LEGAL MARKETING ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: LEGAL MARKETING ASSOCIATION (EIN 36-3442222)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-08-06
IRS object ID: 202512189349300906
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-08-06T12:03:13-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2021 SPRING ROAD SUITE 200	AddressLine1Txt
City	OAK BROOK	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60523	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	363442222	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEGAL MARKETING ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LEGA	BusinessNameControlTxt
Phone	3126446610	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 NORTH WABASH SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ASHLEY STENGER	PersonNm
Person Title	CHIEF EXECUTIVE OFFICER	PersonTitleTxt
Phone	3126446610	PhoneNum
Signature	2025-08-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ASHLEY BARSEMA	PreparerPersonNm
PTIN	P01332786	PTIN
Phone	6305738600	PhoneNum
Preparation	2025-08-06	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ASHLEY STENGER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 NORTH WABASH SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,100,098	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.LEGALMARKETING.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1985	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	TO MAINTAIN THE PROFESSIONAL STANDARDS OF THOSE INVOLVED IN THE MARKETING FOR THE LEGAL PROFESSION.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	370	TotalVolunteersCnt
Total Gross UBI	$105,200	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,944,188	PYContributionsGrantsAmt
CY Contributions Grants	$1,998,898	CYContributionsGrantsAmt
PY Program Service Revenue	$3,415,421	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,749,560	CYProgramServiceRevenueAmt
PY Investment Income	-$3,452	PYInvestmentIncomeAmt
CY Investment Income	$144,092	CYInvestmentIncomeAmt
PY Other Revenue	$263,863	PYOtherRevenueAmt
CY Other Revenue	$180,353	CYOtherRevenueAmt
PY Total Revenue	$5,620,020	PYTotalRevenueAmt
CY Total Revenue	$6,072,903	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,923,371	PYOtherExpensesAmt
CY Other Expenses	$5,953,635	CYOtherExpensesAmt
PY Total Expenses	$5,923,371	PYTotalExpensesAmt
CY Total Expenses	$5,953,635	CYTotalExpensesAmt
PY Revenues Less Expenses	-$303,351	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$119,268	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,118,220	TotalAssetsBOYAmt
Total Assets EOY	$3,155,727	TotalAssetsEOYAmt
Total Liabilities BOY	$1,540,455	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,445,729	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,577,765	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,709,998	NetAssetsOrFundBalancesEOYAmt
Mission	TO SERVE THE NEEDS AND MAINTAIN THE PROFESSIONAL STANDARDS OF THOSE INVOLVED IN MARKETING THE LEGAL PROFESSION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	CONFERENCES AND MEETINGS: THE 2024 LEGAL MARKETING ASSOCIATION ANNUAL CONFERENCE WAS HELD IN SAN DIEGO, CALIFORNIA. THE PROGRAM IS RESEARCH-BASED, MARKET-DRIVEN AND REFLECTS THE WANTS AND NEEDS OF LMA'S DIVERSE AND EVOLVING INDUSTRY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	PRINTING AND PUBLICATIONS - STRATEGIES - THE JOURNAL OF LEGAL MARKETING IS PUBLISHED BIMONTHLY. STRATEGIES IS DISTRIBUTED TO LMA MEMBERS AS A PROFESSIONAL DEVELOPMENT TOOL FOR THOSE INVOLVED IN LAW FIRM MARKETING. IN ADDITION, IT IS DISTRIBUTED TO OTHERS WHO SUPPORT AND WRITE ABOUT THIS INDUSTRY. THE ANNUAL SUBSCRIPTION FEE IS INCLUDED IN LMA MEMBERS' DUES.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	11	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KELLY SHATZER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3126734750	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KEVIN IREDELL
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN BYRNE
PRESIDENT-ELECT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROY SEXTON
IMMEDIATE PAST PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
AMY VERHULST
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
RACHEL SHIELDS WILLIAMS
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
PAUL BONNER
TREASURER-ELECT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JESSICA HAARSGAARD
REGIONAL LEADERS' COMMITTEE CHAIR	1.00	Yes (X)		$0	$0	$0
TAHISHA FUGATE
MEMBER-AT-LARGE	1.00	Yes (X)		$0	$0	$0
TRISH LILLEY
MEMBER-AT-LARGE	1.00	Yes (X)		$0	$0	$0
DANIELLE SMITH
MEMBER-AT-LARGE	1.00	Yes (X)		$0	$0	$0
TERRA DAVIS
MEMBER-AT-LARGE	1.00	Yes (X)		$0	$0	$0
SHEENIKA GANDHI
MEMBER-AT-LARGE	1.00	Yes (X)		$0	$0	$0
ASHLEY STENGER
CHIEF EXECUTIVE OFFICER	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
SMITHBUCKLIN CORPORATION
330 N WABASH AVE 2000	CHICAGO	IL	60611	MANAGEMENT SERVICES	$3,512,237
MARRIOTT MARQUIS SAN DIEGO MARINA
333 W HARBOR DRIVE	SAN DIEGO	CA	92101	CONFERENCE HOTEL PAYMENT	$954,310
WOLFGANG FILMS INC
180 SE OSPREY RIDGE	PORT SAINT LUCIE	FL	34984	AUDIO VISUAL SERVICES	$156,926

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Membership Dues	$1,998,898	MembershipDuesAmt
Total Contributions	$1,998,898	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
CONFERENCES AND SPONSO	900099	$3,600,332	$3,495,132	$105,200
EDUCATION COMMITTEE	900099	$139,856	$139,856
WEBINARS	900099	$6,972	$6,972
INITIATION FEES	900099	$2,400	$2,400

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,749,560	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$84,743	TotalRevenueColumnAmt
Exclusion	$84,743	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$86,544	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$27,195	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$59,349	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$59,349	TotalRevenueColumnAmt
Exclusion	$59,349	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
JOB BANK	541800	$175,617	$175,617
OTHER	541800	$4,736	$4,736

Field	Value	IRS element (for citing)
Other Revenue Total	$180,353	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,072,903	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,824,713	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$105,200	UnrelatedBusinessRevenueAmt
Exclusion	$144,092	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$748,396	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$22,061	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$299,726	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$10,875	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$8,689	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$36,154	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$308,507	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$10,217	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,871,687	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$16,415	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$23,887	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COMMITTEES	$750,344
EDUCATION	$372,213
MEMBERSHIP SERVICES	$179,360
BOARD OF DIRECTORS	$176,547

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$118,557	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,953,635	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,088,817	BOYAmt
EOY	$873,773	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$13,247	BOYAmt
EOY	$104,969	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$59,809	BOYAmt
EOY	$60,395	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$278,072	BOYAmt
EOY	$334,270	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$87,941	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$81,457	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$22,899	BOYAmt
EOY	$6,484	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,655,376	BOYAmt
EOY	$1,775,836	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,118,220	BOYAmt
EOY	$3,155,727	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$262,393	BOYAmt
EOY	$419,793	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,278,062	BOYAmt
EOY	$1,025,936	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,540,455	BOYAmt
EOY	$1,445,729	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,577,765	BOYAmt
EOY	$1,709,998	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,577,765	BOYAmt
EOY	$1,709,998	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,118,220	BOYAmt
EOY	$3,155,727	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$119,268	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$12,965	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$87,941	OtherCostOrOtherBasisAmt
Depreciation	$81,457	DepreciationAmt
Book Value	$6,484	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,484	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,085,868	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$12,965	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$12,965	RevenueNotReportedAmt
Revenue Subtotal	$6,072,903	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,072,903	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,953,635	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$5,953,635	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,953,635	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS SUBJECT TO INCOME TAXES ON ITS UNRELATED BUSINESS INCOME. THERE WAS NO ACCRUAL FOR TAXES OWED FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ASSOCIATION FOLLOWS THE REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ASSOCIATION HAS DETERMINED THAT THEY ARE NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	SMITHBUCKLIN CORPORATION IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ORGANIZATION IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES AND TOTAL FEES PAID TO SMITHBUCKLIN IS $3,512,237.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION IS A MEMBER ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7A	REGULAR MEMBERS ARE ALLOWED TO VOTE IN THE ASSOCIATION ELECTIONS OF THE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B	REGULAR MEMBERS ARE ALLOWED TO VOTE ON BYLAWS CHANGES.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS APPROVED BY THE BOARD AT THE BOARD MEETING BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REGULARLY ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15A	ASSOCIATION FORUM SALARY SURVEY IS USED IN DETERMINING THE AMOUNT TO BE PAID FOR CHIEF EXECUTIVE OFFICER SERVICES PROVIDED BY AN ASSOCIATION MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE PROCESS OF ASSUMING OVERSIGHT RESPONSIBILITY FOR THE SELECTION OF INDEPENDENT ACCOUNTANTS HAS NOT CHANGED FROM THE PRIOR YEAR.