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← OHIO STATE BAR ASSOCIATION

Form 990 for tax year 2024

Filed by OHIO STATE BAR ASSOCIATION.

Totals

Total revenue
$8,769,005
Total expenses
$9,240,994
Contributions and grants received
$4,950
Grants paid
$109,430
Program service revenue
$6,816,291
Investment income
$1,864,017
Other revenue
$83,747
Total assets, end of year
$22,936,435
Total liabilities, end of year
$3,450,262
Net assets or fund balances, end of year
$19,486,173
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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.

  • 1f · All other contributions, gifts and grants

    $4,950

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $4,699,056 · related or exempt $4,699,056

  • 2b · Program service revenue: CONTINUING LEGAL EDUCATION

    total $1,483,455 · related or exempt $1,483,455

  • 2c · Program service revenue: PROFESSIONAL DISCIPLINE

    total $305,201 · related or exempt $305,201

  • 2d · Program service revenue: SPONSORS AND EXHIBITORS

    total $118,065 · related or exempt $118,065

  • 2e · Program service revenue: MEETINGS AND SPECIAL PROGRAMS

    total $117,400 · related or exempt $117,400

  • 2f · All other program service revenue

    total $93,114 · related or exempt $93,114

  • 3 · Investment income

    total $1,388,876 · excluded $1,388,876

  • 5 · Royalties

    total $256,562 · excluded $256,562

  • 6a · Gross rents

    real property $271,844

  • 6b · Less rental expenses

    real property $621,474

  • 6c · Rental income or loss

    real property -$349,630

  • 6d · Net rental income or loss

    total -$349,630 · unrelated business -$14,523 · excluded -$335,107

  • 7a · Gross sales of assets other than inventory

    securities $5,828,080

  • 7b · Less cost or other basis and sales expenses

    securities $5,352,939

  • 7c · Gain or loss

    securities $475,141

  • 7d · Net gain or loss

    total $475,141 · excluded $475,141

  • 11a · Other revenue: TESTING SERVICES FROM OHIO NOTARY

    total $105,998 · related or exempt $105,998

  • 11b · Other revenue: ADVERTISING

    total $68,909 · unrelated business $68,909

  • 11c · Other revenue: OTHER MISCELLANEOUS

    total $4,423 · excluded $4,423

  • 11d · All other revenue

    total -$2,515 · unrelated business -$2,515

  • 11e · Other revenue, total

    $176,815

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $109,430

  • 5 · Compensation of officers, directors and key employees

    total $567,949

  • 7 · Other salaries and wages

    total $3,537,313

  • 8 · Pension plan contributions

    total $268,575

  • 9 · Other employee benefits

    total $615,296

  • 10 · Payroll taxes

    total $313,763

  • 11g · Fees: other

    total $178,232

  • 13 · Office expenses

    total $176,921

  • 14 · Information technology

    total $976,031

  • 16 · Occupancy

    total $362,057

  • 17 · Travel

    total $367,071

  • 19 · Conferences, conventions and meetings

    total $456,067

  • 20 · Interest

    total $601

  • 22 · Depreciation, depletion and amortization

    total $495,805

  • 23 · Insurance

    total $13,908

  • 24a · Other expenses: PUBLICATIONS

    total $439,536

  • 24b · Other expenses: BANK CHARGES

    total $146,841

  • 24c · Other expenses: MEMBERSHIP AND PR

    total $92,019

  • 24d · Other expenses: SECTION PROGRAM

    total $83,716

  • 24e · All other expenses

    total $39,863

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $129 · end of year $59,863

  • 2 · Savings and temporary cash investments

    beginning of year $3,708,548 · end of year $1,765,085

  • 4 · Accounts receivable

    beginning of year $146,130 · end of year $110,202

  • 7 · Other notes and loans receivable

    beginning of year $97,958 · end of year $49,539

  • 9 · Prepaid expenses and deferred charges

    beginning of year $103,200 · end of year $252,863

  • 10a · Land, buildings and equipment: cost or other basis

    $13,386,205

  • 10b · Land, buildings and equipment: accumulated depreciation

    $10,081,469

  • 10c · Land, buildings and equipment, net

    beginning of year $3,317,908 · end of year $3,304,736

  • 11 · Investments: publicly traded securities

    beginning of year $12,871,363 · end of year $14,812,685

  • 12 · Investments: other securities

    beginning of year $2,594,410 · end of year $2,581,462

  • 15 · Other assets

    beginning of year $79,145 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $724,953 · end of year $556,803

  • 19 · Deferred revenue

    beginning of year $2,433,667 · end of year $2,403,366

  • 25 · Other liabilities

    beginning of year $539,032 · end of year $490,093

  • 27 · Net assets without donor restrictions

    beginning of year $18,080,341 · end of year $18,294,235

  • 28 · Net assets with donor restrictions

    beginning of year $1,140,798 · end of year $1,191,938

Mission and programs · 2024

Mission

THE OHIO STATE BAR ASSOCIATION (THE "ASSOCIATION") IS AN UNINCORPORATED VOLUNTARY NON-PROFIT ORGANIZATION. THE ASSOCIATION WAS FORMED TO PROMOTE JUSTICE AND ADVANCE THE INTERESTS OF THE LEGAL PROFESSION.

Activities or mission (Part I)

TO PROMOTE JUSTICE AND ADVANCE THE INTERESTS OF THE LEGAL PROFESSION.

  • CONTINUING LEGAL EDUCATION: THE OHIO STATE BAR ASSOCIATION (OSBA), THROUGH ITS CONTINUING LEGAL EDUCTION PROGRAM, PROVIDES LIVE IN-PERSON SEMINARS, LIVE INTERACTIVE WEBINARS (LIWS), QUICK WEBCASTS (QWCS), AND SELF-STUDY CLE TO OSBA MEMBERS, OHIO LAWYERS AND RELATED PROFESSIONALS. ANNUALLY, THE OSBA PRODUCES AND ADMINISTERS APPROXIMATELY 50 LIVE PROGRAMS, 80 LIWS, AND OVER 90 QWCS PROGRAMS. VIDEO PROGRAMS ARE OFFERED TO LOCAL BARS AND LAW FIRMS FOR REPLAY VIEWING. MANY OF THE LIVE, LIW AND QWC PROGRAMS WERE VIDEOTAPED FOR ADDITIONAL PROGRAMMING THROUGH SELF-STUDY CLE DOWNLOADS. THE PROGRAMS ARE REPURPOSED IN ITS STATE-OF-THE-ART BROADCAST STUDIO. MANY OF THE LIVE PROGRAMS INCLUDE A VARIETY OF HIGH LEVEL INSTITUTES, INCLUDING THE MIDWEST LABOR AND EMPLOYMENT LAW CONFERENCE, THE ADVANCED PROBATE LAW SEMINAR, THE CORPORATE COUNSEL INSTITUTE, THE ENVIRONMENTAL LAW, SOLO AND SMALL FIRM INSTITUTE, AND THE OSBA LEGAL TECHNOLOGY AND PRACTICE MANAGEMENT CONFERENCE.

  • PUBLICATIONS: THE OSBA PUBLISHES A VARIETY OF DIFFERENT REPORTS, MAGAZINES, NEWSLETTERS, AND OTHER INFORMATIONAL RESOURCES INCLUDING SOCIAL MEDIA. OSBA PUBLISHES THE OHIO STATE BAR ASSOCIATION REPORT THROUGH A DAILY EMAIL, AS A RESOURCE. THIS REPORT PROVIDES A SIGNIFICANT AMOUNT OF INFORMATION AND/OR CASES RELEASED FROM THE OHIO SUPREME COURT AND SELECTED CASES FROM THE OHIO APPELLATE COURTS. OSBA ALSO PUBLISHES THE OHIO LAWYER. THIS MEMBERSHIP MAGAZINE FEATURES ARTICLES ON LEGAL ISSUES AND TRENDS TO HELP LAWYERS STAY CURRENT AND SHARES IN-DEPTH INFORMATION ON THE LATEST LEGAL DEVELOPMENTS WITH THEIR COLLEAGUES AROUND THE STATE. ADDITIONAL PUBLICATIONS BY THE OSBA INCLUDE A VARIETY OF DIFFERENT PAPER AND ELECTRONIC NEWSLETTERS. SOME OF THE NEWSLETTERS PUBLISHED BY THE OSBA INCLUDE THE PARALEGAL/LEGAL ASSISTANT NEWS, SECTION NEWSLETTERS, AND SPECIAL PUBLICATIONS.

  • MEMBERSHIP RETENTION & ENGAGEMENT SERVICES: THE OSBA PROVIDES A VARIETY OF PROGRAMS DESIGNED TO IMPROVE AND ENHANCE THE LEGAL PROFESSION AND THE LEGAL SERVICES AVAILABLE TO THE PUBLIC. THE MEMBER RELATIONS, SERVICES AND ENGAGEMENT DEPARTMENT IS RESPONSIBLE FOR RECRUITING AND RETAINING OSBA MEMBERS AND ENGAGING LEGAL PROFESSIONALS WHO ARE NOT OSBA MEMBERS. THIS DEPARTMENT IS ALSO RESPONSIBLE FOR THE MEMBER SERVICES CENTER WHERE CALLS FROM CONSUMERS OF LEGAL SERVICES, LAWYERS, AND MEMBERS OF THE OSBA ARE DIRECTED FOR INFORMATION, REFERRAL, AND/OR OTHER SERVICES.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Andrew P Lycans

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Eric K Combs

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Gary J Carter

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Gregory R Flax

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Howard Wernow

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Jan Allen Baughman

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Jay E Michael

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Kyle W Bickford

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Mark A Hutson

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Marlon A Primes

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Matthew A Miller

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Matthew Vansuch

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Maura E Scanlon

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Michael J Frantz Jr

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Richard W Clagg

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Robert S Salem

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Robert J Rice

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Scott M Robe

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Vallie T Bowman-English

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Wendi M Fowler

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Zach G Ferrall

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • Daniel R Griffith

    PRESIDENT

    Total calculated
    $12,000
    From this org
    $12,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • William G Chris

    PRESIDENT-ELECT

    Total calculated
    $0
    Hours/week
    1

  • Michelle L Kranz

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Mary Amos Augsburger

    CEO/SECRETARY

    Total calculated
    $443,170
    From this org
    $376,355
    From related orgs
    $0
    Other
    $66,815
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $346,983
    Bonus
    $21,118
    Other
    $8,254
    Deferred
    $26,480
    Nontaxable benefits
    $40,335
    Filer's total
    $443,170

  • Craig Howell

    COO/CFO/TREASURER

    Total calculated
    $124,779
    From this org
    $124,779
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • J Desiree Blankenship

    GENERAL COUNSEL

    Total calculated
    $284,070
    From this org
    $225,037
    From related orgs
    $0
    Other
    $59,033
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $224,317
    Bonus
    $720
    Other
    $0
    Deferred
    $16,937
    Nontaxable benefits
    $42,096
    Filer's total
    $284,070

  • Francis Wellington

    DIRECTOR OF CLE

    Total calculated
    $180,179
    From this org
    $153,528
    From related orgs
    $0
    Other
    $26,651
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,808
    Bonus
    $720
    Other
    $0
    Deferred
    $11,156
    Nontaxable benefits
    $15,495
    Filer's total
    $180,179

  • Michael K Murdock

    CHIEF INFORMATION & TECHNO

    Total calculated
    $210,033
    From this org
    $195,413
    From related orgs
    $0
    Other
    $14,620
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $194,693
    Bonus
    $720
    Other
    $0
    Deferred
    $13,649
    Nontaxable benefits
    $971
    Filer's total
    $210,033

  • Scott Lundregan

    AED POLICY & GOVERNMENT AF

    Total calculated
    $163,410
    From this org
    $151,426
    From related orgs
    $0
    Other
    $11,984
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,851
    Bonus
    $575
    Other
    $0
    Deferred
    $10,835
    Nontaxable benefits
    $1,149
    Filer's total
    $163,410

  • Maggie M Ostrowski

    MARKETING DIRECTOR

    Total calculated
    $190,131
    From this org
    $138,454
    From related orgs
    $0
    Other
    $51,677
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,879
    Bonus
    $575
    Other
    $0
    Deferred
    $10,558
    Nontaxable benefits
    $41,119
    Filer's total
    $190,131

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

  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 1A
TRAVEL FOR COMPANIONS: ALL MEMBERS OF THE BOARD OF GOVERNORS ARE PERMITTED TO BRING THEIR SPOUSE OR GUEST WITH THEM TO THE REQUIRED BOARD MEETINGS AND CONFERENCES. THE ORGANIZATION REIMBURSES BOARD MEMBERS FOR TRAVEL FOR COMPANIONS AND REPORTS THESE AMOUNTS ON FORM 1099. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE OHIO STATE BAR ASSOCIATION PAYS HEALTH OR SOCIAL CLUB DUES FOR MS. AUSBURGER AND MR. LUNDREGAN IN CONNECTION WITH THEIR DUTIES FOR THE OHIO STATE BAR ASSOCIATION. DUES FOR THESE INDIVIDUALS WERE APPROVED THROUGH THE CEO'S EXECUTIVE COMPENSATION AGREEMENT AND THROUGH THE APPROVAL OF THE 2024 BUDGET BY THE ORGANIZATION'S BOARD. THE DUES WERE PAID UNDER AN ACCOUNTABLE PLAN ARRANGEMENT. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: THE CEO, PRESIDENT AND PRESIDENT-ELECT RECEIVE REIMBURSEMENT FOR COMPANION TRAVEL EXPENSES THAT ARE GROSSED UP TO INCLUDE THE TAX EFFECT OF THE PAYMENT. THE ENTIRE AMOUNT, INCLUDING THE GROSS UP, IS REPORTED ON FORM 1099 AND FORM W-2 FOR THESE INDIVIDUALS.

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • OHIO LAWPAC

    527 · POLITICAL ACTION COMMITTEE · OH · controlled entity

    Directly controlled by OHIO STATE BAR ASSOCIATION

  • LEGAL AID OF SOUTHEAST AND CENTRAL OHIO

    501(C)(3) · EQUAL ACCESS TO JUSTICE · OH · controlled entity

    Directly controlled by OHIO STATE BAR ASSOCIATION

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • OHIO BAR LIABILITY INSURANCE COMPANY

    C · INSURANCE · OH · 100% owned · controlled entity

    Directly controlled by OHIO STATE BAR ASSOCIATION

  • 1650 LAKE SHORE INC

    C · REAL ESTATE · OH · 100% owned · controlled entity

    Directly controlled by OHIO BAR LIABILITY INSURANCE COMPANY

  • OBLIC HOLDINGS LLC

    C · INSURANCE · OH · 100% owned · controlled entity

    Directly controlled by OHIO BAR LIABILITY INSURANCE COMPANY

Provenance

Return type
form_990
Tax year
2024
Filed
15 December 2025
IRS schema version
2024v5.2
Source object
202513529349301511

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