LAKE COUNTY BAR ASSOCIATION: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- LAKE COUNTY BAR ASSOCIATION (EIN 34-0900417)
- Tax period
- 2017-06-01 to 2018-05-31
- Filed
- 2018-10-10
- IRS object ID
- 201812839349200821
- Schema version
- 2017v2.3
- 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) |
|---|---|---|
| Return | 2018-10-10T13:20:16-04:00 | ReturnTs |
| Tax Period End | 2018-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205364129 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEISER & COMPANY CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6990 SPINACH DR | AddressLine1Txt |
| City | MENTOR | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2017-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 340900417 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKE COUNTY BAR ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAKE | BusinessNameControlTxt |
| Phone | 4409182180 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 490 | AddressLine1Txt |
| City | PAINESVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 440770490 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRANDON D R DYNES | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4409182180 | PhoneNum |
| Signature | 2018-06-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DOUGLAS L HEISER CPA | PreparerPersonNm |
| PTIN | P00178019 | PTIN |
| Phone | 4402051482 | PhoneNum |
| Preparation | 2018-10-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.LCBA-OHIO.ORG | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $188,979 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $52,195 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $40,113 | ProgramServiceRevenueAmt |
| Investment Income | $719 | InvestmentIncomeAmt |
| Gaming Gross Income | $21,885 | GamingGrossIncomeAmt |
| Special Events Direct Expenses | $20,344 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $1,541 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $74,067 | OtherRevenueTotalAmt |
| Total Revenue | $168,635 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $103,077 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $31,495 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $10,182 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $18,051 | OtherExpensesTotalAmt |
| Total Expenses | $162,805 | TotalExpensesAmt |
| Excess Or Deficit For Year | $5,830 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $92,240 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $98,070 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,352 | BOYAmt |
| EOY | $100,030 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,352 | BOYAmt |
| EOY | $100,030 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,112 | BOYAmt |
| EOY | $1,960 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,240 | BOYAmt |
| EOY | $98,070 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE PURPOSE OF THIS ORGANIZATION IS TO PROMOTE THE GENERAL WELFARE BY THE ESTABLISHMENT & MAINTENANCE OF HIGH PROFESSIONAL STANDARDS IN THE PRACTICE OF LAW, IN ACCORDANCE WITH CANONS OF ETHICS OF THE AMERICAN BAR ASSOCIATION, AND TO FURTHER THE INTERESTS OF THE MEMBERS OF THE BAR. MEMBERS ARE PROVIDED WITH TOOLS TO KEEP THEM CURRENT WITH NEW LAWS, CASES AND CHANGES IN THE PROFESSION, INCLUDING SEMINARS, GRIEVANCE COMMITTEE, LUNCH FORUMS & A NEWSLETTER. THE ASSOCIATION ALSO PROMOTES THE LEGAL PROFESSION THROUGH MOCK TRIALS AND JOINT MEETINGS WITH MEDICAL PROFESSION. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PROMOTE THE GENERAL WELFARE BY THE ESTABLISHMENT & MAINTENANCE OF HIGH PROFESSIONAL STANDARDS IN THE PRACTICE OF LAW. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $130,827 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $130,827 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| DARYA J KLAMMER | ||
| PAST PRESIDE | 000.00 | $0 |
| BRANDON D R DYNES | ||
| PRESIDENT | 000.00 | $0 |
| PAUL R MALCHESKY | ||
| VICE PRESIDE | 000.00 | $0 |
| JAMES PO CARRABINE | ||
| TRUSTEE | 000.00 | $0 |
| MICHAEL P GERMANO | ||
| TREASURER | 000.00 | $0 |
| ROBERT SIMPSON | ||
| TRUSTEE | 000.00 | $0 |
| JOSHUA STRICKLAND | ||
| SECRETARY | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RUTH ANN SHULTZ | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 NORTH PLACE | AddressLine1Txt |
| City | PAINESVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44077 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4409182180 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteer Labor Bingo | false | VolunteerLaborBingoInd |
| Volunteer Labor Pull Tabs | false | VolunteerLaborPullTabsInd |
| Gross Revenue Other Gaming | $21,885 | GrossRevenueOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $20,344 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $21,885 | GrossRevenueTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $20,344 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $20,344 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $1,541 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | false | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Individual With Books | RUTH ANN SHULTZ | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 NORTH PLACE | AddressLine1Txt |
| City | PAINESVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44077 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | NOTARY FEES 42,458 GRIEVANCE 11,879 FOUNDATION GRANT 5,650 REFERRAL FEES 4,270 WEBSITE LISTING 3,025 PUBLICATIONS 2,479 MISC. SOCIAL EVENTS 1,693 ANNUAL MEETING 1,400 MISCELLANEOUS 818 BAR ROSTER 395 TOTAL 74,067 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES MEMBERSHIP COSTS 495 OFFICE & SUPPLIES 8,862 POSTAGE 3,641 TELEPHONE 1,810 TRAVEL REIMBURSEMENT 869 GEN'L INSURANCE 2,374 TOTAL 18,051 |
| FORM 990-EZ, PART II, LINE 24 | OFFICE EQUIPMENT 16,928 16,928 LESS ACCUMULATED DEPRECIATION 16,928 16,928 INTEREST RECEIVABLE 0 0 TOTAL 0 0 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,112 1,960 |
| FORM 990-EZ, PART III | THE PURPOSE OF THIS ORGANIZATION IS TO PROMOTE THE GENERAL WELFARE BY THE ESTABLISHMENT & MAINTENANCE OF HIGH PROFESSIONAL STANDARDS IN THE PRACTICE OF LAW, IN ACCORDANCE WITH CANONS OF ETHICS OF THE AMERICAN BAR ASSOCIATION, AND TO FURTHER THE INTERESTS OF THE MEMBERS OF THE BAR. MEMBERS ARE PROVIDED WITH TOOLS TO KEEP THEM CURRENT WITH NEW LAWS, CASES AND CHANGES IN THE PROFESSION, INCLUDING SEMINARS, GRIEVANCE COMMITTEE, LUNCH FORUMS & A NEWSLETTER. THE ASSOCIATION ALSO PROMOTES THE LEGAL PROFESSION THROUGH MOCK TRIALS AND JOINT MEETINGS WITH MEDICAL PROFESSION. |