Form 990 for tax year 2023

Filed by PRO BONO PARTNERSHIP OF OHIO.

Totals

Total revenue: $1,684,097
Total expenses: $1,532,506
Contributions and grants received: $1,663,760
Grants paid: $0
Program service revenue: $9,835
Investment income: $49
Other revenue: $10,453
Total assets, end of year: $1,247,626
Total liabilities, end of year: $7,997
Net assets or fund balances, end of year: $1,239,629
Program services expenses (Part IX): $1,384,679
Management and general expenses: $101,124
Fundraising expenses: $46,703
Program service expenses (Part III): $1,384,679

Program services were 90.4% 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

$1,663,760
1g · Noncash contributions included above

$902,620
2a · Program service revenue: Program Revenue for seminars

total $9,835 · related or exempt $9,835 · 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 $49 · related or exempt $49 · 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

$12,680
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$2,227
8c · Net income from fundraising events

total $10,453 · unrelated business $0 · excluded $10,453
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $165,478 · program services $110,870 · management and general $38,060 · fundraising $16,548
6 · Compensation of disqualified persons

total $0
7 · Other salaries and wages

total $336,066 · program services $292,973 · management and general $20,881 · fundraising $22,212
8 · Pension plan contributions

total $18,224 · program services $14,713 · management and general $2,090 · fundraising $1,421
9 · Other employee benefits

total $3,280 · program services $2,648 · management and general $376 · fundraising $256
10 · Payroll taxes

total $38,926 · program services $31,426 · management and general $4,464 · fundraising $3,036
11c · Fees: accounting

total $23,500 · program services $0 · management and general $23,500 · fundraising $0
11f · Fees: investment management

total $3,863 · program services $0 · management and general $3,863 · fundraising $0
11g · Fees: other

total $6,090 · program services $4,039 · management and general $1,114 · fundraising $937
12 · Advertising and promotion

total $727 · program services $727
13 · Office expenses

total $7,883 · program services $5,320 · management and general $2,260 · fundraising $303
14 · Information technology

total $9,174 · program services $7,798 · management and general $917 · fundraising $459
16 · Occupancy

total $20,621 · program services $17,528 · management and general $2,062 · fundraising $1,031
17 · Travel

total $5,612 · program services $4,770 · management and general $561 · fundraising $281
23 · Insurance

total $4,315 · program services $4,065 · management and general $250 · fundraising $0
24a · Other expenses: In-Kind Legal Services

total $879,731 · program services $879,731 · management and general $0 · fundraising $0
24b · Other expenses: Dues, Licenses, and Fees

total $5,760 · program services $4,966 · management and general $596 · fundraising $198
24c · Other expenses: Volunteer Appreciation awards

total $2,680 · program services $2,680 · management and general $0 · fundraising $0
24e · All other expenses

total $576 · program services $425 · management and general $130 · fundraising $21

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $449,490 · end of year $410,290
2 · Savings and temporary cash investments

beginning of year $473,185 · end of year $511,136
4 · Accounts receivable

beginning of year $183,962 · end of year $326,200
17 · Accounts payable and accrued expenses

beginning of year $8,599 · end of year $7,997
27 · Net assets without donor restrictions

beginning of year $785,538 · end of year $733,529
28 · Net assets with donor restrictions

beginning of year $312,500 · end of year $506,100

Mission and programs · 2023

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.

PBPO provides Cincinnati and Dayton nonprofit organizations with access to business legal services, at no cost, to help strengthen their foundations. To qualify as a client, nonprofits must serve disadvantaged people or otherwise contribute to quality of community life and be unable to pay for legal services without significant impairment of its program services. PBPO also provides publications and workshops to educate the nonprofit community about legal topics and make information more digestible and applicable. Corporate and law firm attorneys, who choose to volunteer with PBPO, provide much of the legal services and education. Of PBPO's $1.38 million expenses, the $880,000 of in-kind legal services reflects the approximate value of attorney volunteers' time. In 2023, PBPO completed 336 legal projects for 166 nonprofits, with the help of 290+ attorney volunteers. PBPO provided 25 educational outreach seminars and published 11 Pro Bono Briefs. In total in 2023, PBPO provided $1.4 million in estimated value of legal services and education for nonprofits.

Expenses $1,384,679 · Revenue $2,395

As filed on the 2023 return.

Listed in Part VII

Erin Childs

President & CEO

Total calculated

$172,106

From this org

$165,478

From related orgs

$0

Other

$6,628

Hours/week

32 + 1 related

Schedule J breakdown matched by us

Base

$148,478

Bonus

$17,000

Other

$0

Deferred

$0

Nontaxable benefits

$6,628

Filer's total

$172,106
Kermit F Lowery

Executive Committee

Total calculated

$0

Hours/week

2
Susan Street Whaley

Chair

Total calculated

$0

Hours/week

2
Allison H Kropp

Vice Chair

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
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
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
Christine Robek

Trustee

Total calculated

$0

Hours/week

1
Meredyth Whitford-Schultz

Trustee

Total calculated

$0

Hours/week

1
David Handler

Treasurer

Total calculated

$0

Hours/week

2

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: 2023
Filed: 15 May 2024
IRS schema version: 2023v5.0
Source object: 202441359349301974

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