LANCASTER BAR ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1945

Legal Domicile

Principal Officer

LISA M DRIENDL-MILLER

Phone

7173930737

Tax Period

2024-01-01 to 2024-12-31

LANCASTER BAR ASSOCIATION, founded in 1945, is a small nonprofit that reported $743K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $685K left a modest 8% surplus.

Mission

TO PROMOTE THE COMPETENCE, ETHICS, AND COLLEGIALITY OF THE LEGAL PROFESSION; TO PROVIDE SERVICE TO THE PUBLIC; AND TO PROVIDE FOR THE FAIR ADMINISTRATION OF JUSTICE FOR ALL IN LANCASTER COUNTY.

Program Service Accomplishments

Program 1

OPERATION AND CIRCULATION OF THE "LANCASTER LAW REVIEW." APPROX. 800 ATTORNEYS, JUDGES, AND LEGAL PROFESSIONALS RECEIVE THE PUBLICATION ON A WEEKLY BASIS

Program 2

LAWYER REFERRAL SERVICE- REFERRALS DURING 2024 TOTALED 583.

Program 3

CONTINUING LEGAL EDUCATION PROVIDED TO MEMBERS AND NONMEMBERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,000

Program Service Revenue $665,875

Investment Income $30,402

Other Revenue $41,572

TOTAL REVENUE $742,849

Expense Breakdown

Grants Paid $45,351

Salaries & Benefits $395,290

Fundraising Expenses $0

Other Expenses $244,371

TOTAL EXPENSES $685,012

Year-over-Year Comparison

	2024	2023	Change
Revenue	$742,849	$657,129	+0.1%
Expenses	$685,012	$632,256	+0.1%
Net Income	$57,837	$24,873	+1.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$154,545

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BERNARD ILKHANOFF ESQ	PRESIDENT	1.50	Officer Director	$0	$0	$0
JILL M LASKOWITZ ESQ	PRESIDENT ELECT	0.50	Officer Director	$0	$0	$0
LUKE T WEBER ESQ	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
RICK J HECKER ESQ	TREASURER	0.50	Officer Director	$0	$0	$0
MELISSA MONTGOMERY ESQ	SECRETARY	0.50	Officer Director	$0	$0	$0
ROBERT S CRONIN ESQ	PAST PRESIDENT	0.50	Director	$0	$0	$0
ABIGAIL L PARNELL ESQ	CHAIR YOUNG LAWYERS	0.50	Director	$0	$0	$0
GREGORY L LATIMER ESQ	CHAIR LONG RANGE PLANNING	0.50	Director	$0	$0	$0
MATTHEW C SAMLEY ESQ	CHAIR LLR COMM	0.50	Director	$0	$0	$0
ALICIA E MUIR ESQ	LLF CHAIR	0.50	Director	$0	$0	$0
LINDSAY CASSADEI ESQ	DIRECTOR	0.50	Director	$0	$0	$0
DENISE E ELLIOTT ESQ	DIRECTOR	0.50	Director	$0	$0	$0
BRANDON HARTER ESQ	DIRECTOR	0.50	Director	$0	$0	$0
STEPHEN MONIAK ESQ	DIRECTOR	0.50	Director	$0	$0	$0
LISA M DRIENDL-MILLER	EXECUTIVE DIRECTOR	37.50	Officer	$139,510	$15,035	$154,545

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$742,849	$685,012	$1,114,291	$57,837
2023	$657,129	$632,256	$1,062,672	$24,873
2022	$670,775	$574,103	$1,051,666	$96,672
2021	$681,300	$527,119	$1,011,241	$154,181
2020	$540,992	$537,217	$853,722	$3,775
2019	$710,648	$695,276	$873,628	$15,372
2018	$715,080	$762,569	$876,940	$-47,489