Civic Intelligence

Jefferson County Bar Association

990 • Fiscal year 2021 • EIN 74-1593021

Jun 01, 2020 to May 31, 2021 • Filed on Nov 15, 2021

1085 Pearl Street 202Beaumont, TX 77701

(409) 835-8647

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.08x

Higher debt load relative to assets than 70% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

66th percentile

0.05x

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

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Net Margin

72nd percentile

23%

Higher net margin than 72% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Top Officer Pay

90th percentile

$64,204

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 32.3% of source-year revenue.

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Asset Growth

88th percentile

55%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

1.8%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$128,859

Up $45,612 (+55%) from 2020

Net Assets

Up

$118,194

Up $35,103 (+42%) from 2020

Liabilities

Up

$10,665

Up $10,509 (+6737%) from 2020

Revenue

Up

$198,528

Up $3,529 (+1.8%) from 2020

Expenses

Down

$153,849

Down $49,997 (-25%) from 2020

Net Income

Up

$44,679

Up $53,526 (+605%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2011: $22,698Liabilities 2011: $1,0012011Assets 2012: $47,886Liabilities 2012: $0Net Assets 2012: $47,8862012Assets 2013: $60,418Liabilities 2013: $1,333Net Assets 2013: $59,0852013Assets 2014: $60,754Net Assets 2014: $60,7542014Assets 2015: $64,443Net Assets 2015: $64,4432015Assets 2016: $68,790Liabilities 2016: $0Net Assets 2016: $68,7902016Assets 2017: $98,071Liabilities 2017: $256Net Assets 2017: $97,8152017Assets 2018: $64,240Liabilities 2018: $585Net Assets 2018: $63,6552018Assets 2019: $92,099Liabilities 2019: $160Net Assets 2019: $91,9392019Assets 2020: $83,247Liabilities 2020: $156Net Assets 2020: $83,0912020Assets 2021: $128,859Liabilities 2021: $10,665Net Assets 2021: $118,1942021Assets 2022: $136,073Liabilities 2022: $12,503Net Assets 2022: $123,5702022Assets 2023: $88,050Liabilities 2023: $12,362Net Assets 2023: $75,6882023Assets 2024: $93,057Liabilities 2024: $14,089Net Assets 2024: $78,9682024

Highlighted filing

2021

Assets$128,859
Liabilities$10,665
Net Assets$118,194

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $142,823Expenses 2011: $144,297Net Income 2011: -$1,4742011Expenses 2012: $189,1952012Expenses 2013: $209,6152013Revenue 2014: $190,788Expenses 2014: $189,119Net Income 2014: $1,6692014Revenue 2015: $198,067Expenses 2015: $194,378Net Income 2015: $3,6892015Revenue 2016: $203,082Expenses 2016: $198,735Net Income 2016: $4,3472016Revenue 2017: $249,431Expenses 2017: $220,406Net Income 2017: $29,0252017Revenue 2018: $204,366Expenses 2018: $238,526Net Income 2018: -$34,1602018Revenue 2019: $233,313Expenses 2019: $205,029Net Income 2019: $28,2842019Revenue 2020: $194,999Expenses 2020: $203,846Net Income 2020: -$8,8472020Revenue 2021: $198,528Expenses 2021: $153,849Net Income 2021: $44,6792021Revenue 2022: $176,722Expenses 2022: $176,709Net Income 2022: $132022Revenue 2023: $157,397Expenses 2023: $203,987Net Income 2023: -$46,5902023Revenue 2024: $219,966Expenses 2024: $209,902Net Income 2024: $10,0642024

Highlighted filing

2021

Revenue$198,528
Expenses$153,849
Net Income$44,679
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$198,528
Mission and Program Overview

Mission

Promote the public interest of jefferson county, tx by protecting and advancing the professional interest of persons licensed to practice law and improving relations between bench, bar and the public

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$80,896$126,970▲ $46,074
Prepaid Expenses and Deferred Charges$1,485$1,485→ $0
Land, Buildings, and Equipment, Net$866$404▼ $462
Total Assets$83,247$128,859▲ $45,612
Liabilities
Deferred Revenue-$9,067-
Other Liabilities-$1,438-
Accounts Payable and Accrued Expenses$156$160▲ $4
Total Liabilities$156$10,665▲ $10,509
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$83,091$118,194▲ $35,103
Total Net Assets Fund Balance$83,091$118,194▲ $35,103
Total Liabilities and Net Assets / Fund Balance$83,247$128,859▲ $45,612

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$404$1,904$2,308
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bonnie Boykin DeanExecutive DiFT$64,204$64,204

Board Members and Trustees

NameTitle
J Mitchell SmithPresident
Ashley MolfinoPresident El
Dean BrinkleyDirector
Hon Courtney ArkeenDirector
Jamie MatuskaDirector
Jason HughesDirector
Rachel GroveDirector
Sheigh RhodesDirector
Steve ParkhurstDirector
Thomas MayoDirector
Sara NormanJcyla Rep
Mark SparksPast Preside
Mike EavesSecretary
Hon Justin SandersonTreasurer
Gordon FrieszVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$109,630
Program Service Revenue
$76,454
Investment Income
$1
Other Revenue
$12,443
Change in Net Assets
$44,679

Audited Revenue Reconciliation

Revenue per Audited Statements
$198,528
Total Revenue per Audited Statements
$198,528
Total Revenue per Form 990
$198,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$120,644
Other Expenses$33,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$64,204-$64,204
Other Salaries and Wages$47,698--$47,698
Office Expenses$9,021$1,360-$10,381
Payroll Taxes$3,747$4,995-$8,742
Information Technology$5,502$1,610-$7,112
Fees for Services Accounting$3,234$599-$3,833
Insurance$124$1,490-$1,614
Other Expenses$1,376$1,438-$1,438
All Other Expenses$1,437--$1,437
Depreciation Depletion-$462-$462
Conferences and Meetings$165--$165
Total Functional Expenses$76,281$77,568$0$153,849

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$153,849
Total Expenses per Audited Statements$153,849
Total Expenses per Form 990$153,849
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$1,438
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Association consists of members

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

Members elect the board of directors (officers and directors)

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

Executive director reviews form 990 and discusses any questions and concerns with the accountant. Board then reviews.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Jefferson County Bar Association
EIN
74-1593021
Phone
4098358647
Address
1085 PEARL STREET 202, BEAUMONT, TX 77701

Signing Officer

Name
Bonnie Boykin Dean
Title
Executive Director
Phone
4098358647
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Boykin Dean
Formed
1973
Legal Domicile
TX
Voting Board Members
15
Independent Board Members
15
Employees
3
Volunteers
250

Preparer

Firm
Lawrence Blackburn Meek Maxey & Co
Address
2920 EASTEX FWY, BEAUMONT, TX 77703-4643
Preparer
Julia F Hayes
Phone
4098987610
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Promote the public interest of jefferson county, tx by protecting and advancing the professional interest of persons licensed to practice law and improving relations between bench, bar and the public

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0722
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1688
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21438
IRS990/OtherExpensesGrp/ProgramServicesAmt02362
IRS990/OtherExpensesGrp/ProgramServicesAmt11615
IRS990/OtherExpensesGrp/ProgramServicesAmt21376
IRS990/OtherExpensesGrp/TotalAmt02362
IRS990/OtherExpensesGrp/TotalAmt12337
IRS990/OtherExpensesGrp/TotalAmt22064
IRS990/OtherExpensesGrp/TotalAmt31438
IRS990/OtherLiabilitiesGrp/EOYAmt01438
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0LAWYER REFERRAL INCOME
IRS990/OtherRevenueMiscGrp/Desc1JCYLA INCOME
IRS990/OtherRevenueMiscGrp/Desc2OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt14000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22943
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22943
IRS990/OtherRevenueTotalAmt012443
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt047698
IRS990/OtherSalariesAndWagesGrp/TotalAmt047698
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04995
IRS990/PayrollTaxesGrp/ProgramServicesAmt03747
IRS990/PayrollTaxesGrp/TotalAmt08742
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01485
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01485
IRS990/PrincipalOfficerNm0BONNIE BOYKIN DEAN
IRS990/PriorPeriodAdjustmentsAmt0-9576
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2JEFFERSON CNTY BAR JOURNAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt054909
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119095
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt054909
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119095
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22450
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt02450
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE COMMUNITY SERVICE/INVOLVEMENT THROUGH PRO BONO PROGRAM AIDING INDIGENT RESIDENTS (APPROXIMATELY 250 CASES), CERTIFIED LAWYER REFERRAL SERVICE PROGRAM, VERETAN'S INITIATIVE ASSISTING VETERANS WITH THEIR LEGAL NEEDS, TEEN COURT HELPING JUVENILE FIRST TIME NONVIOLENT OFFENDERS, LEGAL LINE FREE LEGAL ADVICE CALL IN LINE MONTHLY, AND CLIENT ATTORNEY ASSISTANCE PROGRAM
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE COMMUNITY SUPPORT THROUGH CIVICS EDUCATION AND NATIONAL ADOPTION DAY
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROMOTE THE PUBLIC INTEREST OF JEFFERSON COUNTY, TX BY PROTECTING AND ADVANCING THE PROFESSIONAL INTEREST OF PERSONS LICENSED TO PRACTICE LAW AND IMPROVING RELATIONS BETWEEN BENCH, BAR AND THE PUBLIC
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0111592
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt041330
IRS990/PYOtherRevenueAmt012218
IRS990/PYProgramServiceRevenueAmt071188
IRS990/PYRevenuesLessExpensesAmt0-8847
IRS990/PYSalariesCompEmpBnftPaidAmt0162516
IRS990/PYTotalExpensesAmt0203846
IRS990/PYTotalRevenueAmt0194999
IRS990/ReconcilationRevenueExpnssAmt044679
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt06000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080896
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0126970
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0153849
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0404
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01904
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02308
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01438
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0198528
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0404
IRS990ScheduleD/TotalExpensesPerForm990Amt0153849
IRS990ScheduleD/TotalLiabilityAmt01438
IRS990ScheduleD/TotalRevenuePerForm990Amt0198528
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0198528
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0153849
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROMOTE THE PUBLIC INTEREST OF JEFFERSON COUNTY, TX BY PROTECTING AND ADVANCING THE PROFESSIONAL INTEREST OF PERSONS LICENSED TO PRACTICE LAW AND IMPROVING RELATIONS BETWEEN BENCH, BAR AND THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION CONSISTS OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE BOARD OF DIRECTORS (OFFICERS AND DIRECTORS)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR REVIEWS FORM 990 AND DISCUSSES ANY QUESTIONS AND CONCERNS WITH THE ACCOUNTANT. BOARD THEN REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt083247
IRS990/TotalAssetsEOYAmt0128859
IRS990/TotalAssetsGrp/BOYAmt083247
IRS990/TotalAssetsGrp/EOYAmt0128859
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0109630
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077568
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt076281
IRS990/TotalFunctionalExpensesGrp/TotalAmt0153849
IRS990/TotalGrossUBIAmt02450
IRS990/TotalLiabilitiesBOYAmt0156
IRS990/TotalLiabilitiesEOYAmt010665
IRS990/TotalLiabilitiesGrp/BOYAmt0156
IRS990/TotalLiabilitiesGrp/EOYAmt010665
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt083091
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0118194
IRS990/TotalProgramServiceRevenueAmt076454
IRS990/TotalReportableCompFromOrgAmt064204
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt086447
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0198528
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02450
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt083247
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0128859
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01085 PEARL ST STE 202
IRS990/USAddress/CityNm0BEAUMONT
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077701
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.JCBA.ORG

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.14$0.79$2.20$2.10$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.12$0.76$1.57$2.04$0.47
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.13$1.24$1.77$1.77$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.11$1.18$1.99$1.54$0.45
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$1.95$2.04$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$2.33$2.05$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.64$2.04$2.39$0.34
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$2.49$2.20$0.29
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$2.03$1.99$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.64$1.98$1.94$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.61$1.91$1.89$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.01$0.59$2.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$1.89
2011Summary only. Only limited summary data is available for this year.$0.23$0.01$1.43$1.44$0.01