Civic Intelligence

Delaware State Bar Association

EIN 23-7066831 • 501(c)6 • Wilmington, DE

Profile

The purposes and objects of the association include the following: the advancement of the science of jurisprudence, securing proper statutory reforms, preserving proper standards for members of the bar, maintenance of honor and dignity in the profession, upholding principles of legal ethics and professional responsibility, cultivation of fraternal relationship among the bench and bar of delaware, perpetuation of legal history and all such other and proper purposes and objects as befit the practice of law and the proper public perception of the profession. In addition, it is the responsibility of the association to speak on behalf of the courts and to preserve their honor, integrity, high standards and proper remuneration.

405 N King St Ste 100Wilmington, DE 19801

www.dsba.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.36x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

41st percentile

$105,092

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

62nd percentile

9.4%

Faster asset growth than 62% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

2.7%

Faster revenue growth than 41% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,796,421

Up $324,630 (+9.4%) from 2024

Liabilities

Down

$879,096

Down $95,366 (-9.8%) from 2024

Net Assets

Up

$2,917,325

Up $419,996 (+17%) from 2024

Revenue

Up

$2,441,675

Up $65,070 (+2.7%) from 2024

Expenses

Down

$2,080,990

Down $116,183 (-5.3%) from 2024

Net Income

Up

$360,685

Up $181,253 (+101%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $1,447,214Liabilities 2013: $623,432Net Assets 2013: $823,7822013Assets 2014: $1,545,352Liabilities 2014: $605,255Net Assets 2014: $940,0972014Assets 2015: $1,402,823Liabilities 2015: $525,919Net Assets 2015: $876,9042015Assets 2016: $1,507,208Liabilities 2016: $710,797Net Assets 2016: $796,4112016Assets 2017: $1,768,914Liabilities 2017: $639,114Net Assets 2017: $1,129,8002017Assets 2018: $1,947,216Liabilities 2018: $719,430Net Assets 2018: $1,227,7862018Assets 2019: $2,098,053Liabilities 2019: $720,317Net Assets 2019: $1,377,7362019Assets 2020: $1,982,810Liabilities 2020: $481,976Net Assets 2020: $1,500,8342020Assets 2021: $2,168,818Liabilities 2021: $401,876Net Assets 2021: $1,766,9422021Assets 2022: $2,115,756Liabilities 2022: $300,675Net Assets 2022: $1,815,0812022Assets 2023: $2,375,201Liabilities 2023: $233,038Net Assets 2023: $2,142,1632023Assets 2024: $3,471,791Liabilities 2024: $974,462Net Assets 2024: $2,497,3292024Assets 2025: $3,796,421Liabilities 2025: $879,096Net Assets 2025: $2,917,3252025

Highlighted filing

2025

Assets$3,796,421
Liabilities$879,096
Net Assets$2,917,325

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $1,904,5042013Revenue 2014: $1,974,742Expenses 2014: $1,905,884Net Income 2014: $68,8582014Revenue 2015: $1,893,218Expenses 2015: $1,935,932Net Income 2015: -$42,7142015Revenue 2016: $1,961,069Expenses 2016: $2,023,830Net Income 2016: -$62,7612016Revenue 2017: $2,073,007Expenses 2017: $1,920,854Net Income 2017: $152,1532017Revenue 2018: $2,139,964Expenses 2018: $2,012,056Net Income 2018: $127,9082018Revenue 2019: $2,033,912Expenses 2019: $1,868,852Net Income 2019: $165,0602019Revenue 2020: $1,950,506Expenses 2020: $1,728,190Net Income 2020: $222,3162020Revenue 2021: $1,843,267Expenses 2021: $1,593,431Net Income 2021: $249,8362021Revenue 2022: $2,003,642Expenses 2022: $1,818,422Net Income 2022: $185,2202022Revenue 2023: $2,218,452Expenses 2023: $1,898,884Net Income 2023: $319,5682023Revenue 2024: $2,376,605Expenses 2024: $2,197,173Net Income 2024: $179,4322024Revenue 2025: $2,441,675Expenses 2025: $2,080,990Net Income 2025: $360,6852025

Highlighted filing

2025

Revenue$2,441,675
Expenses$2,080,990
Net Income$360,685

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 20, 2026
Return Version
2024v5.0
Gross Receipts
$2,941,181
Mission and Program Overview

Mission

The purposes and objects of the association include the following: the advancement of the science of jurisprudence, securing proper statutory reforms, preserving proper standards for members of the bar, maintenance of honor and dignity in the profession, upholding principles of legal ethics and professional responsibility, cultivation of fraternal relationship among the bench and bar of delaware, perpetuation of legal history and all such other and proper purposes and objects as befit the practice of law and the proper public perception of the profession. In addition, it is the responsibility of the association to speak on behalf of the courts and to preserve their honor, integrity, high standards and proper remuneration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,575,382$1,671,137▲ $95,755
Savings and Temporary Cash Investments$525,837$1,062,675▲ $536,838
Cash and Non-Interest-Bearing Accounts$385,847$248,877▼ $136,970
Land, Buildings, and Equipment, Net$149,694$133,356▼ $16,338
Accounts Receivable$118,363$107,735▼ $10,628
Prepaid Expenses and Deferred Charges$25,183$14,008▼ $11,175
Total Assets$3,471,791$3,796,421▲ $324,630
Other Assets Total$691,485$558,633▼ $132,852
Liabilities
Other Liabilities$681,791$555,807▼ $125,984
Deferred Revenue$131,670$212,032▲ $80,362
Accounts Payable and Accrued Expenses$161,001$111,257▼ $49,744
Total Liabilities$974,462$879,096▼ $95,366
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,814,268$2,092,719▲ $278,451
Net Assets With Donor Restrictions$683,061$824,606▲ $141,545
Total Net Assets Fund Balance$2,497,329$2,917,325▲ $419,996
Total Liabilities and Net Assets / Fund Balance$3,471,791$3,796,421▲ $324,630

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,410$219,994$228,404
Other Land Buildings$71,709$77,272$148,981
Leasehold Improvements$53,237$3,515$56,752
Other Assets Org$14,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark S VavalaFormer Exe DFT$105,092$105,092
Mark S VavalaFormer Exe Dir,delap-$105,092$105,092

Board Members and Trustees

NameTitle
Mary DuganPresident
David WhitePresident -
James DeelExe Director
Karl RandallExe Director
Katelin a MoralesAssistant Se
Mark J CutronaAssistant to
Frederick H Mitsdarfer IiiAssistant Tr
The Hon Jeffrey J ClarkJudicial Mem
Thomas P McgonigleLegislative
Anthony V PanicolaMember-at-la
Brenda R MayrackMember-at-la
Brionna L DenbyMember-at-la
Crystal CareyMember-at-la
Kelley M HuffMember-at-la
Nicholas E JennerMember-at-la
Paige ChapmanMember-at-la
Richard ForstenMember-at-la
Roopa SabesanMember-at-la
Victoria SweeneyMember-at-la
Zachary S StirparoMember-at-la
Jennifer YingSecretary
Mae ObersteTreasurer
Alicia a PorterV. Pres. - K
Francis J Murphy JrV. Pres. - N
Alaina M ChamberlainV. Pres. - S
I Connor BifferatoVice Pres.-a
Jessie R BenavidesVP, Small Fi
Stephen a SpenceVP, Small Fi
Vivian L MedinillaVP. Small Fi
Revenue and Support

Revenue Composition

Contributions and Grants
$448,225
Program Service Revenue
$1,793,136
Investment Income
$62,746
Other Revenue
$137,568
All Other Contributions
$223,726
Change in Net Assets
$360,685

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,433,029
Revenue Not Reported on Financial Statements
$8,646
Revenue Not Reported on Form 990
$165,436
Total Revenue per Audited Statements
$2,598,465
Total Revenue per Form 990
$2,441,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,260,735
Salaries, Compensation, and Employee Benefits$820,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$400,419$298,507-$698,926
All Other Expenses$50,549$166,832-$217,381
Occupancy$4,816$171,797-$176,613
Fees for Services Other-$144,538-$144,538
Other Expenses$33,009$28,826-$61,835
Payroll Taxes$31,685$23,628-$55,313
Other Employee Benefits$29,988$22,355-$52,343
Depreciation Depletion-$33,448-$33,448
Office Expenses$58$18,650-$18,708
Information Technology$2,406$15,169-$17,575
Travel-$14,965-$14,965
Fees for Services Accounting-$14,000-$14,000
Pension Plan Contributions$7,833$5,840-$13,673
Insurance-$12,493-$12,493
Fees for Service Investment Mgmnt Fees-$8,646-$8,646
Total Functional Expenses$1,101,296$979,694$0$2,080,990

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,178,469
Total Expenses per Form 990$2,080,990
Expenses per Audited Statements$2,072,344
Expenses Not Reported on Form 990$106,125
Expenses Not Reported on Financial Statements$8,646
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$25,000
Total Nondeductible Lobbying and Political Cost$25,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$555,452
Accrued Expenses$355
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The association has members.

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

The board of directors are elected by members at the annual meeting.

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

The association reviewed the form 990 at their finance committee meeting. Members of the governing board along with the executive director, karl randall, were present at this meeting. Papaleo, rosen & chelf, p.a. Were present at this meeting and went through the form 990 and answered any questions regarding the form 990. The entire governing body then received copies of the form and met with the members of the finance committee to review the form and answer any questions.

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

The executive director is reviewed annually and compensation is approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The form 990 and 990-t are available upon request to members of the association. The form 990 and 990-t are also filed online which anyone from the public can review. Members of the association may request to review governing documents and financial statements.

Filing and Contact Details

Filer

Filer Name
Delaware State Bar Association
EIN
23-7066831
Phone
3026585279
Address
704 N KING ST STE 110, WILMINGTON, DE 19801

Signing Officer

Name
Karl Randall
Title
Exe Director, Dsba
Phone
3026585279
Signed
2026-02-20

Organization Details

Principal Officer
Karl Randall
Formed
1970
Legal Domicile
De
Voting Board Members
28
Independent Board Members
28
Employees
14

Preparer

Firm
Papaleo Rosen & Chelf Pa
Address
1523 CONCORD PIKE STE 401, WILMINGTON, DE 19803
Preparer
G Harry Papaleo CPA
Phone
3027982300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purposes and objects of the association include the following: the advancement of the science of jurisprudence, securing proper statutory reforms, preserving proper standards for members of the bar, maintenance of honor and dignity in the profession, upholding principles of legal ethics and professional responsibility, cultivation of fraternal relationship among the bench and bar of delaware, perpetuation of legal history and all such other and proper purposes and objects as befit the practice of law and the proper public perception of the profession. In addition, it is the responsibility of the association to speak on behalf of the courts and to preserve their honor, integrity, high standards and proper remuneration.

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

Section, committee, and other expenses - see schedule o section, committee, and other expenses: through the work of its many sections and committees, the association is regularly involved in matters pertaining to the profession, to the enforcement of our laws and to assuring equal access to the justice system for every citizen. To that end, the association is strongly committed to educating the public about the law and the proper administration of justice. The association offers a lawyer referral service to the public at large as well as various educational programs in conjunction with area schools. It offers assistance to lawyers facing personal or business crisis and serves as a clearing house for lawyers in transition. It publishes a monthly magazine which is mailed to all members and arranges social events.

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

Legal directory, newsletter, and in re: the association publishes a monthly magazine which is mailed to all members and arranges social events which encourage interaction and discussion among all members of the delaware bar and bench. The magazine derives part of its revenue from subscriptions and the other part from advertising. The delaware state bar association allocates part of the program service fees direct expenses for the legal directory and bar journal.

Form 990, Part IX, Line 24E

Membership provided benef 0 44,858 0 member functions 41,439 0 0 treatment assistance 0 25,249 0 legislative agent 0 25,000 0 executive committee expen 0 20,449 0 telephone & communication 0 16,509 0 parking 0 13,935 0 legal dir. & newsletter 9,110 0 0 lease expense 0 6,903 0 educational outreach 0 5,485 0 misc 0 3,662 0 parking 0 1,740 0 telephone 0 1,729 0 miscellaneous 0 645 0 bad debt expense 0 623 0 bank & credit fees 0 45 0 total 50,549 166,832 0

Form 990, Part XI, Line 9

Net c corp affiliate revenue & elminiations 82,176 net non-profit affiliate revenue 41,229 net c corp affiliate expenses & elminiations -100,968 net non profit affiliate expense -2,267 book / tax depreciation difference -2,890 total 17,280

Financial Statement Notes

Schedule D, Page 3, Part X

The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. Accordingly, no provision for income taxes has been reflected in the association's financial statements. The association does not have any uncertain tax positions that qualify for recognition in the financial statements.

Schedule D, Page 4, Part XI, Line 2D

Net c corp affiliate revenue & elminiations 82,176 net non-profit affiliate revenue 41,229

Schedule D, Page 4, Part XII, Line 2D

Net c corp affiliate expenses & elminiations 100,968 net non profit affiliate expense 2,267 book / tax depreciation difference 2,890

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