Columbus Bar Foundation

Nonprofit profile at a glance

EIN
237150505
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6142214112
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$540,212
Expenses
$398,525
Assets
$4,023,985
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • ERIN C HERBST (PRESIDENT)
  • LISA ESCHLEMAN (PRESIDENT-ELECT)
  • ANDREW S GROSSMAN (IMMEDIATE PAST PRESIDENT)
  • JILL M SNITCHER (EXECUTIVE DIRECTOR)
  • MARION SMITHBERGER (EXECUTIVE DIRECTOR EMERITUS)

People named in this filing

  • ERIN C HERBST (PRESIDENT)
  • LISA ESCHLEMAN (PRESIDENT-ELECT)
  • ANDREW S GROSSMAN (IMMEDIATE PAST PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The columbus bar foundation is a 501(c)(3) organization and is classified as a 509(a)(1) and 170(b)(1)(a)(vi) public charity that, in partnership with the columbus bar association, is committed to promoting: access to justice by all citizens public education about the law and the judicial system innovation in the administration of justice professionalism of attorneys diversity in legal education through scholarships

What it reported doing in 2024

The columbus bar foundation provided grants and support for a variety of community projects that align with the mission of the foundation to promote understanding of the law, the role of the legal profession and access to justice for all.

Operating model

Revenue model
Investment-supported. 68% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 70% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 89
  • Accountability: 100
  • Sustainability: 86
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 96
  • Program expense ratio: 67.2%; rating input score 67
  • Fundraising efficiency: $1.9 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.9%; rating input score 97; 44th percentile among comparable filings
  • 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 26.2%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 10.1; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 67.2% of spending went to programs
  • Governance: 17 of 17 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $268K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 5 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.