MAHONING COUNTY BAR ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MAHONING COUNTY BAR ASSOCIATION (EIN 34-0780227)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-04-20
IRS object ID
202321109349300002
Schema version
2022v5.0
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)
Return2023-04-20T01:54:18-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN452908935PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1H D DAVIS CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14308 BELMONT AVE SUITE 1AddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP445051071ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-02-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJAMESPersonFirstNm
Person LastDIETZPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIM PETREY CPA CGMAPreparerPersonNm
PTINP01258844PTIN
Phone3307598522PhoneNum
Preparation2023-04-20PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJUDGE CARLA BALDWINPrincipalOfficerNm
Gross Receipts$334,735GrossReceiptsAmt
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 Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$235,329PYProgramServiceRevenueAmt
CY Program Service Revenue$252,190CYProgramServiceRevenueAmt
PY Investment Income$36,872PYInvestmentIncomeAmt
CY Investment Income$27,045CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$272,201PYTotalRevenueAmt
CY Total Revenue$279,235CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$71,154PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$77,238CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$156,601PYOtherExpensesAmt
CY Other Expenses$194,271CYOtherExpensesAmt
PY Total Expenses$227,755PYTotalExpensesAmt
CY Total Expenses$271,509CYTotalExpensesAmt
PY Revenues Less Expenses$44,446PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,726CYRevenuesLessExpensesAmt
Total Assets BOY$360,820TotalAssetsBOYAmt
Total Assets EOY$310,246TotalAssetsEOYAmt
Total Liabilities BOY$26,594TotalLiabilitiesBOYAmt
Total Liabilities EOY$51,619TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$334,226NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$258,627NetAssetsOrFundBalancesEOYAmt
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$271,509ExpenseAmt
Revenue$279,235RevenueAmt
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$271,509TotalProgramServiceExpensesAmt
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
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 Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
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 (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RENEE M KENNEALLY
EXECUTIVE DI40.00Yes (X)Yes (X)$39,921$0$0
ELLIOUSA BAIER
TRUSTEE2.00Yes (X)$0$0$0
JUDGE CARLA BALDWIN
PRESIDENT EL2.00Yes (X)$0$0$0
FRANK CASSESE
TRUSTEE2.00Yes (X)$0$0$0
DOMINIC DELAURENTIS
TRUSTEE2.00Yes (X)$0$0$0
COREY J GRIMM
TRUSTEE2.00Yes (X)$0$0$0
TOM HULL
TRUSTEE2.00Yes (X)$0$0$0
SCOTT KAMENITSA
TRUSTEE2.00Yes (X)$0$0$0
LYNN A MARO
TRUSTEE2.00Yes (X)$0$0$0
JAMES MELFI
TRUSTEE2.00Yes (X)$0$0$0
ROBERT W PRICE
TRUSTEE2.00Yes (X)$0$0$0
GREGG ROSSI
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
RYAN D INGRAM
PRESIDENT2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$39,921TotalReportableCompFromOrgAmt
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
GRIEVANCE REIMBURSEMENTS$68,930$68,930
MEMBERSHIP DUES$67,608$67,608
NOTARY PUBLIC & REFERRAL FEES$25,556$25,556
BANQUET & COMMITTEE MEETINGS$21,327$21,327
CONTINUING LEGAL EDUCATION$19,581$19,581

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,188TotalRevenueColumnAmt
Related Or Exempt Func Income$49,188RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$252,190TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,335TotalRevenueColumnAmt
Related Or Exempt Func Income$7,335RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$65,812SecuritiesAmt
Other$9,398OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$55,500SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$10,312SecuritiesAmt
Other$9,398OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,710TotalRevenueColumnAmt
Related Or Exempt Func Income$19,710RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$279,235TotalRevenueColumnAmt
Related Or Exempt Func Income$279,235RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$39,921TotalAmt
Program Services$39,921ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$30,302TotalAmt
Program Services$30,302ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,317TotalAmt
Program Services$1,317ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,698TotalAmt
Program Services$5,698ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,581TotalAmt
Program Services$6,581ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,205TotalAmt
Program Services$2,205ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$2,757TotalAmt
Program Services$2,757ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,033TotalAmt
Program Services$4,033ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$25,899TotalAmt
Program Services$25,899ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$36,894TotalAmt
Program Services$36,894ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$270TotalAmt
Program Services$270ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,107TotalAmt
Program Services$1,107ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,382TotalAmt
Program Services$1,382ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
COMMITTEE EXPENSES$62,963$62,963
GRIEVANCE EXPENSES$10,492$10,492
FOUNDATION EXPENSE$7,485$7,485
SEMINARS$5,535$5,535

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$26,668TotalAmt
Program Services$26,668ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$271,509TotalAmt
Program Services$271,509ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$20,948BOYAmt
EOY$29,412EOYAmt
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$339,872BOYAmt
EOY$280,834EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$360,820BOYAmt
EOY$310,246EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$26,594BOYAmt
EOY$51,619EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$26,594BOYAmt
EOY$51,619EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$334,226BOYAmt
EOY$258,627EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$334,226BOYAmt
EOY$258,627EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$360,820BOYAmt
EOY$310,246EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$7,726ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$83,325NetUnrlzdGainsLossesInvstAmt
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$1,619
FieldValueIRS element (for citing)
Total Liability$51,619TotalLiabilityAmt

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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