Civic Intelligence

Dayton Bar Association

990 • Fiscal year 2013 • EIN 31-1303699

Jul 01, 2012 to Jun 30, 2013 • Filed on Mar 19, 2014

Organization ProfileWWW.DAYBAR.ORG

View Organization Page

109 N Main Street 60045402
Siviq Scores

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

Liabilities / Assets

64th percentile

0.31x

Higher debt load relative to assets than 64% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets64th percentile

Assets

$2,021,513

No earlier filing loaded for comparison.

Net Assets

$1,396,522

No earlier filing loaded for comparison.

Liabilities

$624,991

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

$1,020,851

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0Assets 2013: $2,021,513Liabilities 2013: $624,991Net Assets 2013: $1,396,5222013Assets 2014: $2,087,190Liabilities 2014: $572,146Net Assets 2014: $1,515,0442014Assets 2015: $2,002,072Liabilities 2015: $520,315Net Assets 2015: $1,481,7572015Assets 2016: $1,875,511Liabilities 2016: $382,649Net Assets 2016: $1,492,8622016Assets 2017: $2,006,615Liabilities 2017: $392,669Net Assets 2017: $1,613,9462017Assets 2018: $1,925,982Liabilities 2018: $333,398Net Assets 2018: $1,592,5842018Assets 2020: $2,026,504Liabilities 2020: $274,847Net Assets 2020: $1,751,6572020Assets 2021: $2,299,971Liabilities 2021: $283,372Net Assets 2021: $2,016,5992021Assets 2022: $2,091,414Liabilities 2022: $242,652Net Assets 2022: $1,848,7622022Assets 2024: $2,248,801Liabilities 2024: $209,932Net Assets 2024: $2,038,8692024

Highlighted filing

2013

Assets$2,021,513
Liabilities$624,991
Net Assets$1,396,522
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $1,020,8512013Revenue 2014: $1,069,863Expenses 2014: $1,039,409Net Income 2014: $30,4542014Revenue 2015: $1,065,435Expenses 2015: $1,032,182Net Income 2015: $33,2532015Revenue 2016: $1,017,340Expenses 2016: $1,017,427Net Income 2016: -$872016Revenue 2017: $1,087,108Expenses 2017: $1,023,513Net Income 2017: $63,5952017Revenue 2018: $1,059,958Expenses 2018: $1,087,881Net Income 2018: -$27,9232018Revenue 2020: $916,297Expenses 2020: $854,453Net Income 2020: $61,8442020Revenue 2021: $854,512Expenses 2021: $780,086Net Income 2021: $74,4262021Revenue 2022: $945,596Expenses 2022: $894,646Net Income 2022: $50,9502022Revenue 2024: $980,516Expenses 2024: $988,836Net Income 2024: -$8,3202024

Highlighted filing

2013

Revenue-
Expenses$1,020,851
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Mar 19, 2014
Return Version
2012v2.1
Gross Receipts
$1,175,006
Mission and Program Overview

Mission

The dayton bar association furthers the administration of justice; enhances the public's respect for the law; and promotes excellence and collegiality in the legal profession.

Filing and Contact Details

Filer

EIN
31-1303699
Raw XML AppendixShowing 400 of 442 raw XML fields

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IRS990/MissionDescription0THE DAYTON BAR ASSOCIATION FURTHERS THE ADMINISTRATION OF JUSTICE; ENHANCES THE PUBLIC'S RESPECT FOR THE LAW; AND PROMOTES EXCELLENCE AND COLLEGIALITY IN THE LEGAL PROFESSION.
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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0THE ASSOCIATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BESUSTAINED. BASED ON THAT EVALUATION, THE ASSOCIATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OFTHE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ASSOCIATION HAS TAKEN ANY MATERIAL UNCERTAIN TAXPOSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ASSOCIATION'S EXEMPT STATUS IN JEOPARDY AS OFJUNE30, 2013. THE FEDERAL TAX RETURNS OF THE ASSOCIATION FOR 2009, 2010, AND 2011 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITY, GENERALLY FOR THREE YEARS AFTER THE DUE DATE.
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IRS990ScheduleO/GeneralExplanation/Explanation0THE EXECUTIVE COMMITTEE MEETS WITH THEIR OUTSIDE PUBLIC ACCOUNTS TO GO OVER FORM 990. AFTER ALL QUESTIONS HAVE BEEN CLEARED BY THE EXECUTIVE COMMITTEE, FORM 990 IS THEN APPROVED BY THE BOARD OF TRUSTEES AND FORWARDED TO THE APPROPRIATE OFFICER FOR SIGNATURE & FILING. AFTER EXECUTIVE COMMITTEE HAS REVIEWED AND APPROVED 990, IT IS TAKEN TO THE BOARD FOR FINAL APPROVAL.
IRS990ScheduleO/GeneralExplanation/Explanation1BOARD MEMBERS WILL BE ASKED TO DISCOLSE ANY CONFLICTS PRIOR TO A VOTE BEING TAKEN AND IF THEY HAVE A CONFLICT THEY RECUSE THEMSELVES FROM THE VOTE.
IRS990ScheduleO/GeneralExplanation/Explanation2THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD OF GOVERNORS OR COMPENSATION COMMITTEE OF THE BOARD; (2) USE OF AVAILABLE DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING, AND (4) PERFORMANCE EVALUATION. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF GOVERNORS OR COMPENSATION COMMITTEE OF THE BOARD, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. 4. PERFORMANCE EVALUATION. EVALUATIONS WILL BE CONDUCTED ANNUALLY. WHILE REFERENCE IS MADE ONLY TO THE EXECUTIVE DIRECTOR, IT IS UNDERSTOOD THAT THE EVALUATION PROCESS USED FOR THE EXECUTIVE STAFF EARNING A SALARY IN EXCESS OF $100,000 WILL BE IDENTICAL TO THAT OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/GeneralExplanation/Explanation3THE ORGANIZATION DOES NOT TYPICALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/GeneralExplanation/Explanation4ETHICS INVESTIGATIONS: TOTAL EXPENSES 24,353. REFRESHMENTS / MEALS: TOTAL EXPENSES 24,324. STATUTORY FEES: TOTAL EXPENSES 20,700. MISCELLANEOUS EXPENSE: TOTAL EXPENSES 11,157. BANK CHARGES: TOTAL EXPENSES 10,963. POSTAGE: TOTAL EXPENSES 9,222. TELEPHONE EXPENSE: TOTAL EXPENSES 8,727. DUES AND SUBSCRIPTIONS: TOTAL EXPENSES 4,315. PAYROLL PROCESSING: TOTAL EXPENSES 3,250. REPAIRS AND MAINTENANCE: TOTAL EXPENSES 3,230. PENSION PLAN ADMINISTRATION FEE: TOTAL EXPENSES 2,853.
IRS990ScheduleO/GeneralExplanation/Explanation5THE EXECUTIVE COMMITTEE MEETS WITH THEIR OUTSIDE PUBLIC ACCOUNTANTS TO GO OVER THE REVIEWED FINANCIAL STATEMENTS. AFTER ALL QUESTIONS HAVE BEEN CLEARED BY THE EXECUTIVE COMMITTEE, THE REVIEWED FINANCIAL STATEMENTS ARE THEN APPROVED BY THE EXECUTIVE COMMITTEE FOR PUBLISHING.
IRS990ScheduleO/GeneralExplanation/Identifier0ALL OTHER FUNCTIONAL EXPENSES
IRS990ScheduleO/GeneralExplanation/Identifier1EXECUTIVE COMMITTEE REVIEW OF REVIEWED FINANCIAL STATEMENTS
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART XII, LINE 2C
IRS990/ScheduleORequired01
IRS990ScheduleR/DividendsRelatedOrganization00
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine10109 NORTH MAIN STREET 600
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City0DAYTON
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State0OH
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode045402
IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg00
IRS990ScheduleR/Form990ScheduleRPartII/EIN0311139525
IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState0OH
IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine10DAYTON BAR ASSOCIATION FOUNDATION
IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities0LEGAL GRANTS
IRS990ScheduleR/Form990ScheduleRPartII/PublicCharityStatus0501(C)(3)
IRS990ScheduleR/GiftGrantOrCapContrFrOtherOrg00
IRS990ScheduleR/GiftGrantOrCapContrToOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesFromOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrg00
IRS990ScheduleR/OtherTransferFromOtherOrg00
IRS990ScheduleR/OtherTransferToOtherOrg00
IRS990ScheduleR/PerformOfServicesByOtherOrgs00
IRS990ScheduleR/PerformOfServicesForOtherOrgs00
IRS990ScheduleR/PurchaseOfAssetsFromOtherOrg00
IRS990ScheduleR/ReceiptOfIntAnnRentsRoyalties00
IRS990ScheduleR/ReimbursementPaidByOtherOrg00
IRS990ScheduleR/ReimbursementPaidToOtherOrg00
IRS990ScheduleR/RentalOfFacilitiesFrOtherOrgs00
IRS990ScheduleR/RentalOfFacilitiesToOtherOrgs00
IRS990ScheduleR/SaleOfAssetsToOtherOrg00
IRS990ScheduleR/SharingOfFacilities00
IRS990ScheduleR/SharingOfPaidEmployees00
IRS990/School00
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices00
IRS990/StateLegalDomicile0OH
IRS990/StatesWhereCopyOfReturnIsFiled0OH
IRS990/SubjectToProxyTax00
IRS990/TaxablePartyNotification00
IRS990/TaxExemptBonds00
IRS990/Terminated00
IRS990/TermOrPermanentEndowments00
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine10109 N MAIN ST
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IRS990/TheBooksAreInCareOf/AddressUS/State0OH
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode045402
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10WILLIAM B WHEELER
IRS990/TheBooksAreInCareOf/TelephoneNumber09372227902
IRS990/TotalAssets/BOY01948623
IRS990/TotalAssetsBOY01948623
IRS990/TotalAssets/EOY02021513
IRS990/TotalAssetsEOY02021513
IRS990/TotalCompGT150K00
IRS990/TotalExpensesCurrentYear01020851
IRS990/TotalExpensesPriorYear01007873
IRS990/TotalFunctionalExpenses/Total01020851
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI082328
IRS990/TotalLiabilities/BOY0647461
IRS990/TotalLiabilitiesBOY0647461
IRS990/TotalLiabilities/EOY0624991
IRS990/TotalLiabilitiesEOY0624991
IRS990/TotalLiabNetAssetsFundBalances/BOY01948623
IRS990/TotalLiabNetAssetsFundBalances/EOY02021513
IRS990/TotalNbrEmployees09
IRS990/TotalNbrVolunteers010
IRS990/TotalNetAssetsFundBalances/BOY01301162
IRS990/TotalNetAssetsFundBalances/EOY01396522
IRS990/TotalOtherCompensation011506
IRS990/TotalOtherRevenue015210
IRS990/TotalOthProgramServiceRevenue/RelatedOrExemptFunctionIncome040674
IRS990/TotalOthProgramServiceRevenue/TotalRevenueColumn0122301
IRS990/TotalOthProgramServiceRevenue/UnrelatedBusinessRevenue081627
IRS990/TotalProfFundrsngExpCY00
IRS990/TotalProfFundrsngExpPriorYear00
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IRS990/TotalReportableCompFrmRltdOrgs00
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IRS990/TotalRevenueCurrentYear01085406

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,021,513
Liabilities
$624,991
Net assets
$1,396,522
Revenue
-
Expenses
$1,020,851
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.21$2.04$0.98$0.99$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.24$1.85$0.95$0.89$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.28$2.02$0.85$0.78$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.27$1.75$0.92$0.85$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.33$1.59$1.06$1.09$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.39$1.61$1.09$1.02$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.38$1.49$1.02$1.02$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.00$0.52$1.48$1.07$1.03$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.09$0.57$1.52$1.07$1.04$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.62$1.40$1.02