2020-08-27T13:45:45-05:00 2019-12-31 473535842 DAVIS FARR LLP 2301 DUPONT DRIVE SUITE 200 IRVINE CA 92612 990 2019-01-01 330690752 ORANGE COUNTY BAR ASSOCIATION CHARITABLE FUND ORAN 9494406700 PO BOX 6130 NEWPORT BEACH CA 92658 DAN ROBINSON TREASURER 9494406700 2020-08-27 1 TRITIA FOSTER P02164134 9494742020 4.53.180.254 2020-08-27 13:14:09 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 2CA663D5CAAE14A29FAAB18144C998F722BBDB75 2019 2020-11-06 18:47:13Z TRUDY LEVINDOFSKE PO BOX 6130 NEWPORT BEACH CA 92658 446276 0 X WWW.OCBACF.ORG X 1996 CA TO PROVIDE RESOURCES TO ORGANIZATIONS AND PROGRAMS IN ORDER TO ENHANCE THE SYSTEM OF JUSTICE AND PROMOTE EQUAL JUSTICE FOR ALL. 15 15 0 25 0 0 187829 178386 0 0 186 165 91232 86445 279247 264996 205000 222000 0 0 47209 71508 0 0 19079 14250 4807 266459 298315 12788 -33319 433705 391690 69028 60332 364677 331358 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. 0 0 260157 222000 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. 260157 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X SHANNON PEARSALL 9494406700 4101 WESTERLY PLACE NEWPORT BEACH CA 92660 NIKKI P MILIBAND PRESIDENT 2.00 2.00 X X 0 0 0 LARISA M DINSMOOR TREASURER 2.00 2.00 X X 0 0 0 DANIEL S ROBINSON SECRETARY 2.00 2.00 X X 0 0 0 URSULA K GUZMAN DIRECTOR 2.00 X 0 0 0 DANIEL M GLASSMAN DIRECTOR 2.00 X 0 0 0 ERIN F GIGLIA DIRECTOR 2.00 X 0 0 0 JAMES Y PACK DIRECTOR 2.00 2.00 X 0 0 0 JOHN K BECKLEY DIRECTOR 2.00 X 0 0 0 LEI LEI WANG EKVALL DIRECTOR 2.00 X 0 0 0 MEI TSANG DIRECTOR 2.00 2.00 X 0 0 0 TODD G FRIEDLAND DIRECTOR 2.00 X 0 0 0 DEIRDRE M KELLY DIRECTOR 2.00 2.00 X 0 0 0 SCOTT B GARNER DIRECTOR 2.00 2.00 X 0 0 0 CHRIS P WESIERSKI DIRECTOR 2.00 X 0 0 0 DIMETRIA A JACKSON DIRECTOR 2.00 X 0 0 0 TRUDY LEVINDOFSKE CEO / EXECUTIVE DIRECTOR 3.00 37.00 X 0 199238 19393 CAROLE MARTINEZ ASSOCIATE EXECUTIVE DIRECT 3.00 37.00 X 0 118649 11617 DENNIS SLAUGHTER DIRECTOR OF IT / FACILITIES 1.00 39.00 X 0 121180 9881 SHANNON PEARSALL CONTROLLER 1.00 39.00 X 0 121092 10912 0 560159 51803 0 0 1 0 0 158640 19746 178386 165 165 267725 158640 181280 86445 86445 264996 0 0 86610 222000 222000 60492 30246 15123 15123 5856 2928 1464 1464 5160 2580 1290 1290 2325 1163 581 581 2368 1184 592 592 TAXES & FEES 114 56 29 29 298315 260157 19079 19079 112778 66017 309408 309573 11519 16100 2625 2625 0 0 433705 391690 37028 60332 32000 0 69028 60332 X 364677 331358 364677 331358 433705 391690 -33319 0 X X 0 1 X 1 0 X 103868 118997 157124 187829 178386 746204 103868 118997 157124 187829 178386 746204 43963 702241 49 137 205 186 165 742 746946 1290681 0.94010 0.96450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2625 2625 0 0 X PART X, LINE 2: THE 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 WILL RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2019, THE ASSOCIATION HAS NOT RECOGNIZED INCOME TAX EXPENSE FOR PENALTY AND INTEREST AS THE ASSOCIATION DOES NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION DOES NOT ANTICIPATE A SIGNIFICANT CHANGE IN UNRECOGNIZED TAX POSITIONS WITHIN THE COMING YEAR. GOLF EVENT 156600 87540 69060 3456 42290 0 1040 18182 ANNUAL BENEFIT 269765 71100 198665 35142 52393 2462 1000 25315 426365 158640 267725 38598 94683 2462 2040 43497 181280 86445 1 PUBLIC LAW CENTER 601 CIVIC CENTER DRIVE WEST SANTA ANA CA 92701 953709253 501(C)(3) 25000 COURTHOUSE BASED LEGAL CLINIC CONSTITUTIONAL RIGHTS FOUNDATION OF ORANGE COUNTY 4101 WESTERLY PLACE SUITE 101 NEWPORT BEACH CA 92660 330068500 501(C)(3) 45000 CONSTITUTIONAL FUTURES PROJECT: EMPOWERING OC YOUTH UCI SCHOOL OF LAW 401 EAST PELTASON DRIVE SUITE 1000 IRVINE CA 92697 952540117 501(C)(3) 10000 PRE-LAW OUTREACH PROGRAM/SATURDAY ACADEMY OF LAW. CHAPMAN UNIVERSITY-SCHOOL OF LAW ONE UNIVERSITY DRIVE ORANGE CA 92866 951643992 501(C)(3) 12000 BETTE AND WYLIE AITKEN FAMILY PROTECTION CLINIC LAURA'S HOUSE 999 CORPORATE DRIVE 225 LADERA RANCH CA 92694 330621826 501(C)(3) 10000 LEGAL ADVOCACY PROGRAM FOR VICTIMS OF DOMESTIC VIOLENCE LEGAL AID SOCIETY OF ORANGE COUNTY 2101 N TUSTIN AVENUE SANTA ANA CA 92705 951994337 501(C)(3) 35000 LEGAL INTAKE FOR ORANGE COUNTY HOMELESS RESIDENTS VETERANS LEGAL INSTITUTE 9500 WARNER AVENUE SUITE 250-04 FOUNTAIN VALLEY CA 92708 471608069 501(C)(3) 30000 PRO BONO VETERANS CLINICS HUMAN OPTIONS PO BOX 53745 IRVINE CA 92619 953667817 501(C)(3) 10000 LEGAL ADVOCACY PROGRAM WOMEN'S TRANSITIONAL LIVING CENTER PO BOX 916 FULLERTON CA 92832 510201813 501(C)(3) 10000 LEGAL ADVOCACY VICTIM'S IMMIGRATION LEGAL SERVICES COLLABORATIVE COURTS FOUNDATION 1211 STARLIT DRIVE LAGUNA BEACH CA 92651 223941228 501(C)(3) 12000 TRANSPORTATION & EMPLOYEE ASSISTANCE PROGRAMS PART I, LINE 2: 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. 0 0 0 0 0 0 0 0 0 TRUDY LEVINDOFSKE CEO / EXECUTIVE DIRECTOR 0 181738 0 17500 0 0 0 10896 0 8497 0 218631 0 0 PART I, LINE 3 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. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS SCOTT B. GARNER AND MEI TSANG HAVE A BUSINESS RELATIONSHIP. 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. ORANGE COUNTY BAR ASSOCIATION PO BOX 6130 NEWPORT BEACH CA 92658 952395855 ASSOCIATION CA 501(C)(6) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 ORANGE COUNTY BAR ASSOCIATION E 60332 COST ORANGE COUNTY BAR ASSOCIATION O 71508 COST ORANGE COUNTY BAR ASSOCIATION P 4805 COST