Civic Intelligence

Los Angeles County Bar Association

EIN 95-0947340 • 501(c)6 • Los Angeles, CA

Profile

Meeting the professional needs of los angeles lawyers, and improving the administration of justice.

444 South Flower Street 2500Los Angeles, CA 90071

www.lacba.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.67x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.47x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

27th percentile

-1.4%

Higher net margin than 27% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$291,594

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

2nd percentile

-38%

Faster asset growth than 2% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-13%

Faster revenue growth than 10% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,826,060

Down $2,983,710 (-38%) from 2023

Liabilities

Down

$3,246,483

Down $3,064,895 (-49%) from 2023

Net Assets

Up

$1,579,577

Up $81,185 (+5.4%) from 2023

Revenue

Down

$6,966,935

Down $1,069,755 (-13%) from 2023

Expenses

Down

$7,062,796

Down $1,467,538 (-17%) from 2023

Net Income

Up

-$95,861

Up $397,783 (+81%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2010: $9,080,695Liabilities 2010: $2,886,024Net Assets 2010: $6,194,6712010Assets 2011: $8,136,980Liabilities 2011: $2,532,574Net Assets 2011: $5,604,4062011Assets 2012: $10,954,442Liabilities 2012: $5,108,273Net Assets 2012: $5,846,1692012Assets 2013: $12,686,506Liabilities 2013: $6,458,543Net Assets 2013: $6,227,9632013Assets 2014: $12,173,708Liabilities 2014: $6,170,395Net Assets 2014: $6,003,3132014Assets 2015: $12,021,913Liabilities 2015: $6,874,708Net Assets 2015: $5,147,2052015Assets 2016: $12,300,493Liabilities 2016: $7,506,604Net Assets 2016: $4,793,8892016Assets 2017: $7,679,030Liabilities 2017: $6,698,980Net Assets 2017: $980,0502017Assets 2018: $6,734,449Liabilities 2018: $6,730,751Net Assets 2018: $3,6982018Assets 2019: $6,351,617Liabilities 2019: $6,623,267Net Assets 2019: -$271,6502019Assets 2020: $7,045,431Liabilities 2020: $7,925,856Net Assets 2020: -$880,4252020Assets 2021: $6,931,708Liabilities 2021: $6,661,099Net Assets 2021: $270,6092021Assets 2022: $8,659,585Liabilities 2022: $6,687,586Net Assets 2022: $1,971,9992022Assets 2023: $7,809,770Liabilities 2023: $6,311,378Net Assets 2023: $1,498,3922023Assets 2024: $4,826,060Liabilities 2024: $3,246,483Net Assets 2024: $1,579,5772024

Highlighted filing

2024

Assets$4,826,060
Liabilities$3,246,483
Net Assets$1,579,577

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2010: $10,899,700Expenses 2010: $10,899,441Net Income 2010: $2592010Revenue 2011: $10,449,681Expenses 2011: $11,039,946Net Income 2011: -$590,2652011Expenses 2012: $10,832,1102012Revenue 2013: $10,701,002Expenses 2013: $10,883,497Net Income 2013: -$182,4952013Revenue 2014: $13,782,057Expenses 2014: $14,731,178Net Income 2014: -$949,1212014Revenue 2015: $11,175,458Expenses 2015: $10,894,794Net Income 2015: $280,6642015Revenue 2016: $11,389,731Expenses 2016: $11,331,148Net Income 2016: $58,5832016Revenue 2017: $12,019,684Expenses 2017: $11,185,059Net Income 2017: $834,6252017Revenue 2018: $11,241,757Expenses 2018: $11,625,255Net Income 2018: -$383,4982018Revenue 2019: $10,400,510Expenses 2019: $11,133,210Net Income 2019: -$732,7002019Revenue 2020: $8,704,678Expenses 2020: $9,169,236Net Income 2020: -$464,5582020Revenue 2021: $8,130,023Expenses 2021: $7,233,808Net Income 2021: $896,2152021Revenue 2022: $11,192,012Expenses 2022: $8,972,226Net Income 2022: $2,219,7862022Revenue 2023: $8,036,690Expenses 2023: $8,530,334Net Income 2023: -$493,6442023Revenue 2024: $6,966,935Expenses 2024: $7,062,796Net Income 2024: -$95,8612024

Highlighted filing

2024

Revenue$6,966,935
Expenses$7,062,796
Net Income-$95,861

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$3.25$1.58$6.97$7.06$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.81$6.31$1.50$8.04$8.53$0.49
2022Detailed filing. Detailed filing data is available for this year.$8.66$6.69$1.97$11.2$8.97$2.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.93$6.66$0.27$8.13$7.23$0.90
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.05$7.93$0.88$8.70$9.17$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.35$6.62$0.27$10.4$11.1$0.73
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.73$6.73$0.00$11.2$11.6$0.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.68$6.70$0.98$12.0$11.2$0.83
2016Detailed filing. Detailed filing data is available for this year.$12.3$7.51$4.79$11.4$11.3$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$6.87$5.15$11.2$10.9$0.28
2014Detailed filing. Detailed filing data is available for this year.$12.2$6.17$6.00$13.8$14.7$0.95
2013Detailed filing. Detailed filing data is available for this year.$12.7$6.46$6.23$10.7$10.9$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$5.11$5.85$10.8
2011Summary only. Only limited summary data is available for this year.$8.14$2.53$5.60$10.4$11.0$0.59
2010Summary only. Only limited summary data is available for this year.$9.08$2.89$6.19$10.9$10.9$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$8,882,097
Mission and Program Overview

Mission

Meeting the professional needs of los angeles lawyers, and improving the administration of justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,844,686$2,248,994▼ $1,595,692
Cash and Non-Interest-Bearing Accounts$1,405,363$1,008,447▼ $396,916
Pledges and Grants Receivable$1,165,540$403,265▼ $762,275
Land, Buildings, and Equipment, Net$446,725$348,386▼ $98,339
Accounts Receivable$382,112$221,250▼ $160,862
Prepaid Expenses and Deferred Charges$91,668$184,369▲ $92,701
Savings and Temporary Cash Investments$33,058$40,634▲ $7,576
Total Assets$7,809,770$4,826,060▼ $2,983,710
Other Assets Total$440,618$370,715▼ $69,903
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,369,265--
Deferred Revenue$1,408,483$1,197,839▼ $210,644
Unsecured Notes Loans Payable$886,505$841,230▼ $45,275
Other Liabilities$882,537$690,254▼ $192,283
Accounts Payable and Accrued Expenses$764,588$517,160▼ $247,428
Total Liabilities$6,311,378$3,246,483▼ $3,064,895
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,498,392$1,579,577▲ $81,185
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,498,392$1,579,577▲ $81,185
Total Liabilities and Net Assets / Fund Balance$7,809,770$4,826,060▼ $2,983,710

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$123,884$355,753$479,637
Leasehold Improvements$212,062$126,934$338,996
Equipment$12,440$3,919$16,359
Other Assets Org$333,619--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stanley S BisseyExecutive Director/secretaryFT$258,430$33,164$291,594
Glenn BenitzDirector of FinanceFT$190,796$18,181$208,977
Thomas WalshDirector Events, CLEFT$160,144$21,109$181,253
Karen Cofield BenjamenManager Finance,human ResourcesFT$131,033$18,011$149,044
Thomas HorneDirector Web ServicesFT$107,129$14,197$121,326
Vanessa VillagomezDirector of Administration & Strategic InitiativesFT$111,329$8,692$120,021

Board Members and Trustees

NameTitle
Harmony Roselina GbeBarristers/young Attorneys President
Claire-lise Y KutlayBarristers/young Attorneys President Elect
Kristen AdranImmediate Past President/t
Jeffrey MarguliesPresident-elect/trustee
Bahar SarvenazPresident/trustee
Jeff WestermanAssistant Vice President
Paula KaneAssistant Vice President
Theresa LeetsSenior Vice President/trus
Douglass NsilversteinVice President & Treasurer
Karina B StermanVice President of Diversity/trustee
Abbas HadjanTrustee
Angela a ZaninTrustee
Carolin K ShiningTrustee
Caroline VincentTrustee
Donna E KirknerTrustee
Eric AltoonTrustee
Esteban RodriguezTrustee
Jeffery J DaarTrustee
Lydia G LiberioTrustee
Michael FernTrustee
Michele B AndersonTrustee
Reema M El-amamyTrustee
Sarah Kelly-kilgoreTrustee
Sarah S BroomerTrustee
Shehnaz M BhujwalaTrustee
Stacle K NeroniTrustee
Taylor WagniereTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,228,318
Investment Income
$52,783
Other Revenue
$685,834
Change in Net Assets
$-95,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,950,526
Revenue Not Reported on Financial Statements
$16,409
Revenue Not Reported on Form 990
$177,046
Total Revenue per Audited Statements
$7,127,572
Total Revenue per Form 990
$6,966,935
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,623,284
Other Expenses$3,439,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,295,382
Current Officers, Directors, Trustees, and Key Employees---$681,824
Fees for Services Other---$465,957
Office Expenses---$461,805
Insurance---$429,995
Information Technology---$360,987
Other Employee Benefits---$340,965
Occupancy---$239,826
Payroll Taxes---$234,744
Depreciation Depletion---$137,059
Travel---$132,653
Pension Plan Contributions---$70,369
Conferences and Meetings---$54,513
Fees for Services Accounting---$32,376
Fees for Service Investment Mgmnt Fees---$16,409
Other Expenses---$12,567
All Other Expenses---$1,000
Advertising---$407
Total Functional Expenses$0$0$0$7,062,796

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,062,796
Expenses per Audited Statements$7,046,387
Total Expenses per Audited Statements$7,046,387
Expenses Not Reported on Financial Statements$16,409
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Settlement Liability$676,878
Due to Council for Justice$13,376
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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 6

The members of the organization comprise of lawyers, judges, law students, other legal professionals, and non-lawyers.

Form 990, Part VI, Section A, Line 8B

The organization does not have a committe with the authority to act on behalf of the board therefore, this question is not applicable to the organization.

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

The governing body of lacba is the board of trustees. The board has appropriately delegated the review responsibilities of the form 990 to multi level review by those departments within lacba that have sufficient expertise to provide meaningful review. That multi-level review consisted of circulation of the form 990 filing for review and comment to: the executive director the director of finance and senior accountants in the finance department - a copy of the complete form 990 is then provided to the sole member and board of directors before filing the form.

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

On an annual basis, lacba has a meeting where the board of trustees, officers and key employees are present, and a detailed presentation of lacba's written conflict of interest policy ("coi"), and each attendees responsibilities regarding that coi, is made. After that presentation and discussion, each attendee receives a coi certification form, is instructed to review any possible conflicts with their organization as necessary, and submit the appropriate disclosures and executed certification in a timely manner. Lacba's staff ensures that all necessary coi disclosures and certifications are collected and properly executed. If the president or executive director determines that a potential or actual conflict should be disclosed, the executive director is charged with effecting that disclosure, and any other enforcement deemed necessary.

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

The board of trustees, through its ad hoc compensation committee, approved the compensation for the chief executive officer using comparable data, independently, without the participation of the interested person. Form 990, part vi, section b, line 15b: the executive director approves the compensation of other department heads and key employees.

Form 990, Part VI, Section C, Line 19

Lacba makes its governing documents, conflict of interest policy, and financial statements available to its members. Some of this information is also available to the public through governmental operations.

Filing and Contact Details

Filer

Filer Name
Los Angeles County Bar Association
EIN
95-0947340
Phone
2136272727
Address
444 SOUTH FLOWER STREET 2500, LOS ANGELES, CA 90071

Signing Officer

Name
Stanley S Bissey
Title
Executive Director/secretary
Phone
2136272727
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stanley S Bissey
Formed
1878
Legal Domicile
CA
Voting Board Members
27
Independent Board Members
27
Employees
46
Volunteers
27

Preparer

Firm
Green Hasson & Janks Llp
Address
700 S FLOWER STREET SUITE 3300, LOS ANGELES, CA 90017
Preparer
Lizbeth G Nevarez
Phone
3108731600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Independent juvenile defender "provided service from january 1 2024 to june 30, 2024" (ceased operation under lacba as of july 1, 2024) indigent criminal defense appointments "provided service from january 1 2024 to june 30, 2024" (ceased operation under lacba as of july 1, 2024)

FORM 990, PART XII, LINE 2C:

No processes have changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Lacba recognizes the impact of tax positions in the financial statements if that position is more likely than not to be sustained on audit, based on the technical merits of the position. During the year ended december 31, 2024, lacba performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements or which might have an effect on its tax-exempt status.

Raw XML AppendixShowing 400 of 681 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT OF DIVERSITY/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSISTANT VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSISTANT VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7IMMEDIATE PAST PRESIDENT/T
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IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE DIRECTOR/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR EVENTS, CLE
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt30MANAGER FINANCE,HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR OF ADMINISTRATION & STRATEGIC INITIATIVES
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR WEB SERVICES
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