Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.55x
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Balance Sheet
Assets
Up$74,591
Up $40,629 (+120%) from 2021
Net Assets
Down$33,852
Down $110 (-0.3%) from 2021
Liabilities
$40,739
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$70,970
Down $93,862 (-57%) from 2021
Expenses
Down$59,571
Down $107,749 (-64%) from 2021
Net Income
Up$11,399
Up $13,887 (+558%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Aug 25, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $70,970
Mission and Program Overview
Mission
Support of law profession
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION CONDUCTS SEMINARS AND EVENTS ANDPUBLISHES A NEWSLETTER. THESE ACTIVITIES ENHANCETHE PRACTICE OF LAW IN LORAIN COUNTY | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRANDON OLIVER | President | - | $0 | - | - |
| MELISSA KOBASHER | Vice President | - | $0 | - | - |
| ADAM BRYDA | Past President | - | $0 | - | - |
| ZACK SIMONOFF | Treasurer | - | $0 | - | - |
| LEIGH PRUGH | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lorain County Bar Association
- EIN
- 34-0825593
- Phone
- 4403238416
- Address
- 627 WEST BROAD STREET, ELYRIA, OH 44035
Signing Officer
- Name
- Zack Simonoff
- Title
- Treasurer
- Phone
- 4403238416
- Signed
- 2025-08-25
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Alan V Januzzi CPA
- Address
- 7710 RICE RD, AMHERST, OH 44001
- Preparer
- Alan V Januzzi CPA
- Phone
- 4409852550
Supplemental Narrative
Additional Explanations
Pt VI, Line 11B
“Officers are provided a copy of the 990”
Pt VI, Line 12C
“Conflicts are monitored annually in accordance with the conflict of interest policy”
Pt VI, Line 15A
“All wages are approved by the executive committee and take into consideration comparable wages”
Pt VI, Line 15B
“SEE ABOVE”
Form 990EZ, Part I, Line 8
“Supreme court reimbursements 28262.”
Form 990EZ, Part I, Line 16
“SPONSORSHIP 1000.”
Form 990EZ, Part I, Line 16
“BANK FEES 1637.”
Form 990EZ, Part I, Line 16
“INSURANCE 4449.”
Form 990EZ, Part I, Line 16
“SUPPLIES AND OTHER 5210.”
Form 990EZ, Part I, Line 16
“SEMINARS 45.”
Form 990EZ, Part I, Line 16
“POSTAGE 29.”
Form 990EZ, Part I, Line 16
“Ethics reimbursements 206.”
Form 990EZ, Part I, Line 16
“TELEPHONE 5561.”
Form 990EZ, Part I, Line 16
“NEWSLETTER 0.”
Form 990EZ, Part I, Line 16
“Dues and subscriptions 296.”
Form 990EZ, Part I, Line 16
“JUDICIAL POLL 1600.”
Form 990EZ, Part I, Line 16
“OFFICE SUPPLIES 413.”
Form 990EZ, Part I, Line 16
“EQUIPMENT RENTAL 2770.”
Form 990EZ, Part II, Line 24
“DEPOSITS 3052. 3052.”
Form 990EZ, Part II, Line 26
“Payroll liabilities 47171. 40739.”
Raw XML Appendix166 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ZACK SIMONOFF |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4403238416 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 627 WEST BROAD STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ELYRIA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44035 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 54300 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 59267 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 584 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 11399 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 15595 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 69624 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 74591 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 70970 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 12272 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 12272 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 30610 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 22453 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 33852 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 22453 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 33852 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12236 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRANDON OLIVER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MELISSA KOBASHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ADAM BRYDA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ZACK SIMONOFF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LEIGH PRUGH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | PAST PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3052 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3052 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 23216 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 28262 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SUPPORT OF LAW PROFESSION |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 11514 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION CONDUCTS SEMINARS AND EVENTS ANDPUBLISHES A NEWSLETTER. THESE ACTIVITIES ENHANCETHE PRACTICE OF LAW IN LORAIN COUNTY |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 8524 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 47171 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 40739 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 59571 |
| IRS990EZ/TotalRevenueAmt | 0 | 70970 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OFFICERS ARE PROVIDED A COPY OF THE 990 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONFLICTS ARE MONITORED ANNUALLY IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL WAGES ARE APPROVED BY THE EXECUTIVE COMMITTEE AND TAKE INTO CONSIDERATION COMPARABLE WAGES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SEE ABOVE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SUPREME COURT REIMBURSEMENTS 28262. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SPONSORSHIP 1000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BANK FEES 1637. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | INSURANCE 4449. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | SUPPLIES AND OTHER 5210. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | SEMINARS 45. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | POSTAGE 29. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | ETHICS REIMBURSEMENTS 206. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | TELEPHONE 5561. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | NEWSLETTER 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | DUES AND SUBSCRIPTIONS 296. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | JUDICIAL POLL 1600. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | OFFICE SUPPLIES 413. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | EQUIPMENT RENTAL 2770. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | DEPOSITS 3052. 3052. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | PAYROLL LIABILITIES 47171. 40739. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Form 990EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Form 990EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ZACK SIMONOFF |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4403238416 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LORAIN COUNTY BAR ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LORA |
| ReturnHeader/Filer/EIN | 0 | 340825593 |
| ReturnHeader/Filer/PhoneNum | 0 | 4403238416 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 627 WEST BROAD STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELYRIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44035 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341631968 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALAN V JANUZZI CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7710 RICE RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AMHERST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44001 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4409852550 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ALAN V JANUZZI CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-09-30T14:14:54-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $74,591
- Liabilities
- $40,739
- Net assets
- $33,852
- Revenue
- $70,970
- Expenses
- $59,571
- Net income
- $11,399
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Detailed filing. Detailed filing data is available for this year. | $0.75 | $0.41 | $0.34 | $0.71 | $0.60 | $0.11 |
| 2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending. | $0.34 | $0.34 | $1.65 | $1.67 | $0.02 | |
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View OrganizationBarnstable County Bar Association
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