Nonprofit · EIN 33-0795815
ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY
Tax-exempt · ORANGE, CA 92869
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $213,672 | $242,284 | -$28,612 | $62,177 | $0 | $62,177 |
| December 31, 2024 | 990 | $229,802 | $218,026 | $11,776 | $90,789 | $0 | $90,789 |
| December 31, 2023 | 990 | $803,745 | $805,001 | -$1,256 | $79,013 | $0 | $79,013 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $69,710
- Membership dues
- $67,960
- Program service revenue
- $143,962
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,420
- Program services (functional)
- $156,216
- Management and general (functional)
- $86,068
Balance sheet and other
- Total assets, start of year
- $90,789
- Total assets, end of year
- $62,177
- Total liabilities, end of year
- $0
- Net assets, end of year
- $62,177
- Gross receipts
- $213,672
- Employees
- 0
- Year formed
- 1988
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC LBURKE | Director Institutional trustee | 0 | $0 |
| TAMARA I DEVITT | Director Institutional trustee | 0 | $0 |
| SHEILA F HANSON | Director Institutional trustee | 0 | $0 |
| Maria D Hernandez | Director Institutional trustee | 0 | $0 |
| John W Holcomb | Director Institutional trustee | 0 | $0 |
| Amy J Laurendeau | Director Institutional trustee | 0 | $0 |
| Molly J Magnuson | Director Institutional trustee | 0 | $0 |
| CASEY J MCCRACKEN | Director Institutional trustee | 0 | $0 |
| ABBY MEYER | Director Institutional trustee | 0 | $0 |
| JOSEPH V MICELI | Director Institutional trustee | 0 | $0 |
| MARC P MILES | Director Institutional trustee | 0 | $0 |
| LISA N NEAL | Director Institutional trustee | 0 | $0 |
| MARK J PAYNE | Director Institutional trustee | 0 | $0 |
| Leonard Polyakov | Director Institutional trustee | 0 | $0 |
| Michael M Purpura | Director Institutional trustee | 0 | $0 |
17 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAUL RUGANI | Director Institutional trustee | 0 | $0 |
| MAURICE SANCHEZ | Director Institutional trustee | 0 | $0 |
| AUTUMN D SPAETH | Director Institutional trustee | 0 | $0 |
| JONATHAN P SCHMIDT | Director Institutional trustee | 0 | $0 |
| JEFFREY M SINGLETARY | Director Institutional trustee | 0 | $0 |
| CHAHIR SOLH | Director Institutional trustee | 0 | $0 |
| DAVID M STEIN | Director Institutional trustee | 0 | $0 |
| JOSHUA J STOWELL | Director Institutional trustee | 0 | $0 |
| Chris Scheithauer | Director Institutional trustee | 0 | $0 |
| Vikki L Vander Woude | Director Institutional trustee | 0 | $0 |
| NATHAN NHAN VU | Director Institutional trustee | 0 | $0 |
| EVA M WEILER | Director Institutional trustee | 0 | $0 |
| ANDREW A WOOD | Director Institutional trustee | 0 | $0 |
| ANDREW R GRAY | President Officer | 2 | $0 |
| Charity M Gilbreth | Vice President Officer | 2 | $0 |
| Justin N Owens | Treasurer Officer | 2 | $0 |
| Alejandro G Ruiz | Secretary Officer | 2 | $0 |
990 for the year ended December 31, 2024: 34 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William D Claster | Director Institutional trustee | 0 | $0 |
| Darren K Cottriel | Director Institutional trustee | 0 | $0 |
| Tamara I Devit | Director Institutional trustee | 0 | $0 |
| Maria D Hernandez | Director Institutional trustee | 0 | $0 |
| John W Holcomb | Director Institutional trustee | 0 | $0 |
| Amy J Laurendeau | Director Institutional trustee | 0 | $0 |
| Khai LeQuang | Director Institutional trustee | 0 | $0 |
| Autumn D Spaeth | Director Institutional trustee | 0 | $0 |
| Molly J Magnuson | Director Institutional trustee | 0 | $0 |
| Casey J McCracken | Director Institutional trustee | 0 | $0 |
| Layne H Melzer | Director Institutional trustee | 0 | $0 |
| Abby Meyer | Director Institutional trustee | 0 | $0 |
| Joseph V Miceli | Director Institutional trustee | 0 | $0 |
| Lisa N Neal | Director Institutional trustee | 0 | $0 |
| Cheri T Pham | Director Institutional trustee | 0 | $0 |
| Leonard Polyakov | Director Institutional trustee | 0 | $0 |
| Michael M Purpura | Director Institutional trustee | 0 | $0 |
| Alejandro G Ruiz | Director Institutional trustee | 0 | $0 |
| Maurice Sanchez | Director Institutional trustee | 0 | $0 |
| Jonathan P Schmidt | Director Institutional trustee | 0 | $0 |
| Jeffrey M Singletary | Director Institutional trustee | 0 | $0 |
| Chahira Solh | Director Institutional trustee | 0 | $0 |
| David M Stein | Director Institutional trustee | 0 | $0 |
| Joshua J Stowell | Director Institutional trustee | 0 | $0 |
| Michael H Strub | Director Institutional trustee | 0 | $0 |
| David R Sugden | Director Institutional trustee | 0 | $0 |
| Vikki L Vander Woude | Director Institutional trustee | 0 | $0 |
| Mark J Payne | Director Institutional trustee | 0 | $0 |
| Eva M Weiler | Director Institutional trustee | 0 | $0 |
| Andrew A Wood | Director Institutional trustee | 0 | $0 |
| KENNETH G PARKER | President Officer | 2 | $0 |
| ANDREW R GRAY | Vice President Officer | 2 | $0 |
| Charity M Gilbreth | Treasurer Officer | 2 | $0 |
| Justin N Owens | Secretary Officer | 2 | $0 |
990 for the year ended December 31, 2023: 33 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William D Claster | Director Institutional trustee | 0 | $0 |
| Darren K Cottriel | Director Institutional trustee | 0 | $0 |
| Shane P Criqui | Director Institutional trustee | 0 | $0 |
| Tamara I Devitt | Director Institutional trustee | 0 | $0 |
| Maria D Hernandez | Director Institutional trustee | 0 | $0 |
| John W Holcomb | Director Institutional trustee | 0 | $0 |
| Erick L Larsh | Director Institutional trustee | 0 | $0 |
| Amy J Laurendeau | Director Institutional trustee | 0 | $0 |
| Khai LeQuang | Director Institutional trustee | 0 | $0 |
| Douglas F McCormick | Director Institutional trustee | 0 | $0 |
| Casey J McCracken | Director Institutional trustee | 0 | $0 |
| Layne H Melzer | Director Institutional trustee | 0 | $0 |
| Lisa N Neal | Director Institutional trustee | 0 | $0 |
| Justin N Owens | Director Institutional trustee | 0 | $0 |
| Leonard Polyakov | Director Institutional trustee | 0 | $0 |
| Michael M Purpura | Director Institutional trustee | 0 | $0 |
| Alejandro G Ruiz | Director Institutional trustee | 0 | $0 |
| Maurice Sanchez | Director Institutional trustee | 0 | $0 |
| James V Selna | Director Institutional trustee | 0 | $0 |
| Jeffrey M Singletary | Director Institutional trustee | 0 | $0 |
| Chahira Ch Solh | Director Institutional trustee | 0 | $0 |
| David M Stein | Director Institutional trustee | 0 | $0 |
| Joshua J Stowell | Director Institutional trustee | 0 | $0 |
| Michael H Strub | Director Institutional trustee | 0 | $0 |
| David R Sugden | Director Institutional trustee | 0 | $0 |
| Vikki L Vander Woude | Director Institutional trustee | 0 | $0 |
| Peter N Villar | Director Institutional trustee | 0 | $0 |
| Eva M Weiler | Director Institutional trustee | 0 | $0 |
| Mark M Wilson | Director Institutional trustee | 0 | $0 |
| WILLIAM C O'NEILL | President Officer | 2 | $0 |
| KENNETH G PARKER | Vice President Officer | 2 | $0 |
| ANDREW GRAY | Treasurer Officer | 2 | $0 |
| CHARITY M GILBRETH | Secretary Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 8502 E CHAPMAN AVE 443, ORANGE, CA 92869-2461
- In care of
- % LINDA A SAMPSON EXEC DIR
- Principal officer (990 for 2025)
- ANDREW R GRAY, 8502 E CHAPMAN AVE 443, ORANGE, CA 928692461
- Signed the 990
- Justin N Owens, Treasurer
- Phone
- (714) 602-2505
- Website
- WWW.ABTL.ORG
- Return prepared by
- Pamela R Ross CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0795815 or by the name ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Provide a communications forum and current information through educational meetings, seminars and newsletters to the Business Trial Lawyers of Orange County
Program accomplishments
- Educational Dinner Programs and Associated ExpensesExpenses $125,121
- ANNUAL SEMINAR EXPENSES AND DISBURSEMENTS TO CHAPTERSExpenses $31,095
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0795815
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $62,177
- Income (IRS master file)
- $213,672
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $213,672 | $242,284 | $62,177 | XML |
| 990 | December 2024 | $229,802 | $218,026 | $90,789 | XML |
| 990 | December 2023 | $803,745 | $805,001 | $79,013 | XML |
| 990 | December 2022 | $161,298 | $163,082 | $80,269 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0795815).
Questions about ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY
- What is the EIN of ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY?
- The employer identification number (EIN) of ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY is 33-0795815.
- Is ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1998.
- Are donations to ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY?
- The 990 for the year ended December 31, 2025 names ANDREW R GRAY.
- Who are the officers and directors of ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY?
- The 990 for the year ended December 31, 2025 lists 32 people; 0 received compensation from the organization.
- How much revenue does ASSOCIATION OF BUSINESS TRIAL LAWYERS OF ORANGE COUNTY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $213,672, expenses of $242,284 and total assets of $62,177 at year end.
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