Totals
- Total revenue
- $2,272,215
- Total expenses
- $2,012,017
- Contributions and grants received
- $252,154
- Grants paid
- $0
- Program service revenue
- $2,085,393
- Investment income
- $95,688
- Other revenue
- -$161,020
- Total assets, end of year
- $5,943,899
- Total liabilities, end of year
- $1,470,129
- Net assets or fund balances, end of year
- $4,473,770
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- $1,608,581
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
$24,390
-
1e · Government grants (contributions)
$207,121
-
1f · All other contributions, gifts and grants
$20,643
-
2a · Program service revenue: Membership Dues
total $833,107 · related or exempt $833,107
-
2b · Program service revenue: Continued Legal Education
total $305,141 · related or exempt $305,141
-
2c · Program service revenue: Grievance Reimbursement
total $274,534 · related or exempt $274,534
-
2d · Program service revenue: Other Program
total $194,620 · related or exempt $194,620
-
2e · Program service revenue: CBA Publications
total $183,985 · related or exempt $6,041 · unrelated business $177,944
-
2f · All other program service revenue
total $294,006 · related or exempt $294,006
-
3 · Investment income
total $90,556 · excluded $90,556
-
6a · Gross rents
real property $135,798
-
6b · Less rental expenses
real property $299,070
-
6c · Rental income or loss
real property -$163,272
-
6d · Net rental income or loss
total -$163,272 · unrelated business -$21,107 · excluded -$142,165
-
7a · Gross sales of assets other than inventory
securities $686,451
-
7b · Less cost or other basis and sales expenses
securities $681,319
-
7c · Gain or loss
securities $5,132
-
7d · Net gain or loss
total $5,132 · excluded $5,132
-
11a · Other revenue: Mailing List Rental
total $2,227 · unrelated business $2,227
-
11b · Other revenue: Miscellaneous
total $25 · unrelated business $25
-
11e · Other revenue, total
$2,252
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $174,226
-
7 · Other salaries and wages
total $899,888
-
8 · Pension plan contributions
total $48,511
-
9 · Other employee benefits
total $56,080
-
10 · Payroll taxes
total $81,823
-
11c · Fees: accounting
total $21,600
-
11f · Fees: investment management
total $16,581
-
11g · Fees: other
total $43,625
-
12 · Advertising and promotion
total $28,325
-
13 · Office expenses
total $278,460
-
14 · Information technology
total $64,362
-
16 · Occupancy
total $36,393
-
17 · Travel
total $19,509
-
19 · Conferences, conventions and meetings
total $96,175
-
22 · Depreciation, depletion and amortization
total $95,504
-
23 · Insurance
total $28,464
-
24a · Other expenses: YLS section expense
total $13,331
-
24b · Other expenses: Committee expenses
total $4,954
-
24c · Other expenses: Miscellaneous
total $4,206
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $779,375 · end of year $904,848
-
4 · Accounts receivable
beginning of year $106,896 · end of year $124,913
-
9 · Prepaid expenses and deferred charges
beginning of year $95,157 · end of year $64,920
-
10a · Land, buildings and equipment: cost or other basis
$4,686,733
-
10b · Land, buildings and equipment: accumulated depreciation
$3,385,301
-
10c · Land, buildings and equipment, net
beginning of year $1,439,773 · end of year $1,301,432
-
11 · Investments: publicly traded securities
beginning of year $2,663,274 · end of year $3,051,686
-
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 $305,204
-
17 · Accounts payable and accrued expenses
beginning of year $125,942 · end of year $147,962
-
19 · Deferred revenue
beginning of year $949,142 · end of year $961,206
-
23 · Secured mortgages and notes payable
beginning of year $428,629 · end of year $360,961
-
27 · Net assets without donor restrictions
beginning of year $3,921,658 · end of year $4,473,770
Mission and programs · 2023
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. 75 live CLE Seminars were attended by 2889 participants. 757 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 $325,134 · Revenue $305,141
-
Membership - The CBA offers Greater Cincinnati attorneys many opportunities to network with their colleagues including 45 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 $272,646 · Revenue $833,107
-
Lawyers Referral Service LRS - The LRS provides the public with referrals to lawyers based upon their 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 $112,404 · Revenue $148,597
-
Expenses $898,397 · Revenue $620,604
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Alan Abes
Vice President
- Total calculated
- $0
- Hours/week
- 10
-
Lori Anthony
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
J Corey Asay
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Aine M Baldwin
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Hon Pierre H Bergeron
Judicial Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Chelsea J Chalk
YLS Chair Elect- Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Terrence Coates
Secretary
- Total calculated
- $0
- Hours/week
- 2
-
Eric Cook
BLAC Representative
- 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
-
Ryan Goellner
YLS Chair-Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Chris Kahn
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Elida Kamine
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Lindsay A Lawrence
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Shannon D Lawson
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Jacob D Mahle
Treasurer
- Total calculated
- $0
- Hours/week
- 15
-
David J Oberly
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Dale Stalf
CBF Liaison
- Total calculated
- $0
- Hours/week
- 2
-
Ebunoluwa Taiwo
Trustee
- Total calculated
- $0
- Hours/week
- 2
-
Hon Janaya Trotter Bratton
President
- Total calculated
- $0
- Hours/week
- 10
-
Hon Christopher Wagner
Immediate Past President
- Total calculated
- $0
- Hours/week
- 15
-
Melissa Watt
Women Lawyers Liaison
- Total calculated
- $0
- Hours/week
- 2
-
Faith Whitaker
President-Elect
- Total calculated
- $0
- Hours/week
- 10
-
John Williams
ABA Delegate
- Total calculated
- $0
- Hours/week
- 10
-
Lisa McPherson
Executive Director
- Total calculated
- $174,226
- From this org
- $164,486
- From related orgs
- $0
- Other
- $9,740
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $161,066
- Bonus
- $3,120
- Other
- $300
- Deferred
- $9,740
- Nontaxable benefits
- $0
- Filer's total
- $174,226
-
Maria Palermo
General Counsel
- Total calculated
- $109,112
- From this org
- $103,119
- From related orgs
- $0
- Other
- $5,993
- Hours/week
- 37.5
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.
-
501(c)(3) · Grant Making · OH
Directly controlled by Cincinnati 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 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 $127,979 · share of assets $101,330 · general or managing partner
Directly controlled by Cincinnati Bar Association
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 11 March 2025
- IRS schema version
- 2023v6.0
- Source object
- 202530719349302063
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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