COLUMBUS BAR ASSOCIATION: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBUS BAR ASSOCIATION (EIN 31-1106236)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-23
- IRS object ID
- 201130549349300403
- Schema version
- 2009v1.7
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-23T09:12:16-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK SCHAEFER HACKETT & CO | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 E CAMPUS VIEW BLVD SUITE 100 | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43235 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311106236 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE COLUMBUS BAR ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COLU | NameControl |
| Phone | 6142214112 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 SOUTH THIRD STREET 11TH FLOOR | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEPHEN L MCINTOSH | Name |
| Title | PRESIDENT | Title |
| Phone | 6142214112 | Phone |
| Date Signed | 2011-02-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jane E Pfeifer | Name |
| Phone | 6148852208 | Phone |
| Date Prepared | 2011-02-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STEPHEN L MCINTOSH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 SOUTH THIRD STREET 11TH FLOOR | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3806877 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.CBALAW.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1984 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | TO BE THE LEADER IN ADVANCING THE JUSTICE SYSTEM FOR ALL. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 31 | TotalNbrEmployees |
| Total Nbr Volunteers | 1200 | TotalNbrVolunteers |
| Total Gross UBI | 290514 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 104359 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3026512 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3133612 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 31472 | InvestmentIncomePriorYear |
| Investment Income Current Year | -6542 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 34283 | OtherRevenuePriorYear |
| Other Revenue Current Year | 19079 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3092267 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3146149 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 31000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 135300 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1865595 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1959236 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1340401 | OtherExpensePriorYear |
| Other Expenses Current Year | 1274419 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3236996 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3368955 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -144729 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -222806 | RevenuesLessExpensesCY |
| Total Assets BOY | 4134889 | TotalAssetsBOY |
| Total Assets EOY | 4359234 | TotalAssetsEOY |
| Total Liabilities BOY | 2068502 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2087203 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2066387 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2272031 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE COLUMBUS BAR ASSOCIATION STRIVES TO BE THE LEADER IN PROVIDING EXCELLENT, INNOVATIVE AND COST EFFECTIVE SERVICES TO MEMBERS OF THE LEGAL PROFESSION AND THE GENERAL PUBLIC IN CENTRAL OHIO. THROUGH THE ACTIVE INVOLVEMENT OF A BROAD AND DIVERSE MEMBERSHIP, WE WILL FOCUS ON PROFESSIONALISM, EDUCATION, ADVOCACY AND COMMUNITY SERVICE IN ORDER TO ADVANCE THE JUSTICE SYSTEM FOR ALL. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE COLUMBUS BAR ASSOCIATION OFFERS CONTINUING LEGAL EDUCATION FOR ATTORNEYS AND OTHER LAW OFFICE PERSONNEL. APPROXIMATELY 2,200 INDIVIDUALS PARTICIPATED IN THE PROGRAMS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | THE COLUMBUS BAR ASSOCIATION LAWYER REFERRAL SERVICE MAKES REFERRALS TO GENERAL PRACTITIONERS AS WELL AS LAWYERS WHO CONCENTRATE THEIR PRACTICE ONLY IN ONE AREA OF LAW. THE LAWYER REFERRAL SERVICE TALKS TO APPROXIMATELY 25,000 PEOPLE ANNUALLY. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | THE ASSOCIATION PROCESSES APPROXIMATELY 3,200 NOTARY PUBLIC APPLICATIONS ANNUALLY. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | COLUMBUS BAR ASSOCIATION MEMBERS RECEIVE FACT-FILLED PUBLICATIONS INCLUDING COLUMBUS BAR LAWYERS QTRLY, THE DAILY REPORTER AND COLUMBUS BAR TODAY. THESE PUBLICATIONS PROVIDE INFORMATION ABOUT THE COLUMBUS LEGAL COMMUNITY. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 16 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 31 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANK DUFFY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6142214112 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 SOUTH THIRD STREET | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| KATHLEEN M TRAFFORD | |||||||
| PAST PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| ELIZABETH J WATTERS | |||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| HONORABLE S L MCINTOSH | |||||||
| PRESIDENT ELECT | 1.00 | X | X | 0 | 0 | 0 | |
| DAVID S BLOOMFIELD JR | |||||||
| SECRETARY/TREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| KENNETH R COOKSON | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| DAVID T PATTERSON | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| MARK C PETRUCCI | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| JAMES E PHILLIPS | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| ROSEMARY EBNER POMEROY | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| KEITH W SCHNEIDER | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| ANTHONY M SHARETT | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| BRADLEY B WRIGHTSEL | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| AARON GRANGER | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| GREGORY TRAVALIO | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| JAY E MICHAEL | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| JENNIFER A ADAIR | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| SANDRA H MCINTOSH | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| JACK A GUTTENBERG | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| DAWN HAYS | |||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | ||
| ALEXANDER LAGUSCH | |||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 215775 | 0 | 41785 | X | |
| FRANK DUFFY | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | X | 118520 | 0 | 14017 | X | |
| MARION SMITHBERGER | |||||||
| assISTANT EXECUTIVE DIRE | 40.00 | 129906 | 0 | 23138 | X | ||
| JILL SNITCHER MCQUIAN | |||||||
| ASSISTANT EXECUTIVE DIRE | 40.00 | 97894 | 0 | 11264 | X | ||
| BRUCE CAMPBELL | |||||||
| BAR COUNSEL | 40.00 | 106600 | 0 | 9468 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 570801 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 88408 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MEMBERSHIP DUES | 541100 | 1016112 | 1016112 | |
| LAWYER REFERRAL SERVIC | 541100 | 805196 | 805196 | |
| CONTINUING LEGAL EDUCA | 541100 | 419496 | 419496 | |
| NOTARY PUBLIC | 541100 | 290514 | 290514 | |
| ETHICS AND ADMISSIONS | 541100 | 271537 | 271537 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 330757 | TotalRevenueColumn |
| Related Or Exempt Function Income | 330757 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3133612 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 37257 | TotalRevenueColumn |
| Exclusion | $37,257 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 19079 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 19079 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19079 | TotalRevenueColumn |
| Related Or Exempt Function Income | 19079 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 616929 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 660728 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -43799 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -43799 | TotalRevenueColumn |
| Related Or Exempt Function Income | -43799 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3146149 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2818378 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 290514 | UnrelatedBusinessRevenue |
| Exclusion | $37,257 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135300 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 768367 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1190869 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49262 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9804 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51415 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 331218 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 200283 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| ADMINISTRATIVE EXPENSE | 224520 |
| PRINTING | 133118 |
| MATERIALS | 75526 |
| MAILING | 46124 |
| COMMISSION CLERK AND RE | 44768 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 108381 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3368955 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 449 | BOY |
| EOY | 450 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 909186 | BOY |
| EOY | 1105303 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 249969 | BOY |
| EOY | 151342 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 607221 | BOY |
| EOY | 619123 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2433011 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1922048 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 646088 | BOY |
| EOY | 510963 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1420722 | BOY |
| EOY | 1605271 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 118329 | BOY |
| EOY | 182860 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 182925 | BOY |
| EOY | 183922 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4134889 | BOY |
| EOY | 4359234 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 433035 | BOY |
| EOY | 428615 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 951923 | BOY |
| EOY | 1028326 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 683544 | BOY |
| EOY | 630262 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2068502 | BOY |
| EOY | 2087203 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2066387 | BOY |
| EOY | 2272031 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2066387 | BOY |
| EOY | 2272031 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4134889 | BOY |
| EOY | 4359234 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 1 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1078989 | OtherCostOrOtherBasis |
| Depreciation | 834315 | Depreciation |
| Book Value | 244674 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 816538 | OtherCostOrOtherBasis |
| Depreciation | 631563 | Depreciation |
| Book Value | 184975 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 537484 | OtherCostOrOtherBasis |
| Depreciation | 456170 | Depreciation |
| Book Value | 81314 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 510963 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERRED COMPENSATION PLAN | $458,195 |
| ACCUMULATED POST-RETIREMENT BENEFITS | $172,067 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 630262 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part X: | Identifier |
| Return Reference | Description of Uncertain Tax Positions Under FIN 48: | ReturnReference |
| Explanation | The Association adopted the provisions of Accounting for Uncertainty in Income Taxes on July 1, 2009. The Association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The Association recognizes accrued interest and penalties associated with uncertain tax provisions as part of the income tax provision. The Association files income tax returns in the U.S. federal and city of Columbus, Ohio jurisdictions. The Association's U.S. federal income tax returns and city of Columbus, Ohio income tax returns prior to fiscal year 2006 are closed. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| Columbus Bar Foundation | |||||||
| 175 South 3rd Street | Columbus | OH | 43215 | 237150505 | 501(c)(3) | 145300 | LAWYERS FOR JUSTICE PROGRAM AND GENERAL |
| AMERICAN RED CROSS | |||||||
| 2025 E STREET NW | WASHINGTON | DC | 20006 | 530196605 | 501(c)(3) | 5000 | HAITIAN RELIEF |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 2 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Procedure for Monitoring Grants in the U.S.: | Part I, Line 2: | Schedule I, Part I, Line 2: This grant supports the Columbus Bar Association's Pro Bono Program/Lawyers for Justice, and also the general charitable purposes of the Columbus Bar Foundation. The Columbus Bar Foundation provides grants and support for a variety of community projects to promote understanding of the law, the role of the legal profession and access to justice for all. |
| Other Information: | Part IV: | SCHEDULE I, PART II: THE SUM OF THE TWO CONTRIBUTIONS DO NOT AGREE WITH THE EXPENSE REPORTED ON FORM 990 PART IX. THE DIFFERENCE IS $15,000 THAT WAS ACCRUED AND EXPENSED IN ANOTHER PERIOD. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ALEXANDER LAGUSCH | |||||||||||||
| 215775 | 0 | 0 | 0 | 0 | 0 | 26590 | 0 | 15195 | 0 | 257560 | 0 | 0 | 0 |
| MARION SMITHBERGER | |||||||||||||
| 129906 | 0 | 0 | 0 | 0 | 0 | 12507 | 0 | 10631 | 0 | 153044 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Part I, Line 1a | ALEXANDER LAGUSCH'S WIFE ATTENDED THE ABA ANNUAL MEETING AND THE ASSOCIATION COVERED THE COST OF TRAVEL. THE BENEFIT WAS THEN ADDED TO ALEXANDER'S W-2 INCOME. |
| Part I, Line 4a | ALEXANDER LAGUSCH RECEIVED $113,646 FROM A 457 (f) PLAN THAT WAS THEN ADDED TO HIS W-2 FOR CALENDAR YEAR 2010. There are four individuals that hold key positions with the Organization that participate in a 457(b) plan. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | THE ORGANIZATION HAS MEMBERS. |
| Form 990, Part VI, Section A, line 7a | THE MEMBERS ELECT OTHER MEMBERS FOR THE GOVERNING BODY ON AN ANNUAL BASIS. |
| Form 990, Part VI, Section A, line 7b | CHANGES TO THE CODE OF REGULATIONS ARE SUBJECT TO THE APPROVAL OF THE MEMBERS. |
| Form 990, Part VI, Section A, line 8b | THIS IS NOT APPLICABLE. THERE ARE NOT ANY SUCH COMMITTEES. |
| Form 990, Part VI, Section B, line 11 | THE CHIEF FINANCIAL OFFICER AND THE EXECUTIVE DIRECTOR REVIEW FORM 990 AND THEN GIVE IT TO THE AUDIT COMMITTEE FOR THEIR REVIEW. AFTER THE AUDIT COMMITTEE HAS REVIEWED FORM 990, IT IS GIVEN TO THE BOARD FOR REVIEW. |
| Form 990, Part VI, Section B, line 12c | EACH MEMBER OF THE BOARD AND EACH MEMBER OF COLUMBUS BAR ASSOCIATION'S EXECUTIVE MANAGEMENT SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSONS: (A) HAS RECEIVED A COPY OF THE POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; AND (C) HAS AGREED TO COMPLY WITH THE POLICY. |
| Form 990, Part VI, Section B, line 15 | THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS, OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Section C, line 19 | THE ORGANIZATION PROVIDES THE DOCUMENTS UPON REQUEST. |
| FORM 990, PART XI, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE FILING OF THE LAST 990. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBUS BAR FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 S THIRD STREET SUITE 1100 | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237150505 | EIN |
| Primary Activities | TO SUPPORT THE CHARITABLE MISSION OF THE COLUMBUS BAR ASSOCIATION | PrimaryActivities |
| Legal Domicile State | OH | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 509 (a)(1) | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBUS BAR SERVICES INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 S THIRD STREET | AddressLine1 |
| City | COLUMBUS | City |
| State | OH | State |
| ZIP Code | 43215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311103991 | EIN |
| Primary Activity | ADMIN. SERVICES for MEMBERS OF THE COLUMBUS BAR ASSOC. | PrimaryActivity |
| Legal Domicile State | OH | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 151531 | ShareOfTotalIncome |
| Share Of EOY Assets | 592619 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| COLUMBUS BAR SERVICES INC | |
| D | 2906 |
| COLUMBUS BAR FOUNDATION | |
| B | 145300 |
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