Civic Intelligence

Delaware State Bar Association

990 • Fiscal year 2022 • EIN 23-7066831

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 21, 2023

405 N King St Ste 100Wilmington, DE 19801

(302) 658-5279

Siviq Scores

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

Liabilities / Assets

47th percentile

0.14x

Higher debt load relative to assets than 47% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.15x

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

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

62nd percentile

9.2%

Higher net margin than 62% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

51st percentile

$142,914

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

38th percentile

-2.4%

Faster asset growth than 38% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

51st percentile

8.7%

Faster revenue growth than 51% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,115,756

Down $53,062 (-2.4%) from 2021

Net Assets

Up

$1,815,081

Up $48,139 (+2.7%) from 2021

Liabilities

Down

$300,675

Down $101,201 (-25%) from 2021

Revenue

Up

$2,003,642

Up $160,375 (+8.7%) from 2021

Expenses

Up

$1,818,422

Up $224,991 (+14%) from 2021

Net Income

Down

$185,220

Down $64,616 (-26%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$2,115,756
Liabilities$300,675
Net Assets$1,815,081

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$2,003,642
Expenses$1,818,422
Net Income$185,220
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 21, 2023
Return Version
2021v4.0
Gross Receipts
$2,362,987
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$838,785$1,463,019▲ $624,234
Cash and Non-Interest-Bearing Accounts$429,766$307,092▼ $122,674
Savings and Temporary Cash Investments$720,181$135,550▼ $584,631
Accounts Receivable$72,255$130,409▲ $58,154
Land, Buildings, and Equipment, Net$90,417$69,128▼ $21,289
Prepaid Expenses and Deferred Charges$17,414$10,558▼ $6,856
Total Assets$2,168,818$2,115,756▼ $53,062
Liabilities
Deferred Revenue$320,072$187,130▼ $132,942
Accounts Payable and Accrued Expenses$81,804$104,926▲ $23,122
Other Liabilities-$8,619-
Total Liabilities$401,876$300,675▼ $101,201
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,291,926$1,368,068▲ $76,142
Net Assets With Donor Restrictions$475,016$447,013▼ $28,003
Total Net Assets Fund Balance$1,766,942$1,815,081▲ $48,139
Total Liabilities and Net Assets / Fund Balance$2,168,818$2,115,756▼ $53,062

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,214$208,259$229,473
Leasehold Improvements$47,122$14,394$61,516
Other Land Buildings$792$29,791$30,583
Compensation and Service Providers

Employees

NameTitleBaseTotal
Mark S VavalaExe Director$142,914$142,914

Board Members and Trustees

NameTitle
Charles J DurantePresident
Kate HarmonPresident -
Carol WaldhauserExe Director
Mae ObersteAssistant Se
Brandon R HarperAssistant to
Connor BifferatoAssistant Tr
The Honorable Abigail M LegrowJudicial Mem
Thomas P McgonigleLegislative
Alberto E ChavezMember-at-la
Crystal L CareyMember-at-la
Denise Del Giorno NordheimerMember-at-la
Joseph D FarrisMember-at-la
Katelin a MoralesMember-at-la
Loren R BarronMember-at-la
Lori a BrewingtonMember-at-la
Paige C ChapmanMember-at-la
Richard a ForstenMember-at-la
Sean M BrenneckeMember-at-la
Victoria R SweeneyMember-at-la
Francis J Murphy JrSecretary
Jennifer YingTreasurer
Anthony V PanicolaV. Pres. - K
David a WhiteV. Pres. - N
Alaina M ChamberlainV. Pres. - S
Mary Frances DuganVice Pres.-a
Jessie R BenavidesVP, Solo Fir
Samuel D Pratcher IiiVP, Solo Fir
Stephen a SpenceVP, Solo Fir
Revenue and Support

Revenue Composition

Contributions and Grants
$337,876
Program Service Revenue
$1,504,966
Investment Income
$25,469
Other Revenue
$135,331
All Other Contributions
$116,166
Change in Net Assets
$185,220

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,996,563
Revenue Not Reported on Financial Statements
$7,079
Revenue Not Reported on Form 990
$-22,858
Total Revenue per Audited Statements
$1,973,705
Total Revenue per Form 990
$2,003,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,202,032
Salaries, Compensation, and Employee Benefits$616,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$549,955
All Other Expenses---$279,304
Occupancy---$229,479
Fees for Services Other---$170,319
Other Expenses---$78,038
Payroll Taxes---$42,859
Information Technology---$23,319
Pension Plan Contributions---$15,751
Fees for Services Accounting---$12,500
Office Expenses---$10,870
Advertising---$9,351
Other Employee Benefits---$7,825
Fees for Service Investment Mgmnt Fees---$7,079
Insurance---$6,834
Depreciation Depletion---$4,924
Travel---$764
Total Functional Expenses$0$0$0$1,818,422

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,925,566
Total Expenses per Form 990$1,818,422
Expenses per Audited Statements$1,811,343
Expenses Not Reported on Form 990$114,223
Expenses Not Reported on Financial Statements$7,079
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
Accrued Expenses$8,619
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, mark vavala, 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
405 N KING ST STE 100, WILMINGTON, DE 19801

Signing Officer

Name
Mark S Vavala
Title
Exe Director, Dsba
Phone
3026585279
Signed
2023-02-21

Organization Details

Principal Officer
Mark S Vavala
Formed
1970
Legal Domicile
De
Voting Board Members
27
Independent Board Members
27
Employees
9

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

Legal dir. & newsletter 69,064 0 0 membership provided benef 0 41,912 0 bank & credit fees 15,753 18,990 0 member functions 25,134 0 0 legislative agent 0 25,000 0 utilities 0 17,170 0 parking 0 15,120 0 lease expense 0 12,757 0 telephone & communication 0 12,469 0 executive committee expen 0 7,982 0 educational outreach 0 5,382 0 telephone 0 3,795 0 professional development 0 2,564 0 parking 0 2,160 0 miscellaneous 0 1,948 0 utilities 1,052 0 0 misc 0 613 0 bank & credit fees 0 310 0 bad debt expense 0 129 0 total 111,003 168,301 0

Form 990, Part XI, Line 9

Net c corp affiliate revenue & elminiations 97,179 net non-profit affiliate revenue 305 net c corp affiliate expenses & elminiations -85,184 net non profit affiliate expense -10,086 loss on disposal of capital assets -2,597 book / tax depreciation difference -16,356 total -16,739

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 97,179 net non-profit affiliate revenue 305

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

Net c corp affiliate expenses & elminiations 85,184 net non profit affiliate expense 10,086 loss on disposal of capital assets 2,597 book / tax depreciation difference 16,356

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IRS990/MissionDesc0THE 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONTINUING LEGAL EDUCATION: THE ASSOCIATION OFFERS MEMBERS A GROWING LIST OF SERVICES AND BENEFITS PLANS TOGETHER WITH CONTINUING LEGAL EDUCATION PROGRAMS DESIGNED TO IMPROVE THE QUALITY OF THE PROFESSION, THE PRACTICE OF LAW, THE OPERATION OF THE COURTS AND THE COMPETENCY OF LAWYERS.
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBER FUNCTIONS: THE ASSOCIATION PROVIDES MEMBER FUNCTIONS WHICH ARE ORGANIZED TO UNITE THE LAWYERS WHO PRACTICE IN THE STATE OF DELAWARE. THESE SOCIAL EVENTS ENCOURAGE INTERACTION AND DISCUSSION AMONG ALL MEMBERS OF THE DELAWARE BAR AND BENCH.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LEGAL 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.
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