American Bar Association FY2021 filing

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To serve equally the members of the legal profession and the public by defending liberty and delivering justice as the national representative of the legal profession and to promote public good.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$5.1M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $6.6M a year · 6% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$5.1M
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $290.8M in investments, Pt X · Ln 11–13
Fine: 0.7 months of spending in cash, plus $290.8M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
14
named funders · $11.2M
Looks good: 14 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$124.5M
40% of total assets
Looks good: liabilities are 40% of assets; 50% or less.
Pt X · Ln 26
Independent board members
39
of 42 voting members
Looks good: 39 of 42 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$86.6M
-12% vs prior year
Spent
$96.1M
Net assets
$189.7M
By yearFY2020–FY2025
Revenue
$86.6M
FY2021▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$98.2M
FY2021$86.6M
FY2022$98.4M
FY2023$108.0M
FY2024$119.1M
FY2025$166.2M
Expenses
$96.1M
FY2021▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2020$112.7M
FY2021$96.1M
FY2022$114.1M
FY2023$118.3M
FY2024$136.2M
FY2025$138.6M
Net assets
$189.7M
FY2021▲ +44%
Tap a bar for its year
Net assets by fiscal year
FY2020$131.8M
FY2021$189.7M
FY2022$134.3M
FY2023$132.9M
FY2024$143.0M
FY2025$148.5M

From the FY2021 Form 990 (year ending August 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1994.

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

Who runs it and what they're paid

59 people listed on the 990; $5.1M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director and Chief Operating Officer
$1,139,931Pt VII · Sec A
SR. Assoc. Executive Director and CFO
$416,794Pt VII · Sec A
SR. Assoc. Exec Director and General Counsel
$355,525Pt VII · Sec A
Deputy Executive Director
$332,050Pt VII · Sec A
Assoc. Exec Director-Meeting Travel
$329,599Pt VII · Sec A
SR. Associate Executive Director-Gao
$324,719Pt VII · Sec A
Managing Director-Legal Education
$307,029Pt VII · Sec A
Chief Marketing Officer
$290,581Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jack L Rives—$1,000,477$1,374,690$993,627$1,139,931$1,209,697
Alpha M Brady$774,253$557,881$378,611———
William K Phelan$385,545$471,307$441,744$418,372$416,794$425,822
James Dimos————$332,050$426,388
Holly O Cook$417,550$405,643$381,986———
Ken Zinn$295,186$373,709$349,105$331,040$290,581—
Amy B Eggert$362,639$325,308$303,074———
Barry Currier————$268,126$360,511

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.

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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

Supports the legal profession and the public by providing professional development for lawyers, defending liberty, and promoting justice and the public good nationwide.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

The ABA provides lawyers unparalleled opportunities for professional growth and service through numerous groups dedicated to specific areas of law. The Association currently has 22 Sections, which range in size from about 1,500 members to more than 30,000 7 divisions and 6 forums.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 14 funders →
Grants paid · 226 grants · $7.1M · 2019–2024
Unitemized GrantFY2024$72,350
University of South CarolinaFY2024$60,000
Wisconsin Dept of JusticeFY2024$6,000
West Virginia Ag's OfficeFY2024$6,000
Washington State AgFY2024$6,000
State of Wyoming Ofc of AgFY2024$6,000
State of Vermont-Ofce of Attorney GenlFY2024$6,000
State of South DakotaFY2024$6,000
State of Rhode IslandFY2024$6,000
State of New Jersey Ofc of AgFY2024$6,000
State of Nevada Office of AgFY2024$6,000
State of MinnesotaFY2024$6,000
State of Maryland Ofc of AgFY2024$6,000
State of Kansas Atty GeneralFY2024$6,000
State of Indiana Office of AgFY2024$6,000
State of Hi Dept Commerce & Consumer AffFY2024$6,000
State of DelawareFY2024$6,000
State of Arkansas Ofc of AgFY2024$6,000
See all 226 grants →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$86.6M
Ln 12
Fees for servicesLn 2g$64.5M
Other incomeLn 4–11$10.0M
Investment incomeLn 3$7.9M
Money outPt IX
$96.1M
Ln 25
Owns and owesPt X
$189.7M
net assets · Ln 32
Cash and savingsLn 1–2$5.7M
Total assetsLn 16$314.2M
LiabilitiesLn 26$124.5M
PeoplePt VI, VII
59
listed · VII A
PaidVII A16
Voting boardVI 1a42
IndependentVI 1b39
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.1M
Fees for servicesLn 2g$64.5M
Investment incomeLn 3$7.9M
Other incomeLn 4–11$10.0M
Gains on assetsLn 7$6.9M
Total revenueLn 12$86.6M
Assets in detailPt X, end of year
CashLn 1$5.7M
SavingsLn 2$40K
Cash and savings togetherLn 1–2$5.7M
InvestmentsLn 11–13$290.8M
Land, buildings, equipmentLn 10c$8.7M
Other assetsLn 15$326K
Total assetsLn 16$314.2M
LiabilitiesLn 26$124.5M
Net assetsLn 32$189.7M
OperationsPt I, VI
EmployeesI 5472
VolunteersI 66,000
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$6.4M$5.7M
InvestmentsLn 11–13$254.7M$290.8M
Land, buildings, equipmentLn 10c$10.5M$8.7M
Total assetsLn 16$280.6M$314.2M
LiabilitiesLn 26$148.8M$124.5M
Net assetsLn 32$131.8M$189.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2.3M
Grants to domestic individualsLn 2$58K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$5.2M
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$43.3M
Pension plan contributionsLn 8$6.5M
Other employee benefitsLn 9$2.6M
Payroll taxesLn 10$3.1M
Management feesLn 11a$26K
Legal feesLn 11b$189K
Accounting feesLn 11c$169K
Lobbying feesLn 11d$1.1M
Investment management feesLn 11f$1.2M
Other fees for servicesLn 11g$1.4M
Advertising and promotionLn 12$7.0M
Office expensesLn 13$3.4M
Information technologyLn 14$2.7M
RoyaltiesLn 15$472K
OccupancyLn 16$7.7M
TravelLn 17$180K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$3.4M
InterestLn 20$1.4M
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2.3M
InsuranceLn 23$464K
Other expenses (24a–d)Ln 24$66K
All other expensesLn 24e$0
Total functional expensesLn 25$96.1M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $166.2M$138.6M$27.6M$148.5M 990 PDF
FY2024 $119.1M$136.2M−$17.1M$143.0M 990 PDF
FY2023 $108.0M$118.3M−$10.3M$132.9M 990 PDF
FY2022 $98.4M$114.1M−$15.8M$134.3M 990 PDF
FY2021 Viewing $86.6M$96.1M−$9.5M$189.7M 990 PDF
FY2020 $98.2M$112.7M−$14.5M$131.8M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $86,583,132 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,882,682$4,094,052
I-9 Program service revenuePrior year $76,511,930$64,543,868
I-10 Investment incomePrior year $7,043,783$7,897,601
I-11 Other revenuePrior year $8,714,333$10,047,611
I-12 Total revenuePrior year $98,152,728$86,583,132
I-13 Grants and similar amounts paidPrior year $2,619,734$2,381,323
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $62,998,702$60,658,704
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $47,033,469$33,012,757
I-18 Total expensesPrior year $112,651,905$96,052,784
I-19 Revenue less expensesPrior year −$14,499,177−$9,469,652
Part VI · Governance 39 of 42 board members independent, no flags
VI-1a Voting members of the governing body42
VI-1b Independent voting members39
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $86,583,132 across 9 lines filed
Lines not itemized here account for $920,922 of total revenue; see the IRS return.
VIII-1d Related organizations$20,000
VIII-1f All other contributions, gifts and grants$4,074,052
VIII-1h Total contributions, gifts and grants$4,094,052
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $61,880,676 · Unrelated business $1,742,270$63,622,946
VIII-3 Investment incomeExcluded from tax $996,612$996,612
VIII-5 RoyaltiesExcluded from tax $8,822,427$8,822,427
VIII-7 Net gain or loss on sales of assetsExcluded from tax $6,900,989$6,900,989
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $953,315 · Excluded from tax $271,869$1,225,184
VIII-12 Total revenueRelated to mission $62,801,598 · Unrelated business $2,695,585 · Excluded from tax $16,991,897$86,583,132
Part IX · Statement of functional expenses $96,052,784 across 30 lines filed
IX-1 Grants to domestic organizations$2,323,123
IX-2 Grants to domestic individuals$58,200
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$5,163,107
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$43,305,809
IX-8 Pension plan contributions$6,460,816
IX-9 Other employee benefits$2,579,829
IX-10 Payroll taxes$3,149,143
IX-11a Management fees$26,364
IX-11b Legal fees$188,972
IX-11c Accounting fees$169,041
IX-11d Lobbying fees$1,088,367
IX-11f Investment management fees$1,154,703
IX-11g Other fees for services$1,395,205
IX-12 Advertising and promotion$6,961,090
IX-13 Office expenses$3,389,295
IX-14 Information technology$2,673,331
IX-15 Royalties$472,474
IX-16 Occupancy$7,710,679
IX-17 Travel$179,552
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$3,435,603
IX-20 Interest$1,385,831
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$2,252,391
IX-23 Insurance$464,324
IX-24 Other expenses (24a–d)$65,535
IX-24e All other expenses$0
IX-25 Total functional expenses$96,052,784
Part X · Balance sheet $314,216,963 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $6,380,925$5,682,422
X-2 Savings and temporary cash investmentsStart of year $39,942$39,960
X-4 Accounts receivableStart of year $3,880,035$4,683,673
X-8 Inventories for sale or useStart of year $2,268,823$1,498,808
X-9 Prepaid expenses and deferred chargesStart of year $2,444,758$2,495,970
X-10c Land, buildings and equipment, netStart of year $10,494,007$8,662,539
X-11 Publicly traded securitiesStart of year $254,727,364$290,827,222
X-15 Other assetsStart of year $321,645$326,369
X-16 Total assetsStart of year $280,557,499$314,216,963
X-17 Accounts payable and accrued expensesStart of year $19,025,010$18,761,260
X-19 Deferred revenueStart of year $30,670,255$31,024,250
X-24 Unsecured notes and loans payableStart of year $47,600,000$37,900,000
X-25 Other liabilitiesStart of year $51,467,834$36,808,740
X-26 Total liabilitiesStart of year $148,763,099$124,494,250
X-27 Net assets without donor restrictionsStart of year $131,794,400$189,722,713
X-32 Total net assets or fund balancesStart of year $131,794,400$189,722,713
X-33 Total liabilities and net assetsStart of year $280,557,499$314,216,963
Part XI · Reconciliation of net assets $189,722,713 net assets at year end
XI-1 Total revenue$86,583,132
XI-2 Total expenses$96,052,784
XI-3 Revenue less expenses−$9,469,652
XI-4 Net assets at start of year$131,794,400
XI-5 Net unrealized gains (losses) on investments$46,337,757
XI-9 Other changes in net assets$21,060,208
XI-10 Net assets at end of year$189,722,713

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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