Civic Intelligence

Ohio Municipal Attorneys Association

EIN 31-0894182 • 501(c)4 • Columbus, OH

Profile

Organization's primary exempt purpose is to provide continuing legal education of municipal law directors and assistant law directors and municipal prosecutors. The ohio municipal attorneys association recognizes the ever changing and increasingly complex municipal legal field; recognizes the importance of municipal attorneys to efficient and effective local government; and serves as a vehicle for the excellence of municipal attorneys through municipal education, training, networking, advocacy, and problem solving.

175 South Third Street 510Columbus, OH 43215-7100

omaaohio.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.21x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

63rd percentile

15%

Higher net margin than 63% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$92,974

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 44.0% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

47th percentile

2.5%

Faster asset growth than 47% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

3.5%

Faster revenue growth than 46% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$583,672

Up $14,382 (+2.5%) from 2023

Liabilities

Down

$44,149

Down $17,899 (-29%) from 2023

Net Assets

Up

$539,523

Up $32,281 (+6.4%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin63rd percentile

Revenue

Up

$211,232

Up $7,078 (+3.5%) from 2023

Expenses

Up

$178,951

Up $6,084 (+3.5%) from 2023

Net Income

Up

$32,281

Up $994 (+3.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $256,402Liabilities 2010: $45,652Net Assets 2010: $210,7502010Assets 2011: $250,317Liabilities 2011: $29,246Net Assets 2011: $221,0712011Assets 2012: $272,685Liabilities 2012: $39,908Net Assets 2012: $232,7772012Assets 2013: $268,846Liabilities 2013: $36,886Net Assets 2013: $231,9602013Assets 2014: $252,777Liabilities 2014: $21,609Net Assets 2014: $231,1682014Assets 2015: $232,425Liabilities 2015: $22,553Net Assets 2015: $209,8722015Assets 2016: $250,669Liabilities 2016: $36,849Net Assets 2016: $213,8202016Assets 2017: $266,211Liabilities 2017: $29,551Net Assets 2017: $236,6602017Assets 2018: $271,105Liabilities 2018: $30,400Net Assets 2018: $240,7052018Assets 2019: $356,782Liabilities 2019: $37,778Net Assets 2019: $319,0042019Assets 2020: $401,769Liabilities 2020: $47,544Net Assets 2020: $354,2252020Assets 2021: $452,464Liabilities 2021: $40,078Net Assets 2021: $412,3862021Assets 2022: $519,855Liabilities 2022: $40,350Net Assets 2022: $479,5052022Assets 2023: $569,290Liabilities 2023: $62,048Net Assets 2023: $507,2422023Assets 2024: $583,672Liabilities 2024: $44,149Net Assets 2024: $539,5232024

Highlighted filing

2024

Assets$583,672
Liabilities$44,149
Net Assets$539,523
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $196,293Expenses 2010: $188,531Net Income 2010: $7,7622010Revenue 2011: $193,612Expenses 2011: $183,291Net Income 2011: $10,3212011Revenue 2012: $195,106Expenses 2012: $183,400Net Income 2012: $11,7062012Revenue 2013: $180,330Expenses 2013: $181,147Net Income 2013: -$8172013Revenue 2014: $171,462Expenses 2014: $172,254Net Income 2014: -$7922014Revenue 2015: $166,269Expenses 2015: $187,565Net Income 2015: -$21,2962015Revenue 2016: $192,397Expenses 2016: $188,449Net Income 2016: $3,9482016Revenue 2017: $207,546Expenses 2017: $184,706Net Income 2017: $22,8402017Revenue 2018: $194,631Expenses 2018: $210,045Net Income 2018: -$15,4142018Revenue 2019: $244,372Expenses 2019: $166,073Net Income 2019: $78,2992019Revenue 2020: $188,318Expenses 2020: $153,097Net Income 2020: $35,2212020Revenue 2021: $224,677Expenses 2021: $166,516Net Income 2021: $58,1612021Revenue 2022: $232,486Expenses 2022: $165,367Net Income 2022: $67,1192022Revenue 2023: $204,154Expenses 2023: $172,867Net Income 2023: $31,2872023Revenue 2024: $211,232Expenses 2024: $178,951Net Income 2024: $32,2812024

Highlighted filing

2024

Revenue$211,232
Expenses$178,951
Net Income$32,281
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$583,672
Liabilities
$44,149
Net assets
$539,523
Revenue
$211,232
Expenses
$178,951
Net income
$32,281
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.84$0.44$5.40$2.11$1.79$0.32
2023Detailed filing. Detailed filing data is available for this year.$5.69$0.62$5.07$2.04$1.73$0.31
2022Detailed filing. Detailed filing data is available for this year.$5.20$0.40$4.80$2.32$1.65$0.67
2021Detailed filing. Detailed filing data is available for this year.$4.52$0.40$4.12$2.25$1.67$0.58
2020Detailed filing. Detailed filing data is available for this year.$4.02$0.48$3.54$1.88$1.53$0.35
2019Detailed filing. Detailed filing data is available for this year.$3.57$0.38$3.19$2.44$1.66$0.78
2018Detailed filing. Detailed filing data is available for this year.$2.71$0.30$2.41$1.95$2.10$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.66$0.30$2.37$2.08$1.85$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.51$0.37$2.14$1.92$1.88$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.32$0.23$2.10$1.66$1.88$0.21
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.22$2.31$1.71$1.72$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.69$0.37$2.32$1.80$1.81$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.40$2.33$1.95$1.83$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.29$2.21$1.94$1.83$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.46$2.11$1.96$1.89$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$211,232
Mission and Program Overview

Mission

Continuing legal education of municipal law directors and assistant law directors and municipal prosecutors.

Organization's primary exempt purpose is to provide continuing legal education of municipal law directors and assistant law directors and municipal prosecutors. The ohio municipal attorneys association recognizes the ever changing and increasingly complex municipal legal field; recognizes the importance of municipal attorneys to efficient and effective local government; and serves as a vehicle for the excellence of municipal attorneys through municipal education, training, networking, advocacy, and problem solving.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$507,242$539,523▲ $32,281
Savings and Temporary Cash Investments$150,531$521,212▲ $370,681
Cash and Non-Interest-Bearing Accounts$384,509$37,460▼ $347,049
Accounts Receivable$34,250$25,000▼ $9,250
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$569,290$583,672▲ $14,382
Liabilities
Deferred Revenue$50,050$33,850▼ $16,200
Accounts Payable and Accrued Expenses$11,998$10,299▼ $1,699
Total Liabilities$62,048$44,149▼ $17,899
Net Assets / Fund Balance
Total Net Assets Fund Balance$507,242$539,523▲ $32,281
Total Liabilities and Net Assets / Fund Balance$569,290$583,672▲ $14,382

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$52,428$52,428
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Garry E HunterGeneral Counsel/executivePT$86,087$6,887$92,974

Board Members and Trustees

NameTitle
Lara Baker-morrishPast President
Tom LindseyPresident
Erica FaaborgFirst Vice President
Brad NicodemusSecond Vice President
Revenue and Support

Revenue Composition

Contributions and Grants
$50
Program Service Revenue
$204,468
Investment Income
$6,714
Other Revenue
$0
All Other Contributions
$50
Change in Net Assets
$32,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$92,974
Other Expenses$85,977
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$64,565$28,409-$92,974
Conferences and Meetings$20,206--$20,206
Fees for Services Legal$19,224--$19,224
Fees for Services Management$11,574$3,858-$15,432
Fees for Services Accounting-$11,150-$11,150
Office Expenses$3,001$3,188-$6,189
Insurance-$1,541-$1,541
Other Expenses$484$2,938-$484
Total Functional Expenses$127,867$51,084$0$178,951
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Conflict-of-interest policy
No
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 association's members elect the executive committee. The secretary/treasurer is appointed by majority vote of the executive committee”

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

“The executive committee appoints the secretary/general”

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

“The association's members elect the executive committee”

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

“The secretary-treasurer reviews the 990 before it is filed”

Form 990, Part VI, Section B, Line 15

“The executive committee determines the annual fee paid to the secretary/treasurer based on negotiations with the secretary/treasurer.”

Form 990, Part VI, Section C, Line 19

“These documents are not required to be made available to the public.”

Filing and Contact Details

Filer

Filer Name
Ohio Municipal Attorneys Association
EIN
31-0894182
Phone
6142214349
Address
175 SOUTH THIRD STREET 510, COLUMBUS, OH 43215-7100

Signing Officer

Name
Garry Hunter
Title
Executive Director
Phone
6142214349
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Garry Hunter
Formed
1953
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Rea & Associates Inc
Address
5400 FRANTZ RD SUITE 200, DUBLIN, OH 43016
Preparer
Melissa Dunkle CPA
Phone
6148898725
Supplemental Narrative

Additional Explanations

Page 12, Part XII, Line 2C - Financial Statements and Reporting

“The executive commitee assumes full responsiblity for the oversight of the review of its financial statements”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from income taxes under internal revenue code, section 501(c) (4); however, unrelated income may be subject to income tax. In addition, the internal revenue service determined the association not to be a "private foundation" within the meaning of section 509(a) of the internal revenue code. Generally accepted accounting principles requires the association to evaluate the level of uncertainty related to whether tax positions taken will be sustained upon examination. Any positions taken that do not meet the more-likely-than-not threshold must be quantified and recorded as a liability for unrecognized tax benefits in the accompanying statements of financial position along with interest and penalties that would be payable to the taxing authorities upon examination. The association believes that none of the tax positions taken would materially impact the financial statements, and no such liabilities have been recorded.”

Raw XML Appendix367 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt011998
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010299
IRS990/AccountsReceivableGrp/BOYAmt034250
IRS990/AccountsReceivableGrp/EOYAmt025000
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE CONTINUING LEGAL EDUCATION OF MUNICIPAL LAW DIRECTORS AND ASSISTANT LAW DIRECTORS AND MUNICIPAL PROSECUTORS. THE OHIO MUNICIPAL ATTORNEYS ASSOCIATION RECOGNIZES THE EVER CHANGING AND INCREASINGLY COMPLEX MUNICIPAL LEGAL FIELD; RECOGNIZES THE IMPORTANCE OF MUNICIPAL ATTORNEYS TO EFFICIENT AND EFFECTIVE LOCAL GOVERNMENT; AND SERVES AS A VEHICLE FOR THE EXCELLENCE OF MUNICIPAL ATTORNEYS THROUGH MUNICIPAL EDUCATION, TRAINING, NETWORKING, ADVOCACY, AND PROBLEM SOLVING.
IRS990/AllOtherContributionsAmt050
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHRISSY BLAKE
IRS990/BooksInCareOfDetail/PhoneNum06142214349
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0175 SOUTH THIRD STREET SUITE 510
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0432157100
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0384509
IRS990/CashNonInterestBearingGrp/EOYAmt037460
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt028409
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt064565
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt092974
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt020206
IRS990/ConferencesMeetingsGrp/TotalAmt020206
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt050
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06714
IRS990/CYOtherExpensesAmt085977
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0204468
IRS990/CYRevenuesLessExpensesAmt032281
IRS990/CYSalariesCompEmpBnftPaidAmt092974
IRS990/CYTotalExpensesAmt0178951
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0211232
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt050050
IRS990/DeferredRevenueGrp/EOYAmt033850
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0CONTINUING LEGAL EDUCATION - (1)ANNUAL MUNICIPAL LAW INSTITUTE CONSISTING OF TWO CONCURRENT SEMINARS (CRIMINAL LAW FOR MUNICIPAL PROSECUTORS; CIVIL LAW FOR LAW DIRECTORS AND ASSISTANT LAW DIRECTORS).(2)TWO REGIONAL SEMINARS CONSISTING OF TWO CONCURRENT SEMINARS AT EACH REGIONAL SEMINAR (CRIMINAL LAW FOR MUNICIPAL PROSECUTORS; CIVIL LAW FOR LAW DIRECTORS AND ASSISTANT LAW DIRECTORS.) A TOTAL OF FOUR SEMINARS IN TWO REGIONS (NORTH, AND COMBINED CENTRAL/SOUTH) EACH YEAR(3)A DECEMBER SEMINAR CONSISTING OF TWO CONCURRENT SEMINARS (CRIMINAL LAW FOR MUNICIPAL PROSECUTORS; CIVIL LAW FOR LAW DIRECTORS AND ASSISTANT LAW DIRECTORS).(4)THE ABOVE DESCRIBED CIVIL LAW SEMINARS FOR LAW DIRECTORS AND ASSISTANT LAW DIRECTORS AND CRIMINAL LAW SEMINARS FOR MUNICIPAL PROSECUTORS CONSTITUTE A GRAND TOTAL OF SEVEN SEMINARS EACH YEAR(5)ALL SEMINARS ARE APPROVED FOR CONTINUING LEGAL EDUCATION (CLE) CREDIT BY THE OHIO SUPREME COURT.(6)CURRENT SUBSTANTIVE AND PROCEDURAL TOPICS PERTAINING TO MUNICIPAL LAW ARE ON THE PROGRAMS FOR THESE SEMINARS, INCLUDING CREDIT FOR ETHICS, PROFESSIONALISM, AND SUBSTANCE ABUSE.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt081835
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011150
IRS990/FeesForServicesAccountingGrp/TotalAmt011150
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt019224
IRS990/FeesForServicesLegalGrp/TotalAmt019224
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt03858
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt011574
IRS990/FeesForServicesManagementGrp/TotalAmt015432
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt421.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt46887
IRS990/Form990PartVIISectionAGrp/PersonNm0BRAD NICODEMUS
IRS990/Form990PartVIISectionAGrp/PersonNm1ERICA FAABORG
IRS990/Form990PartVIISectionAGrp/PersonNm2TOM LINDSEY
IRS990/Form990PartVIISectionAGrp/PersonNm3LARA BAKER-MORRISH
IRS990/Form990PartVIISectionAGrp/PersonNm4GARRY E HUNTER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt486087
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4GENERAL COUNSEL/EXECUTIVE
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01953
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0211232
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01541
IRS990/InsuranceGrp/TotalAmt01541
IRS990/InvestmentIncomeGrp/ExclusionAmt06714
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06714
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt052428
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt052428
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE CONTINUING LEGAL EDUCATION OF MUNICIPAL LAW DIRECTORS AND ASSISTANT LAW DIRECTORS AND MUNICIPAL PROSECUTORS. THE OHIO MUNICIPAL ATTORNEYS ASSOCIATION RECOGNIZES THE EVER CHANGING AND INCREASINGLY COMPLEX MUNICIPAL LEGAL FIELD; RECOGNIZES THE IMPORTANCE OF MUNICIPAL ATTORNEYS TO EFFICIENT AND EFFECTIVE LOCAL GOVERNMENT; AND SERVES AS A VEHICLE FOR THE EXCELLENCE OF MUNICIPAL ATTORNEYS THROUGH MUNICIPAL EDUCATION, TRAINING, NETWORKING, ADVOCACY, AND PROBLEM SOLVING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0507242
IRS990/NetAssetsOrFundBalancesEOYAmt0539523
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03188
IRS990/OfficeExpensesGrp/ProgramServicesAmt03001
IRS990/OfficeExpensesGrp/TotalAmt06189
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0POSTAGE & SUPPLIES
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02938
IRS990/OtherExpensesGrp/ProgramServicesAmt08813
IRS990/OtherExpensesGrp/ProgramServicesAmt1484
IRS990/OtherExpensesGrp/TotalAmt011751
IRS990/OtherExpensesGrp/TotalAmt1484
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GARRY HUNTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING LEGAL EDUCA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0121600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt182868
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0121600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt182868
IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBERSHIP AND NEWSLETTER - THE ORGANIZATION PROVIDES MEMBERS WITH VARIOUS MEMBERSHIP SERVICES. MEMBERSHIP INCLUDES A NEWSLETTER TO BE SENT TO MEMBERS NOT LESS THAN NINE TIMES PER YEAR, ACCESS TO BOTH THE CIVIL AND PROSECUTOR LISTSERVS, THE RIGHT TO REGISTER FOR WEBINARS, WHITE PAPERS, SAMPLE ORDINANCES AND RESOLUTIONS, NOTICE OF UPCOMING EVENTS, THE BLOG, SURVEYS, JOB POSTINGS, GENERAL COUNSEL NOTES, AND MEMBER SPOTLIGHTS. THE NEWSLETTER IS DESCRIBED AS FOLLOWS:(1)A COMBINATION OF EIGHT REGULAR NEWSLETTERS AND USUALLY FOUR TO EIGHT SPECIAL BULLETINS ON IMPORTANT DEVELOPMENTS BETWEEN REGULAR NEWSLETTERS(2)THE NEWSLETTERS CONTAIN ARTICLES AND NEWS WITH RESPECT TO MUNICIPAL LAW TOPICS (CIVIL & CRIMINAL LAW)BY GUEST AUTHORS AND REPORT LEGISLATION PENDING AND ENACTED BY THE OHIO GENERAL ASSEMBLY AS WELL AS APPELLATE CASE LAW AFFECTING LAW DIRECTORS AND MUNICIPAL PROSECUTORS, ALL OF WHICH PROMOTE THE MAIN GOAL OF CONTINUING LEGAL EDUCATION OF MUNICIPAL LAWYERS AND PROSECUTORS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt046032
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0121600
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0178
IRS990/PYOtherExpensesAmt083011
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0203976
IRS990/PYRevenuesLessExpensesAmt031287
IRS990/PYSalariesCompEmpBnftPaidAmt089856
IRS990/PYTotalExpensesAmt0172867
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0204154
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt032281
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt082868
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0507242
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0539523
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0150531
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0521212
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052428
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt052428
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE, SECTION 501(C) (4); HOWEVER, UNRELATED INCOME MAY BE SUBJECT TO INCOME TAX. IN ADDITION, THE INTERNAL REVENUE SERVICE DETERMINED THE ASSOCIATION NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRES THE ASSOCIATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE ASSOCIATION BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS, AND NO SUCH LIABILITIES HAVE BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S MEMBERS ELECT THE EXECUTIVE COMMITTEE. THE SECRETARY/TREASURER IS APPOINTED BY MAJORITY VOTE OF THE EXECUTIVE COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COMMITTEE APPOINTS THE SECRETARY/GENERAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION'S MEMBERS ELECT THE EXECUTIVE COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SECRETARY-TREASURER REVIEWS THE 990 BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE COMMITTEE DETERMINES THE ANNUAL FEE PAID TO THE SECRETARY/TREASURER BASED ON NEGOTIATIONS WITH THE SECRETARY/TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THESE DOCUMENTS ARE NOT REQUIRED TO BE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE COMMITEE ASSUMES FULL RESPONSIBLITY FOR THE OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PAGE 12, PART XII, LINE 2C - FINANCIAL STATEMENTS AND REPORTING
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0OHIO MUNICIPAL ATTORNEYS ASSOCIATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0862110360
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0TO SUPPORT THE OPERATIONS AND MISSION OF THE OHIO MUNICIPAL ATTORNEYS ASSOC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0OMAA SERVICE CORPORATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0175 S THIRD STREET SUITE 510
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd043215
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt025000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0OMAA SERVICE CORPORATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0569290
IRS990/TotalAssetsEOYAmt0583672
IRS990/TotalAssetsGrp/BOYAmt0569290
IRS990/TotalAssetsGrp/EOYAmt0583672
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt050
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051084
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0127867
IRS990/TotalFunctionalExpensesGrp/TotalAmt0178951
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062048
IRS990/TotalLiabilitiesEOYAmt044149
IRS990/TotalLiabilitiesGrp/BOYAmt062048
IRS990/TotalLiabilitiesGrp/EOYAmt044149
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0507242
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0539523
IRS990/TotalOtherCompensationAmt06887
IRS990/TotalProgramServiceExpensesAmt0127867
IRS990/TotalProgramServiceRevenueAmt0204468
IRS990/TotalReportableCompFromOrgAmt086087
IRS990/TotalRevenueGrp/ExclusionAmt06714
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0204468
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0211232
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0569290
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0583672
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0175 SOUTH THIRD STREET 510
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0432157100
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTP://OMAAOHIO.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GARRY HUNTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06142214349
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO MUNICIPAL ATTORNEYS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0310894182
ReturnHeader/Filer/PhoneNum06142214349
ReturnHeader/Filer/USAddress/AddressLine1Txt0175 SOUTH THIRD STREET 510
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0432157100
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05400 FRANTZ RD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DUBLIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043016
ReturnHeader/PreparerPersonGrp/PhoneNum06148898725
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELISSA DUNKLE CPA
ReturnHeader/ReturnTs02025-11-17T09:08:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.