Delaware State Bar Association

Nonprofit profile at a glance

EIN
237066831
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Wilmington, DE, USA
Phone
3026585279
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,441,675
Expenses
$2,080,990
Assets
$3,796,421
Liabilities
$879,096

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

30 people listed

Executive titles in this filing

  • MARY DUGAN (PRESIDENT)
  • DAVID WHITE (PRESIDENT -)

Highest reported compensation

  • MARK S VAVALA (FORMER EXE D): $105,092 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purposes and objects of the association include the following: the advancement of the science of jurisprudence, securing proper statutory reforms, preserving proper standards for members of the bar, maintenance of honor and dignity in the profession, upholding principles of legal ethics and professional responsibility, cultivation of fraternal relationship among the bench and bar of Delaware, perpetuation of legal history and all such other and proper purposes and objects as befit the practice of law and the proper public perception of the profession. In addition, it is the responsibility of the association to speak on behalf of the courts and to preserve their honor, integrity, high standards and proper remuneration.

What it reported doing in 2024

Section, committee, and other expenses - see schedule o section, committee, and other expenses: through the work of its many sections and committees, the association is regularly involved in matters pertaining to the profession, to the enforcement of our laws and to assuring equal access to the justice system for every citizen. To that end, the association is strongly committed to educating the public about the law and the proper administration of justice. The association offers a lawyer referral service to the public at large as well as various educational programs in conjunction with area schools. It offers assistance to lawyers facing personal or business crisis and serves as a clearing house for lawyers in transition. It publishes a monthly magazine which is mailed to all members and arranges social events.

Operating model

Revenue model
Other-operating. 78% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.5%; rating input score 46
  • Program expense ratio: 52.9%; rating input score 53
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.8%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.82; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 46.5% of revenue deployed · 52.9% of spending went to programs
  • Governance: 28 of 28 board members independent · 7 of 7 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $105K · 30 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.