PIMA COUNTY BAR ASSOCIATION (EIN 866080642) - Form 990 Financial Analysis & Trantor Score

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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

1974

Legal Domicile

Principal Officer

MARIAM FERGUSON

Phone

5206238258

Tax Period

2025-01-01 to 2025-12-31

PIMA COUNTY BAR ASSOCIATION, founded in 1974, is a small nonprofit that reported $275K in total revenue in fiscal year 2025. Revenue fell 33% from the prior year — a significant decline worth monitoring. Expenses of $312K exceeded revenue, resulting in a 14% operating deficit.

Mission

TO PROVIDE TO ALL PEOPLE OF PIMA COUNTY ACCESS TO AND AWARENESS OF THE LAW.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $260,180

Investment Income $8

Other Revenue $14,364

TOTAL REVENUE $274,552

Expense Breakdown

Grants Paid $0

Salaries & Benefits $167,810

Fundraising Expenses $0

Other Expenses $143,811

TOTAL EXPENSES $311,621

Year-over-Year Comparison

	2025	2024	Change
Revenue	$274,552	$410,464	-0.3%
Expenses	$311,621	$390,706	-0.2%
Net Income	$-37,069	$19,758	-2.9%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARIAM FERGUSON	PRESIDENT	5.00	Officer Director	$0	$0	$0
JAMES RAPPAPORT	PAST-PRESIDENT	5.00	Officer Director	$0	$0	$0
CINDY NGUYEN	TREASURER	5.00	Officer Director	$0	$0	$0
SAMANTHA WALKER	SECRETARY	5.00	Officer Director	$0	$0	$0
SAMANTHA ANSINELLI	DIRECTOR (YLD PRES.)	1.00	Director	$0	$0	$0
ROBIN AULD	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL BARKER	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL CRAWFORD	DIRECTOR	1.00	Director	$0	$0	$0
SARA FELD	DIRECTOR	1.00	Director	$0	$0	$0
LOUIS FIDEL	DIRECTOR	1.00	Director	$0	$0	$0
HON DANELLE LIWSKI	DIRECTOR	1.00	Director	$0	$0	$0
KATIE FILOUS MALKA	DIRECTOR	1.00	Director	$0	$0	$0
HON JIM MARNER	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTINA RINNERT	DIRECTOR	1.00	Director	$0	$0	$0
DEIMOS THORNE	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW WHITEHILL	DIRECTOR	1.00	Director	$0	$0	$0
BETTINA WONER	DIRECTOR	1.00	Director	$0	$0	$0
ANTHONY YOUNG	DIRECTOR	1.00	Director	$0	$0	$0
NANCY DAVIS	PAST SECRETARY	1.00	Officer Director	$0	$0	$0
HON MARIA AGUILERA	DIRECTOR	1.00	Director	$0	$0	$0
PAUL BOWRON	DIRECTOR	1.00	Director	$0	$0	$0
CHANTAL JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
HON DANELLE LIWSKI	DIRECTOR	1.00	Director	$0	$0	$0
TED SCHMIDT	DIRECTOR	1.00	Director	$0	$0	$0

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
2025	$274,552	$311,621	$159,468	$-37,069
2024	$410,464	$390,706	$169,605	$19,758
2023	$440,801	$462,564	$224,788	$-21,763
2022	$432,180	$425,476	$236,819	$6,704
2021	$412,063	$415,775	$249,855	$-3,712
2020	$398,185	$404,759	$238,314	$-6,574
2019	$446,367	$454,934	$242,784	$-8,567
2018	$427,405	$435,410	$239,821	$-8,005

PIMA COUNTY BAR ASSOCIATION