Civic Intelligence

Arkansas Bar Association

EIN 71-0262732 • 501(c)6 • Little Rock, AR

Profile

The purposes of the arkansas bar association include the following: advance the administration of justice; foster and maintain on the part of attorneys high ideals of integrity, learning, competence and public service, and high standards of conduct; encourage the legal profession and its individual members to perform more effectively and efficiently their responsibilities in the public interest; conduct a program of continuing legal education for attorneys; provide a forum for the discussion of subjects pertaining to the practice of law; improve the judicial and legal process, and advance law and order; and encourage practices that improve the honor and dignity of the legal profession.

1401 West Capitol Avenue Ste 170Little Rock, AR 72201

www.arkbar.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.55x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.48x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Net Margin

40th percentile

1.5%

Higher net margin than 40% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$198,385

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2021

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.9%

Faster revenue growth than 45% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,548,477

Down $283,619 (-15%) from 2023

Liabilities

Down

$837,896

Down $166,688 (-17%) from 2023

Net Assets

Down

$710,581

Down $116,931 (-14%) from 2023

Revenue

Down

$1,940,375

Down $135,549 (-6.5%) from 2023

Expenses

Up

$2,057,306

Up $13,061 (+0.6%) from 2023

Net Income

Down

-$116,931

Down $148,610 (-469%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,151,436Liabilities 2011: $808,516Net Assets 2011: $1,342,9202011Assets 2012: $2,133,854Liabilities 2012: $845,116Net Assets 2012: $1,288,7382012Assets 2013: $2,251,090Liabilities 2013: $989,222Net Assets 2013: $1,261,8682013Assets 2014: $2,326,293Liabilities 2014: $1,117,790Net Assets 2014: $1,208,5032014Assets 2015: $2,230,175Liabilities 2015: $1,073,101Net Assets 2015: $1,157,0742015Assets 2016: $1,854,511Liabilities 2016: $1,050,853Net Assets 2016: $803,6582016Assets 2017: $1,820,911Liabilities 2017: $914,629Net Assets 2017: $906,2822017Assets 2018: $1,597,536Liabilities 2018: $623,190Net Assets 2018: $974,3462018Assets 2019: $1,440,570Liabilities 2019: $592,679Net Assets 2019: $847,8912019Assets 2020: $1,288,613Liabilities 2020: $568,919Net Assets 2020: $719,6942020Assets 2021: $1,606,534Liabilities 2021: $801,849Net Assets 2021: $804,6852021Assets 2022: $1,621,823Liabilities 2022: $825,990Net Assets 2022: $795,8332022Assets 2023: $1,832,096Liabilities 2023: $1,004,584Net Assets 2023: $827,5122023Assets 2024: $1,548,477Liabilities 2024: $837,896Net Assets 2024: $710,5812024

Highlighted filing

2024

Assets$1,548,477
Liabilities$837,896
Net Assets$710,581

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,025,429Expenses 2011: $2,116,008Net Income 2011: -$90,5792011Revenue 2012: $2,082,102Expenses 2012: $2,137,508Net Income 2012: -$55,4062012Revenue 2013: $2,222,015Expenses 2013: $2,248,885Net Income 2013: -$26,8702013Revenue 2014: $2,195,827Expenses 2014: $2,251,536Net Income 2014: -$55,7092014Revenue 2015: $2,161,457Expenses 2015: $2,209,884Net Income 2015: -$48,4272015Revenue 2016: $1,871,717Expenses 2016: $2,222,233Net Income 2016: -$350,5162016Revenue 2017: $2,045,363Expenses 2017: $1,939,284Net Income 2017: $106,0792017Revenue 2018: $2,088,400Expenses 2018: $2,020,336Net Income 2018: $68,0642018Revenue 2019: $1,959,890Expenses 2019: $2,086,383Net Income 2019: -$126,4932019Revenue 2020: $1,727,945Expenses 2020: $1,856,142Net Income 2020: -$128,1972020Revenue 2021: $1,800,449Expenses 2021: $1,715,458Net Income 2021: $84,9912021Revenue 2022: $1,978,329Expenses 2022: $1,987,181Net Income 2022: -$8,8522022Revenue 2023: $2,075,924Expenses 2023: $2,044,245Net Income 2023: $31,6792023Revenue 2024: $1,940,375Expenses 2024: $2,057,306Net Income 2024: -$116,9312024

Highlighted filing

2024

Revenue$1,940,375
Expenses$2,057,306
Net Income-$116,931

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.55$0.84$0.71$1.94$2.06$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.83$1.00$0.83$2.08$2.04$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.83$0.80$1.98$1.99$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.61$0.80$0.80$1.80$1.72$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.57$0.72$1.73$1.86$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.44$0.59$0.85$1.96$2.09$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.60$0.62$0.97$2.09$2.02$0.07
2017Summary only. Only limited summary data is available for this year.$1.82$0.91$0.91$2.05$1.94$0.11
2016Summary only. Only limited summary data is available for this year.$1.85$1.05$0.80$1.87$2.22$0.35
2015Summary only. Only limited summary data is available for this year.$2.23$1.07$1.16$2.16$2.21$0.05
2014Summary only. Only limited summary data is available for this year.$2.33$1.12$1.21$2.20$2.25$0.06
2013Summary only. Only limited summary data is available for this year.$2.25$0.99$1.26$2.22$2.25$0.03
2012Summary only. Only limited summary data is available for this year.$2.13$0.85$1.29$2.08$2.14$0.06
2011Summary only. Only limited summary data is available for this year.$2.15$0.81$1.34$2.03$2.12$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,940,375
Mission and Program Overview

Mission

The purposes of the arkansas bar association include the following: advance the administration of justice; foster and maintain on the part of attorneys high ideals of integrity, learning, competence and public service, and high standards of conduct; encourage the legal profession and its individual members to perform more effectively and efficiently their responsibilities in the public interest; conduct a program of continuing legal education for attorneys; provide a forum for the discussion of subjects pertaining to the practice of law; improve the judicial and legal process, and advance law and order; and encourage practices that improve the honor and dignity of the legal profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,037,469$456,609▼ $580,860
Accounts Receivable$37,949$212,179▲ $174,230
Land, Buildings, and Equipment, Net$206,052$170,084▼ $35,968
Prepaid Expenses and Deferred Charges$68,219$61,252▼ $6,967
Total Assets$1,832,096$1,548,477▼ $283,619
Other Assets Total$482,407$648,353▲ $165,946
Liabilities
Deferred Revenue$856,625$660,055▼ $196,570
Accounts Payable and Accrued Expenses$147,959$177,841▲ $29,882
Total Liabilities$1,004,584$837,896▼ $166,688
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$827,512$710,581▼ $116,931
Total Net Assets Fund Balance$827,512$710,581▼ $116,931
Total Liabilities and Net Assets / Fund Balance$1,832,096$1,548,477▼ $283,619

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30,867$1,008,466$1,039,333
Other Land Buildings$88,796$414,758$503,554
Leasehold Improvements$50,421$123,579$174,000
Other Assets Org$648,353--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen HutchinsExecutive DirectorFT$195,000$33,178$228,178
Revenue and Support

Revenue Composition

Contributions and Grants
$19,804
Program Service Revenue
$1,859,109
Investment Income
$43,879
Other Revenue
$17,583
Change in Net Assets
$-116,931

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,940,375
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,940,375
Total Revenue per Form 990
$1,940,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,195,287
Salaries, Compensation, and Employee Benefits$862,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$446,930
Current Officers, Directors, Trustees, and Key Employees---$240,382
Information Technology---$233,133
Conferences and Meetings---$221,387
Occupancy---$194,768
Fees for Services Other---$150,091
All Other Expenses---$88,979
Other Employee Benefits---$80,461
Payroll Taxes---$49,040
Pension Plan Contributions---$45,206
Depreciation Depletion---$41,181
Other Expenses---$38,485
Advertising---$25,367
Office Expenses---$21,250
Insurance---$16,979
Fees for Services Accounting---$10,300
Fees for Services Lobbying---$489
Total Functional Expenses$0$0$0$2,057,306

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,057,306
Total Expenses per Audited Statements$2,057,306
Total Expenses per Form 990$2,057,306
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$2,705
Total Nondeductible Lobbying and Political Cost$2,705
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The president shall preside over meetings of the committee. In the event of the president's absence, the president-elect shall preside. The executive committee shall have the authority to conduct the business of the association between meetings of the board of trustees, and to hire, support, and evaluate the executive director; and oversee the annual board evaluation. The committee shall timely report its actions to the board.

Form 990, Part VI, Section A, Line 6

Regular membership - all persons licensed to practice before the supreme court of arkansas who pay dues as provided by the by-laws of the association are regular members and shall be voting members of the association. The membership of persons who make an initial dues payment, or who are reinstated after a lapse in membership, is subject to ratification by the board of trustees. Associate membership - any person admitted to practice before any court of final jurisdiction in any state of the united states, or the district of columbia, or a territory of the united states and who is not admitted to practice law in arkansas, but who is either a resident of arkansas or is a full time employee of a business organization which regularly does business within arkansas may be granted associate membership in this association and may vote in association elections and participate fully in the activities and committee workof the association but may not hold office or membership in the board of trustees or the executive committee. Associate members shall pay the same membership dues as other members and shall be eligible for the same benefits of the association except as provided in this constitution. Law student membership - any law student in good standing at any accredited law school in the state of arkansas or a resident of the state of arkansas attending an accredited law school outside the state of arkansas shall be eligible for membership in the law student section of the association with all the rights and privileges of membership except the right to vote and to hold association elective office.

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

Any three regular members, residing in a trustee district, may nominate an association member within that district for the office of trustee, the association's policy making body. Ballots are mailed to each voting member residing in that district. The nomination and election process for the board of trustees, the business and management body, is the same.

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

Changes to the constitution are subject to approval by the membership.

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

A copy of form 990 is provided to the association's executive director and to the chairman of the association's audit committee for review. The audit committee has been granted the authority to review and approve the form 990 by the board of trustees, on their behalf.

Form 990, Part VI, Section B, Line 12C

A. Prior to board of trustees action on a contract or transaction involving a conflict of interest, a responsible person having a conflict of interest and who is in attendance at the meeting shall disclose all facts material to the conflict of interest. Such disclosure shall be reflected in the minutes of the meeting. B. A responsible person who plans not to attend a meeting in which he or she has reason to believe that the board of trustees will act on a matter in which the person has a conflict of interest shall disclose to the chair of the board of trustees all facts material to the conflict of interest. The chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting. C. A person who has a conflict of interest shall not participate in or be permitted to hear the board's or committee's discussion of the matter except to disclose material facts and to respond to questions. Such person shall not attempt to exert his or her personal influence with respect to the matter, either inside or outside the meeting. D. A person who has a conflict of interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining the presence of a quorum for purposes of the vote. The person having a conflict of interest may not vote on the contract or transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot. Such person's ineligibility to vote shall be reflected in the minutes of the meeting. E. Responsible persons who are not members of the board of trustees, or who have a conflict of interest with respect to a contract or transaction that is not the subject of a board or committee action, shall disclose to the chair of the board of trustees or the chair's designee any conflict of interest that such responsible person has with respect to a contract or transaction. Such disclosure shall be made as soon as the conflict of interest is known to the responsible person. The responsible person shall refrain from any action that may affect the association's participation in such contract or transaction. In the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict shall disclose the circumstances to the chair of the board of trustees or the chair's designee, who shall refer it to the executive committee to determine whether a conflict of interest exists that is subject to this policy.

Form 990, Part VI, Section C, Line 19

The association's governing documents are available on its website. The association's conflict of interest policy and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Arkansas Bar Association
EIN
71-0262732
Phone
5013754606
Address
1401 WEST CAPITOL AVENUE STE 170, LITTLE ROCK, AR 72201

Signing Officer

Name
Karen Hutchins
Title
Executive Director
Phone
5013754606
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Hutchins
Formed
1898
Legal Domicile
Ar
Voting Board Members
67
Independent Board Members
67
Employees
13
Volunteers
225

Preparer

Firm
Landmark Plc Cpas
Address
200 W CAPITOL AVE SUITE 1700, LITTLE ROCK, AR 72201
Preparer
John Albritton CPA
Phone
5013752025
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association qualifies as a tax-exempt organization under section 501(c)(6) of the internal revenue code (the code) and generally pays no income taxes. The association has lobbying and political expenses and members are notified of the percentage of their dues that is not tax deductible due to such expenses. The association also has unrelated business taxable income from magazine and website advertising and other sources and may have a tax liability should the revenue from such sources exceed the deductible expenses. Accounting standards require the association to evaluate tax positions and recognize a tax liability (or asset) if the association has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The association has analyzed tax positions related to uncertainties in income taxes and concluded that as of june 30, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 882 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/ActivityOrMissionDesc0THE PURPOSES OF THE ARKANSAS BAR ASSOCIATION INCLUDE THE FOLLOWING: ADVANCE THE ADMINISTRATION OF JUSTICE; FOSTER AND MAINTAIN ON THE PART OF ATTORNEYS HIGH IDEALS OF INTEGRITY, LEARNING, COMPETENCE AND PUBLIC SERVICE, AND HIGH STANDARDS OF CONDUCT; ENCOURAGE THE LEGAL PROFESSION AND ITS INDIVIDUAL MEMBERS TO PERFORM MORE EFFECTIVELY AND EFFICIENTLY THEIR RESPONSIBILITIES IN THE PUBLIC INTEREST; CONDUCT A PROGRAM OF CONTINUING LEGAL EDUCATION FOR ATTORNEYS; PROVIDE A FORUM FOR THE DISCUSSION OF SUBJECTS PERTAINING TO THE PRACTICE OF LAW; IMPROVE THE JUDICIAL AND LEGAL PROCESS, AND ADVANCE LAW AND ORDER; AND ENCOURAGE PRACTICES THAT IMPROVE THE HONOR AND DIGNITY OF THE LEGAL PROFESSION.
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IRS990/Desc0ANNUAL MEETING OF MEMBERSHIP ATTENDED IN PERSON BY 422 ATTORNEYS, WITH 13 SPEAKERS, INCLUDING ARKANSAS' MOST PROMINENT LAWYERS, JUDGES AND PROFESSORS, ADDRESSING CURRENT LEGAL ISSUES AND RECENT DEVELOPMENTS IN THE FIELD OF LAW WITH 23 HOURS OF CONTINUING LEGAL EDUCATION AVAILABLE TO ATTENDEES.
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IRS990/Form990PartVIISectionAGrp/PersonNm3BOB EDWARDS
IRS990/Form990PartVIISectionAGrp/PersonNm4BRANT PERKINS
IRS990/Form990PartVIISectionAGrp/PersonNm5BRETT WATSON
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IRS990/Form990PartVIISectionAGrp/PersonNm7CAROL DALBY
IRS990/Form990PartVIISectionAGrp/PersonNm8CHRISTOPHER HUSSEIN
IRS990/Form990PartVIISectionAGrp/PersonNm9CONNIE GRACE
IRS990/Form990PartVIISectionAGrp/PersonNm10CRAIG COOK
IRS990/Form990PartVIISectionAGrp/PersonNm11DUSTI STANDRIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm12GEOFF HAMBY
IRS990/Form990PartVIISectionAGrp/PersonNm13GEORGE ROZZELL
IRS990/Form990PartVIISectionAGrp/PersonNm14GEORGE WISE
IRS990/Form990PartVIISectionAGrp/PersonNm15GLEN HOGGARD
IRS990/Form990PartVIISectionAGrp/PersonNm16JAMIE JONES
IRS990/Form990PartVIISectionAGrp/PersonNm17JASON HATFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm18JEFFREY PURYEAR
IRS990/Form990PartVIISectionAGrp/PersonNm19JERALD MCKINNEY
IRS990/Form990PartVIISectionAGrp/PersonNm20JEREMY MCNABB
IRS990/Form990PartVIISectionAGrp/PersonNm21JESSICA VIRDEN MALLETT
IRS990/Form990PartVIISectionAGrp/PersonNm22JIM JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm23JOE DENTON
IRS990/Form990PartVIISectionAGrp/PersonNm24JOHN ELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm25JOHN HENDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm26JOHN OGLES
IRS990/Form990PartVIISectionAGrp/PersonNm27KANDICE BELL
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IRS990/Form990PartVIISectionAGrp/PersonNm29KELSEY BARDWELL
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IRS990/Form990PartVIISectionAGrp/PersonNm33MARK CAMERON
IRS990/Form990PartVIISectionAGrp/PersonNm34MATTHEW BENSON
IRS990/Form990PartVIISectionAGrp/PersonNm35MEREDITH MOORE
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IRS990/Form990PartVIISectionAGrp/PersonNm38MICHELLE JASKOLSKI
IRS990/Form990PartVIISectionAGrp/PersonNm39MOLLY MCNULTY
IRS990/Form990PartVIISectionAGrp/PersonNm40PATRICK WILSON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt490
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt500

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