OHIO STATE BAR ASSOCIATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- OHIO STATE BAR ASSOCIATION (EIN 31-4271520)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-03-09
- IRS object ID
- 201810689349300006
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-03-09T08:46:25-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 310800053 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Clark Schaefer Hackett & Co | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4449 Easton Way Suite 400 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314271520 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ohio State Bar Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHIO | BusinessNameControlTxt |
| Phone | 6144872050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 16562 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43216 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mary Amos Augsburger | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 6144872050 | PhoneNum |
| Signature | 2017-12-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jane E Pfeifer | PreparerPersonNm |
| PTIN | P00014949 | PTIN |
| Phone | 6148852208 | PhoneNum |
| Preparation | 2017-12-19 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 74.62.104.2 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-12-19 | IPDt |
| IP Tm | 10:01:13 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 5A179337D42813462D6C3CA42B6BCA8787F5A620 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mary Amos Augsburger | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 Lake Shore Drive | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,506,254 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.ohiobar.org | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1880 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE JUSTICE AND ADVANCE THE INTERESTS OF THE LEGAL PROFESSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 87 | TotalEmployeeCnt |
| Total Volunteers | 1665 | TotalVolunteersCnt |
| Total Gross UBI | $246,486 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,987,797 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,235,891 | CYProgramServiceRevenueAmt |
| PY Investment Income | $180,860 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,177,943 | CYInvestmentIncomeAmt |
| PY Other Revenue | $228,258 | PYOtherRevenueAmt |
| CY Other Revenue | $466,903 | CYOtherRevenueAmt |
| PY Total Revenue | $4,396,915 | PYTotalRevenueAmt |
| CY Total Revenue | $10,880,737 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $100,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $105,580 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,719,817 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,236,728 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,851,064 | PYOtherExpensesAmt |
| CY Other Expenses | $5,581,982 | CYOtherExpensesAmt |
| PY Total Expenses | $5,671,381 | PYTotalExpensesAmt |
| CY Total Expenses | $10,924,290 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,274,466 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$43,553 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,371,827 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,246,015 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,016,400 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,688,806 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,355,427 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,557,209 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Continuing Legal Education: The Ohio State Bar Association (OSBA) provides live seminars, self-study CLE, and publications to OSBA members, Ohio lawyers and related professionals. OSBA, through its continuing legal education program also produces over 135 programs annually and administers over 300 presentations around the state. The OSBA also holds Annual Meetings in each of its 18 districts. Video programs are also offered to over 35 local Bar associations for replays utilizing their members as commentators. Nearly 100 live presentations are also videotaped for further repurposing through self-study CLE and podcast downloads. Through the use of its state-of-the-art broadcast studio, the OSBA provides an interactive format streaming 60-minute webcasts weekly. The continuing legal education program provides educational opportunities for members at the OSBA All-Ohio Legal Forum, as well as through a variety of other events, including the Midwest Labor and Employment Law Conference, the Advanced Probate Law Seminar, the Corporate Counsel Institute, and the OSBA Legal Technology and Practice Management Conference. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Publications: The Ohio State Bar Association (OSBA) publishes a variety of different reports, magazines, newsletters, and other informational resources including social media. OSBA publishes the Ohio State Bar Association report as a biweekly, print, and daily email resource. This report provides a significant amount of information, cases released from the Ohio Supreme Court and selected cases from the Ohio appellate courts. OSBA also publishes the Ohio Lawyer. This bimonthly magazine features articles on legal issues and trends to help lawyers stay current and share 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Membership Services: The Ohio State Bar Association (OSBA) provides a variety of programs designed to improve and enhance the legal profession and the legal services available to the public. The membership services department is responsible for recruiting and retaining OSBA members. The membership services department is also responsible for the membership services center where calls from consumers of legal services, lawyers, and members of the OSBA are directed for information, referral, and/or service. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 65 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 87 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ken Heintz | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6144872050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 Lake Shore Drive | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Eleana Drakatos | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Howard H Harcha III | ||||||||
| Governor | 1.00 | Yes (X) | $1,960 | $0 | $0 | |||
| Kevin W Donovan | ||||||||
| Governor | 1.00 | Yes (X) | $1,470 | $0 | $0 | |||
| Kris Long | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Louise A Jackson | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Randall M Comer | ||||||||
| President-Elect | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Ronald S Kopp | ||||||||
| President | 1.00 | Yes (X) | $4,073 | $0 | $0 | Yes (X) | ||
| Stephen Bolton | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Stephen McIntosh | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| William H Kaufman | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| John D Holschuh Jr | ||||||||
| Immediate Past President | 1.00 | Yes (X) | $3,172 | $0 | $0 | Yes (X) | ||
| Glenn Derryberry | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Paul B Hervey | ||||||||
| Governor | 1.00 | Yes (X) | $2,450 | $0 | $0 | |||
| Costa D Mastros | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Linda Teodosio | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| James F Stevenson | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Robert B Franz | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Victor H Perez | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Denise L Moody | ||||||||
| Governor | 1.00 | Yes (X) | $980 | $0 | $0 | |||
| Dean L Wilson | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Aaron A O'Brien | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Michael L Barr | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Stuart W Cordell | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Amanda M Leffler | ||||||||
| Governor | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Eric L Wells | ||||||||
| CFO | 40.00 | $96,415 | $0 | $23,303 | Yes (X) | |||
| Mary Amos Augsburger | ||||||||
| Executive Director | 40.00 | $216,901 | $0 | $46,572 | Yes (X) | |||
| Ken Heintz | ||||||||
| CFO | 40.00 | $39,353 | $0 | $3,886 | Yes (X) | |||
| Richard C Bannister | ||||||||
| Asst Executive Director | 40.00 | $182,623 | $0 | $42,344 | Yes (X) | |||
| J Desiree Blankenship | ||||||||
| General Counsel | 40.00 | $141,688 | $0 | $26,385 | Yes (X) | |||
| Thomas T Book | ||||||||
| Director of Policy & Gov. | 40.00 | $134,695 | $0 | $38,355 | Yes (X) | |||
| Sylvia Brown Kramarious | ||||||||
| Chief Communications Officer | 40.00 | $134,696 | $0 | $28,161 | Yes (X) | |||
| Michael K Murdock | ||||||||
| Systems Analyst | 40.00 | $124,133 | $0 | $13,182 | Yes (X) | |||
| Ken Brown | ||||||||
| Sr Director Bar Services | 40.00 | $140,759 | $0 | $26,251 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,225,368 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $248,439 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CB Richard Ellis | |||||
| 280 N High St | Columbus | OH | 43215 | Property Manager | $394,640 |
| AURA Innovative Technology Inc | |||||
| 223 W Jackson Blvd Suite 1112 | Chicago | IL | 60606 | Computer consulting | $135,664 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Membership dues | 900099 | $5,403,890 | $5,403,890 |
| Continuing legal education | 611600 | $3,202,046 | $3,202,046 |
| Convention and related | 900099 | $279,339 | $279,339 |
| Section dues | 900099 | $162,509 | $162,509 |
| Professional discipline | 900099 | $152,335 | $152,335 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,772 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,772 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,235,891 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,057,642 | TotalRevenueColumnAmt |
| Exclusion | $1,057,642 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $162,465 | TotalRevenueColumnAmt |
| Exclusion | $162,465 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,385 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $13,597 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,788 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,788 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $2,788 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,732,221 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,611,920 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $120,301 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,301 | TotalRevenueColumnAmt |
| Exclusion | $120,301 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Advertising | 541800 | $243,698 | $243,698 | ||
| Other miscellaneous | 900099 | $55,293 | $55,293 | ||
| Mailing lists | 511140 | $2,659 | $2,659 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $301,650 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,880,737 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,291,184 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $246,486 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,343,067 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,580 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $665,503 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,545,450 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $736,788 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,987 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,961 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,010 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,346 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $612,629 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,398 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,165 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $966,750 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $430,540 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,438 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Publications | $1,280,434 |
| Bank charges | $169,573 |
| Membership and PR | $159,878 |
| Section program | $101,912 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,697 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,924,290 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452 | BOYAmt |
| EOY | $452 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,878,613 | BOYAmt |
| EOY | $1,634,674 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,358 | BOYAmt |
| EOY | $196,644 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,552 | BOYAmt |
| EOY | $161,564 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,993 | BOYAmt |
| EOY | $144,945 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,276,554 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,803,671 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,769,393 | BOYAmt |
| EOY | $3,472,883 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,358,645 | BOYAmt |
| EOY | $13,778,105 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,777,962 | BOYAmt |
| EOY | $2,713,275 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,908 | BOYAmt |
| EOY | $43,929 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,951 | BOYAmt |
| EOY | $99,544 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,371,827 | BOYAmt |
| EOY | $22,246,015 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $603,225 | BOYAmt |
| EOY | $578,145 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,897,464 | BOYAmt |
| EOY | $2,673,990 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,749 | BOYAmt |
| EOY | $23,480 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $477,962 | BOYAmt |
| EOY | $413,191 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,016,400 | BOYAmt |
| EOY | $3,688,806 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,725,306 | BOYAmt |
| EOY | $17,866,491 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $630,121 | BOYAmt |
| EOY | $690,718 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,355,427 | BOYAmt |
| EOY | $18,557,209 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,371,827 | BOYAmt |
| EOY | $22,246,015 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$43,553 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $245,335 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ohio LawPac | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 Lake Shore Drive | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 316321625 | EIN |
| Contributions Rcvd Dlvr | $80,160 | ContributionsRcvdDlvrAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $5,403,890 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $221,806 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $221,806 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $270,194 | AggregateReportedDuesNtcAmt |
| Taxable | -$48,388 | TaxableAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part I-C | FormAndLineReferenceDesc |
| Explanation | The Association operates a political action committee called the Ohio LAWPAC. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $880,927 | OtherCostOrOtherBasisAmt |
| Book Value | $880,927 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,830,905 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,004,686 | DepreciationAmt |
| Book Value | $1,826,219 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,429,044 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,686,139 | DepreciationAmt |
| Book Value | $742,905 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $135,678 | OtherCostOrOtherBasisAmt |
| Depreciation | $112,846 | DepreciationAmt |
| Book Value | $22,832 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,472,883 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $2,300,000 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred Compensation Agreements | Desc |
| Book Value | $413,275 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,713,275 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Obligations under deferred compensation agreements | Desc |
| Amt | $413,191 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $413,191 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $11,139,669 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $245,335 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $245,335 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,894,334 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$13,597 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$13,597 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,880,737 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,937,887 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,937,887 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$13,597 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$13,597 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,924,290 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XI, Line 4b - Other Adjustments: | Rental expenses -13,597. |
| Part XII, Line 4b - Other Adjustments: | Rental expenses -13,597. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Ohio Lawyers Assistance Program | |||||||
| 1650 Lake Shore Drive Ste 375 | Columbus | OH | 43204 | 341675796 | 501(c)(3) | $50,000 | Supports OSBA's mission |
| Ohio State Legal Services Association | |||||||
| 555 Buttles Avenue | Columbus | OH | 43215 | 310718185 | 501(c)(3) | $5,000 | Supports OSBA's mission |
| Ohio Center for Law-Related Education | |||||||
| 1700 Lake Shore Drive | Columbus | OH | 43204 | 311124428 | 501(c)(3) | $45,000 | Supports OSBA's mission |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | OSBA 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mary Amos Augsburger | ||||||||||||||
| Executive Director | $206,220 | $0 | $290 | $0 | $10,391 | $0 | $21,779 | $0 | $24,793 | $0 | $263,473 | $0 | $0 | $0 |
| Richard C Bannister | ||||||||||||||
| Asst Executive Director | $172,157 | $0 | $720 | $0 | $9,746 | $0 | $17,801 | $0 | $24,543 | $0 | $224,967 | $0 | $0 | $0 |
| J Desiree Blankenship | ||||||||||||||
| General Counsel | $140,824 | $0 | $290 | $0 | $574 | $0 | $14,429 | $0 | $11,956 | $0 | $168,073 | $0 | $0 | $0 |
| Thomas T Book | ||||||||||||||
| Director of Policy & Gov. | $132,726 | $0 | $290 | $0 | $1,679 | $0 | $14,150 | $0 | $24,205 | $0 | $173,050 | $0 | $0 | $0 |
| Sylvia Brown Kramarious | ||||||||||||||
| Chief Communications Officer | $128,600 | $0 | $5,145 | $0 | $951 | $0 | $13,715 | $0 | $14,446 | $0 | $162,857 | $0 | $0 | $0 |
| Ken Brown | ||||||||||||||
| Sr Director Bar Services | $138,840 | $0 | $720 | $0 | $1,199 | $0 | $14,194 | $0 | $12,057 | $0 | $167,010 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Travel 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 Messrs. Wells and Book in connection with their duties for the Ohio State Bar Association. Dues for these individuals were approved through the approval of the 2016 budget by the Organization's Board. The dues were paid under an accountable plan arrangement. Tax indemnification and gross-up payments: The Executive Director, 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. |
| Part I, Line 4b | Mary Augsburger participated in a 457(f) non-qualified plan. The organization made no contributions to her account. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| DENNY RAMEY | |||
| A FORMER OFFICER OF OSBA | $57,755 | CONSULTING | 0 |
| William Weisenberg | |||
| A Former assistant executive director of OSBA | $67,126 | Consulting | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Any 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. Members must first apply for membership to the Association through a written application process. Regular members have limited rights to vote on certain issues regarding the governance of the organization. |
| Form 990, Part VI, Section A, line 7a | At the meeting before the commencement of the current President's term of office, the President-Elect is elected by the regular members of the Association. Regular members of the Association also elects representatives for each district to serve on the Council of Delegates. |
| Form 990, Part VI, Section A, line 7b | The 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 11b | The Form 990 is prepared by an outside accounting firm. OSBA General Counsel, Chief Financial Officer, and Executive Director 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 12c | The 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 President on a form provided by the OSBA 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 15 | The policy for determining compensation of the organization's Executive Director/CEO is as follows: The primary evaluators of the Executive Director's performance are the President, President-Elect and immediate past president. They gather information from members of the Board of Governors. In April, some combination of the President, President-Elect and immediate past president conduct a performance review with the Executive Director. In September, the President recommends to the Board of Governors' Budget and Headquarters Committee the salary and other compensation items for the Executive Director for the following calendar year. The Budget and Headquarters Committee considers this recommendation and recommends a compensation package to the full Board. Once the Board decides on the Executive Director's compensation for the year, the President sets forth the details in a letter to the Executive Director at his/her home address. In determining the compensation of the Executive Director, the President and Board must at least once every three years enagage an outside organization to conduct an executive compensation review for the Executive Director. Such review should compare the salary and total compensation of the OSBA Executive Director with competitive market data of non-profit membership organizations with operating budgets of a size similar to OSBA's. In 2014, OSBA contracted with a third party consultant to perform a comprehensive compensation study. The study included salaries from both for profit and non-profit entities. The process for determining the compensation of employees other than the Executive Director is as follows: Each year, all supervising employees must hold an annual performance review with each employee who reports to them. Following the performance review, the supervisors make salary adjustment recommendations to their supervisors for each of his or her direct reports. The recommendation is based on 1) the performance of the employee, 2) the increase or decrease in the 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 they are available and applicable, comparable salaries and other forms of compensation, 5) other factors as may be appropriate. The Executive Director and Assistant Executive Directors review all of the salaries (except those of the Assistant Executive Directors) and determine whether modifications are warranted; at the April or June meeting of the OSBA Board of Governors. The Executive Director submits a budget request for the total dollars needed for compensation for the following calendar year. |
| Form 990, Part VI, Section C, line 19 | The organization does not make its governing documents, conflicts of interest policy or financial statements available to the public. It makes its tax return available upon request. A Treasurer's report is also published once a year. |
| Part XII, line 2c | The 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 Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAPCO RE Holdings LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 Lake Shore Drive | AddressLine1Txt |
| City | columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462932720 | EIN |
| Primary Activities | Real estate holdings | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Total Income | -$4,352 | TotalIncomeAmt |
| End Of Year Assets | $263,838 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OSBA4Pro LLC | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Ohio LAWPAC | ||||||||||
| 1700 Lake Shore Drive | Columbus | OH | 43204 | 316321625 | Political action committee | OH | 527 | N/A | Ohio State Bar Association | Yes (1) |
| Ohio State Legal Services Association | ||||||||||
| 555 Buttles Avenue | Columbus | OH | 43215 | 310718185 | Equal access to justice | OH | 501(c)(3) | Line 7 | Ohio State Bar Association | Yes (1) |
| Ohio State Bar Foundation | ||||||||||
| PO Box 16562 | Columbus | OH | 43216 | 316054093 | promote pursuit of justice and understanding of the law | OH | 501(c)(3) | Line 7 | Ohio State Bar Association | Yes (1) |
| Ohio Lawyers Assistance Program Inc | ||||||||||
| 1700 Lake Shore Drive | Columbus | OH | 43204 | 341675796 | Intervention and counseling for the legal community | OH | 501(c)(3) | Line 7 | Ohio State Bar Association | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ohio Bar Liability Insurance Company | ||||||||||||
| 1650 Lake Shore Drive | Columbus | OH | 43204 | 310947214 | Insurance | OH | Ohio State Bar Association | C | $2,164,330 | $39,200,492 | 1.00000 | Yes (1) |
| 1650 Lake Shore Inc | ||||||||||||
| 1650 Lake Shore Drive | Columbus | OH | 43204 | 311394604 | Real Estate | OH | Ohio Bar Liability Insurance Company | C | -$26,411 | $2,345,646 | 1.00000 | Yes (1) |
| OSBA4Pro LLC | ||||||||||||
| 1700 Lake Shore Drive | Columbus | OH | 43204 | 465362825 | Real estate holdings | OH | Ohio State Bar Association | C | -$4,352 | $263,838 | 1.00000 | Yes (1) |
| NDR4OSBA LLC | ||||||||||||
| 1700 Lake Shore Drive | Columbus | OH | 43204 | 463190023 | Advertising Co-op holdings | OH | Ohio State Bar Association | C | -$4,778 | $58,956 | 1.00000 | Yes (1) |
| OBLIC Holdings LLC | ||||||||||||
| 1650 Lake Shore Drive | Columbus | OH | 43204 | 465150262 | Insurance | OH | Ohio Bar Liability Insurance Company | C | $5,070 | $265,001 | 1.00000 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Ohio Lawyer's Assistance Program | ||
| B | $50,000 | Cash |
| Ohio State Bar Foundation | ||
| A | $119 | Cash |
| Ohio Bar Liability Insurance Company | ||
| F | $906,656 | Cash |
Comments