Pasadena Bar Association FY2022 filing

Not tax-deductible

Pasadena, CA501(c)(6)EIN 95-2543666Revenue $82K in FY2022

On file with the IRSpasadenabar.orgPo Box 209, 91102-0209 · Pasadena, CATax-exempt since Jun 1968

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General & educational meetings for members and interest non-members. General meetings highlight areas of law and how they relate to the professional. Monthly Bar communications of upcoming events, announcements concerning the profession, and educational

71¢ of each $1 spent went to programs.
$37K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
2 of 5
filings with a surplus
Average deficit $2K a year · 2% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$37K
to officers and key staff · 41% of spending
Concern: pay to officers and key staff is 41% of spending; over 30%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% 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
$82K
-14% vs prior year
Spent
$91K
To programs
71%
Net assets
$201K
By yearFY2020–FY2024
Revenue
$82K
FY2022▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$94K
FY2021$96K
FY2022$82K
FY2023$97K
FY2024$116K
Expenses
$91K
FY2022▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$91K
FY2021$83K
FY2022$91K
FY2023$105K
FY2024$123K
Net assets
$201K
FY2022▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$198K
FY2021$210K
FY2022$201K
FY2023$193K
FY2024$185K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1968.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $65K Management & general 29% · $26K

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

13 people listed on the 990; $37K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec. Director
$37,200Pt VII · Sec A
President-Elect
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michelle Paniagua$38,316$37,200$37,200$38,700$37,200

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 Pasadena 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 15aNo

Programs and updates

Hosts meetings and communications to educate members and the public on legal topics and professional matters.

Questions for Pasadena Bar Association

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Provided by the organization

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3 programs · $18K · in their own filed words · FY2022
01

The labor & employment section of the pasadena bar association meets once a month to provide mandatory continuing legal education for attorneys that practice in the labor & employment area. Speakers are well known judges and attorneys who practice in that field. The meetings are well attended and also provide the opportunity to network.

$10Kprogram expense
02

The probate section of the pasadena bar association meets once a month to provide mandatory continuing legal education for attorneys that practice in the probate, trust and estate planning area. Speakers are well known judges and attorneys who practice in that field.

$8Kprogram expense
03

The family law section of the pasadena bar association meets once a month to provide mandatory continuing legal education for attorneys that practice in the family law area. Speakers are well known judges and attorneys who practice in that field. The meetings are well attended and also provide the opportunity to network.

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$82K
Ln 12
Fees for servicesLn 2g$55K
Gifts and grantsLn 1h$24K
Investment incomeLn 3$3K
Money outPt IX
$91K
Ln 25
Programscol B$65K
Managementcol C$26K
Owns and owesPt X
$201K
net assets · Ln 32
Cash and savingsLn 1–2$103K
Total assetsLn 16$201K
LiabilitiesLn 26$0
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Fees for servicesLn 2g$55K
Investment incomeLn 3$3K
Total revenueLn 12$82K
Assets in detailPt X, end of year
CashLn 1$103K
Cash and savings togetherLn 1–2$103K
InvestmentsLn 11–13$99K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$201K
LiabilitiesLn 26$0
Net assetsLn 32$201K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$113K$103K
InvestmentsLn 11–13$97K$99K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$210K$201K
LiabilitiesLn 26$0$0
Net assetsLn 32$210K$201K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Pay of current officers, directors and key staffLn 5$37K$37K
Payroll taxesLn 10$3K$3K
Investment management feesLn 11f$2K$2K
Office expensesLn 13$786$54$732
OccupancyLn 16$15K$15K
Conferences, conventions and meetingsLn 19$16K$16K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$10K$5K$5K
All other expensesLn 24e$2K$1K$540
Total functional expensesLn 25$91K$65K$26K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $116K$123K−$8K$185K 990 PDF
FY2023 $97K$105K−$8K$193K 990 PDF
FY2022 Viewing $82K$91K−$9K$201K 990 PDF
FY2021 $96K$83K$13K$210K 990 PDF
FY2020 $94K$91K$3K$198K 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 FY2022 990 (6 parts)
Part I · Summary $82,112 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $35,585$24,327
I-9 Program service revenuePrior year $57,847$54,997
I-10 Investment incomePrior year $2,480$2,788
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $95,912$82,112
I-13 Grants and similar amounts paidPrior year $500$2,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $42,077$40,250
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $40,825$48,288
I-18 Total expensesPrior year $83,402$91,038
I-19 Revenue less expensesPrior year $12,510−$8,926
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $82,112 across 5 lines filed
VIII-1b Membership dues$24,327
VIII-1h Total contributions, gifts and grants$24,327
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $54,997$54,997
VIII-3 Investment incomeExcluded from tax $2,788$2,788
VIII-12 Total revenueRelated to mission $54,997 · Unrelated business $0 · Excluded from tax $2,788$82,112
Part IX · Statement of functional expenses $91,038 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $2,500$2,500
IX-5 Pay of current officers, directors and key staffPrograms $37,200$37,200
IX-10 Payroll taxesPrograms $3,050$3,050
IX-11f Investment management feesManagement $2,053$2,053
IX-13 Office expensesPrograms $54 · Management $732$786
IX-16 OccupancyManagement $14,876$14,876
IX-19 Conferences, conventions and meetingsPrograms $16,200$16,200
IX-23 InsuranceManagement $2,816$2,816
IX-24 Other expenses (24a–d)Programs $4,750 · Management $5,204$9,954
IX-24e All other expensesPrograms $1,063 · Management $540$1,603
IX-25 Total functional expensesPrograms $64,817 · Management $26,221 · Fundraising $0$91,038
Part X · Balance sheet $201,187 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $112,819$102,613
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $97,294$98,574
X-16 Total assetsStart of year $210,113$201,187
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $210,113$201,187
X-32 Total net assets or fund balancesStart of year $210,113$201,187
X-33 Total liabilities and net assetsStart of year $210,113$201,187
Part XI · Reconciliation of net assets $201,187 net assets at year end
XI-1 Total revenue$82,112
XI-2 Total expenses$91,038
XI-3 Revenue less expenses−$8,926
XI-4 Net assets at start of year$210,113
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$201,187

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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