2024-08-27T12:31:20-07:00 2023-12-31 364583118 RINGOLD FINANCIAL MANAGEMENT SERVICES 850 S WABASH AVE STE 320 CHICAGO IL 60605 990 2023-01-01 237151756 ASSOCIATION OF LEGAL ADMINISTRATORS ASSO 8472671252 8600 W BRYN MAWR AVE 400N CHICAGO IL 60631 ERYN CARTER Executive Director 2024-08-27 true true MICHELLE RINGOLD P00777179 3125669705 2023 2024-08-08 14:25:15Z ERYN CARTER 8600 W BRYN MAWR AVE 400N CHICAGO IL 60631 8669478 false X WWW.ALANET.ORG X 1971 PA ALA IS THE CATALYST FOR GROWTH BY PROVIDING: DIVERSE EDUCATIONAL EXPERIENCES, ENGAGED PEER COMMUNITIES, STRATEGIC SOLUTIONS, DYNAMIC RESOURCES, AND TRUSTED NETWORKS. 12 12 30 170 271370 80346 0 5859639 6465968 31355 67759 448072 412636 6339066 6946363 1500 9735 0 2165530 2580559 0 0 3963629 4548620 6130659 7138914 208407 -192551 4072212 4135864 1948914 2034760 2123298 2101104 ALA IS THE CATALYST FOR GROWTH BY PROVIDING: DIVERSE EDUCATIONAL EXPERIENCES, ENGAGED PEER COMMUNITIES, STRATEGIC SOLUTIONS, DYNAMIC RESOURCES, AND TRUSTED NETWORKS. false false 2791073 9735 3101729 Conferences bring together members to educate them and disseminate knowledge on the field of legal administration. Forums and discussion groups are also held. 422440 Other Educational Events and Materials demonstrate the value of professional law office management to the legal community by developing and presenting seminars and continuing education programs. 162178 Publications educate members and others in the legal industry about topics relating to legal management. 3375691 false false false true false false false false false true false false false true true false true false false false false false false false false false false true true false false false false false false false false false false false true false false true 28 0 false 30 true true true false false false false false false false X 12 12 false false false false true true true true false false true true true true true true true true true false false X PAUL S WATFORD 8472671381 8600 W BRYN MAWR AVE CHICAGO IL 60631 ERYN CARTER Executive Dir. 37.50 0.00 X 273237 0 8602 FREDERIC ULLMAN DIR OF BUSINESS 37.50 0.00 142236 0 5775 NICOLE C LARSON SR DIR GOV & EDU 37.50 0.00 125847 0 3845 DONALD WRIGHT ASSOC DIRECTOR IT 37.50 0.00 122582 0 6608 THERESA WOJTALEWICZ DIR OF MARKETING 37.50 0.00 108134 0 5327 AMANDA KOPLOS PRESIDENT-ELECT 6.00 0.00 X X 0 0 0 GEOFFREY WILLIAMS President 6.00 0.00 X X 0 0 0 SARAH EVENSON PAST PRESIDENT 6.00 0.00 X X 0 0 0 JUDY HISSONG Director 2.00 0.00 X 0 0 0 ANGELINA ANGELOV Director 2.00 0.00 X 0 0 0 JERRY MCPEAKE Director 2.00 0.00 X 0 0 0 CLARA ONDERDONK Director 2.00 0.00 X 0 0 0 ELYSSA GOLDSTEIN Treas & Secr. 2.00 0.00 X 0 0 0 TERRI MOORE-NATAL Director 2.00 0.00 X 0 0 0 HOLLY PULIDO Director 2.00 0.00 X 0 0 0 JESSICA VANTROOST Director 2.00 0.00 X 0 0 0 TRAVIS ARMSTRONG President-Elect 2.00 0.00 X 0 0 0 772036 30157 5 false true false AGG PRESIDENTS OWNER LLC 8600 W BRYN MAWR SUITE 120N CHICAGO IL 60631 RENT 270890 NONPROFIT RESOURCES LLC 22640 HAZEL LANE RAPID CITY SD 57702 HR AND EDUCATION SVCS 222347 RSM US LLP 331 W 3RD STREET SUITE 200 DAVENPORT IA 52801 FINANCIAL AND ACCOUNTING 174388 3 0 Advertising 541800 271370 271370 Conferences 611710 3101729 3101729 Education 611710 62130 62130 Membership Dues 611710 2683460 2683460 Publications and Other 519130 347279 347279 6465968 54596 54596 0 194294 194294 0 1736278 1723115 13163 13163 13163 0 0 0 Job Bank Income 611710 188002 188002 Miscellaneous Income 900099 30340 30340 218342 6946363 6426103 271370 248890 X 0 9735 0 0 281839 0 1888526 43394 186212 180588 0 21185 178656 0 0 0 850269 40464 230571 0 0 0 300101 0 1941280 980 0 15502 94046 FACILITY AND EQUIPMENT 568268 BANK CHARGES AND FEES 169584 Printing and Publications 37475 LICENSES AND FEES 27701 72538 7138914 0 0 0 568930 1195346 151426 108145 0 63815 110684 0 0 0 23484 9077 141089 159453 909338 526236 484817 383102 2638651 2170048 0 0 0 9 4072212 4135864 240265 373144 1140915 1214148 567734 447468 1948914 2034760 X 2123298 2101104 2123298 2101104 4072212 4135864 -192551 170357 X X false true X true false false false true false 220401 206734 13667 688937 319502 369435 383102 LEASE PAYABLE - (FINANCE) CURRENT 2376 LEASE PAYABLE - FINANCE (NONCURRENT) 6095 LEASE PAYABLE - OPERATING (CURRENT) 129294 LEASE PAYABLE - OPERATING (NONCURRENT) 309703 447468 X Part X : FIN48 Footnote ALA is incorporated in Pennsylvania as a not-for- profit organization. A determination letter from the Internal Revenue Service was received on June 19, 1972 for ALA stating that it is exempt from federal income taxes under Internal Revenue Code section 501(c)(6). To the extent unrelated business income exists, ALA would be subject to income taxes.The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Associations tax returns to determine whether the tax positions are more likely than not of being sustained when challenged or when examined by the applicable tax authority. For the years ended December 31, 2023 and 2022, management has determined that there were no material uncertain tax positions. Income tax liabilities and prepaid expenses resulting from unrelated business income tax are reported in the statements of financial position as accrued expenses and prepaid income taxes, respectively. For the years ended December 31, 2023 and 2022, ALA recognized unrelated business income tax (UBIT) expenses of $24,979 and $25,339 and penalties and interest of $1,660 and $60, respectively. true 0 0 Scholarships 10 9735 BOOK X X X X false false false ERYN CARTER Executive Dir. 273237 8602 281839 Form 990, Part VI, Section A, Line 6 THE ASSOCIATION IS A MEMBERSHIP ORGANIZATION THEREFORE HAS MEMBERS. Form 990, Part VI, Section A, Line 7a ALL MEMBERS OF THE BOARD OF DIRECTORS ARE SELECTED BY ALA'S ASSOCIATION NOMINATING COMMITTEE (ANC); THE ANC AND ITS COMPOSITION AND AUTHORITY ARE SET FORTH IN THE ASSOCIATION'S BYLAWS. Form 990, Part VI, Section A, Line 7b CHANGES TO THE BYLAWS ARE SUBJECT TO APPROVAL BY THE MEMBERS OF THE ASSOCIATION. Form 990, Part VI, Section A, Line 8b NO COMMITTEE OF THE ASSOCIATION HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Section B, Line 11b THE ASSOCIATION DISSEMINATED THE 990 TO A BOARD MEMBER, WHO IS A CPA, FOR REVIEW, AS WELL AS THE AUDIT/EXECUTIVE COMMITTEE PRIOR TO FILING. A REPORT WILL BE MADE BY THIS COMMITTEE TO THE FULL BOARD AND A COPY OF THE 990 WILL BE PROVIDED TO THE BOARD PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c AS IT RELATES TO THE MEMBERS OF THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR, THE CONFLICT OF INTEREST POLICY IS MONITORED VIA: (1} ANNUAL DISCUSSION OF THE POLICY BY THE BOARD AT ITS SUMMER MEETING, INCLUDING DISCUSSION OF POTENTIAL INDIVIDUAL SITUATIONS/CONFLICTS; (2} COMPLETION OF THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE SPECIFIED IN THE BROADER BOARD MEMBERS' CODE OF CONDUCT GOVERNANCE POLICY AND REVIEW OF THOSE QUESTIONNAIRES BY THE PRESIDENT AND THE EXECUTIVE DIRECTOR; AND (3} MONITORING BY THE EXECUTIVE DIRECTOR OF POTENTIAL CONFLICTS BASED UPON ISSUES THAT COME BEFORE THE BOARD THROUGHOUT THE YEAR.THE EXTENSION OF THE CONFLICT OF INTEREST POLICY TO SECOND LEVEL MANAGEMENT - ALA STAFF DEPARTMENTAL DIRECTORS - IS MONITORED BY FILING OF A SIMILAR ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. THESE QUESTIONNAIRES ARE REVIEWED BY THE EXECUTIVE DIRECTOR, WHO MAY IN HER DISCRETION ALSO HAVE A QUESTIONNAIRE OR QUESTIONNAIRES REVIEWED BY THE PRESIDENT. THE EXECUTIVE DIRECTOR ALSO MONITORS POTENTIAL CONFLICTS ON AN ONGOING BASIS. FOR EXAMPLE, THE EXECUTIVE DIRECTOR REVIEWS AND EXECUTES ALL ASSOCIATION CONTRACTS, INCLUDING THOSE NEGOTIATED AND APPROVED BY SECOND LEVEL Form 990, Part VI, Section B, Line 15a THE BOARD MET IN EXECUTIVE SESSION, AND WITHOUT THE EXECUTIVE DIRECTOR PRESENT, TO CONSIDER COMPENSATION MATTERS AND THE EXECUTIVE COMMITTEE PRESENTED ITS EVALUATION AND COMPENSATION RECOMMENDATIONS CONCERNING THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. IN CONNECTION WITH THE COMPENSATION ISSUE, THE EXECUTIVE COMMITTEE HAD SHARED WITH THE FULL BOARD COMPARABLE INFORMATION DRAWN FROM SALARY AND BENEFITS SURVEYS CONDUCTED IN CURRENT AND PRIOR YEARS AND COMPARABILITY DATA COLLECTED AT THE HIRING OF THE EXECUTIVE DIRECTOR. AFTER FULL DISCUSSION, THE EXECUTIVE COMMITTEE RECOMMENDED ADJUSTMENTS TO COMPENSATION BASED ON PERFORMANCE AND IN ACCORDANCE WITH THE RANGES PREVIOUSLY OBTAINED FOR BASELINE COMPENSATION AMOUNTS. THE RECOMMENDATION OF THE EXECUTIVE COMMITTEE WAS APPROVED BY THE BOARD. THERE WERE NO KEY EMPLOYEES DURING THE TAX YEAR. Form 990, Part VI, Section C, Line 19 CURRENTLY THE ORGANIZATION HAS NO POLICY REGARDING THE AVAILABILITY OF THIS INFORMATION TO THE PUBLIC, AS IT HAS NEVER BEEN REQUESTED. HOWEVER, IF REQUESTED, THE ORGANIZATION WOULD PROVIDE THE INFORMATION IF DEEMED APPROPRIATE. Form 990, Part XII, Line 2c THE PROCESS REGARDING THE AUDIT COMMITTEE'S OVERSIGHT OF THE AUDIT AND REVIEW OF THE FINANCIAL STATEMENTS HAS REMAINED CONSISTENT WITH THE PRIOR YEAR PROCESS. Foundation of the Association of Legal 8600 W Bryn Mawr Ave Suite 400N Chicago IL 60631 363156864 Support ALA members with scholarships IL 501(c)(3) 509(a)(2) N/A false false false true false false false false false false false false true false true false false false false false