Civic Intelligence

Lee County Bar Association Inc

EIN 59-2386931 • 501(c)6 • Fort Myers, FL

Profile

We strive to serve as a leader in advancing ethical conduct, excellence, and the professionalism of our attorneys by providing ongoing legal education in support of our members, fostering an environment of public responsibility among legal professionals and promoting our legal system and resources within our community.

PO Box 1387Fort Myers, FL 33902

www.leebar.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.54x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.28x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

67th percentile

9.8%

Higher net margin than 67% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$86,009

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

92nd percentile

53%

Faster asset growth than 92% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-11%

Faster revenue growth than 34% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$131,861

Up $15,080 (+13%) from 2023

Liabilities

Down

$76,438

Down $51,708 (-40%) from 2023

Net Assets

Up

$55,423

Up $66,788 (+588%) from 2023

Revenue

Up

$438,430

Up $83,341 (+23%) from 2023

Expenses

Down

$371,642

Down $36,111 (-8.9%) from 2023

Net Income

Up

$66,788

Up $119,452 (+227%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2011: $108,402Liabilities 2011: $48,723Net Assets 2011: $59,6792011Assets 2012: $126,543Liabilities 2012: $151,749Net Assets 2012: -$25,2062012Assets 2013: $89,571Liabilities 2013: $124,160Net Assets 2013: -$34,5892013Assets 2014: $73,590Liabilities 2014: $121,521Net Assets 2014: -$47,9312014Assets 2015: $107,696Liabilities 2015: $123,436Net Assets 2015: -$15,7402015Assets 2016: $91,137Liabilities 2016: $99,561Net Assets 2016: -$8,4242016Assets 2017: $92,376Liabilities 2017: $81,747Net Assets 2017: $10,6292017Assets 2018: $117,599Liabilities 2018: $79,990Net Assets 2018: $37,6092018Assets 2019: $159,479Liabilities 2019: $68,486Net Assets 2019: $90,9932019Assets 2020: $184,503Liabilities 2020: $116,217Net Assets 2020: $68,2862020Assets 2021: $174,004Liabilities 2021: $69,523Net Assets 2021: $104,4812021Assets 2022: $134,839Liabilities 2022: $93,540Net Assets 2022: $41,2992022Assets 2023: $116,781Liabilities 2023: $128,146Net Assets 2023: -$11,3652023Assets 2024: $131,861Liabilities 2024: $76,438Net Assets 2024: $55,4232024

Highlighted filing

2024

Assets$131,861
Liabilities$76,438
Net Assets$55,423

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $364,2342011Expenses 2012: $399,9862012Revenue 2013: $403,379Expenses 2013: $412,762Net Income 2013: -$9,3832013Revenue 2014: $416,823Expenses 2014: $430,165Net Income 2014: -$13,3422014Revenue 2015: $405,085Expenses 2015: $372,894Net Income 2015: $32,1912015Revenue 2016: $395,370Expenses 2016: $388,054Net Income 2016: $7,3162016Revenue 2017: $423,813Expenses 2017: $404,760Net Income 2017: $19,0532017Revenue 2018: $370,488Expenses 2018: $343,508Net Income 2018: $26,9802018Revenue 2019: $402,693Expenses 2019: $349,309Net Income 2019: $53,3842019Revenue 2020: $279,433Expenses 2020: $302,140Net Income 2020: -$22,7072020Revenue 2021: $433,623Expenses 2021: $397,428Net Income 2021: $36,1952021Revenue 2022: $324,220Expenses 2022: $387,402Net Income 2022: -$63,1822022Revenue 2023: $355,089Expenses 2023: $407,753Net Income 2023: -$52,6642023Revenue 2024: $438,430Expenses 2024: $371,642Net Income 2024: $66,7882024

Highlighted filing

2024

Revenue$438,430
Expenses$371,642
Net Income$66,788

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.76$0.55$4.38$3.72$0.67
2023Summary only. Only limited summary data is available for this year.$1.17$1.28$0.11$3.55$4.08$0.53
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.94$0.41$3.24$3.87$0.63
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.70$1.04$4.34$3.97$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$1.16$0.68$2.79$3.02$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.68$0.91$4.03$3.49$0.53
2018Summary only. Only limited summary data is available for this year.$1.18$0.80$0.38$3.70$3.44$0.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.82$0.11$4.24$4.05$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$1.00$0.08$3.95$3.88$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$1.23$0.16$4.05$3.73$0.32
2014Detailed filing. Detailed filing data is available for this year.$0.74$1.22$0.48$4.17$4.30$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.90$1.24$0.35$4.03$4.13$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$1.52$0.25$4.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.49$0.60$3.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 10, 2025
Return Version
2024v5.0
Gross Receipts
$438,430
Mission and Program Overview

Mission

We strive to serve as a leader in advancing ethical conduct, excellence, and the professionalism of our attorneys by providing ongoing legal education in support of our members, fostering an environment of public responsibility among legal professionals and promoting our legal system and resources within our community.

Enhance the environment for the practice of law in lee county, florida. In principal and in practice, the lee county bar association values and promotes diverse and inclusive participation within the legal profession, as well as this association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$68,547$90,504▲ $21,957
Rtn Earn Endowment Incm Other Fnds$-11,365$55,423▲ $66,788
Accounts Receivable$39,766$41,357▲ $1,591
Prepaid Expenses and Deferred Charges$8,468--
Total Assets$116,781$131,861▲ $15,080
Liabilities
Deferred Revenue$104,286$75,737▼ $28,549
Other Liabilities$23,860$701▼ $23,159
Total Liabilities$128,146$76,438▼ $51,708
Net Assets / Fund Balance
Total Net Assets Fund Balance$-11,365$55,423▲ $66,788
Total Liabilities and Net Assets / Fund Balance$116,781$131,861▲ $15,080

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$10,860$10,860
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lauren BaughExecutive DiFT$77,758$77,758

Board Members and Trustees

NameTitle
Kathleen SmithPresident
Douglas SzaboMember at La
Erin Casey EsqMember at La
Gerald OlivoMember at La
Megan Strayhorn EsqMember at La
Spencer Cordell EsqPast Preside
Diana Dawn Maselli EsqSecretary
John Dommerich JrTreasurer
John Miller IiiVice Preside
Joseph ColemanYld Presiden
Revenue and Support

Revenue Composition

Contributions and Grants
$173,334
Program Service Revenue
$153,088
Investment Income
$296
Other Revenue
$111,712
All Other Contributions
$173,334
Change in Net Assets
$66,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,664
Salaries, Compensation, and Employee Benefits$119,978
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$86,415
Current Officers, Directors, Trustees, and Key Employees---$77,758
Conferences and Meetings---$62,869
Office Expenses---$41,533
Other Salaries and Wages---$33,214
Information Technology---$20,819
Occupancy---$15,066
Payroll Taxes---$9,006
Insurance---$4,131
All Other Expenses---$3,374
Other Expenses---$2,270
Advertising---$1,362
Total Functional Expenses$0$0$0$371,642
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card - Amex$511
Due to Mental Health and Wellness$190
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 6

Members of the organizaition must be members of the florida bar in good standing, who reside or regularly practice law in lee county, florida and have been approved by a majority of the executive council and have paid dues and assessments required by the organization by-laws.

Form 990, Page 6, Part VI, Line 7A

Members of the organization's governing body are elected by the members of the organization.

Form 990, Page 6, Part VI, Line 11B

The 990 is presented at a regularly scheduled executive council for their review prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

Discussed at a regularly scheduled meeting.

Form 990, Page 6, Part VI, Line 19

Documents are made available through the association's website.

Filing and Contact Details

Filer

Filer Name
Lee County Bar Association Inc
EIN
59-2386931
Phone
2393340047
Address
PO BOX 1387, FORT MYERS, FL 33902

Signing Officer

Name
Spencer Cordell Esq
Title
Past President
Phone
2393340047
Signed
2025-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spencer Cordell Esq
Formed
1949
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
10

Preparer

Firm
Hsctuscan & Company Pa
Address
1470 ROYAL PALM SQUARE BLVD, FORT MYERS, FL 33919-1082
Preparer
Steven M Davis CPA
Phone
2399392233
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We strive to serve as a leader in advancing ethical conduct, excellence, and the professionalism of our attorneys by providing ongoing legal education in support of our members, fostering an environment of public responsibility among legal professionals and promoting our legal system and resources within our community.

Form 990, Part IX, Line 11G

Res gestae sales commissions 86,415 0 0 total 86,415 0 0

Raw XML Appendix359 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.

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IRS990/MissionDesc0WE STRIVE TO SERVE AS A LEADER IN ADVANCING ETHICAL CONDUCT, EXCELLENCE, AND THE PROFESSIONALISM OF OUR ATTORNEYS BY PROVIDING ONGOING LEGAL EDUCATION IN SUPPORT OF OUR MEMBERS, FOSTERING AN ENVIRONMENT OF PUBLIC RESPONSIBILITY AMONG LEGAL PROFESSIONALS AND PROMOTING OUR LEGAL SYSTEM AND RESOURCES WITHIN OUR COMMUNITY.
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12306
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0109406
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IRS990/OtherSalariesAndWagesGrp/TotalAmt033214
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IRS990/ProgramServiceRevenueGrp/Desc1LAWYER REFERRALS
IRS990/ProgramServiceRevenueGrp/Desc2MEETINGS AND EVENTS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt151393
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt218444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt083251
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt151393
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218444
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION PROMOTES MEANINGFUL INTERACTION AMONG ITS MEMBERS WITH MEETINGS, MOCK TRIALS AND SOCIAL EVENTS. VARIOUS MEETINGS ARE HELD FOR THE LAW PROFESSIONALS TO PROMOTE THE LEGAL PROFESSION AND TO DIVERSIFY THE KNOWLEDGE OF UPCOMING LAWS.
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IRS990/PYInvestmentIncomeAmt0154
IRS990/PYOtherExpensesAmt0296327
IRS990/PYOtherRevenueAmt0111031
IRS990/PYProgramServiceRevenueAmt0145880
IRS990/PYRevenuesLessExpensesAmt0-52664
IRS990/PYSalariesCompEmpBnftPaidAmt0111426
IRS990/PYTotalExpensesAmt0407753
IRS990/PYTotalRevenueAmt0355089
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1190
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD - AMEX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO MENTAL HEALTH AND WELLNESS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE STRIVE TO SERVE AS A LEADER IN ADVANCING ETHICAL CONDUCT, EXCELLENCE, AND THE PROFESSIONALISM OF OUR ATTORNEYS BY PROVIDING ONGOING LEGAL EDUCATION IN SUPPORT OF OUR MEMBERS, FOSTERING AN ENVIRONMENT OF PUBLIC RESPONSIBILITY AMONG LEGAL PROFESSIONALS AND PROMOTING OUR LEGAL SYSTEM AND RESOURCES WITHIN OUR COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZAITION MUST BE MEMBERS OF THE FLORIDA BAR IN GOOD STANDING, WHO RESIDE OR REGULARLY PRACTICE LAW IN LEE COUNTY, FLORIDA AND HAVE BEEN APPROVED BY A MAJORITY OF THE EXECUTIVE COUNCIL AND HAVE PAID DUES AND ASSESSMENTS REQUIRED BY THE ORGANIZATION BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ORGANIZATION'S GOVERNING BODY ARE ELECTED BY THE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS PRESENTED AT A REGULARLY SCHEDULED EXECUTIVE COUNCIL FOR THEIR REVIEW PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DISCUSSED AT A REGULARLY SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE THROUGH THE ASSOCIATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6RES GESTAE SALES COMMISSIONS 86,415 0 0 TOTAL 86,415 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/TotalGrossUBIAmt0109406
IRS990/TotalLiabilitiesBOYAmt0128146
IRS990/TotalLiabilitiesEOYAmt076438
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IRS990/TotalReportableCompFromOrgAmt077758
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0155394
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0438430
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0109406
IRS990/TotalVolunteersCnt010
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0131861
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IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.LEEBAR.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SPENCER CORDELL ESQ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PAST PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02393340047
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEE COUNTY BAR ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LEEC
ReturnHeader/Filer/EIN0592386931
ReturnHeader/Filer/PhoneNum02393340047
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1387
ReturnHeader/Filer/USAddress/CityNm0FORT MYERS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033902
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592309183
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HSCTUSCAN & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01470 ROYAL PALM SQUARE BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT MYERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0339191082
ReturnHeader/PreparerPersonGrp/PhoneNum02399392233
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN M DAVIS CPA
ReturnHeader/ReturnTs02025-09-29T15:03:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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