2025-04-15T13:26:45-04:00 2024-06-30 522070578 PAPALEO ROSEN & CHELF PA 1523 CONCORD PIKE STE 401 WILMINGTON DE 19803 990 2023-07-01 237066831 DELAWARE STATE BAR ASSOCIATION DELA 3026585279 704 N KING ST STE 110 WILMINGTON DE 19801 KARL RANDALL EXE DIRECTOR, DSBA 3026585279 2024-02-05 false G HARRY PAPALEO CPA P00451404 3027982300 2025-04-15 2023 2025-03-06 01:10:19Z KARL RANDALL 704 N KING STE 110 WILMINGTON DE 19801 2864314 false X WWW.DSBA.ORG X 1970 DE 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. 27 27 12 64436 463132 451229 1602778 1762152 23706 36437 128836 126787 2218452 2376605 20000 0 648546 754520 0 0 1250338 1422653 1898884 2197173 319568 179432 2375201 3471791 233038 974462 2142163 2497329 X 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. false false 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. CONTINUING LEGAL EDUCATION: THE ASSOCIATION OFFERS MEMBERS A GROWING LIST OF SERVICES AND BENEFITS PLANS TOGETHER WITH CONTINUING LEGAL EDUCATION PROGRAMS DESIGNED TO IMPROVE THE QUALITY OF THE PROFESSION, THE PRACTICE OF LAW, THE OPERATION OF THE COURTS AND THE COMPETENCY OF LAWYERS. MEMBER FUNCTIONS: THE ASSOCIATION PROVIDES MEMBER FUNCTIONS WHICH ARE ORGANIZED TO UNITE THE LAWYERS WHO PRACTICE IN THE STATE OF DELAWARE. THESE SOCIAL EVENTS ENCOURAGE INTERACTION AND DISCUSSION AMONG ALL MEMBERS OF THE DELAWARE BAR AND BENCH. LEGAL DIRECTORY, NEWSLETTER, AND IN RE: THE ASSOCIATION PUBLISHES A MONTHLY MAGAZINE WHICH IS MAILED TO ALL MEMBERS AND ARRANGES SOCIAL EVENTS WHICH ENCOURAGE INTERACTION AND DISCUSSION AMONG ALL MEMBERS OF THE DELAWARE BAR AND BENCH. THE MAGAZINE DERIVES PART OF ITS REVENUE FROM SUBSCRIPTIONS AND THE OTHER PART FROM ADVERTISING. THE DELAWARE STATE BAR ASSOCIATION ALLOCATES PART OF THE PROGRAM SERVICE FEES DIRECT EXPENSES FOR THE LEGAL DIRECTORY AND BAR JOURNAL. false true false true false false false false false true false false true true true false true false false false false false false false false false true false true false false false false false false false false false false true true false false true 13 0 12 true true true false false false false false false false false false false false false false X 27 27 false false false false true true false true true false false true true true false true true true false false X KARL RANDALL 3026585279 704 N KING ST STE 110 WILMINGTON DE 19801 KATE HARMON PRESIDENT 2.00 X 0 0 0 MARY DUGAN PRESIDENT - 2.00 X 0 0 0 DAVID WHITE VICE PRES.-A 2.00 X 0 0 0 I CONNOR BIFFERATO V. PRES. - N 2.00 X 0 0 0 ANTHONY PANICOLA V. PRES. - K 2.00 X 0 0 0 ALAINA M CHAMBERLAIN V. PRES. - S 2.00 X 0 0 0 SAMUEL PRATCHER VP. SOLO FIR 2.00 X 0 0 0 JESSIE R BENAVIDES VP, SOLO FIR 2.00 X 0 0 0 STEPHEN A SPENCE VP, SOLO FIR 2.00 X 0 0 0 MAE OBERSTE SECRETARY 2.00 X 0 0 0 KATELIN A MORALES ASSISTANT SE 2.00 X 0 0 0 JENNIFER YING TREASURER 2.00 X 0 0 0 FRANCIS MURPHY JR ASSISTANT TR 2.00 X 0 0 0 THE HON RENETA GREEN-STREETT JUDICIAL MEM 2.00 X 0 0 0 KIADII HARMON ASSISTANT TO 2.00 X 0 0 0 THOMAS P MCGONIGLE LEGISLATIVE 2.00 X 0 0 0 LOREN BARRON MEMBER-AT-LA 2.00 X 0 0 0 EMILY BRYANT-ALVAREZ MEMBER-AT-LA 2.00 X 0 0 0 CRYSTAL CAREY MEMBER-AT-LA 2.00 X 0 0 0 PAIGE CHAPMAN MEMBER-AT-LA 2.00 X 0 0 0 RICHARD FORSTEN MEMBER-AT-LA 2.00 X 0 0 0 KYLE GAY MEMBER-AT-LA 2.00 X 0 0 0 KELLEY HUFF MEMBER-AT-LA 2.00 X 0 0 0 DENISE NORDHEIMER MEMBER-AT-LA 2.00 X 0 0 0 ROOPA SABESAN MEMBER-AT-LA 2.00 X 0 0 0 ZACHARY STIRPARO MEMBER-AT-LA 2.00 X 0 0 0 VICTORIA SWEENEY MEMBER-AT-LA 2.00 X 0 0 0 MARK S VAVALA EXE DIRECTOR 40.00 X 123237 0 0 CAROL WALDHAUSER EXE DIRECTOR 40.00 X 22595 0 0 KARL RANDALL EXE DIRECTOR 40.00 X 0 0 0 145832 1 true false false 204780 246449 451229 CONTINUING LEGAL EDUCATION 611710 779653 779653 MEMBERSHIP DUES 541900 694582 694582 SECTION, COMMITTEE, AND OTHER 900099 98176 98176 MEMBER FUNCTIONS 900099 85063 85063 BAR JOURNAL 541800 64436 64436 40242 40242 1762152 43945 43945 480201 479558 8151 643 -8151 -7508 -8151 643 EXPENSE REIMBURSEMENT DSBIS 900099 104958 104958 MISCELLANEOUS 900099 16429 16429 LEGACY WALL 900099 5400 5400 126787 2376605 1816352 64436 44588 X 20000 20000 657026 368356 288670 16362 9299 7063 29952 16667 13285 51180 28693 22487 13500 13500 8330 8330 93157 93157 2675 2675 15867 66 15801 17628 292 17336 229614 7116 222498 5726 5726 102195 102195 11416 11416 SECTION, COMMITTEE & OTHR 239982 239982 CLE PROGRAMS 219619 219619 LEGAL DIR. & NEWSLETTER 80015 80015 MEMBER FUNCTIONS 79693 79693 303236 82927 220309 2197173 1152725 1044448 0 226048 385847 465376 525837 113901 118363 11200 25183 414140 264446 62178 149694 1496498 1575382 691485 2375201 3471791 114787 161001 107151 131670 11100 681791 233038 974462 X 1643388 1814268 498775 683061 2142163 2497329 2375201 3471791 X 179432 42796 132938 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 694582 25000 25000 34729 -9729 56752 2096 54656 275888 248767 27121 81500 13583 67917 149694 RIGHT-OF-USE ASSETS 677485 SECURITY DEPOSIT 14000 691485 LEASE LIABILITY 681791 681791 X 2575982 42796 164911 207707 2368275 8330 8330 2376605 2220816 132685 132685 2088131 8330 100712 109042 2197173 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ASSOCIATION'S FINANCIAL STATEMENTS. THE ASSOCIATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D NET C CORP AFFILIATE REVENUE & ELMINIATIONS 79,685 NET NON-PROFIT AFFILIATE REVENUE 77,075 TO NET TAX/BOOK LOSS DIFFERENCE 8,151 SCHEDULE D, PAGE 4, PART XII, LINE 2D NET C CORP AFFILIATE EXPENSES & ELMINIATIONS 90,024 NET NON PROFIT AFFILIATE EXPENSE 2,030 LOSS ON DISPOSAL OF CAPITAL ASSETS 40,631 SCHEDULE D, PAGE 4, PART XII, LINE 4B CONTRIBUTION TO NON-PROFIT AFFILIATE 20,000 BOOK / TAX DEPRECIATION DIFFERENCE 80,712 false DELAWARE LAYWERS ASSISTANCE FUND 704 N KING ST STE 110 WILMINGTON DE 19801 464873901 501C3 20000 LAWYER ASSISTANCE false false false MARK S VAVALA EXE DIRECTOR, DSBA 123237 123237 FORM 990 - ORGANIZATION'S 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. FORM 990, PAGE 2, PART III, LINE 4A 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. FORM 990, PAGE 2, PART III, LINE 4D LEGAL DIRECTORY, NEWSLETTER, AND IN RE: THE ASSOCIATION PUBLISHES A MONTHLY MAGAZINE WHICH IS MAILED TO ALL MEMBERS AND ARRANGES SOCIAL EVENTS WHICH ENCOURAGE INTERACTION AND DISCUSSION AMONG ALL MEMBERS OF THE DELAWARE BAR AND BENCH. THE MAGAZINE DERIVES PART OF ITS REVENUE FROM SUBSCRIPTIONS AND THE OTHER PART FROM ADVERTISING. THE DELAWARE STATE BAR ASSOCIATION ALLOCATES PART OF THE PROGRAM SERVICE FEES DIRECT EXPENSES FOR THE LEGAL DIRECTORY AND BAR JOURNAL. FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY MEMBERS AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE ASSOCIATION REVIEWED THE FORM 990 AT THEIR FINANCE COMMITTEE MEETING. MEMBERS OF THE GOVERNING BOARD ALONG WITH THE EXECUTIVE DIRECTOR, KARL RANDALL, WERE PRESENT AT THIS MEETING. PAPALEO, ROSEN & CHELF, P.A. WERE PRESENT AT THIS MEETING AND WENT THROUGH THE FORM 990 AND ANSWERED ANY QUESTIONS REGARDING THE FORM 990. THE ENTIRE GOVERNING BODY THEN RECEIVED COPIES OF THE FORM AND MET WITH THE MEMBERS OF THE FINANCE COMMITTEE TO REVIEW THE FORM AND ANSWER ANY QUESTIONS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY AND COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE FORM 990 AND 990-T ARE AVAILABLE UPON REQUEST TO MEMBERS OF THE ASSOCIATION. THE FORM 990 AND 990-T ARE ALSO FILED ONLINE WHICH ANYONE FROM THE PUBLIC CAN REVIEW. MEMBERS OF THE ASSOCIATION MAY REQUEST TO REVIEW GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS. FORM 990, PART IX, LINE 24E LEGAL DIR. & NEWSLETTER 63,773 0 0 BANK & CREDIT FEES 18,730 25,418 0 MEMBERSHIP PROVIDED BENEF 0 42,592 0 TREATMENT ASSISTANCE 0 32,660 0 LEGISLATIVE AGENT 0 25,000 0 REPAIRS AND MAINTENANCE 0 18,262 0 PARKING 0 17,976 0 UTILITIES 0 13,255 0 EXECUTIVE COMMITTEE EXPEN 0 12,931 0 TELEPHONE & COMMUNICATION 0 12,191 0 LEASE EXPENSE 0 8,112 0 MISC 0 3,192 0 EDUCATIONAL OUTREACH 0 2,582 0 TELEPHONE 0 1,955 0 PARKING 0 1,950 0 MISCELLANEOUS 0 1,534 0 BAD DEBT EXPENSE 0 600 0 UTILITIES 424 0 0 BANK & CREDIT FEES 0 99 0 TOTAL 82,927 220,309 0 FORM 990, PART XI, LINE 9 NET C CORP AFFILIATE REVENUE & ELMINIATIONS 79,685 NET NON-PROFIT AFFILIATE REVENUE 77,075 TO NET TAX/BOOK LOSS DIFFERENCE 8,151 NET C CORP AFFILIATE EXPENSES & ELMINIATIONS -90,024 NET NON PROFIT AFFILIATE EXPENSE -2,030 LOSS ON DISPOSAL OF CAPITAL ASSETS -40,631 CONTRIBUTION TO NON-PROFIT AFFILIATE 20,000 BOOK / TAX DEPRECIATION DIFFERENCE 80,712 TOTAL 132,938 DE-LAP 405 N KING ST STE 100 WILMINGTON DE 19801 205267414 ASSISTANCE DE 204780 48875 DELAWARE S DELAWARE STATE BAR ASSOCIATION DE-LAP 405 N KING ST STE 100 WILMINGTON DE 19801 205267414 ASSISTANCE DE 501C6 DELAWARE S DELAWARE STATE BAR ASSOCIATION false DELAWARE LAWYERS ASSISTANCE FUND 405 N KING ST STE 100 WILMINGTON DE 19801 464873901 ASSISTANCE DE 501C3 7 DELAWARE S DELAWARE STATE BAR ASSOCIATION false DELAWARE STATE BAR INS SERVICES INC 405 N KING ST STE 100 WILMINGTON DE 19801 202019916 INS. SERVI DE DELAWARE S DELAWARE STATE BAR ASSOCIATION C CORP 234643 107939 1.00000 false false false false false false false false false false false false false false false false false true false false DELAWARE STATE BAR INS SERVICES INC Q 104958 ACTUAL COSTS