2025-11-17T09:08:50-06:00 2024-12-31 341310124 REA & ASSOCIATES INC 5400 FRANTZ RD SUITE 200 DUBLIN OH 43016 990 2024-01-01 310894182 OHIO MUNICIPAL ATTORNEYS ASSOCIATION OHIO 6142214349 175 SOUTH THIRD STREET 510 COLUMBUS OH 432157100 GARRY HUNTER EXECUTIVE DIRECTOR 6142214349 2025-11-11 1 1 MELISSA DUNKLE CPA P01380769 6148898725 2025-11-11 2024 2025-03-06 01:10:19Z GARRY HUNTER 175 SOUTH THIRD STREET 510 COLUMBUS OH 432157100 211232 0 X HTTP://OMAAOHIO.ORG/ X 1953 OH ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE CONTINUING LEGAL EDUCATION OF MUNICIPAL LAW DIRECTORS AND ASSISTANT LAW DIRECTORS AND MUNICIPAL PROSECUTORS. THE OHIO MUNICIPAL ATTORNEYS ASSOCIATION RECOGNIZES THE EVER CHANGING AND INCREASINGLY COMPLEX MUNICIPAL LEGAL FIELD; RECOGNIZES THE IMPORTANCE OF MUNICIPAL ATTORNEYS TO EFFICIENT AND EFFECTIVE LOCAL GOVERNMENT; AND SERVES AS A VEHICLE FOR THE EXCELLENCE OF MUNICIPAL ATTORNEYS THROUGH MUNICIPAL EDUCATION, TRAINING, NETWORKING, ADVOCACY, AND PROBLEM SOLVING. 5 4 0 4 0 0 0 50 203976 204468 178 6714 0 0 204154 211232 0 0 0 0 89856 92974 0 0 0 83011 85977 172867 178951 31287 32281 569290 583672 62048 44149 507242 539523 X ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE CONTINUING LEGAL EDUCATION OF MUNICIPAL LAW DIRECTORS AND ASSISTANT LAW DIRECTORS AND MUNICIPAL PROSECUTORS. THE OHIO MUNICIPAL ATTORNEYS ASSOCIATION RECOGNIZES THE EVER CHANGING AND INCREASINGLY COMPLEX MUNICIPAL LEGAL FIELD; RECOGNIZES THE IMPORTANCE OF MUNICIPAL ATTORNEYS TO EFFICIENT AND EFFECTIVE LOCAL GOVERNMENT; AND SERVES AS A VEHICLE FOR THE EXCELLENCE OF MUNICIPAL ATTORNEYS THROUGH MUNICIPAL EDUCATION, TRAINING, NETWORKING, ADVOCACY, AND PROBLEM SOLVING. 0 0 81835 82868 CONTINUING LEGAL EDUCATION - (1)ANNUAL MUNICIPAL LAW INSTITUTE CONSISTING OF TWO CONCURRENT SEMINARS (CRIMINAL LAW FOR MUNICIPAL PROSECUTORS; CIVIL LAW FOR LAW DIRECTORS AND ASSISTANT LAW DIRECTORS).(2)TWO REGIONAL SEMINARS CONSISTING OF TWO CONCURRENT SEMINARS AT EACH REGIONAL SEMINAR (CRIMINAL LAW FOR MUNICIPAL PROSECUTORS; CIVIL LAW FOR LAW DIRECTORS AND ASSISTANT LAW DIRECTORS.) A TOTAL OF FOUR SEMINARS IN TWO REGIONS (NORTH, AND COMBINED CENTRAL/SOUTH) EACH YEAR(3)A DECEMBER SEMINAR CONSISTING OF TWO CONCURRENT SEMINARS (CRIMINAL LAW FOR MUNICIPAL PROSECUTORS; CIVIL LAW FOR LAW DIRECTORS AND ASSISTANT LAW DIRECTORS).(4)THE ABOVE DESCRIBED CIVIL LAW SEMINARS FOR LAW DIRECTORS AND ASSISTANT LAW DIRECTORS AND CRIMINAL LAW SEMINARS FOR MUNICIPAL PROSECUTORS CONSTITUTE A GRAND TOTAL OF SEVEN SEMINARS EACH YEAR(5)ALL SEMINARS ARE APPROVED FOR CONTINUING LEGAL EDUCATION (CLE) CREDIT BY THE OHIO SUPREME COURT.(6)CURRENT SUBSTANTIVE AND PROCEDURAL TOPICS PERTAINING TO MUNICIPAL LAW ARE ON THE PROGRAMS FOR THESE SEMINARS, INCLUDING CREDIT FOR ETHICS, PROFESSIONALISM, AND SUBSTANCE ABUSE. 46032 121600 MEMBERSHIP AND NEWSLETTER - THE ORGANIZATION PROVIDES MEMBERS WITH VARIOUS MEMBERSHIP SERVICES. MEMBERSHIP INCLUDES A NEWSLETTER TO BE SENT TO MEMBERS NOT LESS THAN NINE TIMES PER YEAR, ACCESS TO BOTH THE CIVIL AND PROSECUTOR LISTSERVS, THE RIGHT TO REGISTER FOR WEBINARS, WHITE PAPERS, SAMPLE ORDINANCES AND RESOLUTIONS, NOTICE OF UPCOMING EVENTS, THE BLOG, SURVEYS, JOB POSTINGS, GENERAL COUNSEL NOTES, AND MEMBER SPOTLIGHTS. THE NEWSLETTER IS DESCRIBED AS FOLLOWS:(1)A COMBINATION OF EIGHT REGULAR NEWSLETTERS AND USUALLY FOUR TO EIGHT SPECIAL BULLETINS ON IMPORTANT DEVELOPMENTS BETWEEN REGULAR NEWSLETTERS(2)THE NEWSLETTERS CONTAIN ARTICLES AND NEWS WITH RESPECT TO MUNICIPAL LAW TOPICS (CIVIL & CRIMINAL LAW)BY GUEST AUTHORS AND REPORT LEGISLATION PENDING AND ENACTED BY THE OHIO GENERAL ASSEMBLY AS WELL AS APPELLATE CASE LAW AFFECTING LAW DIRECTORS AND MUNICIPAL PROSECUTORS, ALL OF WHICH PROMOTE THE MAIN GOAL OF CONTINUING LEGAL EDUCATION OF MUNICIPAL LAWYERS AND PROSECUTORS. 127867 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 1 1 0 X CHRISSY BLAKE 6142214349 175 SOUTH THIRD STREET SUITE 510 COLUMBUS OH 432157100 BRAD NICODEMUS SECOND VICE PRESIDENT 1.00 X X 0 0 0 ERICA FAABORG FIRST VICE PRESIDENT 1.00 X X 0 0 0 TOM LINDSEY PRESIDENT 1.00 X X 0 0 0 LARA BAKER-MORRISH PAST PRESIDENT 1.00 X X 0 0 0 GARRY E HUNTER GENERAL COUNSEL/EXECUTIVE 21.00 X 86087 0 6887 86087 0 6887 0 0 0 0 0 50 50 MEMBERSHIP DUES 900099 121600 121600 CONTINUING LEGAL EDUCA 541900 82868 82868 204468 6714 6714 211232 204468 0 6714 92974 64565 28409 15432 11574 3858 19224 19224 11150 11150 6189 3001 3188 20206 20206 1541 1541 POSTAGE & SUPPLIES 11751 8813 2938 DUES & SUBSCRIPTIONS 484 484 178951 127867 51084 0 384509 37460 150531 521212 34250 25000 52428 52428 0 0 569290 583672 11998 10299 50050 33850 62048 44149 X 0 0 0 0 507242 539523 507242 539523 569290 583672 32281 0 X X 1 X 0 1 0 1 0 0 52428 52428 0 0 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE, SECTION 501(C) (4); HOWEVER, UNRELATED INCOME MAY BE SUBJECT TO INCOME TAX. IN ADDITION, THE INTERNAL REVENUE SERVICE DETERMINED THE ASSOCIATION NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRES THE ASSOCIATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE ASSOCIATION BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS, AND NO SUCH LIABILITIES HAVE BEEN RECORDED. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION'S MEMBERS ELECT THE EXECUTIVE COMMITTEE. THE SECRETARY/TREASURER IS APPOINTED BY MAJORITY VOTE OF THE EXECUTIVE COMMITTEE FORM 990, PART VI, SECTION A, LINE 7A THE EXECUTIVE COMMITTEE APPOINTS THE SECRETARY/GENERAL FORM 990, PART VI, SECTION A, LINE 7B THE ASSOCIATION'S MEMBERS ELECT THE EXECUTIVE COMMITTEE FORM 990, PART VI, SECTION B, LINE 11B THE SECRETARY-TREASURER REVIEWS THE 990 BEFORE IT IS FILED FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DETERMINES THE ANNUAL FEE PAID TO THE SECRETARY/TREASURER BASED ON NEGOTIATIONS WITH THE SECRETARY/TREASURER. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT REQUIRED TO BE MADE AVAILABLE TO THE PUBLIC. PAGE 12, PART XII, LINE 2C - FINANCIAL STATEMENTS AND REPORTING THE EXECUTIVE COMMITEE ASSUMES FULL RESPONSIBLITY FOR THE OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS OMAA SERVICE CORPORATION INC 175 S THIRD STREET SUITE 510 COLUMBUS OH 43215 862110360 TO SUPPORT THE OPERATIONS AND MISSION OF THE OHIO MUNICIPAL ATTORNEYS ASSOC OH OHIO MUNICIPAL ATTORNEYS ASSOCIATION C 1.00000 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OMAA SERVICE CORPORATION INC D 25000 FMV