BERKS COUNTY BAR ASSOCIATION (EIN 231489314) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1931

Legal Domicile

Principal Officer

KORI WALTER

Phone

6103754591

Tax Period

2023-01-01 to 2023-12-31

BERKS COUNTY BAR ASSOCIATION, founded in 1931, is a small nonprofit that reported $773K in total revenue in fiscal year 2023. Revenue surged 801% from the prior year, signaling strong growth momentum. Expenses of $894K exceeded revenue, resulting in a 16% operating deficit.

Mission

TO SUPPORT THE LEGAL PROFESSION AND PROVIDE EDUCATIONAL PROGRAMS FOR THE PUBLIC

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $760,428

Investment Income $10,442

Other Revenue $1,893

TOTAL REVENUE $772,763

Expense Breakdown

Grants Paid $7,500

Salaries & Benefits $345,159

Fundraising Expenses $0

Program Expenses $893,510

Other Expenses $414,069

TOTAL EXPENSES $893,510

Year-over-Year Comparison

	2023	2022	Change
Revenue	$772,763	$85,789	+8.0%
Expenses	$893,510	$904,104	0.0%
Net Income	$-120,747	$-818,315	-0.9%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

Volunteers

250

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

$141,065

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GABRIELA RAFUL ESQ	PRESIDENT	1.00	Officer Director	$0	$0	$0
KAREN H COOK ESQ	PRESIDENT - ELECT	1.00	Officer Director	$0	$0	$0
DANIEL NEVINS ESQ	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
NIKOLAS D CAPITANO ESQ	SECRETARY	1.00	Officer Director	$0	$0	$0
PAUL F TROISI ESQ	TREASURER	1.00	Officer Director	$0	$0	$0
JAMES SMITH ESQ	IMMEDIATE PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
AMY J LITVINOV ESQ	DIRECTOR	1.00	Director	$0	$0	$0
MARK E ZIMMER ESQ	DIRECTOR	1.00	Director	$0	$0	$0
LAUREN M MARKS ESQ	DIRECTOR	1.00	Director	$0	$0	$0
SARAH HAINES CLIPP ESQ	DIRECTOR	1.00	Director	$0	$0	$0
JAY KURTZ ESQ	DIRECTOR	1.00	Director	$0	$0	$0
HON TONYA A BUTLER	DIRECTOR	1.00	Director	$0	$0	$0
LAUREN BUTTERSWORTH ESQ	PRESIDENT OF YLS	1.00	Director	$0	$0	$0
KORI WALTER	EXECUTIVE DIRECTOR	45.00	Officer	$117,058	$24,007	$141,065

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	No data	No data	No data	No data
2023	$772,763	$893,510	$4,111,936	$-120,747
2022	$85,789	$904,104	$3,774,065	$-818,315
2021	$424,212	$824,942	$4,498,743	$-400,730
2020	$438,535	$698,642	$4,004,583	$-260,107
2019	$991,475	$767,849	$3,753,402	$223,626
2018	$988,369	$959,525	$3,291,458	$28,844

BERKS COUNTY BAR ASSOCIATION