Civic Intelligence

Dayton Bar Association

990 • Fiscal year 2022 • EIN 31-1303699

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 14, 2023

Organization ProfileWWW.DAYBAR.ORG

View Organization Page

109 N Main Street 600Dayton, OH 45401

(937) 222-7902

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.12x

Higher debt load relative to assets than 43% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.26x

Higher debt load relative to revenue than 58% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

51st percentile

5.4%

Higher net margin than 51% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

42nd percentile

$115,960

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

22nd percentile

-9.1%

Faster asset growth than 22% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

55th percentile

11%

Faster revenue growth than 55% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$2,091,414

Down $208,557 (-9.1%) from 2021

Net Assets

Down

$1,848,762

Down $167,837 (-8.3%) from 2021

Liabilities

Down

$242,652

Down $40,720 (-14%) from 2021

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin51st percentile

Revenue

Up

$945,596

Up $91,084 (+11%) from 2021

Expenses

Up

$894,646

Up $114,560 (+15%) from 2021

Net Income

Down

$50,950

Down $23,476 (-32%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

2022

Assets$2,091,414
Liabilities$242,652
Net Assets$1,848,762
Open 2022 Filing

Operations Trend

Revenue Growth55th percentile

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

2022

Revenue$945,596
Expenses$894,646
Net Income$50,950
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 14, 2023
Return Version
2021v4.0
Gross Receipts
$1,034,075
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$1,134,388$1,006,603▼ $127,785
Land, Buildings, and Equipment, Net$652,902$625,022▼ $27,880
Cash and Non-Interest-Bearing Accounts$372,573$324,390▼ $48,183
Accounts Receivable$30,056$21,996▼ $8,060
Prepaid Expenses and Deferred Charges$17,132$20,483▲ $3,351
Total Assets$2,299,971$2,091,414▼ $208,557
Other Assets Total$92,920$92,920→ $0
Liabilities
Deferred Revenue$250,433$219,925▼ $30,508
Accounts Payable and Accrued Expenses$32,939$22,727▼ $10,212
Total Liabilities$283,372$242,652▼ $40,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,016,599$1,848,762▼ $167,837
Total Net Assets Fund Balance$2,016,599$1,848,762▼ $167,837
Total Liabilities and Net Assets / Fund Balance$2,299,971$2,091,414▼ $208,557

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$605,993$510,561$1,116,554
Equipment$19,029$208,394$227,423
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer OtchyExecutive DiFT$111,500$4,460$115,960

Board Members and Trustees

NameTitle
Merle F WilberdingPresident
Ebony DavenportTrustee
Jamie GreerTrustee
Justine LarsenTrustee
Sean MccormickTrustee
Caroline H Gentry1st Vice Pre
Anne Pkeeton2nd Vice Pr
John M RuffoloBar Counsel
Fredric L YoungPast Preside
Michael JurekSecretary
Gerald ParkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,490
Program Service Revenue
$729,521
Investment Income
$85,922
Other Revenue
$102,663
All Other Contributions
$27,490
Change in Net Assets
$50,950

Audited Revenue Reconciliation

Revenue per Audited Statements
$937,452
Revenue Not Reported on Financial Statements
$8,144
Revenue Not Reported on Form 990
$-210,643
Other Revenue Adjustments
$8,144
Total Revenue per Audited Statements
$726,809
Total Revenue per Form 990
$945,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$482,844
Salaries, Compensation, and Employee Benefits$411,802
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,741--$212,741
Current Officers, Directors, Trustees, and Key Employees$111,500--$111,500
Occupancy$108,063--$108,063
Other Expenses$52,470--$52,470
All Other Expenses$52,418--$52,418
Other Employee Benefits$50,455--$50,455
Depreciation Depletion$34,536--$34,536
Payroll Taxes$25,851--$25,851
Conferences and Meetings$18,821--$18,821
Fees for Services Other$16,577--$16,577
Pension Plan Contributions$11,255--$11,255
Travel$10,528--$10,528
Fees for Services Accounting$8,750--$8,750
Office Expenses$5,070--$5,070
Insurance$4,847--$4,847
Advertising$3,931--$3,931
Total Functional Expenses$894,646$0$0$894,646

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$894,646
Total Expenses per Audited Statements$894,646
Total Expenses per Form 990$894,646
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
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The executive committee reviews and approves the form 990. The board of trustees gives final approval of the returns and forwards to the appropriate officer for signature and filing.”

Form 990, Page 6, Part VI, 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, Page 6, Part VI, Line 15A

“The process includes all of these elements: (1) review and approval by the board of trustees 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 trustees or compensation committee of the board, provided that persons with conflicts of interest with respect to the compensaton 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 documentaion 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, Page 6, Part VI, Line 15B

“The compensation of the person is reviewed and approved by the board of trustees or compensation committee of the board. Trustees who have conflicts of interest abstain from the voting.”

Form 990, Page 6, Part VI, 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 45401

Signing Officer

Name
Jennifer Otchy
Title
Executive Director
Phone
9372227902
Signed
2023-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Otchy
Formed
1883
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
10

Preparer

Firm
Duvall & Associates Inc
Address
400 SUGAR CAMP CIRCLE STE 300, DAYTON, OH 45409
Preparer
David Dehart
Phone
9372284272
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book tax differences on ohio notary svs -8,144”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“Book/tax difference -k-1 income 8,144”

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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/Desc3TEMPORARY STAFF
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt24
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0234
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IRS990/ProgramServiceRevenueGrp/Desc1ETHICS REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/Desc2LEGAL EDUCATION MEETING
IRS990/ProgramServiceRevenueGrp/Desc3PUBLICATIONS & ADDRESS LABELS
IRS990/ProgramServiceRevenueGrp/Desc4REFERRAL SERVICE
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0208394
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IRS990ScheduleD/RevenueNotReportedAmt0-210643
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08144
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK/TAX DIFFERENCE -K-1 INCOME 8,144
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0625022
IRS990ScheduleD/TotalExpensesPerForm990Amt0894646
IRS990ScheduleD/TotalRevenuePerForm990Amt0945596
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE FORM 990. THE BOARD OF TRUSTEES GIVES FINAL APPROVAL OF THE RETURNS AND FORWARDS TO THE APPROPRIATE OFFICER FOR SIGNATURE AND FILING.
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 TRUSTEES 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 TRUSTEES OR COMPENSATION COMMITTEE OF THE BOARD, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATON 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 DOCUMENTAION 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 COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES OR COMPENSATION COMMITTEE OF THE BOARD. TRUSTEES WHO HAVE CONFLICTS OF INTEREST ABSTAIN FROM THE VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT TYPICALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK TAX DIFFERENCES ON OHIO NOTARY SVS -8,144
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990ScheduleR/SharingOfFacilitiesInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt13200
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BOARD DELIBERATIONS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1BOARD DETERMINES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE DAYTON BAR FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1THE DAYTON BAR FOUNDATION
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IRS990/TotalAssetsBOYAmt02299971

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,091,414
Liabilities
$242,652
Net assets
$1,848,762
Revenue
$945,596
Expenses
$894,646
Net income
$50,950
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
2022Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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