Civic Intelligence

The Columbus Bar Association

990 • Fiscal year 2016 • EIN 31-1106236

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 27, 2017

Organization ProfileWWW.CBALAW.ORG

View Organization Page

175 South Third Street 11th FloorColumbus, OH 43215

(614) 221-4112

Siviq Scores

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

Liabilities / Assets

91st percentile

0.71x

Higher debt load relative to assets than 91% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

95th percentile

1.11x

Higher debt load relative to revenue than 95% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

9th percentile

-13%

Higher net margin than 9% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

65th percentile

$182,205

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

18th percentile

-6.0%

Faster asset growth than 18% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

24th percentile

-4.3%

Faster revenue growth than 24% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$4,213,468

Down $267,285 (-6.0%) from 2015

Net Assets

Down

$1,213,100

Down $380,878 (-24%) from 2015

Liabilities

Up

$3,000,368

Up $113,593 (+3.9%) from 2015

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin9th percentile

Revenue

Down

$2,704,915

Down $121,915 (-4.3%) from 2015

Expenses

Up

$3,064,058

Up $19,044 (+0.6%) from 2015

Net Income

Down

-$359,143

Down $140,959 (-65%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,359,234Liabilities 2010: $2,087,203Net Assets 2010: $2,272,0312010Assets 2011: $4,353,193Liabilities 2011: $2,030,087Net Assets 2011: $2,323,1062011Assets 2012: $4,098,483Liabilities 2012: $1,947,616Net Assets 2012: $2,150,8672012Assets 2013: $4,610,972Liabilities 2013: $2,449,484Net Assets 2013: $2,161,4882013Assets 2014: $4,962,873Liabilities 2014: $2,948,222Net Assets 2014: $2,014,6512014Assets 2015: $4,480,753Liabilities 2015: $2,886,775Net Assets 2015: $1,593,9782015Assets 2016: $4,213,468Liabilities 2016: $3,000,368Net Assets 2016: $1,213,1002016Assets 2017: $4,258,218Liabilities 2017: $3,147,179Net Assets 2017: $1,111,0392017Assets 2018: $4,027,729Liabilities 2018: $2,948,285Net Assets 2018: $1,079,4442018Assets 2019: $3,740,180Liabilities 2019: $2,845,381Net Assets 2019: $894,7992019Assets 2020: $3,509,680Liabilities 2020: $2,812,846Net Assets 2020: $696,8342020Assets 2021: $4,013,282Liabilities 2021: $2,900,460Net Assets 2021: $1,112,8222021Assets 2022: $3,634,515Liabilities 2022: $2,413,881Net Assets 2022: $1,220,6342022Assets 2023: $5,584,641Liabilities 2023: $4,183,007Net Assets 2023: $1,401,6342023Assets 2024: $6,116,116Liabilities 2024: $4,648,378Net Assets 2024: $1,467,7382024

Highlighted filing

2016

Assets$4,213,468
Liabilities$3,000,368
Net Assets$1,213,100
Open 2016 Filing

Operations Trend

Revenue Growth24th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $3,368,9552010Expenses 2011: $3,238,1072011Expenses 2012: $3,030,5682012Expenses 2013: $2,918,9062013Revenue 2014: $2,900,427Expenses 2014: $3,118,580Net Income 2014: -$218,1532014Revenue 2015: $2,826,830Expenses 2015: $3,045,014Net Income 2015: -$218,1842015Revenue 2016: $2,704,915Expenses 2016: $3,064,058Net Income 2016: -$359,1432016Revenue 2017: $2,761,318Expenses 2017: $2,921,341Net Income 2017: -$160,0232017Revenue 2018: $2,852,157Expenses 2018: $2,858,387Net Income 2018: -$6,2302018Revenue 2019: $2,700,219Expenses 2019: $2,789,576Net Income 2019: -$89,3572019Revenue 2020: $2,373,973Expenses 2020: $2,593,112Net Income 2020: -$219,1392020Revenue 2021: $2,240,065Expenses 2021: $2,310,787Net Income 2021: -$70,7222021Revenue 2022: $2,547,418Expenses 2022: $2,460,617Net Income 2022: $86,8012022Revenue 2023: $2,429,353Expenses 2023: $2,572,711Net Income 2023: -$143,3582023Revenue 2024: $2,052,742Expenses 2024: $2,243,231Net Income 2024: -$190,4892024

Highlighted filing

2016

Revenue$2,704,915
Expenses$3,064,058
Net Income-$359,143
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 27, 2017
Return Version
2015v3.0
Gross Receipts
$2,704,915
Mission and Program Overview

Mission

The columbus bar association strives to be the leader in providing excellent, innovative, and cost effective services to members of the legal profession and the general public in central ohio. Through the active involvement of a broad and diverse membership, we will focus on professionalism, education, advocacy, and community service in order to advance the justice system for all.

To be the leader in advancing the justice system for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,758,899$1,725,210▼ $33,689
Prepaid Expenses and Deferred Charges$988,833$954,071▼ $34,762
Land, Buildings, and Equipment, Net$766,206$604,987▼ $161,219
Savings and Temporary Cash Investments$439,666$504,475▲ $64,809
Accounts Receivable$504,993$343,228▼ $161,765
Cash and Non-Interest-Bearing Accounts$450$450→ $0
Investments Other Securities$-129,517$-61,587▲ $67,930
Total Assets$4,480,753$4,213,468▼ $267,285
Other Assets Total$151,223$142,634▼ $8,589
Liabilities
Deferred Revenue$865,873$854,587▼ $11,286
Other Liabilities$793,167$787,133▼ $6,034
Accounts Payable and Accrued Expenses$727,735$758,648▲ $30,913
Unsecured Notes Loans Payable$500,000$600,000▲ $100,000
Total Liabilities$2,886,775$3,000,368▲ $113,593
Net Assets / Fund Balance
Unrestricted Net Assets$1,593,978$1,213,100▼ $380,878
Total Net Assets Fund Balance$1,593,978$1,213,100▼ $380,878
Total Liabilities and Net Assets / Fund Balance$4,480,753$4,213,468▼ $267,285

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$367,733$1,147,989$1,515,722
Equipment$154,326$536,598$690,924
Other Land Buildings$82,928$266,577$349,505
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jill Snitcher McquainExecutive DirectorFT$164,144$18,061$182,205
Marion SmithburgerAssistant Executive DirectorFT$133,976$46,244$180,220
Frank DuffyChief Financial OfficerFT$134,516$37,310$171,826
Bruce CampbellChief CounselFT$104,819$11,770$116,589

Board Members and Trustees

NameTitle
Keith W SchneiderImmediate Past President
Jay E MichaelPresident
Brigid E HeidPresident-Elect
Amy Beth KoornGovernor
Ashley L OlikerGovernor
Bill NolanGovernor
Charles SchneiderGovernor
Eimear BahnsonGovernor
James ArnoldGovernor
James D AbramsGovernor
Lorie McCaughanGovernor
Mark C CollinsGovernor
Robert D ErneyGovernor
Samuel a Peppers IiiGovernor
Lisa Pierce ReiszSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,541,512
Investment Income
$127,510
Other Revenue
$35,893
Change in Net Assets
$-359,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,691,974
Other Expenses$1,369,984
Grants and Similar Amounts Paid$2,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,337,943
Current Officers, Directors, Trustees, and Key Employees---$354,031
Occupancy---$316,700
Depreciation Depletion---$234,356
Office Expenses---$169,132
All Other Expenses---$58,449
Other Expenses---$49,411
Fees for Services Accounting---$42,525
Advertising---$33,131
Grants to Domestic Orgs---$2,100
Total Functional Expenses$0$0$0$3,064,058
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Plan$659,065
Accumulated Post-retirement Benefits$128,068
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 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
Yes
Audited financial statements prepared
Yes
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 members elect other members for the governing body on an annual basis.”

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

“Changes to the code of regulations are subject to the approval of the members.”

Form 990, Part VI, Section A, line 8B

“This is not applicable. There are not any such committees.”

Form 990, Part VI, Section B, line 11

“The chief financial officer and the executive director review form 990 and then give it to the finance committee for their review. After the finance committee has reviewed form 990, the entire board is provided with a copy of the approved 990 before it is filed.”

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

“Each member of the board and each member of columbus bar association's executive management shall annually sign a statement which affirms such person: (a) has received a copy of the policy; (b) has read and understands the policy; and (c) has agreed to comply with the policy.”

Form 990, Part VI, Section B, line 15

“The compensation of the organization's executive director, top management officials, other officers and key employees is determined by the board of directors.”

Form 990, Part VI, Section C, line 19

“The organization provides the documents upon request.”

Filing and Contact Details

Filer

Filer Name
The Columbus Bar Association
EIN
31-1106236
Phone
6142214112
Address
175 South Third Street 11th Floor, Columbus, OH 43215

Signing Officer

Name
Brigid E Heid
Title
President
Phone
6142214112
Signed
2017-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brigid E Heid
Formed
1984
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
25
Volunteers
1,910

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 Easton Way Suite 400, Columbus, OH 43219
Preparer
Jane E Pfeifer
Phone
6148852208
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Equity in investment of subsidiary 107,930. Dividend income from columbus bar services, inc. -40,000.”

Form 990, Part XII, Line 2C:

“Form 990, part xi, line 2c: the process has not changed since the filing of the last 990.”

Financial Statement Notes

Part X, Line 2:

“The Association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The Association recognizes accrued interest and penalties associated with uncertain tax provisions as part of the income tax provision. The Association files income tax returns in the U.S. federal and City of Columbus jurisdictions.”

Raw XML AppendixShowing 400 of 584 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3Immediate Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16Chief Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt18Assistant Executive Director
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IRS990/MissionDesc0THE COLUMBUS BAR ASSOCIATION STRIVES TO BE THE LEADER IN PROVIDING EXCELLENT, INNOVATIVE AND COST EFFECTIVE SERVICES TO MEMBERS OF THE LEGAL PROFESSION AND THE GENERAL PUBLIC IN CENTRAL OHIO. THROUGH THE ACTIVE INVOLVEMENT OF A BROAD AND DIVERSE MEMBERSHIP, WE WILL FOCUS ON PROFESSIONALISM, EDUCATION, ADVOCACY AND COMMUNITY SERVICE IN ORDER TO ADVANCE THE JUSTICE SYSTEM FOR ALL.
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING LEGAL EDUCA
IRS990/ProgramServiceRevenueGrp/Desc2NOTARY PUBLIC
IRS990/ProgramServiceRevenueGrp/Desc3ETHICS AND ADMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc4LAWYER REFERRAL SERVIC
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2316712
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3316712
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4261541
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0367892
IRS990/ProgSrvcAccomActy2Grp/Desc0THE COLUMBUS BAR ASSOCIATION LAWYER REFERRAL SERVICE MAKES REFERRALS TO GENERAL PRACTITIONERS AS WELL AS LAWYERS WHO CONCENTRATE THEIR PRACTICE ONLY IN ONE AREA OF LAW. THE LAWYER REFERRAL SERVICE TALKS TO APPROXIMATELY 15,000 PEOPLE ANNUALLY.
IRS990/ProgSrvcAccomActy3Grp/Desc0COLUMBUS BAR INC. IS A PROGRAM THAT PROVIDES AN OPPORTUNITY FOR EIGHT ENTREPRENEURAL-MINDED, AMBITIOUS AND RESOURCEFUL NEW ATTORNEYS WANTING TO ESTABLISH THEIR OWN SOLO PRACTICE IN THE COLUMBUS AREA. THROUGH COLUMBUS BAR INC, PARTICIPATING NEW LAWYERS WILL GAIN VALUABLE EXPERIENCE AND ONGOING EDUCATION TO HELP BUILD THEIR PROFESSIONAL CAREER, DEVELOP SOUND BUSINESS MANAGEMENT SKILLS AND ENGENDER HIGH ETHICAL STANDARDS. IN ADDITION, THE ASSOCIATION PROCESSES APPROXIMATELY 3,500 NOTARY PUBLIC APPLICATIONS ANNUALLY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COLUMBUS BAR ASSOCIATION MEMBERS RECEIVE FACT-FILLED PUBLICATIONS INCLUDING COLUMBUS BAR LAWYERS QTRLY, THE DAILY REPORTER AND COLUMBUS BAR TODAY. THESE PUBLICATIONS PROVIDE INFORMATION ABOUT THE COLUMBUS LEGAL COMMUNITY.
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0504475
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0536598
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED COMPENSATION PLAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCUMULATED POST-RETIREMENT BENEFITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The Association recognizes accrued interest and penalties associated with uncertain tax provisions as part of the income tax provision. The Association files income tax returns in the U.S. federal and City of Columbus jurisdictions.
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,213,468
Liabilities
$3,000,368
Net assets
$1,213,100
Revenue
$2,704,915
Expenses
$3,064,058
Net income
-$359,143
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.12$4.65$1.47$2.05$2.24$0.19
2023Detailed filing. Detailed filing data is available for this year.$5.58$4.18$1.40$2.43$2.57$0.14
2022Detailed filing. Detailed filing data is available for this year.$3.63$2.41$1.22$2.55$2.46$0.09
2021Detailed filing. Detailed filing data is available for this year.$4.01$2.90$1.11$2.24$2.31$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.51$2.81$0.70$2.37$2.59$0.22
2019Detailed filing. Detailed filing data is available for this year.$3.74$2.85$0.89$2.70$2.79$0.09
2018Detailed filing. Detailed filing data is available for this year.$4.03$2.95$1.08$2.85$2.86$0.01
2017Detailed filing. Detailed filing data is available for this year.$4.26$3.15$1.11$2.76$2.92$0.16
2016Detailed filing. Detailed filing data is available for this year.$4.21$3.00$1.21$2.70$3.06$0.36
2015Detailed filing. Detailed filing data is available for this year.$4.48$2.89$1.59$2.83$3.05$0.22
2014Detailed filing. Detailed filing data is available for this year.$4.96$2.95$2.01$2.90$3.12$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.61$2.45$2.16$2.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$1.95$2.15$3.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$2.03$2.32$3.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$2.09$2.27$3.37