COLUMBUS BAR ASSOCIATION: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBUS BAR ASSOCIATION (EIN 31-1106236)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-03-28
- IRS object ID
- 201700879349300925
- Schema version
- 2015v3.0
- 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 | 2017-03-28T18:30:49-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | 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 | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311106236 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Columbus Bar Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLU | BusinessNameControlTxt |
| Phone | 6142214112 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 South Third Street 11th Floor | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brigid E Heid | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6142214112 | PhoneNum |
| Signature | 2017-02-27 | 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 | 2017-02-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Brigid E Heid | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 South Third Street 11th Floor | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,704,915 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CBALAW.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO BE THE LEADER IN ADVANCING THE JUSTICE SYSTEM FOR ALL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 25 | TotalEmployeeCnt |
| Total Volunteers | 1910 | TotalVolunteersCnt |
| Total Gross UBI | $367,892 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $131,049 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,628,490 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,541,512 | CYProgramServiceRevenueAmt |
| PY Investment Income | $168,404 | PYInvestmentIncomeAmt |
| CY Investment Income | $127,510 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,936 | PYOtherRevenueAmt |
| CY Other Revenue | $35,893 | CYOtherRevenueAmt |
| PY Total Revenue | $2,826,830 | PYTotalRevenueAmt |
| CY Total Revenue | $2,704,915 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,100 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,718,853 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,691,974 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,326,161 | PYOtherExpensesAmt |
| CY Other Expenses | $1,369,984 | CYOtherExpensesAmt |
| PY Total Expenses | $3,045,014 | PYTotalExpensesAmt |
| CY Total Expenses | $3,064,058 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$218,184 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$359,143 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,480,753 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,213,468 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,886,775 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,000,368 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,593,978 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,213,100 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE COLUMBUS BAR ASSOCIATION STRIVES TO BE THE LEADER IN PROVIDING EXCELLENT, INNOVATIVE AND COST EFFECTIVE SERVICES TO MEMBERS OF THE LEGAL PROFESSION AND THE GENERAL PUBLIC IN CENTRAL OHIO. THROUGH THE ACTIVE INVOLVEMENT OF A BROAD AND DIVERSE MEMBERSHIP, WE WILL FOCUS ON PROFESSIONALISM, EDUCATION, ADVOCACY AND COMMUNITY SERVICE IN ORDER TO ADVANCE THE JUSTICE SYSTEM FOR ALL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE COLUMBUS BAR ASSOCIATION OFFERS CONTINUING LEGAL EDUCATION FOR ATTORNEYS AND OTHER LAW OFFICE PERSONNEL. APPROXIMATELY 3,800 INDIVIDUALS PARTICIPATED IN THE PROGRAMS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE COLUMBUS BAR ASSOCIATION LAWYER REFERRAL SERVICE MAKES REFERRALS TO GENERAL PRACTITIONERS AS WELL AS LAWYERS WHO CONCENTRATE THEIR PRACTICE ONLY IN ONE AREA OF LAW. THE LAWYER REFERRAL SERVICE TALKS TO APPROXIMATELY 15,000 PEOPLE ANNUALLY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COLUMBUS BAR INC. IS A PROGRAM THAT PROVIDES AN OPPORTUNITY FOR EIGHT ENTREPRENEURAL-MINDED, AMBITIOUS AND RESOURCEFUL NEW ATTORNEYS WANTING TO ESTABLISH THEIR OWN SOLO PRACTICE IN THE COLUMBUS AREA. THROUGH COLUMBUS BAR INC, PARTICIPATING NEW LAWYERS WILL GAIN VALUABLE EXPERIENCE AND ONGOING EDUCATION TO HELP BUILD THEIR PROFESSIONAL CAREER, DEVELOP SOUND BUSINESS MANAGEMENT SKILLS AND ENGENDER HIGH ETHICAL STANDARDS. IN ADDITION, THE ASSOCIATION PROCESSES APPROXIMATELY 3,500 NOTARY PUBLIC APPLICATIONS ANNUALLY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COLUMBUS BAR ASSOCIATION MEMBERS RECEIVE FACT-FILLED PUBLICATIONS INCLUDING COLUMBUS BAR LAWYERS QTRLY, THE DAILY REPORTER AND COLUMBUS BAR TODAY. THESE PUBLICATIONS PROVIDE INFORMATION ABOUT THE COLUMBUS LEGAL COMMUNITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | 0 | 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 | 0 | 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 | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 25 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | 0 | 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 | FRANK DUFFY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6142214112 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 SOUTH THIRD STREET | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| BRIGID E HEID | |||||||
| President-Elect | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LISA PIERCE REISZ | |||||||
| Secretary/Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES D ABRAMS | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEITH W SCHNEIDER | |||||||
| Immediate Past President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAY E MICHAEL | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SAMUEL A PEPPERS III | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK C COLLINS | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ASHLEY L OLIKER | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| James Arnold | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Eimear Bahnson | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Robert D Erney | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Amy Beth Koorn | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Lorie McCaughan | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Bill Nolan | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Charles Schneider | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JILL SNITCHER MCQUAIN | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $164,144 | $0 | $18,061 | ||
| Frank Duffy | |||||||
| Chief Financial Officer | 40.00 | Yes (X) | $134,516 | $0 | $37,310 | ||
| BRUCE CAMPBELL | |||||||
| CHIEF COUNSEL | 40.00 | $104,819 | $0 | $11,770 | Yes (X) | ||
| Marion Smithburger | |||||||
| Assistant Executive Director | 40.00 | $133,976 | $0 | $46,244 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $537,455 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $113,385 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 541100 | $963,267 | $963,267 | |
| CONTINUING LEGAL EDUCA | 541100 | $462,220 | $462,220 | |
| NOTARY PUBLIC | 541100 | $367,892 | $367,892 | |
| ETHICS AND ADMISSIONS | 541100 | $316,712 | $316,712 | |
| LAWYER REFERRAL SERVIC | 541100 | $261,541 | $261,541 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $169,880 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $169,880 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,541,512 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118,547 | TotalRevenueColumnAmt |
| Exclusion | $118,547 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,893 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,893 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,893 | TotalRevenueColumnAmt |
| Exclusion | $35,893 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,963 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,963 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,963 | TotalRevenueColumnAmt |
| Exclusion | $8,963 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,704,915 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,173,620 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $367,892 | UnrelatedBusinessRevenueAmt |
| Exclusion | $163,403 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,100 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,031 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,337,943 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,525 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,131 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,132 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,700 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,356 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| FEDERAL INCOME TAX EXPE | $47,125 |
| ADMINISTRATIVE EXPENSE | $338,306 |
| MATERIALS | $80,849 |
| COMMISSION CLERK AND RE | $49,411 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,449 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,064,058 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $450 | BOYAmt |
| EOY | $450 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,666 | BOYAmt |
| EOY | $504,475 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,993 | BOYAmt |
| EOY | $343,228 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $988,833 | BOYAmt |
| EOY | $954,071 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,556,151 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,951,164 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $766,206 | BOYAmt |
| EOY | $604,987 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,758,899 | BOYAmt |
| EOY | $1,725,210 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$129,517 | BOYAmt |
| EOY | -$61,587 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,223 | BOYAmt |
| EOY | $142,634 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,480,753 | BOYAmt |
| EOY | $4,213,468 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,735 | BOYAmt |
| EOY | $758,648 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $865,873 | BOYAmt |
| EOY | $854,587 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,000 | BOYAmt |
| EOY | $600,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $793,167 | BOYAmt |
| EOY | $787,133 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,886,775 | BOYAmt |
| EOY | $3,000,368 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,593,978 | BOYAmt |
| EOY | $1,213,100 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,593,978 | BOYAmt |
| EOY | $1,213,100 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,480,753 | BOYAmt |
| EOY | $4,213,468 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$359,143 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$89,665 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $67,930 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,515,722 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,147,989 | DepreciationAmt |
| Book Value | $367,733 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $690,924 | OtherCostOrOtherBasisAmt |
| Depreciation | $536,598 | DepreciationAmt |
| Book Value | $154,326 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $349,505 | OtherCostOrOtherBasisAmt |
| Depreciation | $266,577 | DepreciationAmt |
| Book Value | $82,928 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $604,987 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION PLAN | $659,065 |
| ACCUMULATED POST-RETIREMENT BENEFITS | $128,068 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $787,133 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The Association recognizes accrued interest and penalties associated with uncertain tax provisions as part of the income tax provision. The Association files income tax returns in the U.S. federal and City of Columbus jurisdictions. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JILL SNITCHER MCQUAIN | ||||||||||||||
| EXECUTIVE DIRECTOR | $164,144 | $0 | $0 | $0 | $0 | $0 | $15,721 | $0 | $2,340 | $0 | $182,205 | $0 | $0 | $0 |
| Frank Duffy | ||||||||||||||
| Chief Financial Officer | $134,516 | $0 | $0 | $0 | $0 | $0 | $12,120 | $0 | $25,190 | $0 | $171,826 | $0 | $0 | $0 |
| Marion Smithburger | ||||||||||||||
| Assistant Executive Director | $133,976 | $0 | $0 | $0 | $0 | $0 | $12,043 | $0 | $34,201 | $0 | $180,220 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 4b | FormAndLineReferenceDesc |
| Explanation | Bruce Campbell, Marion Smithberger and Frank Duffy participate in a non-qualified deferred compensation plan. Each eligible participant is allowed to contribute the lesser of $16,500 or 33 1/3% of their compensation for each calendar year. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | THE ORGANIZATION HAS MEMBERS. |
| Form 990, Part VI, Section A, line 7a | THE MEMBERS ELECT OTHER MEMBERS FOR THE GOVERNING BODY ON AN ANNUAL BASIS. |
| Form 990, Part VI, Section A, line 7b | CHANGES TO THE CODE OF REGULATIONS ARE SUBJECT TO THE APPROVAL OF THE MEMBERS. |
| Form 990, Part VI, Section A, line 8b | THIS IS NOT APPLICABLE. THERE ARE NOT ANY SUCH COMMITTEES. |
| Form 990, Part VI, Section B, line 11 | THE CHIEF FINANCIAL OFFICER AND THE EXECUTIVE DIRECTOR REVIEW FORM 990 AND THEN GIVE IT TO THE FINANCE COMMITTEE FOR THEIR REVIEW. AFTER THE FINANCE COMMITTEE HAS REVIEWED FORM 990, THE ENTIRE BOARD IS PROVIDED WITH A COPY OF THE APPROVED 990 BEFORE IT IS FILED. |
| Form 990, Part VI, Section B, line 12c | EACH MEMBER OF THE BOARD AND EACH MEMBER OF COLUMBUS BAR ASSOCIATION'S EXECUTIVE MANAGEMENT SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; AND (C) HAS AGREED TO COMPLY WITH THE POLICY. |
| Form 990, Part VI, Section B, line 15 | THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS, OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Section C, line 19 | THE ORGANIZATION PROVIDES THE DOCUMENTS UPON REQUEST. |
| Form 990, Part XI, line 9: | EQUITY IN INVESTMENT OF SUBSIDIARY 107,930. DIVIDEND INCOME FROM COLUMBUS BAR SERVICES, INC. -40,000. |
| Form 990, Part XII, Line 2c: | FORM 990, PART XI, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE FILING OF THE LAST 990. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| COLUMBUS BAR SERVICES INC | ||||||||||||
| 175 S THIRD STREET | COLUMBUS | OH | 43215 | 311103991 | ADMIN. SERVICES FOR MEMBERS OF THE COLUMBUS BAR ASSOC. | OH | COLUMBUS BAR ASSOCIATION | C | $38,870 | $99,379 | 1.00000 | Yes (1) |
| CBS AGENCY INC | ||||||||||||
| 175 S THIRD STREET | COLUMBUS | OH | 43215 | 311241428 | TO ACT AS AN INSURANCE AGENCY FOR PLANS SPONSORED BY THE ASSOCIATION | OH | COLUMBUS BAR SERVICES INC | C | $138,453 | $189,316 | Yes (1) | |
| OHIO NOTARY ASSOCIATION INC | ||||||||||||
| 175 S THIRD STREET | COLUMBUS | OH | 43215 | 311626947 | PROVIDES SERVICES TO NOTARIES PUBLIC THROUGHOUT THE STATE OF OHIO | OH | COLUMBUS BAR SERVICES INC | C | -$119 | $69 | Yes (1) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | 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 | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | 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 | 0 | TransferFromOtherOrgInd |
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