2012-10-10T07:20:47-05:00 2012-04-30 310800053 CLARK SCHAEFER HACKETT AND CO ONE EAST FOURTH ST SUITE 1200 CINCINNATI OH 45202 990 2011-05-01 310535300 CINCINNATI BAR ASSOCIATION CINC 5133818213 225 E SIXTH STREET 2ND FLOOR CINCINNATI OH 45202 JOHN C NORWINE 5133818213 2012-10-08 1 JANE E PFEIFER P00014949 5132413111 2012-10-08 2011 2016-02-24 21:20:13Z JOHN C NORWINE 225 E SIXTH STREET 2ND FLOOR CINCINNATI OH 45202 3780881 0 X WWW.CINCYBAR.ORG X 1872 OH TO MAINTAIN THE HIGHEST PROFESSIONAL STANDARDS AMONG ATTORNEYS; TO ENHANCE THE PROFESSIONAL COMPETENCE OF ATTORNEYS; IMPROVE THE ADMINISTRATION OF JUSTICE; SERVE THE NEEDS OF MEMBERS; AND PROVIDE LAW RELATED SERVICE AND EDUCATION TO THE PUBLIC. 24 24 29 600 207243 0 0 0 3243188 3206701 56902 42719 -144512 -58903 3155578 3190517 14711 17711 0 0 1760345 1742725 0 0 0 1488978 1554326 3264034 3314762 -108456 -124245 4787321 4678890 2579439 2591140 2207882 2087750 X TO MAINTAIN THE HIGHEST PROFESSIONAL STANDARDS AMONG ATTORNEYS; TO ENHANCE THE PROFESSIONAL COMPETENCE OF ATTORNEYS; IMPROVE THE ADMINISTRATION OF JUSTICE; SERVE THE NEEDS OF MEMBERS; AND PROVIDE LAW RELATED SERVICE AND EDUCATION TO THE PUBLIC. 0 0 CONTINUING LEGAL EDUCATION PROGRAM MEETINGS & COMMITTEES: RULE X OF THE SUPREME COURT OF OHIO MANDATES THAT ATTORNEYS ADMITTED IN OHIO ATTEND 24 HOURS OF APPROVED CONTINUING LEGAL EDUCATION COURSES ON A BIENNIAL BASIS. TO ENABLE ATTORNEYS TO MEET THIS REQUIREMENT THE CINCINNATI BAR ASSOCIATION OFFERS SEMINARS THROUGH THE YEAR ON SUBSTANTIVE LAW AS WELL AS ON OTHER ASPECTS OF LEGAL PRACTICE. OVER 23,000 HOURS OF CLE WERE EARNED BY OVER 6,500 PARTICIPANTS AT APPROXIMATELY 100 SEMINARS. IN ADDITION, THE CBA HOSTS ABOUT 200 COMMITTEE MEETINGS ANNUALLY, INCLUDING A GROWING NUMBER OUTSIDE THE DOWNTOWN AREA. THESE MEETINGS ENABLE MEMBERS TO FURTHER THEIR PROFESSIONAL DEVELOPMENT, CONNECT WITHIN SPECIALIZATION GROUPS AND ADVISE THE CBA ON NEEDS OF THE PROFESSION. THERE ARE MORE THAN 3,000 PARTICIPANTS IN THE COMMITTEES (SINCE ON AVERAGE, MEMBERS PARTICIPATE IN MORE THAN ONE COMMITTEE) MEMBERSHIP: THE CBA OFFERS THE GREATER CINCINNATI ATTORNEYS MANY OPPORTUNITIES TO NETWORK WITH THEIR COLLEAGUES INCLUDING 50+ PRACTICE AREA OR PROFESSIONAL COMMITTEES, LEADERSHIP AND COMMUNITY SERVICE PROGRAMS, AND SPECIAL EVENTS. THE CBA OFFERS A HOST OF LEGAL RESOURCES AND MEMBERSHIP INCLUDES THE TWO PUBLICATIONS: THE LEGAL DIRECTORY AND CBA REPORT: PROVIDING ESSENTIAL TOOLS IN FACILITATING COMMUNICATIONS AMONG CBA MEMBERS. USERS RELY HEAVILY ON THE ANNUAL LEGAL DIRECTORY AS A CENTRAL SOURCE OF CONTACT INFORMATION FOR LOCAL CBA MEMBERS AND NON-MEMBER ATTORNEYS. THE DIRECTORY ALSO PROVIDES COMPREHENSIVE LISTINGS OF LAW-RELATED ORGANIZATIONS, COURTS AND GOVERNMENTS, CORPORATE LEGAL DEPARTMENTS, LOCAL REAL ESTATE AND FINANCIAL INSTITUTIONS. THE CBA REPORT PUBLISHED MONTHLY, KEEPS THE CBA MEMBERS APPRISED OF BOTH KEY LEGAL ISSUES AFFECTING THE GREATER CINCINNATI AREA AND AREAS OF NATIONAL INTEREST THAT AFFECT CINCINNATI LAWYERS' PROFESSIONALISM. THE MAGAZINE ALSO PROVIDES A SYNOPSIS OF THE CBA'S MANY ACTIVITIES INCLUDING SEMINARS AS WELL AS THOSE STATEWIDE AND NATIONAL ACTIVITIES RELEVANT TO MEMBER'S PROFESSIONAL INTEREST. LAWYERS REFERRAL SERVICE (LRS): THE LRS PROVIDES THE PUBLIC WITH REFERRALS TO LAWYERS BASED UPON THEIR AVAILABLE LEGAL NEED AND GEOGRAPHIC LOCATION. LRS PROVIDES EDUCATION TO THE PUBLIC BY PROVIDING PROGRAMS IN LOCAL HIGH SCHOOLS AND COMMUNITY CENTERS. THE LRS HANDLES ABOUT 15,000 REFERRALS ON AN ANNUAL BASIS. OTHER PROGRAM SERVICES INCLUDE SEVERAL PROGRAMS FOR THE PUBLIC INCLUDING 1) THE CERTIFIED GRIEVANCE COMMITTEE WHICH INVESTIGATES ALLEGATIONS OF MISCONDUCT OR MENTAL ILLNESS REGARDING ANY JUDGE OR SITTING OR PRACTICING IN HAMILTON COUNTY, OHIO AS WELL AS PERSONS UNDER SUSPENSION, PROBATION, OR DISBARRED FROM THE PRACTICE OF LAW BY THE SUPREME COURT OF OHIO, 2) THE NOTARY PUBLIC PROGRAM WHEREBY THE CBA AS AN AGENT OF COMMON PLEAS COURT, PROVIDES NOTARY INSTRUCTION, TESTING, AND PROCESSING TO MEMBERS OF THE BAR AND TO OTHER INTERESTED PERSONS IN THE STATE OF OHIO. THE PROGRAM SERVES ABOUT 2,000 NOTARIES IN THE GREATER CINCINNATI AREA. 3)THE LAWYER FINDER PROGRAM WHICH IS AN ON-LINE SERVICE THAT THE PUBLIC WILL USE TO FIND MEMBERS AND THEIR EXPERTISE THROUGH PERSONALIZED LISTINGS THAT ALLOW USERS TO SELECT AN ATTORNEY WHO BEST MEETS THEIR NEEDS. 4)THE CINCINNATI BAR ASSOCIATION ARBITRATION SERVICE PROVIDES BINDING ARBITRATION SERVICES FOR PARTIES WHO WISH TO RESOLVE CIVIL DISPUTES OUT OF COURT. THE SERVICE PROVIDES FULL-SERVICE ADMINISTRATION OF CLAIMS IN A CUSTOMER-CENTERED AND COST-EFFECTIVE MANNER. THE PROGRAM OFFERS A DISTINGUISHED PANEL OF EXPERIENCED ARBITRATORS WITH A WIDE VARIETY OF EXPERTISE. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 27 0 1 29 1 1 1 0 0 0 1 1 0 X 24 24 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X TERRIE MINNITI 5136991399 225 EAST SIXTH STREET 2ND FLOOR CINCINNATI OH 45202 ERIN ALKIRE 2.00 X 0 0 0 SUSAN BAILEY-NEWELL 2.00 X 0 0 0 NATASHA CAVANAUGH 2.00 X 0 0 0 STACY COLE 2.00 X 0 0 0 ERIC COMBS 2.00 X 0 0 0 TOM CUNI 10.00 X X 0 0 0 DOUG DENNIS 2.00 X 0 0 0 JACK HARRISON 2.00 X 0 0 0 JOE HEYD 2.00 X 0 0 0 STACI JENKINS 2.00 X 0 0 0 HON STEVE MARTIN 2.00 X 0 0 0 JEAN GEOPPINGER MCCOY 10.00 X X 0 0 0 RICHARD MOORE 2.00 X 0 0 0 KELLY MULLOY MYERS 2.00 X 0 0 0 HON MIKE NEWMAN 2.00 X 0 0 0 JOHN PINNEY 2.00 X 0 0 0 LAURA RAINES 2.00 X 0 0 0 TONY REISS 10.00 X X 0 0 0 DALE STALF 2.00 X 0 0 0 JOHN TAFARO 10.00 X X 0 0 0 STAN VOLLMAN 10.00 X X 0 0 0 BRECK WEIGLE 15.00 X X 0 0 0 JOHN MARK WILLIAMS 2.00 X 0 0 0 DAVID LAFKAS 2.00 X 0 0 0 JOHN NORWINE 40.00 X 213477 0 18154 TERESA MINNITI 40.00 X 105246 0 15862 318723 0 34016 2 0 1 0 FIFTH THIRD BANK 38 FOUNTAIN SQUARE PLAZA CINCINNATI OH 45263 FINANCIAL 226621 ANTHEM BCBS OHIO PO BOX 105673 ATLANTA GA 30348 MEDICAL INSURANCE 147197 2 CONTINUED LEGAL EDUCAT 900099 1140839 1140839 MEMBERSHIP DUES 900099 1016989 1016989 CBA LEGAL DIRECTORY 511140 259269 46750 212519 GRIEVANCE REIMBURSEMEN 900099 253650 253650 LAWYERS REFERRAL SERVI 900099 210643 210643 325311 271548 53763 3206701 30831 30831 85479 276600 -191121 -191121 -73727 -117394 318557 306669 11888 11888 11888 24480 7095 17385 17385 OTHER INCOME 900099 112586 100145 12441 MAILING LIST RENTAL 900099 2247 2247 114833 3190517 3040564 207243 -57290 17711 17711 231631 231631 1154294 1154294 84412 84412 167019 167019 105369 105369 20273 20273 8487 8487 68380 68380 68775 68775 383437 383437 46077 46077 50557 50557 628620 628620 177871 177871 25529 25529 DEBT FORGIVENESS 50000 50000 YLS SECTION EXPENSES 17284 17284 COMMITTEE EXPENSES 9036 9036 3314762 3314762 0 0 648663 733118 194822 103291 109285 156485 4111978 1655415 2594744 2456563 1191570 1185160 48237 44273 4787321 4678890 148959 214585 1086622 1124338 1343858 1252217 2579439 2591140 X 2207882 2087750 2207882 2087750 4787321 4678890 X -124245 4113 X X 0 1 1 X 0 1990000 689676 1300324 1472287 501093 971194 649691 464646 185045 2456563 3190517 3314762 -124245 4113 4113 -120132 3478325 4113 4113 3474212 -283695 -283695 3190517 3598457 0 3598457 -283695 -283695 3314762 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ASSOCIATION IS A TAX EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(6). THE ASSOCIATION IS SUBJECT TO UNRELATED BUSINESS TAX ON CERTAIN INCOME. THE ASSOCIATION DOES NOT BELIEVE IT HAS A TAX LIABILITY FOR UNRELATED BUSINESS INCOME AT APRIL 30, 2012 AND 2011. 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 FISCAL YEARS OF FILINGS OPEN TO THESE AUTHORITIES AND AVAILABLE FOR AUDIT ARE APRIL 30, 2009 - 2011. THE ASSOCIATION'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING THE ASSOCIATION'S TAX PROVISION AND TAX EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES WERE CONSIDERED. THE ASSOCIATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. PART XII, LINE 4B: THIS AMOUNT REPRESENTS $7,095 OF FUNDRAISING EXPENSES AND $276,600 OF RENTAL EXPENSES. PART XIII, LINE 4B: THIS AMOUNT REPRESENTS $7,095 OF FUNDRAISING EXPENSES AND $276,600 OF RENTAL EXPENSES. RUN FOR KIDS 24480 24480 279 171 260 6385 24480 24480 279 171 260 6385 7095 17385 0 PROKIDS 2605 BURNET AVENUE CINCINNATI OH 45219 311020021 501(C)(3) 17711 LEGAL CHARITY EVENT 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ASSOCIATION HOLDS A FUNDRAISER AND GRANTS THE NET PROCEEDS OF THE EVENT TO PROKIDS IN ORDER TO HELP THEM CARRY-OUT THEIR PROGRAM SERVICES. 1 X X X X X 0 0 0 JOHN NORWINE 189405 0 12000 0 12072 0 16800 0 1354 0 231631 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B VOTING MEMBERS OF THE ASSOCIATION ELECT TRUSTEES TO THE BOARD. THE BOARD OF TRUSTEES HAS GENERAL SUPERVISION, MANAGEMENT AND CONTROL OF THE CORPORATION AND ITS OFFICERS, AND MAY TAKE REGULATIONS AND BY-LAWS FOR THE GOVERNMENT MANAGEMENT AND OPERATIONS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN INDEPENDENT AUDITING COMPANY AND THE EXECUTIVE COMMITTEE REVIEWS THE RETURNS. THE EXECUTIVE COMMITTEE THEN VOTES TO APPROVE THE RETURN BEFORE FILING. THE 990 IS AVAILABLE FOR THE ENTIRE BOARD OF TRUSTEES TO VIEW. ONCE APPROVED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL OFFICERS, EMPLOYEES, DIRECTORS, FINANCE COMMITTEE MEMBERS AND OTHER INDIVIDUALS WITH SUBSTANTIAL INVOLVEMENT IN THE CBA. EACH PERSON IS REQUIRED TO SUBMIT A SIGNED STATEMENT THAT THEY HAVE READ AND UNDERSTAND THE POLICY. ALL PERSONS ARE REQUIRED TO DISCLOSE ANY AND ALL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE CBA HAS A WRITTEN EXECUTIVE DIRECTOR COMPENSATION AND BENEFITS PACKAGE REVIEW PROCESS. THE CBA PRESIDENT GATHERS INFORMATION SUCH AS COMPENSATION HISTORY, PERFORMANCE METRICS, OTHER BAR ASSOCIATION COMPENSATION PACKAGES, NATIONAL SALARY DATA FOR BAR ASSOCIATION EXECUTIVE DIRECTORS AND LOCAL NOT-FOR-PROFIT COMPENSATION DATA. THE CBA PRESIDENT THEN MEETS WITH AN INDEPENDENT EXECUTIVE COMMITTEE TO EVALUATE THE EXECUTIVE DIRECTOR'S COMPENSATION. THE PRESIDENT WILL ALSO SEEK INPUT FROM THE BOARD OF DIRECTORS. THE PRESIDENT MAY ALSO MEET WITH THE OTHER STAFF MANAGERS REGARDING JOB PERFORMANCE. THE EXECUTIVE DIRECTOR WILL HAVE THE OPPORTUNITY TO SUBMIT A MEMO TO THE PRESIDENT REGARDING ANY ASPECT OF THE COMPENSATION. THE EXECUTIVE COMMITTEE THEN MEETS WITH THE PRESIDENT OUTSIDE THE PRESENCE OF THE EXECUTIVE DIRECTOR TO RECOMMEND AN APPROPRIATE COMPENSATION PACKAGE TO THE BOARD OF DIRECTORS. THE PRESIDENT THEN MEETS WITH THE BOARD OF DIRECTORS WITHOUT THE EXECUTIVE DIRECTOR BEING PRESENT AND INFORMS THEM OF THE EXECUTIVE COMMITTEE'S FINDINGS AND RECOMMENDATION. THE PRESIDENT THEN CALLS FOR A MOTION AND THEN THE BOARD OF TRUSTEES VOTE UPON AN APPROPRIATE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE PUBLISHED IN THE MEMBERS' DIRECTORY. THE CONFLICT OF INTEREST POLICY AND FINANCIALS ARE AVILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 4,113. THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. CINCINNATI BAR FOUNDATION 225 EAST SIXTH STREET 2ND FLOOR CINCINNATI OH 45202 316055992 GRANT MAKING OH 501(C)(3) LINE 7 CINCINNATI BAR ASSOCIATION 1 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0