Alameda County Bar Association

Not tax-deductible

San Francisco, CA501(c)(6)Since 1937EIN 94-1256277Revenue $8.9M in FY2024

On file with the IRSacbanet.org548 Market St Pmb 22692, 94104-5401 · San Francisco, CATax-exempt since Jul 1959

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The primary programs provided by ACBA include: Lawyer Referral Service, Criminal Court Appointed Attorneys Program (CAAP) and Mandatory Continuing Legal Education.

93¢ of each $1 spent went to programs.
Run by 163 volunteers and 34 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $181K a year · 2% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$571K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.0M
89% of total assets
Concern: liabilities are 89% of assets; over 80%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.9M
-6% vs prior year
Spent
$9.2M
To programs
93%
Net assets
$355K
By yearFY2020–FY2024
Revenue
$8.9M
FY2024▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.8M
FY2021$7.8M
FY2022$9.1M
FY2023$9.4M
FY2024$8.9M
Expenses
$9.2M
FY2024▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.9M
FY2021$7.8M
FY2022$9.5M
FY2023$9.5M
FY2024$9.2M
Net assets
$355K
FY2024▼ -48%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$785K
FY2023$687K
FY2024$355K

From the FY2024 Form 990 · 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: FY2024. IRS ruling in Jul 1959.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $8.6M Management & general 6% · $537K Fundraising 1% · $101K

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

16 people listed on the 990; $571K paid to officers and key staff.

Part VII, Section A · reportable compensation
Caap Director
$184,615Pt VII · Sec A
$158,654Pt VII · Sec A
Man. Social Worker
$120,435Pt VII · Sec A
$107,462Pt VII · Sec A
President/ Sec.
$0Pt VII · Sec A
President-Elect
$0Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Andrea Zambrana$184,615$164,955$140,756$122,281$115,370
Hadassah Hayashi$158,654$118,875———
Tiela Chalmers—$148,699$127,977$139,425$139,401
Autumn Paine———$62,519$129,758
Zachary Lazarus$120,435$115,033———
Amber Sutter$107,462————
Emma Germer—$100,328———

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.

See Alameda 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

Provides legal referrals, court-appointed attorneys, and continuing legal education for lawyers.

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Provided by the organization

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3 programs · $8.4M · in their own filed words · FY2024
01

Court Appointed Attorney Program (caap)

We provided criminal defense representation to Alameda County defendants with whom the Public Defender had a conflict. In 2024 we placed about 2,500 new cases with about 50 attorneys on our panel, who together put in roughly tens of thousands of hours defending the indigent.

$7.6Mprogram expense
02

In 2024 we had 1,250 members, and we provided those members with about 124Mandatory Continuing Legal Education programs. In addition, we carried out a variety of other programs including community gatherings and volunteer trainings to share knowledge and expertise and help improve the delivery of legal services in Alameda County.

$502Kprogram expense
03

In 2024, our Lawyer Referral Service referred 1,579 clients to 75 attorneys on our panel. Callers not placed generally were given other community resources and referrals. The LRS also conducted intake for the free clinics run by the related organization, Legal Access Alameda.

$270Kprogram 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$5K
Grants paid · 1 grant · $8K · 2020–2020
Legal Access AlamedaCA · FY2020$7,500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.9M
Ln 12
Fees for servicesLn 2g$6.8M
Gifts and grantsLn 1h$2.0M
Investment incomeLn 3$50K
Money outPt IX
$9.2M
Ln 25
Programscol B$8.6M
Managementcol C$537K
Fundraisingcol D$101K
Owns and owesPt X
$355K
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$3.4M
LiabilitiesLn 26$3.0M
PeoplePt VI, VII
16
listed · VII A
PaidVII A4
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Government grantsLn 1e$1.5M
Fundraising eventsLn 1c$32K
Fees for servicesLn 2g$6.8M
Investment incomeLn 3$50K
Other incomeLn 4–11$24K
Gains on assetsLn 7$0
Total revenueLn 12$8.9M
Assets in detailPt X, end of year
CashLn 1$1.6M
SavingsLn 2$0
Cash and savings togetherLn 1–2$1.6M
InvestmentsLn 11–13$712K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$213K
Total assetsLn 16$3.4M
LiabilitiesLn 26$3.0M
Net assetsLn 32$355K
OperationsPt I, VI
EmployeesI 534
VolunteersI 6163
Fiscal year endsHeaderDecember
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$1.9M$1.6M
InvestmentsLn 11–13$920K$712K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$4.3M$3.4M
LiabilitiesLn 26$3.6M$3.0M
Net assetsLn 32$687K$355K
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$277K$259K$18K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.2M$988K$171K$77K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$107K$85K$16K$6K
Payroll taxesLn 10$132K$108K$17K$7K
Management feesLn 11a$0
Legal feesLn 11b$6.5M$6.5M
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$215K$178K$26K$11K
Advertising and promotionLn 12$50K$50K
Office expensesLn 13$94K$58K$36K$7
Information technologyLn 14$209K$158K$51K
RoyaltiesLn 15$0
OccupancyLn 16$190K$83K$107K
TravelLn 17$4K$4K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$12K$12K$207$10
InterestLn 20$12K$12K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$77K$65K$12K
Other expenses (24a–d)Ln 24$107K$99K$8K
All other expensesLn 24e$0
Total functional expensesLn 25$9.2M$8.6M$537K$101K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $8.9M$9.2M−$332K$355K 990 PDF
FY2023 $9.4M$9.5M−$97K$687K 990 PDF
FY2022 $9.1M$9.5M−$373K$785K 990 PDF
FY2021 $7.8M$7.8M$10K$1.3M 990 PDF
FY2020 $5.8M$5.9M−$113K$1.3M 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 FY2024 990 (6 parts)
Part I · Summary $8,860,973 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,776,200$2,006,054
I-9 Program service revenuePrior year $7,506,437$6,780,695
I-10 Investment incomePrior year $87,580$50,170
I-11 Other revenuePrior year $38,217$24,054
I-12 Total revenuePrior year $9,408,434$8,860,973
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,604,434$1,752,107
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $7,901,401$7,440,979
I-18 Total expensesPrior year $9,505,835$9,193,086
I-19 Revenue less expensesPrior year −$97,401−$332,113
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $8,860,973 across 12 lines filed
VIII-1b Membership dues$479,556
VIII-1c Fundraising events$32,020
VIII-1e Government grants$1,494,478
VIII-1h Total contributions, gifts and grants$2,006,054
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,780,695$6,780,695
VIII-3 Investment incomeExcluded from tax $50,170$50,170
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 eventsExcluded from tax −$24,838−$24,838
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $28,899 · Excluded from tax $19,993$48,892
VIII-12 Total revenueRelated to mission $6,780,695 · Unrelated business $28,899 · Excluded from tax $45,325$8,860,973
Part IX · Statement of functional expenses $9,193,086 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 staffPrograms $259,247 · Management $17,550$276,797
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $988,419 · Management $170,631 · Fundraising $76,976$1,236,026
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $84,776 · Management $15,738 · Fundraising $6,446$106,960
IX-10 Payroll taxesPrograms $108,415 · Management $16,968 · Fundraising $6,941$132,324
IX-11a Management fees$0
IX-11b Legal feesPrograms $6,457,010$6,457,010
IX-11c Accounting feesManagement $13,227$13,227
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $177,617 · Management $26,300 · Fundraising $10,759$214,676
IX-12 Advertising and promotionManagement $50,500$50,500
IX-13 Office expensesPrograms $57,691 · Management $36,494 · Fundraising $7$94,192
IX-14 Information technologyPrograms $158,236 · Management $51,167$209,403
IX-15 Royalties$0
IX-16 OccupancyPrograms $83,408 · Management $106,736$190,144
IX-17 TravelPrograms $4,139$4,139
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $11,625 · Management $207 · Fundraising $10$11,842
IX-20 InterestManagement $12,091$12,091
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $65,057 · Management $11,892$76,949
IX-24 Other expenses (24a–d)Programs $98,956 · Management $7,850$106,806
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $8,554,596 · Management $537,351 · Fundraising $101,139$9,193,086
Part X · Balance sheet $3,359,791 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $357,749$1,554,192
X-2 Savings and temporary cash investmentsStart of year $1,571,860$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,073,986$846,910
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $29,057$33,716
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securitiesStart of year $920,044$711,756
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $377,281$213,217
X-16 Total assetsStart of year $4,329,977$3,359,791
X-17 Accounts payable and accrued expensesStart of year $304,676$327,327
X-19 Deferred revenueStart of year $1,677,643$1,168,397
X-25 Other liabilitiesStart of year $1,397,709$1,251,747
X-26 Total liabilitiesStart of year $3,642,741$3,004,668
X-27 Net assets without donor restrictionsStart of year $687,236$355,123
X-32 Total net assets or fund balancesStart of year $687,236$355,123
X-33 Total liabilities and net assetsStart of year $4,329,977$3,359,791
Part XI · Reconciliation of net assets $355,123 net assets at year end
XI-1 Total revenue$8,860,973
XI-2 Total expenses$9,193,086
XI-3 Revenue less expenses−$332,113
XI-4 Net assets at start of year$687,236
XI-10 Net assets at end of year$355,123

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

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