MAHONING COUNTY BAR ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MAHONING COUNTY BAR ASSOCIATION (EIN 34-0780227)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-09
IRS object ID: 201301299349300335
Schema version: 2012v2.0
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-09T07:08:34-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HD DAVIS CPAS LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	125 CHURCHILL HUBBARD RD	AddressLine1
City	YOUNGSTOWN	City
State	OH	State
ZIP Code	44505	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	340780227	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MAHONING COUNTY BAR ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MAHO	NameControl
Phone	3307462933	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	114 E FRONT ST 100	AddressLine1
City	YOUNGSTOWN	City
State	OH	State
ZIP Code	445031436	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GREGG ROSSI	Name
Title	SECRETARY/TREASURER	Title
Phone	3307462933	Phone
Date Signed	2013-05-02	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	HAROLD DAVIS	Name
Phone	3307598522	Phone
Date Prepared	2013-05-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	GREGG A ROSSI	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	114 E FRONT ST	AddressLine1
City	YOUNGSTOWN	City
State	OH	State
ZIP Code	44503	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	335584	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.MAHONINGBAR.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1992	YearFormation
State Legal Domicile	OH	StateLegalDomicile
Activity Or Mission Description	ATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE THE MEMBERHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICE	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	3	TotalNbrEmployees
Total Nbr Volunteers	3	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	263591	ProgramServiceRevenuePriorYear
Program Service Revenue CY	288239	ProgramServiceRevenueCY
Investment Income Prior Year	-6923	InvestmentIncomePriorYear
Investment Income Current Year	20753	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	256668	TotalRevenuePriorYear
Total Revenue Current Year	308992	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	75958	SalariesEtcPriorYear
Salaries Etc Current Year	78457	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	188056	OtherExpensePriorYear
Other Expenses Current Year	206557	OtherExpensesCurrentYear
Total Expenses Prior Year	264014	TotalExpensesPriorYear
Total Expenses Current Year	285014	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-7346	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	23978	RevenuesLessExpensesCY
Total Assets BOY	172692	TotalAssetsBOY
Total Assets EOY	193279	TotalAssetsEOY
Total Liabilities BOY	45196	TotalLiabilitiesBOY
Total Liabilities EOY	41805	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	127496	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	151474	NetAssetsOrFundBalancesEOY
Mission Description	ATTEND DISTRICT MEETINGS,	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	ATTENDING DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS,NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATING IN LAW DAY & LAWYER REFERRAL SERVICE	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	true	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	3	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LINDA PREGI	NamePerson
Telephone Number	3307462933	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	114 E FRONT ST	AddressLine1
City	YOUNGTOWN	City
State	OH	State
ZIP Code	44503	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee	Individual Trustee Or DirectorIndividualTrusteeOrDirector
SHIRLEY J CHRISTIAN
PRESIDENT	2.00	X	0	0	0
GREGG A ROSSI
SECRETARY-TREASURER	2.00	X	0	0	0
LINDA PREGI
EXECUTIVE SECRETARY	30.00		32296	0	0	X
MICHAEL D HARLAN
TRUSTEE	1.00		0	0	0		X
EDWARD J HARTWIG
TRUSTEE	1.00		0	0	0		X
JAMES B DIETZ
TRUSTEE	1.00		0	0	0		X
MEGAN GRAFF
TRUSTEE	1.00		0	0	0		X
TRACIE L SCHMIDT
TRUSTEE	1.00		0	0	0		X
SCOTT R COCHRAN
TRUSTEE	1.00		0	0	0		X
J MICHAEL THOMPSON
TRUSTEE	1.00		0	0	0		X
ROKLYN DEPERRO TURNER
TRUSTEE	1.00		0	0	0		X
JAMES E ROBERTS
TRUSTEE	1.00		0	0	0		X
LARRY D WILKES
TRUSTEE	1.00		0	0	0		X
RYAN D INGRAM
TRUSTEE	1.00		0	0	0		X
ROBERT W PRICE
TRUSTEE	1						X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	32296	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
MEMBERSHIP DUES	900999	80465
NOTARY PULBIC & REF. FEES	900999	23363
CONTINUING LEGAL EDUCATION	900999	29110
BANQUET & COMM. MEETING	900999	23119
CORTL RULES & FORMS	900999

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	132182	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	288239	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	17108	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	30237	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	26592	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	3645	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	3645	TotalRevenueColumn
Related Or Exempt Function Income	3645	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	308992	TotalRevenueColumn
Related Or Exempt Function Income	308992	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	67204	Total
Program Services	67204	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	2633	Total
Program Services	2633	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	8620	Total
Program Services	8620	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1990	Total
Program Services	1990	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	475	Total
Program Services	475	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6698	Total
Program Services	6698	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	33661	Total
Program Services	33661	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5183	Total
Program Services	5183	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	1650	Total
Program Services	1650	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	316	Total
Program Services	316	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1693	Total
Program Services	1693	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
COMMITTEE EXPENSES	117249	117249
GRIEVANCE EXPENSES	4622	4622
NOTARY PUBLIC	3798	3798
PRINTING & PUBLICATIONS	9672	9672

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	19550	Total
Program Services	19550	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	285014	Total
Program Services	285014	ProgramServices

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	26434	BOY
EOY	26550	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	101053	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	100637	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	732	BOY
EOY	416	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	145526	BOY
EOY	166313	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	172692	BOY
EOY	193279	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	44255	BOY
EOY	40200	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	941	BOY
EOY	1605	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	45196	BOY
EOY	41805	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	127496	BOY
EOY	151474	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	127496	BOY
EOY	151474	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	172692	BOY
EOY	193279	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	23978	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	true	SubstantiallyAllDuesNondeduct
Only In House Lobbying	false	OnlyInHouseLobbying
Agree To Carryover Prior Year	false	AgreeToCarryoverPriorYear

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	96573	InvestmentCostOrOtherBasis
Depreciation	96240	Depreciation
Book Value	333	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	4480	InvestmentCostOrOtherBasis
Depreciation	4397	Depreciation
Book Value	83	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	416	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	ACCRUED PAYROLL TAXES	Description
Amount	$1,605	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	1605	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 12c	EACH MEMBER OF THE GOVERNING BODY READS AND SIGNS A CONFLICT OF INTEREST POLICY.
Pt VI, Line 15b	OFFICE SALARIES ARE DETERMINED BY BOARD BASED ON COMPARABILITY DATA
	AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
Pt VI, Line 11b	ANNUAL COMPILATION AND 990 IS DISTRIBUTED TO AND REVIEWED BY MEMBERS OF BOARD
Form 990, Part IX, Line 24f	BANK FEES 1350. 1350. DONATIONS 710. 710. LINEN & LAUNDRY 995. 995. MISCELLANEOUS 69. 69. POSTAGE 3687. 3687. REPAIRS AND MAINTENANCE 3221. 3221. TELEPHONE 2489. 2489. UTILITIES 6111. 6111. SECURITY 282. 282. DUES & SUBSCRIPTIONS 636. 636.