Ohio State Bar Foundation FY2021 filing

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501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
$161K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $1.5M a year · 37% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$161K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Plus $57.1M 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 · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$267K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
-4% vs prior year
Spent
$2.3M
To programs
68%
Net assets
$58.0M
By yearFY2020–FY2024
Revenue
$3.0M
FY2021▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.1M
FY2021$3.0M
FY2022$7.9M
FY2023$2.0M
FY2024$3.9M
Expenses
$2.3M
FY2021▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.4M
FY2021$2.3M
FY2022$2.8M
FY2023$2.5M
FY2024$2.5M
Net assets
$58.0M
FY2021▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2020$49.5M
FY2021$58.0M
FY2022$51.0M
FY2023$53.3M
FY2024$61.5M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2001.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $1.6M Management & general 24% · $556K Fundraising 8% · $192K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

21 people listed on the 990; $161K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Director/Corporate Se
$160,704Pt VII · Sec A
President-Elect
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Officer Serving Ex-Officio
$0Pt VII · Sec A
Officer Serving Ex-Officio
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Lori L Keating’s $175K as Former Executive Director is at the 76th percentile of top reported officer pay among 1147 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2024FY2023FY2022FY2021FY2020
Lori L Keating$174,808$172,698$171,380$160,704$161,290
Carol Marx$50,000————

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 Ohio State Bar Foundation executive salaries →

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 public understanding of the law and improves Ohio's justice system through educational programs, volunteer service, and awards.

Questions for Ohio State Bar Foundation

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2 programs · $1.6M · in their own filed words · FY2021
01

The ohio state bar foundation fulfills its mission of promoting public understanding of the rule of law and improvements in the justice system throughout ohio by awarding grants to nonprofit organizations that advance that mission.

$1.5Mprogram expense
02

The foundation develops and presents fellows programming designed to promote public understanding of the law and improve the justice system throughout ohio. The foundation also creates service opportunities with our volunteers connecting them to our grantees and the general public.

$120Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$8K
Grants paid · 137 grants · $5.7M · 2020–2024
Pro Bono Partnership of OhioOH · FY2024$60,145
The Dick and Jane ProjectOH · FY2024$30,000
Equality Ohio Education FundOH · FY2024$25,000
Ohio Legal HelpOH · FY2024$25,000
Portage County Juvenile CourtFY2024$24,000
Adopt a Class Foundation INCOH · FY2024$18,000
See all 137 grants →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Investment incomeLn 3$2.8M
Gifts and grantsLn 1h$177K
Fees for servicesLn 2g$9K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.6M
Managementcol C$556K
Fundraisingcol D$192K
Owns and owesPt X
$58.0M
net assets · Ln 32
Cash and savingsLn 1–2$893K
Total assetsLn 16$58.3M
LiabilitiesLn 26$267K
PeoplePt VI, VII
21
listed · VII A
PaidVII A1
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$177K
Fees for servicesLn 2g$9K
Investment incomeLn 3$2.8M
Gains on assetsLn 7$1.6M
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$367K
SavingsLn 2$525K
Cash and savings togetherLn 1–2$893K
InvestmentsLn 11–13$57.1M
Land, buildings, equipmentLn 10c$5K
Other assetsLn 15$86K
Total assetsLn 16$58.3M
LiabilitiesLn 26$267K
Net assetsLn 32$58.0M
OperationsPt I, VI
EmployeesI 58
VolunteersI 6120
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$184K
Share of the $381K endowmentSch D 1g48.2%
EndowmentSch D · Pt V
LineFY21FY20FY19FY18FY17
End of yearLn 1g$381K$397K$501K$517K$516K
Given inLn 1b$28K$28K$13K$35K$27K
SpentLn 1d–1f$44K$133K$33K$37K$24K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$890K$893K
InvestmentsLn 11–13$48.5M$57.1M
Land, buildings, equipmentLn 10c$9K$5K
Total assetsLn 16$49.8M$58.3M
LiabilitiesLn 26$255K$267K
Net assetsLn 32$49.5M$58.0M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.2M$1.2M
Pay of current officers, directors and key staffLn 5$204K$92K$71K$41K
Other salaries and wagesLn 7$349K$156K$113K$80K
Pension plan contributionsLn 8$14K$6K$4K$3K
Other employee benefitsLn 9$42K$19K$13K$10K
Payroll taxesLn 10$35K$15K$11K$8K
Investment management feesLn 11f$184K$184K
Other fees for servicesLn 11g$96K$500$84K$11K
Advertising and promotionLn 12$33K$16K$2K$15K
Office expensesLn 13$28K$25K$3K
Information technologyLn 14$42K$11K$12K$18K
OccupancyLn 16$670$670
TravelLn 17$12K$2K$10K
Conferences, conventions and meetingsLn 19$13K$1K$12K$385
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$25K$22K$69$3K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$2.3M$1.6M$556K$192K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Sep 25, 2025 $3.9M$2.5M$1.4M$61.5M 990 PDF
FY2023Filed with the IRS Sep 23, 2024 $2.0M$2.5M−$526K$53.3M 990 PDF
FY2022Filed with the IRS Nov 3, 2023 $7.9M$2.8M$5.1M$51.0M 990 PDF
FY2021 ViewingFiled with the IRS Nov 15, 2022 $3.0M$2.3M$685K$58.0M 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $3.1M$2.4M$774K$49.5M 990 PDF

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 FY2021 990 (6 parts)
Part I · Summary $3,008,399 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $256,915$176,690
I-9 Program service revenuePrior year $7,322$9,301
I-10 Investment incomePrior year $2,870,851$2,822,408
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,135,088$3,008,399
I-13 Grants and similar amounts paidPrior year $1,129,208$1,234,873
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $746,929$642,156
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $484,866$446,804
I-18 Total expensesPrior year $2,361,003$2,323,833
I-19 Revenue less expensesPrior year $774,085$684,566
Part VI · Governance 20 of 20 board members independent, no flags
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
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 $3,008,399 across 7 lines filed
VIII-1b Membership dues$48,971
VIII-1f All other contributions, gifts and grants$127,719
VIII-1h Total contributions, gifts and grants$176,690
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,301$9,301
VIII-3 Investment incomeExcluded from tax $1,238,839$1,238,839
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,583,569$1,583,569
VIII-12 Total revenueRelated to mission $9,301 · Unrelated business $0 · Excluded from tax $2,822,408$3,008,399
Part IX · Statement of functional expenses $2,323,833 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $1,234,873$1,234,873
IX-5 Pay of current officers, directors and key staffPrograms $91,652 · Management $71,285 · Fundraising $40,734$203,671
IX-7 Other salaries and wagesPrograms $155,861 · Management $112,806 · Fundraising $80,100$348,767
IX-8 Pension plan contributionsPrograms $6,050 · Management $4,321 · Fundraising $3,183$13,554
IX-9 Other employee benefitsPrograms $18,581 · Management $13,323 · Fundraising $9,710$41,614
IX-10 Payroll taxesPrograms $15,475 · Management $11,471 · Fundraising $7,604$34,550
IX-11f Investment management feesManagement $183,752$183,752
IX-11g Other fees for servicesPrograms $500 · Management $84,031 · Fundraising $11,271$95,802
IX-12 Advertising and promotionPrograms $16,115 · Management $2,277 · Fundraising $14,913$33,305
IX-13 Office expensesManagement $25,154 · Fundraising $3,168$28,322
IX-14 Information technologyPrograms $11,386 · Management $12,179 · Fundraising $18,300$41,865
IX-16 OccupancyManagement $670$670
IX-17 TravelPrograms $1,848 · Management $9,693$11,541
IX-19 Conferences, conventions and meetingsPrograms $1,096 · Management $11,631 · Fundraising $385$13,112
IX-22 Depreciation, depletion and amortizationManagement $3,832$3,832
IX-23 InsuranceManagement $7,285$7,285
IX-24 Other expenses (24a–d)Programs $22,248 · Management $69 · Fundraising $2,600$24,917
IX-24e All other expensesManagement $2,401$2,401
IX-25 Total functional expensesPrograms $1,575,685 · Management $556,180 · Fundraising $191,968$2,323,833
Part X · Balance sheet $58,293,469 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $260,276$367,400
X-2 Savings and temporary cash investmentsStart of year $629,867$525,232
X-3 Pledges and grants receivableStart of year $249,773$221,114
X-4 Accounts receivableStart of year $3,250$10,253
X-10c Land, buildings and equipment, netStart of year $8,621$4,789
X-11 Publicly traded securitiesStart of year $48,503,494$57,078,884
X-15 Other assetsStart of year $116,646$85,797
X-16 Total assetsStart of year $49,771,927$58,293,469
X-17 Accounts payable and accrued expensesStart of year $198,407$192,875
X-18 Grants payableStart of year $56,850$74,500
X-26 Total liabilitiesStart of year $255,257$267,375
X-27 Net assets without donor restrictionsStart of year $49,279,703$57,801,477
X-28 Net assets with donor restrictionsStart of year $236,967$224,617
X-32 Total net assets or fund balancesStart of year $49,516,670$58,026,094
X-33 Total liabilities and net assetsStart of year $49,771,927$58,293,469
Part XI · Reconciliation of net assets $58,026,094 net assets at year end
XI-1 Total revenue$3,008,399
XI-2 Total expenses$2,323,833
XI-3 Revenue less expenses$684,566
XI-4 Net assets at start of year$49,516,670
XI-5 Net unrealized gains (losses) on investments$7,824,858
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$58,026,094

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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