Ohio Municipal Attorneys Association

“Description: investment income. Amount: 1,735.”

“Description: depreciation. Amount: 1,681. Description: other expenses. Amount: 973. Total to form 990-ez, line 14: 2,654.”

“Description: legal education program. Amount: 16,400. Description: travel. Amount: 1,977. Description: conferences, conventions & meetings. Amount: 60,767. Total to form 990-ez, line 16: 79,144.”

“Description: accounts receivable. Beg. Of year amount: 2,323. End of year amount: 2,693. Description: prepaid expenses. Beg. Of year amount: 585. End of year amount: 695. Description: other depreciable assets. Beg. Of year amount: 1,859. End of year amount: 4,767.”

“Description: accounts payable & accrued expenses. Beg. Of year amount: 39,908. End of year amount: 36,886.”

“12/31/2012 12/31/2013 office equipment cost 47,088 51,677 accum. Depreciation (45,229) (46,910) net book value 1,859 4,767 the association has adopted the macrs system of depreciation without regard to bonus depreciation, as the method of depreciation for its assets. Accordingly no bonus depreciation has been recorded.”

“The president & vice-presidents serve voluntarily on an annual basis; their time is nominal and their services are usually performed in conjunction with the terms of their employment. John e. Gotherman, secretary-treasurer, renders not less than 1,000 hours a year in professional services ($57,500 is included in professional fees, part i, line 13).”

“The membership of the ohio municipal attorneys association is primarily comprised of municipalities of the state of ohio. Such municipalities provide in excess of 90% of the ohio municipal attorneys association's dues and similar support. These municipalities are not subject to federal taxation and accordingly do not deduct these payments. Therefore, in accordance with the provisions of section 6033(e)(3), the ohio municipal attorneys association is not subject to the reporting and notification provisions of section 6033(e).”