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Nonprofiteer
← TOLEDO BAR ASSOCIATION

Form 990 for tax year 2023

Filed by TOLEDO BAR ASSOCIATION.

Totals

Total revenue
$1,254,987
Total expenses
$1,233,922
Contributions and grants received
$213,736
Grants paid
$0
Program service revenue
$992,586
Investment income
$57,509
Other revenue
-$8,844
Total assets, end of year
$2,529,176
Total liabilities, end of year
$466,687
Net assets or fund balances, end of year
$2,062,489
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.

  • 1d · Related organizations

    $41,345

  • 1f · All other contributions, gifts and grants

    $172,391

  • 2a · Program service revenue: OTHER PROGRAMS

    total $378,460 · related or exempt $378,460

  • 2b · Program service revenue: DUES AND ASSESSMENTS

    total $358,410 · related or exempt $358,410

  • 2c · Program service revenue: CONTINUING LEGAL EDUCA

    total $159,147 · related or exempt $159,147

  • 2d · Program service revenue: REFERRAL SERVICE

    total $74,320 · related or exempt $74,320

  • 2e · Program service revenue: PUBLICATION - ADV

    total $22,249 · unrelated business $22,249

  • 3 · Investment income

    total $55,718 · excluded $55,718

  • 7a · Gross sales of assets other than inventory

    securities $374,798

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

    securities $373,007

  • 7c · Gain or loss

    securities $1,791

  • 7d · Net gain or loss

    total $1,791 · related or exempt $1,791

  • 10a · Gross sales of inventory

    $9,725

  • 10b · Cost of goods sold

    $18,569

  • 10c · Net income from sales of inventory

    total -$8,844 · unrelated business -$8,844

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $169,378

  • 7 · Other salaries and wages

    total $517,824

  • 8 · Pension plan contributions

    total $33,502

  • 9 · Other employee benefits

    total $55,402

  • 10 · Payroll taxes

    total $51,760

  • 11c · Fees: accounting

    total $14,040

  • 11f · Fees: investment management

    total $4,371

  • 11g · Fees: other

    total $27,367

  • 12 · Advertising and promotion

    total $2,697

  • 13 · Office expenses

    total $29,351

  • 16 · Occupancy

    total $87,970

  • 17 · Travel

    total $20,936

  • 19 · Conferences, conventions and meetings

    total $11,721

  • 22 · Depreciation, depletion and amortization

    total $54,715

  • 23 · Insurance

    total $20,952

  • 24a · Other expenses: PROGRAM FOOD AND REFRES

    total $45,625

  • 24b · Other expenses: PROGRAM MATERIALS, VIDE

    total $18,348

  • 24c · Other expenses: SMALL FURNITURE & EQUIP

    total $14,074

  • 24d · Other expenses: BANK FEES

    total $12,646

  • 24e · All other expenses

    total $41,243

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $449,626 · end of year $303,055

  • 2 · Savings and temporary cash investments

    beginning of year $210,137 · end of year $164,137

  • 4 · Accounts receivable

    beginning of year $161,922 · end of year $199,912

  • 9 · Prepaid expenses and deferred charges

    beginning of year $25,723 · end of year $22,018

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

    $1,076,419

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

    $736,808

  • 10c · Land, buildings and equipment, net

    beginning of year $367,110 · end of year $339,611

  • 11 · Investments: publicly traded securities

    beginning of year $1,201,655 · end of year $1,461,889

  • 15 · Other assets

    beginning of year $53,996 · end of year $38,554

  • 17 · Accounts payable and accrued expenses

    beginning of year $77,275 · end of year $41,868

  • 19 · Deferred revenue

    beginning of year $512,566 · end of year $424,819

  • 27 · Net assets without donor restrictions

    beginning of year $1,880,328 · end of year $2,062,489

Mission and programs · 2023

Mission

PROVIDE OUTSTANDING SERVICE TO OUR MEMBERS AND TO ASSIST THEM IN SERVING THE LEGAL PROFESSION AND THE COMMUNITY.

  • PROVIDES SERVICES FOR THE LEGAL COMMUNITY TO IMPROVE THE GENERAL BUSINESS CONDITIONS OF THE LEGAL PROFESSION BY KEEPING MEMBERS INFORMED AND BY OFFERING VARIOUS LEGAL PROGRAMS.

As filed on the 2023 return.

Listed in Part VII

  • Cheri A Budzynski

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Sarah K Skow

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Cindy M Kirby

    PRESIDENT

    Total calculated
    $0
    Hours/week
    3
  • Joseph K Cole

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Jeremiah P O'Brien

    TREASURER

    Total calculated
    $0
    Hours/week
    3
  • Carmille L Akande

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Stevin J Groth

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Timothy E Effler

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Christy Cole

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Kayla L Henderson

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jeremy T Rodriguez

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Evy M Jarrett

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tammy G Lavalette

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Christine E Mayle

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Monica JD Yvonne

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Joseph W Shinaver Jr

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Kyle A Silvers

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Carasusana Wall

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Patricia A Wise

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Craig M Witherell

    SECOND VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Adam S Nightingale

    FIRST VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Bradley J Lagusch

    EXECUTIVE DIRECTOR

    Total calculated
    $169,378
    From this org
    $150,000
    From related orgs
    $0
    Other
    $19,378
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $145,000
    Bonus
    $5,000
    Other
    $0
    Deferred
    $12,000
    Nontaxable benefits
    $7,378
    Filer's total
    $169,378

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

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 3
THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. THE DIRECTORS COMPLETE A PERFORMANCE EVALUATION FORM WHICH RANKS HIS PERFORMANCE IN OFFICER/BOARD RELATIONS, MANAGEMENT AND ADMINISTRATION OF STAFF, FINANCIAL MANAGEMENT AND BUDGET CONTROL, ASSOCIATION ACTIVITIES AND PLANNING, PERSONAL PERFORMANCE, AND COMMUNICATION SKILLS.

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.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
9 May 2025
IRS schema version
2023v6.0
Source object
202531339349300113

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