ORANGE COUNTY BAR ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ORANGE COUNTY BAR ASSOCIATION (EIN 95-2395855)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-08-05
IRS object ID: 202422189349300832
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 D
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 KARMEN 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	952395855	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ORANGE COUNTY BAR ASSOCIATION	BusinessNameLine1Txt

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	$2,995,137	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.OCBAR.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1901	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	ADVANCING THE SCIENCE OF JURISPRUDENCE & A BETTER UNDERSTANDING OF THE LEGAL PROFESSION.	ActivityOrMissionDesc
Voting Members Governing Body	25	VotingMembersGoverningBodyCnt
Voting Members Independent	25	VotingMembersIndependentCnt
Total Employee	21	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$578,135	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,753,517	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,802,927	CYProgramServiceRevenueAmt
PY Investment Income	$42,119	PYInvestmentIncomeAmt
CY Investment Income	$81,411	CYInvestmentIncomeAmt
PY Other Revenue	$121,204	PYOtherRevenueAmt
CY Other Revenue	$110,799	CYOtherRevenueAmt
PY Total Revenue	$2,916,840	PYTotalRevenueAmt
CY Total Revenue	$2,995,137	CYTotalRevenueAmt
PY Grants And Similar Paid	$12,500	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$14,375	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,185,721	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,329,667	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,269,075	PYOtherExpensesAmt
CY Other Expenses	$1,468,917	CYOtherExpensesAmt
PY Total Expenses	$2,467,296	PYTotalExpensesAmt
CY Total Expenses	$2,812,959	CYTotalExpensesAmt
PY Revenues Less Expenses	$449,544	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$182,178	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,546,827	TotalAssetsBOYAmt
Total Assets EOY	$7,749,246	TotalAssetsEOYAmt
Total Liabilities BOY	$1,838,636	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,683,805	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,708,191	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,065,441	NetAssetsOrFundBalancesEOYAmt
Mission	TO ENHANCE THE SYSTEM OF JUSTICE, THE LAWYERS WHO SERVE IT AND THE COMMUNITY SERVED BY IT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	ORANGE COUNTY LAWYER PUBLICATION:THE ASSOCIATION PRODUCES A MONTHLY MAGAZINE FOR ITS MEMBERS, O.C. LAWYER, WHICH CONTAINS ARTICLES OF INTEREST TO THE LEGAL COMMUNITY. THE O.C. LAWYER FEATURES LAW RELATED ARTICLES AS WELL AS LAW-RELATED ACTIVITIES OF INTEREST TO ATTORNEYS IN THE COUNTY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	CONTINUING LEGAL EDUCATION:THE ASSOCIATION OFFERS SEMINARS, WORKSHOPS AND PROGRAMS TO SPECIFICALLY AND CREATIVELY MEET THE LEGAL EDUCATION NEEDS OF MEMBERS. THE MONTHLY SECTION MEETINGS PROVIDE ADDITIONAL EDUCATION OPPORTUNITIES FOR SECTION MEMBERS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	LAWYER REFERRAL AND INFORMATION SERVICES:THIS PROGRAM IS SUPPORTED BY MEMBERSHIP DUES, FEES PAID BY LAWYERS PARTICIPATING IN THE SERVICE AND FEES CHARGED TO CLIENTS OF THE SERVICE. THE SERVICE PROVIDES LEGAL AND GENERAL INFORMATION TO THE PUBLIC, AND REFERS CLIENTS TO LAWYERS BASED UPON CLIENT'S NEEDS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
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	0	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
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
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	21	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
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	25	GoverningBodyVotingMembersCnt
Independent Voting Member	25	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	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	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	Yes (1)	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 (29 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
DAN ROBINSON
IMMEDIATE PAST PRESIDENT	2.00	2.00	Yes (X)	Yes (X)	$0	$0	$0
MICHAEL GREGG
PRESIDENT	2.00	2.00	Yes (X)	Yes (X)	$0	$0	$0
CHRISTINA M ZABAT-FRAN
PRESIDENT ELECT	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)		$0	$0	$0
EVE A BRACKMANN
DIRECTOR	2.00		Yes (X)		$0	$0	$0
KATE CORRIGAN
DIRECTOR	2.00		Yes (X)		$0	$0	$0
JOHN S COWHIG
DIRECTOR	2.00		Yes (X)		$0	$0	$0
CAROLINE DJANG
DIRECTOR	2.00		Yes (X)		$0	$0	$0
KELLY GALLIGAN
DIRECTOR	2.00		Yes (X)		$0	$0	$0
JOHN GLOWACKI
DIRECTOR	2.00		Yes (X)		$0	$0	$0
H JOSH JI
DIRECTOR	2.00		Yes (X)		$0	$0	$0
CASEY R JOHNSON
DIRECTOR	2.00		Yes (X)		$0	$0	$0
MICHAEL S LEBOFF
DIRECTOR	2.00		Yes (X)		$0	$0	$0
SEAN LOBB
DIRECTOR	2.00		Yes (X)		$0	$0	$0
TRACY A MILLER
DIRECTOR	2.00		Yes (X)		$0	$0	$0
SHARON OH-KUBISCH
DIRECTOR	2.00		Yes (X)		$0	$0	$0
JAMES Y PACK
DIRECTOR	2.00	2.00	Yes (X)		$0	$0	$0
THOMAS A PISTONE
DIRECTOR	2.00		Yes (X)		$0	$0	$0
HOWARD PRIVETTE
DIRECTOR	2.00		Yes (X)		$0	$0	$0
SUZANNE BURKE SPENCER
DIRECTOR	2.00		Yes (X)		$0	$0	$0
MARY-CHRISTINE SUNGAILA
DIRECTOR	2.00		Yes (X)		$0	$0	$0
ERIC V TRAUT
DIRECTOR	2.00		Yes (X)		$0	$0	$0
JENNIFER WAIER
DIRECTOR	2.00		Yes (X)		$0	$0	$0
DARRELL P WHITE
DIRECTOR	2.00		Yes (X)		$0	$0	$0
TRUDY LEVINDOFSKE
CEO / EXECUTIVE DIRECTOR	37.00	3.00		Yes (X)	$287,253	$0	$22,422
AARON CALDERON
CONTROLLER	39.00	1.00		Yes (X)	$89,140	$0	$6,416
CHRISTINE WILBUR
ASSOCIATE EXECUTIVE DIRECT	37.00	3.00			$120,829	$0	$8,660	Yes (X)
DENNIS SLAUGHTER
COO	39.00	1.00			$142,458	$0	$12,325	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$639,680	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$49,823	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	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

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES	541100	$1,264,508	$1,264,508
PUBLICATION, SALES AND	541100	$540,103		$540,103
LAWYER REFERRAL SERVIC	541100	$445,528	$445,528
SECTION, SEMINARS, PRO	541100	$233,909	$233,909
SPECIAL EVENTS	541100	$112,076	$112,076

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$206,803	TotalRevenueColumnAmt
Related Or Exempt Func Income	$168,771	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$38,032	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,802,927	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$81,411	TotalRevenueColumnAmt
Exclusion	$81,411	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$43,485	TotalRevenueColumnAmt
Exclusion	$43,485	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$39,600	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$39,600	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,600	TotalRevenueColumnAmt
Exclusion	$39,600	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	541100	BusinessCd
Total Revenue Column	$27,714	TotalRevenueColumnAmt
Related Or Exempt Func Income	$27,714	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$27,714	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,995,137	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,252,506	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$578,135	UnrelatedBusinessRevenueAmt
Exclusion	$164,496	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$14,375	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$689,503	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$485,744	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$30,133	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$36,773	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$87,514	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$8,771	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$27,206	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$16,714	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$37,891	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$35,660	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$146,438	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$217,029	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$16,472	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$81,037	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$37,290	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PROGRAM EXPENSE	$753,237
BANK CHARGES	$53,027
MISCELLANEOUS	$25,961
EQUIPMENT RENTAL	$10,091

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,093	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,812,959	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$494,508	BOYAmt
EOY	$467,612	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,501,345	BOYAmt
EOY	$2,580,021	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$86,452	BOYAmt
EOY	$106,824	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$145,238	BOYAmt
EOY	$137,674	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$88,281	BOYAmt
EOY	$114,020	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,206,649	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,626,471	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,639,166	BOYAmt
EOY	$2,580,178	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,542,241	BOYAmt
EOY	$1,725,609	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$49,596	BOYAmt
EOY	$37,308	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,546,827	BOYAmt
EOY	$7,749,246	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$167,072	BOYAmt
EOY	$191,594	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$851,672	BOYAmt
EOY	$859,739	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$819,892	BOYAmt
EOY	$632,472	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,838,636	BOYAmt
EOY	$1,683,805	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	$5,708,191	BOYAmt
EOY	$6,065,441	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,708,191	BOYAmt
EOY	$6,065,441	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,546,827	BOYAmt
EOY	$7,749,246	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$182,178	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$175,072	NetUnrlzdGainsLossesInvstAmt
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 D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,893,193	OtherCostOrOtherBasisAmt
Book Value	$1,893,193	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,510,339	OtherCostOrOtherBasisAmt
Depreciation	$836,628	DepreciationAmt
Book Value	$673,711	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$439,602	OtherCostOrOtherBasisAmt
Depreciation	$426,328	DepreciationAmt
Book Value	$13,274	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$363,515	OtherCostOrOtherBasisAmt
Depreciation	$363,515	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,580,178	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 I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PUBLIC LAW CENTER	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	601 CIVIC CENTER DRIVE W	AddressLine1Txt
City	SANTA ANA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92701	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	953709253	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$7,500	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	PUBLIC LAW CENTER GALA DONATION	PurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORANGE COUNTY BAR ASSOCIATION (OCBA) PROVIDES ASSISTANCE ONLY TO OTHER 501(C) ORGANIZATIONS WHOSE MISSION FURTHERS OR IS RELATED TO THAT OF THE OCBA. OCBA MONITORS THE USE OF FUNDS BY VERIFYING THE RECIPIENT IS AN APPROVED NOT-FOR-PROFIT THROUGH WEBSITES SUCH AS GUIDESTAR.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

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	$212,253	$0	$75,000	$0	$0	$0	$11,490	$0	$10,932	$0	$309,675	$0	$0	$0
DENNIS SLAUGHTER
COO	$130,958	$0	$11,500	$0	$0	$0	$6,627	$0	$5,698	$0	$154,783	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	MEMBERSHIP OF THE ASSOCIATION SHALL CONSIST OF ACTIVE MEMBERS, ASSOCIATE MEMBERS, AND HONORARY MEMBERS, AS THOSE ITEMS ARE DEFINED IN THE ORGANIZATION'S BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7A	ACTIVE ASSOCIATION MEMBERS SHALL HAVE THE RIGHT TO VOTE FOR NOMINEES NAMED ON THE BALLOT, OR FOR ANY QUALIFIED MEMBER OF THE ASSOCIATION WHOSE NAME MAY BE WRITTEN ON THE BALLOT. EACH MEMBER SHALL HAVE ONE VOTE FOR EACH VACANT OFFICE. BALLOTS MUST BE RETURNED TO THE PRESIDENT-ELECT, ACCORDING TO INSTRUCTIONS WRITTEN ON OR FURNISHED WITH THE BALLOT, NOT LATER THAN 2:30 PM, ON THE ELECTION DATE, AT WHICH TIME THE VOTING SHALL CEASE.
FORM 990, PART VI, SECTION B, LINE 11B	CONTROLLER AND CEO/EXECUTIVE DIRECTOR REVIEW THE 990 TO ADDRESS ANY CONCERNS WITH CPA BEFORE PRESENTING TO 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 15A	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	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990 PART XII LINE 2C	THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM 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-CHARITABLE FUND	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	330690752	EIN
Primary Activities	CHARITABLE FUNDING	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 7	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
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	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	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	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	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 CHARITABLE FUND
D	$58,938	COST
ORANGE COUNTY BAR ASSOCIATION CHARITABLE FUND
O	$62,556	COST
ORANGE COUNTY BAR ASSOCIATION CHARITABLE FUND
Q	$5,440	COST