OHIO STATE BAR ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
OHIO STATE BAR ASSOCIATION (EIN 31-4271520)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-03-26
IRS object ID
202510859349300846
Schema version
2023v6.0
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)
Return2025-03-26T14:30:49-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310800053PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLARK SCHAEFER HACKETT & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14449 EASTON WAY SUITE 400AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43219ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN314271520EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OHIO STATE BAR ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOHIOBusinessNameControlTxt
Phone6144872050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 16562AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43216ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY AMOS AUGSBURGERPersonNm
Person TitleCEOPersonTitleTxt
Phone6144872050PhoneNum
Signature2025-01-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJANE E PFEIFERPreparerPersonNm
PTINP00014949PTIN
Phone6148852208PhoneNum
Preparation2025-01-22PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARY AMOS AUGSBURGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43204ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,721,242GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTPS://WWW.OHIOBAR.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1880FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO PROMOTE JUSTICE AND ADVANCE THE INTERESTS OF THE LEGAL PROFESSION.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee53TotalEmployeeCnt
Total Volunteers1125TotalVolunteersCnt
Total Gross UBI$48,099TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$407,714PYContributionsGrantsAmt
CY Contributions Grants$212,586CYContributionsGrantsAmt
PY Program Service Revenue$6,764,435PYProgramServiceRevenueAmt
CY Program Service Revenue$6,954,558CYProgramServiceRevenueAmt
PY Investment Income$1,263,892PYInvestmentIncomeAmt
CY Investment Income$2,182,888CYInvestmentIncomeAmt
PY Other Revenue$297,080PYOtherRevenueAmt
CY Other Revenue$159,251CYOtherRevenueAmt
PY Total Revenue$8,733,121PYTotalRevenueAmt
CY Total Revenue$9,509,283CYTotalRevenueAmt
PY Grants And Similar Paid$103,705PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$113,743CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,293,013PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,164,018CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,248,151PYOtherExpensesAmt
CY Other Expenses$4,737,500CYOtherExpensesAmt
PY Total Expenses$10,644,869PYTotalExpensesAmt
CY Total Expenses$10,015,261CYTotalExpensesAmt
PY Revenues Less Expenses-$1,911,748PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$505,978CYRevenuesLessExpensesAmt
Total Assets BOY$22,169,408TotalAssetsBOYAmt
Total Assets EOY$22,918,791TotalAssetsEOYAmt
Total Liabilities BOY$3,368,738TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,697,652TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,800,670NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$19,221,139NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE OHIO STATE BAR ASSOCIATION (THE "ASSOCIATION") IS AN UNINCORPORATED VOLUNTARY NON-PROFIT ORGANIZATION. THE ASSOCIATION WAS FORMED TO PROMOTE JUSTICE AND ADVANCE THE INTERESTS OF THE LEGAL PROFESSION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescCONTINUING LEGAL EDUCATION: THE OHIO STATE BAR ASSOCIATION (OSBA), THROUGH ITS CONTINUING LEGAL EDUCTION PROGRAM, PROVIDES LIVE IN-PERSON SEMINARS, LIVE INTERACTIVE WEBINARS (LIWS), QUICK WEBCASTS (QWCS), AND SELF-STUDY CLE TO OSBA MEMBERS, OHIO LAWYERS AND RELATED PROFESSIONALS. ANNUALLY, THE OSBA PRODUCES AND ADMINISTERS APPROXIMATELY 50 LIVE PROGRAMS, 80 LIWS, AND OVER 90 QWCS PROGRAMS. VIDEO PROGRAMS ARE OFFERED TO LOCAL BARS AND LAW FIRMS FOR REPLAY VIEWING. MANY OF THE LIVE, LIW AND QWC PROGRAMS WERE VIDEOTAPED FOR ADDITIONAL PROGRAMMING THROUGH SELF-STUDY CLE DOWNLOADS. THE PROGRAMS ARE REPURPOSED IN ITS STATE-OF-THE-ART BROADCAST STUDIO. MANY OF THE LIVE PROGRAMS INCLUDE A VARIETY OF HIGH LEVEL INSTITUTES, INCLUDING THE MIDWEST LABOR AND EMPLOYMENT LAW CONFERENCE, THE ADVANCED PROBATE LAW SEMINAR, THE CORPORATE COUNSEL INSTITUTE, THE ENVIRONMENTAL LAW, SOLO AND SMALL FIRM INSTITUTE, AND THE OSBA LEGAL TECHNOLOGY AND PRACTICE MANAGEMENT CONFERENCE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPUBLICATIONS: THE OSBA PUBLISHES A VARIETY OF DIFFERENT REPORTS, MAGAZINES, NEWSLETTERS, AND OTHER INFORMATIONAL RESOURCES INCLUDING SOCIAL MEDIA. OSBA PUBLISHES THE OHIO STATE BAR ASSOCIATION REPORT THROUGH A DAILY EMAIL, AS A RESOURCE. THIS REPORT PROVIDES A SIGNIFICANT AMOUNT OF INFORMATION AND/OR CASES RELEASED FROM THE OHIO SUPREME COURT AND SELECTED CASES FROM THE OHIO APPELLATE COURTS. OSBA ALSO PUBLISHES THE OHIO LAWYER. THIS MEMBERSHIP MAGAZINE FEATURES ARTICLES ON LEGAL ISSUES AND TRENDS TO HELP LAWYERS STAY CURRENT AND SHARES IN-DEPTH INFORMATION ON THE LATEST LEGAL DEVELOPMENTS WITH THEIR COLLEAGUES AROUND THE STATE. ADDITIONAL PUBLICATIONS BY THE OSBA INCLUDE A VARIETY OF DIFFERENT PAPER AND ELECTRONIC NEWSLETTERS. SOME OF THE NEWSLETTERS PUBLISHED BY THE OSBA INCLUDE THE PARALEGAL/LEGAL ASSISTANT NEWS, SECTION NEWSLETTERS, AND SPECIAL PUBLICATIONS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescMEMBERSHIP RETENTION & ENGAGEMENT SERVICES: THE OSBA PROVIDES A VARIETY OF PROGRAMS DESIGNED TO IMPROVE AND ENHANCE THE LEGAL PROFESSION AND THE LEGAL SERVICES AVAILABLE TO THE PUBLIC. THE MEMBER RELATIONS, SERVICES AND ENGAGEMENT DEPARTMENT IS RESPONSIBLE FOR RECRUITING AND RETAINING OSBA MEMBERS AND ENGAGING LEGAL PROFESSIONALS WHO ARE NOT OSBA MEMBERS. THIS DEPARTMENT IS ALSO RESPONSIBLE FOR THE MEMBER SERVICES CENTER WHERE CALLS FROM CONSUMERS OF LEGAL SERVICES, LAWYERS, AND MEMBERS OF THE OSBA ARE DIRECTED FOR INFORMATION, REFERRAL, AND/OR OTHER SERVICES.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document54IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee53EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CRAIG HOWELLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6144872050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43204ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MICHELLE L KRANZ
PRESIDENT1.00Yes (X)Yes (X)$12,500$0$0
AMY B IKERD
GOVERNOR1.00Yes (X)$0$0$0
ANDREW P LYCANS
GOVERNOR1.00Yes (X)$0$0$0
BRYAN C CONAWAY
GOVERNOR1.00Yes (X)$0$0$0
CHRISTOPHER L BROWN
GOVERNOR1.00Yes (X)$0$0$0
DEAN L WILSON
IMMEDIATE PAST PRESIDENT1.00Yes (X)$0$0$0
ERIC K COMBS
GOVERNOR1.00Yes (X)$0$0$0
FREDERICK C FISHER
GOVERNOR1.00Yes (X)$0$0$0
GREGORY R FLAX
GOVERNOR1.00Yes (X)$0$0$0
HOWARD WERNOW
GOVERNOR1.00Yes (X)$0$0$0
JAN ALLEN BAUGHMAN
GOVERNOR1.00Yes (X)$0$0$0
JAY E MICHAEL
GOVERNOR1.00Yes (X)$0$0$0
KATHLEEN S LENSKI
GOVERNOR1.00Yes (X)$0$0$0
MARK A HUTSON
GOVERNOR1.00Yes (X)$0$0$0
MARLON A PRIMES
GOVERNOR1.00Yes (X)$0$0$0
MATTHEW MILLER
GOVERNOR1.00Yes (X)$0$0$0
MATTHEW VANSUCH
GOVERNOR1.00Yes (X)$0$0$0
MICHAEL E FLOWERS
GOVERNOR1.00Yes (X)$0$0$0
MICHAEL J FRANTZ JR
GOVERNOR1.00Yes (X)$0$0$0
ROBERT S SALEM
GOVERNOR1.00Yes (X)$0$0$0
ROBERT J RICE
GOVERNOR1.00Yes (X)$0$0$0
SCOTT M ROBE
GOVERNOR1.00Yes (X)$0$0$0
VALLIE BOWMAN-ENGLISH
GOVERNOR1.00Yes (X)$0$0$0
WENDI FOWLER
GOVERNOR1.00Yes (X)$0$0$0
WILLIAM G CHRIS
GOVERNOR1.00Yes (X)$0$0$0
DANIEL R GRIFFITH
PRESIDENT-ELECT1.00Yes (X)Yes (X)$0$0$0
MARY AMOS AUGSBURGER
CEO/SECRETARY40.00Yes (X)$345,230$0$81,100
KEN HEINTZ
COO/CFO/TREASURER40.00Yes (X)$149,244$0$35,565
J DESIREE BLANKENSHIP
GENERAL COUNSEL40.00$193,243$0$51,695Yes (X)
FRANCIS WELLINGTON
DIRECTOR OF CLE40.00$145,179$0$23,677Yes (X)
MICHAEL K MURDOCK
CIO & CTO40.00$187,382$0$13,900Yes (X)
SCOTT LUNDREGAN
DIR GOV AFFRS & LEG. COUNS40.00$148,085$0$11,318Yes (X)
MAGGIE M OSTROWSKI
MARKETING DIRECTOR40.00$133,976$0$46,496Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,314,839TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$263,751TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K15IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CB RICHARD ELLISBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 CIVIC CENTER DRIVE 14TH FLOORAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43215ZIPCd
FieldValueIRS element (for citing)
ServicesBUILDING MAINTENANCEServicesDesc
Compensation$168,804CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$207,586GovernmentGrantsAmt
All Other Contributions$5,000AllOtherContributionsAmt
Total Contributions$212,586TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES541900$4,689,568$4,689,568
CONTINUING LEGAL EDUCATION611600$1,651,898$1,651,898
PROFESSIONAL DISCIPLINE541900$284,737$284,737
MEETINGS AND SPECIAL PROGRAMS541900$124,750$124,750
SPONSORS AND EXHIBITORS611600$116,515$116,515

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$87,090TotalRevenueColumnAmt
Related Or Exempt Func Income$87,090RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,954,558TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,284,202TotalRevenueColumnAmt
Exclusion$2,284,202ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$237,555TotalRevenueColumnAmt
Exclusion$237,555ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$235,248RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$497,405RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$262,157RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$262,157TotalRevenueColumnAmt
Unrelated Business Revenue$4,437UnrelatedBusinessRevenueAmt
Exclusion-$266,594ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$6,613,240SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$6,714,554SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$101,314SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$101,314TotalRevenueColumnAmt
Exclusion-$101,314ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
TESTING SERVICES FROM OHIO NOTARY611710$106,833$106,833
ADVERTISING541800$47,070$47,070
OTHER MISCELLANEOUS541900$33,358$33,358

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,408TotalRevenueColumnAmt
Unrelated Business Revenue-$3,408UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$183,853OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,509,283TotalRevenueColumnAmt
Related Or Exempt Func Income$7,094,749RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$48,099UnrelatedBusinessRevenueAmt
Exclusion$2,153,849ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$113,743TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$623,640TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,524,141TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$227,973TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$488,819TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$299,445TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$147,324TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$150,890TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$980,592TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$453,987TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$388,060TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$430,752TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,088,432TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$85,490TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PUBLICATIONS$524,921
BANK CHARGES$149,608
MEMBERSHIP AND PR$127,663
SECTION PROGRAM$105,529

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$104,252TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,015,261TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$129BOYAmt
EOY$129EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$939,291BOYAmt
EOY$3,708,548EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$39,189BOYAmt
EOY$146,130EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$27,569BOYAmt
EOY$97,958EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$121,396BOYAmt
EOY$103,200EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,887,467LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,569,559LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,355,091BOYAmt
EOY$3,317,908EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$14,386,657BOYAmt
EOY$12,871,363EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,907,914BOYAmt
EOY$2,594,410EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$244,732BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$147,440BOYAmt
EOY$79,145EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,169,408BOYAmt
EOY$22,918,791EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$625,884BOYAmt
EOY$724,953EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,155,501BOYAmt
EOY$2,433,667EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$587,353BOYAmt
EOY$539,032EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,368,738BOYAmt
EOY$3,697,652EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,652,020BOYAmt
EOY$18,080,341EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,148,650BOYAmt
EOY$1,140,798EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,800,670BOYAmt
EOY$19,221,139EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,169,408BOYAmt
EOY$22,918,791EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$505,978ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,176,904NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$250,457OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1OHIO LAWPACBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43204ZIPCd
FieldValueIRS element (for citing)
EIN316321625EIN
Paid Internal Funds$0PaidInternalFundsAmt
Contributions Rcvd Dlvr$46,657ContributionsRcvdDlvrAmt
FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$4,689,568DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$381,318NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$381,318NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$422,061AggregateReportedDuesNtcAmt
Taxable-$40,743TaxableAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE C, PART I-CFormAndLineReferenceDesc
ExplanationTHE ASSOCIATION OPERATES A POLITICAL ACTION COMMITTEE CALLED THE OHIO LAWPAC.ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$880,927OtherCostOrOtherBasisAmt
Book Value$880,927BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,971,059OtherCostOrOtherBasisAmt
Depreciation$4,910,581DepreciationAmt
Book Value$2,060,478BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,545,443OtherCostOrOtherBasisAmt
Depreciation$4,376,690DepreciationAmt
Book Value$168,753BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$490,038OtherCostOrOtherBasisAmt
Depreciation$282,288DepreciationAmt
Book Value$207,750BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,317,908TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

FieldValueIRS element (for citing)
Book Value$2,118,124BookValueAmt
Method ValuationCMethodValuationCd

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescDEFERRED COMPENSATION AGREEMENTSDesc
Book Value$476,286BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$2,594,410TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
OBLIGATIONS UNDER DEFERRED COMPENSATION AGREEMENTS$476,286
FINANCE LEASE PAYABLE$62,746
FieldValueIRS element (for citing)
Total Liability$539,032TotalLiabilityAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
OHIO CENTER FOR LAW RELATED EDUCATION
1700 LAKE SHORE DRIVECOLUMBUSOH43204311124428501(C)(3)$45,000$0SUPPORTS OSBA'S MISSION
OHIO LAWYERS ASSISTANCE PROGRAM
1650 LAKE SHORE DRIVECOLUMBUSOH43204341675796501(C)(3)$50,000$0SUPPORTS OSBA'S MISSION
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationOSBA PROVIDES UNRESTRICTED GRANTS TO PRE-SELECTED IRC SEC. 501(C)(3) PUBLIC CHARITIES WHOSE MISSION IS CONSISTENT WITH OSBA'S MISSION. AS SUCH, IT DOES NOT MONITOR THE USE OF THESE FUNDS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARY AMOS AUGSBURGER
CEO/SECRETARY$325,014$0$10,720$0$9,496$0$44,137$0$36,963$0$426,330$0$0$0
J DESIREE BLANKENSHIP
GENERAL COUNSEL$192,373$0$575$0$295$0$14,958$0$36,737$0$244,938$0$0$0
MICHAEL K MURDOCK
CIO & CTO$185,553$0$720$0$1,109$0$13,049$0$851$0$201,282$0$0$0
KEN HEINTZ
COO/CFO/TREASURER$148,268$0$0$0$976$0$18,080$0$17,485$0$184,809$0$0$0
MAGGIE M OSTROWSKI
MARKETING DIRECTOR$133,225$0$575$0$176$0$10,110$0$36,386$0$180,472$0$0$0
FRANCIS WELLINGTON
DIRECTOR OF CLE$142,874$0$720$0$1,585$0$10,646$0$13,031$0$168,856$0$0$0
SCOTT LUNDREGAN
DIR GOV AFFRS & LEG. COUNS$144,206$0$290$0$3,589$0$10,489$0$829$0$159,403$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1AFormAndLineReferenceDesc
ExplanationTRAVEL FOR COMPANIONS: ALL MEMBERS OF THE BOARD OF GOVERNORS ARE PERMITTED TO BRING THEIR SPOUSE OR GUEST WITH THEM TO THE REQUIRED BOARD MEETINGS AND CONFERENCES. THE ORGANIZATION REIMBURSES BOARD MEMBERS FOR TRAVEL FOR COMPANIONS AND REPORTS THESE AMOUNTS ON FORM 1099. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE OHIO STATE BAR ASSOCIATION PAYS HEALTH OR SOCIAL CLUB DUES FOR MS. AUSBURGER AND MR. LUNDREGAN IN CONNECTION WITH THEIR DUTIES FOR THE OHIO STATE BAR ASSOCIATION. DUES FOR THESE INDIVIDUALS WERE APPROVED THROUGH THE CEO'S EXECUTIVE COMPENSATION AGREEMENT AND THROUGH THE APPROVAL OF THE 2024 BUDGET BY THE ORGANIZATION'S BOARD. THE DUES WERE PAID UNDER AN ACCOUNTABLE PLAN ARRANGEMENT. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: THE CEO, PRESIDENT AND PRESIDENT-ELECT RECEIVE REIMBURSEMENT FOR COMPANION TRAVEL EXPENSES THAT ARE GROSSED UP TO INCLUDE THE TAX EFFECT OF THE PAYMENT. THE ENTIRE AMOUNT, INCLUDING THE GROSS UP, IS REPORTED ON FORM 1099 AND FORM W-2 FOR THESE INDIVIDUALS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ANY PERSON DULY ADMITTED TO THE PRACTICE OF LAW, AND NOT PROHIBITED FROM BEING ADMITTED TO THE PRACTICE OF LAW IN OHIO, MAY BECOME A REGULAR MEMBER OF THE ASSOCIATION. REGULAR MEMBERS HAVE LIMITED RIGHTS TO VOTE ON CERTAIN ISSUES REGARDING THE GOVERNANCE OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE PRESIDENT-ELECT IS ELECTED BY THE REGULAR MEMBERS OF THE ASSOCIATION VIA ELECTRONIC AND MAIL BALLOT IN APRIL OR MAY BEFORE THE COMMENCEMENT OF THE CURRENT PRESIDENT'S TERM OF OFFICE. THE REGULAR MEMBERS OF THE ASSOCIATION ALSO ELECT REPRESENTATIVES FOR EACH DISTRICT TO SERVE ON THE BOARD OF GOVERNORS AND THE COUNCIL OF DELEGATES.
FORM 990, PART VI, SECTION A, LINE 7BTHE COUNCIL OF DELEGATES CONSIDERS AND ACTS UPON ALL RESOLUTIONS BEFORE IT RELATIVE TO THE PROMOTION OF THE PURPOSES OF THE ASSOCIATION SUBMITTED TO THE COUNCIL BY ANY OF ITS MEMBERS, BY AN ASSOCIATION MEMBER, OR BY ANY LOCAL BAR ASSOCIATION OF THE STATE.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. OSBA GENERAL COUNSEL, CONTROLLER, AND CEO REVIEW THE FORM 990 AND SUBMIT IT TO THE AUDIT COMMITTEE FOR CONSIDERATION. THE FORM 990 IS THEN TYPICALLY SUBMITTED TO THE FULL BOARD OF GOVERNORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE OHIO STATE BAR ASSOCIATION (OSBA) HAS TWO SEPARATE CONFLICT OF INTEREST POLICIES. UNDER THE BOARD OF GOVERNORS' CONFLICT OF INTEREST POLICY, BOARD MEMBERS WILL ANNUALLY RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SUBMIT CONFLICT OF INTEREST DISCLOSURES ANNUALLY. THE DISCLOSURES ARE THEN REVIEWED BY THE COORDINATING COMMITTEE. ANY CONFLICTS OF INTEREST ARE REVIEWED BY THE ENTIRE BOARD OF GOVERNORS. UNDER THE EMPLOYEES' CONFLICT OF INTEREST POLICY, ALL EMPLOYEES COVERED BY THE POLICY WILL, ON AN ANNUAL BASIS, DISCLOSE OR UPDATE TO THE CEO ON A FORM PROVIDED BY THE OSBA THAT THEIR INTEREST THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESS AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS.
FORM 990, PART VI, SECTION B, LINE 15THE EVALUATORS OF THE CEO'S PERFORMANCE ARE THE BOARD AND THE MEMBERS WHO SERVE ON THE EXECUTIVE COMPENSATION COMMITTEE. BY APRIL OF EACH YEAR, THE CEO COMPLETES A SELF-ASSESSMENT, DESCRIBING PROGRESS MADE TOWARD HIS/HER ANNUAL GOALS, AS WELL AS OTHER ACCOMPLISHMENTS AND PRESENTS SAME TO THE EXECUTIVE COMPENSATION COMMITTEE. IN APRIL OR MAY, THE EXECUTIVE COMPENSATION COMMITTEE MEETS TO REVIEW THE SELF-ASSESSMENT AND, UTILIZING INPUT FROM THE FULL BOARD, COMPLETES THE CEO'S EVALUATION. ONCE COMPLETE, THE EXECUTIVE COMPENSATION COMMITTEE FORWARDS ANY RECOMMENDATION FOR SALARY ADJUSTMENT, AS WELL THE EVALUATION AND THE COMPARATIVE MARKET DATA TO THE FULL BOARD. AT ITS JUNE MEETING, THE BOARD REVIEWS AND APPROVES THE CEO'S CONTRACT, AS WELL AS COMPENSATION FOR THE COMING YEAR. IN DETERMINING THE COMPENSATION OF THE CEO, POLICY REQUIRES THAT, AT LEAST EVERY THREE YEARS, AN OUTSIDE ORGANIZATION SHALL BE ENGAGED TO CONDUCT AN EXECUTIVE COMPENSATION REVIEW FOR THE CEO. SUCH REVIEW SHOULD COMPARE THE SALARY AND TOTAL COMPENSATION OF THE OSBA CEO WITH COMPETITIVE MARKET DATA OF NON-PROFIT MEMBERSHIP ORGANIZATIONS WITH OPERATING BUDGETS OF A SIZE SIMILAR TO THAT OF THE OSBA. IN 2020-2021, OSBA CONTRACTED WITH A THIRD-PARTY CONSULTANT TO PERFORM A COMPREHENSIVE COMPENSATION STUDY FOR THE CEO. THE PROCESS FOR DETERMINING THE COMPENSATION OF EMPLOYEES OTHER THAN THE CEO IS AS FOLLOWS: EACH YEAR, ALL SUPERVISING EMPLOYEES MUST HOLD AN ANNUAL PERFORMANCE REVIEW WITH EACH REPORTING EMPLOYEE. FOLLOWING THE PERFORMANCE REVIEW, THE SUPERVISOR MAY MAKE SALARY ADJUSTMENT RECOMMENDATIONS TO HIS/HER SUPERVISOR FOR EACH DIRECT REPORT. THE RECOMMENDATION IS BASED ON 1) THE PERFORMANCE OF THE EMPLOYEE, 2) THE INCREASE OR DECREASE IN CONSUMER PRICE INDEX AS REPORTED VIA THE US GOVERNMENT WEBSITE, 3) CURRENT ECONOMIC CONDITIONS IN COLUMBUS, AND, IN THE CASE OF EXECUTIVE STAFF, THE USA, 4) TO THE EXTENT THAT THEY ARE AVAILABLE AND APPLICABLE, COMPARABLE SALARIES AND OTHER FORMS OF COMPENSATION, 5) OTHER FACTORS AS MAY BE APPROPRIATE. THE CEO AND THE DEPARTMENT CHIEFS REVIEW ALL OF THE SALARIES (EXCEPT THOSE OF THE DEPARTMENT CHIEFS) AND DETERMINE WHETHER MODIFICATIONS ARE WARRANTED. TO SET SALARIES, THE OSBA HIRES AN INDEPENDENT CONSULTANT TO PROVIDE COMPARABILITY DATA FOR NON-PROFITS AND ALL INDUSTRY. AT THE APRIL OR JUNE MEETING OF THE BOARD, THE CEO SUBMITS A BUDGET REQUEST FOR THE TOTAL DOLLARS NEEDED FOR COMPENSATION FOR THE FOLLOWING FISCAL YEAR.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE IT CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE. IT MAKES THE TAX RETURN AVAILABLE UPON REQUEST. A TREASURER'S REPORT IS PUBLISHED ONCE A YEAR.
FORM 990, PART XI, LINE 9:BOOK TO TAX DIFFERENCE FROM OHIO NOTARY SERVICES K-1 9,277. EQUITY IN NET LOSS IN AFFILIATES -259,734.
PART XII, LINE 2CTHE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTS AN INDEPENDENT ACCOUNTANT. THE PROCESS BY WHICH THE ORGANIZATION OVERSEES THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PREVIOUS YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
OHIO LAWPAC
1700 LAKE SHORE DRIVECOLUMBUSOH43204316321625POLITICAL ACTION COMMITTEEOH527N/AOHIO STATE BAR ASSOCIATIONYes (1)
LEGAL AID OF SOUTHEAST AND CENTRAL OHIO
1108 CITY PARK AVE STE 200COLUMBUSOH43206310718185EQUAL ACCESS TO JUSTICEOH501(C)(3)LINE 7OHIO STATE BAR ASSOCIATIONYes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
OHIO BAR LIABILITY INSURANCE COMPANY
1650 LAKE SHORE DRIVECOLUMBUSOH43204310947214INSURANCEOHOHIO STATE BAR ASSOCIATIONC1.00000Yes (1)
1650 LAKE SHORE INC
1650 LAKE SHORE DRIVECOLUMBUSOH43204311394604REAL ESTATEOHOHIO BAR LIABILITY INSURANCE COMPANYC1.00000Yes (1)
NDR4OSBA LLC
1700 LAKE SHORE DRIVECOLUMBUSOH43204463190023ADVERTISING CO-OP HOLDINGSOHOHIO STATE BAR ASSOCIATIONC1.00000Yes (1)
OBLIC HOLDINGS LLC
1650 LAKE SHORE DRIVECOLUMBUSOH43204465150262INSURANCEOHOHIO BAR LIABILITY INSURANCE COMPANYC1.00000Yes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related OrganizationYes (1)DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1OHIO BAR LIABILITY INSURANCE COMPANYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeFTransactionTypeTxt
Involved$1,734,762InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

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