TY 2023 Form 990EZ

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? IT IS THE MISSION OF THE SPOKANE COUNTY BAR ASSOCIATION TO ENHANCE THEINTEGRITY AND COMPETENCE OF THE LEGAL COMMUNITY AND TO PURSUE GREATERACCESS TO JUSTICE FOR ALL COUNTY RESIDENTS.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 CONTINUING LEGAL EDUCATION - ORGANIZED TO BENEFIT MEMBERS OF THE LEGALPROFESSION THROUGH EDUCATIONAL SEMINARS, WEBCASTS AND CONFERENCES. THEASSOCIATION STRIVES TO PROVIDE SEMINARS OF THE HIGHEST QUALITY,UTILIZING LOCAL TALENT WHILE KEEPING REGISTRATION COSTS AT A MINIMUM.DIGITAL RECORDINGS OF SEMINARS ARE AVAILABLE FOR PURCHASE ON THE ASSOCIATION'S WEBSITE.GAL TRAINING - ORGANIZED TO SUPPORT GUARDIAN AD LITEM PROFESSIONALSWITH EDUCATIONAL TRAINING AND RESOURCES.NEWSLETTER - ALL MEMBERS RECEIVE THE CALENDAR CALL NEWSLETTER, ISSUEDTWICE MONTHLY, EITHER BY MAIL OR DIGITALLY. MANY MEMBERS RECEIVE THEDIGITAL VERSION VIA E-MAIL.THE CALENDAR CALL CONTAINS CLE NOTICES MEETING NOTICES ANDANNOUNCEMENTS, EMPLOYMENT OPPORTUNITIES, FEDERAL, STATE AND COUNTYCOURT INFORMATION AND OTHER IMPORTANT DATA THAT IS VITAL TO THEPRACTICE OF LAW.ONLINE ACCESS TO SPOKANE COUNTY COURT DOCUMENTS - THE SPOKANE COUNTYBAR ASSOCIATION HAS WORKED TOWARD THE GOAL OF HAVING SPOKANE COUNTYSUPERIOR COURT DOCUMENTS AVAILABLE ONLINE. (Grants $ ) If this amount includes foreign grants, check here ...		28a
29 LAWYER REFERRAL SERVICES, PRO BONO SERVICES, AND OTHER SOCIAL AND NETWORKING PROGRAMS: LAWYER REFERRAL SERVICE - THE ASSOCIATION PROVIDES A "LAWYER REFERRAL SERVICE" FOR THE PUBLIC.VOLUNTEER LEGAL SERVICES - THE ASSOCIATION PROMOTES PRO BONO LEGAL SERVICES FOR MEMBERS OF THE COMMUNITY WHO ARE LIVING IN POVERTY. ONLINE ACCESS TO AN UP-TO-DATE SPOKANE COUNTY COURT FAMILY LAW MEDIATOR ROSTER FOR THE CONVENIENCE OF THE GENERAL PUBLIC. OTHER FUNCTIONS - THE ASSOCIATION ALSO SPONSORS OTHER FUNCTIONS AND EVENTS WHICH BENEFITS THE HEALTH AND WELLBEING OF THE BAR AS A WHOLE: REGULAR BAR LUNCHEONS ARE OFFERED FEATURING KEYNOTE SPEAKERS MEMBERS OF THE JUDICIARY OR COMMUNITY LEADERS.THE ANNUAL PROFESSIONALISM DINNER HONORS A MEMBER OF THE LEGALCOMMUNITY WHO EXHIBITS THE HIGHEST STANDARDS OF ETHICS AND PROFESSIONALISM AND HONORS MEMBERS OF BAR WHO HAVE BEEN PRACTICING FOR 50 YEARS.THE ANNUAL HOLIDAY PARTY AND VLP SILENT AUCTION IS A FAVORITE OF THELOCAL MEMBERSHIP. THE PARTY PROVIDES THE MEMBERSHIP AN OPPORTUNITY TOMEET LONG-TIME FRIENDS AND SPREAD SOME GOOD CHEER. THE SILENT AUCTIONIS A SUCCESSFUL FUNDRAISER FOR THE VOLUNTEER LAWYERS PROGRAM, A RELATED501(C)3 ORGANIZATION. (Grants $ ) If this amount includes foreign grants, check here ...		29a
30 PRACTICE AREA SUPPORT AND COMMITTEE INVOLVEMENT. SCBA MEMBERS AREINVITED TO AFFILIATE WITH "SECTIONS OF THE ASSOCIATION THAT CONCERNSIMILAR PRACTICE AREAS, INTERESTS, OR INDUSTRY EXPERIENCE. MEMBERSHIPIN PRACTICE AREA SECTIONS PROMOTES CAMARADERIE, NETWORKING, ANDFELLOWSHIP IN THE LEGAL PROFESSION. THE ASSOCIATION MAINTAINS THEFOLLOWING ACTIVE SECTIONS: YOUNG LAWYERS DIVISION, INDIAN LAW SECTION, INTELLECTUAL PROPERTY SECTION, DIVERSITY SECTION, FAMILY LAW SECTION, SOLO & SMALL PRACTICE SECTION AND ELDER DISABILITY AND ESTATE PLANNING SECTION.ADDITIONAL ACCOMPLISHMENTS OF THE DIVERSITY SECTION AND THE YOUNGLAWYERS DIVISION ARE AS FOLLOWS: THE DIVERSITY SECTION: THE MISSION OFTHE DIVERSITY SECTION IS TO PROMOTE DIVERSITY IN THE LOCAL LEGALCOMMUNITY AND ENSURE EQUAL OPPORTUNITY AND INCLUSION FOR SPOKANEATTORNEYS REGARDLESS OF RACE, COLOR, RELIGION, NATIONAL ORIGIN, GENDER,SEXUAL ORIENTATION,VETERAN STATUS, PRACTICE AREA, AGE AND DISABILITY IN THE MEMBERSHIP, LEADERSHIP AND ACTIVITIES OF THE SPOKANE COUNTY BAR ASSOCIATION. TH0ROUGH COLLABORATION WITH THE GONZAGA UNIVERSITY SCHOOL OF LAW AND OTHER ORGANIZATIONS, THE DIVERSITY SECTION IS COMMITTED TO PROMOTING INCLUSIVENESS THROUGH ONGOING EFFORTS FOCUSING ON RECRUITMENT AND RETENTION OF DIVERSE ATTORNEYS WITHIN THE LOCAL BAR ASSOCIATION ANDJUDICIAL SYSTEM. THE YOUNG LAWYERS DIVISION: THE MISSION OF THE YLD ISTO PROVIDE NETWORKING, MENTORSHIP, AND PROFESSIONAL SUPPORT TO THOSEBEGTNNING THEIR LEGAL CAREERS IN SPOKANE, REPRESENT THE INTERESTS OF NEW AND YOUNG LAWYERS TO THE COUNTY AND STATE BAR ASSOCIATIONS, ANDPROMOTE SOCIAL AND SERVICE OPPORTUNITIES IN ORDER TO CREATE A BETTERCONNECTED AND MORE COLLEGIAL LEGAL COMMUNITY. MEMBERS OF THE SCBA WHOARE UNDER THE AGE OF 36 OR WITHIN THE FIRST FIVE YEARS OF PRACTICE(WHICHEVER OCCURS LATER) ARE AUTOMATICALLY MEMBERS OF THE YLD WITHOUTFURTHER DUES OR REGISTRATION. (Grants $ ) If this amount includes foreign grants, check here ...		30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
KEN ZIGLER President	2.00	0
NICHOLAS J PONTAROLO Treasurer	2.00	0
EMILY K ARNESON President Elect	2.00	0
DARREN M DIGIACINTO Secretary	2.00	0
MORGAN MAXEY Trustee	2.00	0
RICHARD L MOUNT Trustee	2.00	0
ADAM MCGERTY Trustee	2.00	0
CATHERINE KARDONG Trustee	2.00	0
DEANNA WILLMAN Trustee	2.00	0
HILARY HIBBELN Trustee	2.00	0
JOANNA PURYEAR YLD PRESIDENT	2.00	0
LISA DICKINSON Trustee	2.00	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans, and
deferred compensation

(e) Estimated amount
of other compensation

KEN ZIGLER

President

2.00

NICHOLAS J PONTAROLO

Treasurer

2.00

EMILY K ARNESON

President Elect

2.00

DARREN M DIGIACINTO

Secretary

2.00

MORGAN MAXEY

Trustee

2.00

RICHARD L MOUNT

Trustee

2.00

ADAM MCGERTY

Trustee

2.00

CATHERINE KARDONG

Trustee

2.00

DEANNA WILLMAN

Trustee

2.00

HILARY HIBBELN

Trustee

2.00

JOANNA PURYEAR

YLD PRESIDENT

2.00

LISA DICKINSON

Trustee

2.00

Yes

Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................

Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..

49a

Did the organization make any transfers to an exempt non-charitable related organization?......

49a

If "Yes," was the related organization a section 527 organization?................

49b

Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and title of each employee	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
NONE

Total number of other employees paid over $100,000 ............. bullet

Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation
NONE

Return Reference	Explanation
Other Expenses.1009	Depreciation $677
Other Assets.1002	Furniture and Fixtures - Beginning $1325 Furniture and Fixtures - Ending $833
Other Assets.1003	Machinery and Equipment - Beginning $601 Machinery and Equipment - Ending $416
Other Assets.1005	Accounts Receivable - Beginning $1731 Accounts Receivable - Ending $0
Other Assets.1	Other Assets - Beginning $11969 Other Assets - Ending $0
Total Liabilities.1001	Accounts Payable and Accrued Expenses - Beginning $3771 Accounts Payable and Accrued Expenses - Ending $0

Return Reference

Explanation

Other Expenses.1009

Depreciation $677

Other Assets.1002

Furniture and Fixtures - Beginning $1325 Furniture and Fixtures - Ending $833

Other Assets.1003

Machinery and Equipment - Beginning $601 Machinery and Equipment - Ending $416

Other Assets.1005

Accounts Receivable - Beginning $1731 Accounts Receivable - Ending $0

Other Assets.1

Other Assets - Beginning $11969 Other Assets - Ending $0

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $3771 Accounts Payable and Accrued Expenses - Ending $0

1	Contributions, gifts, grants, and similar amounts received ....................	1
2	Program service revenue including government fees and contracts ................	2
3	Membership dues and assessments .............................	3
4	Investment income ....................................	4
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	0

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15
16	Other expenses (describe in Schedule O) ...................	16	677
17	Total expenses. Add lines 10 through 16 .................	17	677

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-677
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	333,939
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	333,262

Sign Here

	Signature of officer	Date

	Type or print name and title

Software ID:	23017517
Software Version:	2023v6.0

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures