2015-11-13T09:51:28-06:00 2014-12-31 310800053 CLARK SCHAEFER HACKETT & CO 4449 EASTON WAY SUITE 400 COLUMBUS OH 43219 990 2014-01-01 314271520 OHIO STATE BAR ASSOCIATION OHIO 6144872050 PO BOX 16562 COLUMBUS OH 43216 MARY AMOS AUGSBURGER EXECUTIVE DIRECTOR 6144872050 2015-11-10 1 JANE E PFEIFER P00014949 6148852208 2015-11-10 2014 2016-04-25 22:37:26Z MARY AMOS AUGSBURGER 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 19117365 0 X WWW.OHIOBAR.ORG X 1880 OH TO SERVE MEMBERS AND TO PROMOTE THE IMPROVEMENT OF THE LEGAL SYSTEM AND THE ADMINISTRATION OF JUSTICE. 24 24 87 12511 215770 0 9800 0 10667184 9923065 -788646 1424667 439260 419744 10327598 11767476 75350 101925 0 0 5332280 5324114 0 0 0 7095423 5910660 12503053 11336699 -2175455 430777 23420670 23998672 5346949 4718195 18073721 19280477 X THE 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. 0 0 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 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. 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, 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. 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 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. 0 0 1 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 1 89 0 1 87 1 1 1 0 0 0 1 1 0 X 24 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X ERIC L WELLS 6144872050 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 ALAN J LEHENBAUER GOVERNOR 1.00 X 730 0 0 BELINDA S BARNES GOVERNOR 1.00 X 730 0 0 BRANDI M STEWART GOVERNOR 1.00 X 0 0 0 CHARLES H BEAN GOVERNOR 1.00 X 730 0 0 D CHRIS COOK GOVERNOR 1.00 X 2190 0 0 DAVID J STERNBERG GOVERNOR 1.00 X 730 0 0 DEBORAH A ALSPACH GOVERNOR 1.00 X 1460 0 0 ELENI DRAKATOS GOVERNOR 1.00 X 0 0 0 HOWARD H HARCHA III GOVERNOR 1.00 X 2920 0 0 J KRISTIN BURKETT GOVERNOR 1.00 X 1012 0 0 JAMES D JENSEN GOVERNOR 1.00 X 730 0 0 JOHN D HOLSCHUH JR PRESIDENT-ELECT 1.00 X X 4324 0 0 JONATHAN HOLLINGSWORTH IMMEDIATE PAST PRESIDENT 1.00 X X 14058 0 0 JOSEPH LUDOVICI GOVERNOR 1.00 X 1460 0 0 KEVIN W DONOVAN GOVERNOR 1.00 X 730 0 0 KRIS LONG GOVERNOR 1.00 X 0 0 0 LOUISE A JACKSON GOVERNOR 1.00 X 444 0 0 MARTIN E MOHLER PRESIDENT 1.00 X X 19023 0 0 RANDALL M COMER GOVERNOR 1.00 X 730 0 0 ROBERT L GRESHAM GOVERNOR 1.00 X 730 0 0 ROBIN G WEAVER GOVERNOR 1.00 X 730 0 0 RONALD S KOPP GOVERNOR 1.00 X 0 0 0 RONALD V JOHNSON GOVERNOR 1.00 X 730 0 0 STEPHEN BOLTON GOVERNOR 1.00 X 730 0 0 STEPHEN L SMITH GOVERNOR 1.00 X 730 0 0 STEPHEN MCINTOSH GOVERNOR 1.00 X 730 0 0 TERRIE L CLINGER GOVERNOR 1.00 X 0 0 0 THOMAS H GERKEN GOVERNOR 1.00 X 529 0 0 WILLIAM H KAUFMAN GOVERNOR 1.00 X 730 0 0 WILLIAM W EMLEY SR GOVERNOR 1.00 X 730 0 0 YOLANDA D GWIN GOVERNOR 1.00 X 0 0 0 ERIC L WELLS CFO 40.00 X 140641 0 38341 MARY AMOS AUGSBURGER EXECUTIVE DIRECTOR 40.00 X 196982 0 20774 RICHARD C BANNISTER ASSISTANT EXECUTIVE DIRECTOR 40.00 X 177456 0 41654 EUGENE P WHETZEL GENERAL COUNSEL 40.00 X 131166 0 20278 FRANCES E WELLINGTON DIRECTOR OF CLE 40.00 X 121003 0 20200 KENNETH A BROWN DIRECTOR OF PUBLIC & MEDIA RELATIONS 40.00 X 137057 0 30300 THOMAS T BOOK DIRECTOR OF POLICY & GOV. AFFAIRS 40.00 X 120878 0 32931 WILLIAM K WEISENBERG ASSISTANT EXECUTIVE DIRECTOR 40.00 X 133353 0 22164 1216906 0 226642 9 0 1 0 CB RICHARD ELLIS 280 N HIGH STREET COLUMBUS OH 43215 PROPERTY MANAGER 479031 1 MEMBERSHIP DUES 900099 5802476 5802476 CONTINUING LEGAL EDUCATION 611600 3361262 3361262 CONVENTION AND RELATED 900099 463705 463705 SECTION DUES 900099 135292 135292 PUBLICATIONS 511119 87741 87741 72589 72589 9923065 1340591 1340591 166572 166572 3268 8311 -5043 -5043 -5043 7425654 7337563 4015 88091 -4015 84076 84076 ADVERTISING 541800 220813 220813 OTHER MISCELLANEOUS 900099 28877 28877 MAILING LISTS 511140 8525 8525 258215 11767476 9951942 215770 1599764 101925 674218 3338749 998718 312429 10755 57401 16000 105138 9478 513439 242216 589251 534504 1370984 2573 538702 55102 PUBLICATIONS 1140740 BANK CHARGES 188234 MEMBERSHIP AND PR 167133 CONSULTING FEES 114089 254921 11336699 300 350 5309972 5479841 101155 154580 333829 310304 53105 99773 9831053 5834556 4291372 3996497 10457359 10678767 2666428 3065341 183032 179376 24118 33843 23420670 23998672 488335 409092 3640767 3290922 96309 74958 1121538 943223 5346949 4718195 X 17523239 18700823 550482 579654 18073721 19280477 23420670 23998672 X 430777 146684 598130 31165 X X 0 1 X 1 0 OHIO LAWPAC 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 316321625 77707 0 0 0 5802476 268693 268693 290124 -21431 SCHEDULE C, PART I-C THE ASSOCIATION CONTROLS A POLITICAL ACTION COMMITTEE CALLED THE OHIO LAWPAC. 880927 880927 4772425 2689302 2083123 3998839 3027725 971114 178862 117529 61333 3996497 2300000 C DEFERRED COMPENSATION AGREEMENTS 765341 C 3065341 ACCRUED TAXES 163280 OBLIGATIONS UNDER DEFERRED COMPENSATION AGREEMENTS 765341 PROVISION FOR SUBSIDIARY OBLIGATION 14602 943223 X 11922471 146684 146684 11775787 -8311 -8311 11767476 11345010 0 11345010 -8311 -8311 11336699 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. 1 OHIO LAWYERS ASSISTANCE PROGRAM 1650 LAKE SHORE DRIVE STE 375 COLUMBUS OH 43204 341675796 501(C)(3) 50000 SUPPORTS OSBA'S MISSION OHIO STATE LEGAL SERVICES ASSOCIATION 555 BUTTLES AVENUE COLUMBUS OH 43215 310718185 501(C)(3) 5000 SUPPORTS OSBA'S MISSION OHIO CENTER FOR LAW-RELATED EDUCATION 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 311124428 501(C)(3) 45000 SUPPORTS OSBA'S MISSION 3 PART I, LINE 2: 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. X X X 1 1 X X X X X 0 1 0 ERIC L WELLS CFO 138857 0 720 0 1064 0 13958 0 24383 0 178982 0 0 0 MARY AMOS AUGSBURGER EXECUTIVE DIRECTOR 191800 0 290 0 4892 0 19180 0 1594 0 217756 0 0 0 RICHARD C BANNISTER ASSISTANT EXECUTIVE DIRECTOR 169584 0 1145 0 6727 0 17073 0 24581 0 219110 0 0 0 EUGENE P WHETZEL GENERAL COUNSEL 127478 0 720 0 2968 0 12820 0 7458 0 151444 0 0 0 KENNETH A BROWN DIRECTOR OF PUBLIC & MEDIA RELATIONS 135743 0 720 0 594 0 13646 0 16654 0 167357 0 0 0 THOMAS T BOOK DIRECTOR OF POLICY & GOV. AFFAIRS 116100 0 145 0 4633 0 8847 0 24084 0 153809 0 0 0 WILLIAM K WEISENBERG ASSISTANT EXECUTIVE DIRECTOR 125835 0 0 0 7518 0 12584 0 9580 0 155517 0 0 0 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. 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 4B MARY AUGSBURGER PARTICIPATED IN A 457(F) NON-QUALIFIED PLAN. THE ORGANIZATION MADE NO CONTRIBUTIONS TO HER ACCOUNT. OSBACOM DENNY RAMEY, A FORMER OFFICER OF OSBA, IS PART OWNER IN OSBA.COM 14402 DISTRIBUTION FROM LIQUIDATION OF THE LLC IN APRIL OF 2014 0 DENNY RAMEY A FORMER OFFICER OF OSBA 86363 CONSULTING 0 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 11 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 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 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 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. FORM 990, PART XI, LINE 9: EQUITY IN NET DEFICIT OF AFFILIATES 31,165. 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 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. OHIO LAWPAC 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 316321625 POLITICAL ACTION COMMITTEE OH 527 N/A OHIO STATE BAR ASSOCIATION 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 0 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 0 OHIO CENTER FOR LAW RELATED EDUCATION 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 311124428 LAW EDUCATION OH 501(C)(3) LINE 7 OHIO STATE BAR ASSOCIATION 0 OHIO LAWYERS ASSISTANCE PROGRAM 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 0 OSBACOM 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 311751030 HOLDING COMPANY OH OHIO STATE BAR ASSOCIATION 273511 0 0 0.95000 OHIO BAR LIABILITY INSURANCE COMPANY 1650 LAKE SHORE DRIVE COLUMBUS OH 43216 310947214 INSURANCE OH OHIO STATE BAR ASSOCIATION C 1515811 37468022 1.00000 0 1650 LAKE SHORE INC 1650 LAKE SHORE DRIVE COLUMBUS OH 43216 311394604 REAL ESTATE OH OHIO BAR LIABILITY INSURANCE COMPANY C -9924 2691218 1.00000 0 OSBA4PRO LLC 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 465362825 REAL ESTATE HOLDINGS OH OHIO STATE BAR ASSOCIATION C -2423 266975 1.00000 0 NDR4OSBA LLC 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 463190023 ADVERTISING CO-OP HOLDINGS OH OHIO STATE BAR ASSOCIATION C -145965 181707 1.00000 0 1 1 1 0 1 1 1 0 0 1 0 1 0 0 0 0 1 1 1 OHIO BAR LIABILITY INSURANCE COMPANY F 1213000 CASH OHIO LAWYER'S ASSISTANCE PROGRAM B 50000 CASH