2014-11-14T08:04:50-06:00 2013-12-31 341310124 REA & ASSOCIATES INC 941 STEUBENVILLE AVE PO BOX 820 CAMBRIDGE OH 437250820 990 2013-01-01 314271520 OHIO STATE BAR ASSOCIATION OHIO 6144872050 PO BOX 16562 COLUMBUS OH 432166562 MARY AMOS AUGSBURGER EXEC DIRECTOR & SECRETARY/TREASURER 6144872050 2014-11-11 1 MARY ELIZABETH WRIGHT CPA P00099212 7404325658 2014-11-10 2013 2015-11-30 17:44:51Z MARY AMOS AUGSBURGER 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 21821117 0 X WWW.OHIOBAR.ORG X 1936 OH SEE SCHEDULE O 24 24 89 10900 231292 -8647 18664 9800 10476809 10667184 464965 -788646 489572 439260 11450010 10327598 75650 75350 0 0 5261332 5332280 0 0 0 6976035 7095423 12313017 12503053 -863007 -2175455 25930225 23420670 5350410 5346949 20579815 18073721 X SEE SCHEDULE O 0 0 SEE SCHEDULE O SEE SCHEDULE O SEE SCHEDULE O 0 1 0 1 0 0 0 0 1 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 84 0 1 89 1 1 1 0 0 0 0 0 X 24 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ERIC L WELLS 6144872050 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 MARTIN E MOHLER PRESIDENT-ELECT 1.00 X 5022 0 0 PATRICK F FISCHER IMMEDIATE PAST PRESIDENT 1.00 X X 4440 0 0 JONATHAN HOLLINGSWORTH PRESIDENT 1.00 X X 5701 0 0 ALAN J LEHENBAUER GOVERNOR 1.00 X 644 0 0 BELINDA S BARNES GOVERNOR 1.00 X 644 0 0 RANDALL M COMER GOVERNOR 1.00 X 644 0 0 D CHRIS COOK GOVERNOR 1.00 X 644 0 0 HOWARD H HARCHA III GOVERNOR 1.00 X 0 0 0 WILLIAM W EMLEY SR GOVERNOR 1.00 X 644 0 0 J KRISTIN BURKETT GOVERNOR 1.00 X 644 0 0 RONALD V JOHNSON GOVERNOR 1.00 X 0 0 0 ROBERT L GRESHAM GOVERNOR 1.00 X 644 0 0 JAMES D JENSEN GOVERNOR 1.00 X 644 0 0 THOMAS H GERKEN GOVERNOR 1.00 X 644 0 0 DAVID J STERNBERG GOVERNOR 1.00 X 644 0 0 JOHN D HOLSCHUH JR GOVERNOR 1.00 X 644 0 0 JOSEPH L LUDOVICI GOVERNOR 1.00 X 1288 0 0 STEPHEN L SMITH GOVERNOR 1.00 X 644 0 0 MELISSA A GRAHAM-HURD GOVERNOR 1.00 X 644 0 0 THOMAS J GRADY GOVERNOR 1.00 X 644 0 0 JAMES D SILLERY GOVERNOR 1.00 X 644 0 0 KEVIN P MURPHY GOVERNOR 1.00 X 644 0 0 WILLIAM M OWENS GOVERNOR 1.00 X 644 0 0 YOLANDA D GWINN GOVERNOR 1.00 X 0 0 0 RONALD S KOPP GOVERNOR 1.00 X 965 0 0 BRANDI M STEWART GOVERNOR 1.00 X 0 0 0 ROBIN G WEAVER GOVERNOR 1.00 X 644 0 0 DEBORAH A ALSPACH GOVERNOR 1.00 X 0 0 0 CHARLES H BEAN GOVERNOR 1.00 X 644 0 0 CAROL SEUBERT MARX GOVERNOR 1.00 X 2147 0 0 JAMES K WEANER GOVERNOR 1.00 X 644 0 0 THOMAS T BOOK GOVERNOR 1.00 X 644 0 0 MARK S FLOYD GOVERNOR 1.00 X 0 0 0 DENNY L RAMEY FORMER EXECUTIVE DIRECTOR 40.00 X 269271 83340 28379 MARY AMOS AUGSBURGER EXECUTIVE DIRECTOR 40.00 X 158100 0 15273 WILLIAM K WEISENBERG ASSISTANT E.D. FOR PUBLIC 40.00 X 247348 0 37569 RICHARD C BANNISTER ASSISTANT E.D. OF ADMINIST 40.00 X 171964 0 36636 KENNETH A BROWN DIRECTOR OF PUBLIC RELATIO 40.00 X 126948 0 28971 FREDERICK W ENGEL DIRECTOR OF TECHNOLOGY 40.00 X 132220 0 36841 EUGENE P WHETZEL GENERAL COUNSEL 40.00 X 125944 0 18969 FRANCES E WELLINGTON DIRECTOR OF CLE 40.00 X 115413 0 27164 ERIC WELLS DIRECTOR OF BUSINESS AFFAIRS 40.00 X 110964 0 33483 1491259 83340 263285 9 0 1 0 CB RICHARD ELLIS 280 N HIGH STREET COLUMBUS OH 43215 PROPERTY MANAGER 696900 1 9800 9800 MEMBERSHIP DUES 900099 5877131 5877131 CONTINUING LEGAL EDUCATION 611600 3945182 3945182 CONVENTION AND RELATED 900099 560526 560526 SECTION DUES 900099 135378 135378 PUBLICATIONS 511119 85866 85866 63101 63101 10667184 1339635 1339635 187692 187692 13717 22364 -8647 -8647 -8647 8342874 1000000 8160971 3310184 181903 -2310184 -2128281 -2128281 ADVERTISING 541800 239939 239939 MAILING LISTS 511140 20276 20276 260215 10327598 10667184 231292 -580678 75350 969263 3115038 959508 288471 53697 33585 19394 64761 417927 942156 565257 541199 1878142 1932 625103 49378 PUBLICATIONS 1253747 BANK CHARGES 174784 SECTION PROGRAM EXPENSE 148428 MEMBERSHIP AND PUBLIC R 109036 216897 12503053 300 300 7380678 5309972 84965 101155 563602 333829 42096 53105 9760195 5468823 3917996 4291372 7443785 10457359 6269890 2666428 208494 183032 18419 24118 25930225 23420670 459777 488335 3791721 3640767 98959 96309 999953 1121538 5350410 5346949 X 20016283 17523239 563532 550482 20579815 18073721 25930225 23420670 X -2175455 -122165 -208474 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED OHIO LAWPAC 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 316321625 0 43905 0 0 1 5877131 298871 -220585 78286 470170 -391884 563532 135378 148428 550482 531977 133144 101589 563532 648452 140257 256732 531977 709924 143870 205342 648452 680251 135727 106054 709924 1.00000 0 0 880927 880927 4772425 2564399 2208026 3905575 2757405 1148170 201268 147019 54249 4291372 1944216 F DEFERRED COMPENSATION AGREEMENTS 722212 F 2666428 OBLIGATIONS-DEFERRED COMP 722212 OTHER CURRENT LIABILITIES 3032 DUE TO AFFILIATED ORGANIZATIONS 301650 ACCRUED REAL ESTATE & SALES TAXES 94644 1121538 X 12477935 -122165 -37682 -159847 12637782 -2310184 -2310184 10327598 14984029 2480976 2480976 12503053 0 12503053 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. 1 OHIO LAWYERS ASSISTANCE PROGRAM 1650 LAKE SHORE DRIVE STE 375 COLUMBUS OH 43204 341675796 501(C)(3) 25000 SUPPORT OSBA'S MISSION OHIO STATE LEGAL SERVICES ASSOCIATION 555 BUTTLES AVE COLUMBUS OH 43215 310718185 501(C)(3) 5000 SUPPORT OSBA'S MISSION OHIO CENTER FOR LAW RELATED EDUCATION 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 311124428 501(C)(3) 45000 SUPPORT 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 DENNY L RAMEY FORMER EXECUTIVE DIRECTOR 269271 83340 0 0 0 0 21149 0 7230 0 297650 83340 0 0 MARY AMOS AUGSBURGER EXECUTIVE DIRECTOR 158100 0 0 0 0 0 15273 0 0 0 173373 0 0 0 WILLIAM K WEISENBERG ASSISTANT E.D. FOR PUBLIC 247348 0 0 0 0 0 23978 0 13591 0 284917 0 0 0 RICHARD C BANNISTER ASSISTANT E.D. OF ADMINIST 171964 0 0 0 0 0 15562 0 21074 0 208600 0 0 0 KENNETH A BROWN DIRECTOR OF PUBLIC RELATIO 126948 0 0 0 0 0 13380 0 15591 0 155919 0 0 0 FREDERICK W ENGEL DIRECTOR OF TECHNOLOGY 132220 0 0 0 0 0 13892 0 22949 0 169061 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. 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 OSBACOM DENNY RAMEY, AN OFFICER OF OSBA, IS A MANAGER OF AN LLC, OSBA.COM. 15900 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. 83340 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 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. 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