Pasadena Bar Association FY2023 filing

Not tax-deductible

Pasadena, CA501(c)(6)EIN 95-2543666Revenue $97K in FY2023

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

76¢ 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

FY2023 · 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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$37K
to officers and key staff · 35% of spending
Concern: pay to officers and key staff is 35% of spending; over 30%.
Pt VII · Sec A
Cash reserves
22 mo
of spending, in cash
Looks good: 22.0 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
$97K
+18% vs prior year
Spent
$105K
To programs
76%
Net assets
$193K
By yearFY2020–FY2024
Revenue
$97K
FY2023▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$94K
FY2021$96K
FY2022$82K
FY2023$97K
FY2024$116K
Expenses
$105K
FY2023▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$91K
FY2021$83K
FY2022$91K
FY2023$105K
FY2024$123K
Net assets
$193K
FY2023▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$198K
FY2021$210K
FY2022$201K
FY2023$193K
FY2024$185K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

76 cents of each dollar spent went to programs.

Program services 76% · $80K Management & general 24% · $25K

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
Treasurer
$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.

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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 · $31K · in their own filed words · FY2023
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.

$20Kprogram 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.

$12Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$97K
Ln 12
Fees for servicesLn 2g$48K
Investment incomeLn 3$25K
Gifts and grantsLn 1h$24K
Money outPt IX
$105K
Ln 25
Programscol B$80K
Managementcol C$25K
Owns and owesPt X
$193K
net assets · Ln 32
Cash and savingsLn 1–2$193K
Total assetsLn 16$193K
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$48K
Investment incomeLn 3$25K
Gains on assetsLn 7$22K
Total revenueLn 12$97K
Assets in detailPt X, end of year
CashLn 1$193K
Cash and savings togetherLn 1–2$193K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$193K
LiabilitiesLn 26$0
Net assetsLn 32$193K
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 FY23End FY23
Cash and savingsLn 1–2$103K$193K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$201K$193K
LiabilitiesLn 26$0$0
Net assetsLn 32$201K$193K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$37K$37K
Payroll taxesLn 10$3K$3K
Investment management feesLn 11f$1K$1K
Office expensesLn 13$2K$108$2K
OccupancyLn 16$15K$15K
Conferences, conventions and meetingsLn 19$29K$29K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$12K$9K$4K
All other expensesLn 24e$3K$2K$882
Total functional expensesLn 25$105K$80K$25K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $116K$123K−$8K$185K 990 PDF
FY2023 Viewing $97K$105K−$8K$193K 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $96,984 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $24,327$23,952
I-9 Program service revenuePrior year $54,997$47,742
I-10 Investment incomePrior year $2,788$25,290
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $82,112$96,984
I-13 Grants and similar amounts paidPrior year $2,500$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $40,250$40,271
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $48,288$65,027
I-18 Total expensesPrior year $91,038$105,298
I-19 Revenue less expensesPrior year −$8,926−$8,314
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 $96,984 across 6 lines filed
VIII-1b Membership dues$23,952
VIII-1h Total contributions, gifts and grants$23,952
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $47,742$47,742
VIII-3 Investment incomeExcluded from tax $2,870$2,870
VIII-7 Net gain or loss on sales of assetsRelated to mission $22,420$22,420
VIII-12 Total revenueRelated to mission $70,162 · Unrelated business $0 · Excluded from tax $2,870$96,984
Part IX · Statement of functional expenses $105,298 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $37,200$37,200
IX-10 Payroll taxesPrograms $3,071$3,071
IX-11f Investment management feesManagement $1,241$1,241
IX-13 Office expensesPrograms $108 · Management $1,780$1,888
IX-16 OccupancyManagement $14,728$14,728
IX-19 Conferences, conventions and meetingsPrograms $29,195$29,195
IX-23 InsuranceManagement $3,063$3,063
IX-24 Other expenses (24a–d)Programs $8,634 · Management $3,536$12,170
IX-24e All other expensesPrograms $1,860 · Management $882$2,742
IX-25 Total functional expensesPrograms $80,068 · Management $25,230 · Fundraising $0$105,298
Part X · Balance sheet $192,873 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $102,613$192,873
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $201,187$192,873
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $201,187$192,873
X-32 Total net assets or fund balancesStart of year $201,187$192,873
X-33 Total liabilities and net assetsStart of year $201,187$192,873
Part XI · Reconciliation of net assets $192,873 net assets at year end
XI-1 Total revenue$96,984
XI-2 Total expenses$105,298
XI-3 Revenue less expenses−$8,314
XI-4 Net assets at start of year$201,187
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$192,873

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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