Form 990 for tax year 2022

Filed by PRO BONO PARTNERSHIP OF OHIO.

Totals

Total revenue: $1,457,597
Total expenses: $1,472,588
Contributions and grants received: $1,446,293
Grants paid: $0
Program service revenue: $2,395
Investment income: $48
Other revenue: $8,861
Total assets, end of year: $1,106,637
Total liabilities, end of year: $8,599
Net assets or fund balances, end of year: $1,098,038
Program services expenses (Part IX): $1,313,809
Management and general expenses: $108,784
Fundraising expenses: $49,995
Program service expenses (Part III): $1,313,809

Program services were 89.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$0
1f · All other contributions, gifts and grants

$1,446,293
1g · Noncash contributions included above

$903,723
2a · Program service revenue: Program Revenue for seminars

total $2,395 · related or exempt $2,395 · unrelated business $0 · excluded $0
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $48 · related or exempt $48 · unrelated business $0 · excluded $0
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6c · Rental income or loss

real property $0 · personal property $0
7c · Gain or loss

securities $0 · other assets $0
8a · Fundraising events: gross income

$8,861
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $8,861 · unrelated business $0 · excluded $8,861
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $151,249 · program services $105,875 · management and general $34,787 · fundraising $10,587
7 · Other salaries and wages

total $302,640 · program services $251,986 · management and general $24,265 · fundraising $26,389
8 · Pension plan contributions

total $14,571 · program services $11,595 · management and general $1,837 · fundraising $1,139
9 · Other employee benefits

total $5,071 · program services $4,036 · management and general $639 · fundraising $396
10 · Payroll taxes

total $36,532 · program services $29,072 · management and general $4,605 · fundraising $2,855
11c · Fees: accounting

total $12,000 · management and general $12,000
11f · Fees: investment management

total $3,989 · management and general $3,989
11g · Fees: other

total $6,207 · program services $1,305 · fundraising $4,902
12 · Advertising and promotion

total $2,720 · program services $1,306 · fundraising $1,414
13 · Office expenses

total $6,816 · program services $4,325 · management and general $2,256 · fundraising $235
14 · Information technology

total $6,661 · program services $5,662 · management and general $666 · fundraising $333
16 · Occupancy

total $0
17 · Travel

total $5,122 · program services $4,354 · management and general $512 · fundraising $256
19 · Conferences, conventions and meetings

total $2,288 · program services $1,945 · management and general $229 · fundraising $114
23 · Insurance

total $4,101 · program services $3,851 · management and general $250 · fundraising $0
24a · Other expenses: In Kind Legal Services

total $880,835 · program services $861,081 · management and general $19,754 · fundraising $0
24b · Other expenses: In Kind Rent & Supplies

total $22,888 · program services $19,455 · management and general $2,289 · fundraising $1,144
24c · Other expenses: Volunteer Appreciation

total $3,857 · program services $3,857 · management and general $0 · fundraising $0
24d · Other expenses: Dues, Licenses, and Fees

total $3,817 · program services $3,057 · management and general $589 · fundraising $171
24e · All other expenses

total $1,224 · program services $1,047 · management and general $117 · fundraising $60

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $389,042 · end of year $449,490
2 · Savings and temporary cash investments

beginning of year $478,936 · end of year $473,185
4 · Accounts receivable

beginning of year $254,822 · end of year $183,962
17 · Accounts payable and accrued expenses

beginning of year $9,771 · end of year $8,599
27 · Net assets without donor restrictions

beginning of year $737,279 · end of year $785,538
28 · Net assets with donor restrictions

beginning of year $375,750 · end of year $312,500

Mission and programs · 2022

Mission

Powered by attorney volunteers, Pro Bono Partnership of Ohio (PBPO) strengthens our community by providing free business legal services and education to nonprofits. PBPO envisions a just and equitable community enhanced by thriving nonprofits and engaged attorney volunteers.

DIRECT LEGAL SERVICES: Our main program is direct legal services for qualifying Cincinnati and Dayton social service nonprofit organizations on matters related to their business legal needs. We do this by recruiting attorneys from corporations and law firms who donate their time and talent on behalf of our nonprofit clients, freeing up time and space for them to focus on their vital missions and the communities they serve. In 2022, PBPO provided free legal assistance to 154 nonprofits and 275+ attorney volunteers assisted them on 260+ legal projects in the areas of employment, governance, corporate, and intellectual property law, and more. Of PBPO's $1.3 million expenses, $880,000+ included in-kind legal services from our attorney volunteers. SEMINARS: PBPO legal staff and attorney volunteers provide seminars and webinars focused on helping nonprofit leaders identify and address important legal obligations, adopt best practices, and avoid risk. PBPO also offers educational programs for its attorney volunteers on top legal needs for nonprofits and other legal trends. In 2022 PBPO provided 32 educational outreach seminars and webinars. PUBLICATIONS: PBPO publishes newsletters and legal alerts on issues impacting nonprofits that are available on its website for free. PBPO published 13 Pro Bono Briefs and Legal alerts in 2022. In total in 2022, PBPO provided an estimated value of legal services and education for local nonprofits valued at more than $1.46 million.

Expenses $1,313,809 · Revenue $2,395

As filed on the 2022 return.

Listed in Part VII

Erin Childs

Executive Director

Total calculated

$157,300

From this org

$151,250

From related orgs

$0

Other

$6,050

Hours/week

32 + 1 related

Schedule J breakdown matched by us

Base

$136,250

Bonus

$15,000

Other

$0

Deferred

$0

Nontaxable benefits

$6,050

Filer's total

$157,300
Susan Street Whaley

President

Total calculated

$0

Hours/week

2
Allison H Kropp

Vice President

Total calculated

$0

Hours/week

2
T Kellan Grant

Treasurer

Total calculated

$0

Hours/week

2
Susan B Zaunbrecher

Secretary

Total calculated

$0

Hours/week

2
Kermit F Lowery

Executive Committee

Total calculated

$0

Hours/week

2
Maureen Bickley

Trustee

Total calculated

$0

Hours/week

1
Christopher M Brown

Trustee

Total calculated

$0

Hours/week

1
Mark R Chilson

Trustee

Total calculated

$0

Hours/week

1
Martine R Dunn

Trustee

Total calculated

$0

Hours/week

1
Sue Erhart

Trustee

Total calculated

$0

Hours/week

1
Melissa M Feldmeier

Trustee

Total calculated

$0

Hours/week

1
Kyle R Grubbs

Trustee

Total calculated

$0

Hours/week

1
Christopher S Habel

Trustee

Total calculated

$0

Hours/week

1
David C Horn

Trustee

Total calculated

$0

Hours/week

1
Laura Martin

Trustee

Total calculated

$0

Hours/week

1
Michael J Moeddel

Trustee

Total calculated

$0

Hours/week

1
Walter Reynolds

Trustee

Total calculated

$0

Hours/week

1
Phillip J Smith

Trustee

Total calculated

$0

Hours/week

1
W Breck Weigel

Trustee

Total calculated

$0

Hours/week

1
Meredyth Whitford-Schultz

Trustee

Total calculated

$0

Hours/week

1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Approval by the board or compensation committee
7 · Other non-fixed payments

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 7: Merit bonus

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 15 May 2023
IRS schema version: 2022v5.0
Source object: 202301319349301220

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