Civic Intelligence

Ohio State Bar Association

990 • Fiscal year 2013 • EIN 31-4271520

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

PO Box 1656243216-6562

(614) 487-2050

Siviq Scores

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

Liabilities / Assets

38th percentile

0.23x

Higher debt load relative to assets than 38% of similar nonprofits.

2013 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

66th percentile

0.52x

Higher debt load relative to revenue than 66% of similar nonprofits.

2013 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2013

Net Margin

6th percentile

-21%

Higher net margin than 6% of similar nonprofits.

2013 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

56th percentile

$380,990

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2013 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2013

Asset Growth

8th percentile

-9.7%

Faster asset growth than 8% of similar nonprofits.

2013 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$23,420,670

Down $2,509,555 (-9.7%) from 2012

Net Assets

Down

$18,073,721

Down $2,506,094 (-12%) from 2012

Liabilities

Down

$5,346,949

Down $3,461 (-0.1%) from 2012

Revenue

$10,327,598

No earlier filing loaded for comparison.

Expenses

Up

$12,503,053

Up $190,036 (+1.5%) from 2012

Net Income

-$2,175,455

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $26,251,328Liabilities 2010: $5,245,702Net Assets 2010: $21,005,6262010Assets 2011: $26,694,865Liabilities 2011: $5,345,254Net Assets 2011: $21,349,6112011Assets 2012: $25,930,225Liabilities 2012: $5,350,410Net Assets 2012: $20,579,8152012Assets 2013: $23,420,670Liabilities 2013: $5,346,949Net Assets 2013: $18,073,7212013Assets 2014: $23,998,672Liabilities 2014: $4,718,195Net Assets 2014: $19,280,4772014Assets 2015: $24,454,291Liabilities 2015: $4,933,390Net Assets 2015: $19,520,9012015Assets 2020: $22,273,028Liabilities 2020: $3,076,315Net Assets 2020: $19,196,7132020Assets 2025: $22,936,435Liabilities 2025: $3,450,262Net Assets 2025: $19,486,1732025

Highlighted filing

2013

Assets$23,420,670
Liabilities$5,346,949
Net Assets$18,073,721

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $12,787,8872010Expenses 2011: $12,591,5722011Expenses 2012: $12,313,0172012Revenue 2013: $10,327,598Expenses 2013: $12,503,053Net Income 2013: -$2,175,4552013Revenue 2014: $11,767,476Expenses 2014: $11,336,699Net Income 2014: $430,7772014Revenue 2015: $11,587,058Expenses 2015: $11,288,334Net Income 2015: $298,7242015Revenue 2020: $9,791,623Expenses 2020: $10,325,887Net Income 2020: -$534,2642020Revenue 2025: $8,769,005Expenses 2025: $9,240,994Net Income 2025: -$471,9892025

Highlighted filing

2013

Revenue$10,327,598
Expenses$12,503,053
Net Income-$2,175,455
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 11, 2014
Return Version
2013v3.0
Gross Receipts
$21,821,117
Mission and Program Overview

Mission

The ohio state bar association (the "association") is an unincorporated voluntary non-profit organization. The association was formed to promote justice and advance the interests of the legal profession.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,443,785$10,457,359▲ $3,013,574
Savings and Temporary Cash Investments$7,380,678$5,309,972▼ $2,070,706
Land, Buildings, and Equipment, Net$3,917,996$4,291,372▲ $373,376
Investments Other Securities$6,269,890$2,666,428▼ $3,603,462
Other Notes and Loans Receivable, Net$563,602$333,829▼ $229,773
Intangible Assets$208,494$183,032▼ $25,462
Accounts Receivable$84,965$101,155▲ $16,190
Prepaid Expenses and Deferred Charges$42,096$53,105▲ $11,009
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Total Assets$25,930,225$23,420,670▼ $2,509,555
Other Assets Total$18,419$24,118▲ $5,699
Liabilities
Deferred Revenue$3,791,721$3,640,767▼ $150,954
Other Liabilities$999,953$1,121,538▲ $121,585
Accounts Payable and Accrued Expenses$459,777$488,335▲ $28,558
Mortgage Notes Payable Secured by Investment Property$98,959$96,309▼ $2,650
Total Liabilities$5,350,410$5,346,949▼ $3,461
Net Assets / Fund Balance
Unrestricted Net Assets$20,016,283$17,523,239▼ $2,493,044
Temporarily Rstr Net Assets$563,532$550,482▼ $13,050
Total Net Assets Fund Balance$20,579,815$18,073,721▼ $2,506,094
Total Liabilities and Net Assets / Fund Balance$25,930,225$23,420,670▼ $2,509,555

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,208,026$2,564,399$4,772,425
Equipment$1,148,170$2,757,405$3,905,575
Land$880,927-$880,927
Other Land Buildings$54,249$147,019$201,268
Other Securities$722,212--
Closely Held Equity Interests$1,944,216--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$563,532$135,378-$148,428$550,482
2012$531,977$133,144-$101,589$563,532
2011$648,452$140,257-$256,732$531,977
2010$709,924$143,870-$205,342$648,452
2009$680,251$135,727-$106,054$709,924
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Denny L RameyFormer Executive DirectorFT$269,271$28,379$297,650
William K WeisenbergAssistant E.d. for PublicFT$247,348$37,569$284,917
Richard C BannisterAssistant E.d. of AdministFT$171,964$36,636$208,600
Mary Amos AugsburgerExecutive DirectorFT$158,100$15,273$173,373
Frederick W EngelDirector of TechnologyFT$132,220$36,841$169,061
Kenneth a BrownDirector of Public RelatioFT$126,948$28,971$155,919
Eugene P WhetzelGeneral CounselFT$125,944$18,969$144,913
Eric WellsDirector of Business AffairsFT$110,964$33,483$144,447
Frances E WellingtonDirector of CLEFT$115,413$27,164$142,577
Jonathan HollingsworthPresident-$5,701-$5,701
Martin E MohlerPresident-elect-$5,022-$5,022
Patrick F FischerImmediate Past President-$4,440-$4,440
Carol Seubert MarxGovernor-$2,147-$2,147
Joseph L LudoviciGovernor-$1,288-$1,288
Ronald S KoppGovernor-$965-$965
Alan J LehenbauerGovernor-$644-$644
Belinda S BarnesGovernor-$644-$644
Charles H BeanGovernor-$644-$644
D Chris CookGovernor-$644-$644
David J SternbergGovernor-$644-$644
J Kristin BurkettGovernor-$644-$644
James D JensenGovernor-$644-$644
James D SilleryGovernor-$644-$644
James K WeanerGovernor-$644-$644
John D Holschuh JrGovernor-$644-$644
Kevin P MurphyGovernor-$644-$644
Melissa a Graham-hurdGovernor-$644-$644
Randall M ComerGovernor-$644-$644
Robert L GreshamGovernor-$644-$644
Robin G WeaverGovernor-$644-$644
Stephen L SmithGovernor-$644-$644
Thomas H GerkenGovernor-$644-$644
Thomas J GradyGovernor-$644-$644
Thomas T BookGovernor-$644-$644
William M OwensGovernor-$644-$644
William W Emley SrGovernor-$644-$644

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Cb Richard EllisProperty Manager-$696,900
Revenue and Support

Revenue Composition

Contributions and Grants
$9,800
Program Service Revenue
$10,667,184
Investment Income
$-788,646
Other Revenue
$439,260
All Other Contributions
$9,800
Change in Net Assets
$-2,175,455

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,637,782
Revenue Not Reported on Financial Statements
$-2,310,184
Revenue Not Reported on Form 990
$-159,847
Other Revenue Adjustments
$-2,310,184
Total Revenue per Audited Statements
$12,477,935
Total Revenue per Form 990
$10,327,598
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,095,423
Salaries, Compensation, and Employee Benefits$5,332,280
Grants and Similar Amounts Paid$75,350
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$3,115,038
Conferences and Meetings---$1,878,142
Current Officers, Directors, Trustees, and Key Employees---$969,263
Other Employee Benefits---$959,508
Office Expenses---$942,156
Depreciation Depletion---$625,103
Occupancy---$565,257
Travel---$541,199
Advertising---$417,927
Payroll Taxes---$288,471
All Other Expenses---$216,897
Other Expenses---$109,036
Grants to Domestic Orgs---$75,350
Fees for Services Other---$64,761
Fees for Services Legal---$53,697
Insurance---$49,378
Fees for Services Accounting---$33,585
Fees for Service Investment Mgmnt Fees---$19,394
Interest---$1,932
Total Functional Expenses$0$0$0$12,503,053

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,984,029
Expenses per Audited Statements$12,503,053
Total Expenses per Form 990$12,503,053
Expenses Not Reported on Form 990$2,480,976
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
31-1124428-501(c)(3)SUPPORT OSBA'S MISSION$45,000
34-1675796-501(c)(3)SUPPORT OSBA'S MISSION$25,000
31-0718185-501(c)(3)SUPPORT OSBA'S MISSION$5,000
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

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$298,871
Total Nondeductible Lobbying and Political Cost$78,286

Section 527 Organizations

OrganizationLocationAmount
31-6321625-$0
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
OsbacomDenny Ramey, an Officer of Osba, Is a Manager of an Llc, Osba.com.Consulting Services Arrangement Under Which Denny Ramey Provided Consulting Services to Osba.com. Osba.com Pays Osba for These Service Which in Turn Is Paid to Denny Ramey, Provider of the Services. This Amount Is Included in the Compensation Amount Reported on the W-2 That Denny Ramey Receives From Osba.No$83,340
OsbacomDenny Ramey, an Officer of Osba, Is a Manager of an Llc, Osba.com.Osba.com Receives Fees From Ssn Holdings LLC Which Are Then Distributed to Members of the LLC Based Upon Their Profit and Loss Percentage. the Amount of the Transaction Represents the Distributions That Denny Ramey Receives in Connection With His Ownership in Osba.com.No$15,900
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligations-deferred Comp$722,212
Due to Affiliated Organizations$301,650
Accrued Real Estate & Sales Taxes$94,644
Other Current Liabilities$3,032
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Any person duly admitted to the practice of law, and not prohibited from being admitted to the practice of law in ohio, may become a regular member of the association. Members must first apply for membership to the association through a written application process. Regular members have limited rights to vote on certain issues regarding the governance of the organization.

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

The president-elect is elected by the regular members of the association in attendance at the regular meeting of the association next preceding the commencement of the term of office.

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

The council of delegates considers and acts upon all resolutions before it relative to the promotion of the purposes of the association submitted to the council by any of its members, by an association member, or by any local bar association of the state.

Form 990, Part VI, Section B, Line 11

The form 990 is prepared by an outside accounting firm. Osba general counsel, director of business affairs, and executive director review the form 990 and submit it to the audit committee for consideration. The form 990 is then submitted to the full board of governors prior to filing.

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

The ohio state bar association has two separate conflict of interest policies. Under the board of governors' conflict of interest policy, board members will annually receive a copy of the conflict of interest policy and are required to submit conflict of interest disclosures annually. The disclosures are then reviewed by the coordinating committee. Any conflicts of interest are reviewed by the entire board of governors. Under the employees' conflict of interest policy, all employees covered by the policy will, on an annual basis, disclose or update to the president on a form provided by the osba their interest that could give rise to conflicts of interest, such as a list of family members, substantial business investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members.

Form 990, Part VI, Section B, Line 15

The policy for determining compensation of the organization's executive director/ceo is as follows. The primary evaluators of the executive director's performance are the president, president-elect and immediate past president. They gather information from members of the board of governors. In june, some combination of the president, president-elect and immediate past president conduct a performance review with the executive director. In september, the president recommends to the board of governors' budget and headquarters committee the salary and other compensation items for the executive director for the following calendar year. The budget and headquarters committee considers this recommendation and recommends a compensation package to the full board. Once the board decides on the executive director's compensation for the year, the president sets forth the details in a letter to the executive director at his/her home address. In determining the compensation of the executive director, the president and board must at least once every three years engage an outside organization to conduct an executive compensation review for the executive director. Such review should compare the salary and total compensation of the osba executive director with competitive market data of non-profit membership organizations with operating budgets of a size similar to osba's. The process for determining the compensation of employees other than the executive director is as follows: each year, all supervising employees must hold an annual performance review with each employee who reports to them. Following the performance review, the supervisors make salary adjustment recommendations to their supervisors for each of his or her direct reports. The recommendation is based on 1) the performance of the employee; 2) the increase or decrease in the consumer price index as reported via the us government website; 3) current economic conditions in columbus, and, in the case of executive staff, the usa; 4) to the extent they are available and applicable, comparable salaries and other forms of compensation; 5) other factors as may be appropriate. The executive director and assistant executive directors review all of the salaries (except those of the assistant executive directors) and determine whether modifications are warranted. At the september or november meeting of the osba board of governors, the executive director submits a budget request for the total dollars needed for compensation for the following calendar year.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

EIN
31-4271520
Phone
6144872050

Signing Officer

Name
Mary Amos Augsburger
Title
Exec Director & Secretary/treasurer
Phone
6144872050
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Amos Augsburger
Formed
1936
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
24
Employees
89
Volunteers
10,900

Preparer

Preparer
Mary Elizabeth Wright CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

The association is formed to advance the philosophy of jurisprudence; to promote improvement of the law, our legal system and the administration of justice; to uphold and to emphasize within the legal profession the importance of integrity, honor, respect and civility towards the courts, fellow attorneys, and all who are touched by the legal process and to encourage and enforce among attorneys and judicial officers adherence to the highest standards of professional conduct; to take positions on matters of public interest as deemed advisable; to encourage and support all forms of education related to the law; to cultivate positive, courteous and cordial relations among members of the bar; and to perpetuate the history of the profession in ohio and of the association.

FORM 990, PART III, LINE 1, BRIEF DESCRIPTION OF THE ORGANIZATION'S MISSION

The ohio state bar association (the "association") is an unincorporated voluntary non-profit organization. The association was formed to advance the philosophy of jurisprudence; to promote improvement of the law, our legal system and administration of justice; to uphold and to emphasize within the legal profession the importance of integrity, honor, respect and civility toward the courts, fellow attorneys, and all who are touched by the legal process and to encourage and enforce among attorneys and judicial officers adherence to the highest standards of professional conduct; to take positions on matters of public interest as deemed advisable; to encourage and support all forms of education related to law; to cultivate positive, courteous and cordial relations among members of the bar; and to perpetuate the history of the profession in ohio and of the association.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

Continuing legal education: the ohio state bar association (osba) provides live seminars, self-study cle, and publications to osba members, ohio lawyers and related professionals. Osba, through its continuing legal education program also produces over 150 titles (individual programs) annually and administers over 300 presentations around the state. Video programs are also offered to over 35 local bar associations for replays utilizing their members as commentators. Nearly 100 live presentations are also videotaped for further repurposing through self-study cle and podcast downloads. Through the use of its state-of-the-art broadcast studio, the osba provides an interactive format streaming 60-minute webcasts daily. The continuing legal education program provides educational opportunities for members at the annual osba annual convention, as well as through a variety of other events; including the midwest labor and employment law conference, the advanced probate law seminar, the corporate counsel institute, and the antitrust law institute.

FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS:

Publications: the ohio state bar association publishes a variety of different reports, magazines, newsletters, and other informational resources including social media. Osba publishes the ohio state bar association report as a biweekly, print, and daily email resource. This report provides a significant amount of information, including ohio attorney general opinions and requests for opinions, cases released from the ohio supreme court and selected cases from the ohio appellate courts. Osba also publishes the ohio lawyer. This bimonthly magazine features articles on legal issues and trends to help lawyers stay current and share in-depth information on the latest legal developments with their colleagues around the state. Additional publications by the osba include a variety of different paper and electronic newsletters. Some of the newsletters published by the osba include the paralegal/legal assistant news, section newsletters and special publications.

FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS:

Membership services: the ohio state bar association provides a variety of programs designed to improve and enhance the legal profession and the legal services available to the public. The membership services department is responsible for recruiting and retaining osba members, as well as overseeing and managing the osba annual convention, district meetings, and law school orientations and visits. The membership services department is also responsible for the call center where calls from consumers of legal services, lawyers, and members of the osba are directed for information, referral, and/or service.

FORM 990, PART XI, LINE 9:

Equity in net deficit of affiliates -208,474.

FORM 990, PART XII, LINE 2C, AUDIT OVERSIGHT AND SELECTION OF ACCOUNTANT:

The organization has a committee that oversees the audit of the financial statements and selects an independent accountant. The process by which the organization overees the audit an selection of an independent accountant has not changed since the previous year.

Financial Statement Notes

PART V, LINE 4:

Certain net assets are restricted for section activities.

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code; accordingly, no provision for federal income tax has been made in the financial statements. The association files form 990-t exempt organization business income tax return to report unrelated business income. For the years ended december 31, 2013 and 2012, the association owed no unrelated business income tax. Generally accepted accounting principles require 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. Interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statement of income. The association believes that none of the tax positions taken would materially impact the financial statements, and no such liabilities have been recorded. In general, the association is no longer subject to u.s. Federal, state and local income tax examinations by tax authorities for the years before 2010.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted with rental 22,364. Satisfaction of section program activities 148,428. Equity in net deficit of affiliates -208,474.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on sale of investments -2,310,184.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted with rental 22,364. Satisfaction of section program activities 148,428. Loss on sale of investments 2,310,184.

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IRS990/Form990PartVIISectionAGrp/TitleTxt32GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33FORMER EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35ASSISTANT E.D. FOR PUBLIC
IRS990/Form990PartVIISectionAGrp/TitleTxt36ASSISTANT E.D. OF ADMINIST
IRS990/Form990PartVIISectionAGrp/TitleTxt37DIRECTOR OF PUBLIC RELATIO
IRS990/Form990PartVIISectionAGrp/TitleTxt38DIRECTOR OF TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt39GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt40DIRECTOR OF CLE
IRS990/Form990PartVIISectionAGrp/TitleTxt41DIRECTOR OF BUSINESS AFFAIRS
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