STRATEGY STUDIO / PUBLIC DATA EXPLORER

MAHONING COUNTY BAR ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MAHONING COUNTY BAR ASSOCIATION (EIN 34-0780227)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-15
IRS object ID
202541359349313144
Schema version
2024v5.0
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)
Return2025-05-15T18:01:07-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN934658463PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HD GROWTH PARTNERS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14308 BELMONT AVE SUITE 1AddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP445051071ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340780227EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAHONING COUNTY BAR ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMAHOBusinessNameControlTxt
Phone3307462933PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1114 E FRONT ST RM/STE 100AddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP445031436ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES B DIETZPersonNm
Person TitleSECRETARY TREASURERPersonTitleTxt
Phone3307462933PhoneNum
Signature2025-04-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY PETREY CPA CGMAPreparerPersonNm
PTINP01258844PTIN
Phone3307598522PhoneNum
Preparation2025-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES B DIETZPrincipalOfficerNm
Gross Receipts$285,403GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.MAHONINGBAR.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICEActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$233,089PYProgramServiceRevenueAmt
CY Program Service Revenue$204,806CYProgramServiceRevenueAmt
PY Investment Income$9,919PYInvestmentIncomeAmt
CY Investment Income$24,163CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$243,008PYTotalRevenueAmt
CY Total Revenue$228,969CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$88,916PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$64,129CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$201,262PYOtherExpensesAmt
CY Other Expenses$174,948CYOtherExpensesAmt
PY Total Expenses$290,178PYTotalExpensesAmt
CY Total Expenses$239,077CYTotalExpensesAmt
PY Revenues Less Expenses-$47,170PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$10,108CYRevenuesLessExpensesAmt
Total Assets BOY$291,225TotalAssetsBOYAmt
Total Assets EOY$283,597TotalAssetsEOYAmt
Total Liabilities BOY$52,648TotalLiabilitiesBOYAmt
Total Liabilities EOY$50,095TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$238,577NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$233,502NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$199,125ExpenseAmt
DescATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICEDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$39,952ExpenseAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$39,952TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$239,077TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRENEE KENNEALLYPersonNm
Phone3307462933PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1114 E FRONT STAddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44503ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RACHEL MELLINGER
EXECUTIVE DI40.00Yes (X)Yes (X)$39,952$0$0
ELLIOUSA BAIER
TRUSTEE2.00Yes (X)$0$0$0
JUDGE CARLA J BALDWIN
TRUSTEE2.00Yes (X)$0$0$0
FRANK CASSESE
TRUSTEE2.00Yes (X)$0$0$0
DOMINIC DELAURENTIS
TRUSTEE2.00Yes (X)$0$0$0
W SCOTT FOWLER
TRUSTEE2.00Yes (X)$0$0$0
THOMAS F HULL II
TRUSTEE2.00Yes (X)$0$0$0
RYAN D INGRAM
TRUSTEE2.00Yes (X)$0$0$0
LYNN A MARO
TRUSTEE2.00Yes (X)$0$0$0
JOSEH OHLIN
TRUSTEE2.00Yes (X)$0$0$0
ROBERT W PRICE
TRUSTEE2.00Yes (X)$0$0$0
TRACIE L SCHMIDT
TRUSTEE2.00Yes (X)$0$0$0
J MICHAEL THOMPSON
TRUSTEE2.00Yes (X)$0$0$0
JAMES B DIETZ
SECRETARY TR2.00Yes (X)$0$0$0
COREY J GRIMM
PRESIDENT2.00Yes (X)$0$0$0
SCOTT R KAMENITSA
PRESIDENT EL2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$39,952TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GRIEVANCE REIMBURSEMENTS$79,681$79,681
MEMBERSHIP DUES$43,330$43,330
NOTARY PUBLIC & REFERRAL FEES$28,798$28,798
CONTINUING LEGAL EDUCATION$23,050$23,050
BANQUET & COMMITTEE MEETINGS$10,080$10,080

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,867TotalRevenueColumnAmt
Related Or Exempt Func Income$19,867RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$204,806TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,274TotalRevenueColumnAmt
Related Or Exempt Func Income$6,274RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$60,823SecuritiesAmt
Other$13,500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$56,434SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$4,389SecuritiesAmt
Other$13,500OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,889TotalRevenueColumnAmt
Related Or Exempt Func Income$17,889RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$228,969TotalRevenueColumnAmt
Related Or Exempt Func Income$228,969RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$39,952TotalAmt
Program Services$39,952ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$18,865TotalAmt
Program Services$18,865ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$566TotalAmt
Program Services$566ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,746TotalAmt
Program Services$4,746ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,580TotalAmt
Program Services$2,580ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$2,574TotalAmt
Program Services$2,574ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,483TotalAmt
Program Services$1,483ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$29,891TotalAmt
Program Services$29,891ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$41,536TotalAmt
Program Services$41,536ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3TotalAmt
Program Services$3ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,945TotalAmt
Program Services$4,945ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,592TotalAmt
Program Services$1,592ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
COMMITTEE EXPENSES$41,921$41,921
SEMINARS$11,046$11,046
GRIEVANCE EXPENSES$9,686$9,686
LAW DAY EXPENSES$4,752$4,752

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$22,939TotalAmt
Program Services$22,939ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$239,077TotalAmt
Program Services$239,077ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$25,963BOYAmt
EOY$16,715EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$125,778LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$125,778LandBldgEquipAccumDeprecAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$265,262BOYAmt
EOY$266,882EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$291,225BOYAmt
EOY$283,597EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$52,648BOYAmt
EOY$50,095EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$52,648BOYAmt
EOY$50,095EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$238,577BOYAmt
EOY$233,502EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$238,577BOYAmt
EOY$233,502EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$291,225BOYAmt
EOY$283,597EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$10,108ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$5,033NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$125,778OtherCostOrOtherBasisAmt
Depreciation$125,778DepreciationAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SECURED NOTES UNRELATED 3RD PARTIES$50,000
WITHHELD PAYROLL ITEMS$95
FieldValueIRS element (for citing)
Total Liability$50,095TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICE
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12CEACH MEMBER OF THE GOVERNING BODY READS AND SIGNS A CONFLICT OF INTEREST POLICY
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST