Totals
- Total revenue
- $19,376,543
- Total expenses
- $17,870,878
- Contributions and grants received
- $1,078
- Grants paid
- $756,351
- Program service revenue
- $18,245,810
- Investment income
- $382,110
- Other revenue
- $747,545
- Total assets, end of year
- $28,773,235
- Total liabilities, end of year
- $5,404,158
- Net assets or fund balances, end of year
- $23,369,077
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$1,078
-
1g · Noncash contributions included above
$1,078
-
2a · Program service revenue: MEMBERSHIP DUES
total $11,258,280 · related or exempt $11,258,280
-
2b · Program service revenue: PROFESSIONAL DEVELOPMENT
total $5,160,292 · related or exempt $3,772,092 · unrelated business $1,388,200
-
2c · Program service revenue: COMPLIANCE
total $1,170,888 · related or exempt $1,170,888
-
2d · Program service revenue: ASSESSMENTS
total $482,844 · related or exempt $482,844
-
2e · Program service revenue: REGULATORY
total $173,506 · related or exempt $173,506
-
3 · Investment income
total $386,782 · excluded $386,782
-
5 · Royalties
total $164,454 · related or exempt $68,986 · unrelated business $95,468
-
6a · Gross rents
real property $595,237
-
6b · Less rental expenses
real property $27,600
-
6c · Rental income or loss
real property $567,637
-
6d · Net rental income or loss
total $567,637 · unrelated business $12,769 · excluded $554,868
-
7a · Gross sales of assets other than inventory
securities $1,564,504
-
7b · Less cost or other basis and sales expenses
securities $1,568,881 · other assets $295
-
7c · Gain or loss
securities -$4,377 · other assets -$295
-
7d · Net gain or loss
total -$4,672 · excluded -$4,672
-
11a · Other revenue: DEFERRED COMPENSATION PLAN REVENU
total $15,454 · related or exempt $15,454
-
11e · Other revenue, total
$15,454
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $127,940
-
2 · Grants to domestic individuals
total $628,411
-
5 · Compensation of officers, directors and key employees
total $780,663
-
7 · Other salaries and wages
total $7,713,310
-
8 · Pension plan contributions
total $492,562
-
9 · Other employee benefits
total $869,401
-
10 · Payroll taxes
total $625,882
-
11b · Fees: legal
total $58,454
-
11c · Fees: accounting
total $58,635
-
11d · Fees: lobbying
total $889
-
11f · Fees: investment management
total $30,272
-
11g · Fees: other
total $1,226,531
-
12 · Advertising and promotion
total $44,722
-
13 · Office expenses
total $877,250
-
14 · Information technology
total $899,898
-
16 · Occupancy
total $754,833
-
17 · Travel
total $63,525
-
19 · Conferences, conventions and meetings
total $1,114,702
-
22 · Depreciation, depletion and amortization
total $607,087
-
23 · Insurance
total $150,532
-
24a · Other expenses: FEDERAL UBIT
total $54,425
-
24b · Other expenses: BANK AND CREDIT CARD FE
total $355,635
-
24c · Other expenses: TRAINING AND DEVELOPMEN
total $159,384
-
24d · Other expenses: MEMBER RESEARCH TOOL
total $80,004
-
24e · All other expenses
total $95,931
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $4,224,773 · end of year $4,592,089
-
2 · Savings and temporary cash investments
beginning of year $73,677 · end of year $69,351
-
4 · Accounts receivable
beginning of year $77,596 · end of year $167,928
-
8 · Inventories for sale or use
beginning of year $85,571 · end of year $54,298
-
9 · Prepaid expenses and deferred charges
beginning of year $547,115 · end of year $599,281
-
10a · Land, buildings and equipment: cost or other basis
$19,772,528
-
10b · Land, buildings and equipment: accumulated depreciation
$10,570,202
-
10c · Land, buildings and equipment, net
beginning of year $9,422,382 · end of year $9,202,326
-
11 · Investments: publicly traded securities
beginning of year $10,853,512 · end of year $13,586,027
-
15 · Other assets
beginning of year $389,690 · end of year $501,935
-
17 · Accounts payable and accrued expenses
beginning of year $1,426,419 · end of year $1,711,088
-
19 · Deferred revenue
beginning of year $3,326,235 · end of year $3,189,115
-
25 · Other liabilities
beginning of year $421,882 · end of year $503,955
-
27 · Net assets without donor restrictions
beginning of year $20,499,780 · end of year $23,369,077
Mission and programs · 2023
Mission
THE STATE BAR OF ARIZONA IS A PRIVATE, NON-PROFIT ORGANIZATION THAT EXISTS TO SERVE AND PROTECT THE PUBLIC WITH RESPECT TO THE PROVISION OF LEGAL SERVICES AND ACCESS TO JUSTICE. CONSISTENT WITH THESE GOALS, THE STATE BAR OF ARIZONA SEEKS TO IMPROVE THE (CONT'D ON SCH O) ADMINISTRATION OF JUSTICE AND THE COMPETENCY, ETHICS, AND PROFESSIONALISM OF LAWYERS PRACTICING IN ARIZONA.
Activities or mission (Part I)
REGULATES ACTIVE ATTORNEYS IN ARIZONA AND PROVIDES EDUCATION/DEVELOPMENT FOR THE (CONT'D ON SCH O) LEGAL PROFESSION AND PUBLIC.
-
REGULATORY - PURSUANT TO RULE 32 OF THE SUPREME COURT OF ARIZONA, THE STATE BAR OF ARIZONA ASSISTS THE COURT WITH THE REGULATION AND DISCIPLINE OF PERSONS ENGAGED IN THE PRACTICE OF LAW. THE STATE BAR RECEIVES, SCREENS, AND INVESTIGATES COMPLAINTS AGAINST ATTORNEYS, WHICH MAY BE DISMISSED, REQUIRE REMEDIAL ACTION OR LEAD TO MORE FORMAL PROCEEDINGS RESULTING IN VARIOUS FORMS OF DISCIPLINE.
-
COMPLIANCE - PURSUANT TO RULE 32 OF THE SUPREME COURT OF ARIZONA, THE STATE BAR IS CHARGED WITH ENSURING THE COMPETENCY OF LAWYERS. CONSISTENT WITH RULE 44, LEGAL SPECIALIZATION, THE STATE BAR ADMINISTERS A PROGRAM THROUGH THE BOARD OF LEGAL SPECIALIZATION IN ORDER TO IMPROVE THE QUALITY OF LEGAL SERVICES. ADDITIONALLY, IN ACCORDANCE WITH RULE 45, MANDATORY CONTINUING LEGAL EDUCATION, THE STATE BAR ENSURES ACTIVE MEMBERS COMPLETE REQUIRED CONTINUING LEGAL EDUCATION ON AN ANNUAL BASIS. THE STATE BAR ALSO ASSISTS IN PROCESSING PRO HAC VICE ADMISSIONS UNDER RULE 39 AND PROCESSES IN HOUSE COUNSEL REGISTRATIONS UNDER RULE 38.
-
PROFESSIONAL DEVELOPMENT - PURSUANT TO RULE 32 OF THE SUPREME COURT OF ARIZONA, THE STATE BAR IS TO CONDUCT EDUCATIONAL PROGRAMS REGARDING SUBSTANTIVE LAW, BEST PRACTICES, PROCEDURE AND ETHICS AND PROVIDE FORUMS FOR DISCUSSION REGARDING THE ADMINISTRATION OF JUSTICE AND PRACTICE OF LAW. THE STATE BAR IS ALSO RESPONSIBLE FOR FOSTERING IDEALS OF INTEGRITY, LEARNING, COMPETENCE, AND PUBLIC SERVICE AMONG ATTORNEYS AND SERVE THE PROFESSIONAL NEEDS OF ITS MEMBERS. THE STATE BAR FOSTERS PROFESSIONAL DEVELOPMENT OF ATTORNEYS THROUGH OPPORTUNITIES TO SERVE ON ADVISORY GROUPS, COMMITTEES, SECTIONS, AND TASK FORCES, AND BY PROVIDING CONTINUING LEGAL EDUCATION, PRACTICE MANAGEMENT ASSISTANCE, LEGAL RESOURCES AND VARIOUS OTHER MEMBER SERVICES.
-
ACCESS TO JUSTICE: PURSUANT TO RULE 32 OF THE SUPREME COURT OF ARIZONA, THE STATE BAR MISSION INCLUDES ACCESS TO JUSTICE, WHICH INVOLVES EFFORTS TO IMPROVE ACCESS TO OUR LEGAL SYSTEM FOR ALL ARIZONIANS. THE BAR CARRIES OUT THIS TASK THROUGH ITS PUBLIC SERVICE CENTER BY SUPPORTING VARIOUS LEGAL AID ORGANIZATIONS, ASSISTING WITH ACCESS TO ATTORNEYS, WORKING TO EDUCATE THE PUBLIC ABOUT THE LEGAL PROCESS, AND BY SUPPORTING THE SUPREME COURT'S ACCESS TO JUSTICE COMMISSION.PUBLICATIONS: (1) ARIZONA ATTORNEY - MONTHLY MAGAZINE WITH SUBSTANTIVE ARTICLES ABOUT LEGAL ISSUES AND TOPICS THAT AFFECT THE LEGAL PROFESSION; (2) ELEGAL - SERIES OF ELECTRONIC NEWSLETTERS UPDATING MEMBERS ON LEGAL NEWS, ISSUES, ETHICS OPINIONS AND COURT CASESTHE CLIENT PROTECTION FUND OF THE STATE BAR OF ARIZONA IS A TRUST AND, AS SUCH, IS TECHNICALLY A SEPARATE LEGAL ENTITY FROM THE STATE BAR OF ARIZONA. HOWEVER, BECAUSE THE STATE BAR HAS AN ADMINISTRATIVE ROLE, IT IS INCLUDED IN THE STATE BAR'S FEDERAL INCOME TAX REPORTING. THE CLIENTPROTECTION FUND EXISTS TO PROMOTE THE PUBLIC CONFIDENCE IN THE ADMINISTRATION OF JUSTICE AND THE INTEGRITY OF THE LEGAL PROFESSION BY REIMBURSING LOSSES CAUSED BY THE DISHONEST CONDUCT OF LAWYERS ADMITTED AND LICENSED TO PRACTICE IN ARIZONA. IN 2023 THE ORGANIZATION PROVIDED ASSISTANCE TO 68 CLAIMS FILED WITH THE FUND.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Jessica S SanchezJESSICA S SANCHEZ
PRESIDENT (THRU 6/23)
- Total calculated
- $0
- Hours/week
- 7.5
-
Benjamin F Taylor IIBENJAMIN F TAYLOR II
PRES(AS OF 6/23)/ PRES.-ELECT(THRU 6/23)
- Total calculated
- $0
- Hours/week
- 7.5
-
Ted A SchmidtTED A SCHMIDT
PRES-ELECT(AS OF 6/23)/VP (THRU 6/23)
- Total calculated
- $0
- Hours/week
- 7.5
-
Samuel J SaksSAMUEL J SAKS
VP(AS OF 6/23)/TREAS/SEC(THRU 6/23)
- Total calculated
- $0
- Hours/week
- 7.5
-
Doreen McPaulDOREEN MCPAUL
SECRETARY/TREASURER (AS OF 6/23)
- Total calculated
- $0
- Hours/week
- 7.5
-
Eric M RuchenskyERIC M RUCHENSKY
ELECTED GOVERNOR (THRU 6/23)
- Total calculated
- $0
- Hours/week
- 5
-
Sharon A FlackSHARON A FLACK
ELECTED GOVERNOR (THRU 6/23)
- Total calculated
- $0
- Hours/week
- 5
-
D Christopher RussellD CHRISTOPHER RUSSELL
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Sandra BensleySANDRA BENSLEY
DISTRICT GOVERNER
- Total calculated
- $0
- Hours/week
- 5
-
Leticia MarquezLETICIA MARQUEZ
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Diandra Day BenallyDIANDRA DAY BENALLY
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Kelsi LaneKELSI LANE
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Robert J McWhirterROBERT J MCWHIRTER
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
John W MoodyJOHN W MOODY
DISTRICT GOVERNER
- Total calculated
- $0
- Hours/week
- 5
-
David B RosenbaumDAVID B ROSENBAUM
DISTRICT GOVERNER
- Total calculated
- $0
- Hours/week
- 5
-
Jimmie Dee SmithJIMMIE DEE SMITH
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Dennis M FitzgibbonsDENNIS M FITZGIBBONS
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Robyn M AustinROBYN M AUSTIN
PUBLIC GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Mignonne HollisMIGNONNE HOLLIS
PUBLIC GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Jonathan F MartoneJONATHAN F MARTONE
PUBLIC GOVERNOR (THRU 6/23)
- Total calculated
- $0
- Hours/week
- 5
-
David K ByersDAVID K BYERS
AT-LARGE GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Doreen McPaulDOREEN MCPAUL
AT-LARGE GOVERNOR (THRU 6/23)
- Total calculated
- $0
- Hours/week
- 5
-
Nicholas James BrownNICHOLAS JAMES BROWN
YLD DIVISION PRESIDENT (THRU 6/23)
- Total calculated
- $0
- Hours/week
- 5
-
Elizabeth SchmittELIZABETH SCHMITT
YLD DIVISION PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Jena Decker XuJENA DECKER XU
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Preston L PollockPRESTON L POLLOCK
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Cedric R DaveCEDRIC R DAVE
PUBLIC GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Mike BaumstarkMIKE BAUMSTARK
AT-LARGE GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Heather Baker-MushkatelHEATHER BAKER-MUSHKATEL
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
David J JohnsDAVID J JOHNS
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Henry Edward WhitmerHENRY EDWARD WHITMER
ELECTED GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Cortez W SmithCORTEZ W SMITH
PUBLIC GOVERNOR
- Total calculated
- $0
- Hours/week
- 5
-
Joel EnglandJOEL ENGLAND
CEO/EXECUTIVE DIRECTOR
- Total calculated
- $237,257
- From this org
- $200,679
- From related orgs
- $0
- Other
- $36,578
- Hours/week
- 55
Schedule J breakdown matched by us
- Base
- $200,000
- Bonus
- $0
- Other
- $679
- Deferred
- $11,809
- Nontaxable benefits
- $25,402
- Filer's total
- $237,890
-
Maret VessellaMARET VESSELLA
CHIEF BAR COUNSEL
- Total calculated
- $206,901
- From this org
- $185,115
- From related orgs
- $0
- Other
- $21,786
- Hours/week
- 55
Schedule J breakdown matched by us
- Base
- $174,716
- Bonus
- $1,650
- Other
- $8,749
- Deferred
- $10,571
- Nontaxable benefits
- $11,848
- Filer's total
- $207,534
-
Jessica IennarellaJESSICA IENNARELLA
CFO (AS OF 12/23)
- Total calculated
- $142,700
- From this org
- $118,735
- From related orgs
- $0
- Other
- $23,965
- Hours/week
- 55
-
Kathy GerhartKATHY GERHART
CFO (THRU 12/23)
- Total calculated
- $191,336
- From this org
- $170,127
- From related orgs
- $0
- Other
- $21,209
- Hours/week
- 55
Schedule J breakdown matched by us
- Base
- $133,757
- Bonus
- $150
- Other
- $36,220
- Deferred
- $9,665
- Nontaxable benefits
- $12,176
- Filer's total
- $191,968
-
Lori MaxwellLORI MAXWELL
CHIEF INFORMATION OFFICER
- Total calculated
- $186,510
- From this org
- $164,887
- From related orgs
- $0
- Other
- $21,623
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $155,494
- Bonus
- $650
- Other
- $8,743
- Deferred
- $9,098
- Nontaxable benefits
- $13,158
- Filer's total
- $187,143
-
Amy RehmAMY REHM
DEPUTY CHIEF BAR COUNSEL
- Total calculated
- $173,354
- From this org
- $156,479
- From related orgs
- $0
- Other
- $16,875
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $152,706
- Bonus
- $3,150
- Other
- $623
- Deferred
- $9,202
- Nontaxable benefits
- $8,306
- Filer's total
- $173,987
-
Lisa PanahiLISA PANAHI
GENERAL COUNSEL
- Total calculated
- $180,617
- From this org
- $140,495
- From related orgs
- $0
- Other
- $40,122
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $129,865
- Bonus
- $2,650
- Other
- $7,980
- Deferred
- $8,761
- Nontaxable benefits
- $31,984
- Filer's total
- $181,240
-
Roberta TepperROBERTA TEPPER
CHIEF MEMBER SERVICE OFFICER
- Total calculated
- $160,163
- From this org
- $140,223
- From related orgs
- $0
- Other
- $19,940
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $130,324
- Bonus
- $1,150
- Other
- $8,749
- Deferred
- $7,974
- Nontaxable benefits
- $12,461
- Filer's total
- $160,658
-
Craig HenleyCRAIG HENLEY
SENIOR BAR COUNSEL
- Total calculated
- $148,592
- From this org
- $132,272
- From related orgs
- $0
- Other
- $16,320
- Hours/week
- 50
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- PART I, LINE 1A
- STATE BAR OF ARIZONA HAS WRITTEN WELLNESS PROGRAM TO SUPPORT A HEALTHY LIFESTYLE. SBA WILL REIMBURSE $75 PER QUARTER FOR MONTHLY FEES. ALL EMPLOYEES ARE ELIGIBLE.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
SUPPORT FOR PRO BONO LEGAL SERVICES
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
CLIENT PROTECTION FUND OF THE STATE BAR OF ARIZONA
PROMOTE PUBLIC CONFIDENCE IN LEGAL PROFESSION · AZ · income $812,749 · assets $2,437,132
Directly controlled by STATE BAR OF ARIZONA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 14 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202403209349308410
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.