2026-03-01T11:29:37-05:00 2025-06-30 522070578 PAPALEO ROSEN & CHELF PA 1523 CONCORD PIKE STE 401 WILMINGTON DE 19803 990 2024-07-01 237066831 DELAWARE STATE BAR ASSOCIATION DELA 3026585279 704 N KING ST STE 110 WILMINGTON DE 19801 KARL RANDALL EXE DIRECTOR, DSBA 3026585279 2026-02-20 false G HARRY PAPALEO CPA P00451404 3027982300 2026-02-20 2024 2025-03-06 01:10:19Z KARL RANDALL 704 N KING STE 110 WILMINGTON DE 19801 2941181 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. 28 28 14 54849 451229 448225 1762152 1793136 36437 62746 126787 137568 2376605 2441675 20000 0 0 754520 820255 0 0 1422653 1260735 2197173 2080990 179432 360685 3471791 3796421 974462 879096 2497329 2917325 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 false false true false false false false false false false false false false true true false false true 16 0 14 true true true false false false false false false false false false false false false false X 28 28 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 X MARY DUGAN PRESIDENT 2.00 X 0 0 0 DAVID WHITE PRESIDENT - 2.00 X 0 0 0 I CONNOR BIFFERATO VICE PRES.-A 2.00 X 0 0 0 FRANCIS J MURPHY JR V. PRES. - N 2.00 X 0 0 0 ALICIA A PORTER V. PRES. - K 2.00 X 0 0 0 ALAINA M CHAMBERLAIN V. PRES. - S 2.00 X 0 0 0 VIVIAN L MEDINILLA VP. SMALL FI 2.00 X 0 0 0 JESSIE R BENAVIDES VP, SMALL FI 2.00 X 0 0 0 STEPHEN A SPENCE VP, SMALL FI 2.00 X 0 0 0 JENNIFER YING SECRETARY 2.00 X 0 0 0 KATELIN A MORALES ASSISTANT SE 2.00 X 0 0 0 MAE OBERSTE TREASURER 2.00 X 0 0 0 FREDERICK H MITSDARFER III ASSISTANT TR 2.00 X 0 0 0 THE HON JEFFREY J CLARK JUDICIAL MEM 2.00 X 0 0 0 MARK J CUTRONA ASSISTANT TO 2.00 X 0 0 0 THOMAS P MCGONIGLE LEGISLATIVE 2.00 X 0 0 0 KELLEY M HUFF 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 ZACHARY S STIRPARO MEMBER-AT-LA 2.00 X 0 0 0 VICTORIA SWEENEY MEMBER-AT-LA 2.00 X 0 0 0 NICHOLAS E JENNER MEMBER-AT-LA 2.00 X 0 0 0 BRIONNA L DENBY MEMBER-AT-LA 2.00 X 0 0 0 ANTHONY V PANICOLA MEMBER-AT-LA 2.00 X 0 0 0 BRENDA R MAYRACK MEMBER-AT-LA 2.00 X 0 0 0 ROOPA SABESAN MEMBER-AT-LA 2.00 X 0 0 0 MARK S VAVALA FORMER EXE D 40.00 X 105092 0 0 JAMES DEEL EXE DIRECTOR 40.00 X 0 0 0 KARL RANDALL EXE DIRECTOR 40.00 X 0 0 0 105092 1 true false false 224499 223726 448225 CONTINUING LEGAL EDUCATION 611710 866114 866114 MEMBERSHIP DUES 541900 663326 663326 SECTION, COMMITTEE, AND OTHER 900099 145099 145099 BAR JOURNAL 541800 54849 54849 MEMBER FUNCTIONS 900099 35192 35192 28556 28556 1793136 52042 52042 510210 499506 10704 10704 10704 EXPENSE REIMBURSEMENT DSBIS 900099 100856 100856 MISCELLANEOUS 900099 32712 32712 LEGACY WALL 900099 4000 4000 137568 2441675 1875855 54849 62746 X 698926 400419 298507 13673 7833 5840 52343 29988 22355 55313 31685 23628 14000 14000 8646 8646 144538 144538 18708 58 18650 17575 2406 15169 176613 4816 171797 14965 14965 33448 33448 12493 12493 CLE PROGRAMS 236586 236586 SECTION, COMMITTEE & OTHR 227532 227532 LEGAL DIR. & NEWSLETTER 76415 76415 BANK & CREDIT FEES 61835 33009 28826 217381 50549 166832 2080990 1101296 979694 0 385847 248877 525837 1062675 118363 107735 25183 14008 434137 300781 149694 133356 1575382 1671137 691485 558633 3471791 3796421 161001 111257 131670 212032 681791 555807 974462 879096 X 1814268 2092719 683061 824606 2497329 2917325 3471791 3796421 X 360685 42031 17280 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 663326 25000 25000 33166 -8166 56752 3515 53237 228404 219994 8410 148981 77272 71709 133356 RIGHT-OF-USE ASSETS 544633 SECURITY DEPOSIT 14000 558633 LEASE LIABILITY 555452 ACCRUED EXPENSES 355 555807 X 2598465 42031 123405 165436 2433029 8646 8646 2441675 2178469 106125 106125 2072344 8646 8646 2080990 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 82,176 NET NON-PROFIT AFFILIATE REVENUE 41,229 SCHEDULE D, PAGE 4, PART XII, LINE 2D NET C CORP AFFILIATE EXPENSES & ELMINIATIONS 100,968 NET NON PROFIT AFFILIATE EXPENSE 2,267 BOOK / TAX DEPRECIATION DIFFERENCE 2,890 false false false MARK S VAVALA FORMER EXE DIR,DELAP 105092 105092 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 MEMBERSHIP PROVIDED BENEF 0 44,858 0 MEMBER FUNCTIONS 41,439 0 0 TREATMENT ASSISTANCE 0 25,249 0 LEGISLATIVE AGENT 0 25,000 0 EXECUTIVE COMMITTEE EXPEN 0 20,449 0 TELEPHONE & COMMUNICATION 0 16,509 0 PARKING 0 13,935 0 LEGAL DIR. & NEWSLETTER 9,110 0 0 LEASE EXPENSE 0 6,903 0 EDUCATIONAL OUTREACH 0 5,485 0 MISC 0 3,662 0 PARKING 0 1,740 0 TELEPHONE 0 1,729 0 MISCELLANEOUS 0 645 0 BAD DEBT EXPENSE 0 623 0 BANK & CREDIT FEES 0 45 0 TOTAL 50,549 166,832 0 FORM 990, PART XI, LINE 9 NET C CORP AFFILIATE REVENUE & ELMINIATIONS 82,176 NET NON-PROFIT AFFILIATE REVENUE 41,229 NET C CORP AFFILIATE EXPENSES & ELMINIATIONS -100,968 NET NON PROFIT AFFILIATE EXPENSE -2,267 BOOK / TAX DEPRECIATION DIFFERENCE -2,890 TOTAL 17,280 DE-LAP 405 N KING ST STE 100 WILMINGTON DE 19801 205267414 ASSISTANCE DE 224499 138607 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 233032 90234 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 100856 ACTUAL COSTS