Tennessee Bar Association

Not tax-deductible

Nashville, TN501(c)(6)EIN 62-0514943Revenue $4.7M in FY2025

On file with the IRStba.org3010 Poston Ave, 37203-1314 · Nashville, TNTax-exempt since Apr 1954

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Foster education, maintain legal profession honor & ethics & promote relationships with the public

81¢ of each $1 spent went to programs.
Run by 27 volunteers and 23 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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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
6 of 6
filings with a surplus
Average surplus $501K a year · 12% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$558K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3.2M
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
27
of 27 voting members
Looks good: 27 of 27 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.7M
+2% vs prior year
Spent
$4.1M
To programs
81%
Net assets
$8.3M
By yearFY2020–FY2025
Revenue
$4.7M
FY2025▲ +2%
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Revenue by fiscal year
FY2020$3.5M
FY2021$3.6M
FY2022$4.6M
FY2023$4.5M
FY2024$4.6M
FY2025$4.7M
Expenses
$4.1M
FY2025▼ -1%
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Expenses by fiscal year
FY2020$3.1M
FY2021$3.0M
FY2022$3.8M
FY2023$4.2M
FY2024$4.2M
FY2025$4.1M
Net assets
$8.3M
FY2025▲ +10%
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Net assets by fiscal year
FY2020$5.4M
FY2021$6.5M
FY2022$6.6M
FY2023$7.0M
FY2024$7.6M
FY2025$8.3M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1954.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $3.3M Management & general 19% · $805K

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

31 people listed on the 990; $558K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$242,358Pt VII · Sec A
Director of Finance
$108,316Pt VII · Sec A
Director of Membership
$107,074Pt VII · Sec A
Director of Education & Professional Development
$100,589Pt VII · Sec A
President Elect
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
Young Lawyers Division President
$0Pt VII · Sec A
Speaker of House of Delegates
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sheree Wright$242,358$110,020————
Joycelyn a Stevenson——$235,494$205,147$186,625$190,191
Barry Kolar—$178,678$151,250$135,767$107,114$126,191
Derrick Dishner$108,316$102,514$94,261———
Mindy Thomas$107,074—————
Jennifer Vossler$100,589—————

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

Promotes legal ethics and public relations through educational initiatives.

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Provided by the organization

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3 programs · $2.4M · in their own filed words · FY2024
01

The bar services division encompasses general operations of the bar and other items not categorically separated into another division. Generally includes workshops and governance meetings.

$1.6Mprogram expense
02

The member services division represents services that are provided as part of membership which may include legal research access, and discounted services, as well as membership development.

$418Kprogram expense
03

The communications division incorporates connections with members in print, online section newsletters or daily email updates to inform of current events, relevant articles and changes in legislation that impact the legal profession.

$411Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$4.7M
Ln 12
Fees for servicesLn 2g$3.5M
Other incomeLn 4–11$841K
Investment incomeLn 3$361K
Money outPt IX
$4.1M
Ln 25
Programscol B$3.3M
Managementcol C$805K
Owns and owesPt X
$8.3M
net assets · Ln 32
Cash and savingsLn 1–2$3.0M
Total assetsLn 16$11.5M
LiabilitiesLn 26$3.2M
PeoplePt VI, VII
31
listed · VII A
PaidVII A4
Voting boardVI 1a27
IndependentVI 1b27
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.5M
Investment incomeLn 3$361K
Other incomeLn 4–11$841K
Gains on assetsLn 7$101K
Total revenueLn 12$4.7M
Assets in detailPt X, end of year
SavingsLn 2$3.0M
Cash and savings togetherLn 1–2$3.0M
InvestmentsLn 11–13$4.2M
Land, buildings, equipmentLn 10c$33K
Other assetsLn 15$86K
Total assetsLn 16$11.5M
LiabilitiesLn 26$3.2M
Net assetsLn 32$8.3M
OperationsPt I, VI
EmployeesI 523
VolunteersI 627
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$4.1M$3.0M
InvestmentsLn 11–13$3.6M$4.2M
Land, buildings, equipmentLn 10c$35K$33K
Total assetsLn 16$10.8M$11.5M
LiabilitiesLn 26$3.3M$3.2M
Net assetsLn 32$7.6M$8.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$411K$228K$183K
Other salaries and wagesLn 7$1.5M$1.4M$104K
Pension plan contributionsLn 8$103K$99K$5K
Other employee benefitsLn 9$26K$32K−$6K
Payroll taxesLn 10$134K$115K$19K
Legal feesLn 11b$16K$16K
Accounting feesLn 11c$22K$22K
Investment management feesLn 11f$25K$25K
Other fees for servicesLn 11g$251K$247K$4K
Office expensesLn 13$106K$100K$6K
Information technologyLn 14$100K$100K
OccupancyLn 16$131K$131K
TravelLn 17$230K$230K
Conferences, conventions and meetingsLn 19$230K$230K
Depreciation, depletion and amortizationLn 22$25K$25K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$757K$503K$254K
All other expensesLn 24e$22K$22K
Total functional expensesLn 25$4.1M$3.3M$805K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $4.7M$4.1M$544K$8.3M 990 PDF
FY2024 $4.6M$4.2M$379K$7.6M 990 PDF
FY2023 $4.5M$4.2M$279K$7.0M 990 PDF
FY2022 $4.6M$3.8M$817K$6.6M 990 PDF
FY2021 $3.6M$3.0M$570K$6.5M 990 PDF
FY2020 $3.5M$3.1M$420K$5.4M 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 $4,679,428 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $3,243,556$3,477,289
I-10 Investment incomePrior year $288,880$360,906
I-11 Other revenuePrior year $1,043,260$841,233
I-12 Total revenuePrior year $4,575,696$4,679,428
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 $2,123,690$2,202,030
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,073,285$1,933,281
I-18 Total expensesPrior year $4,196,975$4,135,311
I-19 Revenue less expensesPrior year $378,721$544,117
Part VI · Governance 27 of 27 board members independent, no flags
VI-1a Voting members of the governing body27
VI-1b Independent voting members27
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 $4,679,428 across 6 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,368,899 · Unrelated business $108,390$3,477,289
VIII-3 Investment incomeExcluded from tax $259,482$259,482
VIII-5 RoyaltiesRelated to mission $96,966$96,966
VIII-7 Net gain or loss on sales of assetsExcluded from tax $101,424$101,424
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $744,267$744,267
VIII-12 Total revenueRelated to mission $4,210,132 · Unrelated business $108,390 · Excluded from tax $360,906$4,679,428
Part IX · Statement of functional expenses $4,135,311 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $228,138 · Management $182,849$410,987
IX-7 Other salaries and wagesPrograms $1,423,885 · Management $103,618$1,527,503
IX-8 Pension plan contributionsPrograms $98,727 · Management $4,712$103,439
IX-9 Other employee benefitsPrograms $32,355 · Management −$6,397$25,958
IX-10 Payroll taxesPrograms $115,420 · Management $18,723$134,143
IX-11b Legal feesManagement $16,115$16,115
IX-11c Accounting feesManagement $21,914$21,914
IX-11f Investment management feesManagement $24,778$24,778
IX-11g Other fees for servicesPrograms $246,788 · Management $3,716$250,504
IX-13 Office expensesPrograms $100,061 · Management $6,200$106,261
IX-14 Information technologyPrograms $100,000$100,000
IX-16 OccupancyManagement $131,247$131,247
IX-17 TravelPrograms $230,435$230,435
IX-19 Conferences, conventions and meetingsPrograms $229,814$229,814
IX-22 Depreciation, depletion and amortizationManagement $25,464$25,464
IX-23 InsuranceManagement $17,965$17,965
IX-24 Other expenses (24a–d)Programs $502,885 · Management $253,682$756,567
IX-24e All other expensesPrograms $22,217$22,217
IX-25 Total functional expensesPrograms $3,330,725 · Management $804,586 · Fundraising $0$4,135,311
Part X · Balance sheet $11,542,327 assets, 15 lines filed
Asset lines not itemized here account for $4,193,228; see the IRS return.
X-2 Savings and temporary cash investmentsStart of year $4,146,010$2,967,908
X-4 Accounts receivableStart of year $9,546$1,000
X-9 Prepaid expenses and deferred chargesStart of year $84,454$51,787
X-10c Land, buildings and equipment, netStart of year $34,608$33,374
X-11 Publicly traded securitiesStart of year $3,429,197$4,006,257
X-12 Other securitiesStart of year $184,316$202,559
X-15 Other assetsStart of year $212,431$86,214
X-16 Total assetsStart of year $10,842,923$11,542,327
X-17 Accounts payable and accrued expensesStart of year $451,439$485,623
X-19 Deferred revenueStart of year $2,432,613$2,440,298
X-25 Other liabilitiesStart of year $398,624$290,552
X-26 Total liabilitiesStart of year $3,282,676$3,216,473
X-27 Net assets without donor restrictionsStart of year $7,560,247$8,325,854
X-32 Total net assets or fund balancesStart of year $7,560,247$8,325,854
X-33 Total liabilities and net assetsStart of year $10,842,923$11,542,327
Part XI · Reconciliation of net assets $8,325,854 net assets at year end
XI-1 Total revenue$4,679,428
XI-2 Total expenses$4,135,311
XI-3 Revenue less expenses$544,117
XI-4 Net assets at start of year$7,560,247
XI-5 Net unrealized gains (losses) on investments$221,490
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,325,854

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

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