Civic Intelligence

Colorado Bar Association

EIN 84-0468385 • 501(c)6 • Denver, CO

Profile

To advance the science of jurisprudence; to encourage the adoption of proper legislation; to advocate thorough and continuing legal education; to uphold the honor and integrity fo the bar; to cultivate cordial relations among the lawyers of colorado; to perpetuate the history of the profession and the memory of its members.

1900 Grant Street No 900Denver, CO 80203
Siviq Scores

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

Liabilities / Assets

53rd percentile

0.25x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.61x

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

501(c)6 • $10M-$25M nonprofits • Source year 2025

Net Margin

35th percentile

0.5%

Higher net margin than 35% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

21st percentile

$210,898

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2025

Asset Growth

14th percentile

-5.0%

Faster asset growth than 14% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-6.4%

Faster revenue growth than 14% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$10,474,960

Down $550,516 (-5.0%) from 2024

Liabilities

Down

$2,636,286

Down $573,941 (-18%) from 2024

Net Assets

Up

$7,838,674

Up $23,425 (+0.3%) from 2024

Revenue

Down

$4,339,002

Down $295,375 (-6.4%) from 2024

Expenses

Down

$4,315,577

Down $90,133 (-2.0%) from 2024

Net Income

Down

$23,425

Down $205,242 (-90%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $7,266,642Liabilities 2011: $2,277,034Net Assets 2011: $4,989,6082011Assets 2012: $7,153,343Liabilities 2012: $2,083,616Net Assets 2012: $5,069,7272012Assets 2013: $7,226,440Liabilities 2013: $2,127,582Net Assets 2013: $5,098,8582013Assets 2014: $7,342,263Liabilities 2014: $2,065,613Net Assets 2014: $5,276,6502014Assets 2015: $7,790,999Liabilities 2015: $2,294,430Net Assets 2015: $5,496,5692015Assets 2016: $8,167,616Liabilities 2016: $2,281,901Net Assets 2016: $5,885,7152016Assets 2017: $8,442,725Liabilities 2017: $2,240,091Net Assets 2017: $6,202,6342017Assets 2018: $9,000,709Liabilities 2018: $2,601,980Net Assets 2018: $6,398,7292018Assets 2019: $10,797,740Liabilities 2019: $4,105,151Net Assets 2019: $6,692,5892019Assets 2020: $10,868,412Liabilities 2020: $3,893,226Net Assets 2020: $6,975,1862020Assets 2021: $12,005,941Liabilities 2021: $3,602,035Net Assets 2021: $8,403,9062021Assets 2022: $9,855,453Liabilities 2022: $2,543,882Net Assets 2022: $7,311,5712022Assets 2023: $10,923,433Liabilities 2023: $3,336,851Net Assets 2023: $7,586,5822023Assets 2024: $11,025,476Liabilities 2024: $3,210,227Net Assets 2024: $7,815,2492024Assets 2025: $10,474,960Liabilities 2025: $2,636,286Net Assets 2025: $7,838,6742025

Highlighted filing

2025

Assets$10,474,960
Liabilities$2,636,286
Net Assets$7,838,674

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,577,1912011Revenue 2012: $3,642,831Expenses 2012: $3,562,712Net Income 2012: $80,1192012Expenses 2013: $3,654,6462013Revenue 2014: $3,791,550Expenses 2014: $3,613,758Net Income 2014: $177,7922014Revenue 2015: $3,905,306Expenses 2015: $3,685,387Net Income 2015: $219,9192015Revenue 2016: $4,047,934Expenses 2016: $3,658,788Net Income 2016: $389,1462016Revenue 2017: $4,071,660Expenses 2017: $3,754,741Net Income 2017: $316,9192017Revenue 2018: $4,152,891Expenses 2018: $3,956,796Net Income 2018: $196,0952018Revenue 2019: $4,599,291Expenses 2019: $4,305,431Net Income 2019: $293,8602019Revenue 2020: $4,223,122Expenses 2020: $3,940,525Net Income 2020: $282,5972020Revenue 2021: $5,337,778Expenses 2021: $3,909,058Net Income 2021: $1,428,7202021Revenue 2022: $3,112,067Expenses 2022: $4,204,402Net Income 2022: -$1,092,3352022Revenue 2023: $4,471,235Expenses 2023: $4,196,224Net Income 2023: $275,0112023Revenue 2024: $4,634,377Expenses 2024: $4,405,710Net Income 2024: $228,6672024Revenue 2025: $4,339,002Expenses 2025: $4,315,577Net Income 2025: $23,4252025

Highlighted filing

2025

Revenue$4,339,002
Expenses$4,315,577
Net Income$23,425

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$2.64$7.84$4.34$4.32$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$3.21$7.82$4.63$4.41$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$3.34$7.59$4.47$4.20$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.86$2.54$7.31$3.11$4.20$1.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$3.60$8.40$5.34$3.91$1.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$3.89$6.98$4.22$3.94$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.8$4.11$6.69$4.60$4.31$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.00$2.60$6.40$4.15$3.96$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.44$2.24$6.20$4.07$3.75$0.32
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.17$2.28$5.89$4.05$3.66$0.39
2015Detailed filing. Detailed filing data is available for this year.$7.79$2.29$5.50$3.91$3.69$0.22
2014Detailed filing. Detailed filing data is available for this year.$7.34$2.07$5.28$3.79$3.61$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.23$2.13$5.10$3.65
2012Summary only. Only limited summary data is available for this year.$7.15$2.08$5.07$3.64$3.56$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.27$2.28$4.99$3.58
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 13, 2015
Return Version
2014v5.0
Gross Receipts
$3,905,306
Mission and Program Overview

Mission

To advance the science of jurisprudence; to encourage the adoption of proper legislation; to advocate thorough and continuing legal education; to uphold the honor and integrity of the bar; to cultivate cordial relations among the lawyers of colorado; to perpetuate the history of the profession and the memory of its members.

To advance the science of jurisprudence; to encourage the adoption of proper legislation; to advocate thorough and continuing legal education; to uphold the honor and integrity fo the bar; to cultivate cordial relations among the lawyers of colorado; to perpetuate the history of the profession and the memory of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,590,064$5,783,672▲ $193,608
Cash and Non-Interest-Bearing Accounts$1,360,718$1,780,173▲ $419,455
Accounts Receivable$78,876$73,468▼ $5,408
Land, Buildings, and Equipment, Net$66,144$70,257▲ $4,113
Prepaid Expenses and Deferred Charges$68,039$66,873▼ $1,166
Total Assets$7,342,263$7,790,999▲ $448,736
Other Assets Total$178,422$16,556▼ $161,866
Liabilities
Deferred Revenue$1,370,440$1,577,480▲ $207,040
Other Liabilities$631,674$574,846▼ $56,828
Accounts Payable and Accrued Expenses$63,499$142,104▲ $78,605
Total Liabilities$2,065,613$2,294,430▲ $228,817
Net Assets / Fund Balance
Unrestricted Net Assets$5,270,430$5,496,569▲ $226,139
Temporarily Rstr Net Assets$6,220$0▼ $6,220
Total Net Assets Fund Balance$5,276,650$5,496,569▲ $219,919
Total Liabilities and Net Assets / Fund Balance$7,342,263$7,790,999▲ $448,736

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$70,257$890,582$960,839
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles C TurnerPast Executive Director - Retired Dec. 2014PT$130,721$115,353$246,074
Charles C TurnerPast Executive Director - Retired De-$130,721$29,227$159,948
Gregory MartinDeputy Executive DirectorPT$95,492$23,148$118,640
Janet BauerFinance DirectorPT$45,377$42,117$87,494

Board Members and Trustees

NameTitle
Charles F GarciaImmediate Past President
Loren M BrownPresident
Patricia M JarzobskiPresident-elect
Lloyd QuesenberrySenior Vice President
Anton V DworakVice President
Benjamin E CurrierVice President
Eric D MusselmanVice President
John M MontgomeryVice President
Michelle B FergusonVice President
Rodney D FouracreVice President
Patrick FlahertyExecutive Director - Started Jan. 2015
Bonnie SchrinerCouncil Member
Janet S DrakeCouncil Member
Kristen a CarusoCouncil Member
Mariana VielmaCouncil Member
Nicole M BlackCouncil Member
Olympia Z FayCouncil Member
Sarah M ClarkCouncil Member
Sarah a Steinbeck AdelsonCouncil Member
Virjinia V KoultchitzkaCouncil Member
Mary Jo GrossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,865,062
Program Service Revenue
$713,857
Investment Income
$35,018
Other Revenue
$291,369
Change in Net Assets
$219,919

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,905,306
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,905,306
Total Revenue per Form 990
$3,905,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,066,416
Salaries, Compensation, and Employee Benefits$618,971
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$1,352,144
Other Salaries and Wages---$245,585
Occupancy---$235,683
Current Officers, Directors, Trustees, and Key Employees---$225,550
Other Expenses---$212,437
Other Employee Benefits---$116,951
Fees for Services Other---$58,537
Information Technology---$49,990
Office Expenses---$39,724
Payroll Taxes---$30,885
Depreciation Depletion---$27,823
Insurance---$22,381
Fees for Services Accounting---$11,800
Fees for Services Legal---$200
Total Functional Expenses$0$0$0$3,685,387

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,685,387
Total Expenses per Audited Statements$3,685,387
Total Expenses per Form 990$3,685,387
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

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$72,900
Total Nondeductible Lobbying and Political Cost$72,900
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Local Bar Associations$469,681
Accrued Retirement Benefits and Other Compensation$92,739
Tenant Improvement Allowance$12,426
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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

Board of governors are selected as representatives of the local bar associations or other affiliate specialty bar associations. The board members are lawyers and many have business relationships with other lawyers or law firms and some have family member in the legal profession. The possibility of family or business relationships exists for many of our board members 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 its 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 members are selected to represent their local bar association or one of the affiliate specialty bar associations.

Form 990, Part VI, Section B, Line 10B

Local and specialty bar associations can request to be affiliated with the cba. They are given seats on the board in accordance with the by-laws. All local and specialty bars are independent from the cba and manage their own affairs without restrictions or input from the cba.

Form 990, Part VI, Section B, Line 11

Copies of the 990 are provided to the cba executive council before it is filed for their review. The rest of the bog can request a copy.

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

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

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is determined by the joint management committee, which includes cba officers. They review performance, compare the executive director's compensation package to others in similar possitions 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 cba website. The minutes of bog meetings, polices and financial statements are posted to the members' part of the cba website. The 990 is available at the association office upon request.

Filing and Contact Details

Filer

Filer Name
Colorado Bar Association
EIN
84-0468385
Phone
3038601112
Address
1900 GRANT STREET NO 900, DENVER, CO 80203

Signing Officer

Name
Gregory Martin
Title
Deputy Executive Director
Phone
3038601115
Signed
2015-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Martin
Formed
1897
Legal Domicile
Co
Voting Board Members
154
Independent Board Members
154
Employees
0
Volunteers
0

Preparer

Firm
Fortner Bayens Levkulich & Garrison
Address
1580 LINCOLN STREET SUITE 700, DENVER, CO 80203
Preparer
Daniel C Dibella CPA
Phone
3032966033
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Special programs 206,645. Communications and membership 185,076. Special committees 175,849. Access to justice and local bar relations 153,726. Law office management and risk management 147,577. Public legal education 137,310. Legislative 127,821. Casemaker 93,251. Governance 81,095. Member dues collection 23,449. Colorado attorney general program 6,220. Member parking 5,246. Dues to outside organizations 3,622. Payroll services 3,227. Miscellaneous expenses 2,030.

Part XI, Line 2C

This process has not changed from the prior year.

Raw XML AppendixShowing 400 of 579 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivityOrMissionDesc0TO ADVANCE THE SCIENCE OF JURISPRUDENCE; TO ENCOURAGE THE ADOPTION OF PROPER LEGISLATION; TO ADVOCATE THOROUGH AND CONTINUING LEGAL EDUCATION; TO UPHOLD THE HONOR AND INTEGRITY FO THE BAR; TO CULTIVATE CORDIAL RELATIONS AMONG THE LAWYERS OF COLORADO; TO PERPETUATE THE HISTORY OF THE PROFESSION AND THE MEMORY OF ITS MEMBERS.
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IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES C TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm1PATRICK FLAHERTY
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLES F GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm3KRISTEN A CARUSO
IRS990/Form990PartVIISectionAGrp/PersonNm4SARAH M CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm5OLYMPIA Z FAY
IRS990/Form990PartVIISectionAGrp/PersonNm6LLOYD QUESENBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm7LOREN M BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm8BENJAMIN E CURRIER
IRS990/Form990PartVIISectionAGrp/PersonNm9ANTON V DWORAK
IRS990/Form990PartVIISectionAGrp/PersonNm10MICHELLE B FERGUSON
IRS990/Form990PartVIISectionAGrp/PersonNm11RODNEY D FOURACRE
IRS990/Form990PartVIISectionAGrp/PersonNm12JOHN M MONTGOMERY
IRS990/Form990PartVIISectionAGrp/PersonNm13ERIC D MUSSELMAN
IRS990/Form990PartVIISectionAGrp/PersonNm14NICOLE M BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm15JANET S DRAKE
IRS990/Form990PartVIISectionAGrp/PersonNm16VIRJINIA V KOULTCHITZKA
IRS990/Form990PartVIISectionAGrp/PersonNm17BONNIE SCHRINER
IRS990/Form990PartVIISectionAGrp/PersonNm18SARAH A STEINBECK ADELSON
IRS990/Form990PartVIISectionAGrp/PersonNm19MARIANA VIELMA
IRS990/Form990PartVIISectionAGrp/PersonNm20MARY JO GROSS
IRS990/Form990PartVIISectionAGrp/PersonNm21PATRICIA M JARZOBSKI
IRS990/Form990PartVIISectionAGrp/PersonNm22GREGORY MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm23JANET BAUER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST EXECUTIVE DIRECTOR - RETIRED DEC. 2014
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR - STARTED JAN. 2015
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SENIOR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16COUNCIL MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt19COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt22DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23FINANCE DIRECTOR
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IRS990/MissionDesc0TO ADVANCE THE SCIENCE OF JURISPRUDENCE; TO ENCOURAGE THE ADOPTION OF PROPER LEGISLATION; TO ADVOCATE THOROUGH AND CONTINUING LEGAL EDUCATION; TO UPHOLD THE HONOR AND INTEGRITY FO THE BAR; TO CULTIVATE CORDIAL RELATIONS AMONG THE LAWYERS OF COLORADO; TO PERPETUATE THE HISTORY OF THE PROFESSION AND THE MEMORY OF ITS MEMBERS.
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IRS990/OtherExpensesGrp/Desc1THE COLORADO LAWYER PER
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IRS990/OtherExpensesGrp/Desc3TECHNOLOGY AND INTERNET
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IRS990/ProgSrvcAccomActy2Grp/Desc0COBAR.ORG WEBSITE- PROVIDES MEMBERS WITH LEGAL RESOURCES TO IMPROVE THEIR PRACTICES AND TO MORE EFFECTIVELY PRACTICE LAW.
IRS990/ProgSrvcAccomActy3Grp/Desc0LAW PRACTICE MANAGEMENT- ANOTHER SOURCE OF INFORMATION TO HELP LAWYERS USE TECHNOLOGY EFFECTIVELY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PUBLIC RELATIONS- WORK WITH STATE AND LOCAL MEDIA OUTLETS TO HELP THE GENERAL PUBLIC UNDERSTAND THE LEGAL SYSTEM AND THE ROLE LAWYERS IN THE SYSTEM.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED RETIREMENT BENEFITS AND OTHER COMPENSATION
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