Mahoning County Bar Foundation

Nonprofit profile at a glance

EIN
341401650
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2019
Location
Youngstown, OH, USA
Phone
3307021492
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$30,071
Expenses
$64,774
Assets
$631,285
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • SAM AMENDOLARA (PRESIDENT)
  • LINDA RUSE (PRESIDENT EL)

People named in this filing

  • CARLA BALDWIN (TRUSTEE)
  • STEPHEN T BOLTON (TRUSTEE)
  • JAMIE DIETZ (TRUSTEE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintaining honor of the legal profession; improving the administration of justice; encouraging knowledge and understanding of the law through scholarships & awards; aiding lawyers who became ill, indigent or in need of aid

What it reported doing in 2025

Maintaining honor of the legal profession; improving the administration of justice.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 93
  • Accountability: 64
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -115.4%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 9.75; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 47th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 16 of 16 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $65K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.