2011-11-15T12:46:08-06:00 2010-12-31 REA & ASSOCIATES INC CPA'S 5775 PERIMETER DRIVE - SUITE 200 DUBLIN OH 430173224 990 2010-01-01 314271520 OHIO STATE BAR ASSOCIATION OHIO 6144872050 PO BOX 16562 COLUMBUS OH 432166562 DENNY L RAMEY 6144872050 2011-11-08 1 GRETA RZYMEK CPA 6148898725 2010 2016-02-24 21:20:13Z DENNY L RAMEY 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 18830114 0 X WWW.OHIOBAR.ORG X 1936 OH SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT CONTINUATION-THE ASSOCIATION IS FORMED TO ADVANCE THE PHILOSOPHY OF JURISPRUDENCE; TO PROMOTE IMPROVEMENT OF THE LAW, OUR LEGAL SYSTEM AND THE ADMINISTRATION OF JUSTICE; TO UPHOLD AND TO EMPHASIZE WITHIN THE LEGAL PROFESSION THE IMPORTANCE OF INTEGRITY, HONOR, RESPECT AND CIVILITY TOWARDS THE COURTS, FELLOW ATTORNEYS, AND ALL WHO ARE TOUCHED BY THE LEGAL PROCESS AND TO ENCOURAGE AND ENFORCE AMONG ATTORNEYS AND JUDICIAL OFFICERS ADHERENCE TO THE HIGHEST STANDARDS OF PROFESSIONAL CONDUCT; TO TAKE POSITIONS ON MATTERS OF PUBLIC INTEREST AS DEEMED ADVISABLE; TO ENCOURAGE AND SUPPORT ALL FORMS OF EDUCATION RELATED TO THE LAW; TO CULTIVATE POSITIVE, COURTEOUS AND CORDIAL RELATIONS AMONG MEMBERS OF THE BAR; AND TO PERPETUATE THE HISTORY OF THE PROFESSION IN OHIO AND OF THE ASSOCIATION. 24 24 79 10900 303458 -439 15000 20000 10038020 10053786 1592198 1342688 604367 555901 12249585 11972375 75120 78000 0 0 4929503 5024064 0 0 0 6971873 7685823 11976496 12787887 273089 -815512 27251839 26251328 5404829 5245702 21847010 21005626 X THE OHIO STATE BAR ASSOCIATION (THE "ASSOCIATION") IS AN UNINCORPORATED VOLUNTARY NON-PROFIT ORGANIZATION. THE ASSOCIATION WAS FORMED TO ADVANCE THE PHILIOSPHY 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. 0 0 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 ADVANCE PROBATE LAW SEMINAR, THE CORPORATE COUNSEL INSTITUTE, AND THE ANTITRUST LAW INSTITUTE. 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. 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. 0 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 1 92 0 1 79 1 1 1 0 0 0 0 0 X 24 24 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 1 1 X ERIC L WELLS 6144872050 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 BARBARA J HOWARD 1.00 X X 1599 0 0 CARMEN V ROBERTO 1.00 X X 4425 0 0 GARY J LEPPLA 1.00 X 1180 0 0 PATRICK F FISCHER 1.00 X 708 0 0 THOMAS L GUILLOZET 1.00 X 2035 0 0 MAX E RAYLE 1.00 X 708 0 0 MARTIN E MOHLER 1.00 X 708 0 0 DAVID A HEJMANOWSKI 1.00 X 708 0 0 MARK F ROBERTS 1.00 X 708 0 0 DAVID C PATTERSON 1.00 X 708 0 0 MARK K MCCOWN 1.00 X 708 0 0 CAROL S MARX 1.00 X X 2292 0 0 HON JOSEPH E CIRIGLIANO 1.00 X 708 0 0 JEFFREY T HEINTZ 1.00 X 708 0 0 BARBARA FRIEDMAN YAKSIC 1.00 X 0 0 0 JAMES E ROBERTS 1.00 X 708 0 0 GUST GOUTRAS 1.00 X 708 0 0 C KEITH PLUMMER 1.00 X 708 0 0 CARLENE S HUSTON-KINWORTHY 1.00 X 0 0 0 WILLIAM H HENDERSON 1.00 X 708 0 0 DAVID A MCGEE 1.00 X 708 0 0 MARY ASBURY 1.00 X 708 0 0 MARK S FLOYD 1.00 X 2035 0 0 JONATHAN HOLLINGSWORTH 1.00 X 708 0 0 ROBERT F WARE 1.00 X 0 0 0 ANDREW C STORAR 1.00 X 0 0 0 HON WILLIAM H HARSHA 1.00 X 0 0 0 JOHN C CHILDERS 1.00 X 0 0 0 DAVID J SCARPONE 1.00 X 0 0 0 HON WILLIAM D HART 1.00 X 0 0 0 JUDGE THOMAS J GRADY 1.00 X 708 0 0 MELISSA A GRAHAM-HURD 1.00 X 708 0 0 WALTER M LAWSON III 1.00 X 708 0 0 KEVIN P MURPHY 1.00 X 708 0 0 WILLIAM M OWENS 1.00 X 708 0 0 JAMES SILLERY 1.00 X 708 0 0 JAMES K WEANER 1.00 X 708 0 0 DENNY L RAMEY 40.00 X 310597 100008 49581 WILLIAM K WEISENBERG 40.00 X 225146 0 36862 RICHARD C BANNISTER 40.00 X 142455 17607 36171 FREDERICK W ENGEL 40.00 X 113687 0 32388 KENNETH A BROWN 40.00 X 117780 0 27024 STEPHAN W STOVER 40.00 X 116621 0 11552 FRANCES E WELLINGTON 40.00 X 105263 0 25102 EUGENE P WHETZEL 40.00 X 110435 0 24040 1271834 117615 242720 8 0 1 0 CB RICHARD ELLIS 280 N HIGH STREET COLUMBUS OH 43215 PROPERTY MANAGER 462863 1 20000 20000 MEMBERSHIP DUES 900099 5207924 5207924 CONTINUING LEGAL EDUCA 611600 4208468 4208468 CONVENTION AND RELATED 900099 443257 443257 SECTION DUES 900099 143869 143869 PUBLICATIONS 511190 50268 50268 10053786 1192931 1192931 193917 193917 21088 7496 13592 13592 138 13454 7000000 6850243 149757 149757 149757 ADVERTISING 541800 290004 290004 MAILING LISTS 511140 49561 49561 8827 8827 348392 11972375 10062751 303458 1586166 78000 1740806 2362279 223985 412836 284158 76131 29525 21382 22910 393784 818752 582627 435478 1484565 7474 579581 50839 PUBLICATIONS 1855180 BAD DEBT EXPENSE 728126 SECTION PROGRAM EXPENSE 205342 BANK CHARGES 152723 MEMBERSHIP AND PUBLIC R 89679 151725 12787887 300 300 5340104 6874174 118809 94060 64246 60399 8865937 4760257 4280224 4105680 8071577 7231576 7004930 6716687 2371649 1168452 27251839 26251328 455086 543952 3465152 3814615 144511 82561 1340080 804574 5404829 5245702 X 21137086 20357174 709924 648452 21847010 21005626 27251839 26251328 X -815512 -25872 X X 0 1 1 X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 5207924 296110 -78862 217248 312475 -95227 709924 143870 205342 648452 680251 135727 106054 709924 639632 152802 112183 680251 1.00000 0 0 729511 729511 4540894 2212093 2328801 3397958 2381111 1016847 197574 167053 30521 4105680 6059974 F DEFERRED COMPENSATION AGREEMENTS 656713 F 6716687 OBLIGATIONS-DEFERRED COMP 656713 OTHER CURRENT LIABILITIES 10500 DUE TO AFFILIATED ORGANIZATIONS 27038 ACCRUED REAL ESTATE & SALES TAXES 110323 804574 11972375 12787887 -815512 -2703 -23169 -25872 -841384 11954002 -2703 -15670 -18373 11972375 0 11972375 12795388 7501 7501 12787887 0 12787887 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, 2008 AND 2009, THE ASSOCIATION OWED NO UNRELATED BUSINESS INCOME TAX. EFFECTIVE JANUARY 1, 2009, 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. PART XI, LINE 8 - OTHER ADJUSTMENTS: EQUITY IN NET INCOME OF AFFILIATES -23,169. PART XII, LINE 2D - OTHER ADJUSTMENTS: EQUITY IN INCOME OF AFFILIATES -23,169. RENTAL EXPNESES NETTED WITH RENTAL REVENUES 7,496. ROUNDING DIFFERENCE 3. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH RENTAL REVENUES 7,496. ROUNDING DIFFERENCE 5. 1 OHIO LAWYERS ASSISTANCE PROGRAM 1650 LAKE SHORE DRIVE STE 375 COLUMBUS OH 43204 341675796 501(C)(3) 25000 SUPPORT OSBA'S MISSION OHIO STATE LEGAL SERVICES ASSOCIATION 555 BUTTLES AVE COLUMBUS OH 43215 310718185 501(C)(3) 5000 SUPPORT OSBA'S MISSION OHIO CENTER FOR LAW RELATED EDUCATION 1700 LAKE SHORE DRIVE COLUMBUS OH 43204 311124428 501(C)(3) 45000 SUPPORT OSBA'S MISSION 3 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE 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. X X X 1 1 X X X X X 0 1 0 DENNY L RAMEY 302471 100008 0 0 8126 0 40498 0 9083 0 360178 100008 0 0 WILLIAM K WEISENBERG 220002 0 0 0 5144 0 22063 0 14799 0 262008 0 0 0 RICHARD C BANNISTER 134888 17607 0 0 7567 935 13779 1703 18413 2276 174647 22521 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS: ALL MEMBERS OF THE BOARD OF GOVERNORS ARE PERMITTED TO BRING THEIR SPOUSE OR GUEST WITH THEM TO THE REQUIRED BOARD MEETINGS AND CONFERENCES. THE ORGANIZATION REIMBURSES BOARD MEMBERS FOR TRAVEL FOR COMPANIONS AND REPORTS THESE AMOUNTS ON FORM 1099. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE OHIO STATE BAR ASSOCIATION PAYS HEALTH OR SOCIAL CLUB DUES FOR 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 4B DENNY RAMEY SUPPLEMENTAL INFORMATION PART III EXECUTIVE 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. OSBACOM DENNY RAMEY, AN OFFICER OF OSBA, IS A MANAGER OF AN LLC, OSBA.COM. 21929 OSBA.COM RECEIVES LICENSE FEES FROM CASEMAKER, INC. 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. 100008 CONSULTING SERVICES ARRANGEMENT UNDER WHICH DENNY RAMEY PROVIDED CONSULTING SERVICES TO OSBA.COM. OSBA.COM PAYS OSBA FOR THESE SERVICE WHICH IN TURN IS PAID TO DENNY RAMEY, PROVIDER OF THE SERVICES. THIS AMOUNT IS INCLUDED IN THE COMPENSATION AMOUNT REPORTED ON THE W-2 THAT DENNY RAMEY RECEIVES FROM OSBA. 0 FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON DULY ADMITTED TO THE PRACTICE OF LAW, AND NOT PROHIBITED FROM BEING ADMITTED TO THE PRACTICE OF LAW IN OHIO, MAY BECOME A REGULAR MEMBER OF THE ASSOCIATION. MEMBERS MUST FIRST APPLY FOR MEMBERSHIP TO THE ASSOCIATION THROUGH A WRITTEN APPLICATION PROCESS. REGULAR MEMBERS HAVE LIMITED RIGHTS TO VOTE ON CERTAIN ISSUES REGARDING THE GOVERNANCE OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT-ELECT IS ELECTED BY THE REGULAR MEMBERS OF THE ASSOCIATION IN ATTENDANCE AT THE REGULAR MEETING OF THE ASSOCIATION NEXT PRECEDING THE COMMENCEMENT OF THE TERM OF OFFICE. FORM 990, PART VI, SECTION A, LINE 7B THE COUNCIL OF DELEGATES CONSIDERS AND ACTS UPON ALL RESOLUTIONS BEFORE IT RELATIVE TO THE PROMOTION OF THE PURPOSES OF THE ASSOCIATION SUBMITTED TO THE COUNCIL BY ANY OF ITS MEMBERS, BY AN ASSOCIATION MEMBER, OR BY ANY LOCAL BAR ASSOCIATION OF THE STATE. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE HAS THE AUTHORITY OR POWER TO ACT ON BEHALF OF THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. OSBA GENERAL COUNSEL, DIRECTOR OF BUSINESS AFFAIRS, AND EXECUTIVE DIRECTOR REVIEW THE FORM 990 AND SUBMIT IT TO THE AUDIT COMMITTEE FOR CONSIDERATION. THE FORM 990 IS THEN SUBMITTED TO THE FULL BOARD OF GOVERNORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE OHIO STATE BAR ASSOCIATION HAS TWO SEPARATE CONFLICT OF INTEREST POLICIES. UNDER THE BOARD OF GOVERNORS' CONFLICT OF INTEREST POLICY, BOARD MEMBERS WILL ANNUALLY RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SUBMIT CONFLICT OF INTEREST DISCLOSURES ANNUALLY. THE DISCLOSURES ARE THEN REVIEWED BY THE COORDINATING COMMITTEE. ANY CONFLICTS OF INTEREST ARE REVIEWED BY THE ENTIRE BOARD OF GOVERNORS. UNDER THE EMPLOYEES' CONFLICT OF INTEREST POLICY, ALL EMPLOYEES COVERED BY THE POLICY WILL, ON AN ANNUAL BASIS, DISCLOSE OR UPDATE TO THE PRESIDENT ON A FORM PROVIDED BY THE OSBA THEIR INTEREST THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE POLICY FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR/CEO IS AS FOLLOWS. THE PRIMARY EVALUATORS OF THE EXECUTIVE DIRECTOR'S PERFORMANCE 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 19 THE 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: -2,703. EQUITY IN NET INCOME OF AFFILIATES -23,169. TOTAL TO FORM 990, PART XI, LINE 5: -25,872. FORM 990, PART XII, LINE 2C-AUDIT COMMITTEE THE OHIO STATE BAR ASSOCIATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THERE WERE NO SIGNIFICANT CHANGES IN THE MANNER IN WHICH THE ORGANIZATION OVERSEES THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT FROM THE PREVIOUS YEAR. OHIO LAWYERS ASSISTANCE PROGRAM INC 1650 LAKE SHORE DRIVE COLUMBUS OH 43216 341675796 INFORM AND PROVIDE SERVICES TO BAR MEMBERS CONCERNING CHEMICAL DEPENDENCY OH 501(C)(3) LINE 7 N/A 1 OHIO STATE LEGAL SERVICES ASSOCIATION 555 BUTTLES AVENUE COLUMBUS OH 43215 310718185 PROVIDE NON-CRIMINAL LEGAL ASSISTANCE TO POOR INDIVIDUALS IN OHIO OH 501(C)(3) LINE 7 N/A 1 OHIO CENTER FOR LAW-RELATED EDUCATION 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 311124428 EDUCATE STUDENTS AND EDUCATORS ABOUT THE LEGAL PROCESS AND SYSTEM OH 501(C)(3) LINE 7 N/A 1 LAW AND LEADERSHIP INSTITUTE LLC 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 264709314 IMPROVE ACADEMIC SKILLS & OFFER CAREER GUIDANCE IN UNDER-SERVED SCHOOLS OH 501(C)(3) LINE 7 OHIO CENTER FOR LAW-RELATED EDUCATION 1 OHIO LAWPAC 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 316321625 POLITICAL ACTION COMMITTEE OH 527 OHIO STATE BAR ASSOCIATION 1 OSBACOM LLC 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 311751030 HOLDING COMPANY OH N/A INVESTMENT -23169 1009392 0 1 0.95000 OSBANET 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 311371453 HOLDING COMPANY OH N/A C -58374 2724403 1.00000 OHIO BAR LIABILTY INSURANCE COMPANY 1650 LAKE SHORE DRIVE COLUMBUS OH 43216 310947214 INSURANCE OH N/A C 1322063 31795565 1.00000 OSBA INSURANCE AGENCY 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 311382704 INSURANCE OH OSBANET C 114267 291148 1.00000 LAW ABSTRACT PUBLISHING COMPANY DBA OHIO PRINTING 1700 LAKE SHORE DRIVE COLUMBUS OH 43216 340895283 PRINTING/PUBLISHING OH OSBANET C -98120 454649 1.00000 1650 LAKE SHORE INC 1650 LAKE SHORE DRIVE COLUMBUS OH 43216 311394604 REAL ESTATE OH OHIO BAR LIABILITY INSURANCE COMPANY C -344472 2824706 1.00000 1 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 1 1 OSBA INSURANCE AGENCY - RENT A 10000 OHIO BAR LIABILITY INSURANCE COMPANY - DIVIDEND R 890000 OSBANET - DIVIDEND R 100000 OSBACOM LLC - CONSULTING SERVICES K 100008 LAW ABSTRACT PUBLISHING COMPANY DBA OHIO PRINTING - LOAN D 1142268 OSBA INSURANCE AGENCY-ACCOUNTS RECEIVABLE D 75522 OBLIC-COUPON RECEIVABLE D 94988 OSBACOM LLC -DISTRIBUTION R 618042 OSBANET - ACCOUNTS RECEIVABLE D 111328 VARIOUS-TRANSACTION LESS THAN 50000 B 0 VARIOUS-TRANSACTION LESS THAN 50000 C 0 OSBA INSURANCE AGENCY-REIMBURSEMENTS OF SHARED EMPLOYEES P 239782 OSBACOM-AR-TRANSACTION 50000 D 0 OSBANET-EXPENSE RELATED TO SHARED EMPLOYEES N 71905 OSBA INSURANCE AGENCY-EXPENSE RELATED TO SHARED EMPLOYEES N 228318