SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
American Bar Association
 
Employer identification number

36-0723150
Return Reference Explanation
Form 990, Part III, Line 4a The ABA provides lawyers unparalleled opportunities for professional growth and service through numerous groups dedicated to specific areas of law. The Association currently has 21 Sections, which range in size from about 3,600 members to more than 53,000 7 divisions and 6 forums. All of these groups draw their membership from lawyers, judges, academics, law students and associate members with common interests. Sections include the following legal areas Administrative Law and Regulatory Practice Antitrust Law Business Law Criminal Justice Dispute Resolution Environment, Energy and Resources Family Law Health Law Civil rights and Social Justice Intellectual Property Law International Law Labor and Employment Law Legal Education Litigation Public Contract Law Public Utility, Communications and Transportation Law Real Property, Trust and Estate Law Science and Technology Law State and Local Government Law Taxation Tort, Trial and Insurance Practice.
Form 990, Part III, Line 4a Divisions include Government and Public Sector Lawyers Judicial Law Practice Law Student Senior Lawyers Solo, Small Firm and General Practice Young Lawyers. Forums explore new areas of developing law such as Affordable Housing and Community Development Law, Air and Space Law, Communications Law, Construction Law, Entertainment Law, Franchising and Sports Industries Law. Sections, Divisions and Forums within the ABA provide members myriad opportunities for professional development, leadership development, networking, pro bono 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 4b By ensuring the continuing education and professional development of the nations lawyers, the ABA contributes to a strong system of justice and professionalism, as well as the protection of clients, the public, and the courts.
Form 990, Part III, Line 4c The ABA also publishes both print and electronic versions of the ABA Journal, which is provided free to approximately 400,000 members, as well as to numerous libraries interested in legal topics. The ABA also published more than 250 books and eBooks that were sold or distributed to more than 85,000 customers. 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 courts by improving the education and professionalism of the nations lawyers. Because the 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. 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 eligible judicial conferences elect section/division delegates. Each section has a minimum of two delegates, with additional delegates dependent upon the number of members in each section. The U.S. Virgin Islands Bar Association, Guam, the Commonwealth of the Northern Mariana Islands and American Somoa elect a 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, one law student member-at-large, one young lawyer member-at-large, and four Goal III members-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 Board of Governors, and every third year the Treasurer-Elect and Secretary-Elect also are included in 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 a Treasurer and Secretary a year in advance for three year terms.
Form 990, Part VI, Section B, Line 11b Prior to filing the return with the IRS, it is reviewed by the organizations management and subject to review by the Audit Committee. The final Form 990 is shared on a secure website with all members of the Board prior to filing the return with the IRS, sufficiently in advance of the due date to allow Board members the opportunity to raise questions or concerns, if any.
Form 990, Part VI, Section B, Line 12c Each Board member received the Conflict of Interest COI 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 VII, Section D, Line 1 Though this return is reporting on fiscal year August 31, 2015 activities, the compensation reported is based on the Forms W-2 filed with the IRS for calendar year 2014.
Form 990, Part XI, Line 9 Interfund Transfers 9,125,781, Investment Income 16,937,075, Pension Changes 13,731,185, Other Non-Operating 4,105,796, Realized Gain on Sale of Investment 6,608,829, Pension Plan Allocation 1,541,782.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

Additional Data


Software ID: 14000292
Software Version: 14.4.1.0