Civic Intelligence

Toledo Law Association

990 • Fiscal year 2017 • EIN 34-6525936

Jan 01, 2017 to Dec 31, 2017 • Filed on May 31, 2018

905 Jackson StToledo, OH 43604-5512

(419) 213-4747

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

97th percentile

85%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

55th percentile

4.1%

Faster asset growth than 55% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Assets

Up

$3,885,492

Up $153,108 (+4.1%) from 2016

Net Assets

Up

$3,885,492

Up $153,108 (+4.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$179,988

Up $181,468 (+12261%) from 2016

Expenses

Down

$26,880

Down $3,718 (-12%) from 2016

Net Income

Up

$153,108

Up $185,186 (+577%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,614,628Liabilities 2010: $0Net Assets 2010: $2,614,6282010Assets 2011: $3,063,777Liabilities 2011: $0Net Assets 2011: $3,063,7772011Assets 2012: $3,132,596Liabilities 2012: $0Net Assets 2012: $3,132,5962012Assets 2013: $3,271,333Liabilities 2013: $0Net Assets 2013: $3,271,3332013Assets 2015: $3,764,462Liabilities 2015: $0Net Assets 2015: $3,764,4622015Assets 2016: $3,732,384Liabilities 2016: $0Net Assets 2016: $3,732,3842016Assets 2017: $3,885,492Liabilities 2017: $0Net Assets 2017: $3,885,4922017Assets 2018: $3,601,949Liabilities 2018: $0Net Assets 2018: $3,601,9492018Assets 2019: $3,447,871Liabilities 2019: $0Net Assets 2019: $3,447,8712019Assets 2020: $3,610,657Liabilities 2020: $0Net Assets 2020: $3,610,6572020Assets 2021: $3,823,953Liabilities 2021: $0Net Assets 2021: $3,823,9532021Assets 2022: $3,786,948Liabilities 2022: $0Net Assets 2022: $3,786,9482022Assets 2023: $3,746,035Liabilities 2023: $0Net Assets 2023: $3,746,0352023Assets 2024: $4,158,653Liabilities 2024: $0Net Assets 2024: $4,158,6532024

Highlighted filing

2017

Assets$3,885,492
Liabilities$0
Net Assets$3,885,492

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $107,9202010Expenses 2011: $33,4062011Expenses 2012: $65,7562012Revenue 2013: $219,524Expenses 2013: $80,787Net Income 2013: $138,7372013Revenue 2015: $299,774Expenses 2015: $38,453Net Income 2015: $261,3212015Revenue 2016: -$1,480Expenses 2016: $30,598Net Income 2016: -$32,0782016Revenue 2017: $179,988Expenses 2017: $26,880Net Income 2017: $153,1082017Revenue 2018: $271,650Expenses 2018: $555,193Net Income 2018: -$283,5432018Revenue 2019: $224,577Expenses 2019: $378,655Net Income 2019: -$154,0782019Revenue 2020: $182,650Expenses 2020: $86,694Net Income 2020: $95,9562020Revenue 2021: $279,478Expenses 2021: $66,182Net Income 2021: $213,2962021Revenue 2022: $77,319Expenses 2022: $113,190Net Income 2022: -$35,8712022Revenue 2023: $284,373Expenses 2023: $325,286Net Income 2023: -$40,9132023Revenue 2024: $473,871Expenses 2024: $61,253Net Income 2024: $412,6182024

Highlighted filing

2017

Revenue$179,988
Expenses$26,880
Net Income$153,108
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 31, 2018
Return Version
2017v2.3
Gross Receipts
$458,038
Mission and Program Overview

Mission

Support of legal library for courts and attorneys of lucas county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$3,732,384$3,885,492▲ $153,108
Investments in Publicly Traded Securities$3,729,757$3,880,459▲ $150,702
Cash and Non-Interest-Bearing Accounts$2,627$5,033▲ $2,406
Total Assets$3,732,384$3,885,492▲ $153,108
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,732,384$3,885,492▲ $153,108
Total Liabilities and Net Assets / Fund Balance$3,732,384$3,885,492▲ $153,108
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$20,541
Investment Income
$159,447
Other Revenue
$0
Change in Net Assets
$153,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,630
Grants and Similar Amounts Paid$250
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$18,745-$18,745
Insurance$2,292--$2,292
Fees for Services Accounting$1,333$667-$2,000
Conferences and Meetings$1,425--$1,425
Office Expenses$969$92-$1,061
Information Technology$435--$435
Other Expenses$267--$267
Grants to Domestic Orgs$250--$250
Total Functional Expenses$7,376$19,504$0$26,880
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management services are provided by employees of lucas county. Prior to 1/1/2010 these same managers were employed by toledo law association. As of 1/1/2010 ohio law required the transfer of certain assets, responsibility and control from all independent ohio law libraries to ohio county governmental units. Through an arrangement with lucas county, toledo law association continues to be active in providing advisory services for management of the library. It also uses its remaining resources to fund library needs (in particular, legal publications) in order to augment what is provided by the county itself. However, all direct management is provided by employees of lucas county.

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

The annual form 990 shall be reviewed and approved by the board of trustees before it is submitted to the internal revenue service. The board will designate a member, employee, or contractor to work with its accounting firm in matters relating to the preparation of the form 990, and that individual will be responsible for bringing the final draft of the form 990 before the board for review and approval before the form's timely submission to the internal revenue service.

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

Board members, officers, and employees shall disclose to the appropriate person(s) any potential conflict of interest. For board members, the appropriate persons are fellow members of the board, preferably while the board is gathered together as a whole. For employees (if any), the appropriate person is their supervisor (if they are assistant librarians) or the president of the board. A conflict of interest, for the purposes of this policy, may arise when a board member or employee has a relationship with another person or organization that interacts, or may in the foreseeable future interact, politically or commercially with the toledo law association.

Form 990, Page 6, Part VI, Line 19

No documents (other than forms 1024 and 990 as required by federal law) are available to the public.

Filing and Contact Details

Filer

Filer Name
Toledo Law Association
EIN
34-6525936
Phone
4192134747
Address
905 JACKSON ST, TOLEDO, OH 43604-5512

Signing Officer

Name
Cynthia D Jones
Title
Secretary
Phone
4192134747
Signed
2018-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James P Silk
Formed
1870
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Mosley Pfundt & Glick Inc
Address
6455 WHEATSTONE CT, MAUMEE, OH 43537
Preparer
Thomas D Wesenberg CPA
Phone
4198611120
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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/Form990PartVIISectionAGrp/TitleTxt11ST VP/TREAS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT SERVICES ARE PROVIDED BY EMPLOYEES OF LUCAS COUNTY. PRIOR TO 1/1/2010 THESE SAME MANAGERS WERE EMPLOYED BY TOLEDO LAW ASSOCIATION. AS OF 1/1/2010 OHIO LAW REQUIRED THE TRANSFER OF CERTAIN ASSETS, RESPONSIBILITY AND CONTROL FROM ALL INDEPENDENT OHIO LAW LIBRARIES TO OHIO COUNTY GOVERNMENTAL UNITS. THROUGH AN ARRANGEMENT WITH LUCAS COUNTY, TOLEDO LAW ASSOCIATION CONTINUES TO BE ACTIVE IN PROVIDING ADVISORY SERVICES FOR MANAGEMENT OF THE LIBRARY. IT ALSO USES ITS REMAINING RESOURCES TO FUND LIBRARY NEEDS (IN PARTICULAR, LEGAL PUBLICATIONS) IN ORDER TO AUGMENT WHAT IS PROVIDED BY THE COUNTY ITSELF. HOWEVER, ALL DIRECT MANAGEMENT IS PROVIDED BY EMPLOYEES OF LUCAS COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ANNUAL FORM 990 SHALL BE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. THE BOARD WILL DESIGNATE A MEMBER, EMPLOYEE, OR CONTRACTOR TO WORK WITH ITS ACCOUNTING FIRM IN MATTERS RELATING TO THE PREPARATION OF THE FORM 990, AND THAT INDIVIDUAL WILL BE RESPONSIBLE FOR BRINGING THE FINAL DRAFT OF THE FORM 990 BEFORE THE BOARD FOR REVIEW AND APPROVAL BEFORE THE FORM'S TIMELY SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS, OFFICERS, AND EMPLOYEES SHALL DISCLOSE TO THE APPROPRIATE PERSON(S) ANY POTENTIAL CONFLICT OF INTEREST. FOR BOARD MEMBERS, THE APPROPRIATE PERSONS ARE FELLOW MEMBERS OF THE BOARD, PREFERABLY WHILE THE BOARD IS GATHERED TOGETHER AS A WHOLE. FOR EMPLOYEES (IF ANY), THE APPROPRIATE PERSON IS THEIR SUPERVISOR (IF THEY ARE ASSISTANT LIBRARIANS) OR THE PRESIDENT OF THE BOARD. A CONFLICT OF INTEREST, FOR THE PURPOSES OF THIS POLICY, MAY ARISE WHEN A BOARD MEMBER OR EMPLOYEE HAS A RELATIONSHIP WITH ANOTHER PERSON OR ORGANIZATION THAT INTERACTS, OR MAY IN THE FORESEEABLE FUTURE INTERACT, POLITICALLY OR COMMERCIALLY WITH THE TOLEDO LAW ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS (OTHER THAN FORMS 1024 AND 990 AS REQUIRED BY FEDERAL LAW) ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03732384
IRS990/TotalAssetsEOYAmt03885492
IRS990/TotalAssetsGrp/BOYAmt03732384
IRS990/TotalAssetsGrp/EOYAmt03885492
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019504
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07376
IRS990/TotalFunctionalExpensesGrp/TotalAmt026880
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03732384
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03885492
IRS990/TotalProgramServiceExpensesAmt07376
IRS990/TotalProgramServiceRevenueAmt020541
IRS990/TotalRevenueGrp/ExclusionAmt0159447
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020541
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0179988
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03732384
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03885492
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0905 JACKSON STREET
IRS990/USAddress/CityNm0TOLEDO
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0436045512
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CYNTHIA D JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04192134747
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TOLEDO LAW ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0TOLE
ReturnHeader/Filer/EIN0346525936
ReturnHeader/Filer/PhoneNum04192134747
ReturnHeader/Filer/USAddress/AddressLine1Txt0905 JACKSON ST
ReturnHeader/Filer/USAddress/CityNm0TOLEDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0436045512
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0809B6D88A1FA15D5C95C60BC66B77CE8A0606362
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0809B6D88A1FA15D5C95C60BC66B77CE8A0606362
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-06-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:48:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263710272
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSLEY PFUNDT & GLICK INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06455 WHEATSTONE CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAUMEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043537
ReturnHeader/PreparerPersonGrp/PhoneNum04198611120
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS D WESENBERG CPA
ReturnHeader/ReturnTs02018-06-11T09:48:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.00$4.16$0.47$0.06$0.41
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.75$0.00$3.75$0.28$0.33$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.00$3.79$0.08$0.11$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.00$3.82$0.28$0.07$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.00$3.61$0.18$0.09$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.00$3.45$0.22$0.38$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.00$3.60$0.27$0.56$0.28
2017Detailed filing. Detailed filing data is available for this year.$3.89$0.00$3.89$0.18$0.03$0.15
2016Detailed filing. Detailed filing data is available for this year.$3.73$0.00$3.73$0.00$0.03$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.76$0.30$0.04$0.26
2013Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$0.22$0.08$0.14
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.00$3.13$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.00$3.06$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.00$2.61$0.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)4 • $1M-$5M nonprofits