Civic Intelligence

Fresno County Bar Association

990 • Fiscal year 2017 • EIN 94-1590692

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

1221 Van Ness AveFresno, CA 93721

(559) 264-2619

Siviq Scores

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

Liabilities / Assets

66th percentile

0.04x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

69th percentile

0.04x

Higher debt load relative to revenue than 69% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

21st percentile

-15%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-16%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$318,199

Down $55,207 (-15%) from 2016

Net Assets

Down

$304,241

Down $57,484 (-16%) from 2016

Liabilities

Up

$13,958

Up $2,277 (+19%) from 2016

Revenue

Down

$349,118

Down $67,165 (-16%) from 2016

Expenses

Down

$406,602

Down $4,564 (-1.1%) from 2016

Net Income

Down

-$57,484

Down $62,601 (-1223%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $361,585Liabilities 2010: $9,419Net Assets 2010: $352,1662010Assets 2011: $379,806Liabilities 2011: $6,949Net Assets 2011: $372,8572011Assets 2012: $357,651Liabilities 2012: $10,596Net Assets 2012: $347,0552012Assets 2013: $363,673Liabilities 2013: $9,853Net Assets 2013: $353,8202013Assets 2014: $317,547Liabilities 2014: $10,827Net Assets 2014: $306,7202014Assets 2015: $367,402Liabilities 2015: $10,794Net Assets 2015: $356,6082015Assets 2016: $373,406Liabilities 2016: $11,681Net Assets 2016: $361,7252016Assets 2017: $318,199Liabilities 2017: $13,958Net Assets 2017: $304,2412017Assets 2018: $354,762Liabilities 2018: $7,398Net Assets 2018: $347,3642018Assets 2019: $473,618Liabilities 2019: $8,978Net Assets 2019: $464,6402019Assets 2020: $473,489Liabilities 2020: $8,597Net Assets 2020: $464,8922020Assets 2021: $521,666Liabilities 2021: $36,307Net Assets 2021: $485,3592021Assets 2022: $482,873Liabilities 2022: $9,658Net Assets 2022: $473,2152022Assets 2023: $437,672Liabilities 2023: $11,000Net Assets 2023: $426,6722023Assets 2024: $403,070Liabilities 2024: $10,394Net Assets 2024: $392,6762024

Highlighted filing

2017

Assets$318,199
Liabilities$13,958
Net Assets$304,241

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $399,4112010Revenue 2011: $417,185Expenses 2011: $396,494Net Income 2011: $20,6912011Revenue 2012: $391,639Expenses 2012: $417,441Net Income 2012: -$25,8022012Revenue 2013: $391,593Expenses 2013: $384,828Net Income 2013: $6,7652013Revenue 2014: $423,618Expenses 2014: $470,718Net Income 2014: -$47,1002014Revenue 2015: $445,501Expenses 2015: $395,613Net Income 2015: $49,8882015Revenue 2016: $416,283Expenses 2016: $411,166Net Income 2016: $5,1172016Revenue 2017: $349,118Expenses 2017: $406,602Net Income 2017: -$57,4842017Revenue 2018: $386,411Expenses 2018: $343,288Net Income 2018: $43,1232018Revenue 2019: $506,257Expenses 2019: $388,981Net Income 2019: $117,2762019Revenue 2020: $294,865Expenses 2020: $294,613Net Income 2020: $2522020Revenue 2021: $312,649Expenses 2021: $292,182Net Income 2021: $20,4672021Revenue 2022: $322,428Expenses 2022: $334,572Net Income 2022: -$12,1442022Revenue 2023: $383,653Expenses 2023: $430,196Net Income 2023: -$46,5432023Revenue 2024: $365,970Expenses 2024: $412,216Net Income 2024: -$46,2462024

Highlighted filing

2017

Revenue$349,118
Expenses$406,602
Net Income-$57,484
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.2
Gross Receipts
$349,118
Mission and Program Overview

Mission

A business league having common interest in law, the purpose of which is to promote interest in law and not engaged in a regular business of a kind ordinarily carried on for profit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$361,725$304,241▼ $57,484
Savings and Temporary Cash Investments$232,030$222,108▼ $9,922
Cash and Non-Interest-Bearing Accounts$127,728$88,242▼ $39,486
Land, Buildings, and Equipment, Net-$2,910-
Prepaid Expenses and Deferred Charges$3,728$2,878▼ $850
Accounts Receivable$9,920$2,061▼ $7,859
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$373,406$318,199▼ $55,207
Other Assets Total-$0-
Liabilities
Other Liabilities$11,681$13,958▲ $2,277
Total Liabilities$11,681$13,958▲ $2,277
Net Assets / Fund Balance
Total Net Assets Fund Balance$361,725$304,241▼ $57,484
Total Liabilities and Net Assets / Fund Balance$373,406$318,199▼ $55,207

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,910$44,571$47,481
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mart OllerPast President
Adam StirrupPresident
Hal BolenPresident Elect
Deborah CoeVice President
Austin Bert Ewell IiiDirector
Cheryl L BrownsDirector
Cristina Jelladian-buchnerDirector
Elizabeth DiazDirector
Hagop BedoyanDirector
Michael S HelsleyDirector
Nathan PowellDirector
Robert OliverDirector
Sabrina AshjianDirector
William E MccomasDirector
Brian TatarianAsst Treasurer
Megan K CrosbiePres Young Lawy
Victoria BernhardtSecretary
Melody HawkinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$349,045
Investment Income
$73
Other Revenue
$0
Change in Net Assets
$-57,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,371
Salaries, Compensation, and Employee Benefits$179,446
Grants and Similar Amounts Paid$10,785
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$152,676
Conferences and Meetings---$43,064
All Other Expenses---$28,150
Occupancy---$23,550
Advertising---$19,590
Insurance---$15,802
Payroll Taxes---$14,158
Grants to Domestic Orgs---$10,785
Fees for Services Accounting---$10,100
Other Expenses---$9,836
Other Employee Benefits---$7,220
Pension Plan Contributions---$5,392
Office Expenses---$4,262
Travel---$1,059
Fees for Services Other---$1,010
Depreciation Depletion---$108
Total Functional Expenses$0$0$0$406,602
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Centrl Valley Comm FoundationFresno, CA--$10,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$6,908
Pension Payable$5,392
Security Deposit$1,250
401k Employee$408
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 provided to the governing board upon request.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Fresno County Bar Association
EIN
94-1590692
Phone
5592642619
Address
1221 VAN NESS AVE, FRESNO, CA 93721

Signing Officer

Name
Anita Martinez
Title
Executive Director
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
6

Preparer

Firm
Arakelian Accountancy Corporation
Address
7575 N PALM AVE STE 205, FRESNO, CA 93711-5505
Preparer
Gordon Saito CPA
Phone
5594324383
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt015802
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt073
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt073
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt044571
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02910
IRS990/LandBldgEquipCostOrOtherBssAmt047481
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A BUSINESS LEAGUE HAVING COMMON INTEREST IN LAW, THE PURPOSE OF WHICH IS TO PROMOTE INTEREST IN LAW AND NOT ENGAGED IN A REGULAR BUSINESS OF A KIND ORDINARILY CARRIED ON FOR PROFIT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0361725
IRS990/NetAssetsOrFundBalancesEOYAmt0304241
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0-5499
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt023550
IRS990/OfficeExpensesGrp/TotalAmt04262
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07220
IRS990/OtherExpensesGrp/Desc0BAR BULLETIN
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/TotalAmt029596
IRS990/OtherExpensesGrp/TotalAmt115159
IRS990/OtherExpensesGrp/TotalAmt215085
IRS990/OtherExpensesGrp/TotalAmt39836
IRS990/OtherLiabilitiesGrp/BOYAmt011681
IRS990/OtherLiabilitiesGrp/EOYAmt013958
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0152676
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt014158
IRS990/PensionPlanContributionsGrp/TotalAmt05392
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03728
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02878
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ARBITRATION, FORWARD FEES
IRS990/ProgramServiceRevenueGrp/Desc1ATTORNEY REFERRAL SERVICE
IRS990/ProgramServiceRevenueGrp/Desc2BAR BULLETIN
IRS990/ProgramServiceRevenueGrp/Desc3DINNER, BANQUETS, ETC.
IRS990/ProgramServiceRevenueGrp/Desc4Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0103316
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130305
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt246024
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0103316
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229813
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt346024
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4136162
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt029813
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1136162
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt02125
IRS990/PYInvestmentIncomeAmt078
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0238634
IRS990/PYProgramServiceRevenueAmt0416205
IRS990/PYRevenuesLessExpensesAmt05117
IRS990/PYSalariesCompEmpBnftPaidAmt0170407
IRS990/PYTotalExpensesAmt0411166
IRS990/PYTotalRevenueAmt0416283
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-57484
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0349118
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0361725
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0304241
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0232030
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0222108
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02910
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044571
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt047481
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0408
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16908
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25392
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0401K EMPLOYEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PENSION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02910
IRS990ScheduleD/TotalLiabilityAmt013958
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CENTRL VALLEY COMM FOUNDATION
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05260 N PALM SUITE 122
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FRESNO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd093704
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTING OF FUNDS AND DONATIONS BASED ON DONEE'S SPECIFIC USE OF THE FUNDS MADE KNOWN TO THE ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PROVIDED TO THE GOVERNING BOARD UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.03$0.10$3.93$3.66$4.12$0.46
2023Detailed filing. Detailed filing data is available for this year.$4.38$0.11$4.27$3.84$4.30$0.47
2022Detailed filing. Detailed filing data is available for this year.$4.83$0.10$4.73$3.22$3.35$0.12
2021Detailed filing. Detailed filing data is available for this year.$5.22$0.36$4.85$3.13$2.92$0.20
2020Detailed filing. Detailed filing data is available for this year.$4.73$0.09$4.65$2.95$2.95$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.74$0.09$4.65$5.06$3.89$1.17
2018Detailed filing. Detailed filing data is available for this year.$3.55$0.07$3.47$3.86$3.43$0.43
2017Detailed filing. Detailed filing data is available for this year.$3.18$0.14$3.04$3.49$4.07$0.57
2016Detailed filing. Detailed filing data is available for this year.$3.73$0.12$3.62$4.16$4.11$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.67$0.11$3.57$4.46$3.96$0.50
2014Detailed filing. Detailed filing data is available for this year.$3.18$0.11$3.07$4.24$4.71$0.47
2013Detailed filing. Detailed filing data is available for this year.$3.64$0.10$3.54$3.92$3.85$0.07
2012Summary only. Only limited summary data is available for this year.$3.58$0.11$3.47$3.92$4.17$0.26
2011Summary only. Only limited summary data is available for this year.$3.80$0.07$3.73$4.17$3.96$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.09$3.52$3.99