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CINCINNATI BAR ASSOCIATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
CINCINNATI BAR ASSOCIATION (EIN 31-0535300)
Tax period
2020-05-01 to 2021-04-30
Filed
2022-03-11
IRS object ID
202210709349301816
Schema version
2020v4.2
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)
Return2022-03-11T16:45:47-06:00ReturnTs
Tax Period End2021-04-30TaxPeriodEndDt

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 Begin2020-05-01TaxPeriodBeginDt

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
Signature2022-03-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLisaPersonFirstNm
Person LastMc PhersonPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPaula HumePreparerPersonNm
PTINP00537516PTIN
Phone5132418313PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$2,494,926GrossReceiptsAmt
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 Employee24TotalEmployeeCnt
Total Volunteers775TotalVolunteersCnt
Total Gross UBI$134,189TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$110,731NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,332,559PYProgramServiceRevenueAmt
CY Program Service Revenue$1,870,401CYProgramServiceRevenueAmt
PY Investment Income$148,484PYInvestmentIncomeAmt
CY Investment Income$137,289CYInvestmentIncomeAmt
PY Other Revenue-$145,152PYOtherRevenueAmt
CY Other Revenue-$164,198CYOtherRevenueAmt
PY Total Revenue$2,335,891PYTotalRevenueAmt
CY Total Revenue$1,843,492CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,355,224PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,181,389CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$892,287PYOtherExpensesAmt
CY Other Expenses$523,797CYOtherExpensesAmt
PY Total Expenses$2,247,511PYTotalExpensesAmt
CY Total Expenses$1,705,186CYTotalExpensesAmt
PY Revenues Less Expenses$88,380PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$138,306CYRevenuesLessExpensesAmt
Total Assets BOY$4,477,166TotalAssetsBOYAmt
Total Assets EOY$5,511,240TotalAssetsEOYAmt
Total Liabilities BOY$1,942,544TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,157,473TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,534,622NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,353,767NetAssetsOrFundBalancesEOYAmt
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
Expense$304,902ExpenseAmt
Revenue$270,974RevenueAmt
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. 81 CLE Seminars were attended by 3546 participants. In addition, the CBA hosts over 200 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)
Expense$198,071ExpenseAmt
Revenue$906,403RevenueAmt
DescMembership - The CBA offers Greater Cincinnati attorneys many opportunities to network with their colleagues including 50+ practice area or professional committees, leadership and community service programs and special events. The CBA offers a host of legal resources and membership includes 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)
Expense$111,678ExpenseAmt
Revenue$167,864RevenueAmt
DescLawyers Referral Service LRS - The LRS provides the public with referrals to lawyers based upon their available legal need and geographic location. The LRS provides education to the public by providing programs with community partners. The LRS handles about 11,128 referrals on an annual basis.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$740,127ExpenseAmt
Revenue$359,660RevenueAmt
DescAll other member program servicesDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$740,127TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$359,660TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,354,778TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 LiabilitiesYes (1)ReportOtherLiabilitiesInd
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
Employee24EmployeeCnt
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 Chapters0LocalChaptersInd
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 (25 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Janaya Trotter Bratton
Secretary10.00Yes (X)Yes (X)$0$0$0
Hon Pierre H Bergeron
Judicial Trustee2.00Yes (X)$0$0$0
David R Boyles
Trustee2.00Yes (X)$0$0$0
Jacob D Mahle
Trustee2.00Yes (X)$0$0$0
David S Blessing
Trustee2.00Yes (X)$0$0$0
Faith Whitaker
Trustee2.00Yes (X)$0$0$0
Michael S Bailes
CBF Liasion2.00Yes (X)$0$0$0
Alan Abes
Trustee - Left 4/30/212.00Yes (X)$0$0$0
J Phenise Poole
Trustee - Left 4/30/212.00Yes (X)$0$0$0
Bridget McGraw
Trustee2.00Yes (X)$0$0$0
Shannon D Lawson
Trustee2.00Yes (X)$0$0$0
Terrence Coates
Trustee2.00Yes (X)$0$0$0
Kellie Kulka
YLS Chair Trustee - Left 4/30/212.00Yes (X)Yes (X)$0$0$0
Pavan Vijay Parikh
Trustee2.00Yes (X)$0$0$0
Wednesday Shipp
BLAC Liasion - Left 4/30/212.00Yes (X)$0$0$0
Kristin Booth
Women Lawyers Liasion2.00Yes (X)$0$0$0
Eric Cook
Trustee2.00Yes (X)$0$0$0
Steve Richey
Vice President10.00Yes (X)Yes (X)$0$0$0
Patrick Hayes
Treasurer - Left 4/30/2115.00Yes (X)Yes (X)$0$0$0
Sara Cooperrider
President - Elect10.00Yes (X)Yes (X)$0$0$0
John Williams
ABA Delegate2.00Yes (X)$0$0$0
Joseph Heyd
Immediate Past President-Left 4/2110.00Yes (X)Yes (X)$0$0$0
Christopher Wagner
President15.00Yes (X)Yes (X)$0$0$0
Lindsay A Lawrence
Trustee2.00Yes (X)$0$0$0
Lisa McPherson
Executive Director40.00Yes (X)$143,831$0$8,658
FieldValueIRS element (for citing)
Total Reportable Comp From Org$143,831TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$8,658TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
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 Line1Fifth Third BankBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line138 Fountain Square PlazaAddressLine1Txt
CityCincinnatiCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
ServicesCredit Card & LoanServicesDesc
Compensation$138,467CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Membership Dues900099$906,403$906,403
Continued Legal Education900099$270,974$270,974
Grievance Reimbursement900099$204,133$204,133
CBA Publications511140$186,976$19,076$167,900
Lawyers Referral Service900099$167,864$167,864

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$134,051TotalRevenueColumnAmt
Related Or Exempt Func Income$134,051RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,870,401TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$46,889TotalRevenueColumnAmt
Exclusion$46,889ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$102,572RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$269,323RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$166,751RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$166,751TotalRevenueColumnAmt
Unrelated Business Revenue-$33,864UnrelatedBusinessRevenueAmt
Exclusion-$132,887ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$472,511SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$382,111SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$90,400SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$90,400TotalRevenueColumnAmt
Exclusion$90,400ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneousDesc
Business900099BusinessCd
Total Revenue Column$2,553TotalRevenueColumnAmt
Related Or Exempt Func Income$2,400RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$153UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,553OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,843,492TotalRevenueColumnAmt
Related Or Exempt Func Income$1,704,901RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$134,189UnrelatedBusinessRevenueAmt
Exclusion$4,402ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$152,489TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$840,403TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$35,504TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$78,927TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$74,066TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,700TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$13,326TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$11,480TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$23,527TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$154,722TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$60,562TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$33,224TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,045TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$65,503TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$96,314TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$26,916TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
UBI Taxes$15,496
Property Rental$4,830
Miscellaneous$2,094
Committee expenses$538

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$520TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,705,186TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$519,442BOYAmt
EOY$1,057,879EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$256,429BOYAmt
EOY$81,778EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$59,209BOYAmt
EOY$65,132EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,611,787LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,212,165LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,530,762BOYAmt
EOY$1,399,622EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,105,837BOYAmt
EOY$2,755,742EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$5,487BOYAmt
EOY$1,087EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$150,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,477,166BOYAmt
EOY$5,511,240EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$133,918BOYAmt
EOY$243,540EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,176,993BOYAmt
EOY$1,036,913EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$631,633BOYAmt
EOY$563,965EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$313,055EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,942,544BOYAmt
EOY$2,157,473EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,353,293BOYAmt
EOY$3,353,767EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$181,329BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,534,622BOYAmt
EOY$3,353,767EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,477,166BOYAmt
EOY$5,511,240EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$138,306ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$566,581NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$114,258PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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 D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,990,000OtherCostOrOtherBasisAmt
Depreciation$1,258,249DepreciationAmt
Book Value$731,751BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,716,190OtherCostOrOtherBasisAmt
Depreciation$1,095,477DepreciationAmt
Book Value$620,713BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$905,597OtherCostOrOtherBasisAmt
Depreciation$858,439DepreciationAmt
Book Value$47,158BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,399,622TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPPP Loan PayableDesc
Amt$313,055Amt
FieldValueIRS element (for citing)
Total Liability$313,055TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,679,396TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$566,581NetUnrealizedGainsInvstAmt
Other Revenue$269,323OtherRevenueAmt
Revenue Not Reported$835,904RevenueNotReportedAmt
Revenue Subtotal$1,843,492RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,843,492TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,974,509TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$269,323OtherExpensesIncludedAmt
Expenses Not Reported$269,323ExpensesNotReportedAmt
Expenses Subtotal$1,705,186ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,705,186TotalExpensesPerForm990Amt

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 269,323.
Part XII, Line 2d - Other Adjustments:Rental Expenses 269,323.

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$143,831BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$8,658DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$152,489TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 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 Directors. 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 directors. The President then meets with the Board of Directors without the Executive Director being present and informs them of the Executive Committee's findings and recommendation. The President then calls for a motion and then the Board of Trustees vote upon an appropriate compensation package for the Executive Director.
Form 990, Part VI, Section C, line 19The governing documents are published on the organization's website. The conflict of interest policy and financials are available upon request.
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 OrganizationYes (1)ControlledOrganizationInd

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$96,211ShareOfTotalIncomeAmt
Share Of EOY Assets$136,395ShareOfEOYAssetsAmt
Disproportionate Allocations0DisproportionateAllocationsInd
General Or Managing PartnerYes (1)GeneralOrManagingPartnerInd
Ownership0.20000OwnershipPct
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 OrgYes (1)RentalOfFacilitiesToOthOrgInd
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 (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
Cincinnati Bar Foundation
C$3,574
Cincinnati Bar Foundation
J$1,395
Cincinnati Bar Foundation
L$4,935
Cincinnati Bar Foundation
Q$56,500