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← DELAWARE STATE BAR ASSOCIATION

Form 990 for tax year 2023

Filed by DELAWARE STATE BAR ASSOCIATION.

Totals

Total revenue
$2,376,605
Total expenses
$2,197,173
Contributions and grants received
$451,229
Grants paid
$20,000
Program service revenue
$1,762,152
Investment income
$36,437
Other revenue
$126,787
Total assets, end of year
$3,471,791
Total liabilities, end of year
$974,462
Net assets or fund balances, end of year
$2,497,329
Program services expenses (Part IX)
$1,152,725
Management and general expenses
$1,044,448
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 52.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

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.

  • 1e · Government grants (contributions)

    $204,780

  • 1f · All other contributions, gifts and grants

    $246,449

  • 2a · Program service revenue: CONTINUING LEGAL EDUCATION

    total $779,653 · related or exempt $779,653

  • 2b · Program service revenue: MEMBERSHIP DUES

    total $694,582 · related or exempt $694,582

  • 2c · Program service revenue: SECTION, COMMITTEE, AND OTHER

    total $98,176 · related or exempt $98,176

  • 2d · Program service revenue: MEMBER FUNCTIONS

    total $85,063 · related or exempt $85,063

  • 2e · Program service revenue: BAR JOURNAL

    total $64,436 · unrelated business $64,436

  • 2f · All other program service revenue

    total $40,242 · related or exempt $40,242

  • 3 · Investment income

    total $43,945 · excluded $43,945

  • 7a · Gross sales of assets other than inventory

    securities $480,201

  • 7b · Less cost or other basis and sales expenses

    securities $479,558 · other assets $8,151

  • 7c · Gain or loss

    securities $643 · other assets -$8,151

  • 7d · Net gain or loss

    total -$7,508 · related or exempt -$8,151 · excluded $643

  • 11a · Other revenue: EXPENSE REIMBURSEMENT DSBIS

    total $104,958 · related or exempt $104,958

  • 11b · Other revenue: MISCELLANEOUS

    total $16,429 · related or exempt $16,429

  • 11c · Other revenue: LEGACY WALL

    total $5,400 · related or exempt $5,400

  • 11e · Other revenue, total

    $126,787

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $20,000 · program services $20,000

  • 7 · Other salaries and wages

    total $657,026 · program services $368,356 · management and general $288,670

  • 8 · Pension plan contributions

    total $16,362 · program services $9,299 · management and general $7,063

  • 9 · Other employee benefits

    total $29,952 · program services $16,667 · management and general $13,285

  • 10 · Payroll taxes

    total $51,180 · program services $28,693 · management and general $22,487

  • 11c · Fees: accounting

    total $13,500 · management and general $13,500

  • 11f · Fees: investment management

    total $8,330 · management and general $8,330

  • 11g · Fees: other

    total $93,157 · management and general $93,157

  • 12 · Advertising and promotion

    total $2,675 · management and general $2,675

  • 13 · Office expenses

    total $15,867 · program services $66 · management and general $15,801

  • 14 · Information technology

    total $17,628 · program services $292 · management and general $17,336

  • 16 · Occupancy

    total $229,614 · program services $7,116 · management and general $222,498

  • 17 · Travel

    total $5,726 · management and general $5,726

  • 22 · Depreciation, depletion and amortization

    total $102,195 · management and general $102,195

  • 23 · Insurance

    total $11,416 · management and general $11,416

  • 24a · Other expenses: SECTION, COMMITTEE & OTHR

    total $239,982 · program services $239,982

  • 24b · Other expenses: CLE PROGRAMS

    total $219,619 · program services $219,619

  • 24c · Other expenses: LEGAL DIR. & NEWSLETTER

    total $80,015 · program services $80,015

  • 24d · Other expenses: MEMBER FUNCTIONS

    total $79,693 · program services $79,693

  • 24e · All other expenses

    total $303,236 · program services $82,927 · management and general $220,309

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $226,048 · end of year $385,847

  • 2 · Savings and temporary cash investments

    beginning of year $465,376 · end of year $525,837

  • 4 · Accounts receivable

    beginning of year $113,901 · end of year $118,363

  • 9 · Prepaid expenses and deferred charges

    beginning of year $11,200 · end of year $25,183

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

    $414,140

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

    $264,446

  • 10c · Land, buildings and equipment, net

    beginning of year $62,178 · end of year $149,694

  • 11 · Investments: publicly traded securities

    beginning of year $1,496,498 · end of year $1,575,382

  • 15 · Other assets

    end of year $691,485

  • 17 · Accounts payable and accrued expenses

    beginning of year $114,787 · end of year $161,001

  • 19 · Deferred revenue

    beginning of year $107,151 · end of year $131,670

  • 25 · Other liabilities

    beginning of year $11,100 · end of year $681,791

  • 27 · Net assets without donor restrictions

    beginning of year $1,643,388 · end of year $1,814,268

  • 28 · Net assets with donor restrictions

    beginning of year $498,775 · end of year $683,061

Mission and programs · 2023

Mission

THE PURPOSES AND OBJECTS OF THE ASSOCIATION INCLUDE THE FOLLOWING: THE ADVANCEMENT OF THE SCIENCE OF JURISPRUDENCE, SECURING PROPER STATUTORY REFORMS, PRESERVING PROPER STANDARDS FOR MEMBERS OF THE BAR, MAINTENANCE OF HONOR AND DIGNITY IN THE PROFESSION, UPHOLDING PRINCIPLES OF LEGAL ETHICS AND PROFESSIONAL RESPONSIBILITY, CULTIVATION OF FRATERNAL RELATIONSHIP AMONG THE BENCH AND BAR OF DELAWARE, PERPETUATION OF LEGAL HISTORY AND ALL SUCH OTHER AND PROPER PURPOSES AND OBJECTS AS BEFIT THE PRACTICE OF LAW AND THE PROPER PUBLIC PERCEPTION OF THE PROFESSION. IN ADDITION, IT IS THE RESPONSIBILITY OF THE ASSOCIATION TO SPEAK ON BEHALF OF THE COURTS AND TO PRESERVE THEIR HONOR, INTEGRITY, HIGH STANDARDS AND PROPER REMUNERATION.

  • SECTION, COMMITTEE, AND OTHER EXPENSES - SEE SCHEDULE O SECTION, COMMITTEE, AND OTHER EXPENSES: THROUGH THE WORK OF ITS MANY SECTIONS AND COMMITTEES, THE ASSOCIATION IS REGULARLY INVOLVED IN MATTERS PERTAINING TO THE PROFESSION, TO THE ENFORCEMENT OF OUR LAWS AND TO ASSURING EQUAL ACCESS TO THE JUSTICE SYSTEM FOR EVERY CITIZEN. TO THAT END, THE ASSOCIATION IS STRONGLY COMMITTED TO EDUCATING THE PUBLIC ABOUT THE LAW AND THE PROPER ADMINISTRATION OF JUSTICE. THE ASSOCIATION OFFERS A LAWYER REFERRAL SERVICE TO THE PUBLIC AT LARGE AS WELL AS VARIOUS EDUCATIONAL PROGRAMS IN CONJUNCTION WITH AREA SCHOOLS. IT OFFERS ASSISTANCE TO LAWYERS FACING PERSONAL OR BUSINESS CRISIS AND SERVES AS A CLEARING HOUSE FOR LAWYERS IN TRANSITION. IT PUBLISHES A MONTHLY MAGAZINE WHICH IS MAILED TO ALL MEMBERS AND ARRANGES SOCIAL EVENTS.

  • CONTINUING LEGAL EDUCATION: THE ASSOCIATION OFFERS MEMBERS A GROWING LIST OF SERVICES AND BENEFITS PLANS TOGETHER WITH CONTINUING LEGAL EDUCATION PROGRAMS DESIGNED TO IMPROVE THE QUALITY OF THE PROFESSION, THE PRACTICE OF LAW, THE OPERATION OF THE COURTS AND THE COMPETENCY OF LAWYERS.

  • MEMBER FUNCTIONS: THE ASSOCIATION PROVIDES MEMBER FUNCTIONS WHICH ARE ORGANIZED TO UNITE THE LAWYERS WHO PRACTICE IN THE STATE OF DELAWARE. THESE SOCIAL EVENTS ENCOURAGE INTERACTION AND DISCUSSION AMONG ALL MEMBERS OF THE DELAWARE BAR AND BENCH.

  • LEGAL DIRECTORY, NEWSLETTER, AND IN RE: THE ASSOCIATION PUBLISHES A MONTHLY MAGAZINE WHICH IS MAILED TO ALL MEMBERS AND ARRANGES SOCIAL EVENTS WHICH ENCOURAGE INTERACTION AND DISCUSSION AMONG ALL MEMBERS OF THE DELAWARE BAR AND BENCH. THE MAGAZINE DERIVES PART OF ITS REVENUE FROM SUBSCRIPTIONS AND THE OTHER PART FROM ADVERTISING. THE DELAWARE STATE BAR ASSOCIATION ALLOCATES PART OF THE PROGRAM SERVICE FEES DIRECT EXPENSES FOR THE LEGAL DIRECTORY AND BAR JOURNAL.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kate Harmon

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Mary Dugan

    PRESIDENT -

    Total calculated
    $0
    Hours/week
    2

  • David White

    VICE PRES.-A

    Total calculated
    $0
    Hours/week
    2

  • I Connor Bifferato

    V. PRES. - N

    Total calculated
    $0
    Hours/week
    2

  • Anthony Panicola

    V. PRES. - K

    Total calculated
    $0
    Hours/week
    2

  • Alaina M Chamberlain

    V. PRES. - S

    Total calculated
    $0
    Hours/week
    2

  • Samuel Pratcher

    VP. SOLO FIR

    Total calculated
    $0
    Hours/week
    2

  • Jessie R Benavides

    VP, SOLO FIR

    Total calculated
    $0
    Hours/week
    2

  • Stephen A Spence

    VP, SOLO FIR

    Total calculated
    $0
    Hours/week
    2

  • Mae Oberste

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Katelin A Morales

    ASSISTANT SE

    Total calculated
    $0
    Hours/week
    2

  • Jennifer Ying

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Francis Murphy Jr

    ASSISTANT TR

    Total calculated
    $0
    Hours/week
    2

  • The Hon Reneta Green-Streett

    JUDICIAL MEM

    Total calculated
    $0
    Hours/week
    2

  • Kiadii Harmon

    ASSISTANT TO

    Total calculated
    $0
    Hours/week
    2

  • Thomas P McGonigle

    LEGISLATIVE

    Total calculated
    $0
    Hours/week
    2

  • Loren Barron

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Emily Bryant-Alvarez

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Crystal Carey

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Paige Chapman

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Richard Forsten

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Kyle Gay

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Kelley Huff

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Denise Nordheimer

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Roopa Sabesan

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Zachary Stirparo

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Victoria Sweeney

    MEMBER-AT-LA

    Total calculated
    $0
    Hours/week
    2

  • Mark S Vavala

    EXE DIRECTOR

    Total calculated
    $123,237
    From this org
    $123,237
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $123,237
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $123,237

  • Carol Waldhauser

    EXE DIRECTOR

    Total calculated
    $22,595
    From this org
    $22,595
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Karl Randall

    EXE DIRECTOR

    Total calculated
    $0
    Hours/week
    40

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

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • DE-LAP

    501C6 · ASSISTANCE · DE

    Directly controlled by DELAWARE S DELAWARE STATE BAR ASSOCIATION

  • DELAWARE LAWYERS ASSISTANCE FUND

    501C3 · ASSISTANCE · DE

    Directly controlled by DELAWARE S DELAWARE STATE BAR ASSOCIATION

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.

  • DE-LAP

    ASSISTANCE · DE · income $204,780 · assets $48,875

    Directly controlled by DELAWARE S DELAWARE STATE BAR ASSOCIATION

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • DELAWARE STATE BAR INS SERVICES INC

    C CORP · INS. SERVI · DE · 100% owned · share of income $234,643 · share of assets $107,939

    Directly controlled by DELAWARE S DELAWARE STATE BAR ASSOCIATION

Provenance

Return type
form_990
Tax year
2023
Filed
5 February 2024
IRS schema version
2023v6.0
Source object
202541059349301909

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