Civic Intelligence

Mahoning County Bar Association

990 • Fiscal year 2018 • EIN 34-0780227

Jan 01, 2018 to Dec 31, 2018 • Filed on Feb 05, 2019

114 E Front St Rm/Ste 100Youngstown, OH 44503-1436

(330) 746-2933

Siviq Scores

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

Liabilities / Assets

64th percentile

0.03x

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

65th percentile

0.03x

Higher debt load relative to revenue than 65% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

75th percentile

14%

Higher net margin than 75% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

80th percentile

$33,231

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

36th percentile

-4.7%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

46th percentile

-0.7%

Faster revenue growth than 46% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$217,170

Down $10,631 (-4.7%) from 2017

Net Assets

Up

$209,934

Up $9,843 (+4.9%) from 2017

Liabilities

Down

$7,236

Down $20,474 (-74%) from 2017

Revenue

Down

$280,207

Down $1,922 (-0.7%) from 2017

Expenses

Down

$242,021

Down $34,449 (-12%) from 2017

Net Income

Up

$38,186

Up $32,527 (+575%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $172,692Liabilities 2011: $45,196Net Assets 2011: $127,4962011Assets 2012: $193,279Liabilities 2012: $41,805Net Assets 2012: $151,4742012Assets 2013: $221,754Liabilities 2013: $47,939Net Assets 2013: $173,8152013Assets 2014: $215,041Liabilities 2014: $43,712Net Assets 2014: $171,3292014Assets 2015: $208,629Liabilities 2015: $40,466Net Assets 2015: $168,1632015Assets 2016: $223,071Liabilities 2016: $28,639Net Assets 2016: $194,4322016Assets 2017: $227,801Liabilities 2017: $27,710Net Assets 2017: $200,0912017Assets 2018: $217,170Liabilities 2018: $7,236Net Assets 2018: $209,9342018Assets 2019: $241,489Liabilities 2019: $27,390Net Assets 2019: $214,0992019Assets 2020: $329,825Liabilities 2020: $47,258Net Assets 2020: $282,5672020Assets 2021: $360,820Liabilities 2021: $26,594Net Assets 2021: $334,2262021Assets 2022: $310,246Liabilities 2022: $51,619Net Assets 2022: $258,6272022Assets 2023: $291,225Liabilities 2023: $52,648Net Assets 2023: $238,5772023Assets 2024: $283,597Liabilities 2024: $50,095Net Assets 2024: $233,5022024

Highlighted filing

2018

Assets$217,170
Liabilities$7,236
Net Assets$209,934

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $264,0142011Expenses 2012: $285,0142012Revenue 2013: $247,814Expenses 2013: $225,473Net Income 2013: $22,3412013Revenue 2014: $230,239Expenses 2014: $232,725Net Income 2014: -$2,4862014Revenue 2015: $273,287Expenses 2015: $276,453Net Income 2015: -$3,1662015Revenue 2016: $251,121Expenses 2016: $251,475Net Income 2016: -$3542016Revenue 2017: $282,129Expenses 2017: $276,470Net Income 2017: $5,6592017Revenue 2018: $280,207Expenses 2018: $242,021Net Income 2018: $38,1862018Revenue 2019: $257,433Expenses 2019: $294,725Net Income 2019: -$37,2922019Revenue 2020: $252,557Expenses 2020: $230,185Net Income 2020: $22,3722020Revenue 2021: $272,201Expenses 2021: $227,755Net Income 2021: $44,4462021Revenue 2022: $279,235Expenses 2022: $271,509Net Income 2022: $7,7262022Revenue 2023: $243,008Expenses 2023: $290,178Net Income 2023: -$47,1702023Revenue 2024: $228,969Expenses 2024: $239,077Net Income 2024: -$10,1082024

Highlighted filing

2018

Revenue$280,207
Expenses$242,021
Net Income$38,186
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Feb 5, 2019
Return Version
2018v3.1
Gross Receipts
$289,926
Mission and Program Overview

Mission

Attend district meetings, continuing legal education seminars, notary public service to membership & public, publication of association newsletter which is distributed to the membership, participate in law day & lawyer referral service

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$200,091$209,934▲ $9,843
Investments in Publicly Traded Securities$212,809$195,724▼ $17,085
Cash and Non-Interest-Bearing Accounts$14,531$21,446▲ $6,915
Land, Buildings, and Equipment, Net$461--
Total Assets$227,801$217,170▼ $10,631
Liabilities
Other Liabilities$27,710$7,236▼ $20,474
Total Liabilities$27,710$7,236▼ $20,474
Net Assets / Fund Balance
Total Net Assets Fund Balance$200,091$209,934▲ $9,843
Total Liabilities and Net Assets / Fund Balance$227,801$217,170▼ $10,631

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$109,059$109,059
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Renee M KenneallyExecutive DiPT$33,231$33,231

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$266,796
Investment Income
$13,411
Other Revenue
$0
Change in Net Assets
$38,186
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,616
Salaries, Compensation, and Employee Benefits$66,405
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$36,804--$36,804
Current Officers, Directors, Trustees, and Key Employees$33,231--$33,231
Other Salaries and Wages$28,038--$28,038
All Other Expenses$16,089--$16,089
Office Expenses$12,552--$12,552
Other Expenses$5,944--$5,944
Payroll Taxes$5,136--$5,136
Fees for Services Accounting$3,760--$3,760
Fees for Service Investment Mgmnt Fees$2,153--$2,153
Fees for Services Legal$1,960--$1,960
Insurance$1,764--$1,764
Advertising$1,382--$1,382
Interest$759--$759
Depreciation Depletion$461--$461
Total Functional Expenses$242,021$0$0$242,021
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Secured Notes Unrelated 3rd Parties$5,000
Withheld Payroll Items$2,236
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
No
Other officer compensation reviewed
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

Each member of the governing body reads and signs a conflict of interest policy

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Mahoning County Bar Association
EIN
34-0780227
Phone
3307462933
Address
114 E FRONT ST RM/STE 100, YOUNGSTOWN, OH 44503-1436

Signing Officer

Name
Gregg a Rossi
Title
President
Phone
3307462933
Signed
2019-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregg a Rossi
Formed
1992
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
2
Volunteers
3

Preparer

Firm
H D Davis Cpas LLC
Address
125 CHURCHILL HUBBARD RD, YOUNGSTOWN, OH 44505-1322
Preparer
Tim Petrey CPA Cgma
Phone
3307598522
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Attend district meetings, continuing legal education seminars, notary public service to membership & public, publication of association newsletter which is distributed to the membership, participate in law day & lawyer referral service

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt028038
IRS990/OtherSalariesAndWagesGrp/TotalAmt028038
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05136
IRS990/PayrollTaxesGrp/TotalAmt05136
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GREGG A ROSSI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GRIEVANCE REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2NOTARY PUBLIC & REFERRAL FEES
IRS990/ProgramServiceRevenueGrp/Desc3CONTINUING LEGAL EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc4BANQUET & COMMITTEE MEETINGS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0100848
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt188556
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229313
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt326045
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt417779
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0100848
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt188556
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229313
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326045
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt417779
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt028040
IRS990/PYOtherExpensesAmt0186546
IRS990/PYOtherRevenueAmt010148
IRS990/PYProgramServiceRevenueAmt0243941
IRS990/PYRevenuesLessExpensesAmt05659
IRS990/PYSalariesCompEmpBnftPaidAmt089924
IRS990/PYTotalExpensesAmt0276470
IRS990/PYTotalRevenueAmt0282129
IRS990/ReconcilationRevenueExpnssAmt038186
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0280207
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0200091
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0209934
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109059
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109059
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12236
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURED NOTES UNRELATED 3RD PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1WITHHELD PAYROLL ITEMS
IRS990ScheduleD/TotalLiabilityAmt07236
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ATTEND DISTRICT MEETINGS, CONTINUING LEGAL EDUCATION SEMINARS, NOTARY PUBLIC SERVICE TO MEMBERSHIP & PUBLIC, PUBLICATION OF ASSOCIATION NEWSLETTER WHICH IS DISTRIBUTED TO THE MEMBERSHIP, PARTICIPATE IN LAW DAY & LAWYER REFERRAL SERVICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER OF THE GOVERNING BODY READS AND SIGNS A CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0227801
IRS990/TotalAssetsEOYAmt0217170
IRS990/TotalAssetsGrp/BOYAmt0227801
IRS990/TotalAssetsGrp/EOYAmt0217170
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0242021
IRS990/TotalFunctionalExpensesGrp/TotalAmt0242021
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027710
IRS990/TotalLiabilitiesEOYAmt07236
IRS990/TotalLiabilitiesGrp/BOYAmt027710
IRS990/TotalLiabilitiesGrp/EOYAmt07236
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0200091
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0209934
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt04255
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt04255
IRS990/TotalProgramServiceExpensesAmt0242021
IRS990/TotalProgramServiceRevenueAmt0266796
IRS990/TotalReportableCompFromOrgAmt033231
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0280207
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0280207
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0227801
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0217170
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0114 E FRONT ST RM/STE 100
IRS990/USAddress/CityNm0YOUNGSTOWN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0445031436
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0WWW.MAHONINGBAR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGG A ROSSI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03307462933
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAHONING COUNTY BAR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MAHO
ReturnHeader/Filer/EIN0340780227
ReturnHeader/Filer/PhoneNum03307462933
ReturnHeader/Filer/USAddress/AddressLine1Txt0114 E FRONT ST RM/STE 100
ReturnHeader/Filer/USAddress/CityNm0YOUNGSTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0445031436
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C1C16C1AAA93039B6ABCFF8509B6B1B858D49FDB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06921CC3361C8C0860F5A31028745E41485A6D06D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.63.60.242
ReturnHeader/FilingSecurityInformation/IPDt02019-03-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:59:03
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452908935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H D DAVIS CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0125 CHURCHILL HUBBARD RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YOUNGSTOWN

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.50$2.34$2.29$2.39$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.53$2.39$2.43$2.90$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.52$2.59$2.79$2.72$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.27$3.34$2.72$2.28$0.44
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.47$2.83$2.53$2.30$0.22
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.27$2.14$2.57$2.95$0.37
2018Detailed filing. Detailed filing data is available for this year.$2.17$0.07$2.10$2.80$2.42$0.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.28$2.00$2.82$2.76$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.29$1.94$2.51$2.51$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.09$0.40$1.68$2.73$2.76$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.15$0.44$1.71$2.30$2.33$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.22$0.48$1.74$2.48$2.25$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.42$1.51$2.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.45$1.27$2.64
Peer Organizations

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