2014-04-14T02:22:30-00:00 2013-08-31 990 2012-09-01 360723150 American Bar Association AMER 3129885000 321 N Clark Street Chicago IL 60654 Jack Rives 2014-04-14 false 2012 2015-11-30 17:44:51Z Jack Rives Executive Director 321 N Clark Street Chicago IL 60654 152674519 false X www.abanet.org X 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 apply the knowledge and experience of the profession to promote the public good. 37 37 926 8500 3794736 7113114 7430611 115693062 115319103 15576682 9191680 7940932 8759214 146323790 140700608 923361 999230 0 63705796 66239992 0 0 72557384 70701419 137186541 137940641 9137249 2759967 298105242 329776848 191105739 152062417 106999503 177714431 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 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 false true false true false false false false true true false false false true false 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 352 0 true 926 true true true false false false true true false X 37 37 true false false false true true false true true false false true true true true true true true true false X Bill Phelan 3129885422 321 N Clark Street Chicago IL 60654 X Laurel G Bellows 010.00 001.00 X X 162034 0 0 James Silkenat 060.00 001.00 X X 0 0 0 Cara Lee T Neville 010.00 001.00 X X 0 0 0 Robert M Carlson 015.00 001.00 X X 0 0 0 Lucian T Pera 010.00 001.00 X X 0 0 0 William T Robinson III 005.00 001.00 X X 99384 0 0 Joseph J Roszkowski 003.00 001.00 X 0 0 0 Josephine A McNeil 005.00 001.00 X 0 0 0 Thomas R Curtin 005.00 001.00 X 0 0 0 Allen C Goolsby 007.00 001.00 X 0 0 0 William Thomas Coplin Jr 005.00 001.00 X 0 0 0 Robert L Rothman 005.00 001.00 X 0 0 0 Cheryl I Niro 005.00 001.00 X 0 0 0 Edith G Osman 005.00 001.00 X 0 0 0 John S Skilton 010.00 001.00 X 0 0 0 James S Hill 005.00 001.00 X 0 0 0 James F Carr 004.00 001.00 X 0 0 0 Thomas A Hamill 004.00 001.00 X 0 0 0 Carlos A Rodriguez-Vidal 005.00 001.00 X 0 0 0 Laura V Farber 004.00 001.00 X 0 0 0 Kenneth G Standard 005.00 001.00 X 0 0 0 Timothy W Bouch 005.00 001.00 X 0 0 0 Paul T Moxley 010.00 001.00 X 0 0 0 James Dimos 010.00 001.00 X 0 0 0 Jodi B Levine 010.00 001.00 X 0 0 0 Mary Ellen Coster Williams 003.00 001.00 X 0 0 0 Peter A Winograd 010.00 001.00 X 0 0 0 Charles A Collier Jr 003.00 001.00 X 0 0 0 Barbara Mendel Mayden 020.00 001.00 X 0 0 0 Kenneth W Gideon 005.00 001.00 X 0 0 0 Timothy B Walker 005.00 001.00 X 0 0 0 Harold D Pope III 002.00 001.00 X 0 0 0 Michael E Flowers 003.00 001.00 X 0 0 0 Michelle A Behnke 001.00 001.00 X 0 0 0 Sandra R McCandless 010.00 001.00 X 0 0 0 Michael Pellicciotti 005.00 001.00 X 0 0 0 William Ferreira 010.00 001.00 X 0 0 0 Bryan Rogers 006.00 001.00 X 0 0 0 Jack Rives 080.00 001.00 X 909846 0 26192 Lawrence Gill 060.00 001.00 X 398592 0 26652 Thomas M Susman 040.00 001.00 X 311572 0 12250 James Swanson 040.00 001.00 X 309839 0 14542 Chris Gloede 055.00 001.00 X 287981 0 15974 Marina B Jacks 040.00 001.00 X 283314 0 16181 Jarisse Sanborn 065.00 001.00 X 265215 0 2185 Carol Stevens 040.00 001.00 X 235013 0 15809 H Maria Enright 040.00 001.00 X 225641 0 24879 Kathryn Wiley 040.00 001.00 X 214008 0 16759 William A Pusey 040.00 001.00 X 174073 0 28765 Robert Rupp 040.00 001.00 X 161709 0 14547 R Thomas Howell 040.00 001.00 X 278448 0 28551 Dolores Gedge 040.00 001.00 X 199380 0 26142 Robert Horowitz 040.00 001.00 X 202701 0 6954 Jerry Kiska 040.00 001.00 X 183865 0 9760 Laura Metzger 050.00 001.00 X 181407 0 9952 5084022 296094 18 false true false 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 134 7430611 7430611 Meeting Fees 27351633 27351633 Publication Revenue 12303506 12303506 Advertising 511120 3013058 3013058 Membership Dues 72650906 72650906 115319103 7682109 7682109 7837710 7837710 13483482 11973911 1509571 1509571 1509571 Marketing Fees 900004 553235 553235 Other income 900099 368269 139826 228443 921504 140700608 112445871 3794736 17029390 835269 163961 0 0 3776411 0 46616142 5480758 7143724 3222957 674592 500727 181649 1131591 0 3701043 10845414 9125203 2183569 1215919 4670383 9248112 0 18321365 10720 0 4716534 4716534 229438 Tax 1239109 Utilities 169065 Miscellaneous Operating 1696038 Interfund Transfers 840948 0 137940641 4716534 14710972 1803964 10081572 22325025 4327140 7152577 3335562 3659980 2495561 3743993 69362194 49631315 16672769 19730879 246095261 270929357 386405 431073 298105242 329776848 8247702 10336486 57278954 55984373 1027824 79063 124551259 85662495 191105739 152062417 X 106999503 177714431 106999503 177714431 298105242 329776848 X 2759967 18272537 49682424 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 72650906 1131591 1131591 1816273 -684682 false 9728735 2000 923250 54134 10599851 8837086 162067 819572 89990 9728735 0.14000 0.65000 0.21000 false true true 25404103 11646642 13757461 40513223 37984673 2528550 3444868 3444868 19730879 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Deferred Rent Abatement 18482606 Due to Related Parties -462211 Pension Liability 59498548 Other Liabilities 8143552 85662495 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. true 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 13 Scholarships/Awards 86 120649 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. X X true true X X X X X false false false Laurel G Bellows 162034 162034 Jack Rives 909246 600 24850 1462 936158 Lawrence Gill 398328 264 12558 14213 425363 Thomas M Susman 311331 241 12250 2880 326702 James Swanson 309517 322 13871 3055 326765 Chris Gloede 287660 322 9698 6396 304076 Marina B Jacks 282722 592 7463 8838 299615 Jarisse Sanborn 264975 240 842 1462 267519 Carol Stevens 234773 240 536 16834 252383 H Maria Enright 225394 247 3654 21344 250639 Kathryn Wiley 213856 152 6041 12395 232444 William A Pusey 173868 205 7541 22406 204020 Robert Rupp 161517 192 6829 7838 176376 R Thomas Howell 277980 468 19156 9516 307120 Dolores Gedge 199159 221 5706 23633 228719 Robert Horowitz 202486 215 5330 5532 213563 Jerry Kiska 183673 192 9760 120 193745 Laura Metzger 181212 195 3595 6477 191479 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. 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. 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 ABA Retirement Funds 321 N Clark Street Chicago IL 60654 362550367 Benefit Plans IL ABA C Corp false false false false false true false false false false false false false false false true false true false true 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