Civic Intelligence

Second Circuit Bar Association

990EZ • Fiscal year 2018 • EIN 46-0412611

Oct 01, 2017 to Sep 30, 2018 • Filed on Jan 10, 2019

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

72nd percentile

0.08x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.06x

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

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

Net Margin

53rd percentile

3.6%

Higher net margin than 53% of similar nonprofits.

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

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.

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

Asset Growth

56th percentile

4.8%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

67th percentile

8.6%

Faster revenue growth than 67% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$40,952

Up $1,868 (+4.8%) from 2017

Net Assets

Up

$37,776

Up $1,869 (+5.2%) from 2017

Liabilities

Up

$3,177

Up $4 (+0.1%) from 2017

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin53rd percentile

Revenue

Up

$51,720

Up $4,101 (+8.6%) from 2017

Expenses

Up

$49,851

Up $2,201 (+4.6%) from 2017

Net Income

Up

$1,869

Up $1,900 (+6129%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth56th 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: $37,7762018Assets 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

2018

Assets$40,952
Liabilities$3,177
Net Assets$37,776
Open 2018 Filing

Operations Trend

Revenue Growth67th 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

2018

Revenue$51,720
Expenses$49,851
Net Income$1,869
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jan 10, 2019
Return Version
2017v2.2
Gross Receipts
$59,316
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 ALCOHOL & VETERANS' COURTS--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ASHLEY M MILES HOLTZPresident-$0--
JUSTIN CLARKVice President-$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
2019-01-10
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 Judicial CIRCUIT SIOUX FALLS SD 57105 | Cash Amount Given: $18619”

Other Expenses.1

“Meeting Expense $5786”

Other Expenses.2

“Bank charges $60”

Total Liabilities.1

“- Beginning $3177 - Ending $3177”

Raw XML Appendix124 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/BOYAmt039084
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt040952
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt022046
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01869
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt039084
IRS990EZ/Form990TotalAssetsGrp/EOYAmt040952
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt037270
IRS990EZ/GrantsAndSimilarAmountsPaidAmt044005
IRS990EZ/GrossReceiptsAmt059316
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt035907
IRS990EZ/NetAssetsOrFundBalancesEOYAmt037776
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt035907
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt037775
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ASHLEY M MILES HOLTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JUSTIN CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL M BILLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt05846
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 ALCOHOL & VETERANS' COURTS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07596
IRS990EZ/SpecialEventsNetIncomeLossAmt029674
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03177
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03177
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt049851
IRS990EZ/TotalRevenueAmt051720
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07596
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt037270
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt037270
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt029674
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt07596
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07596
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 Judicial CIRCUIT SIOUX FALLS SD 57105 | Cash Amount Given: $18619
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Meeting Expense $5786
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Bank charges $60
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4- Beginning $3177 - Ending $3177
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/FormAndLineReferenceDesc4Total Liabilities.1
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL M BILLION
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-10
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/PreparerFirmEIN0460376568
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/ReturnTs02019-01-10T11:28:48-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$40,952
Liabilities
$3,177
Net assets
$37,776
Revenue
$51,720
Expenses
$49,851
Net income
$1,869
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