OHIO STATE BAR ASSOCIATION: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
OHIO STATE BAR ASSOCIATION (EIN 31-4271520)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-13
IRS object ID
201543179349302569
Schema version
2014v5.0
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)
Return2015-11-13T09:51:28-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310800053PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14449 EASTON WAY SUITE 400AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43219ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN314271520EIN

Business Name BusinessName

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY AMOS AUGSBURGERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6144872050PhoneNum
Signature2015-11-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJANE E PFEIFERPreparerPersonNm
PTINP00014949PTIN
Phone6148852208PhoneNum
Preparation2015-11-10PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARY AMOS AUGSBURGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43204ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$19,117,365GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.OHIOBAR.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1880FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO SERVE MEMBERS AND TO PROMOTE THE IMPROVEMENT OF THE LEGAL SYSTEM AND THE ADMINISTRATION OF JUSTICE.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee87TotalEmployeeCnt
Total Volunteers12511TotalVolunteersCnt
Total Gross UBI$215,770TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$9,800PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$10,667,184PYProgramServiceRevenueAmt
CY Program Service Revenue$9,923,065CYProgramServiceRevenueAmt
PY Investment Income-$788,646PYInvestmentIncomeAmt
CY Investment Income$1,424,667CYInvestmentIncomeAmt
PY Other Revenue$439,260PYOtherRevenueAmt
CY Other Revenue$419,744CYOtherRevenueAmt
PY Total Revenue$10,327,598PYTotalRevenueAmt
CY Total Revenue$11,767,476CYTotalRevenueAmt
PY Grants And Similar Paid$75,350PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$101,925CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,332,280PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,324,114CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,095,423PYOtherExpensesAmt
CY Other Expenses$5,910,660CYOtherExpensesAmt
PY Total Expenses$12,503,053PYTotalExpensesAmt
CY Total Expenses$11,336,699CYTotalExpensesAmt
PY Revenues Less Expenses-$2,175,455PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$430,777CYRevenuesLessExpensesAmt
Total Assets BOY$23,420,670TotalAssetsBOYAmt
Total Assets EOY$23,998,672TotalAssetsEOYAmt
Total Liabilities BOY$5,346,949TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,718,195TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,073,721NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$19,280,477NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE OHIO STATE BAR ASSOCIATION (THE "ASSOCIATION") IS AN UNINCORPORATED VOLUNTARY NON-PROFIT ORGANIZATION. THE ASSOCIATION WAS FORMED TO ADVANCE THE PHILOSOPHY OF JURISPRUDENCE, TO PROMOTE IMPROVEMENT OF THE LAW, OUR LEGAL SYSTEM AND ADMINISTRATION OF JUSTICE, TO UPHOLD AND TO EMPHASIZE WITHIN THE LEGAL PROFESSION THE IMPORTANCE OF INTEGRITY, HONOR, RESPECT, AND CIVILITY TOWARD THE COURTS, FELLOW ATTORNEYS, AND ALL WHO ARE TOUCHED BY THE LEGAL PROCESS AND TO ENCOURAGE AND ENFORCE AMONG ATTORNEYS AND JUDICIAL OFFICERS ADHERENCE TO THE HIGHEST STANDARDS OF PROFESSIONAL CONDUCT, TO TAKE POSITIONS ON MATTERS OF PUBLIC INTEREST AS DEEMED ADVISABLE, TO ENCOURAGE AND SUPPORT ALL FORMS OF EDUCATION RELATED TO LAW, TO CULTIVATE POSITIVE, COURTEOUS AND CORDIAL RELATIONS AMONG MEMBERS OF THE BAR, AND TO PERPETUATE THE HISTORY OF THE PROFESSION IN OHIO AND OF THE ASSOCIATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescCONTINUING 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 150 TITLES (INDIVIDUAL PROGRAMS) ANNUALY AND ADMINISTERS OVER 300 PRESENTATIONS AROUND THE STATE. 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 DAILY. THE CONTINUING LEGAL EDUCATION PROGRAM PROVIDES EDUCATIONAL OPPORTUNITIES FOR MEMBERS AT THE OSBA ANNUAL CONVENTION, 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 ANTITRUST LAW INSTITUTE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPUBLICATIONS: 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, INCLUDING OHIO ATTORNEY GENERAL OPINIONS AND REQUESTS FOR OPINIONS, CASES RELEASED FROM THE OHIO SUPREME COURT AND SELECTED CASES FROM THE OHIO APPELATE 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

FieldValueIRS element (for citing)
DescMEMBERSHIP 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 REPSONSIBLE FOR THE CALL CENTER WHERE CALLS FROM CONSUMERS OF LEGAL SERVICES, LAWYERS, AND MEMBERS OF THE OSBA ARE DIRECTED FOR INFORMATION, REFERRAL, AND/OR SERVICE.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer EntYes (1)BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document89IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee87EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint VentureYes (1)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (1)WrittenPolicyOrProcedureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ERIC L WELLSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6144872050PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
ALAN J LEHENBAUER
GOVERNOR1.00Yes (X)$730$0$0
BELINDA S BARNES
GOVERNOR1.00Yes (X)$730$0$0
BRANDI M STEWART
GOVERNOR1.00Yes (X)$0$0$0
CHARLES H BEAN
GOVERNOR1.00Yes (X)$730$0$0
D CHRIS COOK
GOVERNOR1.00Yes (X)$2,190$0$0
DAVID J STERNBERG
GOVERNOR1.00Yes (X)$730$0$0
DEBORAH A ALSPACH
GOVERNOR1.00Yes (X)$1,460$0$0
ELENI DRAKATOS
GOVERNOR1.00Yes (X)$0$0$0
HOWARD H HARCHA III
GOVERNOR1.00Yes (X)$2,920$0$0
J KRISTIN BURKETT
GOVERNOR1.00Yes (X)$1,012$0$0
JAMES D JENSEN
GOVERNOR1.00Yes (X)$730$0$0
JOHN D HOLSCHUH JR
PRESIDENT-ELECT1.00Yes (X)$4,324$0$0Yes (X)
JONATHAN HOLLINGSWORTH
IMMEDIATE PAST PRESIDENT1.00Yes (X)$14,058$0$0Yes (X)
JOSEPH LUDOVICI
GOVERNOR1.00Yes (X)$1,460$0$0
KEVIN W DONOVAN
GOVERNOR1.00Yes (X)$730$0$0
KRIS LONG
GOVERNOR1.00Yes (X)$0$0$0
LOUISE A JACKSON
GOVERNOR1.00Yes (X)$444$0$0
MARTIN E MOHLER
PRESIDENT1.00Yes (X)$19,023$0$0Yes (X)
RANDALL M COMER
GOVERNOR1.00Yes (X)$730$0$0
ROBERT L GRESHAM
GOVERNOR1.00Yes (X)$730$0$0
ROBIN G WEAVER
GOVERNOR1.00Yes (X)$730$0$0
RONALD S KOPP
GOVERNOR1.00Yes (X)$0$0$0
RONALD V JOHNSON
GOVERNOR1.00Yes (X)$730$0$0
STEPHEN BOLTON
GOVERNOR1.00Yes (X)$730$0$0
STEPHEN L SMITH
GOVERNOR1.00Yes (X)$730$0$0
STEPHEN MCINTOSH
GOVERNOR1.00Yes (X)$730$0$0
TERRIE L CLINGER
GOVERNOR1.00Yes (X)$0$0$0
THOMAS H GERKEN
GOVERNOR1.00Yes (X)$529$0$0
WILLIAM H KAUFMAN
GOVERNOR1.00Yes (X)$730$0$0
WILLIAM W EMLEY SR
GOVERNOR1.00Yes (X)$730$0$0
YOLANDA D GWIN
GOVERNOR1.00Yes (X)$0$0$0
ERIC L WELLS
CFO40.00$140,641$0$38,341Yes (X)
MARY AMOS AUGSBURGER
EXECUTIVE DIRECTOR40.00$196,982$0$20,774Yes (X)
RICHARD C BANNISTER
ASSISTANT EXECUTIVE DIRECTOR40.00$177,456$0$41,654Yes (X)
EUGENE P WHETZEL
GENERAL COUNSEL40.00$131,166$0$20,278Yes (X)
FRANCES E WELLINGTON
DIRECTOR OF CLE40.00$121,003$0$20,200Yes (X)
KENNETH A BROWN
DIRECTOR OF PUBLIC & MEDIA RELATIONS40.00$137,057$0$30,300Yes (X)
THOMAS T BOOK
DIRECTOR OF POLICY & GOV. AFFAIRS40.00$120,878$0$32,931Yes (X)
WILLIAM K WEISENBERG
ASSISTANT EXECUTIVE DIRECTOR40.00$133,353$0$22,164Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,216,906TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$226,642TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K9IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CB RICHARD ELLISBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1280 N HIGH STREETAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43215ZIPCd
FieldValueIRS element (for citing)
ServicesPROPERTY MANAGERServicesDesc
Compensation$479,031CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$5,802,476$5,802,476
CONTINUING LEGAL EDUCATION611600$3,361,262$3,361,262
CONVENTION AND RELATED900099$463,705$463,705
SECTION DUES900099$135,292$135,292
PUBLICATIONS511119$87,741$87,741

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,589TotalRevenueColumnAmt
Related Or Exempt Func Income$72,589RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$9,923,065TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,340,591TotalRevenueColumnAmt
Exclusion$1,340,591ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$166,572TotalRevenueColumnAmt
Exclusion$166,572ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$3,268RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$8,311RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$5,043RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$5,043TotalRevenueColumnAmt
Unrelated Business Revenue-$5,043UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$7,425,654SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$7,337,563SecuritiesAmt
Other$4,015OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$88,091SecuritiesAmt
Other-$4,015OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$84,076TotalRevenueColumnAmt
Exclusion$84,076ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
ADVERTISING541800$220,813$220,813
OTHER MISCELLANEOUS900099$28,877$28,877
MAILING LISTS511140$8,525$8,525
FieldValueIRS element (for citing)
Other Revenue Total$258,215OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,767,476TotalRevenueColumnAmt
Related Or Exempt Func Income$9,951,942RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$215,770UnrelatedBusinessRevenueAmt
Exclusion$1,599,764ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$101,925TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$674,218TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,338,749TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$998,718TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$312,429TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10,755TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$57,401TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$16,000TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$105,138TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,478TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$513,439TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$242,216TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$589,251TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$534,504TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,370,984TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,573TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$538,702TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$55,102TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PUBLICATIONS$1,140,740
BANK CHARGES$188,234
MEMBERSHIP AND PR$167,133
CONSULTING FEES$114,089

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$254,921TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,336,699TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$300BOYAmt
EOY$350EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,309,972BOYAmt
EOY$5,479,841EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$101,155BOYAmt
EOY$154,580EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$333,829BOYAmt
EOY$310,304EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$53,105BOYAmt
EOY$99,773EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,831,053LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,834,556LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,291,372BOYAmt
EOY$3,996,497EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$10,457,359BOYAmt
EOY$10,678,767EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,666,428BOYAmt
EOY$3,065,341EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$183,032BOYAmt
EOY$179,376EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$24,118BOYAmt
EOY$33,843EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$23,420,670BOYAmt
EOY$23,998,672EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$488,335BOYAmt
EOY$409,092EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,640,767BOYAmt
EOY$3,290,922EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$96,309BOYAmt
EOY$74,958EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,121,538BOYAmt
EOY$943,223EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,346,949BOYAmt
EOY$4,718,195EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,523,239BOYAmt
EOY$18,700,823EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$550,482BOYAmt
EOY$579,654EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,073,721BOYAmt
EOY$19,280,477EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$23,420,670BOYAmt
EOY$23,998,672EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$430,777ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$146,684NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$598,130PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$31,165OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule C IRS990ScheduleC

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1OHIO LAWPACBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43204ZIPCd
FieldValueIRS element (for citing)
EIN316321625EIN
Contributions Rcvd Dlvr$77,707ContributionsRcvdDlvrAmt
FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$5,802,476DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$268,693NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$268,693NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$290,124AggregateReportedDuesNtcAmt
Taxable-$21,431TaxableAmt

Supplemental Information Detail SupplementalInformationDetail

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

Schedule D IRS990ScheduleD

Land LandGrp

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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,772,425OtherCostOrOtherBasisAmt
Depreciation$2,689,302DepreciationAmt
Book Value$2,083,123BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,998,839OtherCostOrOtherBasisAmt
Depreciation$3,027,725DepreciationAmt
Book Value$971,114BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$178,862OtherCostOrOtherBasisAmt
Depreciation$117,529DepreciationAmt
Book Value$61,333BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,996,497TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

FieldValueIRS element (for citing)
Book Value$2,300,000BookValueAmt
Method ValuationCMethodValuationCd

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescDEFERRED COMPENSATION AGREEMENTSDesc
Book Value$765,341BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$3,065,341TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ACCRUED TAXES$163,280
OBLIGATIONS UNDER DEFERRED COMPENSATION AGREEMENTS$765,341
PROVISION FOR SUBSIDIARY OBLIGATION$14,602
FieldValueIRS element (for citing)
Total Liability$943,223TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,922,471TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$146,684NetUnrealizedGainsInvstAmt
Revenue Not Reported$146,684RevenueNotReportedAmt
Revenue Subtotal$11,775,787RevenueSubtotalAmt
Other Revenues Not Included-$8,311OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$8,311RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$11,767,476TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,345,010TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$11,345,010ExpensesSubtotalAmt
Other Expenses Not Included-$8,311OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$8,311ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$11,336,699TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") HAS ISSUED GUIDANCE WHICH CLARIFIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S INCOME TAX RETURNS. THE ASSOCIATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE YEARS OF FILINGS OPEN TO THESE AUTHORITIES AND AVAILABLE FOR AUDIT ARE 2011, 2012 AND 2013. THE ASSOCIATION'S POLICY WITH REGARD TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING THE ASSOCIATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ASSOCIATION BELIEVES ITS ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES.
PART XI, LINE 4B - OTHER ADJUSTMENTS:RENTAL EXPENSES -8,311.
PART XII, LINE 4B - OTHER ADJUSTMENTS:RENTAL EXPENSES -8,311.

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
OHIO LAWYERS ASSISTANCE PROGRAM
1650 LAKE SHORE DRIVE STE 375COLUMBUSOH43204341675796501(C)(3)$50,000SUPPORTS OSBA'S MISSION
OHIO STATE LEGAL SERVICES ASSOCIATION
555 BUTTLES AVENUECOLUMBUSOH43215310718185501(C)(3)$5,000SUPPORTS OSBA'S MISSION
OHIO CENTER FOR LAW-RELATED EDUCATION
1700 LAKE SHORE DRIVECOLUMBUSOH43204311124428501(C)(3)$45,000SUPPORTS OSBA'S MISSION
FieldValueIRS element (for citing)
Total501c3 Org3Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

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

Schedule J IRS990ScheduleJ

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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ERIC L WELLS
CFO$138,857$0$720$0$1,064$0$13,958$0$24,383$0$178,982$0$0$0
MARY AMOS AUGSBURGER
EXECUTIVE DIRECTOR$191,800$0$290$0$4,892$0$19,180$0$1,594$0$217,756$0$0$0
RICHARD C BANNISTER
ASSISTANT EXECUTIVE DIRECTOR$169,584$0$1,145$0$6,727$0$17,073$0$24,581$0$219,110$0$0$0
EUGENE P WHETZEL
GENERAL COUNSEL$127,478$0$720$0$2,968$0$12,820$0$7,458$0$151,444$0$0$0
KENNETH A BROWN
DIRECTOR OF PUBLIC & MEDIA RELATIONS$135,743$0$720$0$594$0$13,646$0$16,654$0$167,357$0$0$0
THOMAS T BOOK
DIRECTOR OF POLICY & GOV. AFFAIRS$116,100$0$145$0$4,633$0$8,847$0$24,084$0$153,809$0$0$0
WILLIAM K WEISENBERG
ASSISTANT EXECUTIVE DIRECTOR$125,835$0$0$0$7,518$0$12,584$0$9,580$0$155,517$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1ATRAVEL 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. BANNISTER AND WEISENBERG IN CONNECTION WITH THEIR DUTIES FOR THE OHIO STATE BAR ASSOCIATION. DUES FOR THESE INDIVIDUALS WERE APPROVED THROUGH THE APPROVAL OF THE 2014 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 FOR THESE INDIVIDUALS.
PART I, LINE 4BMARY 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 DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
OSBACOM
DENNY RAMEY, A FORMER OFFICER OF OSBA, IS PART OWNER IN OSBA.COM$14,402DISTRIBUTION FROM LIQUIDATION OF THE LLC IN APRIL OF 20140
DENNY RAMEY
A FORMER OFFICER OF OSBA$86,363CONSULTING0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ANY PERSON DULY ADMITTED TO THE PRACTICE OF LAW, AND NOT PROHIBITED FROM BEING ADMITTED TO THE PRACTICE OF LAW IN OHIO, MAY BECOME A REGULAR MEMBER OF THE ASSOCIATION. 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 7AAT 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 7BTHE COUNCIL OF DELEGATES CONSIDERS AND ACTS UPON ALL RESOLUTIONS BEFORE IT RELATIVE TO THE PROMOTION OF THE PURPOSES OF THE ASSOCIATION SUBMITTED TO THE COUNCIL BY ANY OF ITS MEMBERS, BY AN ASSOCIATION MEMBER, OR BY ANY LOCAL BAR ASSOCIATION OF THE STATE.
FORM 990, PART VI, SECTION B, LINE 11THE 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 SUBMITTED TO THE FULL BOARD OF GOVERNORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE OHIO STATE BAR ASSOCIATION (OSBA) HAS TWO SEPARATE CONFLICT OF INTEREST POLICIES. UNDER THE BOARD OF GOVERNORS' CONFLICT OF INTEREST POLICY, BOARD MEMBERS WILL ANNUALLY RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SUBMIT CONFLICT OF INTEREST DISCLOSURES ANNUALLY. THE DISCLOSURES ARE THEN REVIEWED BY THE COORDINATING COMMITTEE. ANY CONFLICTS OF INTEREST ARE REVIEWED BY THE ENTIRE BOARD OF GOVERNORS. UNDER THE EMPLOYEES' CONFLICT OF INTEREST POLICY, ALL EMPLOYEES COVERED BY THE POLICY WILL, ON AN ANNUAL BASIS, DISCLOSE OR UPDATE TO THE 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 15THE 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 JUNE, 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 SEPTEMBER OR NOVEMBER 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 19THE 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.
FORM 990, PART XI, LINE 9:EQUITY IN NET DEFICIT OF AFFILIATES 31,165.
PART XII, LINE 2CTHE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTS AN INDEPENDENT ACCOUNTANT. THE PROCESS BY WHICH THE ORGANIZATION OVERSEES THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PREVIOUS YEAR.
SCHEDULE D, PART V, LINE 1:THE AMOUNT PREVIOUSLY REPORTED ON THE RETURN AS AN ENDOWMENT FUND IS ACTUALLY TEMPORARILY RESTRICTED SECTION DUES. AFTER FURTHER REVIEW OF THE FUNDS, IT WAS DETERMINDED THESE DO NOT QUALIFY AS AN ENDOWMENT AND HAVE BEEN REMOVED FROM THE RETURN.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
OHIO LAWPAC
1700 LAKE SHORE DRIVECOLUMBUSOH43204316321625POLITICAL ACTION COMMITTEEOH527N/AOHIO STATE BAR ASSOCIATIONYes (1)
OHIO STATE LEGAL SERVICES ASSOCIATION
555 BUTTLES AVENUECOLUMBUSOH43215310718185EQUAL ACCESS TO JUSTICEOH501(C)(3)LINE 7OHIO STATE BAR ASSOCIATION0
OHIO STATE BAR FOUNDATION
PO BOX 16562COLUMBUSOH43216316054093PROMOTE PURSUIT OF JUSTICE AND UNDERSTANDING OF THE LAWOH501(C)(3)LINE 7OHIO STATE BAR ASSOCIATION0
OHIO CENTER FOR LAW RELATED EDUCATION
1700 LAKE SHORE DRIVECOLUMBUSOH43204311124428LAW EDUCATIONOH501(C)(3)LINE 7OHIO STATE BAR ASSOCIATION0
OHIO LAWYERS ASSISTANCE PROGRAM
1700 LAKE SHORE DRIVECOLUMBUSOH43204341675796INTERVENTION AND COUNSELING FOR THE LEGAL COMMUNITYOH501(C)(3)LINE 7OHIO STATE BAR ASSOCIATION0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1OSBACOMBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43204ZIPCd
FieldValueIRS element (for citing)
EIN311751030EIN
Primary ActivitiesHOLDING COMPANYPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1OHIO STATE BAR ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Share Of Total Income$273,511ShareOfTotalIncomeAmt
Disproportionate Allocations0DisproportionateAllocationsInd
General Or Managing Partner0GeneralOrManagingPartnerInd
Ownership0.95000OwnershipPct

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
OHIO BAR LIABILITY INSURANCE COMPANY
1650 LAKE SHORE DRIVECOLUMBUSOH43216310947214INSURANCEOHOHIO STATE BAR ASSOCIATIONC$1,515,811$37,468,0221.000000
1650 LAKE SHORE INC
1650 LAKE SHORE DRIVECOLUMBUSOH43216311394604REAL ESTATEOHOHIO BAR LIABILITY INSURANCE COMPANYC-$9,924$2,691,2181.000000
OSBA4PRO LLC
1700 LAKE SHORE DRIVECOLUMBUSOH43216465362825REAL ESTATE HOLDINGSOHOHIO STATE BAR ASSOCIATIONC-$2,423$266,9751.000000
NDR4OSBA LLC
1700 LAKE SHORE DRIVECOLUMBUSOH43216463190023ADVERTISING CO-OP HOLDINGSOHOHIO STATE BAR ASSOCIATIONC-$145,965$181,7071.000000
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related OrganizationYes (1)DivRelatedOrganizationInd
Asset Sale To Other OrgYes (1)AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
OHIO BAR LIABILITY INSURANCE COMPANY
F$1,213,000CASH
OHIO LAWYER'S ASSISTANCE PROGRAM
B$50,000CASH

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