MAHONING COUNTY BAR ASSOCIATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
MAHONING COUNTY BAR ASSOCIATION (EIN 34-0780227)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-18
IRS object ID
202641389349301164
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-18T13:06:25-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN934658463PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HD GROWTH PARTNERS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14308 BELMONT AVE STE 1AddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44505ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340780227EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAHONING COUNTY BAR ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMAHOBusinessNameControlTxt
Phone3307462933PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1114 E FRONT ST RM/STE 100AddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP445031436ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES B DIETZPersonNm
Person TitleSECRETARY TREASURERPersonTitleTxt
Phone3307462933PhoneNum
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY PETREY CPA CGMAPreparerPersonNm
PTINP01258844PTIN
Phone3307598522PhoneNum
Preparation2026-05-18PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES B DIETZPrincipalOfficerNm
Gross Receipts$329,215GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.MAHONINGBAR.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICEActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$204,806PYProgramServiceRevenueAmt
CY Program Service Revenue$176,466CYProgramServiceRevenueAmt
PY Investment Income$24,163PYInvestmentIncomeAmt
CY Investment Income$30,459CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$228,969PYTotalRevenueAmt
CY Total Revenue$206,925CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$64,129PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$55,153CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$174,948PYOtherExpensesAmt
CY Other Expenses$172,944CYOtherExpensesAmt
PY Total Expenses$239,077PYTotalExpensesAmt
CY Total Expenses$228,097CYTotalExpensesAmt
PY Revenues Less Expenses-$10,108PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$21,172CYRevenuesLessExpensesAmt
Total Assets BOY$283,597TotalAssetsBOYAmt
Total Assets EOY$269,373TotalAssetsEOYAmt
Total Liabilities BOY$50,095TotalLiabilitiesBOYAmt
Total Liabilities EOY$50,159TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$233,502NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$219,214NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$228,097ExpenseAmt
Revenue$176,466RevenueAmt
DescATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICEDesc
Total Program Service Expenses$228,097TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRENEE KENNEALLYPersonNm
Phone3307462933PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1114 E FRONT STAddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44503ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RENEE KENNEALLY
EXECUTIVE DI40.00Yes (X)Yes (X)$33,654$0$0
ELLIOUSA BAIER
TRUSTEE2.00Yes (X)$0$0$0
FRANK CASSESE
TRUSTEE2.00Yes (X)$0$0$0
DOMINIC DELAURENTIS
TRUSTEE2.00Yes (X)$0$0$0
W SCOTT FOWLER
TRUSTEE2.00Yes (X)$0$0$0
COREY J GRIMM
TRUSTEE2.00Yes (X)$0$0$0
THOMAS F HULL II
PRESIDENT EL2.00Yes (X)$0$0$0
RYAN D INGRAM
TRUSTEE2.00Yes (X)$0$0$0
LYNN A MARO
TRUSTEE2.00Yes (X)$0$0$0
JOSEH OHLIN
TRUSTEE2.00Yes (X)$0$0$0
ROBERT W PRICE
TRUSTEE2.00Yes (X)$0$0$0
TRACIE L SCHMIDT
TRUSTEE2.00Yes (X)$0$0$0
J MICHAEL THOMPSON
TRUSTEE2.00Yes (X)$0$0$0
JAMES B DIETZ
SECRETARY TR2.00Yes (X)$0$0$0
SCOTT KAMENITSA
PRESIDENT2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$33,654TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES$62,503$62,503
CONTINUING LEGAL EDUCATION$30,454$30,454
GRIEVANCE REIMBURSEMENTS$27,975$27,975
NOTARY PUBLIC & REFERRAL FEES$24,857$24,857
MCBA FOUNDATION REIMBURSEMENT$14,223$14,223

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,454TotalRevenueColumnAmt
Related Or Exempt Func Income$16,454RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$176,466TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,271TotalRevenueColumnAmt
Related Or Exempt Func Income$7,271RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$134,478SecuritiesAmt
Other$11,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$122,290SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$12,188SecuritiesAmt
Other$11,000OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,188TotalRevenueColumnAmt
Related Or Exempt Func Income$23,188RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$206,925TotalRevenueColumnAmt
Related Or Exempt Func Income$206,925RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$33,654TotalAmt
Program Services$33,654ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$17,308TotalAmt
Program Services$17,308ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,191TotalAmt
Program Services$4,191ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,805TotalAmt
Program Services$3,805ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$2,353TotalAmt
Program Services$2,353ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,238TotalAmt
Program Services$1,238ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,620TotalAmt
Program Services$18,620ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$10,814TotalAmt
Program Services$10,814ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$45,464TotalAmt
Program Services$45,464ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$3,192TotalAmt
Program Services$3,192ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,558TotalAmt
Program Services$1,558ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
COMMITTEE EXPENSES$48,154$48,154
SEMINARS$11,474$11,474
BANK FEES$4,950$4,950
DAILY LEGAL NEWS$4,760$4,760

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$16,562TotalAmt
Program Services$16,562ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$228,097TotalAmt
Program Services$228,097ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,715BOYAmt
EOY$10,896EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$1,602EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$125,778LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$125,778LandBldgEquipAccumDeprecAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$266,882BOYAmt
EOY$256,875EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$283,597BOYAmt
EOY$269,373EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$50,095BOYAmt
EOY$50,159EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$50,095BOYAmt
EOY$50,159EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$233,502BOYAmt
EOY$219,214EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$233,502BOYAmt
EOY$219,214EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$283,597BOYAmt
EOY$269,373EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$21,172ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$6,884NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$125,778OtherCostOrOtherBasisAmt
Depreciation$125,778DepreciationAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SECURED NOTES UNRELATED 3RD PARTIES$50,000
WITHHELD PAYROLL ITEMS$159
FieldValueIRS element (for citing)
Total Liability$50,159TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICE
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12CEACH MEMBER OF THE GOVERNING BODY READS AND SIGNS A CONFLICT OF INTEREST POLICY
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST

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