Civic Intelligence

Second Circuit Bar Association

990EZ • Fiscal year 2016 • EIN 46-0412611

Oct 01, 2015 to Sep 30, 2016 • Filed on Nov 30, 2016

Organization ProfileN/A
1701 South Minnesota AveSioux Falls, SD 57105

(605) 336-1988

Siviq Scores

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

Liabilities / Assets

70th percentile

0.08x

Higher debt load relative to assets than 70% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.08x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

7th percentile

-36%

Higher net margin than 7% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

12th percentile

-27%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

28th percentile

-9.1%

Faster revenue growth than 28% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$39,115

Down $14,580 (-27%) from 2015

Net Assets

Down

$35,938

Down $14,580 (-29%) from 2015

Liabilities

Flat

$3,177

Flat from 2015

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin7th percentile

Revenue

Down

$40,436

Down $4,068 (-9.1%) from 2015

Expenses

Up

$55,016

Up $5,296 (+11%) from 2015

Net Income

Down

-$14,580

Down $9,364 (-180%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$80K$60K$40K$20K$0Assets 2014: $58,911Liabilities 2014: $3,177Net Assets 2014: $55,7342014Assets 2015: $53,695Liabilities 2015: $3,177Net Assets 2015: $50,5182015Assets 2016: $39,115Liabilities 2016: $3,177Net Assets 2016: $35,9382016Assets 2017: $39,084Liabilities 2017: $3,173Net Assets 2017: $35,9072017Assets 2018: $40,952Liabilities 2018: $3,177Net Assets 2018: $37,7752018Assets 2019: $55,691Liabilities 2019: $3,178Net Assets 2019: $52,5132019Assets 2020: $61,269Liabilities 2020: $3,177Net Assets 2020: $58,0922020Assets 2021: $52,802Liabilities 2021: $3,177Net Assets 2021: $49,6252021

Highlighted filing

2016

Assets$39,115
Liabilities$3,177
Net Assets$35,938
Open 2016 Filing

Operations Trend

Revenue Growth28th percentile

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

$60K$40K$20K$0-$20KRevenue 2014: $52,323Expenses 2014: $50,597Net Income 2014: $1,7262014Revenue 2015: $44,504Expenses 2015: $49,720Net Income 2015: -$5,2162015Revenue 2016: $40,436Expenses 2016: $55,016Net Income 2016: -$14,5802016Revenue 2017: $47,619Expenses 2017: $47,650Net Income 2017: -$312017Revenue 2018: $51,720Expenses 2018: $49,851Net Income 2018: $1,8692018Revenue 2019: $56,555Expenses 2019: $41,817Net Income 2019: $14,7382019Revenue 2020: $32,510Expenses 2020: $26,931Net Income 2020: $5,5792020Revenue 2021: $36,954Expenses 2021: $45,421Net Income 2021: -$8,4672021

Highlighted filing

2016

Revenue$40,436
Expenses$55,016
Net Income-$14,580
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Nov 30, 2016
Return Version
2015v2.0
Gross Receipts
$48,078
Mission and Program Overview

Mission

Support probono legal services, support drug, alcohol, and veterans courts

Program Services

DescriptionGrantsExpenses
EXPENDITURES TO SUPPORT PROBONO LEGAL SERVICES AND DRUG AND ALCOHOL COURTS-$45,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
KASEY OLIVERVice President-$0--
ASHLEY MILES HOLTZSecretary-$0--
MEGHANN JOYCEPresident-$0--
MICHAEL M BILLIONTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Second Circuit Bar Association
EIN
46-0412611
Phone
6053361988
Address
1701 SOUTH MINNESOTA AVE, SIOUX FALLS, SD 57105

Signing Officer

Name
Michael M Billion
Title
Treasurer
Signed
2016-11-30
Discuss with paid preparer
Yes

Preparer

Firm
Nelson & Nelson CPAs LLP
Address
1701 S Minnesota Ave, Sioux Falls, SD 57105-1751
Preparer
Michael M Billion
Phone
6053361988
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“Class of Activity: Donation to Organization | Donee's Name: EAST RIVER LEGAL SOCIET AND SECOND CIRCU SIOUX FALLS SD 57104 | Cash Amount Given: $45000”

Other Expenses.1002

“Office Expenses $24”

Other Expenses.1

“Meeting Expense $6577”

Total Liabilities.1

“ART FUND - Beginning $3177 ART FUND - Ending $3177”

Raw XML Appendix127 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHAEL M BILLION
IRS990EZ/BooksInCareOfDetail/PhoneNum06053361988
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01701 SOUTH MINNESOTA AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SIOUX FALLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057105
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053695
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt039115
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-14580
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt053695
IRS990EZ/Form990TotalAssetsGrp/EOYAmt039115
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt032980
IRS990EZ/GrantsAndSimilarAmountsPaidAmt047615
IRS990EZ/GrossReceiptsAmt048078
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt015098
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt050518
IRS990EZ/NetAssetsOrFundBalancesEOYAmt035938
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt050518
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt035938
IRS990EZ/OccupancyRentUtltsAndMaintAmt0800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KASEY OLIVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ASHLEY MILES HOLTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MEGHANN JOYCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHAEL M BILLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt06601
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT PROBONO LEGAL SERVICES, SUPPORT DRUG, ALCOHOL, AND VETERANS COURTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EXPENDITURES TO SUPPORT PROBONO LEGAL SERVICES AND DRUG AND ALCOHOL COURTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt045000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07642
IRS990EZ/SpecialEventsNetIncomeLossAmt025338
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03177
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03177
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt055016
IRS990EZ/TotalRevenueAmt040436
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07642
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt032980
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt032980
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt025338
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt07642
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt07642
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Class of Activity: Donation to Organization | Donee's Name: EAST RIVER LEGAL SOCIET AND SECOND CIRCU SIOUX FALLS SD 57104 | Cash Amount Given: $45000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $24
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Meeting Expense $6577
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ART FUND - Beginning $3177 ART FUND - Ending $3177
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL M BILLION
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND CIRCUIT BAR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0460412611
ReturnHeader/Filer/PhoneNum06053361988
ReturnHeader/Filer/USAddress/AddressLine1Txt01701 SOUTH MINNESOTA AVE
ReturnHeader/Filer/USAddress/CityNm0SIOUX FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nelson & Nelson CPAs LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01701 S Minnesota Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sioux Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0571051751
ReturnHeader/PreparerPersonGrp/PhoneNum06053361988
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael M Billion
ReturnHeader/ReturnTs02016-11-30T11:32:41-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,115
Liabilities
$3,177
Net assets
$35,938
Revenue
$40,436
Expenses
$55,016
Net income
-$14,580
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$52.8$3.18$49.6$37.0$45.4$8.47
2020Detailed filing. Detailed filing data is available for this year.$61.3$3.18$58.1$32.5$26.9$5.58
2019Detailed filing. Detailed filing data is available for this year.$55.7$3.18$52.5$56.6$41.8$14.7
2018Detailed filing. Detailed filing data is available for this year.$41.0$3.18$37.8$51.7$49.9$1.87
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.1$3.17$35.9$47.6$47.7$0.03
2016Detailed filing. Detailed filing data is available for this year.$39.1$3.18$35.9$40.4$55.0$14.6
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.7$3.18$50.5$44.5$49.7$5.22
2014Detailed filing. Detailed filing data is available for this year.$58.9$3.18$55.7$52.3$50.6$1.73
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)6 • <$500k nonprofits