Denver Bar Association

“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.”

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

“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.”

“The tax form 990 is submitted to the board of trustees for their comments, and it is reviewed by the executive director, deputy executive director and finance director before it is filed.”

“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.”

“The executive director's compensation is determined by the joint management committee, which includes dba officers. They review performance, compare the executive director's compensation package to others in similar positions in the industry and decided 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.”

“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.”

“The association's employees are shared with the colorado bar association. The colorado bar association is the employer of record and common paymaster, and files all applicable employment tax returns. Accordingly, even though salaries and benefits are reported on the denver bar association's form 990, no employees are reported on part v line 2a (and part v line 2b is not applicable) as the salary and benefit amounts reported are allocated amounts from the colorado bar association.”

“Internet department 60,913. Section & committee 52,877. Committees 50,161. Public legal education 47,675. The docket - association newsletter/public relations 42,902. Miscellaneous 16,059. Governance 14,430. Postage and printing 5,296. Membership dues collection 4,511. Member parking 4,061. Telephone 3,771. Payroll service 1,955. Membership dues 1,403.”

“In connection with the commencement of a new lease in 2019, the association early-adopted the provisions of accounting standards update 2016-02, leases (topic 842). The provisions required the association to record a lease liability and related right-of-use asset, and interest on the liability and amortization on the right-of-use asset is charged to occupancy expense as rent.”

“This process has not changed.”