Southwest Association of Prelaw Advisors Inc

EIN 80-0570640 • 501(c)3 • Russellville, AR

Profile

Each year SWAPLA sponsers a law school caravan and a conference that tours the region, hosting prospective students, educators, pre-law advisors and instructors and provides information for those contemplating entering the legal field.

PO Box 1997Russellville, AR 72811

www.swapla.org

Siviq Scores

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

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

0.20x

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

501(c)3 • <$500k nonprofits • Source year 2024

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

23%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

-16%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets78th percentile

Assets

$212,125

Up $39,776 (+23%) from 2023

Liabilities

$19,840

Up $2,911 (+17%) from 2023

Net Assets

$192,285

No earlier filing loaded for comparison.

Operations

Liabilities / Revenue87th percentile Net Margin85th percentile

Revenue

Down

$97,102

Down $18,869 (-16%) from 2023

Expenses

Down

$60,237

Down $44,241 (-42%) from 2023

Net Income

$36,865

Up $25,372 (+221%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

Highlighted filing

2024

Assets$212,125

Liabilities$19,840

Net Assets$192,285

Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

Highlighted filing

2024

Revenue$97,102

Expenses$60,237

Net Income$36,865

Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $212,125
Liabilities: $19,840
Net assets: $192,285
Revenue: $97,102
Expenses: $60,237
Net income: $36,865

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$2.12	$0.20	$1.92	$0.97	$0.60	$0.37
2023Summary only. Only limited summary data is available for this year.	$1.72	$0.17		$1.16	$1.04	$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.91	$0.47	$1.44	$0.11	$0.11	$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.44		$1.44	$0.04	$0.08	$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.48		$1.48	$0.00	$0.23	$0.23
2019Summary only. Only limited summary data is available for this year.	$1.97	$0.00	$1.97	$0.99	$0.86	$0.13
2018Summary only. Only limited summary data is available for this year.	$1.80	$0.00	$1.80	$1.26	$0.86	$0.40
2017Summary only. Only limited summary data is available for this year.	$1.66	$0.00	$1.66	$1.52	$0.31	$1.21
2016Summary only. Only limited summary data is available for this year.	$0.45	$0.00	$0.45	$0.87	$0.69	$0.18
2015Detailed filing. Detailed filing data is available for this year.	$1.50	$0.00	$1.50	$1.37	$1.10	$0.27
2014Summary only. Only limited summary data is available for this year.	$1.23	$0.00	$1.23	$1.18	$0.73	$0.45
2013Summary only. Only limited summary data is available for this year.	$0.79	$0.00	$0.79	$0.70	$0.48	$0.22
2012Summary only. Only limited summary data is available for this year.	$0.57	$0.00	$0.57	$0.55	$0.67	$0.12

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Jul 29, 2025
Return Version: 2024v5.0
Gross Receipts: $97,102

Mission and Program Overview

Mission

The organization conducts educational conferences and regional activities for pre-law students, instructors, and advisors.

The organization conducts educational conferences and regional activities for pre-law students, instructors and advisors.

Program Services

Description	Grants	Expenses
ANNUAL CONFERENCES AND CARAVANS ARE CONDUCTED BY THE ORGANIZATION TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR PRE-LAW STUDENTS, THEIR INSTRUCTORS, AND THEIR ADVISORS.	-	$45,632
ANNUAL CONFERENCES AND CARAVANS ARE CONDUCTED BY THE ORGANIZATION TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR PRE-LAW STUDENTS, THEIR INSTRUCTORS AND THEIR ADVISORS.	-	$5,327

Compensation and Service Providers

Top Officer Pay81st percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
CHRIS RILEY	President	-	$0	-	-
JAMES STOBAUGH	Treasurer	-	$0	-	-
KELLY KAVALIER	President-El	-	$0	-	-
LOREN BERRYHILL	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Southwest Assoc of Prelaw Advisors
EIN: 80-0570640
Phone: 4793171019
Address: PO BOX 1997, RUSSELLVILLE, AR 72811

Signing Officer

Name: James Stobaugh
Title: Treasurer
Phone: 4793171019
Signed: 2025-07-29
Discuss with paid preparer: Yes

Preparer

Firm: Sherry a Bennett CPA Pllc
Address: 220 N PETERS AVE, NORMAN, OK 73069
Preparer: Sherry a Bennett
Phone: 4053605210

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses bank fees 756 dues & subscriptions 1,206 office exp 254 board expenses 2,718 software 6,907 merchant fees 442 law fair expenses 22,931 conferences 22,701 1,403 total 59,318”

Form 990-ez, Part II, Line 26

“Deferred revenue 16,929 19,840”

Form 990-ez, Part III

“The organization conducts educational conferences and regional activities for pre-law students, instructors and advisors.”

Form 990-ez, Part III, Line 31

“Annual conferences and caravans are conducted by the organization to provide educational opportunities for pre-law students, their instructors and their advisors.”

Raw XML Appendix143 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
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	JAMES STOBAUGH
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	4793171019
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	PO BOX 1997
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	RUSSELLVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	AR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	72811
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	172349
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	212125
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	81008
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	36865
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	850
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	172349
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	212125
IRS990EZ/GrossReceiptsAmt	0	97102
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	155420
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	192285
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	155420
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	192285
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	CHRIS RILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JAMES STOBAUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	KELLY KAVALIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	LOREN BERRYHILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	PRESIDENT-EL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	SECRETARY
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	59318
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	THE ORGANIZATION CONDUCTS EDUCATIONAL CONFERENCES AND REGIONAL ACTIVITIES FOR PRE-LAW STUDENTS, INSTRUCTORS AND ADVISORS.
IRS990EZ/PrintingPublicationsPostageAmt	0	69
IRS990EZ/ProgramServiceRevenueAmt	0	16094
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	ANNUAL CONFERENCES AND CARAVANS ARE CONDUCTED BY THE ORGANIZATION TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR PRE-LAW STUDENTS, THEIR INSTRUCTORS, AND THEIR ADVISORS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	ANNUAL CONFERENCES AND CARAVANS ARE CONDUCTED BY THE ORGANIZATION TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR PRE-LAW STUDENTS, THEIR INSTRUCTORS AND THEIR ADVISORS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	45632
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	1	5327
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	16929
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	19840
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	60237
IRS990EZ/TotalProgramServiceExpensesAmt	0	50959
IRS990EZ/TotalRevenueAmt	0	97102
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.SWAPLA.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	81008
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	1529
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	10620
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	3601
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	97058
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	16094
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	114442
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	130536
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00000
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	1.00000
IRS990ScheduleA/PublicSupportPY509Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal509Amt	0	227594
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	97102
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	115971
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	10620
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	3601
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	300
IRS990ScheduleA/Total509Grp/TotalAmt	0	227594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	97102
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	115971
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	10620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	3601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	300
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	227594
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES BANK FEES 756 DUES & SUBSCRIPTIONS 1,206 OFFICE EXP 254 BOARD EXPENSES 2,718 SOFTWARE 6,907 MERCHANT FEES 442 LAW FAIR EXPENSES 22,931 CONFERENCES 22,701 1,403 TOTAL 59,318
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	DEFERRED REVENUE 16,929 19,840
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	THE ORGANIZATION CONDUCTS EDUCATIONAL CONFERENCES AND REGIONAL ACTIVITIES FOR PRE-LAW STUDENTS, INSTRUCTORS AND ADVISORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	ANNUAL CONFERENCES AND CARAVANS ARE CONDUCTED BY THE ORGANIZATION TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR PRE-LAW STUDENTS, THEIR INSTRUCTORS AND THEIR ADVISORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JAMES STOBAUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	4793171019
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	SOUTHWEST ASSOC OF PRELAW ADVISORS
ReturnHeader/Filer/BusinessNameControlTxt	0	SOUT
ReturnHeader/Filer/EIN	0	800570640
ReturnHeader/Filer/PhoneNum	0	4793171019
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 1997
ReturnHeader/Filer/USAddress/CityNm	0	RUSSELLVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	AR
ReturnHeader/Filer/USAddress/ZIPCd	0	72811
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	994047395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	SHERRY A BENNETT CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	220 N PETERS AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	NORMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	73069
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4053605210
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	SHERRY A BENNETT
ReturnHeader/ReturnTs	0	2025-08-04T17:29:50-04:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024