Civic Intelligence

Pima County Bar Association

990 • Fiscal year 2022 • EIN 86-6080642

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 17, 2023

177 N Church Ave Ste 101Tucson, AZ 85701-1117

(520) 301-5376

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.15x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

48th percentile

1.6%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

95th percentile

$95,165

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

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

Asset Growth

38th percentile

-5.2%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

43rd percentile

4.9%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Down

$236,819

Down $13,036 (-5.2%) from 2021

Net Assets

Up

$170,210

Up $6,704 (+4.1%) from 2021

Liabilities

Down

$66,609

Down $19,740 (-23%) from 2021

Revenue

Up

$432,180

Up $20,117 (+4.9%) from 2021

Expenses

Up

$425,476

Up $9,701 (+2.3%) from 2021

Net Income

Up

$6,704

Up $10,416 (+281%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $240,855Liabilities 2011: $49,652Net Assets 2011: $191,2032011Assets 2012: $260,492Liabilities 2012: $86,403Net Assets 2012: $174,0892012Assets 2013: $254,790Liabilities 2013: $105,985Net Assets 2013: $148,8052013Assets 2014: $255,961Liabilities 2014: $106,292Net Assets 2014: $149,6692014Assets 2015: $225,557Liabilities 2015: $66,083Net Assets 2015: $159,4742015Assets 2016: $212,716Liabilities 2016: $43,250Net Assets 2016: $169,4662016Assets 2017: $233,469Liabilities 2017: $43,105Net Assets 2017: $190,3642017Assets 2018: $239,821Liabilities 2018: $57,462Net Assets 2018: $182,3592018Assets 2019: $242,784Liabilities 2019: $68,992Net Assets 2019: $173,7922019Assets 2020: $238,314Liabilities 2020: $71,096Net Assets 2020: $167,2182020Assets 2021: $249,855Liabilities 2021: $86,349Net Assets 2021: $163,5062021Assets 2022: $236,819Liabilities 2022: $66,609Net Assets 2022: $170,2102022Assets 2023: $224,788Liabilities 2023: $92,251Net Assets 2023: $132,5372023Assets 2024: $169,605Liabilities 2024: $56,840Net Assets 2024: $112,7652024

Highlighted filing

2022

Assets$236,819
Liabilities$66,609
Net Assets$170,210

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $342,537Expenses 2011: $377,142Net Income 2011: -$34,6052011Expenses 2012: $394,2032012Revenue 2013: $381,262Expenses 2013: $406,546Net Income 2013: -$25,2842013Revenue 2014: $423,270Expenses 2014: $422,406Net Income 2014: $8642014Revenue 2015: $434,590Expenses 2015: $422,220Net Income 2015: $12,3702015Revenue 2016: $439,747Expenses 2016: $429,755Net Income 2016: $9,9922016Revenue 2017: $444,903Expenses 2017: $424,005Net Income 2017: $20,8982017Revenue 2018: $427,405Expenses 2018: $435,410Net Income 2018: -$8,0052018Revenue 2019: $446,367Expenses 2019: $454,934Net Income 2019: -$8,5672019Revenue 2020: $398,185Expenses 2020: $404,759Net Income 2020: -$6,5742020Revenue 2021: $412,063Expenses 2021: $415,775Net Income 2021: -$3,7122021Revenue 2022: $432,180Expenses 2022: $425,476Net Income 2022: $6,7042022Revenue 2023: $440,801Expenses 2023: $462,564Net Income 2023: -$21,7632023Revenue 2024: $410,464Expenses 2024: $390,706Net Income 2024: $19,7582024

Highlighted filing

2022

Revenue$432,180
Expenses$425,476
Net Income$6,704
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 17, 2023
Return Version
2022v5.0
Gross Receipts
$432,180
Mission and Program Overview

Mission

The pima county bar association is to provide service and leadership to the public and to the profession, to provide to all people of pima county access to and awareness of the law, and to promote respect for and satisfaction in the legal profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$163,506$170,210▲ $6,704
Investments in Publicly Traded Securities$184,203$164,788▼ $19,415
Land, Buildings, and Equipment, Net$42,600$42,600→ $0
Cash and Non-Interest-Bearing Accounts$23,052$29,431▲ $6,379
Total Assets$249,855$236,819▼ $13,036
Liabilities
Deferred Revenue$27,670$39,187▲ $11,517
Other Liabilities$44,849$17,804▼ $27,045
Grants Payable$10,245$5,208▼ $5,037
Accounts Payable and Accrued Expenses$3,585$4,410▲ $825
Total Liabilities$86,349$66,609▼ $19,740
Net Assets / Fund Balance
Total Net Assets Fund Balance$163,506$170,210▲ $6,704
Total Liabilities and Net Assets / Fund Balance$249,855$236,819▼ $13,036

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,600--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan TrenthanExecutive DirectorFT$79,140$16,025$95,165

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$130,893
Program Service Revenue
$283,256
Investment Income
$7,996
Other Revenue
$10,035
Change in Net Assets
$6,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$246,362
Other Expenses$179,114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$191,575
Occupancy---$46,226
Other Employee Benefits---$36,265
Office Expenses---$36,262
Payroll Taxes---$18,522
Conferences and Meetings---$18,383
Other Expenses$16,970--$16,970
All Other Expenses---$14,020
Information Technology---$11,125
Fees for Services Accounting---$4,248
Insurance---$3,801
Fees for Service Investment Mgmnt Fees---$175
Total Functional Expenses$0$0$0$425,476
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unrealized Loss on Investments$17,804
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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 governing body review Part VI line 11

Copy of the associations 990 is presented at a board meeting and any interested board members may review along with the treasurer and executive director before the return is filed.

Governing documents etc available to public Part VI line 19

Documents are avilable to the public per a written request to see a copy of the 990 filing.

Filing and Contact Details

Filer

Filer Name
Pima County Bar Association
EIN
86-6080642
Address
177 N CHURCH AVE STE 101, TUCSON, AZ 85701-1117

Signing Officer

Name
Joseph Ezzo
Title
President
Phone
5206238258
Signed
2023-04-17
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Az
Voting Board Members
22
Independent Board Members
22
Employees
7
Volunteers
24

Preparer

Firm
William P Gill Jr PC
Address
PO BOX 1190, Sahuarita, AZ 85629
Preparer
William P Gill Jr
Phone
5203015376
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt20PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt23TREASURER
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IRS990/Form990TFiledInd0true
IRS990/FormationYr01974
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt022
IRS990/GrantsPayableGrp/BOYAmt010245
IRS990/GrantsPayableGrp/EOYAmt05208
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0432180
IRS990/GrossSalesOfInventoryAmt010035
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt011125
IRS990/InsuranceGrp/TotalAmt03801
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07996
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07996
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0184203
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0164788
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt042600
IRS990/LandBldgEquipBasisNetGrp/EOYAmt042600
IRS990/LandBldgEquipCostOrOtherBssAmt042600
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0130893
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PIMA COUNTY BAR ASSOCIATION IS TO PROVIDE SERVICE AND LEADERSHIP TO THE PUBLIC AND TO THE PROFESSION, TO PROVIDE TO ALL PEOPLE OF PIMA COUNTY ACCESS TO AND AWARENESS OF THE LAW, AND TO PROMOTE RESPECT FOR AND SATISFACTION IN THE LEGAL PROFESSION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0163506
IRS990/NetAssetsOrFundBalancesEOYAmt0170210
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt010035
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt010035
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt046226
IRS990/OfficeExpensesGrp/TotalAmt036262
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt036265
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1CONTINUING LEGAL EDUCATION
IRS990/OtherExpensesGrp/Desc2YOUNG LAWYERS PROGRAM
IRS990/OtherExpensesGrp/Desc3LAWYERS REFERRAL SERVICE
IRS990/OtherExpensesGrp/ProgramServicesAmt09809
IRS990/OtherExpensesGrp/ProgramServicesAmt16378
IRS990/OtherExpensesGrp/ProgramServicesAmt211717
IRS990/OtherExpensesGrp/ProgramServicesAmt316970
IRS990/OtherExpensesGrp/TotalAmt09809
IRS990/OtherExpensesGrp/TotalAmt16378
IRS990/OtherExpensesGrp/TotalAmt211717
IRS990/OtherExpensesGrp/TotalAmt316970
IRS990/OtherLiabilitiesGrp/BOYAmt044849
IRS990/OtherLiabilitiesGrp/EOYAmt017804
IRS990/OtherSalariesAndWagesGrp/TotalAmt0191575
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt018522
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/BusinessCd1511120
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3511140
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0LAWYERS REFERRAL SERVIC
IRS990/ProgramServiceRevenueGrp/Desc1THE WRIT
IRS990/ProgramServiceRevenueGrp/Desc2CONTINUED LEGAL EDUCATI
IRS990/ProgramServiceRevenueGrp/Desc3MEMBER DIRECTORY
IRS990/ProgramServiceRevenueGrp/Desc4SPONSORSHIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0178717
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt137208
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt248451
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0178717
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt237208
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt448451
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt016505
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt12375
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0140648
IRS990/PYInvestmentIncomeAmt010793
IRS990/PYOtherExpensesAmt0166644
IRS990/PYOtherRevenueAmt010934
IRS990/PYProgramServiceRevenueAmt0249688
IRS990/PYRevenuesLessExpensesAmt0-3712
IRS990/PYSalariesCompEmpBnftPaidAmt0249131
IRS990/PYTotalExpensesAmt0415775
IRS990/PYTotalRevenueAmt0412063
IRS990/ReconcilationRevenueExpnssAmt06704
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0163506
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0170210
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt042600
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt042600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017804
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNREALIZED LOSS ON INVESTMENTS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042600
IRS990ScheduleD/TotalLiabilityAmt017804
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF THE ASSOCIATIONS 990 IS PRESENTED AT A BOARD MEETING AND ANY INTERESTED BOARD MEMBERS MAY REVIEW ALONG WITH THE TREASURER AND EXECUTIVE DIRECTOR BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVILABLE TO THE PUBLIC PER A WRITTEN REQUEST TO SEE A COPY OF THE 990 FILING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

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.$1.70$0.57$1.13$4.10$3.91$0.20
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.92$1.33$4.41$4.63$0.22
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.67$1.70$4.32$4.25$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.50$0.86$1.64$4.12$4.16$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.38$0.71$1.67$3.98$4.05$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.43$0.69$1.74$4.46$4.55$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.40$0.57$1.82$4.27$4.35$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.33$0.43$1.90$4.45$4.24$0.21
2016Detailed filing. Detailed filing data is available for this year.$2.13$0.43$1.69$4.40$4.30$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.26$0.66$1.59$4.35$4.22$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.56$1.06$1.50$4.23$4.22$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.55$1.06$1.49$3.81$4.07$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.86$1.74$3.94
2011Summary only. Only limited summary data is available for this year.$2.41$0.50$1.91$3.43$3.77$0.35