Civic Intelligence

Montgomery Bar Association

990 • Fiscal year 2020 • EIN 23-0888123

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 08, 2021

PO Box 268Norristown, PA 19404-0268

(610) 279-9660

Siviq Scores

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

Liabilities / Assets

45th percentile

0.13x

Higher debt load relative to assets than 45% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.32x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

12th percentile

-15%

Higher net margin than 12% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

58th percentile

$166,816

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

26th percentile

-2.3%

Faster asset growth than 26% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-32%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$3,743,511

Down $89,555 (-2.3%) from 2019

Net Assets

Down

$3,265,152

Down $159,100 (-4.6%) from 2019

Liabilities

Up

$478,359

Up $69,545 (+17%) from 2019

Revenue

Down

$1,512,043

Down $719,254 (-32%) from 2019

Expenses

Down

$1,742,079

Down $510,088 (-23%) from 2019

Net Income

Down

-$230,036

Down $209,166 (-1002%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,653,294Liabilities 2011: $390,709Net Assets 2011: $3,262,5852011Assets 2012: $3,649,609Liabilities 2012: $358,855Net Assets 2012: $3,290,7542012Assets 2013: $4,042,791Liabilities 2013: $383,432Net Assets 2013: $3,659,3592013Assets 2014: $4,268,313Liabilities 2014: $416,334Net Assets 2014: $3,851,9792014Assets 2015: $3,721,208Liabilities 2015: $428,914Net Assets 2015: $3,292,2942015Assets 2016: $3,783,155Liabilities 2016: $457,946Net Assets 2016: $3,325,2092016Assets 2017: $3,891,207Liabilities 2017: $397,996Net Assets 2017: $3,493,2112017Assets 2018: $3,591,181Liabilities 2018: $452,843Net Assets 2018: $3,138,3382018Assets 2019: $3,833,066Liabilities 2019: $408,814Net Assets 2019: $3,424,2522019Assets 2020: $3,743,511Liabilities 2020: $478,359Net Assets 2020: $3,265,1522020Assets 2021: $3,805,202Liabilities 2021: $565,388Net Assets 2021: $3,239,8142021Assets 2022: $3,236,244Liabilities 2022: $543,411Net Assets 2022: $2,692,8332022Assets 2023: $3,080,134Liabilities 2023: $512,945Net Assets 2023: $2,567,1892023Assets 2024: $2,804,639Liabilities 2024: $569,343Net Assets 2024: $2,235,2962024

Highlighted filing

2020

Assets$3,743,511
Liabilities$478,359
Net Assets$3,265,152

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,188,154Expenses 2011: $2,293,858Net Income 2011: -$105,7042011Revenue 2012: $2,316,831Expenses 2012: $2,265,066Net Income 2012: $51,7652012Revenue 2013: $2,599,603Expenses 2013: $2,349,681Net Income 2013: $249,9222013Revenue 2014: $2,613,602Expenses 2014: $2,434,714Net Income 2014: $178,8882014Revenue 2015: $2,638,308Expenses 2015: $2,942,966Net Income 2015: -$304,6582015Revenue 2016: $2,404,254Expenses 2016: $2,463,209Net Income 2016: -$58,9552016Revenue 2017: $2,368,361Expenses 2017: $2,422,731Net Income 2017: -$54,3702017Revenue 2018: $2,199,708Expenses 2018: $2,389,498Net Income 2018: -$189,7902018Revenue 2019: $2,231,297Expenses 2019: $2,252,167Net Income 2019: -$20,8702019Revenue 2020: $1,512,043Expenses 2020: $1,742,079Net Income 2020: -$230,0362020Revenue 2021: $1,849,760Expenses 2021: $1,967,949Net Income 2021: -$118,1892021Revenue 2022: $1,899,975Expenses 2022: $2,034,603Net Income 2022: -$134,6282022Revenue 2023: $1,917,911Expenses 2023: $2,150,675Net Income 2023: -$232,7642023Revenue 2024: $1,803,078Expenses 2024: $1,999,404Net Income 2024: -$196,3262024

Highlighted filing

2020

Revenue$1,512,043
Expenses$1,742,079
Net Income-$230,036
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 8, 2021
Return Version
2020v4.0
Gross Receipts
$2,429,735
Mission and Program Overview

Mission

The mission of montgomery bar association is to promote professional excellence, facilitate access to justice, and protect the integrity of the legal system through service to our members and community. Montgomery bar association embraces its responsibility to provide access to justice for all, empower members to exhibit the highest ethical conduct, civility, and technical competence, and work cooperatively with the judiciary in addressing emerging legal issues in montgomery county.

To promote the prompt and efficient administration of justice, equal access to legal services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,178,452$2,136,809▲ $958,357
Land, Buildings, and Equipment, Net$1,276,579$1,143,023▼ $133,556
Savings and Temporary Cash Investments$1,242,933$367,877▼ $875,056
Prepaid Expenses and Deferred Charges$55,821$43,448▼ $12,373
Accounts Receivable$53,885$26,163▼ $27,722
Inventories for Sale or Use$2,986$3,781▲ $795
Total Assets$3,833,066$3,743,511▼ $89,555
Other Assets Total$22,410$22,410→ $0
Liabilities
Accounts Payable and Accrued Expenses$233,650$249,326▲ $15,676
Deferred Revenue$124,074$199,084▲ $75,010
Other Liabilities$51,090$29,949▼ $21,141
Total Liabilities$408,814$478,359▲ $69,545
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,424,252$3,265,152▼ $159,100
Total Net Assets Fund Balance$3,424,252$3,265,152▼ $159,100
Total Liabilities and Net Assets / Fund Balance$3,833,066$3,743,511▼ $89,555

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$849,820$2,324,546$3,174,366
Equipment$94,634$799,528$894,162
Other Land Buildings$19,532$326,246$345,778
Land$179,037-$179,037
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James MathiasDirector MarFT$144,931$21,885$166,816
James MathiasDirector Marketing-$144,931$21,885$166,816
George E CardenasInformationFT$143,248$3,000$146,248
Nancy R PaulExecutive DiFT$122,019$2,074$124,093
Denise VicarioExecutive Di-$74,519$4,053$78,572
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,297,482
Investment Income
$158,652
Other Revenue
$55,909
Change in Net Assets
$-230,036

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,498,565
Revenue Not Reported on Financial Statements
$13,478
Revenue Not Reported on Form 990
$70,936
Other Revenue Adjustments
$13,478
Total Revenue per Audited Statements
$1,569,501
Total Revenue per Form 990
$1,512,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,044,729
Other Expenses$567,149
Grants and Similar Amounts Paid$36,010
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$459,250$230,939-$690,189
Current Officers, Directors, Trustees, and Key Employees$98,270$98,268-$196,538
Depreciation Depletion$2,571$143,760-$146,331
Office Expenses$41,125$58,353-$99,478
Benefits to Members$94,191--$94,191
Payroll Taxes$39,812$33,822-$73,634
Other Employee Benefits$30,515$30,515-$61,030
Occupancy-$57,814-$57,814
Fees for Services Other$42,469--$42,469
Grants to Domestic Orgs$36,010--$36,010
Insurance-$26,710-$26,710
Pension Plan Contributions$11,397$11,941-$23,338
Conferences and Meetings-$19,597-$19,597
Fees for Services Accounting-$16,928-$16,928
Fees for Service Investment Mgmnt Fees-$13,478-$13,478
Other Expenses$4,990$5,359-$5,359
Fees for Services Lobbying-$3,326-$3,326
Total Functional Expenses$960,676$781,403$0$1,742,079

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,742,079
Expenses per Audited Statements$1,728,601
Total Expenses per Audited Statements$1,728,601
Expenses Not Reported on Financial Statements$13,478
Other Expense Adjustments$13,478
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mongomery Child Advocacy ProjectNorristown, PA-General Support$18,430
Montgomery County Legal AidNorristown, PA-General Support$17,580
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$3,326
Total Nondeductible Lobbying and Political Cost$3,326
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligations$29,949
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has a membership of approximately 2,100 lawyers located in montgomery county, pennsylvania.

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

Members of the organization elect the members of the board.

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

Members have the ability to change the organization's bylaws.

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

The executive director reviews form 990 with the treasurer.

Form 990, Page 6, Part VI, Line 12C

The executive director is responsible for obtaining a "conflict disclosure form" from all directors, officers, and committee chairpersons.

Form 990, Page 6, Part VI, Line 15A

The personnel and salary committee approves compensation, the committee reviews national and pa bar executive salaries studies and nonprofit national surveys for comparison when available.

Form 990, Page 6, Part VI, Line 15B

The personnel and salary committee approves compensation, the committee reviews national and pa bar executive salaries studies and nonprofit national surveys for comparison when available.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Montgomery Bar Association
EIN
23-0888123
Phone
6102799660
Address
PO BOX 268, NORRISTOWN, PA 19404-0268

Signing Officer

Name
Denise Vicario
Title
Executive Director
Phone
6102799660
Signed
2021-11-08

Organization Details

Principal Officer
Denise Vicario
Formed
1930
Legal Domicile
Pa
Voting Board Members
23
Independent Board Members
23
Employees
13

Preparer

Firm
Barsz Gowie Amon & Fultz LLC
Address
1400 N PROVIDENCE RD BUILDING 2 STE, MEDIA, PA 19063
Preparer
Richard S Brennan CPA
Phone
6105651120
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the mongomery bar association is to promote professional excellence, facilitate access to justice, and protect the integrity of the legal system through service to out members and community. Montgomery bar association embraces its responsibility to provide access to justice for all, empower members to exhibit the highest ethical conduct, civility, and technical competence, and work cooperatively with the judiciary in addressing emerging legal issues in montgomery county.

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

Lawyer referral service, legal directory, and continuing legal education

Form 990, Part XI, Line 9

Investment income -13,478 investment management fees 13,478

Form 990, Page 12, Part XII, Line 2C

The organization has not changed its oversight process or selection process during the year.

Financial Statement Notes

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

INVESTMENT INCOME 13,478

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

Investment management fees 13,478

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IRS990/Form990PartVIISectionAGrp/TitleTxt1INFORMATION
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IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
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IRS990/PrincipalOfficerNm0DENISE VICARIO
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.57$2.24$1.80$2.00$0.20
2023Detailed filing. Detailed filing data is available for this year.$3.08$0.51$2.57$1.92$2.15$0.23
2022Detailed filing. Detailed filing data is available for this year.$3.24$0.54$2.69$1.90$2.03$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.81$0.57$3.24$1.85$1.97$0.12
2020Detailed filing. Detailed filing data is available for this year.$3.74$0.48$3.27$1.51$1.74$0.23
2019Detailed filing. Detailed filing data is available for this year.$3.83$0.41$3.42$2.23$2.25$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.59$0.45$3.14$2.20$2.39$0.19
2017Detailed filing. Detailed filing data is available for this year.$3.89$0.40$3.49$2.37$2.42$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.78$0.46$3.33$2.40$2.46$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.72$0.43$3.29$2.64$2.94$0.30
2014Summary only. Only limited summary data is available for this year.$4.27$0.42$3.85$2.61$2.43$0.18
2013Summary only. Only limited summary data is available for this year.$4.04$0.38$3.66$2.60$2.35$0.25
2012Summary only. Only limited summary data is available for this year.$3.65$0.36$3.29$2.32$2.27$0.05
2011Summary only. Only limited summary data is available for this year.$3.65$0.39$3.26$2.19$2.29$0.11