CINCINNATI BAR ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CINCINNATI BAR ASSOCIATION (EIN 31-0535300)
Tax period
2024-05-01 to 2025-04-30
Filed
2026-03-10
IRS object ID
202610699349301631
Schema version
2024v5.5
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)
Return2026-03-10T15:55:38-05:00ReturnTs
Tax Period End2025-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311119890PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Barnes Dennig & Co LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1150 East Fourth StreetAddressLine1Txt
CityCincinnatiCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310535300EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Cincinnati Bar AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCINCBusinessNameControlTxt
Phone5133818213PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 E Sixth Street 2nd FloorAddressLine1Txt
CityCincinnatiCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLisa G Mc PhersonPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone5133818213PhoneNum
Signature2026-02-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPaula HumePreparerPersonNm
PTINP00537516PTIN
Phone5132418313PhoneNum
Preparation2026-02-26PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLisa G Mc PhersonPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 E Sixth Street 2nd FloorAddressLine1Txt
CityCincinnatiCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,558,173GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.cincybar.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1972FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTo promote professional excellence, foster justice, serve our members & educate the public.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee22TotalEmployeeCnt
Total Volunteers1031TotalVolunteersCnt
Total Gross UBI$172,929TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$252,154PYContributionsGrantsAmt
CY Contributions Grants$62,545CYContributionsGrantsAmt
PY Program Service Revenue$2,085,393PYProgramServiceRevenueAmt
CY Program Service Revenue$2,085,746CYProgramServiceRevenueAmt
PY Investment Income$95,688PYInvestmentIncomeAmt
CY Investment Income$323,029CYInvestmentIncomeAmt
PY Other Revenue-$161,020PYOtherRevenueAmt
CY Other Revenue-$203,770CYOtherRevenueAmt
PY Total Revenue$2,272,215PYTotalRevenueAmt
CY Total Revenue$2,267,550CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,260,528PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,239,991CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$751,489PYOtherExpensesAmt
CY Other Expenses$694,423CYOtherExpensesAmt
PY Total Expenses$2,012,017PYTotalExpensesAmt
CY Total Expenses$1,935,914CYTotalExpensesAmt
PY Revenues Less Expenses$260,198PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$331,636CYRevenuesLessExpensesAmt
Total Assets BOY$5,943,899TotalAssetsBOYAmt
Total Assets EOY$5,896,569TotalAssetsEOYAmt
Total Liabilities BOY$1,470,129TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,118,071TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,473,770NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,778,498NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTo promote professional excellence, foster justice, serve our members and educate the public.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescContinuing Legal Education (CLE) programs, meetings and committees - Rule X of the Supreme Court of Ohio mandates that attorneys admitted in Ohio attend 24 hours of approved CLE courses on a biennial basis. To enable attorneys to meet this requirement the Cincinnati Bar Association offers seminars throughout the year on substantive law as well as on other aspects of legal practice. 79 live CLE Seminars were presented, with 2448 registrants. 21 of these seminars were offered in partnership with the Ohio Metropolitan Bar Association Consortium. 617 on-demand CLEs were also completed during the fiscal year. In addition, the CBA hosts over 100 Committee meetings annually, including virtual meetings. 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 (many members participate in more than one committee).Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescMembership - The CBA offers Greater Cincinnati attorneys many opportunities to network with their colleagues including 45 practice area or professional committees, leadership and community service programs and special events. The CBA offers a host of legal resources and membership includes 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 six times a year, keeps the CBA members appraised 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 members' professional interests.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescLawyers Referral Service LRS - The LRS provides the public with referrals to lawyers based upon their legal need and geographic location. The LRS provides education to the public by providing programs with community partners. The LRS handles about 12,000 referrals on an annual basis.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document24IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee22EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Amy ZerhusenBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5136994014PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 East Sixth StreetAddressLine1Txt
CityCincinnatiCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
Alan Abes
President Elect10.00Yes (X)Yes (X)$0$0$0
Lori Anthony
Trustee2.00Yes (X)$0$0$0
J Corey Asay
Trustee2.00Yes (X)$0$0$0
Aine M Baldwin
Trustee2.00Yes (X)$0$0$0
Marianna Bettman
Trustee2.00Yes (X)$0$0$0
Chelsea J Chalk
YLS Chair-Trustee2.00Yes (X)$0$0$0
Terance Coates
Vice President10.00Yes (X)Yes (X)$0$0$01.00
Eric Cook
Trustee2.00Yes (X)$0$0$0
Gabriel Davis
Trustee2.00Yes (X)$0$0$0
Megan Frient
Trustee2.00Yes (X)$0$0$0
Chris Kahn
Trustee2.00Yes (X)$0$0$0
Elida Kamine
Trustee2.00Yes (X)$0$0$0
Jonathan Kelly
YLS Chair Elect - Trustee2.00Yes (X)$0$0$01.00
Jacob D Mahle
Secretary5.00Yes (X)Yes (X)$0$0$0
Anthony Osterlund
CBF Liaison2.00Yes (X)$0$0$01.00
Adrienne Roach
Treasurer15.00Yes (X)Yes (X)$0$0$0
Nicole Sanders
Trustee2.00Yes (X)$0$0$0
Adreanne Stuckey
Trustee - Started 2/252.00Yes (X)$0$0$0
Ebunoluwa Taiwo
Trustee2.00Yes (X)$0$0$0
Sanna-Rae Taylor
Trustee2.00Yes (X)$0$0$0
Hon Janaya Trotter Bratton
Immediate Past President15.00Yes (X)Yes (X)$0$0$0
Melissa Watt
Trustee2.00Yes (X)$0$0$0
Faith Whitaker
President10.00Yes (X)Yes (X)$0$0$0
John Williams
ABA Delegate10.00Yes (X)$0$0$0
Wende C Cross
Trustee-exit 12/242.00Yes (X)$0$0$0
Lisa McPherson
Executive Director37.50Yes (X)$173,080$0$10,737
Maria Palermo
General Counsel37.50$105,416$0$6,436Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$278,496TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$17,173TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Tk Elevator CorpBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line13100 Interstate North Circle SteAddressLine1Txt
CityAtlantaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd
FieldValueIRS element (for citing)
ServicesElevator purchase & MaintenanceServicesDesc
Compensation$125,333CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Related Organizations$31,737RelatedOrganizationsAmt
All Other Contributions$30,808AllOtherContributionsAmt
Total Contributions$62,545TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Membership Dues900099$841,945$841,945
Grievance Reimbursement900099$277,011$277,011
Continued Legal Education900099$276,912$276,912
Lawyers Referral Service900099$208,422$208,422
CBA Publications541900$189,164$9,529$179,635

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$292,292TotalRevenueColumnAmt
Related Or Exempt Func Income$292,292RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,085,746TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$87,767TotalRevenueColumnAmt
Exclusion$87,767ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$141,601RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$345,671RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$204,070RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$204,070TotalRevenueColumnAmt
Unrelated Business Revenue-$6,706UnrelatedBusinessRevenueAmt
Exclusion-$197,364ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,180,214SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$944,952SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$235,262SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$235,262TotalRevenueColumnAmt
Exclusion$235,262ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneousDesc
Business900099BusinessCd
Total Revenue Column$300TotalRevenueColumnAmt
Exclusion$300ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$300OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,267,550TotalRevenueColumnAmt
Related Or Exempt Func Income$1,906,111RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$172,929UnrelatedBusinessRevenueAmt
Exclusion$125,965ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$183,817TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$864,680TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$50,652TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$57,921TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$82,921TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,900TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$19,452TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$43,981TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$28,734TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$236,492TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$61,179TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$20,808TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$21,577TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$101,902TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$85,847TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$26,452TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
YLS section expense$14,406
Committee expenses$5,430
Unrelated Business Inco$4,159
Miscellaneous$2,104

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,935,914TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$904,848BOYAmt
EOY$811,730EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$124,913BOYAmt
EOY$125,726EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$64,920BOYAmt
EOY$67,805EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,878,545LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,423,710LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,301,432BOYAmt
EOY$1,454,835EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,051,686BOYAmt
EOY$3,080,577EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$190,896BOYAmt
EOY$190,896EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$305,204BOYAmt
EOY$165,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,943,899BOYAmt
EOY$5,896,569EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$147,962BOYAmt
EOY$188,423EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$961,206BOYAmt
EOY$929,648EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$360,961BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,470,129BOYAmt
EOY$1,118,071EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,473,770BOYAmt
EOY$4,778,498EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,473,770BOYAmt
EOY$4,778,498EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,943,899BOYAmt
EOY$5,896,569EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$331,636ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$35,783NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$8,875OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,990,000OtherCostOrOtherBasisAmt
Depreciation$1,510,949DepreciationAmt
Book Value$479,051BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,222,141OtherCostOrOtherBasisAmt
Depreciation$1,257,405DepreciationAmt
Book Value$964,736BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$666,404OtherCostOrOtherBasisAmt
Depreciation$655,356DepreciationAmt
Book Value$11,048BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,454,835TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,586,313TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$35,783NetUnrealizedGainsInvstAmt
Other Revenue$354,546OtherRevenueAmt
Revenue Not Reported$318,763RevenueNotReportedAmt
Revenue Subtotal$2,267,550RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,267,550TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,281,585TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$345,671OtherExpensesIncludedAmt
Expenses Not Reported$345,671ExpensesNotReportedAmt
Expenses Subtotal$1,935,914ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,935,914TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2:The Association is exempt from income taxes under Section 501(c)(6) of the Internal Revenue Code and a similar provision of Ohio law. However, they are subject to federal income tax on any unrelated business taxable income. The Association's IRS Form 990 is subject to review and examination by federal and state authorities. The Association believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements.
Part XI, Line 2d - Other Adjustments:Rental Expenses 345,671. Change in partnership interest 8,875.
Part XII, Line 2d - Other Adjustments:Rental Expenses 345,671.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonLisa McPhersonPersonNm
TitleExecutive DirectorTitleTxt
Base Compensation Filing Org$167,780BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$5,000BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$300OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$10,737DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$183,817TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6The organization has members.
Form 990, Part VI, Section A, line 7aThe organization has members who have the right to elect board members.
Form 990, Part VI, Section A, line 7bVoting 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 make regulations and by-laws for the government, management, and operations of the corporation.
Form 990, Part VI, Section B, line 11bThe 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 12cA 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. If a conflict of interest does arise, the Chairperson of the Board or Committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or agreement. After exerting due diligence, the Board or Committee shall determine whether the corporation can obtain a more advantageous transaction or agreement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable, the Board or Committee shall determine by a majority vote whether the transaction or arrangement is in the CBA's best interest and for its own benefit, and whether the transaction is fair and reasonable to the CBA, and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination.
Form 990, Part VI, Section B, line 15aThe 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 Trustees. The President may also meet with 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 Trustees. 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 19The governing documents are published on the organization's website. The conflict of interest policy and financials are available upon request.
Form 990, Part XI, line 9:Change in Partnership Revenue 8,875.
Form 990, Part XII, Line 2c:This process has not changed in the year.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Cincinnati Bar FoundationBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 East Sixth Street 2nd FloorAddressLine1Txt
CityCincinnatiCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
EIN316059929EIN
Primary ActivitiesGrant MakingPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity StatusLine 7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Cincinnati Bar AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Ohio Notary Services IncBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line157 S Broadway St 2nd FloorAddressLine1Txt
CityAkronCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44308ZIPCd
FieldValueIRS element (for citing)
EIN834139445EIN
Primary ActivitiesNotary Testing and StampsPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Cincinnati Bar AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeRelatedPredominantIncomeTypeTxt
Share Of Total Income$127,979ShareOfTotalIncomeAmt
Share Of EOY Assets$101,330ShareOfEOYAssetsAmt
Disproportionate Allocations0DisproportionateAllocationsInd
General Or Managing Partner0GeneralOrManagingPartnerInd
Ownership0.19900OwnershipPct
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
Cincinnati Bar Foundation
C$31,737FMV
Cincinnati Bar Foundation
L$2,660FMV
Cincinnati Bar Foundation
Q$81,348FMV

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.