Orange County Bar Association

Not tax-deductible

Newport Beach, CA501(c)(6)Since 1901Mutual / membership EIN 95-2395855Revenue $3.7M in FY2025Latest return filed Aug 27, 2026

On file with the IRSocbar.orgNewport Beach, CATax-exempt since Aug 1963

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To enhance the system of justice, the lawyers who serve IT and the community served by IT.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 95-2395855) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 25 volunteers and 20 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $452K a year · 15% of revenue · last 6 filings
A surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$513K
to officers and key staff · 17% of spending
Pay to officers and key staff is 17% of spending.
Part VII, Section A
14.1 mo
of spending, in cash
14.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.2M
14% of total assets
Liabilities are 14% of assets.
Pt X · Ln 26
Independent board members
25
of 25 voting members
25 of 25 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$3.7M
+18% vs prior year
Spent
$3.0M
Net assets
$7.3M
By yearFY2020–FY2025
Revenue
$3.7M
FY2025▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.9M
FY2021$2.7M
FY2022$2.9M
FY2023$3.0M
FY2024$3.1M
FY2025$3.7M
Expenses
$3.0M
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.4M
FY2021$2.2M
FY2022$2.5M
FY2023$2.8M
FY2024$2.9M
FY2025$3.0M
Net assets
$7.3M
FY2025▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.9M
FY2021$5.5M
FY2022$5.7M
FY2023$6.1M
FY2024$6.5M
FY2025$7.3M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1963.

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

Who runs it and what they're paid

28 people listed on the 990; $513K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
CEO / Executive Director
$231,703Pt VII · Sec A
Controller
$152,703Pt VII · Sec A
Associate Executive Director
$128,837Pt VII · Sec A
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Trudy Levindofske—$160,026$287,253$221,532$215,151$209,330
Dennis Slaughter$231,703$210,578$142,458$133,298$129,504$128,924
Aaron Calderon$152,703$135,279$89,140———
Carole Martinez———$143,664$125,907$125,146
Shannon Pearsall———$134,376$127,638$127,314
Rebecca Mannara$128,837—————
Christine Wilbur——$120,829———

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 Orange County Bar Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes legal science and understanding of the legal profession.

Questions for Orange County Bar Association

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Your first name shows with your question. Orange County Bar Association answers here, for everyone.

3 programs · in their own filed words · FY2025
01

Lawyer Referral and Information Services

This program is supported by membership dues, fees paid by lawyers participating in the service and fees charged to clients of the service. The service provides legal and general information to the public, and refers clients to lawyers based upon client's needs.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 95-2395855) · Dispute this line
Pt IX · Ln 25 · col B
02

Orange County Lawyer Publication

The association produces a monthly magazine for its members, O.C. Lawyer, which contains articles of interest to the legal community. The O.C. Lawyer features law related articles as well as law-related activities of interest to attorneys in the county.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 95-2395855) · Dispute this line
Pt IX · Ln 25 · col B
03

Continuing Legal Education

The association offers seminars, workshops and programs to specifically and creatively meet the legal education needs of members. The monthly section meetings provide additional education opportunities for section members.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 95-2395855) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 5 grants · $38K · 2020–2024
Public Law CenterCA · FY2024$7,500
Public Law CenterCA · FY2023$7,500
Public Law CenterCA · FY2022$7,500
Public Law CenterCA · FY2021$7,500
Public Law CenterCA · FY2020$7,500

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.7M
Ln 12
Fees for servicesLn 2g$3.3M
Other incomeLn 4–11$227K
Investment incomeLn 3$202K
Money outPt IX
$3.0M
Ln 25
Owns and owesPt X
$7.3M
net assets · Ln 32
Cash and savingsLn 1–2$3.6M
Total assetsLn 16$8.5M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
28
listed · VII A
PaidVII A3
Voting boardVI 1a25
IndependentVI 1b25
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$202K
Other incomeLn 4–11$227K
Total revenueLn 12$3.7M
Assets in detailPt X, end of year
CashLn 1$537K
SavingsLn 2$3.0M
Cash and savings togetherLn 1–2$3.6M
Accounts receivableLn 4$134K
Notes and loans receivableLn 7$114K
Prepaid expenses and deferred chargesLn 9$85K
Land, buildings, equipmentLn 10c$2.5M
InvestmentsLn 11–13$2.1M
Other assetsLn 15$13K
Total assetsLn 16$8.5M
LiabilitiesLn 26$1.2M
Net assetsLn 32$7.3M
OperationsPt I, VI
EmployeesI 520
VolunteersI 625
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 FY25End FY25
Cash and savingsLn 1–2$3.4M$3.6M
InvestmentsLn 11–13$1.9M$2.1M
Land, buildings, equipmentLn 10c$2.5M$2.5M
Total assetsLn 16$8.1M$8.5M
LiabilitiesLn 26$1.6M$1.2M
Net assetsLn 32$6.5M$7.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$12K
Pay of officers and key staff (Part IX, line 5)Ln 5$556K
Other salaries and wagesLn 7$595K
Pension plan contributionsLn 8$32K
Other employee benefitsLn 9$57K
Payroll taxesLn 10$85K
Investment management feesLn 11f$10K
Other fees for servicesLn 11g$38K
Advertising and promotionLn 12$19K
Office expensesLn 13$41K
Information technologyLn 14$74K
OccupancyLn 16$144K
Conferences, conventions and meetingsLn 19$352K
InterestLn 20$7K
Depreciation, depletion and amortizationLn 22$86K
InsuranceLn 23$40K
Other expenses (24a–d)Ln 24$879K
All other expensesLn 24e$2K
Total functional expensesLn 25$3.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Aug 27, 2026 $3.7M$3.0M$665K$7.3M 990 PDF
FY2024Filed with the IRS Sep 17, 2025 $3.1M$2.9M$280K$6.5M 990 PDF
FY2023Filed with the IRS Aug 5, 2024 $3.0M$2.8M$182K$6.1M 990 PDF
FY2022Filed with the IRS Jul 28, 2023 $2.9M$2.5M$450K$5.7M 990 PDF
FY2021Filed with the IRS Sep 30, 2022 $2.7M$2.2M$542K$5.5M 990 PDF
FY2020Filed with the IRS Aug 27, 2021 $2.9M$2.4M$594K$4.9M 990 PDF

Schedules filed Part IV

C · Political and lobbying D · Assets and endowments I · Grants J · Pay O · Explanations R · Related orgs
See the full FY2025 990
Part I · Summary $3,693,875 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $2,906,693$3,265,046
I-10 Investment incomePrior year $112,856$201,731
I-11 Other revenuePrior year $120,868$227,098
I-12 Total revenuePrior year $3,140,417$3,693,875
I-13 Grants and similar amounts paidPrior year $14,600$11,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,323,420$1,325,126
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,522,494$1,692,039
I-18 Total expensesPrior year $2,860,514$3,028,665
I-19 Revenue less expensesPrior year $279,903$665,210
Part VI · Governance 25 of 25 board members independent, 1 to look at
VI-1a Voting members of the governing body25
VI-1b Independent voting members25
VI-2 Family or business relationship among officers or directorsYes
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 $3,693,875 across 6 lines filed
Lines not itemized here account for $230,838 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,453,907 · Unrelated business $580,301$3,034,208
VIII-3 Investment incomeExcluded from tax $201,731$201,731
VIII-5 RoyaltiesExcluded from tax $37,243$37,243
VIII-6 Net rental income or lossExcluded from tax $40,085$40,085
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $149,770$149,770
VIII-12 Total revenueRelated to mission $2,807,941 · Unrelated business $606,875 · Excluded from tax $279,059$3,693,875
Part IX · Statement of functional expenses $3,028,665 across 18 lines filed
IX-1 Grants to domestic organizations$11,500
IX-5 Pay of officers and key staff (Part IX, line 5)$556,098
IX-7 Other salaries and wages$595,191
IX-8 Pension plan contributions$32,200
IX-9 Other employee benefits$56,597
IX-10 Payroll taxes$85,040
IX-11f Investment management fees$9,926
IX-11g Other fees for services$37,797
IX-12 Advertising and promotion$19,368
IX-13 Office expenses$40,811
IX-14 Information technology$74,004
IX-16 Occupancy$144,228
IX-19 Conferences, conventions and meetings$352,001
IX-20 Interest$6,808
IX-22 Depreciation, depletion and amortization$86,423
IX-23 Insurance$39,524
IX-24 Other expenses (24a–d)$879,389
IX-24e All other expenses$1,760
IX-25 Total functional expenses$3,028,665
Part X · Balance sheet $8,513,392 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $797,685$537,407
X-2 Savings and temporary cash investmentsStart of year $2,578,144$3,025,334
X-4 Accounts receivableStart of year $74,644$134,077
X-7 Notes and loans receivableStart of year $126,856$114,153
X-9 Prepaid expenses and deferred chargesStart of year $100,055$85,141
X-10c Land, buildings and equipment, netStart of year $2,516,038$2,521,502
X-11 Publicly traded securitiesStart of year $1,874,554$2,082,819
X-15 Other assetsStart of year $25,319$12,959
X-16 Total assetsStart of year $8,093,295$8,513,392
X-17 Accounts payable and accrued expensesStart of year $190,562$222,583
X-19 Deferred revenueStart of year $983,122$984,685
X-23 Secured mortgages and notes payableStart of year $441,146$13,399
X-26 Total liabilitiesStart of year $1,614,830$1,220,667
X-27 Net assets without donor restrictionsStart of year $6,478,465$7,292,725
X-32 Total net assets or fund balancesStart of year $6,478,465$7,292,725
X-33 Total liabilities and net assetsStart of year $8,093,295$8,513,392
Part XI · Reconciliation of net assets $7,292,725 net assets at year end
XI-1 Total revenue$3,693,875
XI-2 Total expenses$3,028,665
XI-3 Revenue less expenses$665,210
XI-4 Net assets at start of year$6,478,465
XI-5 Net unrealized gains (losses) on investments$149,050
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,292,725

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

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