Totals
- Total revenue
- $9,509,283
- Total expenses
- $10,015,261
- Contributions and grants received
- $212,586
- Grants paid
- $113,743
- Program service revenue
- $6,954,558
- Investment income
- $2,182,888
- Other revenue
- $159,251
- Total assets, end of year
- $22,918,791
- Total liabilities, end of year
- $3,697,652
- Net assets or fund balances, end of year
- $19,221,139
- 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.
-
1e · Government grants (contributions)
$207,586
-
1f · All other contributions, gifts and grants
$5,000
-
2a · Program service revenue: MEMBERSHIP DUES
total $4,689,568 · related or exempt $4,689,568
-
2b · Program service revenue: CONTINUING LEGAL EDUCATION
total $1,651,898 · related or exempt $1,651,898
-
2c · Program service revenue: PROFESSIONAL DISCIPLINE
total $284,737 · related or exempt $284,737
-
2d · Program service revenue: MEETINGS AND SPECIAL PROGRAMS
total $124,750 · related or exempt $124,750
-
2e · Program service revenue: SPONSORS AND EXHIBITORS
total $116,515 · related or exempt $116,515
-
2f · All other program service revenue
total $87,090 · related or exempt $87,090
-
3 · Investment income
total $2,284,202 · excluded $2,284,202
-
5 · Royalties
total $237,555 · excluded $237,555
-
6a · Gross rents
real property $235,248
-
6b · Less rental expenses
real property $497,405
-
6c · Rental income or loss
real property -$262,157
-
6d · Net rental income or loss
total -$262,157 · unrelated business $4,437 · excluded -$266,594
-
7a · Gross sales of assets other than inventory
securities $6,613,240
-
7b · Less cost or other basis and sales expenses
securities $6,714,554
-
7c · Gain or loss
securities -$101,314
-
7d · Net gain or loss
total -$101,314 · excluded -$101,314
-
11a · Other revenue: TESTING SERVICES FROM OHIO NOTARY
total $106,833 · related or exempt $106,833
-
11b · Other revenue: ADVERTISING
total $47,070 · unrelated business $47,070
-
11c · Other revenue: OTHER MISCELLANEOUS
total $33,358 · related or exempt $33,358
-
11d · All other revenue
total -$3,408 · unrelated business -$3,408
-
11e · Other revenue, total
$183,853
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $113,743
-
5 · Compensation of officers, directors and key employees
total $623,640
-
7 · Other salaries and wages
total $3,524,141
-
8 · Pension plan contributions
total $227,973
-
9 · Other employee benefits
total $488,819
-
10 · Payroll taxes
total $299,445
-
11g · Fees: other
total $147,324
-
13 · Office expenses
total $150,890
-
14 · Information technology
total $980,592
-
16 · Occupancy
total $453,987
-
17 · Travel
total $388,060
-
19 · Conferences, conventions and meetings
total $430,752
-
22 · Depreciation, depletion and amortization
total $1,088,432
-
23 · Insurance
total $85,490
-
24a · Other expenses: PUBLICATIONS
total $524,921
-
24b · Other expenses: BANK CHARGES
total $149,608
-
24c · Other expenses: MEMBERSHIP AND PR
total $127,663
-
24d · Other expenses: SECTION PROGRAM
total $105,529
-
24e · All other expenses
total $104,252
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $129 · end of year $129
-
2 · Savings and temporary cash investments
beginning of year $939,291 · end of year $3,708,548
-
4 · Accounts receivable
beginning of year $39,189 · end of year $146,130
-
7 · Other notes and loans receivable
beginning of year $27,569 · end of year $97,958
-
9 · Prepaid expenses and deferred charges
beginning of year $121,396 · end of year $103,200
-
10a · Land, buildings and equipment: cost or other basis
$12,887,467
-
10b · Land, buildings and equipment: accumulated depreciation
$9,569,559
-
10c · Land, buildings and equipment, net
beginning of year $3,355,091 · end of year $3,317,908
-
11 · Investments: publicly traded securities
beginning of year $14,386,657 · end of year $12,871,363
-
12 · Investments: other securities
beginning of year $2,907,914 · end of year $2,594,410
-
14 · Intangible assets
beginning of year $244,732 · end of year $0
-
15 · Other assets
beginning of year $147,440 · end of year $79,145
-
17 · Accounts payable and accrued expenses
beginning of year $625,884 · end of year $724,953
-
19 · Deferred revenue
beginning of year $2,155,501 · end of year $2,433,667
-
25 · Other liabilities
beginning of year $587,353 · end of year $539,032
-
27 · Net assets without donor restrictions
beginning of year $17,652,020 · end of year $18,080,341
-
28 · Net assets with donor restrictions
beginning of year $1,148,650 · end of year $1,140,798
Mission and programs · 2023
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 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
MICHELLE L KRANZ
PRESIDENT
- Total calculated
- $12,500
- From this org
- $12,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
AMY B IKERD
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
ANDREW P LYCANS
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
BRYAN C CONAWAY
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
CHRISTOPHER L BROWN
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
DEAN L WILSON
IMMEDIATE PAST PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
ERIC K COMBS
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
FREDERICK C FISHER
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
-
KATHLEEN S LENSKI
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 MILLER
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
MATTHEW VANSUCH
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
MICHAEL E FLOWERS
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
MICHAEL J FRANTZ JR
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 BOWMAN-ENGLISH
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
WENDI FOWLER
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
WILLIAM G CHRIS
GOVERNOR
- Total calculated
- $0
- Hours/week
- 1
-
DANIEL R GRIFFITH
PRESIDENT-ELECT
- Total calculated
- $0
- Hours/week
- 1
-
MARY AMOS AUGSBURGER
CEO/SECRETARY
- Total calculated
- $426,330
- From this org
- $345,230
- From related orgs
- $0
- Other
- $81,100
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $325,014
- Bonus
- $10,720
- Other
- $9,496
- Deferred
- $44,137
- Nontaxable benefits
- $36,963
- Filer's total
- $426,330
-
KEN HEINTZ
COO/CFO/TREASURER
- Total calculated
- $184,809
- From this org
- $149,244
- From related orgs
- $0
- Other
- $35,565
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $148,268
- Bonus
- $0
- Other
- $976
- Deferred
- $18,080
- Nontaxable benefits
- $17,485
- Filer's total
- $184,809
-
J DESIREE BLANKENSHIP
GENERAL COUNSEL
- Total calculated
- $244,938
- From this org
- $193,243
- From related orgs
- $0
- Other
- $51,695
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $192,373
- Bonus
- $575
- Other
- $295
- Deferred
- $14,958
- Nontaxable benefits
- $36,737
- Filer's total
- $244,938
-
FRANCIS WELLINGTON
DIRECTOR OF CLE
- Total calculated
- $168,856
- From this org
- $145,179
- From related orgs
- $0
- Other
- $23,677
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $142,874
- Bonus
- $720
- Other
- $1,585
- Deferred
- $10,646
- Nontaxable benefits
- $13,031
- Filer's total
- $168,856
-
MICHAEL K MURDOCK
CIO & CTO
- Total calculated
- $201,282
- From this org
- $187,382
- From related orgs
- $0
- Other
- $13,900
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $185,553
- Bonus
- $720
- Other
- $1,109
- Deferred
- $13,049
- Nontaxable benefits
- $851
- Filer's total
- $201,282
-
SCOTT LUNDREGAN
DIR GOV AFFRS & LEG. COUNS
- Total calculated
- $159,403
- From this org
- $148,085
- From related orgs
- $0
- Other
- $11,318
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $144,206
- Bonus
- $290
- Other
- $3,589
- Deferred
- $10,489
- Nontaxable benefits
- $829
- Filer's total
- $159,403
-
MAGGIE M OSTROWSKI
MARKETING DIRECTOR
- Total calculated
- $180,472
- From this org
- $133,976
- From related orgs
- $0
- Other
- $46,496
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $133,225
- Bonus
- $575
- Other
- $176
- Deferred
- $10,110
- Nontaxable benefits
- $36,386
- Filer's total
- $180,472
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
-
OHIO LAWYERS ASSISTANCE PROGRAM
$50,000
SUPPORTS OSBA'S MISSION
-
SUPPORTS OSBA'S MISSION
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.
-
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
-
C · REAL ESTATE · OH · 100% owned · controlled entity
Directly controlled by OHIO BAR LIABILITY INSURANCE COMPANY
-
C · ADVERTISING CO-OP HOLDINGS · OH · 100% owned · controlled entity
Directly controlled by OHIO STATE BAR ASSOCIATION
-
C · INSURANCE · OH · 100% owned · controlled entity
Directly controlled by OHIO BAR LIABILITY INSURANCE COMPANY
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 22 January 2025
- IRS schema version
- 2023v6.0
- Source object
- 202510859349300846
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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