AMERICAN BAR ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BAR ASSOCIATION (EIN 36-0723150)
- Tax period
- 2012-09-01 to 2013-08-31
- Filed
- 2014-04-14
- IRS object ID
- 201441049349300234
- Schema version
- 2012v2.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-14T02:22:30-00:00 | Timestamp |
| Tax Period End Date | 2013-08-31 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 360723150 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Bar Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 3129885000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 321 N Clark Street | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60654 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jack Rives | Name |
| Title | Executive Director | Title |
| Date Signed | 2014-04-14 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Jack Rives Executive Director | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 321 N Clark Street | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60654 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 152674519 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.abanet.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | To serve equally the members of the legal profession and the public by defending liberty and delivering justice as the national representative of the legal profession and to apply the knowledge and experience of the profession to promote the public good. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 37 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 37 | NbrIndependentVotingMembers |
| Total Nbr Employees | 926 | TotalNbrEmployees |
| Total Nbr Volunteers | 8500 | TotalNbrVolunteers |
| Total Gross UBI | 3794736 | TotalGrossUBI |
| Contributions Grants Prior Year | 7113114 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 7430611 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 115693062 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 115319103 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 15576682 | InvestmentIncomePriorYear |
| Investment Income Current Year | 9191680 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 7940932 | OtherRevenuePriorYear |
| Other Revenue Current Year | 8759214 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 146323790 | TotalRevenuePriorYear |
| Total Revenue Current Year | 140700608 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 923361 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 999230 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 63705796 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 66239992 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 72557384 | OtherExpensePriorYear |
| Other Expenses Current Year | 70701419 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 137186541 | TotalExpensesPriorYear |
| Total Expenses Current Year | 137940641 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 9137249 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2759967 | RevenuesLessExpensesCY |
| Total Assets BOY | 298105242 | TotalAssetsBOY |
| Total Assets EOY | 329776848 | TotalAssetsEOY |
| Total Liabilities BOY | 191105739 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 152062417 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 106999503 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 177714431 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | To serve equally the members of the legal profession and the public by defending liberty and delivering justice as the national representative of the legal profession, to apply the knowledge and experience of the profession to promote the public good and to encourage cordial discourse among the members of the Bar. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | ABA Sections, Divisions, Forums The American Bar Association is one of the largest voluntary professional associations in the world. Throughout its history, the ABA has demonstrated an ability to anticipate the needs of the legal profession and respond to the needs of a changing society. The ABA brings the resources of a large national organization to the analysis and development of policy on issues that are of concern to both the profession and the public. Much of this work is carried out through entities of the Association, primarily Sections, Divisions and Forums. Continued on Schedule O | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 352 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 926 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 37 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 37 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Bill Phelan | NamePerson |
| Telephone Number | 3129885422 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 321 N Clark Street | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60654 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (55 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|---|
| Laurel G Bellows | |||||||||
| President | 010.00 | 001.00 | X | X | 162034 | 0 | 0 | ||
| James Silkenat | |||||||||
| President-Elect | 060.00 | 001.00 | X | X | 0 | 0 | 0 | ||
| Cara Lee T Neville | |||||||||
| Secretary | 010.00 | 001.00 | X | X | 0 | 0 | 0 | ||
| Robert M Carlson | |||||||||
| Chair, ABA House of Delegates | 015.00 | 001.00 | X | X | 0 | 0 | 0 | ||
| Lucian T Pera | |||||||||
| Treasurer | 010.00 | 001.00 | X | X | 0 | 0 | 0 | ||
| William T Robinson III | |||||||||
| Immediate Past President | 005.00 | 001.00 | X | X | 99384 | 0 | 0 | ||
| Joseph J Roszkowski | |||||||||
| Member-At-Large | 003.00 | 001.00 | X | 0 | 0 | 0 | |||
| Josephine A McNeil | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Thomas R Curtin | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Allen C Goolsby | |||||||||
| Member-At-Large | 007.00 | 001.00 | X | 0 | 0 | 0 | |||
| William Thomas Coplin Jr | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Robert L Rothman | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Cheryl I Niro | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Edith G Osman | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| John S Skilton | |||||||||
| Member-At-Large | 010.00 | 001.00 | X | 0 | 0 | 0 | |||
| James S Hill | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| James F Carr | |||||||||
| Member-At-Large | 004.00 | 001.00 | X | 0 | 0 | 0 | |||
| Thomas A Hamill | |||||||||
| Member-At-Large | 004.00 | 001.00 | X | 0 | 0 | 0 | |||
| Carlos A Rodriguez-Vidal | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Laura V Farber | |||||||||
| Member-At-Large | 004.00 | 001.00 | X | 0 | 0 | 0 | |||
| Kenneth G Standard | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Timothy W Bouch | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Paul T Moxley | |||||||||
| Member-At-Large | 010.00 | 001.00 | X | 0 | 0 | 0 | |||
| James Dimos | |||||||||
| Member-At-Large | 010.00 | 001.00 | X | 0 | 0 | 0 | |||
| Jodi B Levine | |||||||||
| Member-At-Large | 010.00 | 001.00 | X | 0 | 0 | 0 | |||
| Mary Ellen Coster Williams | |||||||||
| Member-At-Large | 003.00 | 001.00 | X | 0 | 0 | 0 | |||
| Peter A Winograd | |||||||||
| Member-At-Large | 010.00 | 001.00 | X | 0 | 0 | 0 | |||
| Charles A Collier Jr | |||||||||
| Member-At-Large | 003.00 | 001.00 | X | 0 | 0 | 0 | |||
| Barbara Mendel Mayden | |||||||||
| Member-At-Large | 020.00 | 001.00 | X | 0 | 0 | 0 | |||
| Kenneth W Gideon | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Timothy B Walker | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| Harold D Pope III | |||||||||
| Member-At-Large | 002.00 | 001.00 | X | 0 | 0 | 0 | |||
| Michael E Flowers | |||||||||
| Member-At-Large | 003.00 | 001.00 | X | 0 | 0 | 0 | |||
| Michelle A Behnke | |||||||||
| Member-At-Large | 001.00 | 001.00 | X | 0 | 0 | 0 | |||
| Sandra R McCandless | |||||||||
| Member-At-Large | 010.00 | 001.00 | X | 0 | 0 | 0 | |||
| Michael Pellicciotti | |||||||||
| Member-At-Large | 005.00 | 001.00 | X | 0 | 0 | 0 | |||
| William Ferreira | |||||||||
| Member-At-Large | 010.00 | 001.00 | X | 0 | 0 | 0 | |||
| Bryan Rogers | |||||||||
| Member-At-Large | 006.00 | 001.00 | X | 0 | 0 | 0 | |||
| Jack Rives | |||||||||
| Executive Director | 080.00 | 001.00 | X | 909846 | 0 | 26192 | |||
| Lawrence Gill | |||||||||
| Deputy Executive Director and CFO, Financial Resources | 060.00 | 001.00 | 398592 | 0 | 26652 | X | |||
| Thomas M Susman | |||||||||
| Director, Government Liason | 040.00 | 001.00 | 311572 | 0 | 12250 | X | |||
| James Swanson | |||||||||
| Sr Director, DC Operations | 040.00 | 001.00 | 309839 | 0 | 14542 | X | |||
| Chris Gloede | |||||||||
| Chief Marketing Officer, Membership | 055.00 | 001.00 | 287981 | 0 | 15974 | X | |||
| Marina B Jacks | |||||||||
| Associate Executive Director, Policy Governance | 040.00 | 001.00 | 283314 | 0 | 16181 | X | |||
| Jarisse Sanborn | |||||||||
| General Counsel and Interim Executive Director | 065.00 | 001.00 | 265215 | 0 | 2185 | X | |||
| Carol Stevens | |||||||||
| Chief of Communications and Media Relations | 040.00 | 001.00 | 235013 | 0 | 15809 | X | |||
| H Maria Enright | |||||||||
| Sr Director, Professional Services | 040.00 | 001.00 | 225641 | 0 | 24879 | X | |||
| Kathryn Wiley | |||||||||
| Sr Director, Human Resources | 040.00 | 001.00 | 214008 | 0 | 16759 | X | |||
| William A Pusey | |||||||||
| Senior Director Editor and Publisher, ABA Journal | 040.00 | 001.00 | 174073 | 0 | 28765 | X | |||
| Robert Rupp | |||||||||
| Senior Director Publishing and CLE, Publishing Servicves | 040.00 | 001.00 | 161709 | 0 | 14547 | X | |||
| R Thomas Howell | |||||||||
| General Counsel | 040.00 | 001.00 | 278448 | 0 | 28551 | X | |||
| Dolores Gedge | |||||||||
| Director of Planning | 040.00 | 001.00 | 199380 | 0 | 26142 | X | |||
| Robert Horowitz | |||||||||
| Director, DC Professional Services | 040.00 | 001.00 | 202701 | 0 | 6954 | X | |||
| Jerry Kiska | |||||||||
| Controller | 040.00 | 001.00 | 183865 | 0 | 9760 | X | |||
| Laura Metzger | |||||||||
| Division Director, Brand and Product Management | 050.00 | 001.00 | 181407 | 0 | 9952 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 5084022 | TotalReportableCompFromOrg |
| Total Other Compensation | 296094 | TotalOtherCompensation |
| Number Individuals GT100 K | 18 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| USPS | |||||
| 2700 Campus Drive | San Mateo | CA | 94497 | Shipping | 2845000 |
| Quad Graphics Inc | |||||
| PO Box 98668 | Chicago | IL | 60693 | Printing Services | 2179997 |
| TMA Resources | |||||
| 1919 Gallows Road | Vienna | VA | 22182 | Software | 2051246 |
| Infocision Management Corporation | |||||
| 325 Springside Drive | Akron | OH | 44333 | Telemarketing | 1688177 |
| Manpower | |||||
| 21271 Network Place | Chicago | IL | 60673 | Staffing | 999460 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 134 | NumberOfContractorsGT100K |
| All Other Contributions | 7430611 | AllOtherContributions |
| Total Contributions | 7430611 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Business CodeBusinessCode | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Meeting Fees | 27351633 | 27351633 | ||
| Publication Revenue | 12303506 | 12303506 | ||
| Advertising | 3013058 | 511120 | 3013058 | |
| Membership Dues | 72650906 | 72650906 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 115319103 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7682109 | TotalRevenueColumn |
| Exclusion | $7,682,109 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7837710 | TotalRevenueColumn |
| Exclusion | $7,837,710 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 13483482 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 11973911 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1509571 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1509571 | TotalRevenueColumn |
| Exclusion | $1,509,571 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| Marketing Fees | 900004 | 553235 | 553235 | |
| Other income | 900099 | 368269 | 228443 | 139826 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 921504 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 140700608 | TotalRevenueColumn |
| Related Or Exempt Function Income | 112445871 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 3794736 | UnrelatedBusinessRevenue |
| Exclusion | $17,029,390 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 835269 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 163961 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3776411 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46616142 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5480758 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7143724 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3222957 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 674592 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 500727 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 181649 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1131591 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3701043 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10845414 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9125203 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2183569 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1215919 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4670383 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9248112 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18321365 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10720 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4716534 | Total |
| Program Services | 4716534 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 229438 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Tax | 1239109 |
| Utilities | 169065 |
| Miscellaneous Operating | 1696038 |
| Interfund Transfers | 840948 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 137940641 | Total |
| Program Services | 4716534 | ProgramServices |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14710972 | BOY |
| EOY | 1803964 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10081572 | BOY |
| EOY | 22325025 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4327140 | BOY |
| EOY | 7152577 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3335562 | BOY |
| EOY | 3659980 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2495561 | BOY |
| EOY | 3743993 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 69362194 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 49631315 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16672769 | BOY |
| EOY | 19730879 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 246095261 | BOY |
| EOY | 270929357 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 386405 | BOY |
| EOY | 431073 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 298105242 | BOY |
| EOY | 329776848 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8247702 | BOY |
| EOY | 10336486 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57278954 | BOY |
| EOY | 55984373 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1027824 | BOY |
| EOY | 79063 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 124551259 | BOY |
| EOY | 85662495 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 191105739 | BOY |
| EOY | 152062417 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 106999503 | BOY |
| EOY | 177714431 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 106999503 | BOY |
| EOY | 177714431 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 298105242 | BOY |
| EOY | 329776848 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2759967 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 18272537 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 49682424 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
| Dues Assessments | 72650906 | DuesAssessments |
| Non Ded Lobby Political Current | 1131591 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 1131591 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 1816273 | AggrAmtReportedInDuesNotices |
| Taxable | -$684,682 | TaxableAmount |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Included On FS | false | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9728735 | BeginningOfYearBalance |
| Contributions | 2000 | Contributions |
| Investment Earnings Or Losses | 923250 | InvestmentEarningsOrLosses |
| Administrative Expenses | 54134 | AdministrativeExpenses |
| End Of Year Balance | 10599851 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8837086 | BeginningOfYearBalance |
| Contributions | 162067 | Contributions |
| Investment Earnings Or Losses | 819572 | InvestmentEarningsOrLosses |
| Administrative Expenses | 89990 | AdministrativeExpenses |
| End Of Year Balance | 9728735 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.14000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.65000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.21000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | true | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | true | AreRelatedOrgsListedScheduleR |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 25404103 | OtherCostOrOtherBasis |
| Depreciation | 11646642 | Depreciation |
| Book Value | 13757461 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 40513223 | OtherCostOrOtherBasis |
| Depreciation | 37984673 | Depreciation |
| Book Value | 2528550 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3444868 | OtherCostOrOtherBasis |
| Book Value | 3444868 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19730879 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Federal income taxes | |
| Deferred Rent Abatement | $18,482,606 |
| Due to Related Parties | -$462,211 |
| Pension Liability | $59,498,548 |
| Other Liabilities | $8,143,552 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 85662495 | TotalOfAmounts |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| V | 4 | The endowment funds are held by a tax-exempt related organization, ABA Fund for Justice and Education FJE. ABA uses the proceeds from the endowment funds to provide a predictable stream of funding for ABA programs. |
| X | 2 | The ABA and FJE are qualified under the US Internal Revenue Code Code as tax-exempt organizations or, in the case of FJE, as a tax-exempt fund, and are exempt from tax on income related to their tax-exempt purposes under Section 501a of the Code. The ABA is exempt from income tax as an association described in Section 501c6 of the Code. FJE is exempt under Section 501c3. The James O Broadhead Corporation JOB was dissolved in April 2013. However, prior to dissolution, JOB was exempt under Section 501c2. |
| X | FJE and other organizations do not have any material unrelated business income. Accordingly, no provision for income taxes has been made in the consolidated financial statements for the fiscal years ended August 31, 2013 and 2012. | |
| X | There are no amounts of interest and penalties associated with the tax matters that are recognized in the ABAs consolidated financial statements for the fiscal years ended August 31, 2013 and 2012. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (13 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|---|---|---|---|
| Center for Economic Progress | ||||||
| 29 E Madison Street Suite 900 | Chicago | IL | 60602 | 363693728 | 501c3 | 80284 |
| University of Washington School of Law | ||||||
| William H Gates Hall PO Box 353020 | Seattle | WA | 98145 | 237066063 | 501c3 | 70936 |
| Pine Tree Legal Assistance Inc | ||||||
| 88 Federal Street PO Box 547 | Portland | ME | 04112 | 010279387 | 501c3 | 59918 |
| South Brooklyn Legal Services Inc | ||||||
| 105 Court Street | Brooklyn | NY | 11201 | 132605605 | 501c3 | 50652 |
| Ace Mentor Program of America Inc | ||||||
| 400 Main Street Suite 711 | Stamford | CT | 06901 | 510465877 | 501c3 | 50000 |
| Senior Law Center | ||||||
| 100 South Broad Street Suite 1820 | Philadelphia | PA | 19110 | 232169936 | 501c3 | 36390 |
| Northwestern University School of Law | ||||||
| 357 E Chicago Avenue | Chicago | IL | 60611 | 362167817 | 501c3 | 30875 |
| National Conference of Commissioners on Uniform State Law | ||||||
| 111 N Wabash Street Suite 1010 | Chicago | IL | 60602 | 362307682 | 501c3 | 26250 |
| APILEF | ||||||
| 241 18th Street South | Arlington | VA | 22202 | 542019670 | 501c3 | 17500 |
| Public Justice Center | ||||||
| 1 N Charles Street Suite 200 | Baltimore | MD | 21201 | 521412226 | 501c3 | 15000 |
| National Women's Law Center | ||||||
| 11 Dupont Circle NW Suite 800 | Washington | DC | 20036 | 521213010 | 501c3 | 6762 |
| National District Attorneys Association | ||||||
| 99 Canal Center Plaza Suite 510 | Alexandria | VA | 22314 | 366144537 | 501c3 | 6200 |
| University of San Diego | ||||||
| 5998 Alcala Park | San Diego | CA | 92110 | 952544535 | 501c3 | 5587 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 13 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships/Awards | TypeOfGrant |
| Number Of Recipients | 86 | NumberOfRecipients |
| Amount Of Cash Grant | 120649 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| I | 2 | The ABA has recipient monitoring procedures in place to ensure adequate control of funds that are awarded. These procedures include the review of grantee financial and narrative reports, periodic on-site monitoring of grantee programs and financial operation, review of cash management procedures to minimize the cash on hand by recipients, and the review and appropriate follow-up on recipient audits including any deficiencies noted. |
| I | 2 | Grant recipients typically are selected in consultation with the funding agency. |
| I | 2 | The majority of the scholarships are paid directly to the colleges and universities that the award winners are attending. The remaining awards are paid as stipends to under-represented law students pursuing unpaid clerkships with judges. The stipends for clerkships are taxable to the grantee. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (18 entries)
| TitleTitle | Other Compensation Filing OrgOtherCompensationFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg |
|---|---|---|---|---|---|
| Laurel G Bellows | |||||
| President | 162034 | 162034 | |||
| Jack Rives | |||||
| Executive Director | 600 | 936158 | 909246 | 24850 | 1462 |
| Lawrence Gill | |||||
| Deputy Executive Director and CFO, Financial Resources | 264 | 425363 | 398328 | 12558 | 14213 |
| Thomas M Susman | |||||
| Director, Government Liason | 241 | 326702 | 311331 | 12250 | 2880 |
| James Swanson | |||||
| Sr Director, DC Operations | 322 | 326765 | 309517 | 13871 | 3055 |
| Chris Gloede | |||||
| Chief Marketing Officer, Membership | 322 | 304076 | 287660 | 9698 | 6396 |
| Marina B Jacks | |||||
| Associate Executive Director, Policy Governance | 592 | 299615 | 282722 | 7463 | 8838 |
| Jarisse Sanborn | |||||
| General Counsel and Interim Executive Director | 240 | 267519 | 264975 | 842 | 1462 |
| Carol Stevens | |||||
| Chief of Communications and Media Relations | 240 | 252383 | 234773 | 536 | 16834 |
| H Maria Enright | |||||
| Sr Director, Professional Services | 247 | 250639 | 225394 | 3654 | 21344 |
| Kathryn Wiley | |||||
| Sr Director, Human Resources | 152 | 232444 | 213856 | 6041 | 12395 |
| William A Pusey | |||||
| Senior Director Editor and Publisher, ABA Journal | 205 | 204020 | 173868 | 7541 | 22406 |
| Robert Rupp | |||||
| Senior Director Publishing and CLE, Publishing Servicves | 192 | 176376 | 161517 | 6829 | 7838 |
| R Thomas Howell | |||||
| General Counsel | 468 | 307120 | 277980 | 19156 | 9516 |
| Dolores Gedge | |||||
| Director of Planning | 221 | 228719 | 199159 | 5706 | 23633 |
| Robert Horowitz | |||||
| Director, DC Professional Services | 215 | 213563 | 202486 | 5330 | 5532 |
| Jerry Kiska | |||||
| Controller | 192 | 193745 | 183673 | 9760 | 120 |
| Laura Metzger | |||||
| Division Director, Brand and Product Management | 195 | 191479 | 181212 | 3595 | 6477 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 1 | 1a | Officers traveling on ABA business are permitted to purchase business and/or first class fares for international travel. This travel was not treated as taxable compensation due to the business nature of the trip. |
| 1 | 1a | Senior executives were offered spousal travel for general business trips taken during the year. Spousal travel was treated as taxable compensation. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (16 entries)
| ExplanationExplanation |
|---|
| Form 990 Part III Line 4a The ABA provides lawyers unparalleled opportunities for professional growth and service through numerous groups dedicated to specific areas of law. The Association currently has 21 Sections, which range in size from about 3,600 members to more than 60,000 7 divisions and 6 forums. All of these groups draw their membership from lawyers, judges, academics, law students and associate members with common interests. Sections include the following legal areas Administrative Law and Regulatory Practice Antitrust Business Criminal Justice Dispute Resolution Environment Energy and Resources Family Law Individual Rights and Responsibilities Intellectual Property International Law Labor and Employment Legal Education Litigation Public Contract Law Public Utility, Communications and Transportation Law Real Property Trust and Estate Law Science and Technology Law State and Local Government Law Tax Tort and Insurance Practice. |
| Form 990 Part III Line 4a Divisions include Government Division and Public Sector Lawyers Judicial Law Practice Division Law Students Senior Lawyers Solo, Small Firm and General Practice Division Young Lawyers. The Division for Public Services has Committees that focus on Election Law Support for the Law Library of Congress, Bioethics Law and National Security. The Public Service Division also focuses on a number of social problems with legal ramifications immigration, homelessness and poverty. Forums explore new areas of developing law such as Franchising, Air and Space, Communications, Entertainment and Sports Industries, the Construction industry and Affordable Housing and Community Development. Sections, Divisions and Forums within the ABA provide members myriad opportunities for professional development, leadership development, networking, pro bono contributions and education within their own particular field of interest and expertise. Sections and divisions also contribute to policy-making on issues of importance to both lawyers and the public. Sections originate many of the recommendations that become the ABAs policy positions nd act as checks and balances on recommendations of other entities. Through the work of these groups, the ABA benefits the public through improvement of both the profession and the legal system. |
| Form 990 Part III Line 4c These books offered guidance and counsel in every legal discipline and every aspect of a legal career. Many of these excellent books would not have been published by a commercial publisher because their revenue potential is not great enough for a commercial model. However, these publications are of great value to the profession, providing vital information to keep lawyers up to date on developments in the law. Thus, ABA publications serve clients, the public and courts by improving the education and professionalism of the nations lawyers. Because the ABAs mission is to serve the profession, ny disciplines and authors are able to publish vital and timely information that would not otherwise be available to the profession. |
| Form 990 Part VI Section A Line 2 During fiscal year 2013, Board of Governors member James Dimos was a partner in the same law firm Frost Brown Todd LLC as William T Robinson, Immediate Past President. |
| Form 990 Part VI Section A Line 6 The members of the Nominating Committee of the House of Delegates nominate the members of the Board of Governors, the elective offices of the Association - President, President-Elect, Secretary, Treasurer and Chair of the House of Delegates. Members who register for the annual meeting elect six members of the House of Delegates the House elects the Board of Governors, the Chair of the House and the officers. Members may nominate officers and governors by presenting a nominating petition to the nominating committee with the number of member signatures specified in the bylaws for each elected position. Members may initiate a referendum to change or initiate ABA policy by filing a petition with the requisite number of signatures. |
| Form 990 Part VI Section A Line 6 The House, by majority vote, can direct a referendum on a question relating to the substance of the law, the administration of justice or the policy of the Association. In either case, the majority of members casting a ballot determine the result. All members may attend the meetings of the House of Delegates and may submit a report and recommendation for consideration by the House. |
| Form 990 Part VI Section A Line 7a The ABA House of Delegates elects the Board of Governors, the officers and the Chair of the House. The House is designed to be representative of the legal profession in the United States. Members of the Association who register for the annual meeting elect six delegates-at-large. ABA members of each state elect state delegates ABA members who belong to state and qualifying local Bar Associations also elect delegates, the number being dependent upon the number of ABA members and lawyers in the respective state or local association. Association members of ABA sections, divisions and judicial conferences elect section/division delegates. Each section has a minimum of two delegates, with additional delegates dependent upon the number of members in each section. |
| Form 990 Part VI Section A Line 7a The U.S. . Virgin Islands Bar Association elects a delegate and the Bar Associations of Guam and the Commonwealth of the Northern Mariana Islands share one elected rotating delegate. State, local and territorial bar associations elect delegates according to their own rules. For purposes of election to the Board, the House is grouped into eighteen geographical districts. Governors serve staggered three year terms the House elects approximately one-third of the Board, and the President-Elect at each annual meeting. The Board of Governors consists of one member from each of the 18 geographical districts, six section members-at-large, and one non-voting law student member-at-large. |
| Form 990 Part VI Section A Line 7a The President, Chair of the House, President-Elect, Immediate Past President, Secretary and Treasurer of the ABA are ex-officio members of the Board of Governors, and every third year the Treasurer-Elect and Secretary-Elect are also included in the Board of Governors. The House elects the Chair of the House for a two-year term in even-numbered years every third year the House elects a Treasurer and Secretary a year in advance for three year terms. |
| Form 990 Part VI Section B Line 11a Prior to filing the return with the IRS, it is reviewed by the organizations management and then subject to review by the Audit Committee. The Form 990 is shared on a secure website with all members of the ABA Board prior to filing with the IRS. |
| Form 990 Part VI Section B Line 12c Each Board member received the Conflict of Interest COI questionnaire this year. All responses were reviewed by the Accounting team at the ABA. If a Board member discloses a conflict, the Board member must recuse themselves from any matter involving the disclosed conflict, and the recusal is noted in the minutes. Additionally, staff assigned to the Board of Governors distribute COI forms to the Board members prior to each Board meeting and collect the completed COI forms. |
| Form 990 Part VI Section B Line 15a The Compensation Committee of the ABA Board of Governors reviewed compensation information of comparable entities and performance assessments of the top management position and made a recommendation to the full ABA Board of Governors. e ABA Board of Governors must approve the final compensation. This process occurs every year and was last performed calendar year 2013. |
| Form 990 Part VI Section B Line 15b The Compensation Committee of the ABA Board of Governors reviews compensation information of comparable entities and performance of other officers and key employees. When the other officer and key employee positions become vacant, the compensation is reviewed by Associations Executive Director and Human Resources department based on guideline recommendations of the Compensation Committee. The ABA Board approves the final compensation of the Executive Director of the American Bar Association. This process occurs every year and was last performed in calendar year 2013. The Association President and the President-Elect receive 100,000 and 50,000 respectively in compensation for their positions. |
| Form 990 Part VI Section C Line 19 The ABA constitution and bylaws, the ABA business conduct standards and the audited financial statements are available upon request or on the ABA website www.abanet.org. |
| Form 990 Part VII Section D Though this return is reporting on fiscal year August 31, 2013 activities, the compensation reported is based on the Forms W-2 filed with the IRS for calendar year 2012. |
| Form 990 Part XI Line 9 Other Changes in Net Assets or Fund Balances Investment Income 464,829 Decrease in Pension Liability 23,498,579 Funding the American Bar Association Fund for Justice and Education 21,500,000 Other Non-Operating Items 252,978 Net Assets Released from Restrictions 47,149 Pension Plan Allocation 2,128,471 Net Asset Reclass Upon James O Broadhead Corporation Related entity Dissolution 50,577,272. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| ABA Fund For Justice & Education | ||||||||||
| 321 N Clark Street | Chicago | IL | 60654 | 366110299 | Public Service | IL | 501c3 | 11 - TYPE I | N/A | false |
| American Bar Endowment | ||||||||||
| 321 N Clark Street | Chicago | IL | 60654 | 362384321 | Grants | IL | 501c3 | 7 | N/A | false |
| American Bar Foundation | ||||||||||
| 321 N Clark Street | Chicago | IL | 60654 | 366110271 | Research | IL | 501c3 | 7 | N/A | false |
| National Judicial College | ||||||||||
| Judicial College Bldg MS 358 | Reno | NV | 89557 | 942427596 | Education | NV | 501c3 | 2 | N/A | false |
| The James O Broadhead Corporation | ||||||||||
| 321 N Clark Street | Chicago | IL | 60654 | 521874598 | Title Company | DC | 501c2 | N/A | false | |
| The World Justice Project | ||||||||||
| 740 15th Street NW | Washington | DC | 20005 | 270359097 | Public Service | DC | 501c3 | 7 | N/A | false |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABA Retirement Funds | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 321 N Clark Street | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60654 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362550367 | EIN |
| Primary Activity | Benefit Plans | PrimaryActivity |
| Legal Domicile State | IL | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C Corp | TypeOfEntity |
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (8 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| ABA Retirement Funds | |
| q | 989881 |
| American Bar Endowment | |
| q | 212179 |
| American Bar Foundation | |
| q | 64768 |
| American Bar Insurance | |
| q | 62040 |
| National Judicial College | |
| q | 25304 |
| James O Broadhead Corporation | |
| s | 50572229 |
| ABA Fund for Justice and Education | |
| o | 29431385 |
| ABA Fund for Justice and Education | |
| e | 462211 |