OHIO STATE BAR ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- OHIO STATE BAR ASSOCIATION (EIN 31-4271520)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-14
- IRS object ID
- 201433189349300348
- Schema version
- 2013v3.0
- 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
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-14T08:04:50-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341310124 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REA & ASSOCIATES INC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 941 STEUBENVILLE AVE PO BOX 820 | AddressLine1 |
| City | CAMBRIDGE | City |
| State | OH | State |
| ZIP Code | 437250820 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314271520 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO STATE BAR ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHIO | BusinessNameControlTxt |
| Phone | 6144872050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 16562 | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 432166562 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY AMOS AUGSBURGER | PersonNm |
| Person Title | EXEC DIRECTOR & SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 6144872050 | PhoneNum |
| Signature | 2014-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARY ELIZABETH WRIGHT CPA | PreparerPersonNm |
| PTIN | P00099212 | PTIN |
| Phone | 7404325658 | PhoneNum |
| Preparation | 2014-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARY AMOS AUGSBURGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 LAKE SHORE DRIVE | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $21,821,117 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.OHIOBAR.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 89 | TotalEmployeeCnt |
| Total Volunteers | 10900 | TotalVolunteersCnt |
| Total Gross UBI | $231,292 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$8,647 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $18,664 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,800 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,476,809 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,667,184 | CYProgramServiceRevenueAmt |
| PY Investment Income | $464,965 | PYInvestmentIncomeAmt |
| CY Investment Income | -$788,646 | CYInvestmentIncomeAmt |
| PY Other Revenue | $489,572 | PYOtherRevenueAmt |
| CY Other Revenue | $439,260 | CYOtherRevenueAmt |
| PY Total Revenue | $11,450,010 | PYTotalRevenueAmt |
| CY Total Revenue | $10,327,598 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $75,650 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $75,350 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,261,332 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,332,280 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,976,035 | PYOtherExpensesAmt |
| CY Other Expenses | $7,095,423 | CYOtherExpensesAmt |
| PY Total Expenses | $12,313,017 | PYTotalExpensesAmt |
| CY Total Expenses | $12,503,053 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$863,007 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,175,455 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,930,225 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,420,670 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,350,410 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,346,949 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,579,815 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,073,721 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SEE SCHEDULE O | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | 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 | 84 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 89 | 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 | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERIC L WELLS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6144872050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 LAKE SHORE DRIVE | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43204 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MARTIN E MOHLER | ||||||||
| PRESIDENT-ELECT | 1.00 | Yes (X) | $5,022 | $0 | $0 | |||
| PATRICK F FISCHER | ||||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | Yes (X) | $4,440 | $0 | $0 | Yes (X) | ||
| JONATHAN HOLLINGSWORTH | ||||||||
| PRESIDENT | 1.00 | Yes (X) | $5,701 | $0 | $0 | Yes (X) | ||
| ALAN J LEHENBAUER | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| BELINDA S BARNES | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| RANDALL M COMER | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| D CHRIS COOK | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| HOWARD H HARCHA III | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM W EMLEY SR | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| J KRISTIN BURKETT | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| RONALD V JOHNSON | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT L GRESHAM | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| JAMES D JENSEN | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| THOMAS H GERKEN | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| DAVID J STERNBERG | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| JOHN D HOLSCHUH JR | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| JOSEPH L LUDOVICI | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $1,288 | $0 | $0 | |||
| STEPHEN L SMITH | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| MELISSA A GRAHAM-HURD | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| THOMAS J GRADY | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| JAMES D SILLERY | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| KEVIN P MURPHY | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| WILLIAM M OWENS | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| YOLANDA D GWINN | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RONALD S KOPP | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $965 | $0 | $0 | |||
| BRANDI M STEWART | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBIN G WEAVER | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| DEBORAH A ALSPACH | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHARLES H BEAN | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| CAROL SEUBERT MARX | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $2,147 | $0 | $0 | |||
| JAMES K WEANER | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| THOMAS T BOOK | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $644 | $0 | $0 | |||
| MARK S FLOYD | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DENNY L RAMEY | ||||||||
| FORMER EXECUTIVE DIRECTOR | 40.00 | $269,271 | $83,340 | $28,379 | Yes (X) | |||
| MARY AMOS AUGSBURGER | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | $158,100 | $0 | $15,273 | Yes (X) | |||
| WILLIAM K WEISENBERG | ||||||||
| ASSISTANT E.D. FOR PUBLIC | 40.00 | $247,348 | $0 | $37,569 | Yes (X) | |||
| RICHARD C BANNISTER | ||||||||
| ASSISTANT E.D. OF ADMINIST | 40.00 | $171,964 | $0 | $36,636 | Yes (X) | |||
| KENNETH A BROWN | ||||||||
| DIRECTOR OF PUBLIC RELATIO | 40.00 | $126,948 | $0 | $28,971 | Yes (X) | |||
| FREDERICK W ENGEL | ||||||||
| DIRECTOR OF TECHNOLOGY | 40.00 | $132,220 | $0 | $36,841 | Yes (X) | |||
| EUGENE P WHETZEL | ||||||||
| GENERAL COUNSEL | 40.00 | $125,944 | $0 | $18,969 | Yes (X) | |||
| FRANCES E WELLINGTON | ||||||||
| DIRECTOR OF CLE | 40.00 | $115,413 | $0 | $27,164 | Yes (X) | |||
| ERIC WELLS | ||||||||
| DIRECTOR OF BUSINESS AFFAIRS | 40.00 | $110,964 | $0 | $33,483 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,491,259 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $83,340 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $263,285 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CB RICHARD ELLIS | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 280 N HIGH STREET | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | PROPERTY MANAGER | ServicesDesc |
| Compensation | $696,900 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $9,800 | AllOtherContributionsAmt |
| Total Contributions | $9,800 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $5,877,131 | $5,877,131 |
| CONTINUING LEGAL EDUCATION | 611600 | $3,945,182 | $3,945,182 |
| CONVENTION AND RELATED | 900099 | $560,526 | $560,526 |
| SECTION DUES | 900099 | $135,378 | $135,378 |
| PUBLICATIONS | 511119 | $85,866 | $85,866 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,101 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $63,101 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,667,184 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,339,635 | TotalRevenueColumnAmt |
| Exclusion | $1,339,635 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $187,692 | TotalRevenueColumnAmt |
| Exclusion | $187,692 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $13,717 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $22,364 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$8,647 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,647 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$8,647 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,342,874 | SecuritiesAmt |
| Other | $1,000,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,160,971 | SecuritiesAmt |
| Other | $3,310,184 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $181,903 | SecuritiesAmt |
| Other | -$2,310,184 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,128,281 | TotalRevenueColumnAmt |
| Exclusion | -$2,128,281 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| ADVERTISING | 541800 | $239,939 | $239,939 | |
| MAILING LISTS | 511140 | $20,276 | $20,276 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $260,215 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,327,598 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,667,184 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $231,292 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$580,678 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,350 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969,263 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,115,038 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $959,508 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,471 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,697 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,585 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,394 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,761 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $417,927 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $942,156 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $565,257 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $541,199 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,878,142 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,932 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $625,103 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,378 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PUBLICATIONS | $1,253,747 |
| BANK CHARGES | $174,784 |
| SECTION PROGRAM EXPENSE | $148,428 |
| MEMBERSHIP AND PUBLIC R | $109,036 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $216,897 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,503,053 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300 | BOYAmt |
| EOY | $300 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,380,678 | BOYAmt |
| EOY | $5,309,972 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,965 | BOYAmt |
| EOY | $101,155 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $563,602 | BOYAmt |
| EOY | $333,829 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,096 | BOYAmt |
| EOY | $53,105 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,760,195 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,468,823 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,917,996 | BOYAmt |
| EOY | $4,291,372 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,443,785 | BOYAmt |
| EOY | $10,457,359 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,269,890 | BOYAmt |
| EOY | $2,666,428 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,494 | BOYAmt |
| EOY | $183,032 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,419 | BOYAmt |
| EOY | $24,118 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,930,225 | BOYAmt |
| EOY | $23,420,670 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $459,777 | BOYAmt |
| EOY | $488,335 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,791,721 | BOYAmt |
| EOY | $3,640,767 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,959 | BOYAmt |
| EOY | $96,309 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $999,953 | BOYAmt |
| EOY | $1,121,538 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,350,410 | BOYAmt |
| EOY | $5,346,949 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,016,283 | BOYAmt |
| EOY | $17,523,239 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $563,532 | BOYAmt |
| EOY | $550,482 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,579,815 | BOYAmt |
| EOY | $18,073,721 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,930,225 | BOYAmt |
| EOY | $23,420,670 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,175,455 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$122,165 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$208,474 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO LAWPAC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 LAKE SHORE DRIVE | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 316321625 | EIN |
| Paid Internal Funds | $0 | PaidInternalFundsAmt |
| Contributions Rcvd Dlvr | $43,905 | ContributionsRcvdDlvrAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $5,877,131 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $298,871 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | -$220,585 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $78,286 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $470,170 | AggregateReportedDuesNtcAmt |
| Taxable | -$391,884 | TaxableAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $563,532 | BeginningYearBalanceAmt |
| Contributions | $135,378 | ContributionsAmt |
| Other Expenditures | $148,428 | OtherExpendituresAmt |
| End Year Balance | $550,482 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $531,977 | BeginningYearBalanceAmt |
| Contributions | $133,144 | ContributionsAmt |
| Other Expenditures | $101,589 | OtherExpendituresAmt |
| End Year Balance | $563,532 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $648,452 | BeginningYearBalanceAmt |
| Contributions | $140,257 | ContributionsAmt |
| Other Expenditures | $256,732 | OtherExpendituresAmt |
| End Year Balance | $531,977 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $709,924 | BeginningYearBalanceAmt |
| Contributions | $143,870 | ContributionsAmt |
| Other Expenditures | $205,342 | OtherExpendituresAmt |
| End Year Balance | $648,452 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $680,251 | BeginningYearBalanceAmt |
| Contributions | $135,727 | ContributionsAmt |
| Other Expenditures | $106,054 | OtherExpendituresAmt |
| End Year Balance | $709,924 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $880,927 | OtherCostOrOtherBasisAmt |
| Book Value | $880,927 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,772,425 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,564,399 | DepreciationAmt |
| Book Value | $2,208,026 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,905,575 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,757,405 | DepreciationAmt |
| Book Value | $1,148,170 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $201,268 | OtherCostOrOtherBasisAmt |
| Depreciation | $147,019 | DepreciationAmt |
| Book Value | $54,249 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,291,372 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $1,944,216 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION AGREEMENTS | Desc |
| Book Value | $722,212 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,666,428 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| OBLIGATIONS-DEFERRED COMP | $722,212 |
| OTHER CURRENT LIABILITIES | $3,032 |
| DUE TO AFFILIATED ORGANIZATIONS | $301,650 |
| ACCRUED REAL ESTATE & SALES TAXES | $94,644 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,121,538 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,477,935 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$122,165 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$37,682 | OtherRevenueAmt |
| Revenue Not Reported | -$159,847 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,637,782 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,310,184 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,310,184 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,327,598 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,984,029 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,480,976 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,480,976 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,503,053 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,503,053 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | CERTAIN NET ASSETS ARE RESTRICTED FOR SECTION ACTIVITIES. |
| PART X, LINE 2: | THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION FILES FORM 990-T EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN TO REPORT UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012, THE ASSOCIATION OWED NO UNRELATED BUSINESS INCOME TAX. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE ASSOCIATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE STATEMENT OF INCOME. THE ASSOCIATION BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS, AND NO SUCH LIABILITIES HAVE BEEN RECORDED. IN GENERAL, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2010. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES NETTED WITH RENTAL 22,364. SATISFACTION OF SECTION PROGRAM ACTIVITIES 148,428. EQUITY IN NET DEFICIT OF AFFILIATES -208,474. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON SALE OF INVESTMENTS -2,310,184. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES NETTED WITH RENTAL 22,364. SATISFACTION OF SECTION PROGRAM ACTIVITIES 148,428. LOSS ON SALE OF INVESTMENTS 2,310,184. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| OHIO LAWYERS ASSISTANCE PROGRAM | |||||||
| 1650 LAKE SHORE DRIVE STE 375 | COLUMBUS | OH | 43204 | 341675796 | 501(C)(3) | $25,000 | SUPPORT OSBA'S MISSION |
| OHIO STATE LEGAL SERVICES ASSOCIATION | |||||||
| 555 BUTTLES AVE | COLUMBUS | OH | 43215 | 310718185 | 501(C)(3) | $5,000 | SUPPORT OSBA'S MISSION |
| OHIO CENTER FOR LAW RELATED EDUCATION | |||||||
| 1700 LAKE SHORE DRIVE | COLUMBUS | OH | 43204 | 311124428 | 501(C)(3) | $45,000 | SUPPORT OSBA'S MISSION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | OSBA PROVIDES UNRESTRICTED GRANTS TO PRE-SELECTED IRC SEC. 501(C)(3) PUBLIC CHARITIES WHOSE MISSION IS CONSISTENT WITH OSBA'S MISSION. AS SUCH, IT DOES NOT MONITOR THE USE OF THESE FUNDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DENNY L RAMEY | ||||||||||||||
| FORMER EXECUTIVE DIRECTOR | $269,271 | $83,340 | $0 | $0 | $0 | $0 | $21,149 | $0 | $7,230 | $0 | $297,650 | $83,340 | $0 | $0 |
| MARY AMOS AUGSBURGER | ||||||||||||||
| EXECUTIVE DIRECTOR | $158,100 | $0 | $0 | $0 | $0 | $0 | $15,273 | $0 | $0 | $0 | $173,373 | $0 | $0 | $0 |
| WILLIAM K WEISENBERG | ||||||||||||||
| ASSISTANT E.D. FOR PUBLIC | $247,348 | $0 | $0 | $0 | $0 | $0 | $23,978 | $0 | $13,591 | $0 | $284,917 | $0 | $0 | $0 |
| RICHARD C BANNISTER | ||||||||||||||
| ASSISTANT E.D. OF ADMINIST | $171,964 | $0 | $0 | $0 | $0 | $0 | $15,562 | $0 | $21,074 | $0 | $208,600 | $0 | $0 | $0 |
| KENNETH A BROWN | ||||||||||||||
| DIRECTOR OF PUBLIC RELATIO | $126,948 | $0 | $0 | $0 | $0 | $0 | $13,380 | $0 | $15,591 | $0 | $155,919 | $0 | $0 | $0 |
| FREDERICK W ENGEL | ||||||||||||||
| DIRECTOR OF TECHNOLOGY | $132,220 | $0 | $0 | $0 | $0 | $0 | $13,892 | $0 | $22,949 | $0 | $169,061 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | TRAVEL FOR COMPANIONS: ALL MEMBERS OF THE BOARD OF GOVERNORS ARE PERMITTED TO BRING THEIR SPOUSE OR GUEST WITH THEM TO THE REQUIRED BOARD MEETINGS AND CONFERENCES. THE ORGANIZATION REIMBURSES BOARD MEMBERS FOR TRAVEL FOR COMPANIONS AND REPORTS THESE AMOUNTS ON FORM 1099. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE OHIO STATE BAR ASSOCIATION PAYS HEALTH OR SOCIAL CLUB DUES FOR MS. AUGSBURGER AND MESSRS. BANNISTER, AND WEISENBERG IN CONNECTION WITH THEIR DUTIES FOR THE OHIO STATE BAR ASSOCIATION. DUES FOR THESE INDIVIDUALS WERE APPROVED BY THE ORGANIZATION'S BOARD. THE DUES WERE PAID UNDER AN ACCOUNTABLE PLAN ARRANGEMENT. TO THE EXTENT THAT THE HEALTH OR SOCIAL CLUB IS USED FOR PERSONAL PURPOSES, AN AMOUNT IS INCLUDED AS ADDITIONAL WAGES ON FORM W-2. THE 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 | DENNY RAMEY - PARTICIPATED IN 457(F) NONQUALIFIED PLAN FOR WHICH BOARD OF GOVERNORS AUTHORIZED A $23,000 CONTRIBUTION |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| OSBACOM | |||
| DENNY RAMEY, AN OFFICER OF OSBA, IS A MANAGER OF AN LLC, OSBA.COM. | $15,900 | OSBA.COM RECEIVES FEES FROM SSN HOLDINGS LLC WHICH ARE THEN DISTRIBUTED TO MEMBERS OF THE LLC BASED UPON THEIR PROFIT AND LOSS PERCENTAGE. THE AMOUNT OF THE TRANSACTION REPRESENTS THE DISTRIBUTIONS THAT DENNY RAMEY RECEIVES IN CONNECTION WITH HIS OWNERSHIP IN OSBA.COM. | 0 |
| OSBACOM | |||
| DENNY RAMEY, AN OFFICER OF OSBA, IS A MANAGER OF AN LLC, OSBA.COM. | $83,340 | CONSULTING SERVICES ARRANGEMENT UNDER WHICH DENNY RAMEY PROVIDED CONSULTING SERVICES TO OSBA.COM. OSBA.COM PAYS OSBA FOR THESE SERVICE WHICH IN TURN IS PAID TO DENNY RAMEY, PROVIDER OF THE SERVICES. THIS AMOUNT IS INCLUDED IN THE COMPENSATION AMOUNT REPORTED ON THE W-2 THAT DENNY RAMEY RECEIVES FROM OSBA. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1 | THE ASSOCIATION IS FORMED TO ADVANCE THE PHILOSOPHY OF JURISPRUDENCE; TO PROMOTE IMPROVEMENT OF THE LAW, OUR LEGAL SYSTEM AND THE ADMINISTRATION OF JUSTICE; TO UPHOLD AND TO EMPHASIZE WITHIN THE LEGAL PROFESSION THE IMPORTANCE OF INTEGRITY, HONOR, RESPECT AND CIVILITY TOWARDS 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 THE 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. |
| FORM 990, PART III, LINE 1, BRIEF DESCRIPTION OF THE ORGANIZATION'S MISSION | 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. |
| FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: | 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) ANNUALLY 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 ANNUAL 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. |
| FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: | PUBLICATIONS: THE OHIO STATE BAR ASSOCIATION 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 APPELLATE COURTS. OSBA ALSO PUBLISHES THE OHIO LAWYER. THIS BIMONTHLY MAGAZINE FEATURES ARTICLES ON LEGAL ISSUES AND TRENDS TO HELP LAWYERS STAY CURRENT AND SHARE IN-DEPTH INFORMATION ON THE LATEST LEGAL DEVELOPMENTS WITH THEIR COLLEAGUES AROUND THE STATE. ADDITIONAL PUBLICATIONS BY THE OSBA INCLUDE A VARIETY OF DIFFERENT PAPER AND ELECTRONIC NEWSLETTERS. SOME OF THE NEWSLETTERS PUBLISHED BY THE OSBA INCLUDE THE PARALEGAL/LEGAL ASSISTANT NEWS, SECTION NEWSLETTERS AND SPECIAL PUBLICATIONS. |
| FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: | MEMBERSHIP SERVICES: THE OHIO STATE BAR ASSOCIATION 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, AS WELL AS OVERSEEING AND MANAGING THE OSBA ANNUAL CONVENTION, DISTRICT MEETINGS, AND LAW SCHOOL ORIENTATIONS AND VISITS. THE MEMBERSHIP SERVICES DEPARTMENT IS ALSO RESPONSIBLE 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. |
| 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 | THE PRESIDENT-ELECT IS ELECTED BY THE REGULAR MEMBERS OF THE ASSOCIATION IN ATTENDANCE AT THE REGULAR MEETING OF THE ASSOCIATION NEXT PRECEDING THE COMMENCEMENT OF THE TERM OF OFFICE. |
| 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, DIRECTOR OF BUSINESS AFFAIRS, 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 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 BUSINESSES 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 ENGAGE 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. 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, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND TAX RETURNS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9: | EQUITY IN NET DEFICIT OF AFFILIATES -208,474. |
| FORM 990, PART XII, LINE 2C, AUDIT OVERSIGHT AND SELECTION OF ACCOUNTANT: | THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTS AN INDEPENDENT ACCOUNTANT. THE PROCESS BY WHICH THE ORGANIZATION OVEREES THE AUDIT AN SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO LAWPAC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 LAKE SHORE DRIVE | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 316321625 | EIN |
| Primary Activities | POLITICAL ACTION COMMITTEE | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 527 | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO STATE BAR ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OSBACOM LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 LAKE SHORE DRIVE | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311751030 | EIN |
| Primary Activities | HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO STATE BAR ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | EXCLUDED FROM TAX | PredominantIncomeTypeTxt |
| Share Of Total Income | $426,101 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $289,550 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (1) | GeneralOrManagingPartnerInd |
| Ownership | 0.95000 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (7 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| OSBANET | ||||||||||||
| 1700 LAKE SHORE DRIVE | COLUMBUS | OH | 43216 | 311371453 | HOLDING COMPANY | OH | OHIO BAR LIABILITY INSURANCE COMPANY | C | -$79,260 | $5,118 | 1.00000 | 0 |
| OHIO BAR LIABILTY INSURANCE COMPANY | ||||||||||||
| 1650 LAKE SHORE DRIVE | COLUMBUS | OH | 43216 | 310947214 | INSURANCE | OH | OHIO STATE BAR ASSOCIATION | C | $1,733,003 | $35,844,403 | 1.00000 | 0 |
| OSBA INSURANCE AGENCY | ||||||||||||
| 1700 LAKE SHORE DRIVE | COLUMBUS | OH | 43216 | 311382704 | INSURANCE | OH | OSBANET | C | $157,732 | $98,365 | 1.00000 | 0 |
| LAW ABSTRACT PUBLISHING COMPANY DBA OHIO PRINTING | ||||||||||||
| 1700 LAKE SHORE DRIVE | COLUMBUS | OH | 43216 | 340895283 | PRINTING/PUBLISHING | OH | OSBANET | C | -$73,702 | -$20 | 1.00000 | 0 |
| 1650 LAKE SHORE INC | ||||||||||||
| 1650 LAKE SHORE DRIVE | COLUMBUS | OH | 43216 | 311394604 | REAL ESTATE | OH | OHIO BAR LIABILITY INSURANCE COMPANY | C | $783,497 | $2,737,125 | 1.00000 | 0 |
| OSBA4PRO LLC | ||||||||||||
| 1700 LAKE SHORE DRIVE | COLUMBUS | OH | 43216 | 465362825 | REAL ESTATE HOLDINGS | OH | OHIO STATE BAR ASSOCIATION | C | $3,284 | $258,793 | 1.00000 | 0 |
| NDR4OSBA LLC | ||||||||||||
| 1700 LAKE SHORE DRIVE | COLUMBUS | OH | 43216 | 463190023 | ADVERTISING CO-OP HOLDINGS | OH | OHIO STATE BAR ASSOCIATION | C | -$88,087 | $211,913 | 1.00000 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | Yes (1) | 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 | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (12 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| OSBA INSURANCE AGENCY - RENT | ||
| A | $6,667 | CASH |
| OSBA INSURANCE AGENCY-PAYROLL REIMBURSMENTS | ||
| Q | $91,785 | CASH |
| OSBANET-PAYROLL REIMBURSMENTS | ||
| Q | $22,649 | CASH |
| OHIO LAWPAC | ||
| R | $43,905 | CASH |
| OHIO BAR LIABILITY INSURANCE COMPANY | ||
| F | $1,000,000 | CASH |
| OSBACOM LLC - PARTNERSHIP DISTRIBUTIONS | ||
| S | $302,097 | CASH |
| OSBACOM LLC | ||
| L | $83,340 | CASH |
| OSBANET | ||
| F | $210,556 | CASH |
| OHIO BAR LIABILITY INSURANCE COMPANY | ||
| G | $1,000,000 | CASH |
| NDR4OSBA LLC | ||
| B | $300,000 | CASH |
| OSBACOM LLC | ||
| E | $160,000 | CASH |
| NDR4OSBA LLC | ||
| Q | $88,087 | CASH |
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