Cincinnati Bar Association
Nonprofit profile at a glance
- EIN
- 310535300
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Cincinnati, OH, USA
- Phone
- 5133818213
- Rating confidence
- Limited
Reported finances
- Revenue
- $2,267,550
- Expenses
- $1,935,914
- Assets
- $5,896,569
- Liabilities
- $1,118,071
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- Alan Abes (President Elect)
- Terance Coates (Vice President)
- Hon Janaya Trotter Bratton (Immediate Past President)
- Faith Whitaker (President)
- Lisa McPherson (Executive Director)
Highest reported compensation
- Lisa McPherson (Executive Director): $183,817 total reported compensation
- Maria Palermo (General Counsel): $111,852 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote professional excellence, foster justice, serve our members and educate the public.
What it reported doing in 2024
Membership - The CBA offers Greater Cincinnati attorneys many opportunities to network with their colleagues including 45 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. Providing essential tools in facilitating communications among CBA members, users rely heavily on the Annual Legal Directory as a central source of contact information for local CBA members and non-member attorneys. The directory also provides comprehensive listings of law-related organizations, courts and governments, corporate legal departments, local real estate and financial institutions. The CBA Report, published six times a year, keeps the CBA members appraised of both key legal issues affecting the Greater Cincinnati area and areas of national interest that affect Cincinnati lawyers' professionalism. The magazine also provides a synopsis of the CBA's many activities including seminars as well as those statewide and national activities relevant to members' professional interests.
Operating model
- Revenue model
- Other-operating. 78% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 74
- Accountability: 95
- Sustainability: 62
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 14.6%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 3.05; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 15.3%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -3.4% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: 2.2% per year; rating input score 100; 21st percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 24 of 24 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $184K · 27 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $125K reported
- Consistency: 12 of 12 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.