Civic Intelligence

American Bar Association

990 • Fiscal year 2015 • EIN 36-0723150

Sep 01, 2014 to Aug 31, 2015 • Filed on Apr 12, 2016

321 N Clark StChicago, IL 60654

(312) 988-5000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.52x

Higher debt load relative to assets than 64% of similar nonprofits.

2015 filings • $250M-$1B nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

1.11x

Higher debt load relative to revenue than 70% of similar nonprofits.

2015 filings • $250M-$1B nonprofits • Source year 2015

Net Margin

12th percentile

-4.9%

Higher net margin than 12% of similar nonprofits.

2015 filings • $250M-$1B nonprofits • Source year 2015

Top Officer Pay

71st percentile

$1,083,851

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2015 filings • $250M-$1B nonprofits • Source year 2015

Asset Growth

6th percentile

-9.3%

Faster asset growth than 6% of similar nonprofits.

2015 filings • $250M-$1B nonprofits • Annualized from 2014 to 2015

Revenue Growth

16th percentile

-8.9%

Faster revenue growth than 16% of similar nonprofits.

2015 filings • $250M-$1B nonprofits • Annualized from 2014 to 2015

Assets

Down

$323,522,431

Down $33,053,025 (-9.3%) from 2014

Net Assets

Down

$155,653,378

Down $46,252,178 (-23%) from 2014

Liabilities

Up

$167,869,053

Up $13,199,153 (+8.5%) from 2014

Revenue

Down

$151,735,300

Down $14,845,800 (-8.9%) from 2014

Expenses

Up

$159,154,688

Up $16,286,982 (+11%) from 2014

Net Income

Down

-$7,419,388

Down $31,132,782 (-131%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400M$300M$200M$100M$0Assets 2010: $239,961,299Liabilities 2010: $147,499,398Net Assets 2010: $92,461,9012010Assets 2011: $239,942,508Liabilities 2011: $120,890,123Net Assets 2011: $119,052,3852011Assets 2012: $298,105,242Liabilities 2012: $191,105,739Net Assets 2012: $106,999,5032012Assets 2013: $329,776,848Liabilities 2013: $152,062,417Net Assets 2013: $177,714,4312013Assets 2014: $356,575,456Liabilities 2014: $154,669,900Net Assets 2014: $201,905,5562014Assets 2015: $323,522,431Liabilities 2015: $167,869,053Net Assets 2015: $155,653,3782015Assets 2016: $318,580,024Liabilities 2016: $179,036,529Net Assets 2016: $139,543,4952016Assets 2017: $319,040,810Liabilities 2017: $164,300,125Net Assets 2017: $154,740,6852017Assets 2018: $311,233,827Liabilities 2018: $154,705,300Net Assets 2018: $156,528,5272018Assets 2019: $289,089,239Liabilities 2019: $151,196,954Net Assets 2019: $137,892,2852019Assets 2020: $280,557,499Liabilities 2020: $148,763,099Net Assets 2020: $131,794,4002020Assets 2021: $314,216,963Liabilities 2021: $124,494,250Net Assets 2021: $189,722,7132021Assets 2022: $264,609,273Liabilities 2022: $130,339,504Net Assets 2022: $134,269,7692022Assets 2023: $312,769,241Liabilities 2023: $179,895,160Net Assets 2023: $132,874,0812023Assets 2024: $318,819,299Liabilities 2024: $175,774,181Net Assets 2024: $143,045,1182024

Highlighted filing

2015

Assets$323,522,431
Liabilities$167,869,053
Net Assets$155,653,378

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200M$150M$100M$50M$0-$50MExpenses 2010: $136,726,1332010Expenses 2011: $129,770,4862011Expenses 2012: $137,186,5412012Expenses 2013: $137,940,6412013Revenue 2014: $166,581,100Expenses 2014: $142,867,706Net Income 2014: $23,713,3942014Revenue 2015: $151,735,300Expenses 2015: $159,154,688Net Income 2015: -$7,419,3882015Revenue 2016: $149,226,613Expenses 2016: $159,582,100Net Income 2016: -$10,355,4872016Revenue 2017: $147,448,428Expenses 2017: $153,619,131Net Income 2017: -$6,170,7032017Revenue 2018: $149,018,016Expenses 2018: $161,757,292Net Income 2018: -$12,739,2762018Revenue 2019: $127,209,750Expenses 2019: $126,993,359Net Income 2019: $216,3912019Revenue 2020: $98,152,728Expenses 2020: $112,651,905Net Income 2020: -$14,499,1772020Revenue 2021: $86,583,132Expenses 2021: $96,052,784Net Income 2021: -$9,469,6522021Revenue 2022: $98,371,329Expenses 2022: $114,125,516Net Income 2022: -$15,754,1872022Revenue 2023: $107,983,462Expenses 2023: $118,296,342Net Income 2023: -$10,312,8802023Revenue 2024: $119,070,500Expenses 2024: $136,212,880Net Income 2024: -$17,142,3802024

Highlighted filing

2015

Revenue$151,735,300
Expenses$159,154,688
Net Income-$7,419,388
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Apr 12, 2016
Return Version
2014v6.0
Gross Receipts
$207,394,957
Mission and Program Overview

Mission

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.

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 promote the public good.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$313,877,474$290,616,482▼ $23,260,992
Land, Buildings, and Equipment, Net$17,614,382$15,160,191▼ $2,454,191
Accounts Receivable$5,154,714$5,701,456▲ $546,742
Cash and Non-Interest-Bearing Accounts$12,492,512$5,246,854▼ $7,245,658
Inventories for Sale or Use$3,945,622$3,701,633▼ $243,989
Prepaid Expenses and Deferred Charges$3,198,738$2,799,852▼ $398,886
Savings and Temporary Cash Investments$37,486$37,484▼ $2
Total Assets$356,575,456$323,522,431▼ $33,053,025
Other Assets Total$254,528$258,479▲ $3,951
Liabilities
Other Liabilities$94,105,708$109,104,854▲ $14,999,146
Deferred Revenue$52,780,399$49,975,014▼ $2,805,385
Accounts Payable and Accrued Expenses$7,783,793$8,789,185▲ $1,005,392
Total Liabilities$154,669,900$167,869,053▲ $13,199,153
Net Assets / Fund Balance
Unrestricted Net Assets$201,905,556$155,653,378▼ $46,252,178
Total Net Assets Fund Balance$201,905,556$155,653,378▼ $46,252,178
Total Liabilities and Net Assets / Fund Balance$356,575,456$323,522,431▼ $33,053,025

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,540,399$40,524,468$46,064,867
Leasehold Improvements$9,037,417$14,870,075$23,907,492
Other Land Buildings$582,375-$582,375

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$11,926,658$1,898,356▼ $196,329-$13,393,971
2013$10,599,851$9,500▲ $1,443,145-$11,926,658
2012$9,728,735$2,000▲ $923,250-$10,599,851
2011$8,837,086$162,067▲ $819,572-$9,728,735
2010$8,023,847$10,925▲ $823,463-$8,837,086
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jack L RivesExecutive DirectorFT$1,061,550$22,301$1,083,851
Lawrence GillAssociate Executive Director, ABA LeisureFT$495,695$35,999$531,694
Jarisse SanbornAssociate Executive Director, General CounselFT$368,532$20,724$389,256
Thomas M SusmanAssociate Executive Director, Government Affairs OfficeFT$352,961$19,928$372,889
Barry CurrierManaging Director, Accreditation and Legal EducationFT$328,319$27,364$355,683
William K PhelanSenior Associate Executive Director and Chief Financial OfficerFT$322,126$24,565$346,691
Chris GloedeChief Marketing OfficerFT$309,319$30,391$339,710
Marina B JacksSenior Associate Executive Director, Chief Governance OfficerFT$297,360$16,986$314,346
Holly CookAssociate Executive Director - DC OperationsFT$258,246$23,085$281,331
Carol StevensAssociate Executive Director, Communications and Media RelationsFT$245,379$34,944$280,323
H Maria EnrightAssociate Executive Director, Professional Services DivisionFT$238,971$21,415$260,386
Valeria J StokesAssociate Executive Director Chief Human Resources OfficerFT$236,839$21,440$258,279
William PuseyEditor Publisher, ABA JournalFT$205,049$40,985$246,034
Jerry KiskaDeputy Chief Financial Officer and ControllerFT$218,407$13,900$233,533
Robert HorowitzDirector, Professional Services - DCFT$223,536$17,254$231,292
Alpha BradySenior Associate Executive Director, Chief Governance OfficerFT$215,399$13,783$229,182
Martin BaloghAssociate Executive Director, Meetings TravelFT$204,543$17,494$222,037
Cheryl NiroSenior Strategy AdvisorFT$211,789$13,355$219,691
Terrence BrooksDirector, Legal ServicesPT$191,119$156$211,682
Laura MetzgerDivision Director, Brand and Product ManagementFT$192,454$20,564$206,336
Robert RuppAssociate Executive Director, Business ServicesFT$176,731$17,119$193,850
James R SilkenatImmediate Past PresidentPT$125,979-$125,979
William C HubbardPresidentFT$61,807-$61,807
Paulette BrownPresident-ElectFT$27,414-$27,414
Patricia Lee RefoChair, House of DelegatesPT$844-$844
Mary T TorresSecretaryPT$417-$417
G Nicholas Casey JrTreasurerPT$347-$347

Board Members and Trustees

NameTitle
Alice A BrunoMember-At-Large
Chloe Racquel WoodsMember-At-Large
David F BienvenuMember-At-Large
David Russell PoeMember-At-Large
Donald R DunnerMember-At-Large
Eduardo Roberto RodriguezMember-At-Large
Harry Truman MooreMember-At-Large
Herbert B Dixon JrMember-At-Large
Jimmy GoodmanMember-At-Large
Jodi B LevineMember-At-Large
John C SchulteMember-At-Large
John S SkiltonMember-At-Large
Joseph B BluemelMember-At-Large
Kenneth G StandardMember-At-Large
Kenneth W GideonMember-At-Large
Laura V FarberMember-At-Large
Marcia Milby RidingsMember-At-Large
Michael E FlowersMember-At-Large
Min K ChoMember-At-Large
Pamela A BreshnahanMember-At-Large
Pamela C EnslenMember-At-Large
Paul T MoxleyMember-At-Large
Robert T GonzalesMember-At-Large
Ruthe Catolico AshleyMember-At-Large
Stephen E ChappelearMember-At-Large
Thomas R CurtinMember-At-Large
Timothy B WalkerMember-At-Large
Timothy W BouchMember-At-Large
Wendell G LargeMember-At-Large
William FerreiraMember-At-Large
William R BayMember-At-Large
William Thomas Coplin JrMember-At-Large

Highest Paid Contractors

ContractorServicesLocationCompensation
United States Postal ServiceShipping2700 Campus Drive, San Mateo, CA 94497-9224$3,010,000
Quad Graphics IncPrinting ServicesPO Box 644840, Pittsbugh, PA 15264$2,565,434
Infocision Management CorporationTelemarketingPO Box 932441, Cleveland, OH 44193$1,786,005
Escendent LLCConsulting/Talent Services47 W Polk St Ste 100-232, Chicago, IL 60605$1,156,274
NaviSite IncIT Consulting400 Minuteman Road, Andover, MA 01810$981,241
Revenue and Support

Revenue Composition

Contributions and Grants
$8,148,150
Program Service Revenue
$113,679,746
Investment Income
$16,643,734
Other Revenue
$13,263,670
All Other Contributions
$8,148,150
Change in Net Assets
$-7,419,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,320,578
Salaries, Compensation, and Employee Benefits$73,775,942
Grants and Similar Amounts Paid$1,058,168
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$51,457,609
Conferences and Meetings---$22,693,216
Travel---$10,422,699
Advertising---$10,255,647
Office Expenses---$9,502,453
Other Employee Benefits---$8,203,885
Other Expenses---$7,750,454
Fees for Services Other---$5,628,017
Current Officers, Directors, Trustees, and Key Employees---$5,317,172
Pension Plan Contributions---$5,151,933
Occupancy---$4,673,282
Payroll Taxes---$3,645,343
Depreciation Depletion---$3,235,788
Information Technology---$2,349,163
Fees for Services Legal---$1,429,229
Fees for Services Lobbying---$1,276,730
Royalties---$1,204,752
Grants to Domestic Orgs---$912,171
Fees for Services Management---$486,868
Insurance---$286,821
Fees for Services Accounting---$181,658
Grants to Domestic Individuals---$145,997
Interest---$23,911
Total Functional Expenses$0$0$0$159,154,688
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Foundation for Criminal JusticeWashington, DC501c3-$125,000
Philadelphia Legal Assistance Center IncPhiladelphia, PA501c3-$64,016
University of South CarolinaColumbia, SC501c3-$60,000
Neighborhood Christian Legal ClinicIndianapolis, IN501c3-$55,350
Ace Mentor Program of America IncStamford, CT501c3-$50,000
National Women's Law CenterWashington, DC501c3-$45,387
Northwestern University School of LawChicago, IL501c3-$32,956
Nat'l Conf of Commissioners on Uniform State LawChicago, IL501c3-$26,250
University of Minnesota FoundationMinneapolis, MN501c3-$19,386
AiplefArlington, VA501c3-$17,500
Senior Law CenterPhiladelphia, PA501c3-$15,596
Uniform Law Commission (ULC)Chicago, IL501c3-$10,000
Working Group on Legal Opinions FoundationWilmington, DE501c3-$7,288
Arizona Attorney General's OfcePhoenix, AZ115 State Agency-$6,000
Attorney General of TexasAustin, TX115 State Agency-$6,000
Commonwealth of MassachusettsBoston, MA115 State Agency-$6,000
Commonwealth of Virginia Ofc of Atty GenlRichmond, VA115 State Agency-$6,000
Commonwelath of KY Office of the Attorney GeneralFrankfort, KY115 State Agency-$6,000
Connecticut Dept of Consumer ProtectionHartford, CT115 State Agency-$6,000
Governor's Office of Consumer ProtectionAtlanta, GA115 State Agency-$6,000
Iowa Attorney General's OfficeDes Moines, IA115 State Agency-$6,000
Mississippi Attorney General's OfficeJackson, MS115 State Agency-$6,000
Montana Attorney General's OfficeHelena, MT115 State Agency-$6,000
Nebraska Department of JusticeLincoln, NE115 State Agency-$6,000
New York State Department of LawNew York, NY115 State Agency-$6,000
Office of the Attorney General TennesseeNashville, TN115 State Agency-$6,000
Office of the Attorney General-Dept of Legal AffairsTallahassee, FL115 State Agency-$6,000
Office of the Utah Attorney GeneralSalt Lake City, UT115 State Agency-$6,000
Oregon Department Of JusticePortland, OR115 State Agency-$6,000
Pennsylvania Office of Attorney GeneralHarrisburg, PA115 State Agency-$6,000
State of Alabama Office of the Attorney GeneralMontgomery, AL115 State Agency-$6,000
State of Arkansas Office of the Attorney GeneralLittle Rock, AR115 State Agency-$6,000
State of DelawareWilmington, DE115 State Agency-$6,000
State of Hawaii Dept Commerce & Consumer AffHonolulu, HI115 State Agency-$6,000
State of Indiana Office of the Attorney GeneralIndianapolis, IN115 State Agency-$6,000
State of Kansas Attorney GeneralTopeka, KS115 State Agency-$6,000
State of Maryland Office of the Attorney GeneralBaltimore, MD115 State Agency-$6,000
State of Nevada Office of Attorney GeneralLas Vegas, NV115 State Agency-$6,000
State of New HampshireConcord, NH115 State Agency-$6,000
State of New Jersey Offc of Atty GeneralNewark, NJ115 State Agency-$6,000
State of OhioColumbus, OH115 State Agency-$6,000
State of South DakotaPierre, SD115 State Agency-$6,000
State of Vermont-Ofce of Attorney GenlMontpelier, VT115 State Agency-$6,000
State of Wyoming Office of the Attorney GeneralCheyenne, WY115 State Agency-$6,000
Washington State Attorney GeneralSeattle, WA115 State Agency-$6,000
West Virginia Attorney General's OfficeCharleston, WV115 State Agency-$6,000
Wisconsin Department of JusticeMadison, WI115 State Agency-$6,000
Pace UniversityWhite Plains, NY501c3-$5,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$1,276,730
Total Nondeductible Lobbying and Political Cost$1,276,730
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$79,025,444
Federal income taxes$20,646,308
Pension Liability$9,114,684
Other Liabilities$318,418
Due to Related Parties-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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. 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 eligible 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. The U.S. Virgin Islands Bar Association, Guam, the Commonwealth of the Northern Mariana Islands and American Somoa elect a 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, one law student member-at-large, one young lawyer member-at-large, and four Goal III members-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 also are Board of Governors, and every third year the Treasurer-Elect and Secretary-Elect also are 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 11B

Prior to filing the return with the IRS, it is reviewed by the organizations management and subject to review by the Audit Committee. The final Form 990 is shared on a secure website with all members of the Board prior to filing the return with the IRS, sufficiently in advance of the due date to allow Board members the opportunity to raise questions or concerns, if any.

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 Board members prior to each Board meeting and collect the completed COI forms.

Form 990, Part VII, Section D, Line 1

Though this return is reporting on fiscal year August 31, 2015 activities, the compensation reported is based on the Forms W-2 filed with the IRS for calendar year 2014.

Filing and Contact Details

Filer

Filer Name
American Bar Association
EIN
36-0723150
Phone
3129885000
Address
321 N Clark St, Chicago, IL 60654

Signing Officer

Name
Jack L Rives
Title
Executive Director
Signed
2016-04-12
Discuss with paid preparer
No

Organization Details

Legal Domicile
Il
Voting Board Members
39
Independent Board Members
39
Employees
851
Volunteers
8,500
Supplemental Narrative

Additional Explanations

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 53,000 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 Law Business Law Criminal Justice Dispute Resolution Environment, Energy and Resources Family Law Health Law Civil rights and Social Justice Intellectual Property Law International Law Labor and Employment Law 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 Taxation Tort, Trial and Insurance Practice.

Form 990, Part III, Line 4A

Divisions include Government and Public Sector Lawyers Judicial Law Practice Law Student Senior Lawyers Solo, Small Firm and General Practice Young Lawyers. Forums explore new areas of developing law such as Affordable Housing and Community Development Law, Air and Space Law, Communications Law, Construction Law, Entertainment Law, Franchising and Sports Industries Law. 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 and 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 4B

By ensuring the continuing education and professional development of the nations lawyers, the ABA contributes to a strong system of justice and professionalism, as well as the protection of clients, the public, and the courts.

Form 990, Part III, Line 4C

The ABA also publishes both print and electronic versions of the ABA Journal, which is provided free to approximately 400,000 members, as well as to numerous libraries interested in legal topics. The ABA also published more than 250 books and eBooks that were sold or distributed to more than 85,000 customers. 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, many disciplines and authors are able to publish vital and timely information that would not otherwise be available to the profession.

Form 990, Part XI, Line 9

Interfund Transfers 9,125,781, Investment Income 16,937,075, Pension Changes 13,731,185, Other Non-Operating 4,105,796, Realized Gain on Sale of Investment 6,608,829, Pension Plan Allocation 1,541,782.

Financial Statement Notes

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.

XII 2D

Pension allocation for the ABA affiliate, Fund for Justice and Education FJE, the entire pension expense is paid by the ABA and allocated to the FJE.

X 1

ABA 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, 2015 and 2014.

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IRS990/Form990PartVIISectionAGrp/PersonNm23Robert T Gonzales
IRS990/Form990PartVIISectionAGrp/PersonNm24Jodi B Levine
IRS990/Form990PartVIISectionAGrp/PersonNm25Kenneth W Gideon
IRS990/Form990PartVIISectionAGrp/PersonNm26Timothy B Walker
IRS990/Form990PartVIISectionAGrp/PersonNm27Pamela C Enslen
IRS990/Form990PartVIISectionAGrp/PersonNm28David Russell Poe
IRS990/Form990PartVIISectionAGrp/PersonNm29William R Bay
IRS990/Form990PartVIISectionAGrp/PersonNm30Donald R Dunner
IRS990/Form990PartVIISectionAGrp/PersonNm31Michael E Flowers
IRS990/Form990PartVIISectionAGrp/PersonNm32Ruthe Catolico Ashley
IRS990/Form990PartVIISectionAGrp/PersonNm33Marcia Milby Ridings
IRS990/Form990PartVIISectionAGrp/PersonNm34Pamela A Breshnahan
IRS990/Form990PartVIISectionAGrp/PersonNm35William Ferreira
IRS990/Form990PartVIISectionAGrp/PersonNm36Min K Cho
IRS990/Form990PartVIISectionAGrp/PersonNm37Chloe Racquel Woods
IRS990/Form990PartVIISectionAGrp/PersonNm38Jack L Rives
IRS990/Form990PartVIISectionAGrp/PersonNm39Alpha Brady
IRS990/Form990PartVIISectionAGrp/PersonNm40Barry Currier
IRS990/Form990PartVIISectionAGrp/PersonNm41William K Phelan
IRS990/Form990PartVIISectionAGrp/PersonNm42Carol Stevens
IRS990/Form990PartVIISectionAGrp/PersonNm43Chris Gloede
IRS990/Form990PartVIISectionAGrp/PersonNm44H Maria Enright

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$319$176$143$119$136$17.1
2023Detailed filing. Detailed filing data is available for this year.$313$180$133$108$118$10.3
2022Detailed filing. Detailed filing data is available for this year.$265$130$134$98.4$114$15.8
2021Detailed filing. Detailed filing data is available for this year.$314$124$190$86.6$96.1$9.47
2020Detailed filing. Detailed filing data is available for this year.$281$149$132$98.2$113$14.5
2019Detailed filing. Detailed filing data is available for this year.$289$151$138$127$127$0.22
2018Detailed filing. Detailed filing data is available for this year.$311$155$157$149$162$12.7
2017Detailed filing. Detailed filing data is available for this year.$319$164$155$147$154$6.17
2016Detailed filing. Detailed filing data is available for this year.$319$179$140$149$160$10.4
2015Detailed filing. Detailed filing data is available for this year.$324$168$156$152$159$7.42
2014Detailed filing. Detailed filing data is available for this year.$357$155$202$167$143$23.7
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$330$152$178$138
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$298$191$107$137
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$240$121$119$130
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$240$147$92.5$137