Civic Intelligence

Lake County Bar Association Inc

990 • Fiscal year 2017 • EIN 35-1695491

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 09, 2018

1078 West 84th DriveMerrillville, IN 46410

(219) 738-1906

Siviq Scores

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

Liabilities / Assets

68th percentile

0.05x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.01x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

40th percentile

-0.9%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

91st percentile

$66,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 24.4% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

36th percentile

-3.7%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

6.5%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$70,283

Down $2,672 (-3.7%) from 2016

Net Assets

Down

$66,491

Down $2,396 (-3.5%) from 2016

Liabilities

Down

$3,792

Down $276 (-6.8%) from 2016

Revenue

Up

$270,106

Up $16,487 (+6.5%) from 2016

Expenses

Up

$272,502

Up $40,473 (+17%) from 2016

Net Income

Down

-$2,396

Down $23,986 (-111%) from 2016

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2015: $50,672Liabilities 2015: $3,375Net Assets 2015: $47,2972015Assets 2016: $72,955Liabilities 2016: $4,068Net Assets 2016: $68,8872016Assets 2017: $70,283Liabilities 2017: $3,792Net Assets 2017: $66,4912017Assets 2018: $79,523Liabilities 2018: $4,647Net Assets 2018: $74,8762018Assets 2019: $86,207Liabilities 2019: $7,719Net Assets 2019: $78,4882019Assets 2020: $81,500Liabilities 2020: $5,951Net Assets 2020: $75,5492020Assets 2021: $76,353Liabilities 2021: $4,547Net Assets 2021: $71,8062021Assets 2022: $36,905Liabilities 2022: $3,979Net Assets 2022: $32,9262022Assets 2024: $29,540Liabilities 2024: $7,939Net Assets 2024: $21,6012024

Highlighted filing

2017

Assets$70,283
Liabilities$3,792
Net Assets$66,491

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2015: $252,345Expenses 2015: $246,178Net Income 2015: $6,1672015Revenue 2016: $253,619Expenses 2016: $232,029Net Income 2016: $21,5902016Revenue 2017: $270,106Expenses 2017: $272,502Net Income 2017: -$2,3962017Revenue 2018: $256,152Expenses 2018: $247,017Net Income 2018: $9,1352018Revenue 2019: $280,550Expenses 2019: $276,938Net Income 2019: $3,6122019Revenue 2020: $248,751Expenses 2020: $251,690Net Income 2020: -$2,9392020Revenue 2021: $292,861Expenses 2021: $296,604Net Income 2021: -$3,7432021Revenue 2022: $249,761Expenses 2022: $288,641Net Income 2022: -$38,8802022Revenue 2024: $310,507Expenses 2024: $304,758Net Income 2024: $5,7492024

Highlighted filing

2017

Revenue$270,106
Expenses$272,502
Net Income-$2,396
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 9, 2018
Return Version
2017v2.3
Gross Receipts
$270,106
Mission and Program Overview

Mission

To cultivate the science of jurisprudence, promote reforms in the law, facilitate the administration of justice, elevate the standards of integrity, honor and courtesy in the legal profession, discourage the unauthorized practice of law, cherish the spirit of congeniality among the members of the legal profession, and to foster and preserve a relationship between lawyers and the greater community.

Professional association of lawyers providing information to the public, attorney referrals, continuing legal education and collegial functions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$72,659$70,028▼ $2,631
Cap Stk Tr Prin Current Funds$68,887$66,491▼ $2,396
Land, Buildings, and Equipment, Net$296$255▼ $41
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$72,955$70,283▼ $2,672
Liabilities
Other Liabilities$4,068$3,792▼ $276
Total Liabilities$4,068$3,792▼ $276
Net Assets / Fund Balance
Total Net Assets Fund Balance$68,887$66,491▼ $2,396
Total Liabilities and Net Assets / Fund Balance$72,955$70,283▼ $2,672

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$255$19,553$19,808
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra WhiteExecutive DirectorFT$66,000$66,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$270,106
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,166
Salaries, Compensation, and Employee Benefits$107,266
Grants and Similar Amounts Paid$4,070
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$69,858
Current Officers, Directors, Trustees, and Key Employees---$66,000
Occupancy---$37,673
Other Salaries and Wages---$33,476
Office Expenses---$24,043
Payroll Taxes---$7,790
Information Technology---$5,741
Fees for Services Accounting---$4,150
Grants to Domestic Orgs---$4,070
Insurance---$2,532
Other Expenses---$1,393
All Other Expenses---$538
Travel---$145
Depreciation Depletion---$131
Total Functional Expenses$0$0$0$272,502
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$3,792
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The following members of the governing body have relationships: michael tolbert is married to shelice tolbert and both are employed by the law firm tolbert & tolbert, llc. Judge john m. Sedia and adam sedia are father and son. Bonnie coleman, shawn cox, and steven scott are all employed by the law firm hodges and davis. Adam sedia and kimberly peil are both employed by the law firm of hoeppner wagner & evans.

Form 990, Part VI, Section A, Line 6

The organization has four types of members: student, associate, regular and honorary. Regular and honorary members have voting rights on issues that are brought before the membership.

Form 990, Part VI, Section A, Line 7A

Members of the organization elect officers and board of managers. The organization has four types of members: student, associate, regular and honorary. Regular and honorary members have voting rights on issues that are brought before the membership.

Form 990, Part VI, Section A, Line 7B

Bylaw revisions and election of officers and board of managers are voted on by the members. The organization has four types of members: student, associate, regular and honorary. Regular and honorary members have voting rights on issues that are brought before the membership.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 will be provided to the lcba executive committee and will be made available to all members for review at the lcba office, 1078 w 84th drive, merrillville, in 46410. Lcba treasurer and executive director will review the form 990 and present it to the executive committee for approval.

Form 990, Part VI, Section B, Line 12C

Board is required to sign conflict of interest policy annually.

Form 990, Part VI, Section B, Line 15

The president and personnel committee determine compensation of executive director with final approval by lcba's board of managers. Executive director prepares reviews of lcba staff and makes recommendations to the personnel and executive committees with final approval from board of managers.

Form 990, Part VI, Section C, Line 18

Form 990 is available on guidestar and upon request.

Form 990, Part VI, Section C, Line 19

Only form 1024 is available upon request. No other documents are publicly available.

Filing and Contact Details

Filer

Filer Name
Lake County Bar Association Inc
EIN
35-1695491
Phone
2197381906
Address
1078 WEST 84TH DRIVE, MERRILLVILLE, IN 46410

Signing Officer

Name
Bonnie Coleman
Title
Treasurer
Phone
2196418700
Signed
2018-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Coleman
Formed
1985
Legal Domicile
In
Voting Board Members
34
Independent Board Members
34
Employees
2
Volunteers
100

Preparer

Firm
Swartz Retson & Co Pc
Address
235 E 86TH AVENUE, MERRILLVILLE, IN 46410
Preparer
Tamara L Lynch
Phone
2197693616
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
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IRS990/MissionDesc0TO CULTIVATE THE SCIENCE OF JURISPRUDENCE, PROMOTE REFORMS IN THE LAW, FACILITATE THE ADMINISTRATION OF JUSTICE, ELEVATE THE STANDARDS OF INTEGRITY, HONOR AND COURTESY IN THE LEGAL PROFESSION, DISCOURAGE THE UNAUTHORIZED PRACTICE OF LAW, CHERISH THE SPIRIT OF CONGENIALITY AMONG THE MEMBERS OF THE LEGAL PROFESSION, AND TO FOSTER AND PRESERVE A RELATIONSHIP BETWEEN LAWYERS AND THE GREATER COMMUNITY.
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