Civic Intelligence

Dayton Bar Association

990 • Fiscal year 2015 • EIN 31-1303699

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 14, 2016

109 N Main Street 600Dayton, OH 45402

(937) 222-7902

Siviq Scores

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

Liabilities / Assets

59th percentile

0.26x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.49x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

49th percentile

3.1%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

52nd percentile

$146,225

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

25th percentile

-4.1%

Faster asset growth than 25% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

34th percentile

-0.4%

Faster revenue growth than 34% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,002,072

Down $85,118 (-4.1%) from 2014

Net Assets

Down

$1,481,757

Down $33,287 (-2.2%) from 2014

Liabilities

Down

$520,315

Down $51,831 (-9.1%) from 2014

Revenue

Down

$1,065,435

Down $4,428 (-0.4%) from 2014

Expenses

Down

$1,032,182

Down $7,227 (-0.7%) from 2014

Net Income

Up

$33,253

Up $2,799 (+9.2%) from 2014

Historical Trend

Balance Sheet Trend

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

2015

Assets$2,002,072
Liabilities$520,315
Net Assets$1,481,757

Operations Trend

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

2015

Revenue$1,065,435
Expenses$1,032,182
Net Income$33,253
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 14, 2016
Return Version
2014v6.0
Gross Receipts
$1,211,622
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.

Promotion of legal profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,010,264$985,415▼ $24,849
Land, Buildings, and Equipment, Net$849,286$819,730▼ $29,556
Cash and Non-Interest-Bearing Accounts$74,280$79,118▲ $4,838
Savings and Temporary Cash Investments$93,485$53,615▼ $39,870
Prepaid Expenses and Deferred Charges$38,619$49,436▲ $10,817
Accounts Receivable$9,623$5,432▼ $4,191
Total Assets$2,087,190$2,002,072▼ $85,118
Other Assets Total$11,633$9,326▼ $2,307
Liabilities
Mortgage Notes Payable Secured by Investment Property$376,196$315,819▼ $60,377
Other Liabilities$129,658$132,128▲ $2,470
Accounts Payable and Accrued Expenses$57,951$67,558▲ $9,607
Deferred Revenue$8,341$4,810▼ $3,531
Total Liabilities$572,146$520,315▼ $51,831
Net Assets / Fund Balance
Unrestricted Net Assets$1,515,044$1,481,757▼ $33,287
Total Net Assets Fund Balance$1,515,044$1,481,757▼ $33,287
Total Liabilities and Net Assets / Fund Balance$2,087,190$2,002,072▼ $85,118

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$806,400$310,154$1,116,554
Equipment$13,330$269,637$282,967
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William B WheelerExecutive DirectorFT$133,522$12,703$146,225

Board Members and Trustees

NameTitle
Mary Katherine HuffmanImmediate Past President
Richard P PernaPresident
Kermit F LoweryFirst Vice President
Susan D SolleSecond Vice President
Dale E CreechMember-at-large
Glen R McmurryMember-at-large
Jennifer Hann HarrisonMember-at-large
Julia J MartinMember-at-large
Kelly M SchroederSecretary
Christopher B EpleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$991,992
Investment Income
$44,426
Other Revenue
$29,017
Change in Net Assets
$33,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$522,763
Salaries, Compensation, and Employee Benefits$509,419
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$272,020
Current Officers, Directors, Trustees, and Key Employees---$146,225
All Other Expenses---$128,850
Occupancy---$83,513
Payroll Taxes---$40,195
Travel---$38,807
Depreciation Depletion---$37,114
Other Employee Benefits---$31,060
Advertising---$29,049
Office Expenses---$25,059
Other Expenses---$23,175
Interest---$20,902
Pension Plan Contributions---$19,919
Fees for Services Legal---$8,700
Insurance---$3,668
Fees for Service Investment Mgmnt Fees---$3,000
Total Functional Expenses$0$0$0$1,032,182
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
Fees Collected in Advance$132,128
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The executive committee meets with their outside public accountants 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.

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

Board members will be asked to disclose any conflicts prior to a vote being taken and if they have a conflict they recuse themselves from the vote.

Form 990, Part VI, Section B, Line 15

The 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; (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.

Form 990, Part VI, Section C, Line 19

The organization does not typically make its governing documents, conflict of interest policy, and financial statements available to the general public.

Filing and Contact Details

Filer

Filer Name
Dayton Bar Association
EIN
31-1303699
Phone
9372227902
Address
109 N MAIN STREET 600, DAYTON, OH 45402

Signing Officer

Name
William B Wheeler
Title
Executive Director
Phone
9372227902
Signed
2016-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William B Wheeler
Formed
1883
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
10
Volunteers
10

Preparer

Firm
Brady Ware & Schoenfeld Inc
Address
3601 RIGBY ROAD SUITE 400, DAYTON, OH 45342
Preparer
Thomas J Gmeiner
Phone
9372235247
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Refreshments / meals 21,527. Ethics investigations 21,207. Statutory fees 19,005. Miscellaneous expense 16,976. Bank charges 14,082. Telephone expense 9,195. Postage 8,479. Repairs and maintenance 5,086. Pension plan administration fee 4,700. Dues and subscriptions 4,536. Payroll processing 4,057.

Form 990, Part XII, Line 2C

The 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.

Financial Statement Notes

PART X, LINE 2:

The 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 be sustained. 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 of the 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 tax positions, including any position that would place the association's exempt status in jeopardy as of june 30, 2015. The federal tax returns of the association for 2011, 2012, and 2013 are subject to examination by taxing authority, generally for three years after the due date.

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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/OtherExpensesGrp/TotalAmt043074
IRS990/OtherExpensesGrp/TotalAmt140624
IRS990/OtherExpensesGrp/TotalAmt237228
IRS990/OtherExpensesGrp/TotalAmt323175
IRS990/OtherLiabilitiesGrp/BOYAmt0129658
IRS990/OtherLiabilitiesGrp/EOYAmt0132128
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/BusinessCd1541900
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1ADDRESSING/LABEL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014127
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014127
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1932
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0932
IRS990/OtherRevenueTotalAmt015059
IRS990/OtherSalariesAndWagesGrp/TotalAmt0272020
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt040195
IRS990/PensionPlanContributionsGrp/TotalAmt019919
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt038619
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049436
IRS990/PrincipalOfficerNm0WILLIAM B WHEELER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541100
IRS990/ProgramServiceRevenueGrp/BusinessCd3541100
IRS990/ProgramServiceRevenueGrp/BusinessCd4541100
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1LEGAL EDUCATION MTG
IRS990/ProgramServiceRevenueGrp/Desc2ETHICS REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/Desc3LAWYER REFERRAL
IRS990/ProgramServiceRevenueGrp/Desc4NOTARY INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0286453
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1205528
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2169372
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3109607
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4107981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0286453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1205528
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2169372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3109607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4107981
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt041436
IRS990/PYOtherExpensesAmt0545424
IRS990/PYOtherRevenueAmt028420
IRS990/PYProgramServiceRevenueAmt01000007
IRS990/PYRevenuesLessExpensesAmt012222
IRS990/PYSalariesCompEmpBnftPaidAmt0512217
IRS990/PYTotalExpensesAmt01057641
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01069863
IRS990/ReconcilationRevenueExpnssAmt033253
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt013958
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt093485
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053615
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0806400
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0310154
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01116554
IRS990ScheduleD/EquipmentGrp/BookValueAmt013330
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0269637
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0282967
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0132128
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEES COLLECTED IN ADVANCE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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 BE SUSTAINED. 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 OF THE 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 TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ASSOCIATION'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2015. THE FEDERAL TAX RETURNS OF THE ASSOCIATION FOR 2011, 2012, AND 2013 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITY, GENERALLY FOR THREE YEARS AFTER THE DUE DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0819730
IRS990ScheduleD/TotalLiabilityAmt0132128
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE MEETS WITH THEIR OUTSIDE PUBLIC ACCOUNTANTS 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/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS WILL BE ASKED TO DISCLOSE ANY CONFLICTS PRIOR TO A VOTE BEING TAKEN AND IF THEY HAVE A CONFLICT THEY RECUSE THEMSELVES FROM THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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; (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/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT TYPICALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REFRESHMENTS / MEALS 21,527. ETHICS INVESTIGATIONS 21,207. STATUTORY FEES 19,005. MISCELLANEOUS EXPENSE 16,976. BANK CHARGES 14,082. TELEPHONE EXPENSE 9,195. POSTAGE 8,479. REPAIRS AND MAINTENANCE 5,086. PENSION PLAN ADMINISTRATION FEE 4,700. DUES AND SUBSCRIPTIONS 4,536. PAYROLL PROCESSING 4,057.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DAYTON BAR ASSOCIATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311139525
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LEGAL GRANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0109 NORTH MAIN STREET 600
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045402
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02087190
IRS990/TotalAssetsEOYAmt02002072
IRS990/TotalAssetsGrp/BOYAmt02087190
IRS990/TotalAssetsGrp/EOYAmt02002072
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt01032182
IRS990/TotalGrossUBIAmt076470
IRS990/TotalLiabilitiesBOYAmt0572146
IRS990/TotalLiabilitiesEOYAmt0520315
IRS990/TotalLiabilitiesGrp/BOYAmt0572146
IRS990/TotalLiabilitiesGrp/EOYAmt0520315
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01515044
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01481757
IRS990/TotalOtherCompensationAmt012703
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt037513
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0113051
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt075538
IRS990/TotalProgramServiceRevenueAmt0991992
IRS990/TotalReportableCompFromOrgAmt0133522
IRS990/TotalRevenueGrp/ExclusionAmt045402
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0943563
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01065435
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt076470
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02087190
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02002072
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt038807
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01515044
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01481757
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0109 N MAIN ST
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045402

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