OHIO STATE BAR ASSOCIATIONPub 78
Pub 78
Balance Sheet
Fiscal Year Start:
Jul 1
Assets in 2025 (Year End)
$22,936,435
Investments
76%
Property, Plant, & Equipment (net)
14%
Cash & Equivalents
8%
Prepaid Expenses
1%
Receivables (Non-Related)
<1%
Related-Party Receivables
0%
Inventories
0%
Other Assets
0%
Liabilities in 2025 (Year End)
$3,450,262
Deferred Revenue
70%
Payables & Accruals
16%
Other Liabilities
14%
Grants Payable
0%
Tax-Exempt Bond Liabilities
0%
Custodial & Escrow Liabilities
0%
Notes Payable / Debt (Non-Related)
0%
Related-Party Payables
0%
Assets
2024
2025
Change
Cash & Equivalents
$3,708,677
$1,824,948
-51%
Receivables (Non-Related)
$244,088
$159,741
-35%
Related-Party Receivables
-
-
-
Inventories
-
-
-
Prepaid Expenses
$103,200
$252,863
+145%
Investments
$15,465,773
$17,394,147
+12%
Property, Plant, & Equipment (net)
$3,317,908
$3,304,736
0%
Other Assets
$79,145
$0
-100%
Total Assets
$22,918,791
$22,936,435
+0%
Liabilities
2024
2025
Change
Payables & Accruals
$724,953
$556,803
-23%
Grants Payable
-
-
-
Deferred Revenue
$2,433,667
$2,403,366
-1%
Tax-Exempt Bond Liabilities
-
-
-
Custodial & Escrow Liabilities
-
-
-
Notes Payable / Debt (Non-Related)
-
-
-
Related-Party Payables
-
-
-
Other Liabilities
$539,032
$490,093
-9%
Total Liabilities
$3,697,652
$3,450,262
-7%
Net assets
2024
2025
Change
Restricted Net Assets
$1,140,798
$1,191,938
+4%
Unrestricted Net Assets
$18,080,341
$18,294,235
+1%
Net assets
2024
2025
Change
Net assets
+$19,221,139
+$19,486,173
+1%
Copyright 2026. All rights reserved to Chario Inc. (d.b.a. Impala)