Civic Intelligence

Second Circuit Bar Association

990EZ • Fiscal year 2017 • EIN 46-0412611

Oct 01, 2016 to Sep 30, 2017 • Filed on Dec 21, 2017

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

71st percentile

0.08x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.07x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

42nd percentile

-0.1%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

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

Asset Growth

44th percentile

-0.1%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

78th percentile

18%

Faster revenue growth than 78% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$39,084

Down $31 (-0.1%) from 2016

Net Assets

Down

$35,907

Down $31 (-0.1%) from 2016

Liabilities

Down

$3,173

Down $4 (-0.1%) from 2016

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin42nd percentile

Revenue

Up

$47,619

Up $7,183 (+18%) from 2016

Expenses

Down

$47,650

Down $7,366 (-13%) from 2016

Net Income

Up

-$31

Up $14,549 (+100%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth44th 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

2017

Assets$39,084
Liabilities$3,173
Net Assets$35,907
Open 2017 Filing

Operations Trend

Revenue Growth78th 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

2017

Revenue$47,619
Expenses$47,650
Net Income-$31
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Dec 21, 2017
Return Version
2016v3.0
Gross Receipts
$55,196
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--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KASEY OLIVERPresident-$0--
JUSTIN CLARKVice President-$0--
ASHLEY MILES HOLTZSecretary-$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
2017-12-21
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: $25000”

Grants and Similar Amounts Paid In Excess of $5,000.2

“Class of Activity: Donation to Organization | Donee's Name: SECOND CIRCUIT COURTHOUSE SIOUX FALLS SD 57105 | Cash Amount Given: $15000”

Other Expenses.1

“Meeting Expense $7643”

Other Expenses.2

“Bank charges $5”

Other Expenses.3

“$2”

Total Liabilities.1

“- Beginning $3177 - Ending $3173”

Raw XML Appendix129 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/BOYAmt039115
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt039084
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt020262
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-31
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt039115
IRS990EZ/Form990TotalAssetsGrp/EOYAmt039084
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt034934
IRS990EZ/GrantsAndSimilarAmountsPaidAmt040000
IRS990EZ/GrossReceiptsAmt055196
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt035938
IRS990EZ/NetAssetsOrFundBalancesEOYAmt035907
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt035938
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt035907
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/PersonNm1JUSTIN CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ASHLEY MILES HOLTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHAEL M BILLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt07650
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/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07577
IRS990EZ/SpecialEventsNetIncomeLossAmt027357
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03177
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03173
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt047650
IRS990EZ/TotalRevenueAmt047619
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07577
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt034934
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt034934
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt027357
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt07577
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt07577
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: $25000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Class of Activity: Donation to Organization | Donee's Name: SECOND CIRCUIT COURTHOUSE SIOUX FALLS SD 57105 | Cash Amount Given: $15000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Meeting Expense $7643
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Bank charges $5
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4$2
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5- Beginning $3177 - Ending $3173
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Grants and Similar Amounts Paid In Excess of $5,000.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.1
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL M BILLION
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-21
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/ReturnTs02017-12-21T09:09:50-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,084
Liabilities
$3,173
Net assets
$35,907
Revenue
$47,619
Expenses
$47,650
Net income
-$31
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
2017Detailed filing. Detailed filing data is available for this year.$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