Civic Intelligence

Cincinnati Bar Association

990 • Fiscal year 2021 • EIN 31-0535300

May 01, 2020 to Apr 30, 2021 • Filed on Mar 11, 2022

225 E Sixth Street 2nd FloorCincinnati, OH 45202

(513) 381-8213

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.39x

Higher debt load relative to assets than 75% of similar nonprofits.

2021 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

92nd percentile

1.17x

Higher debt load relative to revenue than 92% of similar nonprofits.

2021 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2021

Net Margin

39th percentile

7.5%

Higher net margin than 39% of similar nonprofits.

2021 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

22nd percentile

$152,489

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2021 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2021

Asset Growth

76th percentile

23%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

9th percentile

-21%

Faster revenue growth than 9% of similar nonprofits.

2021 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,511,240

Up $1,034,074 (+23%) from 2020

Net Assets

Up

$3,353,767

Up $819,145 (+32%) from 2020

Liabilities

Up

$2,157,473

Up $214,929 (+11%) from 2020

Revenue

Down

$1,843,492

Down $492,399 (-21%) from 2020

Expenses

Down

$1,705,186

Down $542,325 (-24%) from 2020

Net Income

Up

$138,306

Up $49,926 (+56%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $4,678,890Liabilities 2012: $2,591,140Net Assets 2012: $2,087,7502012Assets 2013: $4,542,618Liabilities 2013: $2,477,646Net Assets 2013: $2,064,9722013Assets 2014: $4,634,805Liabilities 2014: $2,468,502Net Assets 2014: $2,166,3032014Assets 2015: $4,506,777Liabilities 2015: $2,274,357Net Assets 2015: $2,232,4202015Assets 2016: $4,450,704Liabilities 2016: $2,119,968Net Assets 2016: $2,330,7362016Assets 2017: $4,440,149Liabilities 2017: $2,031,044Net Assets 2017: $2,409,1052017Assets 2018: $4,441,697Liabilities 2018: $1,926,496Net Assets 2018: $2,515,2012018Assets 2019: $4,534,066Liabilities 2019: $1,990,437Net Assets 2019: $2,543,6292019Assets 2020: $4,477,166Liabilities 2020: $1,942,544Net Assets 2020: $2,534,6222020Assets 2021: $5,511,240Liabilities 2021: $2,157,473Net Assets 2021: $3,353,7672021Assets 2022: $5,437,653Liabilities 2022: $1,708,293Net Assets 2022: $3,729,3602022Assets 2023: $5,425,371Liabilities 2023: $1,503,713Net Assets 2023: $3,921,6582023Assets 2024: $5,943,899Liabilities 2024: $1,470,129Net Assets 2024: $4,473,7702024Assets 2025: $5,896,569Liabilities 2025: $1,118,071Net Assets 2025: $4,778,4982025

Highlighted filing

2021

Assets$5,511,240
Liabilities$2,157,473
Net Assets$3,353,767

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $3,314,7622012Expenses 2013: $3,126,1612013Revenue 2014: $3,176,879Expenses 2014: $3,099,063Net Income 2014: $77,8162014Revenue 2015: $3,117,476Expenses 2015: $3,022,213Net Income 2015: $95,2632015Revenue 2016: $3,019,335Expenses 2016: $2,849,321Net Income 2016: $170,0142016Revenue 2017: $2,719,625Expenses 2017: $2,757,495Net Income 2017: -$37,8702017Revenue 2018: $2,632,834Expenses 2018: $2,583,576Net Income 2018: $49,2582018Revenue 2019: $2,584,179Expenses 2019: $2,710,036Net Income 2019: -$125,8572019Revenue 2020: $2,335,891Expenses 2020: $2,247,511Net Income 2020: $88,3802020Revenue 2021: $1,843,492Expenses 2021: $1,705,186Net Income 2021: $138,3062021Revenue 2022: $2,396,496Expenses 2022: $1,838,522Net Income 2022: $557,9742022Revenue 2023: $2,324,735Expenses 2023: $2,025,827Net Income 2023: $298,9082023Revenue 2024: $2,272,215Expenses 2024: $2,012,017Net Income 2024: $260,1982024Revenue 2025: $2,267,550Expenses 2025: $1,935,914Net Income 2025: $331,6362025

Highlighted filing

2021

Revenue$1,843,492
Expenses$1,705,186
Net Income$138,306
Jump To
Filing Snapshot
Filing Period
May 1, 2020 to Apr 30, 2021
Signed
Mar 11, 2022
Return Version
2020v4.2
Gross Receipts
$2,494,926
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,105,837$2,755,742▲ $649,905
Land, Buildings, and Equipment, Net$1,530,762$1,399,622▼ $131,140
Cash and Non-Interest-Bearing Accounts$519,442$1,057,879▲ $538,437
Accounts Receivable$256,429$81,778▼ $174,651
Prepaid Expenses and Deferred Charges$59,209$65,132▲ $5,923
Investments Other Securities$5,487$1,087▼ $4,400
Total Assets$4,477,166$5,511,240▲ $1,034,074
Other Assets Total$0$150,000▲ $150,000
Liabilities
Deferred Revenue$1,176,993$1,036,913▼ $140,080
Mortgage Notes Payable Secured by Investment Property$631,633$563,965▼ $67,668
Other Liabilities$0$313,055▲ $313,055
Accounts Payable and Accrued Expenses$133,918$243,540▲ $109,622
Total Liabilities$1,942,544$2,157,473▲ $214,929
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,353,293$3,353,767▲ $1,000,474
Net Assets With Donor Restrictions$181,329$0▼ $181,329
Total Net Assets Fund Balance$2,534,622$3,353,767▲ $819,145
Total Liabilities and Net Assets / Fund Balance$4,477,166$5,511,240▲ $1,034,074

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$731,751$1,258,249$1,990,000
Leasehold Improvements$620,713$1,095,477$1,716,190
Equipment$47,158$858,439$905,597
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa McPhersonExecutive DirectorFT$143,831$8,658$152,489

Board Members and Trustees

NameTitle
Kellie KulkaYLS Chair Trustee - Left 4/30/21
Joseph HeydImmediate Past President-Left 4/21
Christopher WagnerPresident
Sara CooperriderPresident - Elect
Steve RicheyVice President
Hon Pierre H BergeronJudicial Trustee
Bridget McGrawTrustee
David R BoylesTrustee
David S BlessingTrustee
Eric CookTrustee
Faith WhitakerTrustee
Jacob D MahleTrustee
Lindsay A LawrenceTrustee
Pavan Vijay ParikhTrustee
Shannon D LawsonTrustee
Terrence CoatesTrustee
Alan AbesTrustee - Left 4/30/21
J Phenise PooleTrustee - Left 4/30/21
John WilliamsABA Delegate
Wednesday ShippBLAC Liasion - Left 4/30/21
Michael S BailesCBF Liasion
Janaya Trotter BrattonSecretary
Patrick HayesTreasurer - Left 4/30/21
Kristin BoothWomen Lawyers Liasion

Highest Paid Contractors

ContractorServicesLocationCompensation
Fifth Third BankCredit Card & Loan38 Fountain Square Plaza, Cincinnati, OH 45202$138,467
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,870,401
Investment Income
$137,289
Other Revenue
$-164,198
Change in Net Assets
$138,306

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,843,492
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$835,904
Total Revenue per Audited Statements
$2,679,396
Total Revenue per Form 990
$1,843,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,181,389
Other Expenses$523,797
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$840,403
Office Expenses---$154,722
Current Officers, Directors, Trustees, and Key Employees---$152,489
Depreciation Depletion---$96,314
Other Employee Benefits---$78,927
Payroll Taxes---$74,066
Conferences and Meetings---$65,503
Information Technology---$60,562
Pension Plan Contributions---$35,504
Occupancy---$33,224
Insurance---$26,916
Advertising---$23,527
Fees for Services Accounting---$13,700
Fees for Service Investment Mgmnt Fees---$13,326
Fees for Services Other---$11,480
Travel---$1,045
Other Expenses---$538
All Other Expenses---$520
Total Functional Expenses$0$0$0$1,705,186

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,974,509
Expenses per Audited Statements$1,705,186
Total Expenses per Form 990$1,705,186
Expenses Not Reported on Form 990$269,323
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan Payable$313,055
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The organization has members.

Form 990, Part VI, Section A, line 7A

The organization has members who have the right to elect board members.

Form 990, Part VI, Section A, line 7B

Voting members of the association elect trustees to the board. The Board of trustees has general supervision, management and control of the corporation and its officers and may make regulations and by-laws for the government management and operations of the corporation.

Form 990, Part VI, Section B, line 11B

The Form 990 is prepared by an independent auditing company and the Executive Committee reviews the returns. The Executive Committee then votes to approve the return before filing. The 990 is available for the entire Board of Trustees to view once approved. The Executive Director signs and files the return.

Form 990, Part VI, Section B, line 12C

A Conflict of Interest policy is distributed annually to all officers, employees, directors, finance committee members and other individuals with substantial involvement in the CBA. Each person is required to submit a signed statement that they have read and understand the policy. All persons are required to disclose any and all conflicts. If a conflict of interest does arise, the Chairperson of the Board or Committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or agreement. After exerting due diligence, the Board or Committee shall determine whether the corporation can obtain a more advantageous transaction or agreement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable, the Board or Committee shall determine by a majority vote whether the transaction or arrangement is in the CBA's best interest and for its own benefit, and whether the transaction is fair and reasonable to the CBA, and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination.

Form 990, Part VI, Section B, line 15A

The CBA has a written executive director compensation and benefits package review process. The CBA President gathers information such as compensation history, performance metrics, other Bar Association compensation packages, national salary data for Bar Association Executive Directors and local not-for-profit compensation data. The CBA President then meets with an independent Executive Committee to evaluate the Executive Director's compensation. The President will also seek input from the Board of Directors. The President may also meet with other staff managers regarding job performance. The Executive Director will have the opportunity to submit a memo to the President regarding any aspect of the Compensation. The Executive Committee then meets with the President outside the presence of the Executive Director to recommend an appropriate compensation package to the board of directors. The President then meets with the Board of Directors without the Executive Director being present and informs them of the Executive Committee's findings and recommendation. The President then calls for a motion and then the Board of Trustees vote upon an appropriate compensation package for the Executive Director.

Form 990, Part VI, Section C, line 19

The governing documents are published on the organization's website. The conflict of interest policy and financials are available upon request.

Filing and Contact Details

Filer

Filer Name
Cincinnati Bar Association
EIN
31-0535300
Phone
5133818213
Address
225 E Sixth Street 2nd Floor, Cincinnati, OH 45202

Signing Officer

Name
Lisa G Mc Pherson
Title
Executive Director
Phone
5133818213
Signed
2022-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa G Mc Pherson
Formed
1972
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
24
Employees
24
Volunteers
775

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

This process has not changed in the year.

Financial Statement Notes

Part X, Line 2:

The Association is exempt from income taxes under Section 501(c)(6) of the Internal Revenue Code and a similar provision of Ohio law. However, they are subject to federal income tax on any unrelated business taxable income. The Association's IRS Form 990 is subject to review and examination by federal and state authorities. The Association believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements.

Part XI, Line 2D - Other Adjustments:

Rental Expenses 269,323.

Part XII, Line 2D - Other Adjustments:

Rental Expenses 269,323.

Raw XML AppendixShowing 400 of 638 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0133918
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0243540
IRS990/AccountsReceivableGrp/BOYAmt0256429
IRS990/AccountsReceivableGrp/EOYAmt081778
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To promote professional excellence, foster justice, serve our members & educate the public.
IRS990/AdvertisingGrp/TotalAmt023527
IRS990/AllOtherExpensesGrp/TotalAmt0520
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Amy Zerhusen
IRS990/BooksInCareOfDetail/PhoneNum05136994014
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0225 East Sixth Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Cincinnati
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045202
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0519442
IRS990/CashNonInterestBearingGrp/EOYAmt01057879
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0152489
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt065503
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0138467
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt038 Fountain Square Plaza
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Cincinnati
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd045202
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Fifth Third Bank
IRS990/ContractorCompensationGrp/ServicesDesc0Credit Card & Loan
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0137289
IRS990/CYOtherExpensesAmt0523797
IRS990/CYOtherRevenueAmt0-164198
IRS990/CYProgramServiceRevenueAmt01870401
IRS990/CYRevenuesLessExpensesAmt0138306
IRS990/CYSalariesCompEmpBnftPaidAmt01181389
IRS990/CYTotalExpensesAmt01705186
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01843492
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01176993
IRS990/DeferredRevenueGrp/EOYAmt01036913
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt096314
IRS990/Desc0Continuing 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. 81 CLE Seminars were attended by 3546 participants. In addition, the CBA hosts over 200 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).
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0181329
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt024
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0304902
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt013700
IRS990/FeesForServicesOtherGrp/TotalAmt011480
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt013326
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt152.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt162.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1710.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1815.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1910.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt202.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2215.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt232.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd19X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd20X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd21X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd22X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd23X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt230
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt248658
IRS990/Form990PartVIISectionAGrp/PersonNm0Janaya Trotter Bratton
IRS990/Form990PartVIISectionAGrp/PersonNm1Hon Pierre H Bergeron
IRS990/Form990PartVIISectionAGrp/PersonNm2David R Boyles
IRS990/Form990PartVIISectionAGrp/PersonNm3Jacob D Mahle
IRS990/Form990PartVIISectionAGrp/PersonNm4David S Blessing
IRS990/Form990PartVIISectionAGrp/PersonNm5Faith Whitaker
IRS990/Form990PartVIISectionAGrp/PersonNm6Michael S Bailes
IRS990/Form990PartVIISectionAGrp/PersonNm7Alan Abes
IRS990/Form990PartVIISectionAGrp/PersonNm8J Phenise Poole
IRS990/Form990PartVIISectionAGrp/PersonNm9Bridget McGraw
IRS990/Form990PartVIISectionAGrp/PersonNm10Shannon D Lawson
IRS990/Form990PartVIISectionAGrp/PersonNm11Terrence Coates
IRS990/Form990PartVIISectionAGrp/PersonNm12Kellie Kulka
IRS990/Form990PartVIISectionAGrp/PersonNm13Pavan Vijay Parikh
IRS990/Form990PartVIISectionAGrp/PersonNm14Wednesday Shipp
IRS990/Form990PartVIISectionAGrp/PersonNm15Kristin Booth
IRS990/Form990PartVIISectionAGrp/PersonNm16Eric Cook
IRS990/Form990PartVIISectionAGrp/PersonNm17Steve Richey
IRS990/Form990PartVIISectionAGrp/PersonNm18Patrick Hayes
IRS990/Form990PartVIISectionAGrp/PersonNm19Sara Cooperrider
IRS990/Form990PartVIISectionAGrp/PersonNm20John Williams
IRS990/Form990PartVIISectionAGrp/PersonNm21Joseph Heyd
IRS990/Form990PartVIISectionAGrp/PersonNm22Christopher Wagner
IRS990/Form990PartVIISectionAGrp/PersonNm23Lindsay A Lawrence
IRS990/Form990PartVIISectionAGrp/PersonNm24Lisa McPherson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24143831
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1Judicial Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6CBF Liasion
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee - Left 4/30/21
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee - Left 4/30/21
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12YLS Chair Trustee - Left 4/30/21
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14BLAC Liasion - Left 4/30/21
IRS990/Form990PartVIISectionAGrp/TitleTxt15Women Lawyers Liasion
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt18Treasurer - Left 4/30/21
IRS990/Form990PartVIISectionAGrp/TitleTxt19President - Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt20ABA Delegate
IRS990/Form990PartVIISectionAGrp/TitleTxt21Immediate Past President-Left 4/21
IRS990/Form990PartVIISectionAGrp/TitleTxt22President
IRS990/Form990PartVIISectionAGrp/TitleTxt23Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt24Executive Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt090400
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt024
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0472511
IRS990/GrossReceiptsAmt02494926
IRS990/GrossRentsGrp/RealAmt0102572
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt024
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt060562
IRS990/InsuranceGrp/TotalAmt026916
IRS990/InvestmentIncomeGrp/ExclusionAmt046889
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt046889
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05487
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01087
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02105837
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02755742
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03212165
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01530762
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01399622
IRS990/LandBldgEquipCostOrOtherBssAmt04611787
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0382111
IRS990/LessRentalExpensesGrp/RealAmt0269323
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To promote professional excellence, foster justice, serve our members and educate the public.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0631633
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0563965
IRS990/NetAssetsOrFundBalancesBOYAmt02534622
IRS990/NetAssetsOrFundBalancesEOYAmt03353767
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt090400
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt090400
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-132887
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-166751
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-33864
IRS990/NetUnrelatedBusTxblIncmAmt0110731
IRS990/NetUnrlzdGainsLossesInvstAmt0566581
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02353293
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03353767
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt033224
IRS990/OfficeExpensesGrp/TotalAmt0154722
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0150000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt078927
IRS990/OtherExpensesGrp/Desc0UBI Taxes
IRS990/OtherExpensesGrp/Desc1Property Rental
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/Desc3Committee expenses
IRS990/OtherExpensesGrp/TotalAmt015496
IRS990/OtherExpensesGrp/TotalAmt14830
IRS990/OtherExpensesGrp/TotalAmt22094
IRS990/OtherExpensesGrp/TotalAmt3538
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0313055
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02400
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02553
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0153
IRS990/OtherRevenueTotalAmt02553
IRS990/OtherSalariesAndWagesGrp/TotalAmt0840403
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt074066
IRS990/PensionPlanContributionsGrp/TotalAmt035504
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt059209
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt065132
IRS990/PrincipalOfficerNm0Lisa G Mc Pherson
IRS990/PriorPeriodAdjustmentsAmt0114258
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3511140
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues
IRS990/ProgramServiceRevenueGrp/Desc1Continued Legal Education
IRS990/ProgramServiceRevenueGrp/Desc2Grievance Reimbursement
IRS990/ProgramServiceRevenueGrp/Desc3CBA Publications
IRS990/ProgramServiceRevenueGrp/Desc4Lawyers Referral Service
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0906403
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1270974
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2204133
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319076
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4167864
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0906403
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1270974
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2204133
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3186976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4167864
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0167900
IRS990/ProgSrvcAccomActy2Grp/Desc0Membership - 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0198071
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0906403
IRS990/ProgSrvcAccomActy3Grp/Desc0Lawyers 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 11,128 referrals on an annual basis.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0111678
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0167864
IRS990/ProgSrvcAccomActyOtherGrp/Desc0All other member program services
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0740127
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0359660
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.90$1.12$4.78$2.27$1.94$0.33
2024Detailed filing. Detailed filing data is available for this year.$5.94$1.47$4.47$2.27$2.01$0.26
2023Detailed filing. Detailed filing data is available for this year.$5.43$1.50$3.92$2.32$2.03$0.30
2022Detailed filing. Detailed filing data is available for this year.$5.44$1.71$3.73$2.40$1.84$0.56
2021Detailed filing. Detailed filing data is available for this year.$5.51$2.16$3.35$1.84$1.71$0.14
2020Detailed filing. Detailed filing data is available for this year.$4.48$1.94$2.53$2.34$2.25$0.09
2019Detailed filing. Detailed filing data is available for this year.$4.53$1.99$2.54$2.58$2.71$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.44$1.93$2.52$2.63$2.58$0.05
2017Detailed filing. Detailed filing data is available for this year.$4.44$2.03$2.41$2.72$2.76$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.45$2.12$2.33$3.02$2.85$0.17
2015Detailed filing. Detailed filing data is available for this year.$4.51$2.27$2.23$3.12$3.02$0.10
2014Detailed filing. Detailed filing data is available for this year.$4.63$2.47$2.17$3.18$3.10$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.54$2.48$2.06$3.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$2.59$2.09$3.31