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        <InvestmentEarningsOrLosses>823463</InvestmentEarningsOrLosses>
        <AdministrativeExpenses>21149</AdministrativeExpenses>
        <EndOfYearBalance>8837086</EndOfYearBalance>
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      <PermanentEndowmentEOYBalance>0.71000</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.15000</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>true</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>true</AreRelatedOrgsListedScheduleR>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>22588962</OtherCostOrOtherBasis>
        <Depreciation>10592664</Depreciation>
        <BookValue>11996298</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>39596278</OtherCostOrOtherBasis>
        <Depreciation>37203223</Depreciation>
        <BookValue>2393055</BookValue>
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      <OtherLandBuildings>
        <OtherCostOrOtherBasis>2283416</OtherCostOrOtherBasis>
        <Depreciation>1872476</Depreciation>
        <BookValue>2283416</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>16672769</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Deferred Rent Abatement</Description>
        <Amount>12151691</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Other Liabilities</Description>
        <Amount>7569240</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Pension Liability</Description>
        <Amount>77000871</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Due to Related Organizations</Description>
        <Amount>27829457</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>124551259</TotalOfAmounts>
      <Form990ScheduleDPartXIV>
        <Identifier>V</Identifier>
        <ReturnReference>4</ReturnReference>
        <Explanation>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.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>X</Identifier>
        <ReturnReference>2</ReturnReference>
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      <Form990ScheduleDPartXIV>
        <Identifier>X</Identifier>
        <Explanation>The 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, 2012 and 2011.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>X</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>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, 2012 and 2011.</Explanation>
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          <AddressLine1>88 Federal Street PO Box 547</AddressLine1>
          <City>Portland</City>
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          <ZIPCode>04112</ZIPCode>
        </AddressUS>
        <EINOfRecipient>010279387</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>79890</AmountOfCashGrant>
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      <RecipientTable>
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          <BusinessNameLine1>South Brooklyn Legal Services Inc</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>105 Court St</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11201</ZIPCode>
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        <EINOfRecipient>132605605</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>67536</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>University of South Carolina School of Law</BusinessNameLine1>
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          <AddressLine1>Real Property Trust and Estate Law</AddressLine1>
          <City>Columbia</City>
          <State>SC</State>
          <ZIPCode>29208</ZIPCode>
        </AddressUS>
        <EINOfRecipient>576001153</EINOfRecipient>
        <IRCSection>115 State Agency</IRCSection>
        <AmountOfCashGrant>60000</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
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          <BusinessNameLine1>Legal Aid Society of Middle TN and the Cumberlands</BusinessNameLine1>
        </RecipientNameBusiness>
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          <AddressLine1>P O Box 5209</AddressLine1>
          <City>Oak Ridge</City>
          <State>TN</State>
          <ZIPCode>37831</ZIPCode>
        </AddressUS>
        <EINOfRecipient>620800756</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>51997</AmountOfCashGrant>
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      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Ace Mentor Program of America</BusinessNameLine1>
        </RecipientNameBusiness>
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          <AddressLine1>400 Main Street</AddressLine1>
          <City>Stamford</City>
          <State>CT</State>
          <ZIPCode>06901</ZIPCode>
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        <EINOfRecipient>510465877</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>50000</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
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          <BusinessNameLine1>Northwestern University School of Law</BusinessNameLine1>
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          <AddressLine1>357 E Chicago Ave</AddressLine1>
          <City>Chicago</City>
          <State>IL</State>
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        </AddressUS>
        <EINOfRecipient>362167817</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>30831</AmountOfCashGrant>
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      <RecipientTable>
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          <BusinessNameLine1>University of Washington School of Law</BusinessNameLine1>
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          <AddressLine1>William H Gates Hall Box 353020</AddressLine1>
          <City>Seattle</City>
          <State>WA</State>
          <ZIPCode>98145</ZIPCode>
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        <EINOfRecipient>916001537</EINOfRecipient>
        <IRCSection>115 State Agency</IRCSection>
        <AmountOfCashGrant>30588</AmountOfCashGrant>
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      <RecipientTable>
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      <RecipientTable>
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          <City>Arlington</City>
          <State>VA</State>
          <ZIPCode>22202</ZIPCode>
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        <EINOfRecipient>542019670</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>17500</AmountOfCashGrant>
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      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Printing Arts</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>2001 W 21st St</AddressLine1>
          <City>Broadview</City>
          <State>IL</State>
          <ZIPCode>60155</ZIPCode>
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        <EINOfRecipient>208818214</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>17000</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Community Action Program of Lancaster County</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>601 South Queen Street</AddressLine1>
          <City>Lancaster</City>
          <State>PA</State>
          <ZIPCode>17603</ZIPCode>
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        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>15830</AmountOfCashGrant>
      </RecipientTable>
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      <Form990ScheduleIPartIII>
        <TypeOfGrant>Scholarships/Awards</TypeOfGrant>
        <NumberOfRecipients>96</NumberOfRecipients>
        <AmountOfCashGrant>106859</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>I</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>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.</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Identifier>I</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Grant recipients typically are selected in consultation with the funding agency.</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Identifier>I</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>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.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
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      <FirstClassOrCharterTravel>X</FirstClassOrCharterTravel>
      <TravelForCompanions>X</TravelForCompanions>
      <WrittenPolicyReTAndEExpenses>true</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <SeverancePayment>true</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <Form990ScheduleJPartII>
        <NamePerson>Jack Rives</NamePerson>
        <BaseCompensationFilingOrg>686969</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>960</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>10022</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>920</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>698871</TotalCompensationFilingOrg>
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      <Form990ScheduleJPartII>
        <NamePerson>Lawrence Gill</NamePerson>
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        <OtherCompensationFilingOrg>858</OtherCompensationFilingOrg>
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        <NamePerson>Thomas Susman</NamePerson>
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        <TotalCompensationFilingOrg>305733</TotalCompensationFilingOrg>
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        <OtherCompensationFilingOrg>117</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>5053</DeferredCompFilingOrg>
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        <TotalCompensationFilingOrg>194183</TotalCompensationFilingOrg>
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      <Form990ScheduleJPartII>
        <NamePerson>Dolores Gedge</NamePerson>
        <BaseCompensationFilingOrg>182587</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>308</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>1051</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>22392</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>206338</TotalCompensationFilingOrg>
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        <NamePerson>Robert Horowitz</NamePerson>
        <BaseCompensationFilingOrg>196873</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>297</OtherCompensationFilingOrg>
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        <NontaxableBenefitsFilingOrg>5742</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>208087</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
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        <NamePerson>Jerry Kiska</NamePerson>
        <BaseCompensationFilingOrg>181915</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>252</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>2693</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>120</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>184980</TotalCompensationFilingOrg>
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        <NamePerson>Laura Metzger</NamePerson>
        <BaseCompensationFilingOrg>177047</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>258</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>3496</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>6475</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>187276</TotalCompensationFilingOrg>
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        <NamePerson>Terrence Brooks</NamePerson>
        <BaseCompensationFilingOrg>176651</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>254</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>4860</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>16521</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>198286</TotalCompensationFilingOrg>
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        <NamePerson>Kathryn Shaw</NamePerson>
        <OtherCompensationFilingOrg>100000</OtherCompensationFilingOrg>
        <TotalCompensationFilingOrg>100000</TotalCompensationFilingOrg>
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        <NamePerson>Edward Adams</NamePerson>
        <BaseCompensationFilingOrg>185461</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>104495</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>3600</DeferredCompFilingOrg>
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      <Form990ScheduleJPartIII>
        <Identifier>I</Identifier>
        <ReturnReference>1a</ReturnReference>
        <Explanation>The President was provided first class for general business trips taken during the year. First class travel was not treated as taxable compensation due to the business nature of the trip.</Explanation>
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      <Form990ScheduleJPartIII>
        <Identifier>I</Identifier>
        <ReturnReference>1a</ReturnReference>
        <Explanation>Senior Executives were offered spousal travel for general business trips taken during the year. Spousal travel was treated as taxable compensation.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <Identifier>I</Identifier>
        <ReturnReference>4a</ReturnReference>
        <Explanation>The following individuals received severance payouts during the year pursuant to a written agreement Kathryn Shaw, Former CFO 100,000 Edward Adams, Former Senior Director, Editor and Publisher 104,299.</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990 Part III</Identifier>
        <ReturnReference>4a</ReturnReference>
        <Explanation>The ABA provides lawyers unparalleled oppportunities for professional growth and service through numerous groups dedicated to specific areas of law. The Association currently has 23 Sections, which range in size from about 3,600 members to more than 60,000 15 Divisions and 6 Forums. All of these groups draw their membership from lawyers or judges with common professional interests. Sections include the following legal areas Administrative Law and Regulatory Practice Antitrust Business Criminal Justice Dispute Resolution Environment, Energy and Resources Family Law General Practice Solo Small Firm Government and Public Sector Law Health Law Individual Rights and Responsibilities Intellectual Property International Law Labor and Employment Law Practice Management Legal Education Litigation Public Contract Law Public Utility, Communications and Transportation Law</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III</Identifier>
        <ReturnReference>4a</ReturnReference>
        <Explanation>Science and Technology Law Tort and Insurance Practice Tax and State and Local Government Law. Divisions include Young Lawyers, Judges and their Staff Senior Lawyers Law Students Public Education and Bar Services. The Division for Public Services has Committees that focus on the improvement of the electoral process, support for the Law Library of Congress, Bioethics, National Security, Mental and Physical Disability Law, and Environmental Law. The Public Service Division also focuses on a number of social problems with legal ramifications immigration, homelessness and poverty, and substance abuse. The Division for Public Education seeks to advance public understanding of the law and its role in society, with a special emphasis upon youth education.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III</Identifier>
        <ReturnReference>4a</ReturnReference>
        <Explanation>Forums explore new areas of developing law, such as franchising, e-commerce, entertainment and sports law, 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, probono 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III</Identifier>
        <ReturnReference>4c</ReturnReference>
        <Explanation>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 the courts by improving the education and professionalism of the nations lawyers. Because 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>6</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>6</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>7a</ReturnReference>
        <Explanation>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 on the number of members in each section.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>7a</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>7a</ReturnReference>
        <Explanation>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 included on 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 the Treasurer and Secretary a year in advance for three year terms.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>11a</ReturnReference>
        <Explanation>Prior to filing the return with the IRS, it is reviewed by the organizations management and then reviewed by the Audit Committee. The Audit Committee includes members of the Board of Governors as well as members of the ABA who are not members of the Board. The Form 990 is emailed to all members of the ABA Board prior to filing the form with the IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>12c</ReturnReference>
        <Explanation>Each Board member received the Conflict of Interest C of I 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15a</ReturnReference>
        <Explanation>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. The ABA Board of Governors must approve the final compensation. This process occurs every year and was last performed in 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15b</ReturnReference>
        <Explanation>The Compensation Committee of the ABA Board reviews compensation information of comparable entities and performance of other officers and key employees. When other officer and key employee positions become vacant the compensation is reviewed by the 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 2011. The Association President and the President-Elect receive 100,000 and 50,000 respectively in compensation for their positions. There has been a long-standing practice and written agreement that the compensation for the President and President-Elect is paid directly to their respective law firms.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>The ABA constitution bylaws, the ABA business conduct standards, and the audited financial statements are available upon request or on the ABA website www.abanet.org</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VII</Identifier>
        <ReturnReference>1a</ReturnReference>
        <Explanation>All interested persons listed on Part VII of the 990 devote time to the American Bar Association Fund for Justice and Education, a related tax-exempt entity. The following interested persons devoted time to the James O. Broadhead Corporation, a related tax-exempt organization Wm T Robinson III, Laurel G Bellows, Honorable Cara Lee T Neville, Lucian T Pera, Jack Rives, Lawrence Gill and James Swanson. The following interested persons devoted time to the American Bar Foundation, a related tax-exempt organization Wm T Robinson III, Linda A Klein, Honorable Cara Lee T Neville and Lucian T Pera.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VII</Identifier>
        <Explanation>Though this return is reporting on fiscal year August 31, 2012 activities, the compensation reported is based on the Forms W-2 filed with the IRS for calendar year 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part XI</Identifier>
        <ReturnReference>5</ReturnReference>
        <Explanation>Other Changes in Net Assets or Fund Balances Investment Income 15,855,189 Pension Changes 26,498,761 Other Non-Operating Items 145,444 Net Assets Released from Restrictions 41,465 Realized Gain on Sale of Investment 8,885,982 Temporarily Restricted Gifts and Pledges 800 Temporarily Restricted Net Assets Released from Restrictions 11,680 Pension Plan Allocation 1,461,187</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part III Line 4a The ABA provides lawyers unparalleled oppportunities for professional growth and service through numerous groups dedicated to specific areas of law. The Association currently has 23 Sections, which range in size from about 3,600 members to more than 60,000 15 Divisions and 6 Forums. All of these groups draw their membership from lawyers or judges with common professional interests. Sections include the following legal areas Administrative Law and Regulatory Practice Antitrust Business Criminal Justice Dispute Resolution Environment, Energy and Resources Family Law General Practice Solo Small Firm Government and Public Sector Law Health Law Individual Rights and Responsibilities Intellectual Property International Law Labor and Employment Law Practice Management Legal Education Litigation Public Contract Law Public Utility, Communications and Transportation Law Form 990 Part III Line 4a Science and Technology Law Tort and Insurance Practice Tax and State and Local Government Law. Divisions include Young Lawyers, Judges and their Staff Senior Lawyers Law Students Public Education and Bar Services. The Division for Public Services has Committees that focus on the improvement of the electoral process, support for the Law Library of Congress, Bioethics, National Security, Mental and Physical Disability Law, and Environmental Law. The Public Service Division also focuses on a number of social problems with legal ramifications immigration, homelessness and poverty, and substance abuse. The Division for Public Education seeks to advance public understanding of the law and its role in society, with a special emphasis upon youth education. Form 990 Part III Line 4a Forums explore new areas of developing law, such as franchising, e-commerce, entertainment and sports law, 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, probono 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 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 the courts by improving the education and professionalism of the nations lawyers. Because 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 - 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 on 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 also are included on 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 the 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 reviewed by the Audit Committee. The Audit Committee includes members of the Board of Governors as well as members of the ABA who are not members of the Board. The Form 990 is emailed to all members of the ABA Board prior to filing the form with the IRS. Form 990 Part VI Section B Line 12c Each Board member received the Conflict of Interest C of I 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 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. The ABA Board of Governors must approve the final compensation. This process occurs every year and was last performed in 2011. Form 990 Part VI Section B Line 15b The Compensation Committee of the ABA Board reviews compensation information of comparable entities and performance of other officers and key employees. When other officer and key employee positions become vacant the compensation is reviewed by the 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 2011. The Association President and the President-Elect receive 100,000 and 50,000 respectively in compensation for their positions. There has been a long-standing practice and written agreement that the compensation for the President and President-Elect is paid directly to their respective law firms. Form 990 Part VI Section C Line 19 The ABA constitution 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 A Line 1a All interested persons listed on Part VII of the 990 devote time to the Am</Explanation>
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