Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $963,874

• 2a · Program service revenue: METRO VOLUNTEER LAWYER

  total $361,299 · related or exempt $361,299

• 2b · Program service revenue: COURT MEDIATION PROGRA

  total $104,210 · related or exempt $104,210

• 3 · Investment income

  total $105,586 · excluded $105,586

• 11a · Other revenue: MISCELLANEOUS

  total $48,962 · related or exempt $48,962

• 11e · Other revenue, total

  $48,962

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $180,553

• 8 · Pension plan contributions

  total $17,127

• 9 · Other employee benefits

  total $15,510

• 10 · Payroll taxes

  total $13,553

• 11b · Fees: legal

  total $10,443

• 11c · Fees: accounting

  total $7,974

• 11g · Fees: other

  total $41,515

• 13 · Office expenses

  total $8,170

• 14 · Information technology

  total $60,929

• 16 · Occupancy

  total $94,261

• 17 · Travel

  total $1,394

• 22 · Depreciation, depletion and amortization

  total $43,632

• 23 · Insurance

  total $14,356

• 24a · Other expenses: METRO VOLUNTEER LAWYERS

  total $651,575

• 24b · Other expenses: COMMUNICATIONS AND PUBL

  total $121,018

• 24c · Other expenses: MEMBERSHIP

  total $114,611

• 24d · Other expenses: COURT MEDIATION PROGRAM

  total $105,130

• 24e · All other expenses

  total $266,796

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $591,218 · end of year $320,306

• 2 · Savings and temporary cash investments

  beginning of year $342,331 · end of year $382,291

• 4 · Accounts receivable

  beginning of year $99,872 · end of year $110,183

• 9 · Prepaid expenses and deferred charges

  beginning of year $10,967 · end of year $17,112

• 10a · Land, buildings and equipment: cost or other basis

  $1,706,061

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,053,533

• 10c · Land, buildings and equipment, net

  beginning of year $736,029 · end of year $652,528

• 11 · Investments: publicly traded securities

  beginning of year $879,874 · end of year $939,231

• 17 · Accounts payable and accrued expenses

  beginning of year $101,514 · end of year $105,408

• 19 · Deferred revenue

  beginning of year $359,000 · end of year $376,946

• 25 · Other liabilities

  beginning of year $746,664 · end of year $670,800

• 27 · Net assets without donor restrictions

  beginning of year $1,453,113 · end of year $1,268,497

The filer's explanations (Part III)

PART I, LINE 1A

THE DENVER BAR ASSOCIATION PROVIDES REIMBURSEMENT FOR THE SPOUSES OF THE PRESIDENT AND THE EXECUTIVE DIRECTOR TO ATTEND TWO AMERICAN BAR ASSOCIATION CONFERENCES EACH YEAR.

PART I, LINE 3

THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE JOINT MANAGEMENT COMMITTEE OF THE DENVER BAR ASSOCIATION, COLORADO BAR ASSOCIATION AND CONTINUING LEGAL EDUCATION (D.B.A. CBA/CLE), WHICH INCLUDES DENVER BAR ASSOCIATION OFFICERS. THEY REVIEW PERFORMANCE, COMPARE THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE TO OTHERS IN SIMILAR POSITIONS IN THE INDUSTRY AND DECIDE ANNUALLY THE CURRENT YEAR'S COMPENSATION PACKAGE. THIS IS DOCUMENTED BY LETTER TO THE EXECUTIVE DIRECTOR. ALL OTHER KEY EMPLOYEES' SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR.