Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
EIN 95-2925287 • 501(c)6 • Laguna Hills, CA
Profile
Professional continuing education and legal trade association which attemps to improve the quality of legal representation by educating trial lawyers and other legal professionals.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 18.7% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Assets
Down$376,885
Down $24,763 (-6.2%) from 2022
Liabilities
Up$8,142
Up $404 (+5.2%) from 2022
Net Assets
Down$368,743
Down $25,167 (-6.4%) from 2022
Revenue
Up$797,782
Up $60,154 (+8.2%) from 2022
Expenses
Up$822,949
Up $156,715 (+24%) from 2022
Net Income
Down-$25,167
Down $96,561 (-135%) from 2022
Most recent year
2023 • Form 990Summary only. Only limited summary data is available for this year.
The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.
Professional continuing education and legal trade association which attemps to improve the quality of legal representation by educating trial lawyers and other legal professionals.
Professional continuing education and legal trade association which attempts to improve the quality of legal representation by educating trial lawyers and other legal professionals.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $322,516 | $393,910 | ▲ $71,394 |
| Savings and Temporary Cash Investments | $200,881 | $200,935 | ▲ $54 |
| Cash and Non-Interest-Bearing Accounts | $121,635 | $200,713 | ▲ $79,078 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $322,516 | $401,648 | ▲ $79,132 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $7,738 | - |
| Total Liabilities | $0 | $7,738 | ▲ $7,738 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $322,516 | $393,910 | ▲ $71,394 |
| Total Liabilities and Net Assets / Fund Balance | $322,516 | $401,648 | ▲ $79,132 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $3,265 | $3,265 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Janet Thornton | Executive Director | FT | $131,000 | $131,000 |
| Name | Title |
|---|---|
| Cynthia a Craig | Immediate Past President |
| Doug Vanderpool | President |
| Lindsey Aitken Campbell | President Elect |
| Whit Bertch | 1st Vice President |
| Aaron T Hicks | 2nd Vice President |
| Allegra Rineer | Board Member |
| Amanda Robinson | Board Member |
| Atticus Wegman | Board Member |
| B James Pantone | Board Member |
| Benjamin Ikuta | Board Member |
| Brooke Bove | Board Member |
| Christopher Andal | Board Member |
| Darren Campbell | Board Member |
| David Blain | Board Member |
| Edwin Hong | Board Member |
| Eileen Solis | Board Member |
| Geoff Rill | Board Member |
| Jason Argos | Board Member |
| Michael Berry | Board Member |
| Mohamed Eldessouky | Board Member |
| Nicholas Kohan | Board Member |
| Tom Antunovich | Board Member |
| Jonathan Dwork | Ex-officio Board |
| Garrett Chambers | Parliamentarian |
| Clare Lucich | Secretary |
| Michael Jeandron | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $475,350 |
| Salaries, Compensation, and Employee Benefits | $185,884 |
| Grants and Similar Amounts Paid | $5,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $131,000 |
| All Other Expenses | - | - | - | $77,612 |
| Other Salaries and Wages | - | - | - | $39,194 |
| Other Expenses | - | - | - | $33,462 |
| Occupancy | - | - | - | $21,888 |
| Payroll Taxes | - | - | - | $13,190 |
| Insurance | - | - | - | $8,253 |
| Grants to Domestic Orgs | - | - | - | $5,000 |
| Other Employee Benefits | - | - | - | $2,500 |
| Advertising | - | - | - | $1,773 |
| Fees for Services Accounting | - | - | - | $1,300 |
| Travel | - | - | - | $434 |
| Total Functional Expenses | $0 | $0 | $0 | $666,234 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Several of the board members are employed by the same law firms. From time to time, for business reasons, members of the board consult with one another regarding legal matters unrelated to the organization. Additionally, president elect lindsey aitken campbell is married to board member darren campbell.”
“The organization hires an independent professional executive director to manage day to day affairs of the organization and delegates specific authority to that person.”
“The organization is a membership organization.”
“Members of the organization annually elect members to the board of directors.”
“Members reserve the right to change the articles and bylaws. Most other decisions are delegated to the board of directors.”
“Minutes are not kept for committee meetings since any actions recommended by such committees must be approved by the board of directors.”
“The board of directors receives a copy of from 990 prior to it being filed, but delegates the review and approval process for form 990 to a selected group of board of directors members.”
“The association does not compensate its officers or board of directors. The organization's executive director was an employee and the board of directors used independent and comparability data in the determination of her compensation. Other employee compensation is determined by the executive director on behalf of the board of directors.”
“All documents required to be disclosed by the organization are available upon request at its offices.”
“Organization provides access to its documents at its offices upon request.”
“Credit card merchant fees 21,080. Board meeting expenses 20,486. Website 11,009. Event sponsorships 10,179. Office & event supplies 6,020. Utilities & communications 2,635. Payroll processing costs 1,653. Office equipment maintenance 1,637. Miscellaneous expenses 1,625. Membership dues 896. Postage 192. Office cleaning 150. Contractor 50.”
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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7738 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROFESSIONAL CONTINUING EDUCATION AND LEGAL TRADE ASSOCIATION WHICH ATTEMPTS TO IMPROVE THE QUALITY OF LEGAL REPRESENTATION BY EDUCATING TRIAL LAWYERS AND OTHER LEGAL PROFESSIONALS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1773 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 77612 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JANET THORNTON EXECUTIVE DIRECTOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9499169577 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 23412 MOULTON PARKWAY 135 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAGUNA HILLS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92653 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 200713 |
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| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 131000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 157621 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 5000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 53 |
| IRS990/CYOtherExpensesAmt | 0 | 475350 |
| IRS990/CYOtherRevenueAmt | 0 | 47008 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 532946 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 71394 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 185884 |
| IRS990/CYTotalExpensesAmt | 0 | 666234 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 737628 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | SEMINARS AND CONFERENCES FOR MEMBERS' MANDATORY CONTINUING PROFESSIONAL EDUCATION. AVERAGE MEETING ATTENDANCE IS 45 TO 60. THE PANDEMIC OF 2020 CAUSED SIGNIFICANT CONTRACTIONS AND RESTRICTIONS OF THESE NORMAL EVENTS. |
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| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1300 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JASON ARGOS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BENJAMIN IKUTA |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL BERRY |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DARREN CAMPBELL |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | CLARE LUCICH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DAVID BLAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | DOUG VANDERPOOL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | B JAMES PANTONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MICHAEL JEANDRON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | LINDSEY AITKEN CAMPBELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | GEOFF RILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | AARON T HICKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | ALLEGRA RINEER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | EDWIN HONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | EILEEN SOLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | MOHAMED ELDESSOUKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 24 | ATTICUS WEGMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 25 | AMANDA ROBINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 26 | JANET THORNTON |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 26 | 131000 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 24 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 26 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PARLIAMENTARIAN |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | 2ND VICE PRESIDENT |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 24 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 25 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 26 | EXECUTIVE DIRECTOR |
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| IRS990/OtherExpensesGrp/Desc | 2 | MEMBERSHIP EDUCATION EV |
| IRS990/OtherExpensesGrp/Desc | 3 | "GAVEL" JOURNAL PUBLICA |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | NEWSLETTER DISTRIBUTED QUARTERLY. INCLUDES ARTICLES ON HOW TO DO TRIAL LAW WORK, UPCOMING EVENTS, AND CURRENT LEGISLATION UPDATES. AVERAGE NUMBER OF COPIES PER ISSUE IS 750. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | MEETINGS FOR MEMBERS AND OTHERS TO BRING LEGAL COMMUNITY TOGETHER IN SOCIAL ARENA. AVERAGE ATTENDANCE IS 45 TO 60. THE PANDEMIC OF 2020 CAUSED SIGNIFICANT CONTRACTIONS AND RESTRICTIONS OF THESE NORMAL EVENTS. |
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| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION PRESENTS GRANTS TO U.S. ORGANIZATIONS AND INDIVIDUALS (SCHOLARSHIPS) FOR USE IN THE U.S. BASED UPON THE POLICIES OF THE ORGANIZATIONS RECEIVING THE GRANTS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SEVERAL OF THE BOARD MEMBERS ARE EMPLOYED BY THE SAME LAW FIRMS. FROM TIME TO TIME, FOR BUSINESS REASONS, MEMBERS OF THE BOARD CONSULT WITH ONE ANOTHER REGARDING LEGAL MATTERS UNRELATED TO THE ORGANIZATION. ADDITIONALLY, PRESIDENT ELECT LINDSEY AITKEN CAMPBELL IS MARRIED TO BOARD MEMBER DARREN CAMPBELL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HIRES AN INDEPENDENT PROFESSIONAL EXECUTIVE DIRECTOR TO MANAGE DAY TO DAY AFFAIRS OF THE ORGANIZATION AND DELEGATES SPECIFIC AUTHORITY TO THAT PERSON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS OF THE ORGANIZATION ANNUALLY ELECT MEMBERS TO THE BOARD OF DIRECTORS. |
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