ORANGE COUNTY BAR ASSOCIATION: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- ORANGE COUNTY BAR ASSOCIATION (EIN 95-2395855)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-08-27
- IRS object ID
- 202612399349301711
- Schema version
- 2025v4.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-27T15:08:24-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | 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 | 2025-01-01 | 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 | SHARON OH-KUBISCH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9494406700 | PhoneNum |
| Signature | 2026-08-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
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 | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHARON OH-KUBISCH | 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 | $3,693,875 | 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 | 20 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $606,875 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,906,693 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,265,046 | CYProgramServiceRevenueAmt |
| PY Investment Income | $112,856 | PYInvestmentIncomeAmt |
| CY Investment Income | $201,731 | CYInvestmentIncomeAmt |
| PY Other Revenue | $120,868 | PYOtherRevenueAmt |
| CY Other Revenue | $227,098 | CYOtherRevenueAmt |
| PY Total Revenue | $3,140,417 | PYTotalRevenueAmt |
| CY Total Revenue | $3,693,875 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $14,600 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,323,420 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,325,126 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,522,494 | PYOtherExpensesAmt |
| CY Other Expenses | $1,692,039 | CYOtherExpensesAmt |
| PY Total Expenses | $2,860,514 | PYTotalExpensesAmt |
| CY Total Expenses | $3,028,665 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $279,903 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $665,210 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,093,295 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,513,392 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,614,830 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,220,667 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,478,465 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,292,725 | 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 | 0 | 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 | 20 | 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 | Yes (1) | 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 (28 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 |
|---|---|---|---|---|---|---|---|
| MEI TSANG | |||||||
| PRESIDENT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHIRIN FOROOTAN | |||||||
| PRESIDENT-ELECT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERIC TRAUT | |||||||
| TREASURER | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHARON OH-KUBISCH | |||||||
| SECRETARY | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTINA M ZABAT-FRAN | |||||||
| IMMEDIATE PAST PRESIDENT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RYAN S DEAN | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROLINE R DJANG | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JUSTIN W FONG | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN P GLOWACKI | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| EEMAAN JALILI | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CASEY JOHNSON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTY G LEA | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL S LEBOFF | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SARA NAKADA | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ANNIE NICHOLSON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM C O'NEILL | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ALEXANDER C PAYNE | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| HOWARD M PRIVETTE | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LISA D RAMIREZ | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC SATHER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ARJUN SIVAKUMAR | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| REBEKAH F THOMAS | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER L WAIER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| NICOLE WHYTE | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LESLEY YOUNG | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| REBECCA MANNARA | |||||||
| ASSOCIATE EXECUTIVE DIRECTOR | 37.00 | 3.00 | Yes (X) | $128,837 | $0 | $13,744 | |
| DENNIS SLAUGHTER | |||||||
| CEO / EXECUTIVE DIRECTOR | 39.00 | 1.00 | Yes (X) | $231,703 | $0 | $16,976 | |
| AARON CALDERON | |||||||
| CONTROLLER | 39.00 | 1.00 | Yes (X) | $152,703 | $0 | $12,135 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $513,243 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $42,855 | 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 | $1,489,584 | $1,489,584 | |
| PUBLICATION, SALES AND | 541100 | $580,301 | $580,301 | |
| LAWYER REFERRAL SERVIC | 541100 | $527,307 | $527,307 | |
| SECTION, SEMINARS, PRO | 541100 | $277,480 | $277,480 | |
| MANDATORY FEE ARBITRAT | 541100 | $159,536 | $159,536 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $230,838 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $204,264 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $26,574 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,265,046 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $201,731 | TotalRevenueColumnAmt |
| Exclusion | $201,731 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,243 | TotalRevenueColumnAmt |
| Exclusion | $37,243 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $40,085 | 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 | $40,085 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,085 | TotalRevenueColumnAmt |
| Exclusion | $40,085 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $149,770 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $149,770 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $149,770 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,693,875 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,807,941 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $606,875 | UnrelatedBusinessRevenueAmt |
| Exclusion | $279,059 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,500 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,098 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $595,191 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,200 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,597 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,040 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,926 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,797 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,368 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,811 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,004 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,228 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,001 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,808 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,423 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,524 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROGRAM EXPENSE | $756,756 |
| BANK CHARGES | $68,093 |
| MISCELLANEOUS | $41,950 |
| EQUIPMENT RENTAL | $12,590 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,760 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,028,665 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $797,685 | BOYAmt |
| EOY | $537,407 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,578,144 | BOYAmt |
| EOY | $3,025,334 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,644 | BOYAmt |
| EOY | $134,077 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,856 | BOYAmt |
| EOY | $114,153 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,055 | BOYAmt |
| EOY | $85,141 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,275,651 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,754,149 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,516,038 | BOYAmt |
| EOY | $2,521,502 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,874,554 | BOYAmt |
| EOY | $2,082,819 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,319 | BOYAmt |
| EOY | $12,959 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,093,295 | BOYAmt |
| EOY | $8,513,392 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,562 | BOYAmt |
| EOY | $222,583 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $983,122 | BOYAmt |
| EOY | $984,685 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $441,146 | BOYAmt |
| EOY | $13,399 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,614,830 | BOYAmt |
| EOY | $1,220,667 | 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 | $6,478,465 | BOYAmt |
| EOY | $7,292,725 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,478,465 | BOYAmt |
| EOY | $7,292,725 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,093,295 | BOYAmt |
| EOY | $8,513,392 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $665,210 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $149,050 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
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 | $964,308 | DepreciationAmt |
| Book Value | $546,031 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $508,603 | OtherCostOrOtherBasisAmt |
| Depreciation | $426,325 | DepreciationAmt |
| Book Value | $82,278 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $363,516 | OtherCostOrOtherBasisAmt |
| Depreciation | $363,516 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,521,502 | 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 |
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DENNIS SLAUGHTER | ||||||||||||||
| CEO / EXECUTIVE DIRECTOR | $211,703 | $0 | $20,000 | $0 | $0 | $0 | $9,382 | $0 | $7,594 | $0 | $248,679 | $0 | $0 | $0 |
| AARON CALDERON | ||||||||||||||
| CONTROLLER | $132,703 | $0 | $20,000 | $0 | $0 | $0 | $6,732 | $0 | $5,403 | $0 | $164,838 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | PRESIDENT MEI TSANG AND BOARD MEMBER RYAN S. DEAN WORK AT THE SAME LAW FIRM. |
| 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 THE EXECUTIVE 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 | $54,171 | COST |
| ORANGE COUNTY BAR ASSOCIATION CHARITABLE FUND | ||
| O | $65,016 | COST |
| ORANGE COUNTY BAR ASSOCIATION CHARITABLE FUND | ||
| Q | $8,285 | COST |
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