
01

Practice area support and committee involvement. Scba members areinvited to affiliate with "sections of the association that concernsimilar practice areas, interests, or industry experience. Membershipin practice area sections promotes camaraderie, networking, andfellowship in the legal profession.

Pt IX · col B
02

Lawyer referral services, pro bono services, and other social and networking programs: lawyer referral service - the association provides a "lawyer referral service" for the PUBLIC.VOLUNTEER legal services - the association promotes pro bono legal services for members of the community who are living in poverty.

Pt IX · col B
03

Continuing Legal Education

Organized to benefit members of the legalprofession through educational seminars, webcasts and conferences. Theassociation strives to provide seminars of the highest quality,utilizing local talent while keeping registration costs at a MINIMUM.DIGITAL recordings of seminars are available for purchase on the association's WEBSITE.GAL…

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 · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$330K
Ln 12
Fees for servicesLn 2g$324K
Investment incomeLn 3$6K
Money outPt IX
$395K
Ln 25
Programscol B$87K
Managementcol C$308K
Owns and owesPt X
$212K
net assets · Ln 32
Cash and savingsLn 1–2$214K
Total assetsLn 16$215K
LiabilitiesLn 26$3K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$324K
Investment incomeLn 3$6K
Gains on assetsLn 7$0
Total revenueLn 12$330K
Assets in detailPt X, end of year
CashLn 1$80K
SavingsLn 2$134K
Cash and savings togetherLn 1–2$214K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$610
Other assetsLn 15$0
Total assetsLn 16$215K
LiabilitiesLn 26$3K
Net assetsLn 32$212K
OperationsPt I, VI
EmployeesI 57
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$196K$214K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1K$610
Total assetsLn 16$346K$215K
LiabilitiesLn 26$69K$3K
Net assetsLn 32$277K$212K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$185K$185K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$18K$18K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$22K$22K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$206$206
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$5K$5K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$639$639
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$69K$52K$17K
All other expensesLn 24e$86K$35K$50K
Total functional expensesLn 25$395K$87K$308K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $330K$395K−$65K$212K 990 PDF
FY2024 $0$333K 990 PDF
FY2023 $425K$367K$57K$334K 990 PDF
FY2022 $359K$310K$48K$273K 990 PDF
FY2021 $256K$198K$58K$225K 990 PDF
FY2020 $268K$247K$21K$167K 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 FY2025 990 (6 parts)
Part I · Summary $330,098 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $325,542$324,374
I-10 Investment incomePrior year $555$5,724
I-11 Other revenue$0
I-12 Total revenuePrior year $326,097$330,098
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $216,021$202,734
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $167,379$192,125
I-18 Total expensesPrior year $383,400$394,859
I-19 Revenue less expensesPrior year −$57,303−$64,761
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $330,098 across 8 lines filed
Lines not itemized here account for $77,305 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $219,869 · Unrelated business $27,200$247,069
VIII-3 Investment incomeExcluded from tax $5,724$5,724
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $297,174 · Unrelated business $27,200 · Excluded from tax $5,724$330,098
Part IX · Statement of functional expenses $394,859 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $184,841$184,841
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $17,893$17,893
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $22,323$22,323
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionManagement $206$206
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelManagement $5,365$5,365
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $639$639
IX-23 InsuranceManagement $9,362$9,362
IX-24 Other expenses (24a–d)Programs $51,803 · Management $16,884$68,687
IX-24e All other expensesPrograms $35,473 · Management $50,070$85,543
IX-25 Total functional expensesPrograms $87,276 · Management $307,583 · Fundraising $0$394,859
Part X · Balance sheet $214,930 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $174,788$80,460
X-2 Savings and temporary cash investmentsStart of year $21,638$133,547
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,605$313
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $1,249$610
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $146,677$0
X-16 Total assetsStart of year $345,957$214,930
X-25 Other liabilitiesStart of year $69,183$2,917
X-26 Total liabilitiesStart of year $69,183$2,917
X-27 Net assets without donor restrictionsStart of year $272,850$208,089
X-28 Net assets with donor restrictionsStart of year $3,924$3,924
X-32 Total net assets or fund balancesStart of year $276,774$212,013
X-33 Total liabilities and net assetsStart of year $345,957$214,930
Part XI · Reconciliation of net assets $212,013 net assets at year end
XI-1 Total revenue$330,098
XI-2 Total expenses$394,859
XI-3 Revenue less expenses−$64,761
XI-4 Net assets at start of year$276,774
XI-10 Net assets at end of year$212,013

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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