Civic Intelligence

Winnebago County Bar Association

990 • Fiscal year 2018 • EIN 36-2420951

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 14, 2018

One Court Place No 401Rockford, IL 61101

(815) 964-4992

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.49x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

0.42x

Higher debt load relative to revenue than 93% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

29th percentile

-5.7%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$61,108

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 44.6% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

31st percentile

-7.7%

Faster asset growth than 31% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

24th percentile

-13%

Faster revenue growth than 24% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$116,564

Down $9,735 (-7.7%) from 2017

Net Assets

Down

$59,076

Down $7,770 (-12%) from 2017

Liabilities

Down

$57,488

Down $1,965 (-3.3%) from 2017

Revenue

Down

$136,955

Down $20,316 (-13%) from 2017

Expenses

Down

$144,725

Down $4,545 (-3.0%) from 2017

Net Income

Down

-$7,770

Down $15,771 (-197%) from 2017

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2012: $14,399Liabilities 2012: $272Net Assets 2012: $14,1272012Assets 2013: $21,369Liabilities 2013: $1,607Net Assets 2013: $19,7622013Assets 2014: $26,126Liabilities 2014: $1,604Net Assets 2014: $24,5222014Assets 2015: $107,567Liabilities 2015: $66,361Net Assets 2015: $41,2062015Assets 2016: $120,987Liabilities 2016: $62,142Net Assets 2016: $58,8452016Assets 2017: $126,299Liabilities 2017: $59,453Net Assets 2017: $66,8462017Assets 2018: $116,564Liabilities 2018: $57,488Net Assets 2018: $59,0762018Assets 2019: $101,361Liabilities 2019: $55,305Net Assets 2019: $46,0562019Assets 2020: $145,815Liabilities 2020: $50,581Net Assets 2020: $95,2342020Assets 2021: $150,599Liabilities 2021: $89,953Net Assets 2021: $60,6462021Assets 2022: $166,848Liabilities 2022: $68,849Net Assets 2022: $97,9992022Assets 2023: $164,182Liabilities 2023: $66,244Net Assets 2023: $97,9382023Assets 2024: $151,297Liabilities 2024: $63,431Net Assets 2024: $87,8662024Assets 2025: $102,297Liabilities 2025: $61,743Net Assets 2025: $40,5542025

Highlighted filing

2018

Assets$116,564
Liabilities$57,488
Net Assets$59,076

Operations Trend

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

$200K$100K$0-$100KExpenses 2012: $160,0152012Expenses 2013: $157,2932013Revenue 2014: $165,086Expenses 2014: $160,326Net Income 2014: $4,7602014Revenue 2015: $166,175Expenses 2015: $149,491Net Income 2015: $16,6842015Revenue 2016: $168,688Expenses 2016: $151,049Net Income 2016: $17,6392016Revenue 2017: $157,271Expenses 2017: $149,270Net Income 2017: $8,0012017Revenue 2018: $136,955Expenses 2018: $144,725Net Income 2018: -$7,7702018Revenue 2019: $147,757Expenses 2019: $160,777Net Income 2019: -$13,0202019Revenue 2020: $189,310Expenses 2020: $140,132Net Income 2020: $49,1782020Revenue 2021: $65,294Expenses 2021: $123,122Net Income 2021: -$57,8282021Revenue 2022: $150,621Expenses 2022: $117,115Net Income 2022: $33,5062022Revenue 2023: $118,103Expenses 2023: $116,742Net Income 2023: $1,3612023Revenue 2024: $119,552Expenses 2024: $129,014Net Income 2024: -$9,4622024Revenue 2025: $126,713Expenses 2025: $167,909Net Income 2025: -$41,1962025

Highlighted filing

2018

Revenue$136,955
Expenses$144,725
Net Income-$7,770
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$163,970
Mission and Program Overview

Mission

The winnebago county bar association will promote and support the practice of law and the administration of justice according to the highest standards while also serving its members through education, collegiality and opportunities for public service.

To foster and provide continuing legal education for the members of the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$106,089$103,229▼ $2,860
Cap Stk Tr Prin Current Funds$66,846$59,076▼ $7,770
Cash and Non-Interest-Bearing Accounts$20,210$13,335▼ $6,875
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$126,299$116,564▼ $9,735
Liabilities
Mortgage Notes Payable Secured by Investment Property$58,108$55,830▼ $2,278
Accounts Payable and Accrued Expenses$1,345$1,658▲ $313
Total Liabilities$59,453$57,488▼ $1,965
Net Assets / Fund Balance
Total Net Assets Fund Balance$66,846$59,076▼ $7,770
Total Liabilities and Net Assets / Fund Balance$126,299$116,564▼ $9,735

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$103,229$8,291$111,520
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Holly NashExecutive DirectorFT$61,108$61,108

Board Members and Trustees

NameTitle
Jody BooherCLE Chair
Victoria GliddenCLE Chair (resigned)
Eugene DohertyPresident
Donna HonzelPresident (resigned)
LINDSEY D'AGNOLOYoung Lawyer President
John KimYoung Lawyer President (resigned)
Michael Shalbrack1st Vice President
Deb Delia2nd Vice President
Elisa WhitmanDirector
Jeremy BridgeDirector
Kelly VecchioDirector
Nick MeyerDirector
Penny LechtenbergDirector
Ron BarchDirector
Sara DadyDirector
Sherri RudyDirector
Tina RippyDirector
James GesmerDirector (resigned)
Jeff PowellDirector (resigned)
Jessica MaveusDirector (resigned)
Lynsey WelchDirector (resigned)
Tyler SlackAssistant Treasurer
Kim KovandaSecretary
Alexis Mk SimmonsSecretary (resigned)
Jason AugsburgerTreasurer
Tamika WalkerTreasurer (resigned)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$138,737
Investment Income
$23
Other Revenue
$-1,805
Change in Net Assets
$-7,770
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$93,353
Other Expenses$49,026
Grants and Similar Amounts Paid$2,346
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$62,016--$62,016
Other Salaries and Wages$20,749--$20,749
Conferences and Meetings$12,465--$12,465
Occupancy$11,553--$11,553
Payroll Taxes$6,645--$6,645
Insurance$3,223--$3,223
Depreciation Depletion$2,859--$2,859
Other Employee Benefits$2,397--$2,397
Grants to Domestic Orgs$2,346--$2,346
Interest$2,283--$2,283
Office Expenses$1,701--$1,701
Pension Plan Contributions$1,546--$1,546
Information Technology$1,171--$1,171
Fees for Services Accounting$1,080--$1,080
Advertising$563--$563
Other Expenses$280--$280
Total Functional Expenses$144,725$0$0$144,725
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,641
Fundraising Gross Income$20,300
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$20,300$20,300$1,664$18,636
Total Events$20,300$20,300$22,641$-2,341
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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, Part VI, Section B, Line 11B

The executive director assists in the preparation of the form 990 and the board of directors reviews the final form completed by an outside cpa firm prior to the return being filed.

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

The president and executive director monitor proposed and ongoing transactions for conflicts of interest and disclose them to the president and board of directors to deal with potential or actual conflicts. For each interest disclosed the president, with the advice and consent of the board of directors, will determine whether there is a conflict and the appropriate action to be taken.

Form 990, Part VI, Section C, Line 19

The documents are available upon request in the office of the organization.

Filing and Contact Details

Filer

Filer Name
Winnebago County Bar Association
EIN
36-2420951
Phone
8159644992
Address
ONE COURT PLACE NO 401, ROCKFORD, IL 61101

Signing Officer

Name
Michael Shalbrack
Title
President
Phone
8159627071
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Shalbrack
Formed
1906
Legal Domicile
Il
Voting Board Members
17
Independent Board Members
17
Employees
2
Volunteers
10

Preparer

Firm
Wipfli Llp
Address
4949 HARRISON AVENUE SUITE 300, ROCKFORD, IL 61125-0407
Preparer
Ronald a Rudolph
Phone
8153997700
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6CLE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7YOUNG LAWYER PRESIDENT
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/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17YOUNG LAWYER PRESIDENT (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt19TREASURER (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt20SECRETARY (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt21CLE CHAIR (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR (RESIGNED)
IRS990/Form990PartVIISectionAGrp/TitleTxt26EXECUTIVE DIRECTOR
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IRS990/Form990TFiledInd01
IRS990/FormationYr01906
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt022641
IRS990/FundraisingGrossIncomeAmt020300
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantAmt02346
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02346
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02346
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0163970
IRS990/GrossRentsGrp/RealAmt01540
IRS990/GrossSalesOfInventoryAmt03370
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt01171
IRS990/InformationTechnologyGrp/TotalAmt01171
IRS990/InsuranceGrp/ProgramServicesAmt03223
IRS990/InsuranceGrp/TotalAmt03223
IRS990/InterestGrp/ProgramServicesAmt02283
IRS990/InterestGrp/TotalAmt02283
IRS990/InvestmentIncomeGrp/ExclusionAmt023
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LegalDomicileStateCd0IL
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE WINNEBAGO COUNTY BAR ASSOCIATION WILL PROMOTE AND SUPPORT THE PRACTICE OF LAW AND THE ADMINISTRATION OF JUSTICE ACCORDING TO THE HIGHEST STANDARDS WHILE ALSO SERVING ITS MEMBERS THROUGH EDUCATION, COLLEGIALITY AND OPPORTUNITIES FOR PUBLIC SERVICE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt055830
IRS990/NetAssetsOrFundBalancesBOYAmt066846
IRS990/NetAssetsOrFundBalancesEOYAmt059076
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-1004
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-1004
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IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/TotalAmt011553
IRS990/OfficeExpensesGrp/ProgramServicesAmt01701
IRS990/OfficeExpensesGrp/TotalAmt01701
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02397
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IRS990/OtherExpensesGrp/Desc0CLE EXPENSES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/ProgramServicesAmt14973
IRS990/OtherExpensesGrp/ProgramServicesAmt2524
IRS990/OtherExpensesGrp/ProgramServicesAmt3280
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IRS990/OtherExpensesGrp/TotalAmt14973
IRS990/OtherExpensesGrp/TotalAmt2524
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01546
IRS990/PensionPlanContributionsGrp/TotalAmt01546
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MICHAEL SHALBRACK
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd1541100
IRS990/ProgramServiceRevenueGrp/BusinessCd2541100
IRS990/ProgramServiceRevenueGrp/BusinessCd3541100
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING LEGAL EDUCA
IRS990/ProgramServiceRevenueGrp/Desc2GENERAL MEMBERSHIP MEE
IRS990/ProgramServiceRevenueGrp/Desc3LABELS, MOTION LIST, P
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116181
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211630
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0110426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116181
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYInvestmentIncomeAmt020
IRS990/PYOtherExpensesAmt059462
IRS990/PYOtherRevenueAmt0-193
IRS990/PYProgramServiceRevenueAmt0157444
IRS990/PYRevenuesLessExpensesAmt08001
IRS990/PYSalariesCompEmpBnftPaidAmt088702
IRS990/PYTotalExpensesAmt0149270

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.02$0.62$0.41$1.27$1.68$0.41
2024Detailed filing. Detailed filing data is available for this year.$1.51$0.63$0.88$1.20$1.29$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.64$0.66$0.98$1.18$1.17$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.69$0.98$1.51$1.17$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.51$0.90$0.61$0.65$1.23$0.58
2020Detailed filing. Detailed filing data is available for this year.$1.46$0.51$0.95$1.89$1.40$0.49
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.55$0.46$1.48$1.61$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.57$0.59$1.37$1.45$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.59$0.67$1.57$1.49$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.62$0.59$1.69$1.51$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.08$0.66$0.41$1.66$1.49$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.25$1.65$1.60$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.02$0.20$1.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.14$1.60