Sacramento County Bar Association

Nonprofit profile at a glance

EIN
941359485
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9165643780
Rating
44
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$676,977
Expenses
$764,202
Assets
$721,384
Liabilities
$204,662

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

Leadership & pay

30 people listed

Executive titles in this filing

  • CONNER OLSON (PRESIDENT)

Highest reported compensation

  • TERRI SHETTLE (EXECUTIVE DI): $130,918 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 sacramento county bar association's mission is to promote justice and enhance diversity, with an emphasis on the sacramento region's community and legal profession.

What it reported doing in 2024

Scba is a nonprofit business association serving the legal community in and around sacramento county. The association, which was started in 1919, is made up of two dozen sections, divisions, and committees that offer programs to help attorneys achieve specialization and subject-matter expertise in a variety of practice areas. Additionally, scba partners with affiliate bar associations and organizations that add to the dynamic sacramento legal community. The scba staff - a small 4-person team - organizes events, supports educational programming for lawyers, and provides administrative support to the scba executive committee and board of directors. The office is tasked with weekly communications to the membership and other efforts as necessary. As a member services organization, the scba is committed to providing benefits that add value to the members and to the legal community as a whole. Service accomplishment during the year ended december 31,2024 included: 1.maintained regular monthly meetings with directors. 2.continued to organize and present regular subject matter programs to help attorneys achieve continuing education credits. 3.provided fee arbitration services to the public. 4.continued to educate and inspire youth through partnership with sacramento county bar foundation on kids law day. 5.established a scholarship for law students. 6.maintained position as a bridge between the bar (attorneys in the region) with the bench (judicial officers). 7.conducted successful bench bar reception and annual meeting events, highlighting judge of the year and distinguished attorney of the year, and generating revenue for the scba. 8.surpassed 1700 members. 9.hired an executive director to continue enhancing organizational support and operations.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - 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: 0
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 24
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.9%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 17.1%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -19.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 29 of 29 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $131K · 30 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.