Civic Intelligence

Jefferson County Bar Association

990 • Fiscal year 2022 • EIN 74-1593021

Jun 01, 2021 to May 31, 2022 • Filed on Dec 13, 2022

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

72nd percentile

0.09x

Higher debt load relative to assets than 72% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.07x

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

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Net Margin

45th percentile

0.0%

Higher net margin than 45% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Top Officer Pay

90th percentile

$64,200

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 36.3% of source-year revenue.

2022 filings • 501(c)6 • <$500k nonprofits • Source year 2022

Asset Growth

60th percentile

5.6%

Faster asset growth than 60% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

23rd percentile

-11%

Faster revenue growth than 23% of similar nonprofits.

2022 filings • 501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$136,073

Up $7,214 (+5.6%) from 2021

Net Assets

Up

$123,570

Up $5,376 (+4.5%) from 2021

Liabilities

Up

$12,503

Up $1,838 (+17%) from 2021

Revenue

Down

$176,722

Down $21,806 (-11%) from 2021

Expenses

Up

$176,709

Up $22,860 (+15%) from 2021

Net Income

Down

$13

Down $44,666 (-100%) from 2021

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

2022

Assets$136,073
Liabilities$12,503
Net Assets$123,570

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

2022

Revenue$176,722
Expenses$176,709
Net Income$13
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Dec 13, 2022
Return Version
2021v4.0
Gross Receipts
$176,722
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$126,970$129,012▲ $2,042
Land, Buildings, and Equipment, Net$404$5,576▲ $5,172
Prepaid Expenses and Deferred Charges$1,485$1,485→ $0
Total Assets$128,859$136,073▲ $7,214
Liabilities
Deferred Revenue$9,067$8,604▼ $463
Accounts Payable and Accrued Expenses$160$3,899▲ $3,739
Other Liabilities$1,438--
Total Liabilities$10,665$12,503▲ $1,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$118,194$123,570▲ $5,376
Total Net Assets Fund Balance$118,194$123,570▲ $5,376
Total Liabilities and Net Assets / Fund Balance$128,859$136,073▲ $7,214

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,576$2,736$8,312
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bonnie Boykin DeanExecutive DiFT$64,200$64,200

Board Members and Trustees

NameTitle
Ashley Chase MolfinoPresident
Mike EavesPresident-el
Charlotte RogersDirector
Dean BrinkleyDirector
Frank MessinaDirector
Hon Courtney ArkeenDirector
Luke NicholsDirector
Malachi DawsDirector
Rachel GroveDirector
Sheigh RhodesDirector
Valerie LewisJcyla Rep
J Mitchell SmithPast Preside
Hon Justin SandersonSecretary
Gordon FrieszTreasurer
Molly MooreVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$81,454
Program Service Revenue
$78,300
Investment Income
$1
Other Revenue
$16,967
Change in Net Assets
$13

Audited Revenue Reconciliation

Revenue per Audited Statements
$176,722
Total Revenue per Audited Statements
$176,722
Total Revenue per Form 990
$176,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,619
Other Expenses$47,090
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,987$64,198-$120,185
Payroll Taxes$4,453$4,981-$9,434
Office Expenses$6,968$1,968-$8,936
Depreciation Depletion-$6,195-$6,195
Information Technology$3,209$2,862-$6,071
Fees for Services Accounting$3,050$902-$3,952
All Other Expenses$1,875--$1,875
Insurance$124$1,531-$1,655
Other Expenses$1,463$754-$1,463
Conferences and Meetings-$186-$186
Total Functional Expenses$91,001$85,708$0$176,709

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$176,709
Expenses per Audited Statements$171,346
Total Expenses per Audited Statements$171,346
Expenses Not Reported on Financial Statements$5,363
Other Expense Adjustments$5,363
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
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
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
2022-12-13
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
4
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

Form 990, Part XI, Line 9

Book / tax depreciation difference 5,363

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 5,363

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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ERC INCOME
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IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1JEFFERSON CNTY BAR JOURNAL
IRS990/ProgramServiceRevenueGrp/Desc2LAWYER REFERRAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc3CLE
IRS990/ProgramServiceRevenueGrp/Desc4LAW DAY
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25912
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35912
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41100
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt012950
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, CLIENT ATTORNEY ASSISTANCE PROGRAM, AND SECOND CHANCE SOUTHEAST TEXAS WHICH HELPS INDIVIDUALS EXPUNGE OR NON-DISCLOSE THEIR MINOR ONE-TIME CRIMINAL CHARGES WHICH HELPS IMPROVETHEIR EMPLOYABILITY.
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
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IRS990/PYRevenuesLessExpensesAmt044679
IRS990/PYSalariesCompEmpBnftPaidAmt0120644
IRS990/PYTotalExpensesAmt0153849
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt02736
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08312
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05363
IRS990ScheduleD/ExpensesSubtotalAmt0171346
IRS990ScheduleD/OtherExpensesNotIncludedAmt05363
IRS990ScheduleD/RevenueSubtotalAmt0176722
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 5,363
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleD/TotalExpensesPerForm990Amt0176709
IRS990ScheduleD/TotalRevenuePerForm990Amt0176722
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0171346
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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/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 5,363
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0JEFFERSON COUNTY BAR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0ASSOCIATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0760556487
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt03
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FUNDING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt011
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01085 PEARL ST 202
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BEAUMONT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd077701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
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IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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