OHIO STATE BAR ASSOCIATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
OHIO STATE BAR ASSOCIATION (EIN 31-4271520)
Tax period
2011-01-01 to 2011-12-31
Filed
2012-11-08
IRS object ID
201233139349302008
Schema version
2011v1.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2012-11-08T14:47:59-06:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN341310124EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1REA & ASSOCIATES INC CPA'SBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line15775 PERIMETER DRIVE - STE 200AddressLine1
CityDUBLINCity
StateOHState
ZIP Code430173224ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN314271520EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1OHIO STATE BAR ASSOCIATIONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlOHIONameControl
Phone6144872050Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 16562AddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code432166562ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameDENNY L RAMEYName
TitleEXECUTIVE DIRECTORTitle
Phone6144872050Phone
Date Signed2012-10-30DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameGRETA RZYMEK CPAName
PTINP00181209PTIN
Phone6148898725Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonDENNY L RAMEYNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43204ZIPCode
FieldValueIRS element (for citing)
Gross Receipts22010329GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteWWW.OHIOBAR.ORGWebSite
Type Of Organization AssociationXTypeOfOrganizationAssociation
Year Formation1936YearFormation
State Legal DomicileOHStateLegalDomicile
Activity Or Mission DescriptionSEE SCHEDULE OActivityOrMissionDescription
Nbr Voting Members Governing Body24NbrVotingMembersGoverningBody
Nbr Independent Voting Members24NbrIndependentVotingMembers
Total Nbr Employees82TotalNbrEmployees
Total Nbr Volunteers10900TotalNbrVolunteers
Total Gross UBI255661TotalGrossUBI
Net Unrelated Business Txbl Income-3181NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year20000ContributionsGrantsPriorYear
Contributions Grants Current Year84056ContributionsGrantsCurrentYear
Program Service Revenue Prior Year10053786ProgramServiceRevenuePriorYear
Program Service Revenue CY11299555ProgramServiceRevenueCY
Investment Income Prior Year1342688InvestmentIncomePriorYear
Investment Income Current Year1196500InvestmentIncomeCurrentYear
Other Revenue Prior Year555901OtherRevenuePriorYear
Other Revenue Current Year493035OtherRevenueCurrentYear
Total Revenue Prior Year11972375TotalRevenuePriorYear
Total Revenue Current Year13073146TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year78000GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY80000GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year5024064SalariesEtcPriorYear
Salaries Etc Current Year5156036SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year7685823OtherExpensePriorYear
Other Expenses Current Year7355536OtherExpensesCurrentYear
Total Expenses Prior Year12787887TotalExpensesPriorYear
Total Expenses Current Year12591572TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-815512RevenuesLessExpensesPriorYear
Revenues Less Expenses CY481574RevenuesLessExpensesCY
Total Assets BOY26251328TotalAssetsBOY
Total Assets EOY26694865TotalAssetsEOY
Total Liabilities BOY5245702TotalLiabilitiesBOY
Total Liabilities EOY5345254TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY21005626NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY21349611NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionSEE SCHEDULE OMissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
DescriptionSEE SCHEDULE ODescription

Activity2 Activity2

FieldValueIRS element (for citing)
DescriptionSEE SCHEDULE ODescription

Activity3 Activity3

FieldValueIRS element (for citing)
DescriptionSEE SCHEDULE ODescription
FieldValueIRS element (for citing)
Described In501 C30DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities1PoliticalActivities
Subject To Proxy Tax1SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments1TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities1ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations1GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp1OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity1RelatedOrgControlledEntity
Transaction Related Entity1TransactionRelatedEntity
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109677NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees82NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income1UnrelatedBusinessIncome
Form990-T Filed1Form990-TFiled
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members24NbrVotingGoverningBodyMembers
Number Independent Voting Members24NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders1MembersOrStockholders
Election Of Board Members1ElectionOfBoardMembers
Decisions Subject To Approval1DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees0MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1ERIC L WELLSBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6144872050TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43204ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (39 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationKey EmployeeKeyEmployeeHighest Compensated EmployeeHighestCompensatedEmployee
CARMON V ROBERTO
IMMEDIATE PAST PRESIDENT1.00XX1384100
CAROL S MARX
PRESIDENT1.00XX1627700
PATRICK F FISCHER
PRESIDENT ELECT1.00X482700
BARBARA J HOWARD
GOVERNOR1.00X101300
BELINDA S BARNES
GOVERNOR1.00X65800
C KEITH PLUMMER
GOVERNOR1.00X131600
D CHRIS COOK
GOVERNOR1.00X65800
DAVID A HEJMANOWSKI
GOVERNOR1.00X65800
DAVID C PATTERSON
GOVERNOR1.00X65800
DEBORAH A ALSPACH
GOVERNOR1.00X000
GUST GOUTRAS
GOVERNOR1.00X65800
HON JOSEPH E CIRIGLIANO
GOVERNOR1.00X000
JAMES D JENSEN
GOVERNOR1.00X65800
JAMES D SILLERY
GOVERNOR1.00X65800
JAMES E ROBERTS
GOVERNOR1.00X000
JAMES K WEANER
GOVERNOR1.00X65800
JEFFREY T HEINTZ
GOVERNOR1.00X65800
JOHN D HOLSCHUH JR
GOVERNOR1.00X65800
JONATHAN HOLLINGSWORTH
GOVERNOR1.00X65800
JOSEPH L LUDOVICI
GOVERNOR1.00X65800
KEVIN P MURPHY
GOVERNOR1.00X65800
MARK K MCCOWN
GOVERNOR1.00X000
MARK S FLOYD
GOVERNOR1.00X131600
MARTIN E MOHLER
GOVERNOR1.00X65800
MARY ASBURY
GOVERNOR1.00X65800
MELISSA A GRAHAM-HURD
GOVERNOR1.00X65800
THOMAS J GRADY
GOVERNOR1.00X65800
THOMAS L GUILLOZET
GOVERNOR1.00X131600
WALTER M LAWSON III
GOVERNOR1.00X65800
WILLIAM M OWENS
GOVERNOR1.00X65800
YOLANDA D GWINN
GOVERNOR1.00X000
DENNY L RAMEY
EXECUTIVE DIRECTOR40.00X3078983333635639
WILLIAM K WEISENBERG
ASSISTANT E.D. FOR PUBLIC40.00235909039571X
RICHARD C BANNISTER
ASSISTANT E.D. OF ADMINIST40.001465951628938245X
KENNETH A BROWN
DIRECTOR OF PUBLIC RELATIONS40.00119991021635X
STEPHAN W STOVER
LEGISLATIVE COUNSEL40.0011815700X
FREDERICK W ENGEL
DIRECTOR OF TECHNOLOGY40.00115959039896X
EUGENE P WHETZEL
GENERAL COUNSEL40.00111671022626X
FRANCES E WELLINTON
DIRECTOR OF CLE40.00106733029833X
FieldValueIRS element (for citing)
Total Reportable Comp From Org1315321TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs49625TotalReportableCompFrmRltdOrgs
Total Other Compensation227445TotalOtherCompensation
Number Individuals GT100 K9NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

FieldValueIRS element (for citing)
Name PersonCB RICHARD ELLISNamePerson

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1280 N HIGH STREETAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43215ZIPCode
FieldValueIRS element (for citing)
Description Of ServicesPROPERTY MANAGERDescriptionOfServices
Compensation466651Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K
All Other Contributions84056AllOtherContributions
Total Contributions84056TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBERSHIP DUES90009961480826148082
CONTINUING LEGAL EDUCA61160043712264371226
CONVENTION AND RELATED900099544052544052
SECTION DUES900099140257140257
PUBLICATIONS5111198860688606

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column7332TotalRevenueColumn
Related Or Exempt Function Income7332RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue11299555TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column1139092TotalRevenueColumn
Exclusion$1,139,092ExclusionAmount

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column191860TotalRevenueColumn
Exclusion$191,860ExclusionAmount

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real18125Real

Less Rental Expenses LessRentalExpenses

FieldValueIRS element (for citing)
Real21306Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real-3181Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column-3181TotalRevenueColumn
Unrelated Business Revenue-3181UnrelatedBusinessRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities8973285Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities8911635Securities
Other4242Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities61650Securities
Other-4242Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column57408TotalRevenueColumn
Exclusion$57,408ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnUnrelated Business RevenueUnrelatedBusinessRevenueExclusionExclusionAmount
ADVERTISING541800258842258842
MAILING LISTS51114045514$45,514
FieldValueIRS element (for citing)
Total Other Revenue304356TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column13073146TotalRevenueColumn
Related Or Exempt Function Income11299555RelatedOrExemptFunctionIncome
Unrelated Business Revenue255661UnrelatedBusinessRevenue
Exclusion$1,433,874ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total80000Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total852439Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total3132251Total

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total318494Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total567076Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total285776Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total64356Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total46162Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total18756Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total1771Total

Advertising Advertising

FieldValueIRS element (for citing)
Total441093Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total886952Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total569518Total

Travel Travel

FieldValueIRS element (for citing)
Total407210Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total1680019Total

Interest Interest

FieldValueIRS element (for citing)
Total3051Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total601307Total

Insurance Insurance

FieldValueIRS element (for citing)
Total51256Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotal
PUBLICATIONS1831071
SECTION PROGRAM EXPENSE256732
BANK CHARGES172123
MEMBERSHIP AND PUBLIC R83811

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total240348Total

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total12591572Total

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY300BOY
EOY300EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY6874174BOY
EOY5241439EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY94060BOY
EOY110919EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY60399BOY
EOY56987EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis9166339LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec5147078LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY4105680BOY
EOY4019261EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY7231576BOY
EOY9807435EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY6716687BOY
EOY6530133EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY1168452BOY
EOY928391EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY26251328BOY
EOY26694865EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY543952BOY
EOY421451EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY3814615BOY
EOY3955557EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY82561BOY
EOY47004EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY804574BOY
EOY921242EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY5245702BOY
EOY5345254EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY20357174BOY
EOY20817634EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY648452BOY
EOY531977EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY21005626BOY
EOY21349611EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY26251328BOY
EOY26694865EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses481574ReconcilationRevenueExpenses
Reconcilation Other Changes-137589ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule C IRS990ScheduleC

Sec527 Pol Orgs Sec527PolOrgs

Name Of527 Organization NameOf527Organization

FieldValueIRS element (for citing)
Business Name Line1OHIO LAWPACBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43204ZIPCode
FieldValueIRS element (for citing)
EIN316321625EIN
Amt Of Contribs Recd Delivered50887AmtOfContribsRecdDelivered
FieldValueIRS element (for citing)
Substantially All Dues Nondeduct0SubstantiallyAllDuesNondeduct
Only In House Lobbying0OnlyInHouseLobbying
Agree To Carryover Prior Year0AgreeToCarryoverPriorYear
Dues Assessments6143082DuesAssessments
Non Ded Lobby Political Current283531NonDedLobbyPoliticalCurrent
Non Ded Lobby Political Carryover-95227NonDedLobbyPoliticalCarryover
Non Ded Lobby Political Total188304NonDedLobbyPoliticalTotal
Aggr Amt Reported In Dues Notices307154AggrAmtReportedInDuesNotices
Taxable-$118,850TaxableAmount

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance648452BeginningOfYearBalance
Contributions140257Contributions
Other Expenditures256732OtherExpenditures
End Of Year Balance531977EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance709924BeginningOfYearBalance
Contributions143870Contributions
Other Expenditures205342OtherExpenditures
End Of Year Balance648452EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance680251BeginningOfYearBalance
Contributions135727Contributions
Other Expenditures106054OtherExpenditures
End Of Year Balance709924EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance639632BeginningOfYearBalance
Contributions152802Contributions
Other Expenditures112183OtherExpenditures
End Of Year Balance680251EndOfYearBalance
FieldValueIRS element (for citing)
Board Designated EOY Balance0.00000BoardDesignatedEOYBalance
Permanent Endowment EOY Balance0.00000PermanentEndowmentEOYBalance
Term Endowment EOY Balance1.00000TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs0EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs0EndowmentsHeldByRelatedOrgs

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis880927OtherCostOrOtherBasis
Book Value880927BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis4548745OtherCostOrOtherBasis
Depreciation2325778Depreciation
Book Value2222967BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis3535128OtherCostOrOtherBasis
Depreciation2665181Depreciation
Book Value869947BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis201539OtherCostOrOtherBasis
Depreciation156119Depreciation
Book Value45420BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings4019261TotalOfBookValueLandBuildings

Closely Held Equity Interests CloselyHeldEquityInterests

FieldValueIRS element (for citing)
Book Value5810797BookValue
Method Of ValuationFMethodOfValuation

Other Securities OtherSecurities

FieldValueIRS element (for citing)
DescriptionDEFERRED COMPENSATION AGREEMENTSDescription
Book Value719336BookValue
Method Of ValuationFMethodOfValuation
FieldValueIRS element (for citing)
Total Of Book Value Securities6530133TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescriptionAmountAmount
OBLIGATIONS-DEFERRED COMP$719,336
OTHER CURRENT LIABILITIES$14,513
DUE TO AFFILIATED ORGANIZATIONS$94,701
ACCRUED REAL ESTATE & SALES TAXES$92,692
FieldValueIRS element (for citing)
Total Of Amounts921242TotalOfAmounts
Total Revenue13073146TotalRevenue
Total Expenses12591572TotalExpenses
Excess Or Deficit For Year481574ExcessOrDeficitForYear
Net Unrealized GL On Investments-82964NetUnrealizedGLOnInvestments
Other-$54,625OtherAmount
Total Adjustments-137589TotalAdjustments
Excess Or Deficit Per FS343985ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt13213595TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments-82964NetUnrealizedGainsInvestments
Other Revenues223413OtherRevenues
Revenue Not Rptd F990140449RevenueNotRptdF990
Revenue Subtotal13073146RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form99013073146TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt12869610TotExpensesEtcAuditedFinclStmt
Other Expenses Included278038OtherExpensesIncluded
Expenses Not Rptd F990278038ExpensesNotRptdF990
Expenses Subtotal12591572ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form99012591572TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:PART V, LINE 4:CERTAIN NET ASSETS ARE RESTRICTED FOR SECTION ACTIVITIES.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X: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, 2011 AND 2010, 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 2008.
PART XI, LINE 8 - OTHER ADJUSTMENTS:EQUITY IN INCOME OF AFFILIATES -54,625.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES NETTED WITH RENTAL 21,306. SATISFACTION OF SECTION PROGRAM ACTIVITIES 256,732. EQUITY IN NET INCOME OF AFFILIATES -54,625.
PART XIII, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES NETTED WITH RENTAL 21,306. SATISFACTION OF SECTION PROGRAM ACTIVITIES 256,732.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Recipient Table RecipientTable (4 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEIN Of RecipientEINOfRecipientIRC SectionIRCSectionAmount Of Cash GrantAmountOfCashGrantPurpose Of GrantPurposeOfGrant
OHIO LAWYERS ASSISTANCE PROGRAM
1650 LAKE SHORE DRIVE STE 375COLUMBUSOH43204341675796501(C)(3)25000SUPPORT OSBA'S MISSION
OHIO STATE LEGAL SERVICES ASSOCIATION
555 BUTTLES AVECOLUMBUSOH43215310718185501(C)(3)5000SUPPORT OSBA'S MISSION
OHIO CENTER FOR LAW RELATED EDUCATION
1700 LAKE SHORE DRIVECOLUMBUSOH43204311124428501(C)(3)45000SUPPORT OSBA'S MISSION
THOMAS J MOYER OHIO JUDICIAL CENTER FOUNDATION
65 S FRONT STREET FLOOR 7COLUMBUSOH43215271337706501(C)(3)5000SUPPORT OSBA'S MISSION
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants4TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations0TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURE FOR MONITORING GRANTS IN THE U.S.:Identifier
Return ReferencePART I, LINE 2:ReturnReference
ExplanationSCHEDULE I, 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.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsXTravelForCompanions
Idemnification Gross Up PaymentsXIdemnificationGrossUpPayments
Club Dues Or FeesXClubDuesOrFees
Written Policy Re T And E Expenses1WrittenPolicyReTAndEExpenses
Substantiation Required1SubstantiationRequired
Independent ConsultantXIndependentConsultant
Form990 Of Other OrganizationsXForm990OfOtherOrganizations
Written Employment ContractXWrittenEmploymentContract
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan1SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
DENNY L RAMEY
3049683333600293002450001113903435373333600
WILLIAM K WEISENBERG
22923600066730229240166470275480000
RICHARD C BANNISTER
12853514282001806020071250713902191324351810152011400
FREDERICK W ENGEL
11595900000118730280230155855000

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
PART I, LINE 1ATRAVEL FOR COMPANIONS: ALL MEMBERS OF THE BOARD OF GOVERNORS ARE PERMITTED TO BRING THEIR SPOUSE OR GUEST WITH THEM TO THE REQUIRED BOARD MEETINGS AND CONFERENCES. THE ORGANIZATION REIMBURSES BOARD MEMBERS FOR TRAVEL FOR COMPANIONS AND REPORTS THESE AMOUNTS ON FORM 1099. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE OHIO STATE BAR ASSOCIATION PAYS HEALTH OR SOCIAL CLUB DUES FOR MESSRS. RAMEY, BANNISTER, WEISENBERG AND STOVER 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. AS SUCH, NO AMOUNT WAS INCLUDED AS COMPENSATION. 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 4BDENNY RAMEY
PART IIIEXECUTIVE DIRECTOR DENNY RAMEY ALSO HAD A 457(F) NONQUALIFIED PLAN IN HIS NAME. DURING 2010, THE BOARD OF GOVERNORS AUTHORIZED A $15,998 CONTRIBUTION TO THE PLAN. THE FAIR MARKET VALUE OF THE PLAN INCREASED BY $3,271 AND THE NET INCREASE IN VALUE OF THE 457(F) NONQUALIFIED PLAN DURING THE YEAR WAS $19,269 IN 2010.SUPPLEMENTAL INFORMATION

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationshipAmount Of TransactionAmountOfTransactionDescription Of TransactionDescriptionOfTransactionSharing Of RevenuesSharingOfRevenues
OSBACOM
DENNY RAMEY, AN OFFICER OF OSBA, IS A MANAGER OF AN LLC, OSBA.COM.21199OSBA.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.33336CONSULTING 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

General Explanation GeneralExplanation (15 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION MISSION STATEMENTFORM 990, PART I, LINE 1THE 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.
ORGANIZATION MISSION STATEMENTFORM 990, PART III, LINE 1, BRIEF DESCRIPTION OF THE ORGANIZATION'S MISSIONTHE OHIO STATE BAR ASSOCIATION (THE "ASSOCIATION") IS AN UNINCORPORATED VOLUNTARY NON-PROFIT ORGANIZATION. THE ASSOCIATION WAS FORMED TO ADVANCE THE PHILOSOPHY OF JURISPRUDENCE; TO PROMOTE IMPROVEMENT OF THE LAW, OUR LEGAL SYSTEM AND ADMINISTRATION OF JUSTICE; TO UPHOLD AND TO EMPHASIZE WITHIN THE LEGAL PROFESSION THE IMPORTANCE OF INTEGRITY, HONOR, RESPECT AND CIVILITY TOWARD THE COURTS, FELLOW ATTORNEYS, AND ALL WHO ARE TOUCHED BY THE LEGAL PROCESS AND TO ENCOURAGE AND ENFORCE AMONG ATTORNEYS AND JUDICIAL OFFICERS ADHERENCE TO THE HIGHEST STANDARDS OF PROFESSIONAL CONDUCT; TO TAKE POSITIONS ON MATTERS OF PUBLIC INTEREST AS DEEMED ADVISABLE; TO ENCOURAGE AND SUPPORT ALL FORMS OF EDUCATION RELATED TO LAW; TO CULTIVATE POSITIVE, COURTEOUS AND CORDIAL RELATIONS AMONG MEMBERS OF THE BAR; AND TO PERPETUATE THE HISTORY OF THE PROFESSION IN OHIO AND OF THE ASSOCIATION.
PROGRAM SERVICE STATEMENTFORM 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. 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.
PROGRAM SERVICE STATEMENTFORM 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. OSBA PUBLISHES THE OHIO STATE BAR ASSOCIATION REPORT AS A WEEKLY 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 THE PRIOR WEDNESDAY, SELECTED CASES FROM THE OHIO APPELLATE COURTS AND LOWER 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.
PROGRAM SERVICE STATEMENTFORM 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 6ANY PERSON DULY ADMITTED TO THE PRACTICE OF LAW, AND NOT PROHIBITED FROM BEING ADMITTED TO THE PRACTICE OF LAW IN OHIO, MAY BECOME A REGULAR MEMBER OF THE ASSOCIATION. MEMBERS MUST FIRST APPLY FOR MEMBERSHIP TO THE ASSOCIATION THROUGH A WRITTEN APPLICATION PROCESS. REGULAR MEMBERS HAVE LIMITED RIGHTS TO VOTE ON CERTAIN ISSUES REGARDING THE GOVERNANCE OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE 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 7BTHE COUNCIL OF DELEGATES CONSIDERS AND ACTS UPON ALL RESOLUTIONS BEFORE IT RELATIVE TO THE PROMOTION OF THE PURPOSES OF THE ASSOCIATION SUBMITTED TO THE COUNCIL BY ANY OF ITS MEMBERS, BY AN ASSOCIATION MEMBER, OR BY ANY LOCAL BAR ASSOCIATION OF THE STATE.
FORM 990, PART VI, SECTION A, LINE 8BNO COMMITTEE HAS THE AUTHORITY OR POWER TO ACT ON BEHALF OF THE BOARD OF GOVERNORS.
FORM 990, PART VI, SECTION B, LINE 11THE 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 12CTHE 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 15THE POLICY FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR/CEO IS AS FOLLOWS. THE PRIMARY EVALUATORS OF THE EXECUTIVE DIRECTOR'S PERFORMANCE SHALL BE THE PRESIDENT, PRESIDENT-ELECT AND IMMEDIATE PAST PRESIDENT. THEY MAY GATHER INFORMATION FROM MEMBERS OF THE BOARD OF GOVERNORS. IN JUNE, SOME COMBINATION OF THE PRESIDENT, PRESIDENT-ELECT AND IMMEDIATE PAST PRESIDENT SHALL CONDUCT A PERFORMANCE REVIEW WITH THE EXECUTIVE DIRECTOR. IN SEPTEMBER, THE PRESIDENT SHALL RECOMMEND 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 SHALL CONSIDER AND RECOMMEND A COMPENSATION PACKAGE TO THE FULL BOARD. ONCE THE BOARD DECIDES ON THE EXECUTIVE DIRECTOR'S COMPENSATION FOR THE YEAR, THE PRESIDENT SHALL SET FORTH THE DETAILS IN A LETTER TO THE EXECUTIVE DIRECTOR AT HIS HOME ADDRESS. IN DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR, THE PRESIDENT AND BOARD SHALL 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 SUMMER, ALL SUPERVISING EMPLOYEES SHALL 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 SHALL BE 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 THE ASSISTANT EXECUTIVE DIRECTOR REVIEW ALL OF THE SALARIES (EXCEPT THOSE OF THE ASSISTANT EXECUTIVE DIRECTORS) AND DETERMINE WHETHER MODIFICATIONS ARE WARRANTED. AT THE SEPTEMBER MEETING OF THE OSBA BOARD OF GOVERNORS, THE EXECUTIVE DIRECTOR SUBMITS A BUDGET REQUEST FOR THE TOTAL DOLLARS NEEDED FOR COMPENSATION FOR THE FOLLOWING CALENDAR YEAR.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND TAX RETURNS AVAILABLE TO THE PUBLIC.
CHANGES IN NET ASSETS OR FUND BALANCES:FORM 990, PART XI, LINE 5:NET UNREALIZED LOSSES ON INVESTMENTS: -82,964. EQUITY IN INCOME OF AFFILIATES -54,625. TOTAL TO FORM 990, PART XI, LINE 5: -137,589.
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

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

FieldValueIRS element (for citing)
Business Name Line1OHIO LAWPACBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43204ZIPCode
FieldValueIRS element (for citing)
EIN316321625EIN
Primary ActivitiesPOLITICAL ACTION COMMITTEEPrimaryActivities
Legal Domicile StateOHLegalDomicileState
Exempt Code Section527ExemptCodeSection
Public Charity StatusN/APublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1OHIO STATE BAR ASSOCIATIONBusinessNameLine1
FieldValueIRS element (for citing)
Controlled Org1ControlledOrg

Form990 Schedule R Part III Form990ScheduleRPartIII

Name Of Related Org NameOfRelatedOrg

FieldValueIRS element (for citing)
Business Name Line1OSBACOM LLCBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11700 LAKE SHORE DRIVEAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43204ZIPCode
FieldValueIRS element (for citing)
EIN311751030EIN
Primary ActivityHOLDING COMPANYPrimaryActivity
Legal Domicile StateOHLegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1OHIO STATE BAR ASSOCIATIONBusinessNameLine1
FieldValueIRS element (for citing)
Predominant Income TypeEXCLUDED FROM TAXPredominantIncomeType
Share Of Total Income310853ShareOfTotalIncome
Share Of EOY Assets626402ShareOfEOYAssets
Disproportionate Allocations0DisproportionateAllocations
General Or Managing Partner1GeneralOrManagingPartner
Percentage Ownership0.95000PercentageOwnership

Form990 Schedule R Part IV Form990ScheduleRPartIV (5 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivityPrimaryActivityLegal Domicile StateLegalDomicileStateBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Type Of EntityTypeOfEntityShare Of Total IncomeShareOfTotalIncomeShare Of EOY AssetsShareOfEOYAssetsPercentage OwnershipPercentageOwnership
OSBANET
1700 LAKE SHORE DRIVECOLUMBUSOH43216311371453HOLDING COMPANYOHOHIO STATE BAR ASSOCIATIONC-27550827764791.00000
OHIO BAR LIABILTY INSURANCE COMPANY
1650 LAKE SHORE DRIVECOLUMBUSOH43216310947214INSURANCEOHOHIO STATE BAR ASSOCIATIONC272777338953701.00000
OSBA INSURANCE AGENCY
1700 LAKE SHORE DRIVECOLUMBUSOH43216311382704INSURANCEOHOSBANETC1325303605131.00000
LAW ABSTRACT PUBLISHING COMPANY DBA OHIO PRINTING
1700 LAKE SHORE DRIVECOLUMBUSOH43216340895283PRINTING/PUBLISHINGOHOSBANETC-3002424126511.00000
1650 LAKE SHORE INC
1650 LAKE SHORE DRIVECOLUMBUSOH43216311394604REAL ESTATEOHOHIO BAR LIABILITY INSURANCE COMPANYC-10048628477391.00000
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties1ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org1GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org1LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org1LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs1PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities0SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org1ReimbursementPaidByOtherOrg
Other Transfer To Other Org1OtherTransferToOtherOrg
Other Transfer From Other Org1OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (12 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolvedMethod Of Amt DeterminationMethodOfAmtDetermination
OSBA INSURANCE AGENCY - RENT
A10000CASH
LAW ABSTRACT PUBLISHING COMPANY DBA OHIO PRINTING - LOAN
D1194963CASH
OSBA INSURANCE AGENCY-ACCOUNTS RECEIVABLE
D59752CASH
OSBANET - ACCOUNTS RECEIVABLE
D122077CASH
OSBACOM - ACCOUNTS RECEIVABLE
D91672CASH
OHIO BAR LIABILITY INSURANCE COMPANY - COUPON RECEIVABLE
D73622CASH
OSBACOM LLC - CONSULTING SERVICES
K100008CASH
OSBA INSURANCE AGENCY-PAYROLL REIMBURSMENTS
N169824CASH
OSBANET-PAYROLL REIMBURSMENTS
P108633CASH
OHIO LAWPAC
Q53608CASH
OHIO BAR LIABILITY INSURANCE COMPANY - DIVIDEND
R977000CASH
OSBACOM LLC - PARTNERSHIP DISTRIBUTIONS
R402796CASH

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