2019-04-16T01:50:25-00:00 2018-08-31 990 2017-09-01 360723150 American Bar Association AMER 3129885000 321 N Clark Street Chicago IL 60654 Jack L Rives Executive Director COO 2019-04-16 false 4.16.212.197 2019-04-16 18:13:35 CD P 627FEC479BC6162D7C9F9F6383CCC2ACE64A1107 7C08BC9BCC7D44D0F0F458D7A39B4C1B65C0D835 2017 2019-02-21 02:37:17Z Jack L Rives 321 N Clark St Chicago IL 60654 188064265 false X www.americanbar.org X 1905 IL 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 public good. 42 39 751 8500 3547094 494616 8545096 7869561 111648259 110538621 17606649 20837865 9648424 9771969 147448428 149018016 11571013 12250780 0 70477376 78548690 0 0 71570742 70957822 153619131 161757292 -6170703 -12739276 319040810 311233827 164300125 154705300 154740685 156528527 X 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. false false The ABA provides lawyers unparalleled opportunities for professional growth and service through numerous groups dedicated to specific areas of law. The Association currently has 22 Sections, which range in size from about 3,600 members to more than 51,000 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 Infrastucture and Regulated Industries Real Property, Trust and Estate Law Science and Technology Law State and Local Government Law Taxation Tort, Trial and Insurance Practice. Continued on Sch O false true false true false false false false true true false false false true true false true false false false false false false false false false true true true false false false false false false false false false false false true true true false true 312 0 751 true true true false false false true true false X 42 39 false false false false true true false true true false false true true true true true true true true false X William K Phelan 3129885000 321 N Clark Street Chicago IL 60654 Hilarie Bass President 050.00 003.00 X X 100000 0 0 Robert M Carlson President-Elect 040.00 003.00 X X 2034 0 0 Deborah Enix-Ross Chair, House of Delegates 002.00 003.00 X X 0 0 0 Mary L Smith Secretary 012.00 001.00 X X 0 0 0 Michelle A Behnke Treasurer 010.00 002.00 X X 0 0 0 Linda A Klein Immediate Past President 040.00 002.00 X X 85822 0 0 Frank H Langrock Member-At-Large 010.00 001.00 X 0 0 0 W Anthony Jenkins Member-At-Large 001.00 001.00 X 0 0 0 Penina Kessler Lieber Member-At-Large 035.00 001.00 X 0 0 0 Allen C Goolsby Member-At-Large 005.00 001.00 X 0 0 0 E Fitzgerald Parnell III Member-At-Large 004.00 001.00 X 0 0 0 Lee A DeHihns III Member-At-Large 005.00 001.00 X 0 0 0 J Timothy Eaton Member-At-Large 002.00 001.00 X 0 0 0 Andrew Joshua Markus Member-At-Large 002.00 001.00 X 0 0 0 Joe B Whisler Member-At-Large 001.00 001.00 X 0 0 0 David S Houghton Member-At-Large 006.00 001.00 X 0 0 0 Leslie Miller Member-At-Large 004.00 001.00 X 0 0 0 Randall D Noel Member-At-Large 001.00 001.00 X 0 0 0 Maryann Elizabeth Foley Member-At-Large 002.00 001.00 X 0 0 0 John L McDonnell Jr Member-At-Large 001.00 001.00 X 0 0 0 A Vincent Buzard Member-At-Large 001.00 001.00 X 0 0 0 William C Carpenter Jr Member-At-Large 001.00 001.00 X 0 0 0 Alan Van Etten Member-At-Large 010.00 001.00 X 0 0 0 Paula E Boggs Member-At-Large 002.00 001.00 X 0 0 0 David L Brown Member-At-Large 020.00 001.00 X 0 0 0 Scott C LaBarre Member-At-Large 010.00 001.00 X 0 0 0 Orlando Lucero Member-At-Large 005.00 001.00 X 0 0 0 Myles V Lynk Member-At-Large 006.00 001.00 X 0 0 0 Lorelie S Masters Member-At-Large 004.00 001.00 X 0 0 0 Eileen A Kato Member-At-Large 001.00 001.00 X 0 0 0 Ramona G See Member-At-Large 005.00 001.00 X 0 0 0 Grace Meredith Parnell Member-At-Large 001.00 001.00 X 0 0 0 Ilene Knable Gotts Member-At-Large 020.00 001.00 X 0 0 0 Bernard T King Member-At-Large 002.00 001.00 X 0 0 0 Linda L Randell Member-At-Large 008.00 001.00 X 0 0 0 Benjamin E Griffith Member-At-Large 003.00 001.00 X 0 0 0 Kevin L Shepherd Member-At-Large 020.00 001.00 X 0 0 0 Darcee S Siegel Member-At-Large 002.00 001.00 X 0 0 0 Lynne B Barr Member-At-Large 005.00 001.00 X 0 0 0 Tom Bolt Member-At-Large 005.00 003.00 X 0 0 0 Michael H Byowitz Member-At-Large 015.00 001.00 X 0 0 0 Erica Rose Grinde Member-At-Large 001.00 001.00 X 0 0 0 Clary Edward Rawl Jr Member-At-Large 002.00 001.00 X 0 0 0 Jack L Rives Executive Director Chief Operating Officer 080.00 001.00 X 1179903 0 22144 William K Phelan Sr Assoc. Executive Director CFO 045.00 005.00 X 389222 0 43714 James Dimos Deputy Executive Director 055.00 005.00 X 355025 0 22455 Jarisse Sanborn Assoc. Executive Director-General Counsel 060.00 X 362085 0 29248 Thomas M Susman Assoc. Executive Director-Governmental Affairs 035.00 X 358147 0 17069 Michael Kreisberg Chief Membership Officer 040.00 X 235658 0 24253 Alpha Brady Sr Assoc. Executive Director Chief Governance Officer 030.00 008.00 X 324168 0 15746 Holly Cook Sr. Associate Executive Director-GAO 040.00 X 255535 0 19771 Carol Stevens Associate Executive Director-CMR 038.00 X 237322 0 32426 H Maria Enright Assoc. Executive Director-Professional Services 035.00 X 235537 0 18852 Robert Horowitz Director-Professional Services 040.00 X 225092 0 5172 Martin Balogh Assoc. Executive Director-Meetings Travel 050.00 X 209417 0 20987 Barry Currier Managing Director-Accreditation Legal Education 038.00 X 334775 0 36096 William Adams Deputy Managing Director-Accrediation 038.00 X 254315 0 31912 Amy Eggert Chief of Staff 060.00 001.00 X 220794 0 20702 Jerome Kiska Deputy Chief Financial Officer 037.00 003.00 X 211611 0 31642 5576462 392189 114 false true false Code and Theory LLC 575 Broadway 5th Floor New York NY 10012 Website Design 3042808 Escendent LLC 47 W Polk Street Chicago IL 60605 Consulting Talent Services 2988171 NaviSite Inc 400 Minuteman Road Andover MA 01810 IT Consulting 2335342 USPS 2700 Campus Drive San Mateo CA 94497 Shipping 2232000 Quad Graphics Inc PO Box 644840 Pittsburgh PA 15264 Printing Services 2067096 50 42000 7827561 7869561 Membership Dues 813920 66648840 66648840 Meeting Fees 813920 27082616 27082616 Publication Revenue 813920 7606186 7606186 Accreditation Fees 813920 4676060 4676060 Advertising 511120 2940013 2940013 1584906 1584906 110538621 1236504 1236504 9164888 9164888 58624506 23104 39046249 19578257 23104 19601361 19601361 Marketing Fees 900004 598721 598721 Sponsorship 900004 8360 8360 607081 149018016 107598608 3547094 30002753 12183330 67450 0 0 4826804 0 53264779 5622609 11428974 3405524 182637 1960496 214248 1038458 1242734 3150050 7800730 6047584 4807047 2337764 5485520 8784411 0 21122868 1210404 0 3292507 281195 Tax 138286 Miscellaneous Operating 1860883 0 161757292 15227014 7727193 51131 38538 4551670 5435288 2579258 2376653 3628331 1987671 41586173 26638297 11617432 14947876 280932261 278258782 453713 461826 319040810 311233827 16977822 18825531 53047643 50539473 94274660 85340296 164300125 154705300 X 154740685 156528527 154740685 156528527 319040810 311233827 X -12739276 -169091 14696209 X false true X true false false false false 66648840 1038458 1038458 1666221 -627763 false 14798549 2259635 756115 249279 17565020 13567104 325865 1254049 348469 14798549 13393971 498456 678913 1004236 13567104 11926658 1898356 -196329 234714 13393971 10599851 9500 1443145 125838 11926658 0.37400 0.44000 0.19000 false true true 28035055 19661886 8373169 13551118 6976411 6574707 14947876 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Deferred Rent 21775243 Pension Liability 23921668 Other Liabilities 1313186 Due to Related Parties 330199 Long-term Debt 38000000 85340296 X 163435881 -169091 14586956 14417865 149018016 149018016 149909000 1209138 1209138 148699862 13057430 13057430 161757292 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 to provide a predictable stream of funding for ABA programs. X 2 The ABA and the FJE are qualified under the U.S. Internal Revenue Code the IRC as tax-exempt organizations or, in the case of the FJE, as a tax-exempt fund, and are exempt from tax on income related to their tax-exempt purposes under Section 501a of the IRC. The ABA is exempt from income taxes as an association described in Section 501c6 of the IRC. The FJE is exempt under Section 501c3. Management believes there are no material uncertain tax positions that require recognition in the accompanying consolidated financial statements. While exempt from income tax under IRC Section 501a, the ABA is subject to tax on income unrelated to its exempt purposes, unless that income is otherwise excluded by the IRC. XI 2d Pension changes other than net periodic pension cost 15,905,347, Investment Fees 1,242,734, Federal and States taxes 75,657. Total Other 14,586,956. XII 2d Pension allocation to a related organization FJE, 1,209,138. XII 4b Investment Fees 1,242,734, Federal and States taxes 75,657, Grants to related organization FJE 11,739,039. Total Other 13,057,430. true ABA Fund for Justice & Education 321 N Clark St Chicago IL 60654 366110299 501C3 11739039 General Support AIPLEF 1400 Crystal Dr Ste 600 Arlington VA 22201 542019670 501C3 17500 Awards/General Support Ace Mentor Program of America Inc 2777 Summer St Ste 401 Stamford CT 06905 260556625 501C3 10000 General Support Arizona Attorney General's Office 1275 W Washington St Phoenix AZ 85007 866004791 115 state agency 6000 Awards/Fellowships Attorney General of Texas 300 W 15th St Austin TX 78701 746000057 115 state agency 6000 Awards/Fellowships Commonwealth of Virginia - OAG 202 North Ninth St Richmond VA 23219 546001703 115 state agency 6000 Awards/Fellowships Commonwealth of Massachusetts One Asburton Place 18 FL Boston MA 02108 046002284 115 state agency 6000 Awards/Fellowships Commonwealth of Kentucky - OAG 1024 Capital Ctr Dr Frankfort KY 40601 610600439 115 state agency 6000 Awards/Fellowships Connecticut Dept of Consumer Protection 165 Capitol Ave Hartford CT 06106 611615965 115 state agency 6000 Awards/Fellowships Georgia Department of Law 40 Capitol Sq SW Atlanta GA 30334 586002010 115 state agency 6000 Awards/Fellowships Iowa Attorney General's Office 1305 E Walnut St Des Moines IA 50319 426004503 115 state agency 6000 Awards/Fellowships Mississippi Attorney General's Office 550 High St 1200 Jackson MS 39225 646000740 115 state agency 6000 Awards/Fellowships NCCUSL-Nat'l Conf of Commr on Uniform State Law 111 N Wabash Ave 1010 Chicago IL 60602 362307682 115 state agency 26250 General support Nebraska Department of Justice 2115 State Capitol Lincoln NE 68509 470491233 115 state agency 6000 Awards/Fellowships New York State Department of Law 120 Broadway New York NY 10271 146013200 115 state agency 6000 Awards/Fellowships Office of the Attorney General Tennessee 425 Fifth Ave North Nashville TN 37243 626001445 115 state agency 6000 Awards/Fellowships OAG-Dept of Legal Affairs PL-01 The Capitol Tallahassee FL 32399 593749349 115 state agency 6000 Awards/Fellowships Oregon Department Of Justice 1515 SW 5th Ave 410 Portland OR 97201 936001740 115 state agency 6000 Awards/Fellowships Pace University 78 N Broadway White Plains NY 10603 135562314 501C3 6000 General Support Pennsylvania Office of Attorney General Strawberry Sq Fl 15 Harrisburg PA 17120 232160277 115 state agency 6000 Awards/Fellowships State Of Utah 160 East 300 South Salt Lake City UT 84114 876000576 115 state agency 6000 Awards/Fellowships State of Arkansas OAG 323 Ctr St 1100 Little Rock AR 72201 716007391 115 state agency 6000 Awards/Fellowships State of Hawaii Dept Commerce & Consumer Aff 235 S Bertania St Rm 801 Honolulu HI 96813 990319357 115 state agency 6000 Awards/Fellowships State of IndianaOAG 302 W Washington St Fl 5 Indianapolis IN 46204 356000158 115 state agency 6000 Awards/Fellowships State of Maryland OAG 200 St Paul Pl Baltimore MD 21202 526002033 115 state agency 6000 Awards/Fellowships State of Nevada OAG 555 E Washington 3900 Las Vegas NV 89101 886000022 115 state agency 6000 Awards/Fellowships State of New Hampshire 33 Capitol St Concord NH 03301 026000618 115 state agency 6000 Awards/Fellowships State of New Jersey OAG P O Box 45029 Newark NJ 07101 216000928 115 state agency 6000 Awards/Fellowships State of Ohio 30 E Broad St Fl 15 Columbus OH 43215 311334820 115 state agency 6000 Awards/Fellowships State of South Dakota 1302 E Hwy 14 2 Pierre SD 57501 466000364 115 state agency 6000 Awards/Fellowships State of Vermont-OAG 109 State St Montpelier VT 05609 036000264 115 state agency 6000 Awards/Fellowships State of Wyoming-OAG 123 Capitol Ave Cheyenne WY 82002 830208667 115 state agency 6000 Awards/Fellowships The National Judicial College Judicial College Bldg MS358 Reno NV 89557 942427596 501C3 10000 General Support University of South Carolina 701 S Main St Columbia SC 29208 576001153 501C3 60000 Awards/Scholarship Volunteer Lawyers Project 75 Pearl St Ste 214 Portland ME 04101 814176852 501C3 10000 General Support Washington State Attorney General 800 5th Ave 2000 Seattle WA 98104 916001060 115 state agency 6000 Awards/Fellowships West Virginia Attorney General's Office 1900 Kanawha Blvd E Charleston WV 25305 556000749 115 state agency 6000 Awards/Fellowships Wisconsin Department of Justice 17 W Main St Madison WI 53702 396006427 115 state agency 6000 Awards/Fellowships 38 Scholarships/Awards 46 67450 Part I Line 2 Monitoring procedures are in place to ensure the adequate control of federal and non-federal grant funds. These procedures include the establishment of a separate responsibility and line of business number for each grant to ensure proper reporting of financial transactions monthly review of the grant reconciliation file to ensure grant revenue and receivables are reported expenses are reviewed to ensure transactions are prudent, reasonable, necessary, and allowable monthly financial statements are submitted to senior management which include budget vs actual results, key drivers, and trends and audits are performed by the internal auditor. Periodic on-site monitoring of field operations and subawardee programs is conducted. There is a daily review of cash management procedures to minimize the cash on hand and the annual Single Audit is conducted by the independent accountants. Grant recipients typically are selected in consultation with the funding agency. 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. X true true X X X false false false Jack L Rives Executive Director Chief Operating Officer 935035 238010 6858 21500 686 1202089 William K Phelan Sr Assoc. Executive Director CFO 362554 25000 1668 21500 22976 433698 James Dimos Deputy Executive Director 338518 15000 1507 10237 14078 379340 Jarisse Sanborn Assoc. Executive Director-General Counsel 362085 21500 8510 392095 Thomas M Susman Assoc. Executive Director-Governmental Affairs 352484 3500 2163 17069 762 375978 Michael Kreisberg Chief Membership Officer 235129 529 2039 22976 260673 Alpha Brady Sr Assoc. Executive Director Chief Governance Officer 307822 15000 1346 8250 7538 339956 Holly Cook Sr. Associate Executive Director-GAO 242023 12500 1012 18789 2384 276708 Carol Stevens Associate Executive Director-CMR 223397 12500 1425 18059 15130 270511 H Maria Enright Assoc. Executive Director-Professional Services 232556 1500 1481 3850 15044 254431 Robert Horowitz Director-Professional Services 218823 5000 1269 5172 762 231026 Martin Balogh Assoc. Executive Director-Meetings Travel 198210 10000 1207 5985 27018 242420 Barry Currier Managing Director-Accreditation Legal Education 329686 2500 2588 21114 15744 371632 William Adams Deputy Managing Director-Accrediation 250581 2100 1634 16911 15944 287170 Amy Eggert Chief of Staff 203482 16500 812 6126 18205 245125 Jerome Kiska Deputy Chief Financial Officer 204360 6000 1251 16640 15764 244015 Part I Line 1a Senior executives were offered spousal travel for general business trips during the year. Spousal travel was treated as taxable and reported on a 1099 at year end. 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, and 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 and Sports Industries Law and Franchising. Sections, Divisions and Forums within the ABA provide members a myriad of 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 4c Many of these excellent books would not have been published by an outside 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 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 which include the President Elect, Secretary, Treasurer, and Chair of the House of Delegates. The President-elect automatically becomes the President at the next Annual Meeting after his/her election as President-elect. Members who register for the annual meeting elect six members of the House of Delegates. The House elects the Board of Governors, and the officers of the Association, including the President-elect, the Chair of the House of Delegates, the Secretary and Treasurer. Members may nominate officers and governors by presenting a nominating petition to the Secretary 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 resolution with report for consideration by the House. Form 990, Part VI, Section A, Line 7a The ABA House of Delegates elects the Board of Governors, and the officers which includes the President-elect, the Chair of the House of Delegates, the Secretary and Treasurer. 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 nineteen 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 19 geographical districts, nine section members-at-large, one law student member-at-large, one judicial member-at-large, two young lawyer members-at-large, and five Goal III members-at-large. 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. Every third year the Treasurer-Elect is included in the Board of Governors. The House elects the Chair of the House for a two-year term in even-numbered years. 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. Prior to each Board meeting, staff assigned to the Board of Governors distribute COI forms to Board members and collect the completed COI forms. If a Board member discloses a conflict regarding a matter before the Board, the Board member must disclose the conflict and, if necessary, recuse himself/herself from any matter involving the disclosed conflict, and the recusal is noted in the minutes. Form 990, Part VI, Section B, Line 15a Quatt Associates, a recognized expert in executive compensation, has been employed by the Board of Governors to provide compensation information of comparable entities. On an annual basis, the Board conducts a performance assessment of the Executive Director. The performance and comparables analyses enable the Board of Governors to determine the compensation of the Executive Director. Performance-based incentives account for a significant portion of potential total compensation of the Executive Director. Form 990, Part VI, Section B, Line 15b Compensation of key employees other than the Executive Director is based on comparative analyses conducted by the Associations Human Resources Department. That information is then discussed with the executive Director and then implemented, under the guidance of the Board of Governors. This process occurs on a regular basis and is often validated. Form 990, Part VI, Section B, Line 19 The ABAs Constitution and Bylaws, Business Conduct Standards, Conflict of Interest Policy, and the Audited Financial Statements are available on ABAs Website www.americanbar.org. Form 990, Part XI, Line 9 Pension changes other than net periodic pension cost 15,905,347, Pension allocation to a related organization FJE 1,209,138. Total other changes in net assets or fund balances 14,696,209. ABA Fund for Justice & Education 321 N Clark Street Chicago IL 60654 366110299 Public Service IL 501c3 12a ABA true American Bar Endowment 321 N Clark Street Chicago IL 60654 362384321 Grants IL 501c3 7 N/A false American Bar Foundation 750 N Lake Shore Drive Chicago IL 60611 366110271 Research IL 501c3 7 N/A false National Judicial College Judicial College Building MS 358 Reno NV 89557 942427596 Education NV 501c3 2 N/A false ABA Retirement Funds 321 N Clark St Chicago IL 60654 362550367 Benefit Plans IL N/A C Corp false American Lawyers Insurance Plans Inc 321 N Clark St Chicago IL 60654 363650005 Insurance IL ABE C Corp false false true true false false false false false false false false true false false false false true false false ABA Fund for Justice & Education b 11739039 Cash