Civic Intelligence

Denver Bar Association

EIN 84-0389860 • 501(c)6 • Denver, CO

Profile

To promote justice, its administration, and its availability to all sectors of society; to support and assist the membership in the delivery of legal services; to uphold the honor and dignity of the bar, and foster respect for the legal profession; to encourage a thorough and ongoing legal education; to promote prompt and efficient dispute resolution; to cultivate good relations among all lawyers of denver; to perpetuate the history and tradition of the profession.

1290 Broadway 1700Denver, CO 80203

www.denbar.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.45x

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

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.62x

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

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

23rd percentile

-4.1%

Higher net margin than 23% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

72nd percentile

$210,898

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

14th percentile

-10%

Faster asset growth than 14% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-0.2%

Faster revenue growth than 32% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$2,176,761

Down $244,890 (-10%) from 2024

Liabilities

Down

$972,810

Down $180,344 (-16%) from 2024

Net Assets

Down

$1,203,951

Down $64,546 (-5.1%) from 2024

Operations
Liabilities / Revenue87th percentileNet Margin23rd percentile

Revenue

Down

$1,580,157

Down $3,774 (-0.2%) from 2024

Expenses

Down

$1,644,703

Down $123,844 (-7.0%) from 2024

Net Income

Up

-$64,546

Up $120,070 (+65%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,708,752Liabilities 2011: $455,334Net Assets 2011: $1,253,4182011Assets 2012: $1,851,010Liabilities 2012: $432,612Net Assets 2012: $1,418,3982012Assets 2013: $1,994,117Liabilities 2013: $429,263Net Assets 2013: $1,564,8542013Assets 2014: $2,015,559Liabilities 2014: $368,400Net Assets 2014: $1,647,1592014Assets 2015: $2,092,474Liabilities 2015: $434,603Net Assets 2015: $1,657,8712015Assets 2016: $2,144,654Liabilities 2016: $489,144Net Assets 2016: $1,655,5102016Assets 2017: $2,209,518Liabilities 2017: $512,635Net Assets 2017: $1,696,8832017Assets 2018: $2,378,362Liabilities 2018: $698,603Net Assets 2018: $1,679,7592018Assets 2019: $3,217,007Liabilities 2019: $1,519,509Net Assets 2019: $1,697,4982019Assets 2020: $3,112,606Liabilities 2020: $1,419,801Net Assets 2020: $1,692,8052020Assets 2021: $3,119,943Liabilities 2021: $1,376,558Net Assets 2021: $1,743,3852021Assets 2022: $2,588,711Liabilities 2022: $1,049,805Net Assets 2022: $1,538,9062022Assets 2023: $2,660,291Liabilities 2023: $1,207,178Net Assets 2023: $1,453,1132023Assets 2024: $2,421,651Liabilities 2024: $1,153,154Net Assets 2024: $1,268,4972024Assets 2025: $2,176,761Liabilities 2025: $972,810Net Assets 2025: $1,203,9512025

Highlighted filing

2025

Assets$2,176,761
Liabilities$972,810
Net Assets$1,203,951
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,116,9002011Expenses 2012: $1,401,6262012Expenses 2013: $1,409,2412013Revenue 2014: $1,535,455Expenses 2014: $1,453,150Net Income 2014: $82,3052014Revenue 2015: $1,523,850Expenses 2015: $1,513,138Net Income 2015: $10,7122015Revenue 2016: $1,479,721Expenses 2016: $1,482,082Net Income 2016: -$2,3612016Revenue 2017: $1,543,373Expenses 2017: $1,502,000Net Income 2017: $41,3732017Revenue 2018: $1,423,950Expenses 2018: $1,441,074Net Income 2018: -$17,1242018Revenue 2019: $1,504,774Expenses 2019: $1,487,035Net Income 2019: $17,7392019Revenue 2020: $1,406,172Expenses 2020: $1,410,865Net Income 2020: -$4,6932020Revenue 2021: $1,609,405Expenses 2021: $1,558,825Net Income 2021: $50,5802021Revenue 2022: $1,456,248Expenses 2022: $1,660,727Net Income 2022: -$204,4792022Revenue 2023: $1,562,004Expenses 2023: $1,633,066Net Income 2023: -$71,0622023Revenue 2024: $1,583,931Expenses 2024: $1,768,547Net Income 2024: -$184,6162024Revenue 2025: $1,580,157Expenses 2025: $1,644,703Net Income 2025: -$64,5462025

Highlighted filing

2025

Revenue$1,580,157
Expenses$1,644,703
Net Income-$64,546
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,176,761
Liabilities
$972,810
Net assets
$1,203,951
Revenue
$1,580,157
Expenses
$1,644,703
Net income
-$64,546
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.97$1.20$1.58$1.64$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$1.15$1.27$1.58$1.77$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$1.21$1.45$1.56$1.63$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$1.05$1.54$1.46$1.66$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$1.38$1.74$1.61$1.56$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$1.42$1.69$1.41$1.41$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$1.52$1.70$1.50$1.49$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.70$1.68$1.42$1.44$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.51$1.70$1.54$1.50$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.49$1.66$1.48$1.48$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.09$0.43$1.66$1.52$1.51$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.02$0.37$1.65$1.54$1.45$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.43$1.56$1.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.43$1.42$1.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.46$1.25$1.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$1,580,157
Mission and Program Overview

Mission

To promote justice, its administration, and its availability to all sectors of society; to support and assist the membership in the delivery of legal services; to uphold the honor and dignity of the bar, and foster respect for the legal profession; to encourage a thorough and ongoing legal education; to promote prompt and efficient dispute resolution; to cultivate good relations among all lawyers of denver; to perpetuate the history and tradition of the profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$939,231$638,812▼ $300,419
Land, Buildings, and Equipment, Net$652,528$566,819▼ $85,709
Cash and Non-Interest-Bearing Accounts$320,306$474,640▲ $154,334
Savings and Temporary Cash Investments$382,291$454,653▲ $72,362
Accounts Receivable$110,183$33,093▼ $77,090
Prepaid Expenses and Deferred Charges$17,112$8,744▼ $8,368
Total Assets$2,421,651$2,176,761▼ $244,890
Liabilities
Other Liabilities$670,800$588,773▼ $82,027
Deferred Revenue$376,946$297,706▼ $79,240
Accounts Payable and Accrued Expenses$105,408$86,331▼ $19,077
Total Liabilities$1,153,154$972,810▼ $180,344
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,268,497$1,203,951▼ $64,546
Total Net Assets Fund Balance$1,268,497$1,203,951▼ $64,546
Total Liabilities and Net Assets / Fund Balance$2,421,651$2,176,761▼ $244,890

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$380,927$285,314-
Equipment$44,346$692,894-
Leasehold Improvements$141,546$167,279-
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy SreenenSection & Committee DirectorPT$22,332$109,820$132,152
Brooke ThomasonCommunications DirectorPT$38,385$91,723$130,108
Toni-anne NunezFormer Pro Bono Programming DirectorPT$59,683$11,544$71,227
Amy LarsonFormer Exec. DirectorPT$58,919$8,568$67,487
Margaret HaywoodFormer Membership DirectorPT$33,483$4,289$37,772
Imelda RevelesInformation Technology DirectorPT$29,696$5,115$34,811
Lori KrupskeFinance DirectorPT$24,560$4,407$28,967
Nicoal SperrazzaExecutive DirectorPT$4,135$8,788$12,923

Board Members and Trustees

NameTitle
Annie MartinezImmediate Past-president
Danae KinnettPresident
John LeePresident-elect
Mitch Reed1st Vice President
Jovanni Allen2nd Vice President
Adam EspinosaTrustee
David MillerTrustee
Jaycey DehoyosTrustee
Jim FoggTrustee
Josh BerryTrustee
Otto HilbertTrustee
Rabea TaylorTrustee
Richard MurrayTrustee
Ryan StevensTrustee
Stephanie McconkieTrustee
Tripp LakeTrustee
Tyler GriffinTrustee
Andrew RubinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,199,210
Program Service Revenue
$234,599
Investment Income
$102,933
Other Revenue
$43,415
Change in Net Assets
$-64,546

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,580,157
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,580,157
Total Revenue per Form 990
$1,580,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,495,345
Salaries, Compensation, and Employee Benefits$149,358
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$243,272
Other Salaries and Wages---$115,899
Other Expenses---$104,911
Occupancy---$97,574
Information Technology---$65,645
Fees for Services Other---$43,936
Depreciation Depletion---$39,491
Insurance---$13,197
Other Employee Benefits---$12,756
Payroll Taxes---$10,808
Pension Plan Contributions---$9,895
Fees for Services Accounting---$8,316
Office Expenses---$4,192
Fees for Services Legal---$2,133
Total Functional Expenses$0$0$0$1,644,703

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,644,703
Total Expenses per Audited Statements$1,644,703
Total Expenses per Form 990$1,644,703
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
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability Payable$588,773
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 2

“The trustees are lawyers and many have business relationships with other lawyers or law firms and some have family members in the legal profession. The possibility of family or business relationships exists for our trustees and is not disclosed unless it rises to the level of a conflict of interest as outlined in our policy.”

Form 990, Part VI, Section A, Line 6

“The association has members since the organization's primary purpose is to provide support to its members, who are part of the legal community.”

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

“Board of trustees members are selected from the legal community by a nominating committee. The association members can nominate candidates by petition as outlined in the by-laws.”

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

“Copies of the 990 are provided to the board of trustees before it is filed for their review.”

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

“The policy requires ongoing disclosure when a conflict arises. Compliance is self reporting, trustees are reminded annually of the obligation to report conflicts of interest.”

Form 990, Part VI, Section B, Line 15

“The executive director's compensation is determined by the colorado bar association and denver bar association members of the joint management committee of the denver bar association, colorado bar association and continuing legal education (d.b.a. Cba/cle), which includes denver bar association officers. They review performance, compare the executive director's compensation package to others in similar positions in the industry and decide annually the current year's compensation package. This is documented by letter to the executive director. All other key employees' salaries are determined by the executive director.”

Form 990, Part VI, Section C, Line 19

“The organization governing documents are on the public part of the dba website. The minutes of trustees' meetings, polices and financial statements are posted to the members' part of the dba website. The 990 is available at the association office upon request.”

Filing and Contact Details

Filer

Filer Name
Denver Bar Association
EIN
84-0389860
Phone
3038601115
Address
1290 BROADWAY 1700, DENVER, CO 80203

Signing Officer

Name
Nicoal Sperrazza
Title
Executive Director
Phone
3038601115
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicoal Sperrazza
Formed
1891
Legal Domicile
Co
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
0

Preparer

Firm
Fortner Bayens Pc
Address
1580 N LINCOLN ST STE 700, DENVER, CO 80203
Preparer
Daniel C Dibella CPA
Phone
3032966033
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Membership 85,131. Committees 64,027. Section & committee 35,906. Governance 24,595. Telephone/internet/email 18,198. Public legal education 8,990. Miscellaneous general and administrative 6,425.”

Part XI, Line 2C

“This process has not changed.”

Raw XML AppendixShowing 400 of 676 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/ActivityOrMissionDesc0TO PROMOTE JUSTICE, ITS ADMINISTRATION, AND ITS AVAILABILITY TO ALL SECTORS OF SOCIETY; TO SUPPORT AND ASSIST THE MEMBERSHIP IN THE DELIVERY OF LEGAL SERVICES; TO UPHOLD THE HONOR AND DIGNITY OF THE BAR, AND FOSTER RESPECT FOR THE LEGAL PROFESSION; TO ENCOURAGE A THOROUGH AND ONGOING LEGAL EDUCATION; TO PROMOTE PROMPT AND EFFICIENT DISPUTE RESOLUTION; TO CULTIVATE GOOD RELATIONS AMONG ALL LAWYERS OF DENVER; TO PERPETUATE THE HISTORY AND TRADITION OF THE PROFESSION.
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