ORANGE COUNTY BAR ASSOC ATTORNEYS CONTRIBUTING TO SOCIETY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ORANGE COUNTY BAR ASSOC ATTORNEYS CONTRIBUTING TO SOCIETY INC (EIN 33-0690752)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-05
- IRS object ID
- 202412189349300831
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-05T11:01:59-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 473535842 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVIS FARR LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18201 VON KARMAN AVE SUITE 1100 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330690752 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY BAR ASSOCIATION CHARITABLE | BusinessNameLine1Txt |
| Business Name Line2 | FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ORAN | BusinessNameControlTxt |
| Phone | 9494406700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6130 | AddressLine1Txt |
| City | NEWPORT BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92658 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHIRIN FOROOTAN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9494406700 | PhoneNum |
| Signature | 2024-08-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER FARR | PreparerPersonNm |
| PTIN | P00743254 | PTIN |
| Phone | 9494742020 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TRUDY LEVINDOFSKE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6130 | AddressLine1Txt |
| City | NEWPORT BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92658 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $511,441 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OCBACF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE RESOURCES TO ORGANIZATIONS AND PROGRAMS IN ORDER TO ENHANCE THE SYSTEM OF JUSTICE AND PROMOTE EQUAL JUSTICE FOR ALL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $148,869 | PYContributionsGrantsAmt |
| CY Contributions Grants | $162,315 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $70 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,081 | CYInvestmentIncomeAmt |
| PY Other Revenue | $104,445 | PYOtherRevenueAmt |
| CY Other Revenue | $109,787 | CYOtherRevenueAmt |
| PY Total Revenue | $253,384 | PYTotalRevenueAmt |
| CY Total Revenue | $274,183 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $170,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $195,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $59,880 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $62,556 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $18,500 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,265 | PYOtherExpensesAmt |
| CY Other Expenses | $11,439 | CYOtherExpensesAmt |
| PY Total Expenses | $234,145 | PYTotalExpensesAmt |
| CY Total Expenses | $268,995 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $19,239 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,188 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $359,586 | TotalAssetsBOYAmt |
| Total Assets EOY | $357,741 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,971 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $58,938 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $293,615 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $298,803 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AS THE CHARITABLE GIVING AND FUNDRAISING ARM OF THE ORANGE COUNTY BAR ASSOCIATION, THE OCBA CHARITABLE FUND PROVIDES RESOURCES TO ORGANIZATIONS AND PROGRAMS IN ORDER TO ENHANCE THE SYSTEM OF JUSTICE AND PROMOTE EQUAL JUSTICE FOR ALL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $231,995 | ExpenseAmt |
| Grant | $195,000 | GrantAmt |
| Desc | TO ENHANCE THE SYSTEM OF JUSTICE, THE LAWYERS WHO SERVE IT AND THE COMMUNITY SERVED BY IT BY PROVIDING FUNDS TO CHARITABLE ORGANIZATIONS. MAKING MONETARY CONTRIBUTIONS TO CAREFULLY SELECTED ORANGE COUNTY LAW-RELATED ORGANIZATIONS. | Desc |
| Total Program Service Expenses | $231,995 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AARON CALDERON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9494406700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4101 WESTERLY PLACE | AddressLine1Txt |
| City | NEWPORT BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92660 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DANIEL ROBINSON | ||||||||
| PRESIDENT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MEI TSANG | ||||||||
| TREASURER | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHIRIN FOROOTAN | ||||||||
| SECRETARY | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN K BECKLEY | ||||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| KELLY GALLIGAN | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DANIEL M GLASSMAN | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL A GREGG | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DEIRDRE M KELLY | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| NIKKI P MILIBAND | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES Y PACK | ||||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL A PENN | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ERIC TRAUT | ||||||||
| DIRECTOR | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DARRELL WHITE | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTINA ZABAT-FRAN | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| SHARON OH-KUBISCH | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TRUDY LEVINDOFSKE | ||||||||
| CEO / EXECUTIVE DIRECTOR | 3.00 | 37.00 | Yes (X) | $0 | $287,253 | $22,422 | ||
| AARON CALDERON | ||||||||
| CONTROLLER | 1.00 | 39.00 | Yes (X) | $0 | $89,140 | $6,416 | ||
| DENNIS SLAUGHTER | ||||||||
| COO | 3.00 | 37.00 | $0 | $142,458 | $12,325 | Yes (X) | ||
| CHRISTINE WILBUR | ||||||||
| ASSOCIATE EXECUTIVE DIRECT | 1.00 | 39.00 | $0 | $120,829 | $8,660 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $639,680 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $49,823 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $120,785 | FundraisingAmt |
| All Other Contributions | $41,530 | AllOtherContributionsAmt |
| Total Contributions | $162,315 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,081 | TotalRevenueColumnAmt |
| Exclusion | $2,081 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $346,045 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $120,785 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $237,258 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $108,787 | TotalRevenueColumnAmt |
| Exclusion | $108,787 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $274,183 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $110,868 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,000 | TotalAmt |
| Program Services | $195,000 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,800 | TotalAmt |
| Program Services | $26,400 | ProgramServicesAmt |
| Management And General | $13,200 | ManagementAndGeneralAmt |
| Fundraising | $13,200 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,004 | TotalAmt |
| Program Services | $2,502 | ProgramServicesAmt |
| Management And General | $1,251 | ManagementAndGeneralAmt |
| Fundraising | $1,251 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,752 | TotalAmt |
| Program Services | $2,376 | ProgramServicesAmt |
| Management And General | $1,188 | ManagementAndGeneralAmt |
| Fundraising | $1,188 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,590 | TotalAmt |
| Program Services | $1,294 | ProgramServicesAmt |
| Management And General | $648 | ManagementAndGeneralAmt |
| Fundraising | $648 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $680 | TotalAmt |
| Program Services | $340 | ProgramServicesAmt |
| Management And General | $170 | ManagementAndGeneralAmt |
| Fundraising | $170 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BAD DEBT EXPENSE | $6,000 | $3,000 | $1,500 | $1,500 |
| MISCELLANEOUS | $2,039 | $1,019 | $510 | $510 |
| TAXES & FEES | $130 | $64 | $33 | $33 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,995 | TotalAmt |
| Program Services | $231,995 | ProgramServicesAmt |
| Management And General | $18,500 | ManagementAndGeneralAmt |
| Fundraising | $18,500 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,549 | BOYAmt |
| EOY | $233,459 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,162 | BOYAmt |
| EOY | $102,081 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,000 | BOYAmt |
| EOY | $6,392 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,875 | BOYAmt |
| EOY | $15,809 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,625 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,625 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $359,586 | BOYAmt |
| EOY | $357,741 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,171 | BOYAmt |
| EOY | $58,938 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,800 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,971 | BOYAmt |
| EOY | $58,938 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,615 | BOYAmt |
| EOY | $298,803 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,615 | BOYAmt |
| EOY | $298,803 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $359,586 | BOYAmt |
| EOY | $357,741 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,188 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $178,386 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $107,576 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $150,482 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $129,070 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $162,315 | CurrentTaxYearAmt |
| Total | $727,829 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $178,386 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $107,576 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $150,482 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $129,070 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $162,315 | CurrentTaxYearAmt |
| Total | $727,829 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $76,122 | SubstantialContributorsTotAmt |
| Public Support Total170 | $651,707 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $165 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $203 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $125 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,081 | CurrentTaxYearAmt |
| Total | $2,644 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $730,473 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,201,933 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.89220 | PublicSupportCY170Pct |
| Public Support PY170 | 0.88780 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,625 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,625 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORANGE COUNTY BAR ASSOCIATION AND CHARITABLE FUND ARE EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 501(C)(6) AND 501(C)(3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE AND THE CORRESPONDING CALIFORNIA PROVISIONS. THE ASSOCIATION IS SUBJECT TO INCOME TAXES FOR UNRELATED BUSINESS INCOME, IF ANY, REALIZED IN CONNECTION WITH ITS UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE LAST FOUR FISCAL YEARS ARE SUBJECT TO IRS EXAMINATION. THE ASSOCIATION DOES NOT ANTICIPATE A SIGNIFICANT CHANGE IN UNRECOGNIZED TAX POSITIONS WITHIN THE COMING YEAR. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL BENEFIT | Event1Nm |
| Gross Receipts Event1 | $295,220 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $42,125 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $253,095 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $31,476 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $78,176 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $1,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $18,380 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF REVENUE | Event2Nm |
| Gross Receipts Event2 | $171,610 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $78,660 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $92,950 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $71,316 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $2,449 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $18,578 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $15,883 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $466,830 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $120,785 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $346,045 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $31,476 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $149,492 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,449 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $19,578 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $34,263 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $237,258 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $108,787 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (13 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| COLLABORATIVE COURTS FOUNDATION | ||||||||
| PO BOX 633 | LAGUNA BEACH | CA | 92652 | 223941228 | 501(C)(3) | $11,000 | $0 | PARTICIPANT ASSISTANCE PROGRAM |
| COMMUNITY LEGAL AID SO CAL | ||||||||
| 2101 N TUSTIN AVENUE | SANTA ANA | CA | 92705 | 951994337 | 501(C)(3) | $20,000 | $0 | CONSUMER DEFENSE PROGRAM |
| CONSTITUTIONAL RIGHTS FOUNDATION | ||||||||
| 4101 WESTERLY PLACE SUITE 101 | NEWPORT BEACH | CA | 92660 | 330068500 | 501(C)(3) | $35,000 | $0 | CIVIC EDUCATION PROJECT |
| ELDER LAW & DISABILITY RIGHTS CENTER (ELDR) | ||||||||
| 1535 E 17TH STREET 110 | SANTA ANA | CA | 92705 | 814128457 | 501(C)(3) | $12,500 | $0 | SHELTER RESIDENTS RIGHTS ADVOCACY |
| HUMAN OPTIONS | ||||||||
| PO BOX 53745 | IRVINE | CA | 92619 | 953667817 | 501(C)(3) | $8,000 | $0 | LEGAL ADVOCACY PROGRAM |
| LAURA'S HOUSE | ||||||||
| 33 JOURNEY SUITE 150 | ALISO VIEJO | CA | 92656 | 330621826 | 501(C)(3) | $8,000 | $0 | LEGAL ADVOCACY SERVICES FOR DOMESTIC VIOLENCE SURVIVORS |
| ORANGE COUNTY BAR FOUNDATION | ||||||||
| 1605 E 17TH STREET | SANTA ANA | CA | 92705 | 237068923 | 501(C)(3) | $7,500 | $0 | "OC GRIP" MISSION - TO KEEP STUDENTS ON PATH TOWARDS SUCCESS AND AWAY FROM CRIMINAL STREET GANGS |
| ORANGE COUNTY JUSTICE FUND | ||||||||
| PO BOX 10113 ATTN OCJF | SANTA ANA | CA | 92711 | 823099041 | 501(C)(3) | $6,000 | $0 | PRO SE DEPORTATION DEFENSE SERVICES FOR OC RESIDENTS AND FAMILIES |
| PUBLIC LAW CENTER | ||||||||
| 601 CIVIC CENTER DRIVE W | SANTA ANA | CA | 92701 | 953709253 | 501(C)(3) | $30,000 | $0 | ORANGE COUNTY PRO-BONO PROJECT |
| UCI SCHOOL OF LAW | ||||||||
| 400 EAST PELTASON DRIVE SUITE 1000 | IRVINE | CA | 92697 | 952540117 | 501(C)(3) | $7,500 | $0 | PRE-LAW OUTREACH PROGRAM |
| UCI SCHOOL OF LAW | ||||||||
| 400 EAST PELTASON DRIVE SUITE 1000 | IRVINE | CA | 92697 | 952540117 | 501(C)(3) | $7,500 | $0 | SATURDAY ACADEMY OF LAW (SAL) |
| VETERANS LEGAL INSTITUTE | ||||||||
| 1231 WARNER AVENUE | TUSTIN | CA | 92780 | 471608069 | 501(C)(3) | $25,000 | $0 | VETERAN LEGAL CLINICS FOR OC VETERAN HOTSPOTS AND HOMELESSNESS PREVENTION |
| WOMEN'S TRANSITIONAL LIVING CENTER | ||||||||
| PO BOX 916 | TUSTIN | CA | 92836 | 510201713 | 501(C)(3) | $8,000 | $0 | SURVIVOR IMMIGRATION LEGAL SERVICES |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANT RECIPIENTS ARE REQUIRED TO PROVIDE SEMI-ANNUAL PROGRESS REPORTS. THESE REPORTS ARE TIMED TO BE RECEIVED IN ADVANCE OF THE DISTRIBUTION OF THE 2ND HALF OF THE GRANTS, WHICH TAKES PLACE IN JULY. IN ADDITION, THESE REPORTS ARE CONSIDERED WHEN AND IF THE RECIPIENT APPLIES FOR A GRANT IN THE FOLLOWING YEAR. A GRANTEE MUST PETITION THE OCBA CHARITABLE FUND FOR PERMISSION TO MAKE ANY CHANGES OR ALTERNATE USES OF GRANT FUNDS. A FINAL REPORT AND EVALUATION OF THE PROJECT IS REQUIRED. GRANT FUNDS MUST BE EXPENDED WITHIN 12 MONTHS OF THE AWARD DATE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TRUDY LEVINDOFSKE | ||||||||||||||
| CEO / EXECUTIVE DIRECTOR | $0 | $212,253 | $0 | $75,000 | $0 | $0 | $0 | $11,490 | $0 | $10,932 | $0 | $309,675 | $0 | $0 |
| DENNIS SLAUGHTER | ||||||||||||||
| COO | $0 | $130,958 | $0 | $11,500 | $0 | $0 | $0 | $5,698 | $0 | $6,627 | $0 | $154,783 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | OCBA (A RELATED ORGANIZATION) EXECUTIVE COMPENSATION EXPLANATION: THE CEO/EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED REGULARLY BY A COMPENSATION COMMITTEE TO ENSURE IT IS JUST AND REASONABLE. THE CEO/EXECUTIVE DIRECTOR REVIEWS OCBA STAFF WAGES AND MAKES ANY RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE FOR APPROVAL. COMPARABLE COMPENSATION DATA IS REVIEWED AND DECISION MADE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE CONTROLLER AND CEO/EXECUTIVE DIRECTOR REVIEW THE 990 TO ADDRESS ANY CONCERNS WITH THE CPA BEFORE PRESENTING THE 990 TO THE TREASURER FOR SIGNATURES. COPIES OF THE TAX RETURNS ARE PROVIDED TO THE GOVERNING BOARD OF DIRECTORS WHICH IS NOTED IN THE BOARD MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 12C | OCBA CONFLICT OF INTEREST POLICY: PURPOSE: THE PURPOSE OF THIS CONFLICT OF INTEREST POLICY IS TO PROTECT THE ORANGE COUNTY BAR ASSOCIATION'S (THE ORGANIZATION") INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATIONS. DEFINITIONS: 1. INTERESTED PERSON - ANY DIRECTOR, OFFICER, BOARD MEMBER, OR KEY EMPLOYEE AS DEFINED BY THE INTERNAL REVENUE SERVICE, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IS AN INTERESTED PERSON. 2. FINANCIAL INTEREST - A PERSON HAS A FINANCIAL INTEREST IF THE PERSON HAS, DIRECTLY OR INDIRECTLY, THROUGH BUSINESS, INVESTMENT, OR FAMILY: A. AN OWNERSHIP OR INVESTMENT INTEREST IN ANY ENTITY WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT; B. A COMPENSATION ARRANGEMENT WITH THE ORGANIZATION OR WITH ANY ENTITY OR INDIVIDUAL WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT; OR, C. A POTENTIAL OWNERSHIP OR INVESTMENT INTEREST IN, OR COMPENSATION ARRANGEMENT WITH, ANY ENTITY OR INDIVIDUAL WITH WHICH THE ORGANIZATION IS NEGOTIATING A TRANSACTION OR ARRANGEMENT. PROCEDURES: 1. DUTY TO DISCLOSE - IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND RELATE ALL OF THE MATERIAL FACTS. 2. DETERMINATION OF CONFLICT - AFTER THIS DISCLOSURE, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING DIRECTORS SHALL DECIDE IF A CONFLICT EXISTS. 3. PROCEDURES FOR ADDRESSING A CONFLICT - AFTER THE INTERESTED PERSON HAS DISCLOSED ANY POSSIBLE CONFLICT AND RELATED ALL MATERIAL FACTS: A. THE PRESIDENT, IF APPROPRIATE, SHALL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT; B. AFTER COMPLETING THIS DUE DILIGENCE, THE ORGANIZATION SHALL DETERMINE IF IT CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST; AND, C. IF NO SUCH ARRANGEMENT CAN BE IDENTIFIED, THE ORGANIZATION SHALL DETERMINE BY MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. 4. VIOLATIONS - IF THE ORGANIZATION HAS REASONABLE CAUSE TO BELIEVE A DIRECTOR HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE DIRECTOR OF THE BASIS FOR SUCH BELIEF AND AFFORD THE DIRECTOR AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. AFTER HEARING THE EXPLANATION, IF THE ORGANIZATION DETERMINES THE DIRECTOR HAS FAILED TO DISCLOSE, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. RECORDS: THE MINUTES OF ALL MEETINGS AT WHICH A CONFLICT IS DISCUSSED SHALL INCLUDE THE NAMES OF ALL PERSONS WHO DISCLOSED OR WERE OTHERWISE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE INTEREST, THE VOTES RELATING TO THE TRANSACTION, THE CONTENT OF THE DISCUSSION, AND A RECORD OF ANY VOTES TAKEN SHALL ALSO BE NOTED. COMPENSATION: DIRECTORS OF THE ORGANIZATION SHALL NOT BE PAID COMPENSATION. ANNUAL STATEMENTS: EACH DIRECTOR SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THIS POLICY, HAS READ AND UNDERSTOOD SUCH, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PERIODIC REVIEWS: TO ENSURE THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS OF THIS POLICY SHALL BE CONDUCTED TO ENSURE THAT ITS DIRECTORS AND RECORD KEEPING REQUIREMENTS ARE BEING MET. OUTSIDE EXPERTS: WHEN CONDUCTING PERIODIC REVIEWS, THE ORGANIZATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE DIRECTORS OF THEIR RESPONSBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. THE FOREGOING POLICY WAS ADOPTED BY THE OCBA BOARD OF DIRECTORS AT ITS REGULAR MEETING ON NOVEMBER 19, 2008. BOARD MEMBERS AND KEY EMPLOYEES WILL BE REQUIRED TO SIGN IT ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS DETERMINED BY THE OCBA (A RELATED ORGANIZATION) BOARD OF DIRECTORS AS FOLLOWS: THE CEO/EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED REGULARLY BY A COMPENSATION COMMITTEE TO ENSURE IT IS JUST AND REASONABLE. THE CEO/EXECUTIVE DIRECTOR REVIEWS OCBA STAFF WAGES AND MAKES ANY RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE FOR APPROVAL. COMPARABLE COMPENSATION DATA IS REVIEWED AND DECISION MADE. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990 PART XII LINE 2C | THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY BAR ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6130 | AddressLine1Txt |
| City | NEWPORT BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92658 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952395855 | EIN |
| Primary Activities | ASSOCIATION | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ORANGE COUNTY BAR ASSOCIATION | ||
| E | $58,938 | COST |
| ORANGE COUNTY BAR ASSOCIATION | ||
| O | $62,556 | COST |
| ORANGE COUNTY BAR ASSOCIATION | ||
| P | $5,440 | COST |