Nonprofit · EIN 31-0240418
CINCINNATI LAW LIBRARY ASSOCIATION
Tax-exempt · CINCINNATI, OH 45202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $309,696 | $584,302 | -$274,606 | $2,860,278 | $0 | $2,860,278 |
| December 31, 2023 | 990-PF | $242,845 | $334,012 | -$91,167 | $3,134,883 | $0 | $3,134,883 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $113,144
- Net gain from sales of assets
- $196,102
- Other income
- $450
Expenses
- Grants and similar amounts paid
- $551,479
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $551,479
- Excise tax on investment income
- $3,876
Balance sheet and other
- Total assets, start of year
- $3,134,883
- Total assets, end of year
- $2,860,278
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,860,278
- Fair market value of assets
- $4,258,010
- Qualifying distributions
- $551,479
- Net investment income
- $309,696
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CATHY R COOK 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | PRESIDENT | 0 | $0 |
| JUSTIN D FLAMM 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | VICE-PRES | 0 | $0 |
| MARY ANN JACOBS 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | TREASURER | 0 | $0 |
| WILLIAM BELL SR 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| JOHN COBEY 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| MARY LYNN CREIGHTON 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| NORMA HOLT DAVIS 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| BERTHA G HELMICK 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| BETH A MANDEL TERM END 42024 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| GREGORY NAPOLITANO 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| PIERRE BERGERON 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CATHY R COOK 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | PRESIDENT | 0 | $0 |
| JUSTIN D FLAMM 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | VICE-PRES | 0 | $0 |
| MARY ANN JACOBS 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | TREASURER | 0 | $0 |
| WILLIAM BELL SR 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| JOHN COBEY 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| MARY LYNN CREIGHTON 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| NORMA HOLT DAVIS 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| BERTHA G HELMICK 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| BETH A MANDEL 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| GREGORY NAPOLITANO 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| BARBARA SILBERSACK 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
| BRADLEY THOMAS 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 601 HAMILTON COUNTY COURTHOUSE, CINCINNATI, OH 45202-0000
- Signed the 990-PF
- MARY ANN JACOBS, TREASURER
- Phone
- (513) 946-5300
- Website
- HAMILTON-CO.ORG/CINLAWLIB
- Return prepared by
- BLUE & CO LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 31-0240418
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1951
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B75Z)
- Assets (IRS master file)
- $2,860,278
- Income (IRS master file)
- $1,175,746
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $309,696 | $584,302 | $2,860,278 | IRS |
| 990-PF | December 2023 | $242,845 | $334,012 | $3,134,883 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0240418).
Questions about CINCINNATI LAW LIBRARY ASSOCIATION
- What is the EIN of CINCINNATI LAW LIBRARY ASSOCIATION?
- The employer identification number (EIN) of CINCINNATI LAW LIBRARY ASSOCIATION is 31-0240418.
- Is CINCINNATI LAW LIBRARY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1951.
- Are donations to CINCINNATI LAW LIBRARY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CINCINNATI LAW LIBRARY ASSOCIATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CINCINNATI LAW LIBRARY ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CINCINNATI LAW LIBRARY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of CINCINNATI LAW LIBRARY ASSOCIATION?
- The 990-PF for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
- How much revenue does CINCINNATI LAW LIBRARY ASSOCIATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $309,696, expenses of $584,302 and total assets of $2,860,278 at year end.
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