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← CINCINNATI BAR ASSOCIATION

Form 990 for tax year 2022

Filed by CINCINNATI BAR ASSOCIATION.

Totals

Total revenue
$2,324,735
Total expenses
$2,025,827
Contributions and grants received
$44,981
Grants paid
$0
Program service revenue
$2,221,950
Investment income
$197,094
Other revenue
-$139,290
Total assets, end of year
$5,425,371
Total liabilities, end of year
$1,503,713
Net assets or fund balances, end of year
$3,921,658
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
$1,619,281

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

    $24,000

  • 1f · All other contributions, gifts and grants

    $20,981

  • 2a · Program service revenue: Membership Dues

    total $856,945 · related or exempt $856,945

  • 2b · Program service revenue: Continued Legal Education

    total $291,088 · related or exempt $291,088

  • 2c · Program service revenue: Grievance Reimbursement

    total $267,536 · related or exempt $267,536

  • 2d · Program service revenue: Other Program

    total $244,697 · related or exempt $244,697

  • 2e · Program service revenue: Lawyers Referral Service

    total $232,089 · related or exempt $232,089

  • 2f · All other program service revenue

    total $329,595 · related or exempt $136,735 · unrelated business $192,860

  • 3 · Investment income

    total $63,604 · excluded $63,604

  • 6a · Gross rents

    real property $124,693

  • 6b · Less rental expenses

    real property $264,359

  • 6c · Rental income or loss

    real property -$139,666

  • 6d · Net rental income or loss

    total -$139,666 · unrelated business -$18,938 · excluded -$120,728

  • 7a · Gross sales of assets other than inventory

    securities $653,961

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

    securities $520,471

  • 7c · Gain or loss

    securities $133,490

  • 7d · Net gain or loss

    total $133,490 · excluded $133,490

  • 11a · Other revenue: Mailing List Rental

    total $292 · unrelated business $292

  • 11b · Other revenue: Miscellaneous

    total $84 · unrelated business $84

  • 11e · Other revenue, total

    $376

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $176,113

  • 7 · Other salaries and wages

    total $904,568

  • 8 · Pension plan contributions

    total $47,724

  • 9 · Other employee benefits

    total $45,787

  • 10 · Payroll taxes

    total $83,077

  • 11c · Fees: accounting

    total $40,420

  • 11f · Fees: investment management

    total $16,526

  • 11g · Fees: other

    total $43,726

  • 12 · Advertising and promotion

    total $29,708

  • 13 · Office expenses

    total $282,273

  • 14 · Information technology

    total $74,635

  • 16 · Occupancy

    total $35,932

  • 17 · Travel

    total $18,157

  • 19 · Conferences, conventions and meetings

    total $82,827

  • 22 · Depreciation, depletion and amortization

    total $96,300

  • 23 · Insurance

    total $27,513

  • 24a · Other expenses: YLS section expense

    total $17,473

  • 24b · Other expenses: Committee expenses

    total $2,584

  • 24c · Other expenses: Miscellaneous

    total $484

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $925,847 · end of year $779,375

  • 4 · Accounts receivable

    beginning of year $103,698 · end of year $106,896

  • 9 · Prepaid expenses and deferred charges

    beginning of year $83,629 · end of year $95,157

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

    $4,664,931

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

    $3,225,158

  • 10c · Land, buildings and equipment, net

    beginning of year $1,425,683 · end of year $1,439,773

  • 11 · Investments: publicly traded securities

    beginning of year $2,557,900 · end of year $2,663,274

  • 12 · Investments: other securities

    beginning of year $190,896 · end of year $190,896

  • 15 · Other assets

    beginning of year $150,000 · end of year $150,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $153,764 · end of year $125,942

  • 19 · Deferred revenue

    beginning of year $1,058,232 · end of year $949,142

  • 23 · Secured mortgages and notes payable

    beginning of year $496,297 · end of year $428,629

  • 27 · Net assets without donor restrictions

    beginning of year $3,729,360 · end of year $3,921,658

Mission and programs · 2022

Mission

To promote professional excellence, foster justice, serve our members and educate the public.

Activities or mission (Part I)

To promote professional excellence, foster justice, serve our members & educate the public.

  • 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. 77 live CLE Seminars were attended by 3611 participants. 583 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).

    Expenses $310,832 · Revenue $291,088

  • Membership - The CBA offers Greater Cincinnati attorneys many opportunities to network with their colleagues including 50+ 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.

    Expenses $293,793 · Revenue $856,945

  • Lawyers Referral Service LRS - The LRS provides the public with referrals to lawyers based upon their available 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.

    Expenses $121,115 · Revenue $232,089

  • All other member program services.

    Expenses $893,541 · Revenue $648,968

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Janaya Trotter Bratton

    President-Elect

    Total calculated
    $0
    Hours/week
    10

  • Hon Pierre H Bergeron

    Judicial Trustee

    Total calculated
    $0
    Hours/week
    2

  • Ryan Goellner

    YLS Chair-Elect-Trustee

    Total calculated
    $0
    Hours/week
    2

  • Jacob D Mahle

    Treasurer

    Total calculated
    $0
    Hours/week
    15

  • Alan Abes

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Faith Whitaker

    Vice President

    Total calculated
    $0
    Hours/week
    10

  • Dale Stalf

    CBF Liasion

    Total calculated
    $0
    Hours/week
    2

  • Chris Kahn

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Shannon D Lawson

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Terrence Coates

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Pavan Vijay Parikh

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Melissa Watt

    Women Lawyers Liasion

    Total calculated
    $0
    Hours/week
    2

  • Eric Cook

    Corp Trustee

    Total calculated
    $0
    Hours/week
    2

  • Steve Richey

    President

    Total calculated
    $0
    Hours/week
    10

  • Sara Cooperrider

    Imm. Past President

    Total calculated
    $0
    Hours/week
    15

  • John Williams

    ABA Delegate

    Total calculated
    $0
    Hours/week
    2

  • Elida Kamine

    Trustee

    Total calculated
    $0
    Hours/week
    10

  • Lindsay A Lawrence

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Lori Anthony

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • J Corey Asay

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Hon Wende Cross

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Gabriel Davis

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Remington Jackson

    BLAC President - Trustee

    Total calculated
    $0
    Hours/week
    2

  • Jabari Shaw

    YLS Chair - Trustee

    Total calculated
    $0
    Hours/week
    2

  • Lisa McPherson

    Executive Director

    Total calculated
    $176,113
    From this org
    $158,333
    From related orgs
    $0
    Other
    $17,780
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,879
    Bonus
    $5,000
    Other
    $454
    Deferred
    $9,790
    Nontaxable benefits
    $7,990
    Filer's total
    $176,113

  • Maria Palermo

    General Counsel

    Total calculated
    $108,979
    From this org
    $103,119
    From related orgs
    $0
    Other
    $5,860
    Hours/week
    40

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 · 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

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.

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 partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • Ohio Notary Services Inc

    Related · Notary Testing and Stamps · OH · 19.9% owned · share of income $135,544 · share of assets $114,620 · general or managing partner

    Directly controlled by Cincinnati Bar Association

Provenance

Return type
form_990
Tax year
2022
Filed
12 March 2024
IRS schema version
2022v5.0
Source object
202440749349300844

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