Civic Intelligence

Dauphin County Bar Association

990 • Fiscal year 2019 • EIN 23-6256001

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 27, 2020

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

35th percentile

0.08x

Higher debt load relative to assets than 35% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

31st percentile

0.06x

Higher debt load relative to revenue than 31% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

14th percentile

-7.7%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$122,089

Higher top officer pay than 43% of similar nonprofits.

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

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

13th percentile

-8.2%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

33rd percentile

-0.8%

Faster revenue growth than 33% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$933,252

Down $83,747 (-8.2%) from 2018

Net Assets

Down

$861,448

Down $85,244 (-9.0%) from 2018

Liabilities

Up

$71,804

Up $1,497 (+2.1%) from 2018

Revenue

Down

$1,107,167

Down $9,447 (-0.8%) from 2018

Expenses

Up

$1,192,411

Up $17,117 (+1.5%) from 2018

Net Income

Down

-$85,244

Down $26,564 (-45%) from 2018

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

2019

Assets$933,252
Liabilities$71,804
Net Assets$861,448

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

2019

Revenue$1,107,167
Expenses$1,192,411
Net Income-$85,244
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 27, 2020
Return Version
2019v5.0
Gross Receipts
$1,146,798
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$532,553$495,593▼ $36,960
Land, Buildings, and Equipment, Net$368,794$337,933▼ $30,861
Cash and Non-Interest-Bearing Accounts$101,425$85,813▼ $15,612
Inventories for Sale or Use$1,814$2,226▲ $412
Accounts Receivable$2,413$1,687▼ $726
Total Assets$1,016,999$933,252▼ $83,747
Other Assets Total$10,000$10,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$70,307$71,804▲ $1,497
Total Liabilities$70,307$71,804▲ $1,497
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$872,047$782,534▼ $89,513
Net Assets With Donor Restrictions$74,645$78,914▲ $4,269
Total Net Assets Fund Balance$946,692$861,448▼ $85,244
Total Liabilities and Net Assets / Fund Balance$1,016,999$933,252▼ $83,747

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$248,192$804,371$1,052,563
Equipment$24,741$465,756$490,497
Land$65,000-$65,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrice MerzanisExecutive DiFT$99,242$22,847$122,089
Kendra K HeinbaughLiaisonFT$56,105$19,057$75,162
Elizabeth SimcoxLiaisonFT$18,135$2,099$20,234

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,073,053
Investment Income
$16,519
Other Revenue
$17,595
Change in Net Assets
$-85,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$654,019
Salaries, Compensation, and Employee Benefits$491,221
Grants and Similar Amounts Paid$30,000
Professional Fundraising Fees$17,171
Total Fundraising Expense$17,171

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$267,325--$267,325
Current Officers, Directors, Trustees, and Key Employees$217,485--$217,485
Other Salaries and Wages$193,465--$193,465
Office Expenses$55,811--$55,811
Other Employee Benefits$37,533--$37,533
Occupancy$34,159--$34,159
Depreciation Depletion$30,622--$30,622
Grants to Domestic Orgs$30,000--$30,000
Payroll Taxes$27,587--$27,587
Advertising$24,000--$24,000
Other Expenses$18,503--$18,503
Conferences and Meetings$18,230--$18,230
Fees for Services Professional Fundraising--$17,171$17,171
Pension Plan Contributions$15,151--$15,151
Information Technology$14,764--$14,764
Fees for Services Accounting$12,070--$12,070
All Other Expenses$4,519--$4,519
Total Functional Expenses$1,175,240$0$17,171$1,192,411
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
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$17,171
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 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
No
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 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 18

The association's application for tax exempt status and form 990 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
Patrice Merzanis
Title
Executive Director
Phone
7172327536
Signed
2020-07-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrice Merzanis
Formed
1898
Legal Domicile
Pa
Voting Board Members
26
Independent Board Members
25
Employees
7
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

Lawyer 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.

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, 2019 and 2018.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt2LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt3ESTATE PLANN
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT -
IRS990/Form990PartVIISectionAGrp/TitleTxt5BANKRUPTCY L
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7GOV'T LAW SE
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt11WORKERS COMP
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14YOUNG LAWYER
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16FAMILY LAW S
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt25SENIOR LAWYE
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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/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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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