Education (B110) IRS Verified DX Registered 990 on File

LAW COLLEGE ASSOCIATION OF THE UNIVERSITY OF ARIZONA

EIN: 86-6037148 · TUCSON, AZ 85721-0176 · United States · FY 2023 Data

3 out of 5 57 / 100 Based on 2+ years of filings

Financial strength (30%) 87/100

Reliability (20%) 55/100

Effectiveness (25%) 78/100

Impact (25%) No data yet

Financial data: FY 2023 · Scored 9/13/2026

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Mission Statement

The Student Bar Association serves as the student government for the College of Law, representing and supporting all University of Arizona law students. The SBA House of Delegates is comprised of elected representatives from each class who serve in a representative capacity. Throughout the year, SBA hosts several events for law students and their families. Our signature event is the Annual Charity Gala, which raises funds for the College of Law legal clinics. The clinics provide law students with the opportunity to gain practical experience while also providing clients with legal services completely free-of-charge. Each year, over a hundred students participate in the law school’s sixteen clinics and serve hundreds of Southern Arizonans in need of legal representation, providing an invaluable service to the community.

Financial Overview — FY 2023

$4.2M

Total Revenue

$3.6M

Total Expenses

$17.6M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 89.5%

Fundraising Efficiency N/A

Operating Reserve 58.74x

Liability-to-Asset 1.7%

Revenue Diversification 100.8%

Compared with Peers

FY 2023

Compared with 11,226 similar organizations (United States, Education, $1M–$10M in expenses), FY 2023.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	89.5%	84.5%	P10P90	Above median
Admin expense ratio Management and general / total expenses · lower is better	6.2%	13.0%	P10P90	Top quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	4.3%	0.0%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	58.7 mo	8.6 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	1.7%	23.0%	P10P90	Top quarter
Revenue concentration Share of revenue from the largest source · lower is better	100.8%	90.7%	P10P90	Bottom quarter
Revenue growth Year over year revenue growth	16.1%	7.5%	P10P90
Expense growth Year over year expense growth	18.7%	11.6%	P10P90
Surplus margin Surplus as a share of revenue	14.9%	3.2%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %
2023	$4.2M	$3.6M	$17.6M	89.5%
2022	$3.6M	$3.0M	$15.6M	90.0%
2021	$8.7M	$2.1M	N/A	—

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Organization Details

EIN: 86-6037148
State: AZ
City: TUCSON
ZIP: 85721-0176
Classification: B110
Category: Education
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1915
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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