2017-04-11T01:37:12-00:00 2016-08-31 990 2015-09-01 366110299 American Bar Association Fund for Justice and Education AMER 3129885000 321 N Clark Street Chicago IL 60654 Jack L Rives Executive Director 2017-04-11 false 2015 2021-01-29 14:40:06Z Jack L Rives 321 N Clark Street Chicago IL 60654 68001232 false X www.americanbar.org X Fund of ABA 1961 IL The Fund for Justice Education FJE was created to support the American Bar Associations ABA law-related and public services education programs. 38 38 399 250 0 51719457 63367652 1820846 1749001 312425 221966 399339 440228 54252067 65778847 6561013 5501541 0 28478557 30003786 0 1206047 21222392 37288370 56261962 72793697 -2009895 -7014850 24619717 23786433 5681121 8355362 18938596 15431071 X The Fund for Justice Education FJE was created to support the American Bar Associations ABA law-related and public services education programs. false false 33000299 3187779 ABA ROLI implements legal technical assistance programs in roughly 50 countries in Africa, Asia and the Pacific, Europe and Eurasia, Latin America and the Caribbean, and the Middle East and North Africa. Over the course of a given year, ABA ROLI implements over 100 distinct programs, often more than one in a given country, most of which are concentrated in one of four program areas Governance and Justice System Strengthening Human Rights and Access to Justice Transitions, Conflict Mitigation, and Peace-building and Inclusive and Sustainable Development. 5969787 The Commission on Immigration focuses on safeguarding due process, promoting diminished reliance on detention, and improving access to qualified legal representation and legal information for individuals in immigration proceedings, including particularly vulnerable individuals such as unaccompanied children and individuals with mental illness. The Commission advocates for pertinent statutory and regulatory modifications in law and governmental practices, works to coordinate and strengthen the ABAs response to developments in immigration laws and policies, develops and assists the operation of border programs that promote high quality, effective legal representation for individuals in immigration proceedings, supports strengthening of detention standards and their adoption by regulation, and supports comprehensive immigration reform that addresses the need for an effective, credible and humane immigration strategy. 2291588 504076 Children and the Law staff is assigned to every state, and certain tribes, to serve as liaisons with the Court Improvement Projects CIPs. This is done through the Centers Capacity Building Center for Courts. In 2016, the Liaisons have had contact with every state and all the tribal grantees to assess and provide tailored, peer to peer, and national products and services on a variety of child welfare topics. Efforts all include a focus on system change. Some highlights of services include monthly webinars with CIPs, formation of topical peer groups, reports on national data, helping to plan and facilitate national and tribal in-person meetings, and state-specific services to many jurisdictions. 11234342 1809687 52496016 true true false false false true false false false true true true false false true false false true false true true true false false false false false true true true false false false false false false false false false false false false false true true true true false true 411 0 399 true false true AM BA BY CH CG EG ES GG GV HA JO KZ KG LY MK ML MX MD MO PE RP RS TI TH TS TU UP CT MR false false false true true false false false false 38 38 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 Paulette Brown President 001.00 020.00 X X 0 32227 0 Linda A Klein President-Elect 001.00 040.00 X X 0 50000 0 Patricia Lee Refo Chair, House of Delegates 001.00 008.00 X X 0 1222 0 Mary T Torres Secretary 001.00 005.00 X X 0 0 0 G Nicholas Casey Treasurer 001.00 002.00 X X 0 0 0 William C Hubbard Immediate Past President 001.00 015.00 X X 0 86227 0 Wendell G Large Member-At-Large 001.00 009.00 X 0 0 0 Barry Hawkins Member-At-Large 001.00 020.00 X 0 0 0 Penina Kessler Lieber Member-At-Large 001.00 005.00 X 0 0 0 Herbert B Dixon Member-At-Large 001.00 001.00 X 0 0 0 E Fitzgerald Parnell III Member-At-Large 001.00 008.00 X 0 0 0 David F Bienvenu Member-At-Large 001.00 005.00 X 0 0 0 Stephen E Chappelear Member-At-Large 001.00 002.00 X 0 0 0 Eduardo Roberto Rodriguez Member-At-Large 001.00 010.00 X 0 0 0 Joe B Whisler Member-At-Large 001.00 001.00 X 0 0 0 Joseph B Bluemel Member-At-Large 001.00 001.00 X 0 0 0 Jimmy Goodman Member-At-Large 001.00 002.00 X 0 0 0 Harry Truman Moore Member-At-Large 001.00 006.00 X 0 0 0 John C Schulte Member-At-Large 001.00 001.00 X 0 0 0 John L McDonnell Member-At-Large 001.00 005.00 X 0 0 0 A Vincent Buzard Member-At-Large 001.00 001.00 X 0 0 0 William C Carpenter Member-At-Large 001.00 001.00 X 0 0 0 Alan Van Etten Member-At-Large 001.00 001.00 X 0 0 0 Robert T Gonzales Member-At-Large 001.00 001.00 X 0 0 0 Ramona G See Member-At-Large 001.00 001.00 X 0 0 0 Pamela C Enslen Member-At-Large 001.00 001.00 X 0 0 0 David Russell Poe Member-At-Large 001.00 001.00 X 0 0 0 William R Bay Member-At-Large 001.00 020.00 X 0 0 0 Donald R Dunner Member-At-Large 001.00 015.00 X 0 0 0 Ilene Knable Gotts Member-At-Large 001.00 001.00 X 0 0 0 Bernard T King Member-At-Large 001.00 015.00 X 0 0 0 Ruthe Catolico Ashley Member-At-Large 001.00 001.00 X 0 0 0 Orlando Lucero Member-At-Large 001.00 002.00 X 0 0 0 Marcia Milby Ridings Member-At-Large 001.00 002.00 X 0 0 0 Pamela A Bresnahan Member-At-Large 001.00 005.00 X 0 0 0 Min K Cho Member-At-Large 001.00 003.00 X 0 0 0 Erica Rose Grinde Member-At-Large 001.00 001.00 X 0 0 0 Christopher S Jennison Member-At-Large 001.00 003.00 X 0 0 0 Jack L Rives Executive Director 005.00 080.00 X 0 1228110 22457 Elizabeth Andersen Associate Executive Director 030.00 008.00 X 0 332622 20248 Jackie Casey Director 040.00 001.00 X 0 156937 9865 Robert LaMont Country Director, Rule of Law Initiative 040.00 001.00 X 0 212032 21197 William Klawonn Country Director, Rule of Law Initiative 040.00 001.00 X 0 190034 4523 Paul Simonett Country Director, Rule of Law Initiative 040.00 001.00 X 0 204461 20094 Maha Shomali ABA ROLI Deputy Director 040.00 001.00 X X 0 168497 19910 Arthur Garwin Director 040.00 001.00 X 0 182558 12319 2844927 130613 true true false Escendent LLC 47 W Polk St Chicago IL 60605 Consulting/Talent Services 1661516 Manpower 21271 Network Place Chicago IL 606731212 Consulting/Talent Services 115262 Computer Generated Solutions Canada Ltd 30 Broadview Ave Saint John NB CA E2L 5E8 IT Consulting 107000 3 10410493 41508875 11448284 63367652 Meeting Fees 1014534 1014534 Publication Revenue 380239 380239 Accredidation Fees 354228 354228 1749001 -51 -51 233388 233388 2444402 2222385 222017 222017 222017 Other Income 206840 206840 206840 65778847 1749001 662194 X 3709380 3709380 304240 304240 1487921 1487921 0 489559 277512 191884 20163 0 21245460 13458406 7197194 589860 1119924 707022 376415 36487 5620975 3392428 2074826 153721 1527868 927135 554666 46067 0 0 0 0 0 17625547 16285746 1325412 14389 538208 289010 141832 107366 1483272 993150 432508 57614 50997 48772 2225 13042 12560 482 1088269 903892 184377 8190391 5075462 3070755 44174 0 1917232 1379642 515908 21682 861 861 0 2320 2320 58712 13009 45703 Facilities Expense 4665833 2175979 2375330 114524 Misc Operating Expense 1653686 1054750 598936 0 72793697 52496016 19091634 1206047 1780221 -14775 8747491 9319620 80255 53417 347804 500633 8900 6799 5068 2101 13658878 13925437 24619717 23786433 931507 1057207 4742831 7295123 6783 3032 5681121 8355362 X 7563345 4256380 4318388 3960843 7056863 7213848 18938596 15431071 24619717 23786433 X -7014850 3507325 X false true X true true true X X X 1 American Bar Association 360723150 9 true 0 0 1 0 0.00000 0.00000 0.00000 true false true true true false false false false false false false false false false false false true false Part IV Section A Line 3b The American Bar Association, the supported organization, is a 501c6 organization that passes the public support test because more than one third of its support is received from the public via membership dues. This is verified annually by the Finance staff of both the ABA and the ABA Fund for Justice and Education. Part IV Section A Line 3c Each program is tracked at the program level in the general ledger and each month the accounting staff reviews all transactions to ensure that all expenses posted are program related. These entries are reviewed by management before they are booked to the general ledger. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 13393971 498456 678913 1004236 13567104 11926658 1898356 -196329 234714 13393971 10599851 9500 1443145 125838 11926658 9728735 2000 923250 54134 10599851 8837086 162067 819572 89990 9728735 0.28000 0.53000 0.19000 false true true 8900 6799 2101 2101 Financial derivatives and other financial products Closely-held equity interests 13925437 13925437 Federal income taxes Other Liabilities 3032 3032 X 61069024 2670689 2670689 58398335 222019 7158493 7380512 65778847 64513012 64513012 8280685 8280685 72793697 V 4 FJE uses the endowment funds to provide support to public service organizations related to the field of law. 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. 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, 2016 and 2015. I 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, 2016 and 2015. true Central America and the Caribbean 2 14 Program Services Legal Reform 2417517 East Asia and the Pacific 3 52 Program Services Legal Reform 7396081 Europe Including Iceland and Greenland 2 22 Program Services Legal Reform 1561752 Middle East and North Africa 5 66 Program Services Legal Reform 11926095 North America 1 9 Program Services Legal Reform 1894561 Russia and the Neighboring States 8 55 Program Services Legal Reform 6827142 South America 1 6 Program Services Legal Reform 831076 South Asia Program Services Legal Reform 445330 Sub-Saharan Africa 6 77 Program Services Legal Reform 6848184 28 301 28 301 40147738 40147738 East Asia and the Pacific Legal Aid 729131 Wire Transfer Russia and the Neighboring States Legal Aid 161093 Wire Transfer Sub-Saharan Africa Legal Aid 118154 Wire Transfer Russia and the Neighboring States Legal Aid 111480 Wire Transfer East Asia and the Pacific Legal Aid 105348 Wire Transfer Russia and the Neighboring States Legal Aid 93716 Wire Transfer East Asia and the Pacific Legal Aid 91025 Wire Transfer East Asia and the Pacific Legal Aid 88876 Wire Transfer Russia and the Neighboring States Legal Aid 88204 Wire Transfer Middle East and North Africa Legal Aid 80743 Wire Transfer East Asia and the Pacific Legal Aid 79709 Wire Transfer East Asia and the Pacific Legal Aid 68957 Wire Transfer East Asia and the Pacific Legal Aid 68882 Wire Transfer Sub-Saharan Africa Legal Aid 66494 Wire Transfer Russia and the Neighboring States Legal Aid 66326 Wire Transfer Russia and the Neighboring States Legal Aid 56948 Wire Transfer Sub-Saharan Africa Legal Aid 54510 Wire Transfer East Asia and the Pacific Legal Aid 52888 Wire Transfer East Asia and the Pacific Legal Aid 47317 Wire Transfer East Asia and the Pacific Legal Aid 45298 Wire Transfer Sub-Saharan Africa Legal Aid 45000 Wire Transfer Europe Including Iceland and Greenland Legal Aid 44961 Wire Transfer East Asia and the Pacific Legal Aid 42408 Wire Transfer Russia and the Neighboring States Legal Aid 36450 Wire Transfer East Asia and the Pacific Legal Aid 36433 Wire Transfer East Asia and the Pacific Legal Aid 33532 Wire Transfer East Asia and the Pacific Legal Aid 32561 Wire Transfer East Asia and the Pacific Legal Aid 28513 Wire Transfer East Asia and the Pacific Legal Aid 28235 Wire Transfer East Asia and the Pacific Legal Aid 25000 Wire Transfer East Asia and the Pacific Legal Aid 21729 Wire Transfer Russia and the Neighboring States Legal Aid 21500 Wire Transfer East Asia and the Pacific Legal Aid 19700 Wire Transfer Middle East and North Africa Legal Aid 17647 Wire Transfer East Asia and the Pacific Legal Aid 17527 Wire Transfer East Asia and the Pacific Legal Aid 17119 Wire Transfer Russia and the Neighboring States Legal Aid 15800 Wire Transfer East Asia and the Pacific Legal Aid 15707 Wire Transfer East Asia and the Pacific Legal Aid 13083 Wire Transfer East Asia and the Pacific Legal Aid 12000 Wire Transfer East Asia and the Pacific Legal Aid 12000 Wire Transfer East Asia and the Pacific Legal Aid 11450 Wire Transfer East Asia and the Pacific Legal Aid 11048 Wire Transfer Russia and the Neighboring States Legal Aid 10800 Wire Transfer East Asia and the Pacific Legal Aid 10477 Wire Transfer Russia and the Neighboring States Legal Aid 10317 Wire Transfer Russia and the Neighboring States Legal Aid 10000 Wire Transfer East Asia and the Pacific Legal Aid 8695 Wire Transfer Sub-Saharan Africa Legal Aid 8499 Wire Transfer Sub-Saharan Africa Legal Aid 8000 Wire Transfer Sub-Saharan Africa Legal Aid 7999 Wire Transfer Sub-Saharan Africa Legal Aid 6779 Wire Transfer Sub-Saharan Africa Legal Aid 6400 Wire Transfer Russia and the Neighboring States Legal Aid 6388 Wire Transfer Russia and the Neighboring States Legal Aid 6380 Wire Transfer Russia and the Neighboring States Legal Aid 6350 Wire Transfer Russia and the Neighboring States Legal Aid 6350 Wire Transfer Russia and the Neighboring States Legal Aid 6300 Wire Transfer Russia and the Neighboring States Legal Aid 6300 Wire Transfer Sub-Saharan Africa Legal Aid 5764 Wire Transfer East Asia and the Pacific Legal Aid 5152 Wire Transfer 61 false false false false false true true National Judical College Judicial College Building MS 358 Reno NV 89557 942427596 501c3 225000 Legal Aid Appellate Judges Education Institute PO Box 750112 Dallas TX 752750116 920188525 501c3 54593 Legal Aid American Tax Policy Institute 1156 15th St Nw Ste 900 Washington DC 20005 521660704 501c3 50000 Legal Aid Military Spouse JD Foundation PO Box 1175 Fort Myers VA 22211 462096184 501c3 7000 Legal Aid National Center for State Courts ( NCSC) 300 Newport Avenue Williamsburg VA 23185 520914250 501c3 38069 Legal Aid NCJFCJNational Council of Juvenile PO Box 8970 Reno NV 89507 362486896 501c3 10814 Legal Aid 6 Educational Assistance 64 304240 Part I Line 2 The FJE 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. Part I Line 2 Grant recipients typically are selected in consultation with the funding agency. Part I Line 2 The majority of the scholarships are paid as stipends to under-represented law students pursuing unpaid clerkships with judges. The stipends for clerkships are taxable to the grantee. X X X X X false false false false false false false false false Jack L Rives Executive Director 1227690 420 21323 1134 1250567 Elizabeth Andersen Associate Executive Director 332370 252 20248 352870 Jackie Casey Director 156812 126 1529 9896 168363 Robert LaMont Country Director, Rule of Law Initiative 211900 132 4929 16268 233229 William Klawonn Country Director, Rule of Law Initiative 189911 123 5364 195398 Paul Simonett Country Director, Rule of Law Initiative 204350 111 3826 16268 224555 Maha Shomali ABA ROLI Deputy Director 168384 113 4279 15631 188407 Arthur Garwin Director 182474 84 3783 8537 194878 Form 990, Part III, Section 4, Line a In Africa, ABA ROLI has been active in combating sexual and gender-based violence, pre-trial detention and modern-day slavery, as well as training judges and other court personnel, and building the capacity of local civil society organizations to advocate for citizens rights. In Asia, ABA ROLI has assisted in the modernization of courts, combating trafficking in persons, criminal law reform, anti-corruption efforts, and human rights protections. In Europe and Eurasia, ABA ROLIs activities have included promoting the rights of vulnerable populations, including LGBT, Roma, and domestic violence survivors supporting the implementation of criminal law reforms promoting access to justice improving legal and civic education supporting the development of a robust and responsive civil society and advancing the professionalism of the judiciary and the bar. In Latin America and the Caribbean, ABA ROLI has been focusing on assisting local partners in their transitions to modern criminal justice systems, including through training of judges, attorneys, police, law professors and students. ABA ROLI has also focused on building a culture of lawfulness and promoting reform of legal education and the legal profession. In the Middle East, ABA ROLI focuses on judicial and legal profession reform, legal education reform and civic education, promoting womens rights and combating corruption. More information about the ABA Rule of Law Initiatives work is available at www.abarol.org Form 990, Part III, Section 4, Line b On January 24, 2015 the Commission co-sponsored a free probono legal training and pro se application clinic on DACA Deferred Action for Childhood Arrivals in Los Angeles, CA. The legal training, targeted towards attorneys and law students offered an overview of DACA and instruction on the renewal process. The workshop utilized attendees from the legal training to help pro se applicants filing for DACA renewal prepare applications. The event was co-sponsored with the AILA Southern California Chapter, NALEO Education Fund, the Los Angeles Mayors Office, the UCLA School of Law, the US Immigration Law Group, World Relief Garden Grove, and CLINIC. The Commission led a Detention Standards Implementation Initiative delegation to the Houston Processing Center on February 4, 2015. On this tour Commission Director Meredith Linsky, Staff Attorney Bob Lang, three Commission members and others spent five hours at this facility reviewing the facilities compliance with the 2011 detention standards. After speaking with the facility staff and ICE officers, the group was permitted to speak with individual detainees and discuss daily compliance issues. The Commission has issued a report from the visit to the Department of Homeland Security. At the 2015 Midyear meeting the Board of Governors unanimously approved Resolution 113 presented by the Working Group on Unaccompanied Minor Immigrants and co-sponsored by the Commission. This Commission has issued a report from the visit to the Department of Homeland Security. At the 2015 Midyear meeting the Board of Governors unanimously approved Resolution 113 presented by the Working Group on Unaccompanied Minor Immigrants and co-sponsored by the Commission. Form 990, Part III, Section 4, Line b This resolution calls for government appointed counsel for unaccompanied minors in all phases of their immigration proceedings and prohibits immigration judges from taking pleadings or evidence from an unaccompanied child who has not had a meaningful opportunity to discuss his or her legal options with a lawyer. It also encourages training for state court judges in issuing predicate orders for immigrant youth as well as recommends specialized dockets to expedite these cases where the youth are close to aging out of the system. This resolution allows the Commission and the Working Group to do further advocacy around this important issue. During the 2015 Midyear Meeting the Commission received permission from the BOG to participate as a Steering Committee of the Committee for Immigration Reform Implementation CIRI. CIRI is a network of national immigration groups originally created to advocate for generous rules and procedures for implementing immigration reform in order to achieve a just immigration system that treats immigrants with dignity and respect. CIRI is dedicated to action surrounding the immigration-related Executive Order recently announced by President Obama. The Commissions Mental Health Task Force MHTF has developed an ethics advisory titled Representing Detained Immigration Respondents of Diminished Capacity Ethical Challenges and Best Practices the advisory was prepared with the assistance of law students from the Ethics Bureau at Yale Law School as well as through the contributions of Commission members and staff. Form 990, Part III, Section 4, Line b The Commission played a significant role in helping to develop the curriculum for the 2nd Annual ABA Unauthorized Practice of Law UPL School, which took place April 17-18th at Loyola University Chicago, School of Law. The annual ABA UPL School offers a forum for volunteer members of state and local bar Committees and those charged with the prevention and prosecution of UPL violations, to discuss current UPL challenges. The Commission sponsored a program entitled, Women and Children First Is Family Detention Really Justified and Necessary on July 31, 2015 in Chicago, IL. The program addressed the legal and psychological effects of family detention, the legal justifications offered by the government and current alternatives that allow for a meaningful presentation of an asylum claim at a greatly reduced cost to the public. The Commission sponsored a program entitled, Family Detention at a Crossroads Will the US Government Persist or Desist on September 16th in Los Angeles, CA. The panel explored the protections under the 1997 Flores settlement and what the future holds for immigrant families and children. The panel highlighted the report issued by the Commission, Family Immigration Detention Why the Past Cannot Be Prologue. The report was developed by COI with the assistance of the law firm of OMelveny Myers LLP. In October 2016, the Commission initiated a new project in Houston, Texas, called the Childrens Immigration Law Academy CILA. This office of four staff members located in the South Texas College of Law is an expert legal resource center focusing on childrens immigration law cases in Texas. Form 990, Part III, Section 4, Line b Texas is home to one of the largest numbers of unaccompanied minors from Central American in the United States. Legal service providers struggle to provide adequate services in an environment where there is no right to appointed counsel and high staff turnover rates. CILA will work with pro bono lawyers and legal service providers throughout the state to provide regular trainings, an online library, individual technical assistance, Working Group meetings and advocacy on issues related to this vulnerable population. The funding for the project was raised through the Texas Access to Justice Foundation and the Vera Institute of Justice. Commission Special Advisor, Karen Grisez, visited ProBAR, one of the Commissions three border projects, to conduct a day-long ethics training for staff in December 2015. Staff learned about the ethical rules that govern the practice of law including rules related to representing minors and then discussed immigration-specific scenarios. Form 990, Part III, Section 4, Line c The Centers Grandfamilies Project has developed the first ever Model Family Foster Home Licensing Standards to be used to increase the number of appropriate foster homes for children and to remove barriers to relative licensing. Additionally, the project continued to update resources and legislation on the Grandfamilies State Law and Policy Resource Center Website, www.grandfamilies.org. The Grandfamilies staff have conducted several trainings and provided technical assistance to assist many states with improving kinship policy and implementing the Kin Guardianship Assistance Program, and it will continue to do so in 2016. Center staff who worked on its Opening Doors for LGBTQ Youth in Foster Care Project has conducted training to improve outcomes and well-being for LGBTQ youth in foster care in South Boston, Virginia in 2015. Training is planned for Virginias judges in April 2016. The Centers Child and Adolescent Health Law Program continued its focus on child victims with disabilities, including a presentation on children with disabilities in court at the Centers 16th National Conference on Children and the Law and participation as a legal partner in the National Center on Criminal Justice and Disabilities. In addition, 11 articles written as part of an ABA Child Law Practice series were compiled and edited into a manuscript on access to justice for children with disabilities, suitable for publishing. Project staff also presented at a Capacity Building Collaborative webinar on Health Care Needs of Children and Youth in Foster Care in October 2015. Form 990, Part III, Section 4, Line c The Centers Polyvictimization and Trauma-Informed Legal Advocacy project published the last four of eight articles for its Trauma Series for the ABA Child Law Practice monthly newsletter Supporting the Mental Health of Trauma-Exposed Children in the Child Welfare System, Using Screening and Assessment Evidence of Trauma in Child Welfare Cases, Medical Aspects of Trauma A Guide for Lawyers, and Understanding Secondary Trauma A Guide for Lawyers Working with Child Victims. The CLP Trauma Series formed the basis for a training curriculum and an online continuing legal education tutorial on the the basis for a training curriculum and an online continuing legal education tutorial on the Centers website. Form 990, Part III, Section 4, Line d FJE conducts several other programs including an accreditation program. The Council and the Accreditation Committee of the ABA Section of Legal Education and Admissions to the Bar are recognized by the US Department of Education DOE as the national accrediting agency for programs that lead to the first professional degree in law. The law school accreditation process protects clients, the public and the courts by ensuring a sound legal education that prepares law students for admission to the Bar. Form 990, Part IX, Section 11, Line g Other Fees includes the indirect cost allocation and a change in the methodology of reporting Interfund Transfers. This is the first year that 7,158,493 was treated as revenue instead of a reduction of expenses which was the methodology in prior years. Form 990, Part XI, Line 9 Interfund Transfer 7,158,493, Investment Income 137,135, Other Non-Operating 146,000, Realized Gain on Sale of Investments 222,017, Temp Restricted Gift/Pledges 1,712,671, Temp Restricted Investment Income 600,471, Perm Restricted Gifts Pledges 156,984, Pension Plan Allocation 1,119,924. 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