Civic Intelligence

Maine State Bar Association

990 • Fiscal year 2016 • EIN 01-0279306

Oct 01, 2015 to Sep 30, 2016 • Filed on Dec 09, 2016

124 State StreetAugusta, ME 04330

(207) 622-7523

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.33x

Higher debt load relative to assets than 68% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.25x

Higher debt load relative to revenue than 59% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

56th percentile

4.7%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

32nd percentile

$92,178

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

94th percentile

46%

Faster asset growth than 94% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-1.1%

Faster revenue growth than 34% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,120,461

Up $354,975 (+46%) from 2015

Net Assets

Up

$754,753

Up $115,658 (+18%) from 2015

Liabilities

Up

$365,708

Up $239,317 (+189%) from 2015

Revenue

Down

$1,438,807

Down $15,400 (-1.1%) from 2015

Expenses

Down

$1,371,841

Down $31,369 (-2.2%) from 2015

Net Income

Up

$66,966

Up $15,969 (+31%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $824,109Liabilities 2011: $393,011Net Assets 2011: $431,0982011Assets 2012: $634,321Liabilities 2012: $86,393Net Assets 2012: $547,9282012Assets 2013: $1,040,257Liabilities 2013: $549,014Net Assets 2013: $491,2432013Assets 2014: $1,134,934Liabilities 2014: $534,076Net Assets 2014: $600,8582014Assets 2015: $765,486Liabilities 2015: $126,391Net Assets 2015: $639,0952015Assets 2016: $1,120,461Liabilities 2016: $365,708Net Assets 2016: $754,7532016Assets 2017: $1,212,978Liabilities 2017: $400,864Net Assets 2017: $812,1142017Assets 2018: $1,174,758Liabilities 2018: $315,429Net Assets 2018: $859,3292018Assets 2019: $1,470,184Liabilities 2019: $509,742Net Assets 2019: $960,4422019Assets 2020: $1,628,005Liabilities 2020: $448,405Net Assets 2020: $1,179,6002020Assets 2021: $1,890,500Liabilities 2021: $469,541Net Assets 2021: $1,420,9592021Assets 2022: $2,005,901Liabilities 2022: $486,781Net Assets 2022: $1,519,1202022Assets 2023: $2,277,016Liabilities 2023: $524,450Net Assets 2023: $1,752,5662023Assets 2024: $2,423,893Liabilities 2024: $396,710Net Assets 2024: $2,027,1832024

Highlighted filing

2016

Assets$1,120,461
Liabilities$365,708
Net Assets$754,753

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,328,812Expenses 2011: $4,362,907Net Income 2011: -$34,0952011Expenses 2012: $1,844,2692012Revenue 2013: $1,416,142Expenses 2013: $1,481,130Net Income 2013: -$64,9882013Revenue 2014: $1,483,900Expenses 2014: $1,386,087Net Income 2014: $97,8132014Revenue 2015: $1,454,207Expenses 2015: $1,403,210Net Income 2015: $50,9972015Revenue 2016: $1,438,807Expenses 2016: $1,371,841Net Income 2016: $66,9662016Revenue 2017: $1,454,149Expenses 2017: $1,413,535Net Income 2017: $40,6142017Revenue 2018: $1,316,192Expenses 2018: $1,290,257Net Income 2018: $25,9352018Revenue 2019: $1,488,558Expenses 2019: $1,388,920Net Income 2019: $99,6382019Revenue 2020: $1,496,687Expenses 2020: $1,265,912Net Income 2020: $230,7752020Revenue 2021: $1,324,568Expenses 2021: $1,144,468Net Income 2021: $180,1002021Revenue 2022: $1,486,409Expenses 2022: $1,294,766Net Income 2022: $191,6432022Revenue 2023: $1,658,459Expenses 2023: $1,466,609Net Income 2023: $191,8502023Revenue 2024: $1,485,097Expenses 2024: $1,437,338Net Income 2024: $47,7592024

Highlighted filing

2016

Revenue$1,438,807
Expenses$1,371,841
Net Income$66,966
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Dec 9, 2016
Return Version
2015v3.0
Gross Receipts
$1,477,969
Mission and Program Overview

Mission

Promote the continued advancement of the profession of law by means of seminars and publications.

The maine state bar association promotes the honor, dignity and professionalism of lawyers, promotes the knowledge, skills and interests of its members, and supports the public interest in a fair and effective system of justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$228,184$548,617▲ $320,433
Investments in Publicly Traded Securities$348,177$415,137▲ $66,960
Savings and Temporary Cash Investments$121,604$105,738▼ $15,866
Land, Buildings, and Equipment, Net$38,270$29,473▼ $8,797
Prepaid Expenses and Deferred Charges$24,470$17,705▼ $6,765
Accounts Receivable$4,781$3,791▼ $990
Total Assets$765,486$1,120,461▲ $354,975
Liabilities
Deferred Revenue$57,539$285,100▲ $227,561
Accounts Payable and Accrued Expenses$68,852$80,608▲ $11,756
Total Liabilities$126,391$365,708▲ $239,317
Net Assets / Fund Balance
Unrestricted Net Assets$639,095$754,753▲ $115,658
Total Net Assets Fund Balance$639,095$754,753▲ $115,658
Total Liabilities and Net Assets / Fund Balance$765,486$1,120,461▲ $354,975

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,473$227,173$256,646
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angela P WestonExecutive DiFT$81,424$10,754$92,178
Lisa PareFinance DireFT$61,390$13,460$74,850

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,405,522
Investment Income
$6,215
Other Revenue
$27,070
Change in Net Assets
$66,966

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,435,075
Revenue Not Reported on Financial Statements
$3,732
Revenue Not Reported on Form 990
$48,692
Other Revenue Adjustments
$-88
Total Revenue per Audited Statements
$1,483,767
Total Revenue per Form 990
$1,438,807
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$773,768
Salaries, Compensation, and Employee Benefits$598,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$333,119
Current Officers, Directors, Trustees, and Key Employees---$164,780
Occupancy---$99,205
Conferences and Meetings---$80,055
All Other Expenses---$72,752
Other Expenses---$50,842
Other Employee Benefits---$46,636
Payroll Taxes---$37,092
Information Technology---$36,426
Office Expenses---$25,578
Fees for Services Lobbying---$25,000
Depreciation Depletion---$18,221
Pension Plan Contributions---$16,446
Travel---$14,485
Insurance---$7,176
Fees for Services Accounting---$6,500
Fees for Services Legal---$4,983
Fees for Service Investment Mgmnt Fees---$3,820
Total Functional Expenses$0$0$0$1,371,841

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,371,841
Expenses per Audited Statements$1,368,109
Total Expenses per Audited Statements$1,368,109
Expenses Not Reported on Financial Statements$3,732
Other Expense Adjustments$-88
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Gaming Gross Income$-150
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$35,090
Current Year Nondeductible Lobbying and Political Cost$25,755
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The maine state bar association is a professional association and has more than 3,100 members who are judges and lawyers.

Form 990, Page 6, Part VI, Line 7A

Members elect the board of governors. The officers are nominated by members eligible to vote. The president elect and the vice president shall be elected at large annually by the voting members of the msba. Governors are nominated by 10 members. The district governors shall be elected by elegible voting members of each district. The new lawyers section governor shall be elected by section. The public sector and in house corporate counsel seats shall be elected by msba members on a statewide basis.

Form 990, Page 6, Part VI, Line 11B

The 990 is distributed to the board of governors for review prior to filing.

Form 990, Page 6, Part VI, Line 19

Governing documents-by laws printed in published maine bar directory. Conflict of interest plocy-n/a. Financial statements-year end financial statements are published as part of the association's annual report, which is available on msba website and included in the maine bar journal.

Filing and Contact Details

Filer

Filer Name
Maine State Bar Association
EIN
01-0279306
Phone
2076227523
Address
124 STATE STREET, AUGUSTA, ME 04330

Signing Officer

Name
Angela P Weston
Title
Executive Director
Phone
2076227523
Signed
2016-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela P Weston
Formed
1891
Legal Domicile
Me
Voting Board Members
21
Independent Board Members
21
Employees
11
Volunteers
350

Preparer

Firm
Pfbfcpas
Address
46 FIRSTPARK DRIVE, OAKLAND, ME 04963-5362
Preparer
Danielle D Martin CPA
Phone
2078731603
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Promote the continued advancement of the profession of law by means of seminars and publications

Form 990, Part XI, Line 9

Loss on assets 88 loss on assets -88

Financial Statement Notes

Schedule D, Page 3, Part X

The association follows the provisions of accounting for uncertainty in income taxes as provided for in the income taxes topic of the fasb accounting standards codification. This statement clarifies the criteria that an individual tax position must satisfy for some or all of the benefits of that position to be recognized in an entity's financial statements. It also prescribes a recognition threshold of more likely- than-not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in the financial statements. There was no cumulative effect on the association's financial statements related to following these provisions, and no interest or penalties related to uncertain tax positions were accrued. The association is currently open to audit under the statute of limitations by the internal revenue service and state taxing authorities for the years ended september 30, 2013 through 2016.

Schedule D, Page 4, Part XI, Line 4B

LOSS ON ASSETS -88

Schedule D, Page 4, Part XII, Line 4B

LOSS ON ASSETS -88

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt6GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt7GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt8GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt9GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt10GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt11GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt12GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt13GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt14GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt15GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt16GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt17GOVERNOR-DIS
IRS990/Form990PartVIISectionAGrp/TitleTxt18GOVERNOR -IN
IRS990/Form990PartVIISectionAGrp/TitleTxt19GOVERNOR-PUB
IRS990/Form990PartVIISectionAGrp/TitleTxt20GOVERNOR-NEW
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt22FINANCE DIRE
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IRS990/LegalDomicileStateCd0ME
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0PROMOTE THE CONTINUED ADVANCEMENT OF THE PROFESSION OF LAW BY MEANS OF SEMINARS AND PUBLICATIONS
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0754753
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3683
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0-150
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-150
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IRS990/OfficeExpensesGrp/TotalAmt025578
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt046636
IRS990/OtherExpensesGrp/Desc0CONTINUING LEGAL EDUCATIO
IRS990/OtherExpensesGrp/Desc1BAR JOURNAL
IRS990/OtherExpensesGrp/Desc2CASEMAKER
IRS990/OtherExpensesGrp/Desc3COMMITTEES & SECTIONS
IRS990/OtherExpensesGrp/TotalAmt0201616
IRS990/OtherExpensesGrp/TotalAmt171752
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
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IRS990/OtherWebsiteInd0X
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024470
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017705
IRS990/PrincipalOfficerNm0ANGELA P WESTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4541800
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING LEGAL EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc2MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc3REFERRAL SERVICE
IRS990/ProgramServiceRevenueGrp/Desc4MAINE BAR JOURNAL
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1480597
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt283313
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1480597
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt283313
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt366506
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt438330
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt038330
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE CONTINUING LEGAL EDUCATION TO ATTORNEYS AND OTHER PROFESSIONALS ON A VARIETY OF LEGAL ISSUES
IRS990/ProgSrvcAccomActy3Grp/Desc0TO SPONSOR MEETINGS OF MEMBERS OF THE ASSOCIATION AND OTHER INTERESTED PARTIES FOR THE PRESENTATION OF LEGAL TOPICS FOR DISCUSSION WHICH ARE PERTINENT TO THE LAW PROFESSION.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROMOTE THE CONTINUED ADVANCEMENT OF THE PROFESSION OF LAW BY MEANS OF SEMINARS AND PUBLICATIONS
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IRS990/ReconcilationRevenueExpnssAmt066966
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0227173
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0256646
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03732
IRS990ScheduleD/ExpensesSubtotalAmt01368109
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03820
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03820
IRS990ScheduleD/NetUnrealizedGainsInvstAmt048692
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-88
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-88
IRS990ScheduleD/RevenueNotReportedAmt048692
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03732
IRS990ScheduleD/RevenueSubtotalAmt01435075
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AS PROVIDED FOR IN THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. THIS STATEMENT CLARIFIES THE CRITERIA THAT AN INDIVIDUAL TAX POSITION MUST SATISFY FOR SOME OR ALL OF THE BENEFITS OF THAT POSITION TO BE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. IT ALSO PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY- THAN-NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THERE WAS NO CUMULATIVE EFFECT ON THE ASSOCIATION'S FINANCIAL STATEMENTS RELATED TO FOLLOWING THESE PROVISIONS, AND NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS WERE ACCRUED. THE ASSOCIATION IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDED SEPTEMBER 30, 2013 THROUGH 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON ASSETS -88
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON ASSETS -88
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029473
IRS990ScheduleD/TotalExpensesPerForm990Amt01371841
IRS990ScheduleD/TotalRevenuePerForm990Amt01438807
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01483767

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.42$0.40$2.03$1.49$1.44$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.28$0.52$1.75$1.66$1.47$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.49$1.52$1.49$1.29$0.19
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.89$0.47$1.42$1.32$1.14$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.45$1.18$1.50$1.27$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.51$0.96$1.49$1.39$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.32$0.86$1.32$1.29$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.21$0.40$0.81$1.45$1.41$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.12$0.37$0.75$1.44$1.37$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.13$0.64$1.45$1.40$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.53$0.60$1.48$1.39$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.55$0.49$1.42$1.48$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.09$0.55$1.84
2011Summary only. Only limited summary data is available for this year.$0.82$0.39$0.43$4.33$4.36$0.03