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International Bar Association

Not tax-deductible

Washington, DC501(c)(6)Since 2007Community Development EIN 13-1660722Revenue $31.6M in FY2024Latest return filed Nov 12, 2025

On file with the IRSibanet.org1667 K St Nw Ste 1230, 20006-1644 · Washington, DCTax-exempt since Jun 2008

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To promote an exchange of information between legal associations worldwide, to support the independence of the judiciary and the right of lawyers to practice and to support human rights for lawyers worldwide.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 254 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $447K a year · 2% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$2.1M
to officers and key staff · 7% of spending
Top officer’s pay higher than 91% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5.6M
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
153
of 153 voting members
Looks good: 153 of 153 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$31.6M
-7% vs prior year
Spent
$31.9M
Net assets
$43.8M
By yearFY2020–FY2024
Revenue
$31.6M
FY2024▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$9.6M
FY2021$7.8M
FY2022$29.2M
FY2023$34.1M
FY2024$31.6M
Expenses
$31.9M
FY2024▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$13.3M
FY2021$11.4M
FY2022$26.6M
FY2023$31.1M
FY2024$31.9M
Net assets
$43.8M
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$42.5M
FY2021$40.2M
FY2022$36.5M
FY2023$42.7M
FY2024$43.8M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

160 people listed on the 990; $2.1M paid to officers and key staff.

Part VII, Section A · reportable compensation
Mark Ellis
Chief Executive Officer
$759,583Pt VII · Sec A
Tim Hughes
Dep. Chief Exe. Officer
$441,323Pt VII · Sec A
Michael Maya
Director - North America
$240,473Pt VII · Sec A
Lucie Risley
Director - Finance
$186,172Pt VII · Sec A
Helena Kennedy
Hri Director
$182,487Pt VII · Sec A
Joe Bell
Operations Director
$167,263Pt VII · Sec A
$163,467Pt VII · Sec A
Daniel Del Rio
Lpd Vice Chair
$0Pt VII · Sec A

Mark Ellis’s $760K as Chief Executive Officer is at the 91st percentile of top reported officer pay among 572 $10–100M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mark Ellis$759,583$729,829$743,188$712,766$583,072
Tim Hughes$441,323$401,278$404,725$372,009$322,043
Michael Maya$240,473$240,077$240,844$218,212$229,804
Lucie Risley$186,172$171,023———
Helena Kennedy$182,487$166,891$182,330$154,236$138,840
Joe Bell$167,263$153,868$175,534$152,295$134,981
Carrie Bowker$163,467————
Julie Elliott——$148,336——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See International Bar Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Connects legal groups globally to champion judicial independence and lawyers' rights.

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3 programs · in their own filed words · FY2024
01

Cost of Publications

A significant benefit of membership is access to the quality publications produced by the association. Iba global insight (igi) (formerly international bar news - ibn) is the iba's flagship magazine.

Pt IX · col B
02

Annual Conference Mexico City

This is the flagship conference of the iba and is the largest gathering of the international legal community in the world. A meeting place of more than 4,283 lawyers and others from the legal profession across the globe engaged in 220 working sessions covering all areas of practice relevant to international legal PRACTITIONERS.REVENUE -…

Pt IX · col B
03

Iba Administrative Office in London

The london office undertakes most of the support work for iba activities aside from the regional offices and is where 85 of the staff are BASED.REVENUE - $0EXPENSES - $10,718,824

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$31.6M
Ln 12
Fees for servicesLn 2g$30.6M
Investment incomeLn 3$502K
Gifts and grantsLn 1h$456K
Money outPt IX
$31.9M
Ln 25
Owns and owesPt X
$43.8M
net assets · Ln 32
Cash and savingsLn 1–2$24.4M
Total assetsLn 16$49.4M
LiabilitiesLn 26$5.6M
PeoplePt VI, VII
160
listed · VII A
PaidVII A7
Voting boardVI 1a153
IndependentVI 1b153
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$456K
Fees for servicesLn 2g$30.6M
Investment incomeLn 3$502K
Other incomeLn 4–11$40K
Gains on assetsLn 7$42K
Total revenueLn 12$31.6M
Assets in detailPt X, end of year
SavingsLn 2$24.4M
Cash and savings togetherLn 1–2$24.4M
InvestmentsLn 11–13$19.0M
Land, buildings, equipmentLn 10c$136K
Total assetsLn 16$49.4M
LiabilitiesLn 26$5.6M
Net assetsLn 32$43.8M
OperationsPt I, VI
EmployeesI 52
VolunteersI 6254
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$982K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$26.7M$24.4M
InvestmentsLn 11–13$17.2M$19.0M
Land, buildings, equipmentLn 10c$134K$136K
Total assetsLn 16$50.7M$49.4M
LiabilitiesLn 26$8.0M$5.6M
Net assetsLn 32$42.7M$43.8M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$982K
Pay of current officers, directors and key staffLn 5$1.2M
Other salaries and wagesLn 7$6.5M
Pension plan contributionsLn 8$740K
Payroll taxesLn 10$61K
Legal feesLn 11b$58K
Accounting feesLn 11c$288K
Advertising and promotionLn 12$461K
Office expensesLn 13$953K
Information technologyLn 14$1.4M
OccupancyLn 16$561K
TravelLn 17$453K
Conferences, conventions and meetingsLn 19$14.3M
Depreciation, depletion and amortizationLn 22$705K
Other expenses (24a–d)Ln 24$3.1M
All other expensesLn 24e$166K
Total functional expensesLn 25$31.9M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 12, 2025 $31.6M$31.9M−$368K$43.8M 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $34.1M$31.1M$3.0M$42.7M 990 PDF
FY2022Filed with the IRS Nov 13, 2023 $29.2M$26.6M$2.5M$36.5M 990 PDF
FY2021Filed with the IRS Oct 24, 2022 $7.8M$11.4M−$3.6M$40.2M 990 PDF
FY2020Filed with the IRS Nov 1, 2021 $9.6M$13.3M−$3.7M$42.5M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $31,551,070 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $998,342$456,237
I-9 Program service revenuePrior year $33,249,036$30,552,176
I-10 Investment incomePrior year −$178,538$502,214
I-11 Other revenuePrior year $25,228$40,443
I-12 Total revenuePrior year $34,094,068$31,551,070
I-13 Grants and similar amounts paidPrior year $766,434$981,767
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $7,674,431$8,532,880
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $22,692,104$22,404,136
I-18 Total expensesPrior year $31,132,969$31,918,783
I-19 Revenue less expensesPrior year $2,961,099−$367,713
Part VI · Governance 153 of 153 board members independent, 1 to look at
VI-1a Voting members of the governing body153
VI-1b Independent voting members153
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $31,551,070 across 7 lines filed
VIII-1f All other contributions, gifts and grants$456,237
VIII-1h Total contributions, gifts and grants$456,237
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $30,552,176$30,552,176
VIII-3 Investment incomeExcluded from tax $460,082$460,082
VIII-7 Net gain or loss on sales of assetsExcluded from tax $42,132$42,132
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $40,443$40,443
VIII-12 Total revenueRelated to mission $30,592,619 · Unrelated business $0 · Excluded from tax $502,214$31,551,070
Part IX · Statement of functional expenses $31,918,783 across 16 lines filed
IX-3 Grants and assistance to foreign recipients$981,767
IX-5 Pay of current officers, directors and key staff$1,200,906
IX-7 Other salaries and wages$6,530,969
IX-8 Pension plan contributions$739,666
IX-10 Payroll taxes$61,339
IX-11b Legal fees$58,190
IX-11c Accounting fees$288,363
IX-12 Advertising and promotion$461,285
IX-13 Office expenses$952,913
IX-14 Information technology$1,356,257
IX-16 Occupancy$561,451
IX-17 Travel$453,405
IX-19 Conferences, conventions and meetings$14,347,981
IX-22 Depreciation, depletion and amortization$704,881
IX-24 Other expenses (24a–d)$3,053,744
IX-24e All other expenses$165,666
IX-25 Total functional expenses$31,918,783
Part X · Balance sheet $49,424,766 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $26,674,271$24,427,431
X-4 Accounts receivableStart of year $2,998,854$2,408,543
X-9 Prepaid expenses and deferred chargesStart of year $1,835,387$1,506,590
X-10c Land, buildings and equipment, netStart of year $133,669$136,218
X-11 Publicly traded securitiesStart of year $17,194,410$19,037,293
X-14 Intangible assetsStart of year $1,823,663$1,908,691
X-16 Total assetsStart of year $50,660,254$49,424,766
X-17 Accounts payable and accrued expensesStart of year $5,971,474$2,753,352
X-19 Deferred revenueStart of year $1,994,947$2,887,813
X-26 Total liabilitiesStart of year $7,966,421$5,641,165
X-32 Total net assets or fund balancesStart of year $42,693,833$43,783,601
X-33 Total liabilities and net assetsStart of year $50,660,254$49,424,766
Part XI · Reconciliation of net assets $43,783,601 net assets at year end
XI-1 Total revenue$31,551,070
XI-2 Total expenses$31,918,783
XI-3 Revenue less expenses−$367,713
XI-4 Net assets at start of year$42,693,833
XI-5 Net unrealized gains (losses) on investments$2,171,682
XI-9 Other changes in net assets−$714,201
XI-10 Net assets at end of year$43,783,601

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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