Civic Intelligence

Second Circuit Bar Association

990EZ • Fiscal year 2020 • EIN 46-0412611

Oct 01, 2019 to Sep 30, 2020 • Filed on Dec 18, 2020

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

66th percentile

0.05x

Higher debt load relative to assets than 66% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

71st percentile

0.10x

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

72nd percentile

17%

Higher net margin than 72% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

62nd percentile

10%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

27th percentile

-43%

Faster revenue growth than 27% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$61,269

Up $5,578 (+10%) from 2019

Net Assets

Up

$58,092

Up $5,579 (+11%) from 2019

Liabilities

Down

$3,177

Down $1 (-0.0%) from 2019

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin72nd percentile

Revenue

Down

$32,510

Down $24,045 (-43%) from 2019

Expenses

Down

$26,931

Down $14,886 (-36%) from 2019

Net Income

Down

$5,579

Down $9,159 (-62%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2020

Assets$61,269
Liabilities$3,177
Net Assets$58,092
Open 2020 Filing

Operations Trend

Revenue Growth27th 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

2020

Revenue$32,510
Expenses$26,931
Net Income$5,579
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Dec 18, 2020
Return Version
2019v5.0
Gross Receipts
$47,528
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
CATHERINE SCHLIMGENPresident-$0--
matthew tysdalSecretary-$0--
TIMOTHY BILLIONVice 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
2020-12-18
Discuss with paid preparer
Yes

Preparer

Firm
Nelson & Nelson CPAs LLP
Address
1701 S Minnesota Ave, Sioux Falls, SD 57105
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 SOCIETY | Donee's Address: 335 N MAIN AVENUE SIOUX FALLS SD 57104 | Cash Amount Given: $25000”

Total Liabilities.1

“173.28 - Beginning $3177 173.28 - Ending $3177”

Total Liabilities.2

“- Beginning $1 - Ending $0”

Raw XML Appendix125 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/BOYAmt055691
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt061269
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05579
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01931
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt055691
IRS990EZ/Form990TotalAssetsGrp/EOYAmt061269
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt028784
IRS990EZ/GrantsAndSimilarAmountsPaidAmt025000
IRS990EZ/GrossReceiptsAmt047528
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt018744
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt052513
IRS990EZ/NetAssetsOrFundBalancesEOYAmt058092
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt052513
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt058092
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/PersonNm0CATHERINE SCHLIMGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1matthew tysdal
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TIMOTHY BILLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHAEL M BILLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
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/SpecialEventsDirectExpensesAmt015018
IRS990EZ/SpecialEventsNetIncomeLossAmt013766
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03178
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03177
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt026931
IRS990EZ/TotalRevenueAmt032510
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt015018
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt028784
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt028784
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt013766
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt015018
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt015018
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 SOCIETY | Donee's Address: 335 N MAIN AVENUE SIOUX FALLS SD 57104 | Cash Amount Given: $25000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1173.28 - Beginning $3177 173.28 - Ending $3177
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2- Beginning $1 - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Total Liabilities.2
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL M BILLION
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-18
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/ZIPCd057105
ReturnHeader/PreparerPersonGrp/PhoneNum06053361988
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael M Billion
ReturnHeader/ReturnTs02020-12-18T09:25:33-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-10-01
ReturnHeader/TaxPeriodEndDt02020-09-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$61,269
Liabilities
$3,177
Net assets
$58,092
Revenue
$32,510
Expenses
$26,931
Net income
$5,579
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. 2020 filings • 501(c)6 • <$500k nonprofits