Civic Intelligence

Carbon County Bar Association

EIN 23-2258826 • 501(c)6 • Jim Thorpe, PA

Profile

Organized for the purpose of publishing law journals as well as providing continuing education and various other services to attorneys in carbon county

73 W BroadwayJim Thorpe, PA 18229

www.carbonbar.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.02x

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

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

34th percentile

-7.6%

Higher net margin than 34% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

70th percentile

9.6%

Faster asset growth than 70% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

30%

Faster revenue growth than 83% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$406,371

Up $35,627 (+9.6%) from 2023

Liabilities

Down

$2,723

Down $655 (-19%) from 2023

Net Assets

Up

$403,648

Up $36,282 (+9.9%) from 2023

Revenue

Up

$141,486

Up $32,419 (+30%) from 2023

Expenses

Up

$152,194

Up $11,395 (+8.1%) from 2023

Net Income

Up

-$10,708

Up $21,024 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $384,824Liabilities 2011: $24,0122011Assets 2012: $383,777Liabilities 2012: $19,9302012Assets 2013: $409,349Liabilities 2013: $21,1822013Assets 2014: $432,080Liabilities 2014: $27,0452014Assets 2015: $467,267Liabilities 2015: $23,791Net Assets 2015: $443,4762015Assets 2016: $493,766Liabilities 2016: $22,815Net Assets 2016: $470,9512016Assets 2017: $470,737Liabilities 2017: $24,727Net Assets 2017: $446,0102017Assets 2018: $413,651Liabilities 2018: $26,558Net Assets 2018: $387,0932018Assets 2019: $412,742Liabilities 2019: $392Net Assets 2019: $412,3502019Assets 2020: $418,570Liabilities 2020: $23,655Net Assets 2020: $394,9152020Assets 2021: $430,352Liabilities 2021: $0Net Assets 2021: $430,3522021Assets 2022: $362,665Liabilities 2022: $3,060Net Assets 2022: $359,6052022Assets 2023: $370,744Liabilities 2023: $3,378Net Assets 2023: $367,3662023Assets 2024: $406,371Liabilities 2024: $2,723Net Assets 2024: $403,6482024

Highlighted filing

2024

Assets$406,371
Liabilities$2,723
Net Assets$403,648

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $134,607Expenses 2011: $145,313Net Income 2011: -$10,7062011Revenue 2012: $169,945Expenses 2012: $166,910Net Income 2012: $3,0352012Revenue 2013: $173,730Expenses 2013: $149,410Net Income 2013: $24,3202013Revenue 2014: $168,760Expenses 2014: $151,892Net Income 2014: $16,8682014Revenue 2015: $205,886Expenses 2015: $167,445Net Income 2015: $38,4412015Revenue 2016: $207,350Expenses 2016: $179,875Net Income 2016: $27,4752016Revenue 2017: $189,119Expenses 2017: $214,060Net Income 2017: -$24,9412017Revenue 2018: $133,594Expenses 2018: $173,572Net Income 2018: -$39,9782018Revenue 2019: $141,773Expenses 2019: $160,715Net Income 2019: -$18,9422019Revenue 2020: $83,516Expenses 2020: $139,170Net Income 2020: -$55,6542020Revenue 2021: $107,299Expenses 2021: $134,920Net Income 2021: -$27,6212021Revenue 2022: $138,656Expenses 2022: $138,629Net Income 2022: $272022Revenue 2023: $109,067Expenses 2023: $140,799Net Income 2023: -$31,7322023Revenue 2024: $141,486Expenses 2024: $152,194Net Income 2024: -$10,7082024

Highlighted filing

2024

Revenue$141,486
Expenses$152,194
Net Income-$10,708

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.03$4.04$1.41$1.52$0.11
2023Summary only. Only limited summary data is available for this year.$3.71$0.03$3.67$1.09$1.41$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$0.03$3.60$1.39$1.39$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.30$0.00$4.30$1.07$1.35$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.19$0.24$3.95$0.84$1.39$0.56
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.13$0.00$4.12$1.42$1.61$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$0.27$3.87$1.34$1.74$0.40
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.71$0.25$4.46$1.89$2.14$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.94$0.23$4.71$2.07$1.80$0.27
2015Summary only. Only limited summary data is available for this year.$4.67$0.24$4.43$2.06$1.67$0.38
2014Summary only. Only limited summary data is available for this year.$4.32$0.27$1.69$1.52$0.17
2013Summary only. Only limited summary data is available for this year.$4.09$0.21$1.74$1.49$0.24
2012Summary only. Only limited summary data is available for this year.$3.84$0.20$1.70$1.67$0.03
2011Summary only. Only limited summary data is available for this year.$3.85$0.24$1.35$1.45$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Gross Receipts
$141,486
Mission and Program Overview

Mission

Organized for the purpose of publishing law journals as well as providing continuing education and various other services to attorneys in carbon county

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$352,795$377,389▲ $24,594
Cash and Non-Interest-Bearing Accounts$17,949$28,982▲ $11,033
Total Assets$370,744$406,371▲ $35,627
Liabilities
Other Liabilities$3,378$2,723▼ $655
Total Liabilities$3,378$2,723▼ $655
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$367,366$403,648▲ $36,282
Total Net Assets Fund Balance$367,366$403,648▲ $36,282
Total Liabilities and Net Assets / Fund Balance$370,744$406,371▲ $35,627

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$25,333$25,333
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adam Weaver JrBoard Member
Armin FeldmanBoard Member
Barry ShabbickBoard Member
Cynthia Dyrda-hattonBoard Member
Kim GillenBoard Member
Matthew SchnellBoard Member
William Z ScottBoard Member
Jason RapaChancellor
Angela StehleFirst Vice Chancellor
Jane SebelinSecond Vice Chancellor
Kara BeckSecretary
Kelly JamisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$37,374
Program Service Revenue
$93,268
Investment Income
$10,844
Other Revenue
$0
Change in Net Assets
$-10,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,007
Salaries, Compensation, and Employee Benefits$40,187
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$29,728$7,432-$37,160
Conferences and Meetings$25,158--$25,158
All Other Expenses$1,421$11,344-$12,765
Occupancy$6,240$1,560-$7,800
Other Expenses$5,000--$5,000
Payroll Taxes$2,421$606-$3,027
Office Expenses-$2,537-$2,537
Insurance$1,215$304-$1,519
Travel$486--$486
Total Functional Expenses$128,411$23,783$0$152,194
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$2,723
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The association is made up of regular members who practice or reside in carbon county and associate members who practice or reside outside of carbon county but maintain an interest in court affairs and legal matters in carbon county. Associate members have no voting privileges. Annual membership includes access to conferences, cle courses, social events, two free copies of the law journal and a discount on bar association dues.

Member election for additional members Part VI line 7A

Regular members in good standing at the time of election of officers are allowed to vote on the officers running for that office. Associate members do not have voting privileges and are ineligable to hold office.

Governing body decisions Part VI line 7B

Motions presented on the floor by the board can be voted on by the regular members that are in good standing at the time of the vote.

Committee meeting documentation Part VI line 8B

Any and all committees formed by the board do not retain formal notes of meetings held. Each committee presents a report with their recommendations to the board of directors where the meeting is then formally recorded.

Form 990 governing body review Part VI line 11

The form 990 is given to board members after submission. A third party cpa firm is relied on to prepare and review the 990 for accuracy and the board provides and verifies all information and clarification prior to completion and filing.

Conflict of interest policy compliance Part VI line 12C

The organization does not have a written conflict of interest policy in place however there is a verbal policy for all board members to disclose any interests that could cause conflicts within the organization on all business transactions that take place before the board. The non conflicted boardmembers then determine how to address such interest conflicts and consider if the transactions are to be kept or terminated to maintain theintegrity of the board and organization.

Governing documents etc available to public Part VI line 19

All the required documents that are for public inspection are available upon request at the associations main office. The return is available on a third party website: www.guidestar.org once transmitted to the irs.

Filing and Contact Details

Filer

Filer Name
Carbon County Bar Association
EIN
23-2258826
In Care Of
% JASON RAPA
Phone
6103794950
Address
73 W BROADWAY, JIM THORPE, PA 18229

Signing Officer

Name
Jason Rapa
Title
Chancellor
Phone
6103794950
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Rapa
Formed
1984
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
10

Preparer

Firm
Frey & Co Cpas LLC
Address
121 N BEST AVE SUITE 2, WALNUTPORT, PA 18088
Preparer
Gary a Frey CPA
Phone
6107608920
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Program services:telephone $935cle 486 total $1,421 management and general:legal & accounting $9,220internet expenses 971investment fees 919telephone 234 total $11,344

Raw XML Appendix378 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02537
IRS990/OfficeExpensesGrp/TotalAmt02537
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IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2SCHOLARSHIP
IRS990/OtherExpensesGrp/Desc3REDACTION FEES
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IRS990/OtherExpensesGrp/ProgramServicesAmt113674
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IRS990/OtherExpensesGrp/ProgramServicesAmt35000
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS MADE UP OF REGULAR MEMBERS WHO PRACTICE OR RESIDE IN CARBON COUNTY AND ASSOCIATE MEMBERS WHO PRACTICE OR RESIDE OUTSIDE OF CARBON COUNTY BUT MAINTAIN AN INTEREST IN COURT AFFAIRS AND LEGAL MATTERS IN CARBON COUNTY. ASSOCIATE MEMBERS HAVE NO VOTING PRIVILEGES. ANNUAL MEMBERSHIP INCLUDES ACCESS TO CONFERENCES, CLE COURSES, SOCIAL EVENTS, TWO FREE COPIES OF THE LAW JOURNAL AND A DISCOUNT ON BAR ASSOCIATION DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REGULAR MEMBERS IN GOOD STANDING AT THE TIME OF ELECTION OF OFFICERS ARE ALLOWED TO VOTE ON THE OFFICERS RUNNING FOR THAT OFFICE. ASSOCIATE MEMBERS DO NOT HAVE VOTING PRIVILEGES AND ARE INELIGABLE TO HOLD OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MOTIONS PRESENTED ON THE FLOOR BY THE BOARD CAN BE VOTED ON BY THE REGULAR MEMBERS THAT ARE IN GOOD STANDING AT THE TIME OF THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY AND ALL COMMITTEES FORMED BY THE BOARD DO NOT RETAIN FORMAL NOTES OF MEETINGS HELD. EACH COMMITTEE PRESENTS A REPORT WITH THEIR RECOMMENDATIONS TO THE BOARD OF DIRECTORS WHERE THE MEETING IS THEN FORMALLY RECORDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS GIVEN TO BOARD MEMBERS AFTER SUBMISSION. A THIRD PARTY CPA FIRM IS RELIED ON TO PREPARE AND REVIEW THE 990 FOR ACCURACY AND THE BOARD PROVIDES AND VERIFIES ALL INFORMATION AND CLARIFICATION PRIOR TO COMPLETION AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY IN PLACE HOWEVER THERE IS A VERBAL POLICY FOR ALL BOARD MEMBERS TO DISCLOSE ANY INTERESTS THAT COULD CAUSE CONFLICTS WITHIN THE ORGANIZATION ON ALL BUSINESS TRANSACTIONS THAT TAKE PLACE BEFORE THE BOARD. THE NON CONFLICTED BOARDMEMBERS THEN DETERMINE HOW TO ADDRESS SUCH INTEREST CONFLICTS AND CONSIDER IF THE TRANSACTIONS ARE TO BE KEPT OR TERMINATED TO MAINTAIN THEINTEGRITY OF THE BOARD AND ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL THE REQUIRED DOCUMENTS THAT ARE FOR PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST AT THE ASSOCIATIONS MAIN OFFICE. THE RETURN IS AVAILABLE ON A THIRD PARTY WEBSITE: WWW.GUIDESTAR.ORG ONCE TRANSMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROGRAM SERVICES:TELEPHONE $935CLE 486 TOTAL $1,421 MANAGEMENT AND GENERAL:LEGAL & ACCOUNTING $9,220INTERNET EXPENSES 971INVESTMENT FEES 919TELEPHONE 234 TOTAL $11,344
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0152194
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0403648
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0128411
IRS990/TotalProgramServiceRevenueAmt093268
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0104112
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0141486
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0370744
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0406371
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0486
IRS990/TravelGrp/TotalAmt0486
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt073 W BROADWAY
IRS990/USAddress/CityNm0JIM THORPE
IRS990/USAddress/StateAbbreviationCd0PA
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IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.CARBONBAR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON RAPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHANCELLOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06103794950
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARBON COUNTY BAR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CARB
ReturnHeader/Filer/EIN0232258826
ReturnHeader/Filer/InCareOfNm0% JASON RAPA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475529483
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FREY & CO CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0121 N BEST AVE SUITE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALNUTPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018088
ReturnHeader/PreparerPersonGrp/PhoneNum06107608920
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY A FREY CPA
ReturnHeader/ReturnTs02025-05-12T08:30:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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