Civic Intelligence

Butler County Bar Association

990 • Fiscal year 2016 • EIN 25-1418631

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 20, 2017

240 South Main StreetButler, PA 16001

(724) 841-0131

Siviq Scores

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

Liabilities / Assets

31st percentile

0.01x

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

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Net Margin

79th percentile

14%

Higher net margin than 79% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Asset Growth

57th percentile

6.3%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

35th percentile

-1.3%

Faster revenue growth than 35% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$791,581

Up $47,074 (+6.3%) from 2015

Net Assets

Up

$782,937

Up $44,581 (+6.0%) from 2015

Liabilities

Up

$8,644

Up $2,493 (+41%) from 2015

Revenue

Down

$241,679

Down $3,138 (-1.3%) from 2015

Expenses

Down

$207,865

Down $166,064 (-44%) from 2015

Net Income

Up

$33,814

Up $162,926 (+126%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $872,120Liabilities 2014: $4,652Net Assets 2014: $867,4682014Assets 2015: $744,507Liabilities 2015: $6,151Net Assets 2015: $738,3562015Assets 2016: $791,581Liabilities 2016: $8,644Net Assets 2016: $782,9372016Assets 2017: $787,169Liabilities 2017: $5,234Net Assets 2017: $781,9352017Assets 2018: $749,963Liabilities 2018: $6,224Net Assets 2018: $743,7392018Assets 2019: $803,127Liabilities 2019: $8,186Net Assets 2019: $794,9412019Assets 2020: $815,638Liabilities 2020: $2,993Net Assets 2020: $812,6452020Assets 2021: $868,073Liabilities 2021: $6,550Net Assets 2021: $861,5232021Assets 2022: $834,187Liabilities 2022: $5,735Net Assets 2022: $828,4522022Assets 2023: $822,628Liabilities 2023: $4,858Net Assets 2023: $817,7702023Assets 2024: $882,629Liabilities 2024: $2,104Net Assets 2024: $880,5252024

Highlighted filing

2016

Assets$791,581
Liabilities$8,644
Net Assets$782,937

Operations Trend

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

$400K$200K$0-$200KRevenue 2014: $258,235Expenses 2014: $214,139Net Income 2014: $44,0962014Revenue 2015: $244,817Expenses 2015: $373,929Net Income 2015: -$129,1122015Revenue 2016: $241,679Expenses 2016: $207,865Net Income 2016: $33,8142016Revenue 2017: $273,756Expenses 2017: $296,954Net Income 2017: -$23,1982017Revenue 2018: $241,578Expenses 2018: $257,085Net Income 2018: -$15,5072018Revenue 2019: $258,536Expenses 2019: $238,030Net Income 2019: $20,5062019Revenue 2020: $192,620Expenses 2020: $198,803Net Income 2020: -$6,1832020Revenue 2021: $244,562Expenses 2021: $205,855Net Income 2021: $38,7072021Revenue 2022: $255,721Expenses 2022: $225,042Net Income 2022: $30,6792022Revenue 2023: $192,495Expenses 2023: $217,144Net Income 2023: -$24,6492023Revenue 2024: $288,254Expenses 2024: $225,818Net Income 2024: $62,4362024

Highlighted filing

2016

Revenue$241,679
Expenses$207,865
Net Income$33,814
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 20, 2017
Return Version
2016v3.0
Gross Receipts
$741,854
Mission and Program Overview

Mission

To foster professional collegiality amoung the bench and bar, offer

To foster professional collegiality among the bench and bar of butler county, pennsylvania; offer programs, benefits and services to our members; and facilitate public service and access to justice for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$604,886$478,578▼ $126,308
Investments in Publicly Traded Securities$118,165$310,335▲ $192,170
Land, Buildings, and Equipment, Net$21,456$2,226▼ $19,230
Cash and Non-Interest-Bearing Accounts-$442-
Total Assets$744,507$791,581▲ $47,074
Liabilities
Accounts Payable and Accrued Expenses$6,151$8,644▲ $2,493
Total Liabilities$6,151$8,644▲ $2,493
Net Assets / Fund Balance
Unrestricted Net Assets$738,356$782,937▲ $44,581
Total Net Assets Fund Balance$738,356$782,937▲ $44,581
Total Liabilities and Net Assets / Fund Balance$744,507$791,581▲ $47,074

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,226$23,244$25,470
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$250,580
Investment Income
$-9,901
Other Revenue
$0
All Other Contributions
$1,000
Change in Net Assets
$33,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,662
Salaries, Compensation, and Employee Benefits$82,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$70,136
Occupancy---$36,969
Travel---$9,741
Office Expenses---$8,598
Payroll Taxes---$6,311
Insurance---$3,915
Other Expenses---$3,595
Fees for Service Investment Mgmnt Fees---$3,275
Pension Plan Contributions---$3,253
Other Employee Benefits---$2,503
Fees for Services Other---$1,765
Depreciation Depletion---$1,639
All Other Expenses---$1,570
Fees for Services Accounting---$1,495
Information Technology---$939
Advertising---$545
Total Functional Expenses$0$0$0$207,865
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
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Any member in good standing of the bar of the supreme court of pennsylvania may become a member of the association if: (a) he or she either maintains a primary office in butler county, pennsylvania, for the practice of law, (b) is employed in butler county, pennsylvania, in the legal profession, or (c) resides in butler county, pennsylvania. A "primary" office shall mean that a lawyer spends at least 50% of his or her professional time at such office. Judges of the court of common pleas of butler county, pennsylvania, and such other persons as designated from time to time by the association, shall be honorary members of the association.

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

The association annually elects by a majority vote of its members in good standing present at the meeting an executive committee comprised of seven (7) directors and four (4) officers: president, vice president, secretary and treasurer.

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

Certain decisions require majority approval of the members. The members must approve any expenditure over 2,500. The members vote on general matters presented at regular meetings.

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

The association's form 990 is presented to the executive committee for final review before filing.

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

Conflict of interest statements are reviewed and signed by each member of the executive committee annually.

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

The executive committee annually evaluates the performance of the executive director and reviews and recommends the compensation of the executive director based upon performance, survey comparison of similarly placed executive directors and projected revenues.

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

The executive committee annually reviews and approves the compensation of all employees and recommends salary changes based on compensation for persons in similar positions in similar organizations.

Form 990, Page 6, Part VI, Line 19

The association's governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Butler County Bar Association
EIN
25-1418631
Phone
7248410131
Address
240 SOUTH MAIN STREET, BUTLER, PA 16001

Signing Officer

Name
Michael J Pater
Title
Treasurer
Phone
7248410130
Signed
2017-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael J Pater
Formed
1892
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
3

Preparer

Firm
Habenicht Novak & Birckbichler
Address
287 PITTSBURGH RD, BUTLER, PA 16002-3955
Preparer
David M Howes
Phone
7242838661
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To advance the science of jurisprudence; to promote the administration of justice; to see that no one, on account of poverty, is denied his or her legal rights; to secure proper legislation; to encourage a thorough legal education; to uphold the honor and dignity of the bar; to cultivate social interaction among the lawyers of butler county, pennsylvania, and to perpetuate the history of the profession and the memory of its members.

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

The butler county bar association supports and educates the community and the public through various programs including pro bono representation for butler county homeowners in the mortgage foreclosure diversion program; the "ask the lawyer" call in radio segment; presentations to local schools; hosting the high school mock trial competition; and organizing "law day" programs.

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IRS990/ProgSrvcAccomActy2Grp/Desc0LEGAL PUBLICATIONS: THE BUTLER COUNTY BAR ASSOCIATION OWNS AND PUBLISHES THE BUTLER COUNTY LEGAL JOURNAL, THE OFFICIAL LEGAL PERIODICAL FOR BUTLER COUNTY, PENNSYLVANIA. THE JOURNAL IS PUBLISHED ON A WEEKLY BASIS AND INCLUDES ALL COUNTY LEGAL ADVERTISEMENTS INCLUDING NOTICES OF ESTATES, INCORPORATIONS, FICTITIOUS NAMES, SHERIFF'S SALES AND MISCELLANEOUS LEGAL NOTICES.
IRS990/ProgSrvcAccomActy3Grp/Desc0LAWYER REFERRAL SERVICES (LRS): THE BUTLER COUNTY BAR ASSOCIATION PROVIDES LAWYER REFERRAL SERVICES DESIGNED TO ASSIST THE PUBLIC IN LOCATING LAWYERS FOR SPECIFIC LEGAL MATTERS. APPROXIMATELY 1,000 INQUIRIES ARE PROCESSED PER YEAR.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE BUTLER COUNTY BAR ASSOCIATION SUPPORTS AND EDUCATES THE COMMUNITY AND THE PUBLIC THROUGH VARIOUS PROGRAMS INCLUDING PRO BONO REPRESENTATION FOR BUTLER COUNTY HOMEOWNERS IN THE MORTGAGE FORECLOSURE DIVERSION PROGRAM; THE "ASK THE LAWYER" CALL IN RADIO SEGMENT; PRESENTATIONS TO LOCAL SCHOOLS; HOSTING THE HIGH SCHOOL MOCK TRIAL COMPETITION; AND ORGANIZING "LAW DAY" PROGRAMS.
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IRS990/PYSalariesCompEmpBnftPaidAmt0103569
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IRS990/PYTotalRevenueAmt0244817
IRS990/ReconcilationRevenueExpnssAmt033814
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt023244
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ADVANCE THE SCIENCE OF JURISPRUDENCE; TO PROMOTE THE ADMINISTRATION OF JUSTICE; TO SEE THAT NO ONE, ON ACCOUNT OF POVERTY, IS DENIED HIS OR HER LEGAL RIGHTS; TO SECURE PROPER LEGISLATION; TO ENCOURAGE A THOROUGH LEGAL EDUCATION; TO UPHOLD THE HONOR AND DIGNITY OF THE BAR; TO CULTIVATE SOCIAL INTERACTION AMONG THE LAWYERS OF BUTLER COUNTY, PENNSYLVANIA, AND TO PERPETUATE THE HISTORY OF THE PROFESSION AND THE MEMORY OF ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BUTLER COUNTY BAR ASSOCIATION SUPPORTS AND EDUCATES THE COMMUNITY AND THE PUBLIC THROUGH VARIOUS PROGRAMS INCLUDING PRO BONO REPRESENTATION FOR BUTLER COUNTY HOMEOWNERS IN THE MORTGAGE FORECLOSURE DIVERSION PROGRAM; THE "ASK THE LAWYER" CALL IN RADIO SEGMENT; PRESENTATIONS TO LOCAL SCHOOLS; HOSTING THE HIGH SCHOOL MOCK TRIAL COMPETITION; AND ORGANIZING "LAW DAY" PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY MEMBER IN GOOD STANDING OF THE BAR OF THE SUPREME COURT OF PENNSYLVANIA MAY BECOME A MEMBER OF THE ASSOCIATION IF: (A) HE OR SHE EITHER MAINTAINS A PRIMARY OFFICE IN BUTLER COUNTY, PENNSYLVANIA, FOR THE PRACTICE OF LAW, (B) IS EMPLOYED IN BUTLER COUNTY, PENNSYLVANIA, IN THE LEGAL PROFESSION, OR (C) RESIDES IN BUTLER COUNTY, PENNSYLVANIA. A "PRIMARY" OFFICE SHALL MEAN THAT A LAWYER SPENDS AT LEAST 50% OF HIS OR HER PROFESSIONAL TIME AT SUCH OFFICE. JUDGES OF THE COURT OF COMMON PLEAS OF BUTLER COUNTY, PENNSYLVANIA, AND SUCH OTHER PERSONS AS DESIGNATED FROM TIME TO TIME BY THE ASSOCIATION, SHALL BE HONORARY MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION ANNUALLY ELECTS BY A MAJORITY VOTE OF ITS MEMBERS IN GOOD STANDING PRESENT AT THE MEETING AN EXECUTIVE COMMITTEE COMPRISED OF SEVEN (7) DIRECTORS AND FOUR (4) OFFICERS: PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CERTAIN DECISIONS REQUIRE MAJORITY APPROVAL OF THE MEMBERS. THE MEMBERS MUST APPROVE ANY EXPENDITURE OVER 2,500. THE MEMBERS VOTE ON GENERAL MATTERS PRESENTED AT REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION'S FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR FINAL REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONFLICT OF INTEREST STATEMENTS ARE REVIEWED AND SIGNED BY EACH MEMBER OF THE EXECUTIVE COMMITTEE ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND REVIEWS AND RECOMMENDS THE COMPENSATION OF THE EXECUTIVE DIRECTOR BASED UPON PERFORMANCE, SURVEY COMPARISON OF SIMILARLY PLACED EXECUTIVE DIRECTORS AND PROJECTED REVENUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF ALL EMPLOYEES AND RECOMMENDS SALARY CHANGES BASED ON COMPENSATION FOR PERSONS IN SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ASSOCIATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BUTLER COUNTY BAR ASS'N FOUNDATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0240 SOUTH MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BUTLER
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IRS990/TotalProgramServiceRevenueAmt0250580
IRS990/TotalRevenueGrp/ExclusionAmt07726
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0232953
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241679
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IRS990/USAddress/CityNm0BUTLER
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IRS990/WebsiteAddressTxt0WWW.BUTLERCOUNTYPABAR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL J PATER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07248410130
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUTLER COUNTY BAR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BUTL
ReturnHeader/Filer/EIN0251418631
ReturnHeader/Filer/PhoneNum07248410131
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 SOUTH MAIN STREET
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HABENICHT NOVAK & BIRCKBICHLER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0287 PITTSBURGH RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BUTLER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0160023955
ReturnHeader/PreparerPersonGrp/PhoneNum07242838661
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M HOWES
ReturnHeader/ReturnTs02017-09-26T12:33:46-04:00

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