2025-03-12T17:37:46-05:00 2024-04-30 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2023-05-01 310535300 Cincinnati Bar Association CINC 5133818213 225 E Sixth Street 2nd Floor Cincinnati OH 45202 Lisa G Mc Pherson Executive Director 5133818213 2025-03-11 1 1 Paula Hume P00537516 5132418313 2025-03-11 2023 2025-03-06 01:10:19Z Lisa G Mc Pherson 225 E Sixth Street 2nd Floor Cincinnati OH 45202 3252604 0 X www.cincybar.org X 1972 OH To promote professional excellence, foster justice, serve our members & educate the public. 24 24 21 1049 159089 19806 44981 252154 2221950 2085393 197094 95688 -139290 -161020 2324735 2272215 0 0 0 0 1257269 1260528 0 0 0 768558 751489 2025827 2012017 298908 260198 5425371 5943899 1503713 1470129 3921658 4473770 X To promote professional excellence, foster justice, serve our members and educate the public. 0 0 325134 305141 Continuing 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. 75 live CLE Seminars were attended by 2889 participants. 757 on-demand CLEs were also completed during the fiscal year. In addition, the CBA hosts nearly 150 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). 272646 833107 Membership - The CBA offers Greater Cincinnati attorneys many opportunities to network with their colleagues including 45 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. 112404 148597 Lawyers Referral Service LRS - The LRS provides the public with referrals to lawyers based upon their legal need and geographic location. The LRS provides education to the public by providing programs with community partners. The LRS handles about 12,000 referrals on an annual basis. 898397 620604 898397 620604 1608581 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 30 0 1 21 1 1 1 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X Amy Zerhusen 5136994014 225 East Sixth Street Cincinnati OH 45202 Alan Abes Vice President 10.00 X X 0 0 0 Lori Anthony Trustee 2.00 X 0 0 0 J Corey Asay Trustee 2.00 X 0 0 0 Aine M Baldwin Trustee 2.00 X 0 0 0 Hon Pierre H Bergeron Judicial Trustee 2.00 X 0 0 0 Chelsea J Chalk YLS Chair Elect- Trustee 2.00 X X 0 0 0 Terrence Coates Secretary 2.00 X X 0 0 0 Eric Cook BLAC Representative 2.00 X X 0 0 0 Hon Wende Cross Trustee 2.00 X 0 0 0 Gabriel Davis Trustee 2.00 X 0 0 0 Ryan Goellner YLS Chair-Trustee 2.00 X X 0 0 0 Chris Kahn Trustee 2.00 X 0 0 0 Elida Kamine Trustee 2.00 X 0 0 0 Lindsay A Lawrence Trustee 2.00 X 0 0 0 Shannon D Lawson Trustee 2.00 X 0 0 0 Jacob D Mahle Treasurer 15.00 X X 0 0 0 David J Oberly Trustee 2.00 X 0 0 0 Dale Stalf CBF Liaison 2.00 X 0 0 0 Ebunoluwa Taiwo Trustee 2.00 X 0 0 0 Hon Janaya Trotter Bratton President 10.00 X X 0 0 0 Hon Christopher Wagner Immediate Past President 15.00 X X 0 0 0 Melissa Watt Women Lawyers Liaison 2.00 X 0 0 0 Faith Whitaker President-Elect 10.00 X X 0 0 0 John Williams ABA Delegate 10.00 X 0 0 0 Lisa McPherson Executive Director 37.50 X 164486 0 9740 Maria Palermo General Counsel 37.50 X 103119 0 5993 267605 0 15733 2 0 1 0 Fifth Third Bank 38 Fountain Square Plaza Cincinnati OH 45202 Credit card & Loan 260047 Tk Elevator Corp 3100 Interstate North Circle Ste Atlanta GA 303392227 Elevator purchase 161967 2 24390 207121 20643 252154 Membership Dues 900099 833107 833107 Continued Legal Education 900099 305141 305141 Grievance Reimbursement 900099 274534 274534 Other Program 900099 194620 194620 CBA Publications 541900 183985 6041 177944 294006 294006 2085393 90556 90556 135798 299070 -163272 -163272 -21107 -142165 686451 681319 5132 5132 5132 Mailing List Rental 900099 2227 2227 Miscellaneous 900099 25 25 2252 2272215 1907449 159089 -46477 174226 899888 48511 56080 81823 21600 16581 43625 28325 278460 64362 36393 19509 96175 95504 28464 YLS section expense 13331 Committee expenses 4954 Miscellaneous 4206 2012017 779375 904848 106896 124913 95157 64920 4686733 3385301 1439773 1301432 2663274 3051686 190896 190896 150000 305204 5425371 5943899 125942 147962 949142 961206 428629 360961 1503713 1470129 X 3921658 4473770 3921658 4473770 5425371 5943899 260198 291914 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1990000 1447774 542226 1901306 1151418 749888 795427 786109 9318 1301432 CIP 155204 LRS Commissions receivable 150000 305204 X 2863199 291914 299070 590984 2272215 0 2272215 2311087 299070 299070 2012017 0 2012017 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 299,070. Part XII, Line 2d - Other Adjustments: Rental Expenses 299,070. X X 0 0 0 Lisa McPherson Executive Director 161066 0 3120 0 300 0 9740 0 0 0 174226 0 0 0 Form 990, Part VI, Section A, line 6 The organization has members. Form 990, Part VI, Section A, line 7a The organization has members who have the right to elect board members. Form 990, Part VI, Section A, line 7b Voting 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 11b The 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 12c A 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 15a The 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 Trustees. 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 Trustees. 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 19 The 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. Cincinnati Bar Foundation 225 East Sixth Street 2nd Floor Cincinnati OH 45202 316059929 Grant Making OH 501(c)(3) Line 7 Cincinnati Bar Association 0 Ohio Notary Services Inc 57 S Broadway St 2nd Floor Akron OH 44308 834139445 Notary Testing and Stamps OH Cincinnati Bar Association Related 127979 101330 0 1 0.19900 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 Cincinnati Bar Foundation C 24390 FMV Cincinnati Bar Foundation L 5565 FMV Cincinnati Bar Foundation Q 80040 FMV