Memphis Bar Association INC

Not tax-deductible

Memphis, TN501(c)(6)Since 1922EIN 62-0267185Revenue $696K in FY2025

On file with the IRSmemphisbar.org145 Court Ave, 38103-2292 · Memphis, TNTax-exempt since Jun 1950

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To promote the legal profession in Memphis and shelby couny tennessee.

28¢ of each $1 spent went to programs.
$114K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · 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
5 of 6
filings with a surplus
Average surplus $16K a year · 3% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
28%
of spending
Concern: 28% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$114K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$53K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$696K
-8% vs prior year
Spent
$681K
To programs
28%
Net assets
$228K
By yearFY2020–FY2025
Revenue
$696K
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$500K
FY2021$493K
FY2022$540K
FY2023$648K
FY2024$757K
FY2025$696K
Expenses
$681K
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$543K
FY2021$438K
FY2022$530K
FY2023$643K
FY2024$705K
FY2025$681K
Net assets
$228K
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$128K
FY2021$184K
FY2022$156K
FY2023$162K
FY2024$213K
FY2025$228K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1950.

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

Where the money goes

28 cents of each dollar spent went to programs.

Program services 28% · $194K Management & general 72% · $487K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

23 people listed on the 990; $114K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$114,409Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mary Ann Upchurch$114,409$108,268$99,423$90,884$86,350—
Maury Tower—————$91,867

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 15aNo

Programs and updates

Promotes the legal profession in Memphis and Shelby County, Tennessee.

Questions for Memphis Bar Association INC

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Provided by the organization

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3 programs · $143K · in their own filed words · FY2025
01

Special events for the advocacy of the profession and the benefit of the members.

$87Kprogram expense
02

Various practice area activities to support members in multiple practice areas of law.

$42Kprogram expense
03

Legal profession continuing education courses to attendees through sessions conducted.

$14Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$696K
Ln 12
Gifts and grantsLn 1h$428K
Fees for servicesLn 2g$229K
Other incomeLn 4–11$32K
Money outPt IX
$681K
Ln 25
Programscol B$194K
Managementcol C$487K
Owns and owesPt X
$228K
net assets · Ln 32
Cash and savingsLn 1–2$265K
Total assetsLn 16$282K
LiabilitiesLn 26$53K
PeoplePt VI, VII
23
listed · VII A
PaidVII A1
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$428K
Fees for servicesLn 2g$229K
Investment incomeLn 3$7K
Other incomeLn 4–11$32K
Total revenueLn 12$696K
Assets in detailPt X, end of year
CashLn 1$25K
SavingsLn 2$239K
Cash and savings togetherLn 1–2$265K
Land, buildings, equipmentLn 10c$17K
Total assetsLn 16$282K
LiabilitiesLn 26$53K
Net assetsLn 32$228K
OperationsPt I, VI
EmployeesI 55
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$259K$265K
Land, buildings, equipmentLn 10c$21K$17K
Total assetsLn 16$279K$282K
LiabilitiesLn 26$66K$53K
Net assetsLn 32$213K$228K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$114K$114K
Other salaries and wagesLn 7$134K$134K
Other employee benefitsLn 9$37K$37K
Payroll taxesLn 10$32K$32K
Management feesLn 11a$6K$6K
Accounting feesLn 11c$6K$6K
Office expensesLn 13$36K$36K
OccupancyLn 16$77K$77K
Conferences, conventions and meetingsLn 19$136K$136K
Depreciation, depletion and amortizationLn 22$5K$1K$4K
Other expenses (24a–d)Ln 24$87K$56K$30K
All other expensesLn 24e$13K$13K
Total functional expensesLn 25$681K$194K$487K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $696K$681K$15K$228K 990 PDF
FY2024 $757K$705K$52K$213K 990 PDF
FY2023 $648K$643K$6K$162K 990 PDF
FY2022 $540K$530K$10K$156K 990 PDF
FY2021 $493K$438K$55K$184K 990 PDF
FY2020 $500K$543K−$43K$128K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $696,094 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $308,944$428,101
I-9 Program service revenuePrior year $400,595$228,910
I-10 Investment incomePrior year $5,669$6,878
I-11 Other revenuePrior year $41,581$32,205
I-12 Total revenuePrior year $756,789$696,094
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $300,779$316,422
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $404,207$364,550
I-18 Total expensesPrior year $704,986$680,972
I-19 Revenue less expensesPrior year $51,803$15,122
Part VI · Governance 23 of 23 board members independent, 3 to look at
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $696,094 across 6 lines filed
VIII-1b Membership dues$302,398
VIII-1h Total contributions, gifts and grants$428,101
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $228,910$228,910
VIII-3 Investment incomeRelated to mission $6,878$6,878
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $24,924 · Unrelated business $7,281$32,205
VIII-12 Total revenueRelated to mission $260,712 · Unrelated business $7,281 · Excluded from tax $0$696,094
Part IX · Statement of functional expenses $680,972 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $114,409$114,409
IX-7 Other salaries and wagesManagement $133,543$133,543
IX-9 Other employee benefitsManagement $36,839$36,839
IX-10 Payroll taxesManagement $31,631$31,631
IX-11a Management feesManagement $5,727$5,727
IX-11c Accounting feesManagement $5,750$5,750
IX-13 Office expensesManagement $36,250$36,250
IX-16 OccupancyManagement $76,501$76,501
IX-19 Conferences, conventions and meetingsPrograms $135,901$135,901
IX-22 Depreciation, depletion and amortizationPrograms $1,393 · Management $3,504$4,897
IX-24 Other expenses (24a–d)Programs $56,372 · Management $30,323$86,695
IX-24e All other expensesManagement $12,829$12,829
IX-25 Total functional expensesPrograms $193,666 · Management $487,306 · Fundraising $0$680,972
Part X · Balance sheet $281,593 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $81,187$25,346
X-2 Savings and temporary cash investmentsStart of year $177,333$239,210
X-10c Land, buildings and equipment, netStart of year $20,661$17,037
X-16 Total assetsStart of year $279,181$281,593
X-17 Accounts payable and accrued expensesStart of year $9,244$3,352
X-19 Deferred revenueStart of year $56,615$49,797
X-26 Total liabilitiesStart of year $65,859$53,149
X-27 Net assets without donor restrictionsStart of year $213,322$228,444
X-32 Total net assets or fund balancesStart of year $213,322$228,444
X-33 Total liabilities and net assetsStart of year $279,181$281,593
Part XI · Reconciliation of net assets $228,444 net assets at year end
XI-1 Total revenue$696,094
XI-2 Total expenses$680,972
XI-3 Revenue less expenses$15,122
XI-4 Net assets at start of year$213,322
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$228,444

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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