Civic Intelligence

Dauphin County Bar Association

990 • Fiscal year 2017 • EIN 23-6256001

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 07, 2018

213 North Front StreetHarrisburg, PA 17101

(717) 232-7536

Siviq Scores

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

Liabilities / Assets

24th percentile

0.03x

Higher debt load relative to assets than 24% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

22nd percentile

0.03x

Higher debt load relative to revenue than 22% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

31st percentile

-0.5%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

48th percentile

$134,501

Higher top officer pay than 48% of similar nonprofits.

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

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

39th percentile

2.3%

Faster asset growth than 39% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

6.9%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,038,336

Up $23,348 (+2.3%) from 2016

Net Assets

Up

$1,005,372

Up $45,069 (+4.7%) from 2016

Liabilities

Down

$32,964

Down $21,721 (-40%) from 2016

Revenue

Up

$1,224,246

Up $79,554 (+6.9%) from 2016

Expenses

Up

$1,230,900

Up $92,701 (+8.1%) from 2016

Net Income

Down

-$6,654

Down $13,147 (-202%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,061,766Liabilities 2010: $97,004Net Assets 2010: $964,7622010Assets 2011: $887,504Liabilities 2011: $30,276Net Assets 2011: $857,2282011Assets 2012: $912,397Liabilities 2012: $38,433Net Assets 2012: $873,9642012Assets 2013: $964,600Liabilities 2013: $39,286Net Assets 2013: $925,3142013Assets 2014: $931,241Liabilities 2014: $39,381Net Assets 2014: $891,8602014Assets 2015: $1,000,108Liabilities 2015: $46,298Net Assets 2015: $953,8102015Assets 2016: $1,014,988Liabilities 2016: $54,685Net Assets 2016: $960,3032016Assets 2017: $1,038,336Liabilities 2017: $32,964Net Assets 2017: $1,005,3722017Assets 2018: $1,016,999Liabilities 2018: $70,307Net Assets 2018: $946,6922018Assets 2019: $933,252Liabilities 2019: $71,804Net Assets 2019: $861,4482019Assets 2020: $902,139Liabilities 2020: $199,884Net Assets 2020: $702,2552020Assets 2021: $961,003Liabilities 2021: $147,563Net Assets 2021: $813,4402021Assets 2022: $903,467Liabilities 2022: $143,030Net Assets 2022: $760,4372022Assets 2023: $783,283Liabilities 2023: $124,757Net Assets 2023: $658,5262023Assets 2024: $798,638Liabilities 2024: $137,484Net Assets 2024: $661,1542024

Highlighted filing

2017

Assets$1,038,336
Liabilities$32,964
Net Assets$1,005,372

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,125,5592010Expenses 2011: $1,171,6152011Expenses 2012: $1,109,8532012Revenue 2013: $1,246,974Expenses 2013: $1,195,624Net Income 2013: $51,3502013Revenue 2014: $1,044,724Expenses 2014: $1,078,178Net Income 2014: -$33,4542014Revenue 2015: $1,197,960Expenses 2015: $1,136,010Net Income 2015: $61,9502015Revenue 2016: $1,144,692Expenses 2016: $1,138,199Net Income 2016: $6,4932016Revenue 2017: $1,224,246Expenses 2017: $1,230,900Net Income 2017: -$6,6542017Revenue 2018: $1,116,614Expenses 2018: $1,175,294Net Income 2018: -$58,6802018Revenue 2019: $1,107,167Expenses 2019: $1,192,411Net Income 2019: -$85,2442019Revenue 2020: $830,687Expenses 2020: $989,880Net Income 2020: -$159,1932020Revenue 2021: $1,033,215Expenses 2021: $922,030Net Income 2021: $111,1852021Revenue 2022: $916,885Expenses 2022: $969,888Net Income 2022: -$53,0032022Revenue 2023: $943,032Expenses 2023: $1,044,943Net Income 2023: -$101,9112023Revenue 2024: $1,037,722Expenses 2024: $1,028,162Net Income 2024: $9,5602024

Highlighted filing

2017

Revenue$1,224,246
Expenses$1,230,900
Net Income-$6,654
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 7, 2018
Return Version
2017v2.2
Gross Receipts
$1,268,631
Mission and Program Overview

Mission

The purposes of the dauphin county bar association are to advance the science of jurisprudence, to promote the administration of justice, to encourage a thorough legal education, to promote continuing legal education, to uphold the honor and dignity of the bar, to encourage the fulfillment of the obligations of the profession among its members to the courts and to society, to promote programs to provide effective, affordable legal services to all segments of society, to cultivate cordial intercourse among the members of the association and to perpetuate the history of the profession and the memory of its members and such kindred purposes as the association may from time to time determine.

Advance the science of jurisprudence, promote the administration of justice, encourage thorough and continuing legal education, uphold the honor and dignity of the bar, encourage the fulfillment of the obligations of the profession among its members to the courts and to society, promote programs to provide effective, affordable legal services to all segments of society, cultivate cordial intercourse among the members of the association and perpetuate the history of the profession and the memory of its members and such kindred purposes as the association may from time to time determine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$511,880$513,656▲ $1,776
Land, Buildings, and Equipment, Net$395,301$403,006▲ $7,705
Cash and Non-Interest-Bearing Accounts$93,773$106,641▲ $12,868
Accounts Receivable$2,129$3,542▲ $1,413
Inventories for Sale or Use$1,905$1,491▼ $414
Total Assets$1,014,988$1,038,336▲ $23,348
Other Assets Total$10,000$10,000→ $0
Liabilities
Other Liabilities$51,723--
Accounts Payable and Accrued Expenses$2,962$32,964▲ $30,002
Total Liabilities$54,685$32,964▼ $21,721
Net Assets / Fund Balance
Unrestricted Net Assets$960,303$941,855▼ $18,448
Temporarily Rstr Net Assets-$63,517-
Total Net Assets Fund Balance$960,303$1,005,372▲ $45,069
Total Liabilities and Net Assets / Fund Balance$1,014,988$1,038,336▲ $23,348

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$307,642$744,921$1,052,563
Equipment$30,364$460,133$490,497
Land$65,000-$65,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth SimcoxExecutive DiFT$112,350$22,151$134,501

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,208,973
Investment Income
$1,806
Other Revenue
$13,467
Change in Net Assets
$-6,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$735,713
Salaries, Compensation, and Employee Benefits$465,187
Grants and Similar Amounts Paid$30,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$282,841
Other Salaries and Wages---$218,644
Current Officers, Directors, Trustees, and Key Employees---$134,501
Office Expenses---$82,117
Other Employee Benefits---$66,730
Depreciation Depletion---$33,916
Occupancy---$33,077
Grants to Domestic Orgs---$30,000
Payroll Taxes---$25,985
Conferences and Meetings---$25,723
Advertising---$24,050
Pension Plan Contributions---$19,327
Information Technology---$18,609
Other Expenses---$15,057
Fees for Services Accounting---$12,305
All Other Expenses---$5,227
Total Functional Expenses$0$0$0$1,230,900
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Midpenn Legal ServicesHarrisburg, PA501c3Provide Legal Srvs$30,000
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 dauphin county bar association is a member organization made up of attorneys who work in dauphin county.

Form 990, Page 6, Part VI, Line 8B

N/A

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

Board members receive a draft copy of the form 990 to review and approve prior to its filing.

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

The association requires all directors to update their conflict of interest policies. Not only annually, but if there is a change in their status that would create a conflict.

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

The compensation package for the executive director is recommended by the budget and finance committee. The recommendations go before the full board for approval. In making their recommendations regarding the salary package, the budget and finance committee compares its recommendations to the compensation packages of other executive directors for bar associations.

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

N/A

Form 990, Page 6, Part VI, Line 18

The association's form 1023 and forms 990 and 990-t are available upon request.

Form 990, Page 6, Part VI, Line 19

Governing documents, the conflict of interest policies and financial statement are available upon request.

Filing and Contact Details

Filer

Filer Name
Dauphin County Bar Association
EIN
23-6256001
Phone
7172327536
Address
213 NORTH FRONT STREET, HARRISBURG, PA 17101

Signing Officer

Name
Elizabeth Simcox
Title
Executive Director
Phone
7172327536
Signed
2018-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Simcox
Formed
1898
Legal Domicile
Pa
Voting Board Members
25
Independent Board Members
24
Employees
6
Volunteers
25

Preparer

Firm
Brown Schultz Sheridan & Fritz
Address
210 GRANDVIEW AVE, CAMP HILL, PA 17011-1706
Preparer
Ryan Brown
Phone
7177617171
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purposes of the dauphin county bar association are to advance the science of jurisprudence, to promote the administration of justice, to encourage a thorough legal education, to promote continuing legal education, to uphold the honor and dignity of the bar, to encourage the fulfillment of the obligations of the profession among its members to the courts and to society, to promote programs to provide effective, affordable legal services to all segments of society, to cultivate cordial intercourse among the members of the association and to perpetuate the history of the profession and the memory of its members and such kindred purposes as the association may from time to time determine.

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

OF REVENUE.

Form 990, Part XI, Line 9

Net asset reclassification 51,723 during 2017, management determined that certain net assets reported as escrow accounts should have been reported as temporarily restricted net assets. These changes are reflected on the statements of cash receipts, cash disbursements and changes in net assets.

Financial Statement Notes

Schedule D, Page 3, Part X

Asc no. 740-10, "income taxes," prescribes a comprehensive model for how an organization should measure, recognize, and present, and disclose uncertain tax positions taken on its tax return. The association believes that it has appropriate support for tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements.

Schedule D, Page 4, Part XIII

The association is exempt from federal income taxes as an organization described under the internal revenue code (irc) section 501(c)(6), except for net income derived from unrelated business activities, if any. The association has been determined not to be a private foundation. The association's tax liability from unrelated business income was 0 for each of the years ended december 31, 2017 and 2016.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1ESTATE PLANN
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5YOUNG LAWYER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT -
IRS990/Form990PartVIISectionAGrp/TitleTxt7BANKRUPTCY L
IRS990/Form990PartVIISectionAGrp/TitleTxt8WORKERS COMP
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt13YOUNG LAWYER
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18FAMILY LAW C
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20GOVERNMENT L
IRS990/Form990PartVIISectionAGrp/TitleTxt21PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt22SR. LAWYERS
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/MissionDesc0THE PURPOSES OF THE DAUPHIN COUNTY BAR ASSOCIATION ARE TO ADVANCE THE SCIENCE OF JURISPRUDENCE, TO PROMOTE THE ADMINISTRATION OF JUSTICE, TO ENCOURAGE A THOROUGH LEGAL EDUCATION, TO PROMOTE CONTINUING LEGAL EDUCATION, TO UPHOLD THE HONOR AND DIGNITY OF THE BAR, TO ENCOURAGE THE FULFILLMENT OF THE OBLIGATIONS OF THE PROFESSION AMONG ITS MEMBERS TO THE COURTS AND TO SOCIETY, TO PROMOTE PROGRAMS TO PROVIDE EFFECTIVE, AFFORDABLE LEGAL SERVICES TO ALL SEGMENTS OF SOCIETY, TO CULTIVATE CORDIAL INTERCOURSE AMONG THE MEMBERS OF THE ASSOCIATION AND TO PERPETUATE THE HISTORY OF THE PROFESSION AND THE MEMORY OF ITS MEMBERS AND SUCH KINDRED PURPOSES AS THE ASSOCIATION MAY FROM TIME TO TIME DETERMINE.
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IRS990/OtherExpensesGrp/Desc0OTHER
IRS990/OtherExpensesGrp/Desc1COMMITTEE EXPENSES
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IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
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IRS990/PrincipalOfficerNm0ELIZABETH SIMCOX
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IRS990/ProgramServiceRevenueGrp/Desc1COUNTY REPORTER
IRS990/ProgramServiceRevenueGrp/Desc2CONTINUING LEGAL EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc3COMMITTEE INCOME
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IRS990/ProgSrvcAccomActy2Grp/Desc0PRO BONO PROGRAMS - THE ASSOCIATION'S EXTENSIVE PRO BONO PROGRAMS DO NOT GENERATE ANY REVENUE FOR THE DAUPHIN COUNTY BAR ASSOCIATION. THE ASSOCIATION PROVIDES LEGAL SERVICES TO ROUGHLY 500 CLIENTS ANNUALLY, WHO ARE SCREENED FOR ELIGIBILITY BY THE HARRISBURG OFFICE OF MIDPENN LEGAL SERVICES. INCLUDED IN THIS NUMBER ARE ROUGHLY 150 CLIENTS WHO ARE ASSISTED BY THE ASSOCIATION'S PRO SE CUSTODY AND DIVORCE CLINICS. THE COST OF PROVIDING THESE SERVICES CONSISTS PRIMARILY OF THE SALARY (45%) PAID TO OUR PRO BONO AND PUBLIC SERVICES COORDINATOR.
IRS990/ProgSrvcAccomActy3Grp/Desc0LAWYER REFERRAL PROGRAM - DAUPHIN COUNTY BAR ASSOCIATION'S LAWYER REFERRAL PROGRAM ASSISTS ROUGHLY 3,000 PEOPLE WHO CALL FOR ASSISTANCE FINDING AN ATTORNEY APPROPRIATE TO THEIR LEGAL NEEDS. TO PARTICIPATE IN THE PROGRAM, A REGISTRATION FEE OF 100 IS CHARGED TO THE ATTORNEY. THE REVENUE GENERATED BY THE REGISTRATION FEES AND 10% REFERRAL FEE (APPROXIMATELY 7,500) IS MORE THAN OFFSET BY THE COSTS OF MALPRACTICE INSURANCE AND THE SALARY (55%) PAID TO OUT PRO BONO AND PUBLIC SERVICES COORDINATOR. BEGINNING IN FEBRUARY 2015, THE ASSOCIATION NOW ASKS THAT THE LAWYERS WHO ACCEPT CASES THROUGH THE LRS PROGRAM TO PAY THE BAR ASSOCIATION A 10% FEE OF ALL MONIES COLLECTED TO AID IN OFFSETTING MORE OF THE PROGRAM COSTS. THIS PROGRAM IS INTENDED PRIMARILY AS A COMMUNITY SERVICE, RATHER THAN AN IMPORTANT SOURCE OF REVENUE.
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt065000
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC NO. 740-10, "INCOME TAXES," PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, AND PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS TAKEN ON ITS TAX RETURN. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION DESCRIBED UNDER THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(6), EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, IF ANY. THE ASSOCIATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. THE ASSOCIATION'S TAX LIABILITY FROM UNRELATED BUSINESS INCOME WAS 0 FOR EACH OF THE YEARS ENDED DECEMBER 31, 2017 AND 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0403006

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.80$0.14$0.66$1.04$1.03$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.78$0.12$0.66$0.94$1.04$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.14$0.76$0.92$0.97$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.15$0.81$1.03$0.92$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.20$0.70$0.83$0.99$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.07$0.86$1.11$1.19$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.07$0.95$1.12$1.18$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.04$0.03$1.01$1.22$1.23$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.05$0.96$1.14$1.14$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.00$0.05$0.95$1.20$1.14$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.04$0.89$1.04$1.08$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.04$0.93$1.25$1.20$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.04$0.87$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.03$0.86$1.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.10$0.96$1.13