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Cincinnati Bar Association FY2023 filing

Cincinnati, OH501(c)(6)EIN 31-0535300Revenue $2.3M in FY2023

On file with the IRScincybar.org225 E 6th St, 45202-3209 · Cincinnati, OHTax-exempt since Jun 1981

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To promote professional excellence, foster justice, serve our members & educate the public.

80¢ of each $1 spent went to programs.
$261K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $279K a year · 12% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$261K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Plus $2.9M in investments, Pt X · Ln 11–13
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $32K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.5M
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
24
of 24 voting members
Looks good: 24 of 24 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
-3% vs prior year
Spent
$2.0M
To programs
80%
Net assets
$3.9M
By yearFY2020–FY2025
Revenue
$2.3M
FY2023▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.3M
FY2021$1.8M
FY2022$2.4M
FY2023$2.3M
FY2024$2.3M
FY2025$2.3M
Expenses
$2.0M
FY2023▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$1.7M
FY2022$1.8M
FY2023$2.0M
FY2024$2.0M
FY2025$1.9M
Net assets
$3.9M
FY2023▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.5M
FY2021$3.4M
FY2022$3.7M
FY2023$3.9M
FY2024$4.5M
FY2025$4.8M

From the FY2023 Form 990 (year ending April 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $1.6M

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

26 people listed on the 990; $261K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Lisa McPherson
Executive Director
$158,333Pt VII · Sec A
Maria Palermo
General Counsel
$103,119Pt VII · Sec A
Ryan Goellner
Yls Chair-Elect-Trustee
$0Pt VII · Sec A
Jacob D Mahle
Treasurer
$0Pt VII · Sec A
Alan Abes
Secretary
$0Pt VII · Sec A
Faith Whitaker
Vice President
$0Pt VII · Sec A
Dale Stalf
Cbf Liasion
$0Pt VII · Sec A
Chris Kahn
Trustee
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lisa McPherson$173,080$164,486$158,333$184,500$143,831$108,449
Maria Palermo$105,416$103,119$103,119$104,042——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Cincinnati Bar Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes professional excellence, fosters justice, serves members, and educates the public.

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Provided by the organization

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3 programs · $726K · in their own filed words · FY2022
01

Continuing Legal Education (CLE) programs, meetings and committees - Rule X of the Supreme Court of Ohio mandates that attorneys admitted in Ohio attend 24 hours of approved CLE courses on a biennial basis.

$311Kprogram expense
02

Membership

The CBA offers Greater Cincinnati attorneys many opportunities to network with their colleagues including 50+ practice area or professional committees, leadership and community service programs and special events. The CBA offers a host of legal resources and membership includes two publications, the Legal Directory and CBA Report.

$294Kprogram expense
03

Lawyers Referral Service Lrs

The LRS provides the public with referrals to lawyers based upon their available legal need and geographic location. The LRS provides education to the public by providing programs with community partners. The LRS handles about 12,000 referrals on an annual basis.

$121Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Cincinnati Bar FoundationFY2024$32K
Total grants receivedfrom 1 funder$32K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$2.2M
Investment incomeLn 3$197K
Gifts and grantsLn 1h$45K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.6M
Owns and owesPt X
$3.9M
net assets · Ln 32
Cash and savingsLn 1–2$779K
Total assetsLn 16$5.4M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
26
listed · VII A
PaidVII A2
Voting boardVI 1a24
IndependentVI 1b24
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$45K
Fees for servicesLn 2g$2.2M
Investment incomeLn 3$197K
Gains on assetsLn 7$133K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$779K
Cash and savings togetherLn 1–2$779K
InvestmentsLn 11–13$2.9M
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$150K
Total assetsLn 16$5.4M
LiabilitiesLn 26$1.5M
Net assetsLn 32$3.9M
OperationsPt I, VI
EmployeesI 532
VolunteersI 6775
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$926K$779K
InvestmentsLn 11–13$2.7M$2.9M
Land, buildings, equipmentLn 10c$1.4M$1.4M
Total assetsLn 16$5.4M$5.4M
LiabilitiesLn 26$1.7M$1.5M
Net assetsLn 32$3.7M$3.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$176K
Other salaries and wagesLn 7$905K
Pension plan contributionsLn 8$48K
Other employee benefitsLn 9$46K
Payroll taxesLn 10$83K
Accounting feesLn 11c$40K
Investment management feesLn 11f$17K
Other fees for servicesLn 11g$44K
Advertising and promotionLn 12$30K
Office expensesLn 13$282K
Information technologyLn 14$75K
OccupancyLn 16$36K
TravelLn 17$18K
Conferences, conventions and meetingsLn 19$83K
Depreciation, depletion and amortizationLn 22$96K
InsuranceLn 23$28K
Other expenses (24a–d)Ln 24$21K
Total functional expensesLn 25$2.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.3M$1.9M$332K$4.8M 990 PDF
FY2024 $2.3M$2.0M$260K$4.5M 990 PDF
FY2023 Viewing $2.3M$2.0M$299K$3.9M 990 PDF
FY2022 $2.4M$1.8M$558K$3.7M 990 PDF
FY2021 $1.8M$1.7M$138K$3.4M 990 PDF
FY2020 $2.3M$2.2M$88K$2.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $2,324,735 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $329,285$44,981
I-9 Program service revenuePrior year $2,026,488$2,221,950
I-10 Investment incomePrior year $203,273$197,094
I-11 Other revenuePrior year −$162,550−$139,290
I-12 Total revenuePrior year $2,396,496$2,324,735
I-13 Grants and similar amounts paidPrior year $1,500$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,181,383$1,257,269
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $655,639$768,558
I-18 Total expensesPrior year $1,838,522$2,025,827
I-19 Revenue less expensesPrior year $557,974$298,908
Part VI · Governance 24 of 24 board members independent, no flags
VI-1a Voting members of the governing body24
VI-1b Independent voting members24
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,324,735 across 9 lines filed
Lines not itemized here account for $329,595 of total revenue; see the IRS return.
VIII-1d Related organizations$24,000
VIII-1f All other contributions, gifts and grants$20,981
VIII-1h Total contributions, gifts and grants$44,981
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,892,355$1,892,355
VIII-3 Investment incomeExcluded from tax $63,604$63,604
VIII-6 Net rental income or lossUnrelated business −$18,938 · Excluded from tax −$120,728−$139,666
VIII-7 Net gain or loss on sales of assetsExcluded from tax $133,490$133,490
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $376$376
VIII-12 Total revenueRelated to mission $2,029,090 · Unrelated business $174,298 · Excluded from tax $76,366$2,324,735
Part IX · Statement of functional expenses $2,025,827 across 17 lines filed
IX-5 Pay of current officers, directors and key staff$176,113
IX-7 Other salaries and wages$904,568
IX-8 Pension plan contributions$47,724
IX-9 Other employee benefits$45,787
IX-10 Payroll taxes$83,077
IX-11c Accounting fees$40,420
IX-11f Investment management fees$16,526
IX-11g Other fees for services$43,726
IX-12 Advertising and promotion$29,708
IX-13 Office expenses$282,273
IX-14 Information technology$74,635
IX-16 Occupancy$35,932
IX-17 Travel$18,157
IX-19 Conferences, conventions and meetings$82,827
IX-22 Depreciation, depletion and amortization$96,300
IX-23 Insurance$27,513
IX-24 Other expenses (24a–d)$20,541
IX-25 Total functional expenses$2,025,827
Part X · Balance sheet $5,425,371 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $925,847$779,375
X-4 Accounts receivableStart of year $103,698$106,896
X-9 Prepaid expenses and deferred chargesStart of year $83,629$95,157
X-10c Land, buildings and equipment, netStart of year $1,425,683$1,439,773
X-11 Publicly traded securitiesStart of year $2,557,900$2,663,274
X-12 Other securitiesStart of year $190,896$190,896
X-15 Other assetsStart of year $150,000$150,000
X-16 Total assetsStart of year $5,437,653$5,425,371
X-17 Accounts payable and accrued expensesStart of year $153,764$125,942
X-19 Deferred revenueStart of year $1,058,232$949,142
X-26 Total liabilitiesStart of year $1,708,293$1,503,713
X-27 Net assets without donor restrictionsStart of year $3,729,360$3,921,658
X-32 Total net assets or fund balancesStart of year $3,729,360$3,921,658
X-33 Total liabilities and net assetsStart of year $5,437,653$5,425,371
Part XI · Reconciliation of net assets $3,921,658 net assets at year end
XI-1 Total revenue$2,324,735
XI-2 Total expenses$2,025,827
XI-3 Revenue less expenses$298,908
XI-4 Net assets at start of year$3,729,360
XI-5 Net unrealized gains (losses) on investments−$106,610
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,921,658

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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