Civic Intelligence

South Palm Beach County Bar Association

EIN 65-0004023 • 501(c)6 • Boca Raton, FL

Profile

To educate and inform members of the legal community in the south palm beach county region.

6111 Broken Sound Parkway NW 200Boca Raton, FL 33487

www.southpalmbeach.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.07x

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

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

Liabilities / Revenue

69th percentile

0.04x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

43rd percentile

-2.2%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

96th percentile

$97,692

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

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

Asset Growth

49th percentile

-2.0%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

73rd percentile

15%

Faster revenue growth than 73% of similar nonprofits.

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

Assets

Down

$256,928

Down $5,196 (-2.0%) from 2024

Liabilities

Up

$17,723

Up $4,794 (+37%) from 2024

Net Assets

Down

$239,205

Down $9,990 (-4.0%) from 2024

Revenue

Up

$463,870

Up $60,960 (+15%) from 2024

Expenses

Up

$473,860

Up $109,173 (+30%) from 2024

Net Income

Down

-$9,990

Down $48,213 (-126%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $96,902Liabilities 2011: $2,787Net Assets 2011: $94,1152011Assets 2012: $112,159Liabilities 2012: $0Net Assets 2012: $112,1592012Assets 2013: $104,881Liabilities 2013: $2,128Net Assets 2013: $102,7532013Assets 2014: $108,670Liabilities 2014: $802Net Assets 2014: $107,8682014Assets 2015: $64,653Liabilities 2015: $477Net Assets 2015: $64,1762015Assets 2016: $72,879Liabilities 2016: $4,620Net Assets 2016: $68,2592016Assets 2017: $77,894Liabilities 2017: $7,507Net Assets 2017: $70,3872017Assets 2018: $86,369Liabilities 2018: $6,515Net Assets 2018: $79,8542018Assets 2019: $102,934Liabilities 2019: $7,224Net Assets 2019: $95,7102019Assets 2020: $78,659Liabilities 2020: $0Net Assets 2020: $78,6592020Assets 2021: $101,131Liabilities 2021: $15,669Net Assets 2021: $85,4622021Assets 2022: $144,486Liabilities 2022: $6,597Net Assets 2022: $137,8892022Assets 2023: $240,223Liabilities 2023: $29,251Net Assets 2023: $210,9722023Assets 2024: $262,124Liabilities 2024: $12,929Net Assets 2024: $249,1952024Assets 2025: $256,928Liabilities 2025: $17,723Net Assets 2025: $239,2052025

Highlighted filing

2025

Assets$256,928
Liabilities$17,723
Net Assets$239,205

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $100,024Expenses 2011: $87,036Net Income 2011: $12,9882011Revenue 2012: $112,609Expenses 2012: $94,565Net Income 2012: $18,0442012Revenue 2013: $77,985Expenses 2013: $87,391Net Income 2013: -$9,4062013Revenue 2014: $96,650Expenses 2014: $91,535Net Income 2014: $5,1152014Revenue 2015: $58,785Expenses 2015: $102,477Net Income 2015: -$43,6922015Revenue 2016: $113,108Expenses 2016: $109,025Net Income 2016: $4,0832016Revenue 2017: $116,417Expenses 2017: $114,289Net Income 2017: $2,1282017Revenue 2018: $134,184Expenses 2018: $124,717Net Income 2018: $9,4672018Revenue 2019: $130,864Expenses 2019: $115,008Net Income 2019: $15,8562019Revenue 2020: $81,119Expenses 2020: $98,170Net Income 2020: -$17,0512020Revenue 2021: $46,881Expenses 2021: $40,078Net Income 2021: $6,8032021Revenue 2022: $312,127Expenses 2022: $259,700Net Income 2022: $52,4272022Revenue 2023: $369,134Expenses 2023: $296,051Net Income 2023: $73,0832023Revenue 2024: $402,910Expenses 2024: $364,687Net Income 2024: $38,2232024Revenue 2025: $463,870Expenses 2025: $473,860Net Income 2025: -$9,9902025

Highlighted filing

2025

Revenue$463,870
Expenses$473,860
Net Income-$9,990

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.18$2.39$4.64$4.74$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.13$2.49$4.03$3.65$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.29$2.11$3.69$2.96$0.73
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.07$1.38$3.12$2.60$0.52
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.16$0.85$0.47$0.40$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.00$0.79$0.81$0.98$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.07$0.96$1.31$1.15$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.07$0.80$1.34$1.25$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.08$0.70$1.16$1.14$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.05$0.68$1.13$1.09$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.64$0.59$1.02$0.44
2014Detailed filing. Detailed filing data is available for this year.$1.09$0.01$1.08$0.97$0.92$0.05
2013Summary only. Only limited summary data is available for this year.$1.05$0.02$1.03$0.78$0.87$0.09
2012Summary only. Only limited summary data is available for this year.$1.12$0.00$1.12$1.13$0.95$0.18
2011Summary only. Only limited summary data is available for this year.$0.97$0.03$0.94$1.00$0.87$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 19, 2025
Return Version
2024v5.2
Gross Receipts
$463,870
Mission and Program Overview

Mission

To educate and inform members of the legal community in the south palm beach county region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$202,273$210,588▲ $8,315
Cash and Non-Interest-Bearing Accounts$59,851$46,340▼ $13,511
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$262,124$256,928▼ $5,196
Liabilities
Other Liabilities$12,929$17,723▲ $4,794
Total Liabilities$12,929$17,723▲ $4,794
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$249,195$239,205▼ $9,990
Total Net Assets Fund Balance$249,195$239,205▼ $9,990
Total Liabilities and Net Assets / Fund Balance$262,124$256,928▼ $5,196

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$2,403$2,403
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristin LittenExecutive DirectorFT$97,692$97,692

Board Members and Trustees

NameTitle
Christopher SajderaImmediate Past-president
Wilnar JulmistePresident
Sean LebowitzPresident Elect
Elissa FitzmartinDirector
Emily PinelessDirector
Ian BerkowitzDirector
Jennifer DelgadoDirector
Jennifer FultonDirector
Jeremy DickerDirector
Rachel SchragerDirector
Scott EdwardsDirector
Stacey MullinsDirector
Steven RappaportSecretary
Scott WeissTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,410
Program Service Revenue
$398,701
Investment Income
$8,316
Other Revenue
$443
Change in Net Assets
$-9,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,257
Salaries, Compensation, and Employee Benefits$176,578
Grants and Similar Amounts Paid$1,025
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$109,192
Other Salaries and Wages---$54,846
Conferences and Meetings---$27,437
Office Expenses---$20,411
Payroll Taxes---$12,540
Travel---$3,521
Fees for Services Accounting---$2,360
Other Expenses---$2,196
Insurance---$1,652
Information Technology---$1,500
Grants to Domestic Orgs---$1,025
Total Functional Expenses$0$0$0$473,860
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$17,723
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Part VI, Section A, Line 6

ORGANIZATION HAS MEMBERS

Form 990, Part VI, Section A, Line 7A

Members of the organization have the power to elect or appoint members of the governing body.

Form 990, Part VI, Section B, Line 11B

The completed form 990 is presented to the board of directors

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and audited financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
South Palm Beach County Bar Association
EIN
65-0004023
Phone
5612376858
Address
6111 BROKEN SOUND PARKWAY NW 200, BOCA RATON, FL 33487

Signing Officer

Name
Sean M Lebowitz
Title
President Elect
Phone
5612376858
Signed
2025-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean M Lebowitz
Formed
1961
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
0

Preparer

Firm
Citrin Cooperman Advisors LLC
Address
6550 N FEDERAL HIGHWAY 4TH FLOOR, FT LAUDERDALE, FL 33308
Preparer
Tyler Johnson
Phone
9547710896
Raw XML Appendix372 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05612376858
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06111 BROKEN SOUND PARKWAY NW 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOCA RATON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033487
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt059851
IRS990/CashNonInterestBearingGrp/EOYAmt046340
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0109192
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt027437
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt056410
IRS990/CYGrantsAndSimilarPaidAmt01025
IRS990/CYInvestmentIncomeAmt08316
IRS990/CYOtherExpensesAmt0296257
IRS990/CYOtherRevenueAmt0443
IRS990/CYProgramServiceRevenueAmt0398701
IRS990/CYRevenuesLessExpensesAmt0-9990
IRS990/CYSalariesCompEmpBnftPaidAmt0176578
IRS990/CYTotalExpensesAmt0473860
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0463870
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO EDUCATE AND INFORM MEMBERS OF THE LEGAL COMMUNITY IN THE SOUTH PALM BEACH COUNTY REGION.
IRS990/DescribedInSection501c3Ind00
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IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt02360
IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.20
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm3STEVEN RAPPAPORT
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IRS990/Form990PartVIISectionAGrp/PersonNm5IAN BERKOWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm6JEREMY DICKER
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IRS990/Form990PartVIISectionAGrp/PersonNm9ELISSA FITZMARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm10JENNIFER FULTON
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IRS990/Form990PartVIISectionAGrp/PersonNm12EMILY PINELESS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMMEDIATE PAST-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
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IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherExpensesGrp/Desc1COMMITTEE EXPENSES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3GIFTS
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IRS990/OtherExpensesGrp/TotalAmt134888
IRS990/OtherExpensesGrp/TotalAmt22470
IRS990/OtherExpensesGrp/TotalAmt32196
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT ELECT
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FT LAUDERDALE
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TYLER JOHNSON
ReturnHeader/ReturnTs02025-11-20T14:00:18-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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