Civic Intelligence

Beverly Hills Bar Association

EIN 95-2100022 • 501(c)6 • Beverly Hills, CA

Profile

The mission of the beverly hills bar association is to serve our members, lead our profession and to advocate for justice in our community.

9420 Wilshire Blvd B100Beverly Hills, CA 90212

www.bhba.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.49x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.42x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

83rd percentile

20%

Higher net margin than 83% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

18%

Faster asset growth than 79% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

82nd percentile

23%

Faster revenue growth than 82% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Up

$2,190,880

Up $323,795 (+17%) from 2024

Liabilities

Down

$1,066,102

Down $27,749 (-2.5%) from 2024

Net Assets

Up

$1,124,778

Up $351,544 (+45%) from 2024

Revenue

Up

$2,512,817

Up $561,364 (+29%) from 2024

Expenses

Up

$2,009,078

Up $263,219 (+15%) from 2024

Net Income

Up

$503,739

Up $298,145 (+145%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $919,849Liabilities 2010: $813,756Net Assets 2010: $106,0932010Assets 2011: $1,102,452Liabilities 2011: $956,593Net Assets 2011: $145,8592011Assets 2012: $2,055,786Liabilities 2012: $1,875,440Net Assets 2012: $180,3462012Assets 2013: $2,285,400Liabilities 2013: $2,192,566Net Assets 2013: $92,8342013Assets 2014: $2,195,609Liabilities 2014: $2,168,148Net Assets 2014: $27,4612014Assets 2015: $2,109,898Liabilities 2015: $2,007,290Net Assets 2015: $102,6082015Assets 2016: $1,661,061Liabilities 2016: $1,540,182Net Assets 2016: $120,8792016Assets 2017: $1,282,868Liabilities 2017: $1,322,507Net Assets 2017: -$39,6392017Assets 2018: $1,120,209Liabilities 2018: $1,281,229Net Assets 2018: -$161,0202018Assets 2019: $969,743Liabilities 2019: $1,429,503Net Assets 2019: -$459,7602019Assets 2020: $1,087,696Liabilities 2020: $1,592,939Net Assets 2020: -$505,2432020Assets 2021: $1,390,057Liabilities 2021: $1,718,777Net Assets 2021: -$328,7202021Assets 2022: $1,173,458Liabilities 2022: $957,754Net Assets 2022: $215,7042022Assets 2023: $1,581,136Liabilities 2023: $1,013,302Net Assets 2023: $567,8342023Assets 2024: $1,867,085Liabilities 2024: $1,093,851Net Assets 2024: $773,2342024Assets 2025: $2,190,880Liabilities 2025: $1,066,102Net Assets 2025: $1,124,7782025

Highlighted filing

2025

Assets$2,190,880
Liabilities$1,066,102
Net Assets$1,124,778

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,718,9982010Expenses 2011: $1,882,8262011Expenses 2012: $2,382,3762012Expenses 2013: $2,532,1602013Revenue 2014: $2,367,492Expenses 2014: $2,432,865Net Income 2014: -$65,3732014Revenue 2015: $2,369,775Expenses 2015: $2,294,628Net Income 2015: $75,1472015Revenue 2016: $2,328,198Expenses 2016: $2,309,927Net Income 2016: $18,2712016Revenue 2017: $2,330,476Expenses 2017: $2,490,994Net Income 2017: -$160,5182017Revenue 2018: $2,140,682Expenses 2018: $2,262,063Net Income 2018: -$121,3812018Revenue 2019: $1,824,957Expenses 2019: $2,156,620Net Income 2019: -$331,6632019Revenue 2020: $1,428,445Expenses 2020: $1,359,796Net Income 2020: $68,6492020Revenue 2021: $1,054,695Expenses 2021: $894,852Net Income 2021: $159,8432021Revenue 2022: $1,805,802Expenses 2022: $1,261,078Net Income 2022: $544,7242022Revenue 2023: $1,651,401Expenses 2023: $1,299,271Net Income 2023: $352,1302023Revenue 2024: $1,951,453Expenses 2024: $1,745,859Net Income 2024: $205,5942024Revenue 2025: $2,512,817Expenses 2025: $2,009,078Net Income 2025: $503,7392025

Highlighted filing

2025

Revenue$2,512,817
Expenses$2,009,078
Net Income$503,739

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.19$1.07$1.12$2.51$2.01$0.50
2024Detailed filing. Detailed filing data is available for this year.$1.87$1.09$0.77$1.95$1.75$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.58$1.01$0.57$1.65$1.30$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.96$0.22$1.81$1.26$0.54
2021Detailed filing. Detailed filing data is available for this year.$1.39$1.72$0.33$1.05$0.89$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.09$1.59$0.51$1.43$1.36$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.97$1.43$0.46$1.82$2.16$0.33
2018Detailed filing. Detailed filing data is available for this year.$1.12$1.28$0.16$2.14$2.26$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.28$1.32$0.04$2.33$2.49$0.16
2016Summary only. Only limited summary data is available for this year.$1.66$1.54$0.12$2.33$2.31$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.11$2.01$0.10$2.37$2.29$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.20$2.17$0.03$2.37$2.43$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$2.19$0.09$2.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$1.88$0.18$2.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.96$0.15$1.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.81$0.11$1.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 12, 2026
Return Version
2024v5.1
Gross Receipts
$2,512,817
Mission and Program Overview

Mission

The mission of the beverly hills bar association is to serve our members, lead our profession and to advocate for justice in our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,136,603$1,927,233▲ $790,630
Pledges and Grants Receivable$180,664$138,951▼ $41,713
Land, Buildings, and Equipment, Net$76,125$73,741▼ $2,384
Prepaid Expenses and Deferred Charges$101,742$39,900▼ $61,842
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$1,867,085$2,190,880▲ $323,795
Other Assets Total$371,951$11,055▼ $360,896
Liabilities
Mortgage Notes Payable Secured by Investment Property$464,075$451,791▼ $12,284
Deferred Revenue$504,442$446,245▼ $58,197
Accounts Payable and Accrued Expenses$65,929$87,915▲ $21,986
Other Liabilities$59,405$80,151▲ $20,746
Total Liabilities$1,093,851$1,066,102▼ $27,749
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$773,234$1,124,778▲ $351,544
Total Net Assets Fund Balance$773,234$1,124,778▲ $351,544
Total Liabilities and Net Assets / Fund Balance$1,867,085$2,190,880▲ $323,795

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$72,766$134,618$207,384
Equipment$975$48,339$49,314
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Belinda MacauleyExecutive Director and CEOFT$207,426$36,905$244,331
Genna KluchnikovChief Operating OfficerFT$140,769$24,751$165,520
Alla PolicastroDirector of Education and Professional DevelopmentFT$108,963$3,157$112,120

Board Members and Trustees

NameTitle
Rume DiamreyanBarristers President
Alexander Rufus-isaacsBhba Immediate Past President & Bhbf President (thru 04/2025)
Nadira T ImamPresident & Bhbf President
Anthony D StormPresident-elect
Alphonse ProvinzianoVice President
Richard D KaplanAba Delegate
Elizabeth C MoellerDean, Ucla School of Law
COMM'R KENDRA THOMASGovernor
Erin L GreyGovernor
Hon Halim Dhanidina RetGovernor
Jeffrey S KravitzGovernor
Jinna KangGovernor
Lauren O YoungmanGovernor
Limor MojdehiazadGovernor
Lorena N VazquezGovernor
Margo BouchetGovernor
Max GoossenGovernor
Michael G FreedmanGovernor
Michele F L WeissGovernor
Nia WahlGovernor
Rachael C KogenGovernor
Ron ReitshteinGovernor
Rudolph F LehrerGovernor
Stephen J WeaverGovernor
Tiffiny FoxGovernor
Hon Eric P HarmonJudicial Ex Officio
Hon Esther P KimJudicial Ex Officio
Hon James E BlancarteJudicial Ex Officio
Hon Mary Lou VillarJudicial Ex Officio
Mathew S RosengartSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,260,482
Program Service Revenue
$1,082,925
Investment Income
$49,918
Other Revenue
$119,492
Change in Net Assets
$503,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,190,424
Other Expenses$808,826
Grants and Similar Amounts Paid$9,828
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$540,939
Current Officers, Directors, Trustees, and Key Employees---$449,481
Conferences and Meetings---$369,025
Other Employee Benefits---$90,133
Information Technology---$89,624
Payroll Taxes---$72,332
Advertising---$69,929
Depreciation Depletion---$48,339
Fees for Services Legal---$40,887
Pension Plan Contributions---$37,539
Occupancy---$22,716
Office Expenses---$21,879
Insurance---$16,517
Fees for Services Accounting---$13,684
Interest---$12,664
Grants to Domestic Orgs---$9,828
Travel---$8,227
Other Expenses---$7,676
Total Functional Expenses$0$0$0$2,009,078
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$80,151
Payroll Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 2 Family/business relationships amongst interested persons

RON REITSHTEIN, LAUREN YOUNGMAN AND JINNA KANG - Business relationship

Form 990, Part VI, Line 6 Classes of members or stockholders

The organization has the following classes of membership only regular members in good standing on the record date shall be entitled to vote on any matter with respect to membership vote and elect members of the board of governors regular member any of the following persons may apply to become a regular member (a) a practicing lawyer who is admitted to practice before the supreme court of the state of california or the highest court of any other state within the united states or within the district of columbia, (b) a judicial officer, including judge, administrative law judge, magistrate, magistrate judge, or full time commissioner, sitting in any state or federal court or agency in the county of los angeles, or a judicial officer now retired (c) a full time member of the faculty, or dean, of any law school within the county of los angeles accredited by the committee of bar examiners of the state of california associate member any of the following persons may apply to become an associate member (a) a person who has substantially retired from the practice of law which practice would qualify him or her as a regular member (b) a person who has entered law school during his or her enrollment and for a period of seven months following graduation ("student member") (c) other persons, including but not limited to paralegals, other professionals, or those interested in the activities of the association honorary member a person distinguished for eminence in the law or other notable public service related thereto may be elected to honorary membership by vote of the board of governors of the corporation.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Regular members of the board must approve any change to the bylaws which would affect the minimum or maximum number of governors, materially and adversely affect the voting rights of the members, or any other change, which under law, requires membership action.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Prior to filing the return with the irs, a draft of the completed form 990 is reviewed and approved by the organization's management. Once approved by management, a copy of form 990 is available upon request to the organization's board of governors.

Form 990, Part VI, Line 12C Conflict of interest policy

The organization requires all interested person to complete a conflict of interest form on an annual basis. This form encourages disclosure of any conflicts that occur between the organization and the interested person. The chief executive officer monitors and reviews the responses to determine whether a conflict is required to be disclosed. If a board member has a conflict, they will be required to abstain from voting an issue related to the conflict.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

A compensation committee makes compensation recommendations after reviewing performance as well as compensation history of the position and of comparable positions at similar organizations; the board of directors approves the chief executive officer's compensation and documents its decisions in a contractual agreement.

Form 990, Part VI, Line 19 Required documents available to the public

Governing documents, conflict of interest policies, and financial statements are not required disclosures pursuant to internal revenue code(irc) section 6104. These documents are not available to the public at this time.

Form 990, Part VIII, Line 11D Other Miscellaneous Revenue

ALL OTHER REVENUE - Total Revenue: 395, Related or Exempt Function Revenue: 395, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Beverly Hills Bar Association
EIN
95-2100022
Phone
3106012422
Address
9420 WILSHIRE BLVD B100, BEVERLY HILLS, CA 90212

Signing Officer

Name
Belinda Macauley
Title
Executive Director
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Formed
1931
Legal Domicile
CA
Voting Board Members
30
Independent Board Members
30
Employees
0
Volunteers
55

Preparer

Firm
Bdo USA
Address
221 N WALL STREET SUITE 400, SPOKANE, WA 99201-0611
Preparer
Matthew Frerker
Phone
5097478095
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3 Significant changes in program services

The organization discontinued operations of Personnel Referral Service, Inc., a separate and wholly owned entity. The entity ceased operations on 2/28/2025.

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

BAD DEBTS - -152195; Total - -152195;

Form 990, Part XII, Line 2C

The audit oversight committee has not changed its process since the prior year.

Raw XML AppendixShowing 400 of 646 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.

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IRS990/ActivityOrMissionDesc0THE MISSION OF THE BEVERLY HILLS BAR ASSOCIATION IS TO SERVE OUR MEMBERS, LEAD OUR PROFESSION AND TO ADVOCATE FOR JUSTICE IN OUR COMMUNITY.
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IRS990/Desc0BEVERLY HILLS BAR ASSOCIATION AND BEVERLY HILLS BAR ASSOCIATION PERSONNEL REFERRAL SERVICE, INC., COLLECTIVELY, ARE DEFINED AS "THE ASSOCIATION." THE ASSOCIATION IS A NATIONALLY RECOGNIZED MAJOR METROPOLITAN BAR ASSOCIATION BASED IN BEVERLY HILLS, CALIFORNIA, AND SERVES MORE THAN 60,000 LAWYERS PRIMARILY IN CALIFORNIA. THE MISSION OF THE ASSOCIATION IS TO SERVE ITS MEMBERS, TO LEAD ITS PROFESSION, AND TO ADVOCATE FOR JUSTICE IN ITS COMMUNITY. TO THESE ENDS, THE ASSOCIATION OPERATES THE FOLLOWING PROGRAMS: MEMBERSHIP ACTIVITIES THIS PROGRAM FOCUSES PRIMARILY ON PROVIDING MANDATORY CONTINUING LEGAL EDUCATION ("MCLE") COURSES FOR ATTORNEYS IN MORE THAN 45 SUBSTANTIVE LAW PRACTICE AREAS, ALMOST ALL OF WHICH ARE PRESENTED AS LIVE WEBCASTS PER YEAR. THE ASSOCIATION ALSO MAINTAINS MCLE RECORDS FOR ATTENDEES OF ASSOCIATION EDUCATION PROGRAMS AND MAINTAINS A RECAP OF THE MCLE PROGRAMS ATTORNEYS ATTEND ON AN ANNUAL BASIS. MEMBERS MAY IMPROVE THEIR LEADERSHIP SKILLS THROUGH PARTICIPATION IN SECTION EXECUTIVE COMMITTEES AND THE BOARD OF GOVERNORS. MEMBERS MAY ALSO TAKE ADVANTAGE OF A RANGE OF MEMBER BENEFITS AND SERVICES, INCLUDING [GENNA] SUITABLE FOR LEGAL PRACTITIONERS RANGING FROM SOLE PRACTITIONERS TO LARGE FIRMS, LEGAL RESEARCH SERVICES, AND MORE. THESE MEMBER BENEFIT AGREEMENTS, ALONG WITH EVENT AND SECTION SPONSORSHIPS, INCREASE REVENUES FOR THE ASSOCIATION. THE ASSOCIATION OFFERS IN-PERSON NETWORKING OPPORTUNITIES FOR ITS MEMBERS TO BUILD THEIR PROFESSIONAL PROFILE, INCREASE REFERRAL OPPORTUNITIES, AND EXPAND THEIR PERSONAL NETWORKS. THESE NETWORKING OPPORTUNITIES ARE TYPICALLY SPONSORED AND THOSE SPONSORSHIPS INCREASE REVENUE FOR THE ASSOCIATION. PUBLIC SERVICE ACTIVITIES THE ASSOCIATION SPONSORS A NUMBER OF PUBLIC SERVICE ACTIVITIES, INCLUDING: - THE ROXBURY PARK LEGAL CLINIC, A FREE MONTHLY WORKSHOP WHERE THE PUBLIC CAN CONSULT WITH ATTORNEYS. - PRO BONO OPPORTUNITIES TO PROVIDE FREE LEGAL AID TO THOSE IN NEED. CONTINUING EDUCATION PROGRAMS THROUGH THIS PROGRAM, MEMBERS ARE ABLE TO FULFILL THE STATE BAR-MANDATED REQUIREMENTS FOR CONTINUING LEGAL EDUCATION. EACH YEAR, MORE THAN 400 STATE BAR-APPROVED COURSES ARE OFFERED ON LEADING-EDGE TOPICS OF INTEREST IN EACH PRACTICE AREA. BARRISTERS' ACTIVITIES THE BARRISTERS PROGRAM IS AN IMPORTANT RESOURCE FOR NEWER ATTORNEYS (UNDER AGE THIRTY-SEVEN OR PRACTICING TEN YEARS OR LESS). THIS PROGRAM INCLUDES COMMUNITY OUTREACH ACTIVITIES AND SOCIAL EVENTS GEARED TOWARD LAW STUDENTS AND NEW ATTORNEYS. LAWYER'S FEE ARBITRATION THE ASSOCIATION OPERATES ONE OF ONLY TWO STATE BAR-APPROVED MANDATORY FEE ARBITRATION PROGRAMS SERVICING LOS ANGELES COUNTY. ATTORNEYS ARE TRAINED TO SERVE AS MEDIATORS OR ARBITRATORS FOR ATTORNEY-CLIENT FEE DISPUTES. PARTICIPANTS PROVIDE A VALUABLE SERVICE WHILE GAINING NEUTRAL EXPERIENCE. PLACEMENT SERVICES THE PERSONNEL REFERRAL SERVICE PROVIDES SCREENED AND TESTED PERMANENT AND TEMPORARY LEGAL SECRETARIES AND OTHER SUPPORT PERSONNEL.
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IRS990/Form990PartVIISectionAGrp/TitleTxt24ABA DELEGATE
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IRS990/Form990PartVIISectionAGrp/TitleTxt26GOVERNOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt29GOVERNOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt31CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR OF EDUCATION AND PROFESSIONAL DEVELOPMENT
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