San Joaquin County Bar Association

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Provide services to the community and support services to lawyer members.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
82¢ of each $1 spent went to programs.
$129K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · 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
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
5 of 5
filings with a surplus
Average surplus $84K a year · 12% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$129K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 9.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$211K
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$787K
-6% vs prior year
Spent
$715K
To programs
82%
Net assets
$681K
By yearFY2020–FY2024
Revenue
$787K
FY2024▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$603K
FY2021$608K
FY2022$743K
FY2023$840K
FY2024$787K
Expenses
$715K
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$552K
FY2021$544K
FY2022$645K
FY2023$707K
FY2024$715K
Net assets
$681K
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$314K
FY2021$378K
FY2022$476K
FY2023$609K
FY2024$681K

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 Jun 1970.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $584K Management & general 18% · $131K

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

14 people listed on the 990; $129K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$129,135Pt VII · Sec A
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Susan M Bartman$129,135$122,058$98,153$4,241—
Robert Oaks————$91,071

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 San Joaquin 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

Offers community services and support for lawyer members.

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Provided by the organization

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3 programs · $466K · in their own filed words · FY2024
01

Assist local courts in providing attorneys for indigent criminal defendants.

$197Kprogram expense
02

Provide general services to the legal community.

$147Kprogram expense
03

Operate lawyer referral service to assist the public.

$122Kprogram expense

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 · FY2024
54 FundFY2024$2K
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$787K
Ln 12
Fees for servicesLn 2g$620K
Other incomeLn 4–11$161K
Investment incomeLn 3$6K
Money outPt IX
$715K
Ln 25
Programscol B$584K
Managementcol C$131K
Owns and owesPt X
$681K
net assets · Ln 32
Cash and savingsLn 1–2$560K
Total assetsLn 16$892K
LiabilitiesLn 26$211K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$620K
Investment incomeLn 3$6K
Other incomeLn 4–11$161K
Gains on assetsLn 7$0
Total revenueLn 12$787K
Assets in detailPt X, end of year
CashLn 1$560K
SavingsLn 2$0
Cash and savings togetherLn 1–2$560K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$47K
Other assetsLn 15$168K
Total assetsLn 16$892K
LiabilitiesLn 26$211K
Net assetsLn 32$681K
OperationsPt I, VI
EmployeesI 510
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$540K$560K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$11K$47K
Total assetsLn 16$896K$892K
LiabilitiesLn 26$287K$211K
Net assetsLn 32$609K$681K
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$38K$38K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$340K$340K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$35K$31K$4K
Payroll taxesLn 10$29K$26K$3K
Management feesLn 11a$0
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$18K$18K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$15K$15K
Advertising and promotionLn 12$0
Office expensesLn 13$7K$6K$685
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$70K$63K$7K
TravelLn 17$0
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$22K$20K$2K
InsuranceLn 23$7K$6K$690
Other expenses (24a–d)Ln 24$92K$66K$26K
All other expensesLn 24e$37K$25K$12K
Total functional expensesLn 25$715K$584K$131K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $787K$715K$72K$681K 990 PDF
FY2023 $840K$707K$133K$609K 990 PDF
FY2022 $743K$645K$98K$476K 990 PDF
FY2021 $608K$544K$65K$378K 990 PDF
FY2020 $603K$552K$51K$314K 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 O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $786,989 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $728,175$620,028
I-10 Investment incomePrior year $856$6,265
I-11 Other revenuePrior year $111,104$160,696
I-12 Total revenuePrior year $840,135$786,989
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $433,211$442,426
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $274,002$272,510
I-18 Total expensesPrior year $707,213$714,936
I-19 Revenue less expensesPrior year $132,922$72,053
Part VI · Governance 13 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $786,989 across 9 lines filed
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 $620,028$620,028
VIII-3 Investment incomeRelated to mission $6,265$6,265
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 $12,195$12,195
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $148,501$148,501
VIII-12 Total revenueRelated to mission $774,794 · Excluded from tax $12,195$786,989
Part IX · Statement of functional expenses $714,936 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 staffManagement $37,826$37,826
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $340,430$340,430
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $31,206 · Management $3,731$34,937
IX-10 Payroll taxesPrograms $26,310 · Management $2,923$29,233
IX-11a Management fees$0
IX-11b Legal feesManagement $4,751$4,751
IX-11c Accounting feesManagement $17,964$17,964
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $15,259$15,259
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $6,163 · Management $685$6,848
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $63,239 · Management $7,028$70,267
IX-17 Travel$0
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 amortizationPrograms $19,710 · Management $2,190$21,900
IX-23 InsurancePrograms $6,209 · Management $690$6,899
IX-24 Other expenses (24a–d)Programs $65,825 · Management $25,739$91,564
IX-24e All other expensesPrograms $25,304 · Management $11,754$37,058
IX-25 Total functional expensesPrograms $584,396 · Management $130,540 · Fundraising $0$714,936
Part X · Balance sheet $892,292 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $539,609$560,069
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $105,197$112,385
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $10,621$4,131
X-10c Land, buildings and equipment, netStart of year $11,330$47,430
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 $229,476$168,277
X-16 Total assetsStart of year $896,233$892,292
X-17 Accounts payable and accrued expensesStart of year $29,702$20,402
X-25 Other liabilitiesStart of year $257,233$190,539
X-26 Total liabilitiesStart of year $286,935$210,941
X-27 Net assets without donor restrictionsStart of year $609,298$681,351
X-32 Total net assets or fund balancesStart of year $609,298$681,351
X-33 Total liabilities and net assetsStart of year $896,233$892,292
Part XI · Reconciliation of net assets $681,351 net assets at year end
XI-1 Total revenue$786,989
XI-2 Total expenses$714,936
XI-3 Revenue less expenses$72,053
XI-4 Net assets at start of year$609,298
XI-10 Net assets at end of year$681,351

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

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