Civic Intelligence

Armenian Bar Association

EIN 95-4229031 • 501(c)3 • Los Angeles, CA

Profile

Provide pro bono services and legal education and sponsor programs to promote democracy and rule of law.

PO Box 29111Los Angeles, CA 90029

www.armenianbar.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

69th percentile

13%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.2%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$961,364

Up $112,680 (+13%) from 2023

Liabilities

Down

$0

Down $1,190 (-100%) from 2023

Net Assets

Up

$961,364

Up $113,870 (+13%) from 2023

Revenue

Up

$349,822

Up $23,436 (+7.2%) from 2023

Expenses

Up

$235,952

Up $193,372 (+454%) from 2023

Net Income

Down

$113,870

Down $169,936 (-60%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $40,345Liabilities 2011: $892Net Assets 2011: $39,4532011Assets 2012: $38,464Liabilities 2012: $1,035Net Assets 2012: $37,4292012Assets 2013: $106,639Liabilities 2013: $0Net Assets 2013: $106,6392013Assets 2014: $134,534Liabilities 2014: $214Net Assets 2014: $134,3202014Assets 2015: $187,359Liabilities 2015: $10,954Net Assets 2015: $176,4052015Assets 2016: $207,221Liabilities 2016: $343Net Assets 2016: $206,8782016Assets 2017: $238,594Liabilities 2017: $0Net Assets 2017: $238,5942017Assets 2018: $304,248Liabilities 2018: $0Net Assets 2018: $304,2482018Assets 2019: $399,576Liabilities 2019: $0Net Assets 2019: $399,5762019Assets 2020: $447,638Liabilities 2020: $0Net Assets 2020: $447,6382020Assets 2021: $346,723Liabilities 2021: $1,919Net Assets 2021: $344,8042021Assets 2023: $848,684Liabilities 2023: $1,190Net Assets 2023: $847,4942023Assets 2024: $961,364Liabilities 2024: $0Net Assets 2024: $961,3642024

Highlighted filing

2024

Assets$961,364
Liabilities$0
Net Assets$961,364

Operations Trend

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

$400K$300K$200K$100K$0Expenses 2011: $111,0812011Expenses 2012: $138,8242012Revenue 2013: $148,650Expenses 2013: $79,440Net Income 2013: $69,2102013Revenue 2014: $107,866Expenses 2014: $80,185Net Income 2014: $27,6812014Revenue 2015: $194,024Expenses 2015: $151,939Net Income 2015: $42,0852015Revenue 2016: $138,215Expenses 2016: $103,640Net Income 2016: $34,5752016Revenue 2017: $102,880Expenses 2017: $71,164Net Income 2017: $31,7162017Revenue 2018: $217,223Expenses 2018: $151,569Net Income 2018: $65,6542018Revenue 2019: $388,611Expenses 2019: $293,283Net Income 2019: $95,3282019Revenue 2020: $62,078Expenses 2020: $14,016Net Income 2020: $48,0622020Revenue 2021: $82,262Expenses 2021: $53,055Net Income 2021: $29,2072021Revenue 2023: $326,386Expenses 2023: $42,580Net Income 2023: $283,8062023Revenue 2024: $349,822Expenses 2024: $235,952Net Income 2024: $113,8702024

Highlighted filing

2024

Revenue$349,822
Expenses$235,952
Net Income$113,870

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$390,907
Mission and Program Overview

Mission

Provide pro bono services and legal education and sponsor programs to promote democracy and rule of law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$667,415$784,421▲ $117,006
Savings and Temporary Cash Investments$179,619$176,943▼ $2,676
Accounts Receivable-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$848,684$961,364▲ $112,680
Other Assets Total$1,650$0▼ $1,650
Liabilities
Accounts Payable and Accrued Expenses$1,190--
Total Liabilities$1,190$0▼ $1,190
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$847,494$961,364▲ $113,870
Total Net Assets Fund Balance$847,494$961,364▲ $113,870
Total Liabilities and Net Assets / Fund Balance$848,684$961,364▲ $112,680
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lucy VarpetianPresident
Raffi SarrafianVice Chair
Grant PetrosyanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$36,798
Program Service Revenue
$0
Investment Income
$22,927
Other Revenue
$290,097
Change in Net Assets
$113,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$208,452
Grants and Similar Amounts Paid$27,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$37,800-$37,800
Fees for Services Other-$36,280-$36,280
Grants to Domestic Individuals$27,500--$27,500
All Other Expenses-$5,259-$5,259
Other Expenses-$5,080-$5,080
Advertising$2,848--$2,848
Fees for Services Accounting-$1,900-$1,900
Insurance-$480-$480
Total Functional Expenses$30,348$205,604$0$235,952
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$331,182
Fundraising Direct Expenses$41,085
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet/judge Events$331,182$331,182$41,085$290,097
Total Events$331,182$331,182$41,085$290,097
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Armenian Bar Association
EIN
95-4229031
Phone
8185718871
Address
PO BOX 29111, LOS ANGELES, CA 90029

Signing Officer

Name
Lucy Varpetian
Title
President
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Harutune Hamassian CPA APC
Address
16633 Ventura Blvd Suite 921, Encino, CA 91436
Preparer
Harutune Hamassian CPA
Phone
8185018333
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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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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt0PO BOX 29111
IRS990/USAddress/CityNm0LOS ANGELES
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IRS990/WebsiteAddressTxt0WWW.ARMENIANBAR.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LUCY VARPETIAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/DisasterReliefTxt0LOS ANGELES COUNTY FIRES.
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARMENIAN BAR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ARME
ReturnHeader/Filer/EIN0954229031
ReturnHeader/Filer/PhoneNum08185718871
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 29111
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954649225
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Harutune Hamassian CPA APC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016633 Ventura Blvd Suite 921
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PhoneNum08185018333
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HARUTUNE HAMASSIAN CPA
ReturnHeader/ReturnTs02025-11-15T12:43:57-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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