TY 2021 Form 990

- TIN:

Form990

Department of the TreasuryInternal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

A For the 2021 calendar year, or tax year beginning 01-01-2021 , and ending 12-31-2021

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

CName of organization
INTERNATIONAL BAR ASSOCIATION

Doing business as
IBA

Number and street (or P.O. box if mail is not delivered to street address)
5 CHANCERY LANE

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
LONDON ENGLANDWC2A 1LG
United Kingdom (England, Northern Ireland, Scotland, and Wales)

D Employer identification number

13-1660722

E Telephone number

G Gross receipts $ 8,066,512

F Name and address of principal officer:
MARK ELLIS
5 CHANCERY LANE
LONDON ENGLAND WC2A 1LG
UK

Tax-exempt status: 501(c)(3) 501(c) ( 6 ) LeftBullet

(insert no.) 4947(a)(1) or 527

Website:

WWW.IBANET.ORG

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number MediumBullet

K Form of organization: Corporation Trust Association Other MediumBullet

L Year of formation: 2007

M State of legal domicile: NY

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: 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.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	156
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	156
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	2
6	Total number of volunteers (estimate if necessary) .............	6	254
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,128,299	897,327
9	Program service revenue (Part VIII, line 2g) .........	7,907,825	7,067,083
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	207,288	-263,622
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	320,554	101,618
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	9,563,966	7,802,406
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	115,569	210,490
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	6,349,803	5,997,849
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	6,819,771	5,235,243
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	13,285,143	11,443,582
19	Revenue less expenses. Subtract line 18 from line 12.......	-3,721,177	-3,641,176
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	46,797,786	43,685,100
21	Total liabilities (Part X, line 26).............	4,331,891	3,492,241
22	Net assets or fund balances. Subtract line 21 from line 20.....	42,465,895	40,192,859

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name MediumBullet

Firm's EIN MediumBullet

Firm's address MediumBullet

Phone no.

May the IRS discuss this return with the preparer shown above? (see instructions) ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2021)

Form 990 (2021)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Briefly describe the organization’s mission: TO SUPPLY A PROGRAM OF CONFERENCES/SEMINARS TO ITS MEMBERS PROVIDING SIGNIFICANT EDUCATIONAL CONTENT AND NETWORKING OPPORTUNITY TOGETHER WITH PUBLICATIONS WITH A MATERIAL EDUCATIONAL CONTENT.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ..................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ........................... Yes No

If "Yes," describe these changes on Schedule O.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	THERE WAS NO ANNUAL CONFERENCE IN 2021.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	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 86 OF THE STAFF ARE BASED.REVENUE - $0EXPENSES - $8,097,265

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	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. PUBLISHED SIX TIMES A YEAR AND DISTRIBUTED TO ALL MEMBERS OF THE IBA, IGI CONTAINS ARTICLES COVERING TOPICAL LEGAL AND BUSINESS ISSUES, AS WELL AS HIGHLIGHTING IBA INITIATIVES AND ACTIVITIES.REVENUE - $104,451EXPENSES - $296,884

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

Form 990 (2021)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment

...

Yes

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Click to see attachment

.............

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III Click to see attachment

Yes

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Click to see attachment

.........................

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Click to see attachment

....

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III Click to see attachment

..............

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Click to see attachment

..............

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......

If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment

...................

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Click to see attachment

.......

11b

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Click to see attachment

.......

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Click to see attachment

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

11e

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X Click to see attachment

11f

12a

Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII Click to see attachment

......................

12a

Yes

Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment

12b

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E

14a

Did the organization maintain an office, employees, or agents outside of the United States? .....

14a

Yes

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment

14b

Yes

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV..... Click to see attachment

Yes

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....

Form 990 (2021)

Page 4

Part IV

Checklist of Required Schedules (continued)

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............

24c

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................

25b

Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?

If "Yes," complete

Schedule L, Part III.........................

Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................

28a

A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....

28b

A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............ Click to see attachment

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1......................... Click to see attachment

Yes

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...

35b

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Click to see attachment

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Yes

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Form 990 (2021)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions.

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..

Yes

If "Yes," enter the name of the foreign country: MediumBullet

UK , BR , JE , KS , IM , NL
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...

Yes

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................

If "Yes," did the organization notify the donor of the value of the goods or services provided? .....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........

Sponsoring organizations maintaining donor advised funds.

Did the sponsoring organization make any taxable distributions under section 4966?........

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If "Yes," enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.

Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.

Form 990 (2021)

Page 6

Part VI

Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year

156

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent

156

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Yes

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................

Yes

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .......................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

Yes

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

10b

Yes

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................

11a

Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the states with which a copy of this Form 990 is required to be filed MediumBullet

Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBullet

LUCIE RISLEY5 CHANCERY LANE LONDON ENGLAND, WC2A 1LGUK

Form 990 (2021)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the
organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) STERNFORD MOYO...................................................................... PRESIDENT	10.00 .................	X		X	0	0	0
(2) ALMUDENA ARPON DE MENDIVIL...................................................................... VICE-PRESIDENT	5.00 .................	X		X	0	0	0
(3) JAIME CAREY...................................................................... SECRETARY-GENERAL	5.00 .................	X		X	0	0	0
(4) CLAUDIO VISCO...................................................................... SECRETARY-GENERAL	5.00 .................	X		X	0	0	0
(5) DANIEL DEL RIO...................................................................... IBA & LPD TREASURER	2.00 .................	X		X	0	0	0
(6) PASCALE LAGESSE...................................................................... IBA & LPD ASSISTANT TREASURER	2.00 .................	X		X	0	0	0
(7) KIMITOSHI YABUKI...................................................................... BIC CHAIR	2.00 .................	X		X	0	0	0
(8) KEN MURPHY...................................................................... BIC VICE CHAIR	2.00 .................	X		X	0	0	0
(9) PETER BARTLETT...................................................................... LPD CHAIR	2.00 .................	X		X	0	0	0
(10) CAROLA VAN DEN BRUINHORST...................................................................... LPD VICE CHAIR	2.00 .................	X		X	0	0	0
(11) JORG MENZER...................................................................... SPPI CHAIR	1.00 .................	X		X	0	0	0
(12) MYRA GARRETT...................................................................... SPPI VICE CHAIR-TREASURER	1.00 .................	X		X	0	0	0
(13) HORACIO BERNARDES NETO...................................................................... PAST PRESIDENT	1.00 .................	X			0	0	0
(14) JON GROUF...................................................................... PAST CHAIR LPD	1.00 ................. 1.00	X			0	0	0
(15) SARAH HUTCHINSON...................................................................... PAST CHAIR SPPI	1.00 .................	X			0	0	0
(16) MARGERY NICOLL...................................................................... PAST CHAIR BIC	1.00 .................	X			0	0	0
(17) AFGHANISTAN INDEPENDENT BAR ASSOCIATI COUNCIL MEMBER	1.00 .................		X		0	0	0

Form 990 (2021)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)					(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) ANTIGUA AND BARBUDA BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(19) COLEGIO DE ABOGADOS DE LA CIUDAD DE B COUNCIL MEMBER	1.00 .......................	X				0	0	0
(20) COLEGIO PBLICO DE ABOGADOS DE LA CAP COUNCIL MEMBER	1.00 .......................	X				0	0	0
(21) LAW COUNCIL OF AUSTRALIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(22) AUSTRIAN BAR COUNCIL MEMBER	1.00 .......................	X				0	0	0
(23) BAHAMAS BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(24) NATIONAL BAR ASSOCIATION OF BANGLADES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(25) BARBADOS BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(26) NEDERLANDSE ORDE VAN ADVOCATEN BIJ DE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(27) ORDE VAN VLAAMSE BALIES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(28) ORDRE FRANCAIS DES AVOCATS DU BARREAU COUNCIL MEMBER	1.00 .......................	X				0	0	0
(29) BERMUDA BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(30) BAR ASSOCIATION OF THE REPUBLIC OF SR COUNCIL MEMBER	1.00 .......................	X				0	0	0
(31) THE LAW SOCIETY OF BOTSWANA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(32) ORDEM DOS ADVOGADOS DO BRASIL COUNCIL MEMBER	1.00 .......................	X				0	0	0
(33) THE SUPREME BAR COUNCIL OF BULGARIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(34) BAR ASSOCIATION OF THE KINGDOM OF CAM COUNCIL MEMBER	1.00 .......................	X				0	0	0
(35) CANADIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(36) FEDERATION OF LAW SOCIETIES OF CANADA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(37) ORDEM DOS ADVOGADOS DE CABO VERDE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(38) THE LAW SOCIETY OF JERSEY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(39) COLEGIO DE ABOGADOS DE CHILE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(40) ALL CHINA LAWYERS ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(41) CAMARA DE SERVICIOS LEGALES - ANDI COUNCIL MEMBER	1.00 .......................	X				0	0	0
(42) COLEGIO DE ABOGADOS DE COSTA RICA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(43) CROATIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(44) CYPRUS BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(45) CZECH BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(46) DANISH BAR AND LAW SOCIETY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(47) BAR COUNCIL OF ENGLAND AND WALES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(48) THE LAW SOCIETY OF ENGLAND AND WALES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(49) ESTONIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(50) ETHIOPIAN LAWYERS ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(51) FIJI LAW SOCIETY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(52) THE FINNISH BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(53) CONSEIL NATIONAL DES BARREAUX COUNCIL MEMBER	1.00 .......................	X				0	0	0
(54) ORDRE DES AVOCATS DE PARIS COUNCIL MEMBER	1.00 .......................	X				0	0	0
(55) GAMBIA BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(56) GEORGIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(57) DEUTSCHER ANWALTVEREIN COUNCIL MEMBER	1.00 .......................	X				0	0	0
(58) THE GERMAN FEDERAL BAR COUNCIL MEMBER	1.00 .......................	X				0	0	0
(59) GHANA BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(60) LAW COUNCIL OF GIBRALTAR COUNCIL MEMBER	1.00 .......................	X				0	0	0
(61) BAR ASSOCIATION OF THESSALONIKI COUNCIL MEMBER	1.00 .......................	X				0	0	0
(62) GUYANA BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(63) HONG KONG BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(64) LAW SOCIETY OF HONG KONG COUNCIL MEMBER	1.00 .......................	X				0	0	0
(65) BUDAPEST BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(66) HUNGARIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(67) ICELANDIC BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(68) THE BAR ASSOCIATION OF INDIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(69) THE BAR COUNCIL OF INDIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(70) INDONESIAN ADVOCATES ASSOCIATION (PER COUNCIL MEMBER	1.00 .......................	X				0	0	0
(71) IRANIAN CENTRAL BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(72) NATIONWIDE UNION OF IRANIAN BAR ASSOC COUNCIL MEMBER	1.00 .......................	X				0	0	0
(73) IRAQI BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(74) LAW SOCIETY OF IRELAND COUNCIL MEMBER	1.00 .......................	X				0	0	0
(75) THE BAR OF IRELAND COUNCIL MEMBER	1.00 .......................	X				0	0	0
(76) ISRAEL BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(77) CONSIGLIO ORDINE AVVOCATI DI ROMA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(78) LORDINE AVVOCATI DI MILANO COUNCIL MEMBER	1.00 .......................	X				0	0	0
(79) THE JAMAICAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(80) JAPAN FEDERATION OF BAR ASSOCIATIONS COUNCIL MEMBER	1.00 .......................	X				0	0	0
(81) THE JAPAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(82) JORDAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(83) KAZAKHSTAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(84) THE REPUBLICAN COLLEGIUM OF ADVOCATES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(85) LAW SOCIETY OF KENYA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(86) KOSOVA CHAMBER OF ADVOCATES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(87) KUWAIT BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(88) LATVIAN COUNCIL OF SWORN ADVOCATES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(89) LIECHTENSTEINISCHE RECHTSANWALTSKAMME COUNCIL MEMBER	1.00 .......................	X				0	0	0
(90) LITHUANIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(91) BARREAU DE LUXEMBOURG COUNCIL MEMBER	1.00 .......................	X				0	0	0
(92) MALAWI LAW SOCIETY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(93) BAR COUNCIL OF MALAYSIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(94) CHAMBER OF ADVOCATES - MALTA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(95) MAURITIUS BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(96) BARRA MEXICANA COLEGIO DE ABOGADOS AC COUNCIL MEMBER	1.00 .......................	X				0	0	0
(97) ASOCIACION NACIONAL DE ABOGADOS DE EM COUNCIL MEMBER	1.00 .......................	X				0	0	0
(98) MONGOLIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(99) THE MONGOLIAN ASSOCIATION OF ADVOCATE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(100) ORDEM DOS ADVOGADOS DE MOAMBIQUE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(101) SOCIETY OF ADVOCATES OF NAMIBIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(102) THE LAW SOCIETY OF NAMIBIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(103) NEPAL BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(104) THE NEPAL LAW SOCIETY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(105) NETHERLANDS BAR COUNCIL MEMBER	1.00 .......................	X				0	0	0
(106) THE NEW ZEALAND BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(107) THE NEW ZEALAND LAW SOCIETY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(108) NIGERIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(109) LAW SOCIETY OF NORTHERN IRELAND COUNCIL MEMBER	1.00 .......................	X				0	0	0
(110) BAR OF NORTHERN IRELAND COUNCIL MEMBER	1.00 .......................	X				0	0	0
(111) THE NORWEGIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(112) PAKISTAN BAR COUNCIL COUNCIL MEMBER	1.00 .......................	X				0	0	0
(113) THE PAPUA NEW GUINEA LAW SOCIETY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(114) PARAGUAYAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(115) COLEGIO DES ABOGADOS DE LIMA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(116) INTEGRATED BAR OF THE PHILIPPINES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(117) POLISH BAR OF LEGAL ADVISERS COUNCIL MEMBER	1.00 .......................	X				0	0	0
(118) THE POLISH BAR COUNCIL COUNCIL MEMBER	1.00 .......................	X				0	0	0
(119) ORDEM DOS ADVOGADOS PORTUGUESES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(120) NATIONAL ASSOCIATION OF ROMANIAN BARS COUNCIL MEMBER	1.00 .......................	X				0	0	0
(121) RUSSIAN FEDERAL BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(122) INTERNATIONAL UNION (COMMONWEALTH) OF COUNCIL MEMBER	1.00 .......................	X				0	0	0
(123) RWANDA BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(124) THE FACULTY OF ADVOCATES COUNCIL MEMBER	1.00 .......................	X				0	0	0
(125) THE LAW SOCIETY OF SCOTLAND COUNCIL MEMBER	1.00 .......................	X				0	0	0
(126) BAR ASSOCIATION OF SERBIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(127) THE SIERRA LEONE BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(128) THE LAW SOCIETY OF SINGAPORE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(129) SLOVAK BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(130) SLOVENIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(131) GENERAL COUNCIL OF THE BAR OF SOUTH A COUNCIL MEMBER	1.00 .......................	X				0	0	0
(132) THE LAW SOCIETY OF SOUTH AFRICA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(133) KOREAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(134) CONSEJO GENERAL DE LA ABOGACIA ESPANO COUNCIL MEMBER	1.00 .......................	X				0	0	0
(135) ILUSTRE COLEGIO DE ABOGADOS DE MADRID COUNCIL MEMBER	1.00 .......................	X				0	0	0
(136) ILUSTRE COLLEGI D'ADVOCATS DE BARCELO COUNCIL MEMBER	1.00 .......................	X				0	0	0
(137) THE BAR ASSOCIATION OF SRI LANKA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(138) DARFUR BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(139) THE SWEDISH BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(140) THE SWISS BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(141) THE TANGANYIKA LAW SOCIETY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(142) THAI BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(143) THE LAW ASSOCIATION OF TRINIDAD AND T COUNCIL MEMBER	1.00 .......................	X				0	0	0
(144) ORDRE NATIONAL DES AVOCATS DE TUNISIE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(145) ANKARA BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(146) THE UNION OF TURKISH BAR ASSOCIATIONS COUNCIL MEMBER	1.00 .......................	X				0	0	0
(147) UGANDA LAW SOCIETY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(148) THE UNION OF ADVOCATES OF UKRAINE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(149) UKRAINIAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(150) UKRAINIAN NATIONAL BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(151) COLEGIO DE ABOGADOS DEL URUGUAY COUNCIL MEMBER	1.00 .......................	X				0	0	0
(152) AMERICAN BAR ASSOCIATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(153) THE ASSOCIATION OF THE BAR OF THE CIT COUNCIL MEMBER	1.00 .......................	X				0	0	0
(154) VIETNAM BAR FEDERATION COUNCIL MEMBER	1.00 .......................	X				0	0	0
(155) THE LAW ASSOCIATION OF ZAMBIA COUNCIL MEMBER	1.00 .......................	X				0	0	0
(156) LAW SOCIETY OF ZIMBABWE COUNCIL MEMBER	1.00 .......................	X				0	0	0
(157) MARK ELLIS........................................................................ CHIEF EXECUTIVE OFFICER	35.00 .......................1.00		X			712,766	0	0
(158) TIM HUGHES........................................................................ DEP. CHIEF EXE. OFFICER	35.00 .......................			X		372,009	0	0
(159) MICHAEL MAYA........................................................................ DIRECTOR - NORTH AMERICA	37.50 .......................				X	218,212	0	23,923
(160) HELENA KENNEDY........................................................................ HRI DIRECTOR	35.00 .......................1.00				X	154,236	0	22,172
(161) JOE BELL........................................................................ OPERATIONS DIRECTOR	35.00 .......................				X	152,295	0	24,027
(162) JULIE ELLIOT........................................................................ CONFERENCES DIRECTOR	35.00 .......................				X	128,986	0	15,308
(163) SARA CARNEGIE........................................................................ LEGAL PROJECTS DIRECTOR	35.00 .......................				X	128,242	0	17,999

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	1,866,746	0	103,429

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................

Yes

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A) Name and business address	(B) Description of services	(C) Compensation
PORTALTECH REPLY LTD 38 GROSVENOR GARDENS LONDON SW1W 0EB UK	DATABASE IMPLEMENTATION	1,233,791
ONLINE SUPPORT COMPUTING LTD SERENDIB HOUSE 67A BOSTON MANOR RO LONDON TW8 9JQ UK	IT EQUIPMENT & SUPPORT	437,884
SAP (UK) LTD CLOCKHOUSE PLACE BEDFONT RD FELTHAM TW14 8HD UK	DATABASE SUBSCRIPTION	410,772
BNP PARIBAS REAL ESTATE 5 ALDERMANBURY BARBICAN LONDON EC2V 7BP UK	RENT	305,853
OREGA MANAGEMENT LTD 76 KING STREET MANCHESTER M2 4NH UK	RENT	186,961
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 6

Form 990 (2021)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

(A)
Total revenue

(B)
Related or
exempt
function
revenue

(D)
Revenue
excluded from
tax under sections
512 - 514

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	353,418

f	All other contributions, gifts, grants, and similar amounts not included above		1f	543,909

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		897,327

		Business Code
2a	MEMBERSHIP INCOME	541100	5,272,305	5,272,305
b	CONFERENCE SEMINARS	611600	1,690,327	1,690,327
c	PUBLICATIONS	511120	104,451	104,451
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		7,067,083

3 Investment income (including dividends, interest, and othersimilar amounts) ......			484			484
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses	32,675	231,431	7b
c	Gain or (loss)	-32,675	-231,431	7c
d	Net gain or (loss).........			-264,106			-264,106
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	MISC. OTHER		611600	93,050	93,050
b	REFUNDED GRANTS		900099	8,568	8,568
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			101,618
12	Total revenue. See instructions.....			7,802,406	7,168,701	0	-263,622

Form 990 (2021)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	210,490
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	1,084,774
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	4,389,232
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	523,843
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	43,107
c	Accounting ...........	119,976
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	224,176
13	Office expenses .......	221,725
14	Information technology ......	1,279,720
15	Royalties ..
16	Occupancy ...........	510,004
17	Travel ............	105
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	570,070
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	364,686
23	Insurance ...	127,373
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	REGIONAL OFFICE EXPENSE	1,056,918
b	GRANT AIDED PROJECTS	366,724
c	PRINTING & PUBLICATIONS	296,884
d	COUNCIL AND COMMITTEE	85,017
e	All other expenses	-31,242
25	Total functional expenses. Add lines 1 through 24e	11,443,582
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Form 990 (2021)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

				(A) Beginning of year		(B) End of year

1	Cash–non-interest-bearing ........				1
2	Savings and temporary cash investments .........			23,287,633	2	18,639,294
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			803,908	4	1,540,632
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........			822	7	0
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			3,885,276	9	2,591,623
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	2,132,682
b	Less: accumulated depreciation	10b	2,067,054	207,303	10c	65,628
11	Investments—publicly traded securities .			17,446,365	11	18,990,135
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............			1,166,479	14	1,857,788
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			46,797,786	16	43,685,100

17	Accounts payable and accrued expenses .....	3,915,549	17	2,711,429
18	Grants payable ...		18
19	Deferred revenue .........	416,342	19	780,812
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	4,331,891	26	3,492,241

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	42,465,895	31	40,192,859
32	Total net assets or fund balances ...........	42,465,895	32	40,192,859
33	Total liabilities and net assets/fund balances ........	46,797,786	33	43,685,100

Form 990 (2021)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Total revenue (must equal Part VIII, column (A), line 12) ............

7,802,406

Total expenses (must equal Part IX, column (A), line 25) ............

11,443,582

Revenue less expenses. Subtract line 2 from line 1 ..............

-3,641,176

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..

42,465,895

Net unrealized gains (losses) on investments ...............

1,733,033

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

-364,893

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

40,192,859

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

Form 990 (2021)

Additional Data

Software ID:
Software Version:

Form 990, Special Condition Description:

Special Condition Description

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Name of the organization

INTERNATIONAL BAR ASSOCIATION

Employer identification number

13-1660722

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2021)

Schedule B (Form 990) (2021) Page 2

Name of organization INTERNATIONAL BAR ASSOCIATION

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2021)

Schedule B (Form 990) (2021)

Page 3

Name of organization INTERNATIONAL BAR ASSOCIATION		Employer identification number 13-1660722

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2021)

Schedule B (Form 990) (2021)

Page 4


Name of organization INTERNATIONAL BAR ASSOCIATION			Employer identification number 13-1660722
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2021)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

SchCMd Bullet

Complete if the organization is described below. SchCMd Bullet

Attach to Form 990 or Form 990-EZ.
SchCMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

INTERNATIONAL BAR ASSOCIATION

Employer identification number

13-1660722

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... SchCMd Bullet

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2021

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990) 2021

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes|No

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Yes

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

INTERNATIONAL BAR ASSOCIATION

Employer identification number

13-1660722

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Term endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements	911,304	911,304	0
d	Equipment ....	1,042,736	988,084	54,652
e	Other .....	178,642	167,666	10,976
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				65,628

Schedule D (Form 990) 2021

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2021

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	9,790,977
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	1,733,033
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	1,733,033
3	Subtract line 2e from line 1..................			3	8,057,944
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	-255,538
c	Add lines 4a and 4b....................			4c	-255,538
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	7,802,406

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	11,699,120
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	255,538
e	Add lines 2a through 2d....................			2e	255,538
3	Subtract line 2e from line 1...................			3	11,443,582
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	11,443,582

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART XI, LINE 4B - OTHER ADJUSTMENTS:	GAIN (LOSS) ON EXCHANGE GAIN (LOSS) ON DISPOSAL OF FIXED ASSETS REFUNDED GRANTS
PART XII, LINE 2D - OTHER ADJUSTMENTS:	(GAIN) LOSS ON EXCHANGE (GAIN) LOSS ON DISPOSAL OF FIXED ASSETS REFUNDED GRANTS

Schedule D (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE F(Form 990)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16. Right pointing arrow large image

Attach to Form 990. Right pointing arrow large image

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization
INTERNATIONAL BAR ASSOCIATION

Employer identification number

13-1660722

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and

other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used

to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees, agents, and independent contractors in the region	(d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region)	(e) If activity listed in (d) is a program service, describe specific type of service(s) in the region	(f) Total expenditures for and investments in the region
	SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR,	1	4	PROGRAM SERVICES	SEMINARS, MEMBERSHIP	177,228
	EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	2	0	PROGRAM SERVICES	SEMINARS, MEMBERSHIP	3,356,369
	EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,	1	4	PROGRAM SERVICES	SEMINARS, MEMBERSHIP	168,387
	SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL,	0	0	PROGRAM SERVICES	SEMINARS, MEMBERSHIP
	EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	2	0	GRANTS TO RECIPIENTS LOCATED IN THE REGION		210,490












3a	Sub-total ....	6	8			3,912,474
b	Total from continuation sheets to Part I ...	0	0			0
c	Totals (add lines 3a and 3b)	6	8			3,912,474

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2021

Schedule F (Form 990) 2021

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of noncash assistance	(h) Description of noncash assistance	(i) Method of valuation (book, FMV, appraisal, other)
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	CHARITABLE DONATION	109,407	BANK TRANSFER	0	N/A	N/A
EUROPE (INCLUDING ICELAND & GREENLAND)	CHARITABLE DONATION	101,083	BANK TRANSFER	0	N/A	N/A

2	Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......	0
3	Enter total number of other organizations or entities .......................	2

Schedule F (Form 990) 2021

Schedule F (Form 990) 2021Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.

Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance		(b) Region	(c) Number of recipients	(d) Amount of cash grant	(e) Manner of cash disbursement	(f) Amount of noncash assistance	(g) Description of noncash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) 2021

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) 2021

Page 5

Part V

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.

ReturnReference	Explanation
PART I, LINE 2:	THE SCHOLARS CHOSEN ARE SELECTED BY COMMITTEES THAT SPECIALIZE IN A PARTICULAR FIELD OF LAW. THE SCHOLARS ARE SELECTED FOR THEIR INTEREST IN A CHOSEN SUBJECT. THIS IS AT THE VERY CENTER OF THE AIMS AND OBJECTIVES OF THE IBA EXPRESSED IN ITS FORM 1024 APPLICATION FOR EXEMPTION. ADDITIONALLY, IBA PROVIDES CHARITABLE DONATIONS TO SPECIFIC ORGANIZATIONS CONNECTED CLOSELY TO IBA THAT ENGAGE IN SIMILAR INTERESTS OF HUMAN RIGHTS, LEGAL RIGHTS, AND RULE OF LAW. THESE ARE UNRESTRICTED GRANTS PROVIDED TO ORGANIZATIONS WITH THE PRESUMPTION THAT THE FUNDS ARE USED FOR CHARITABLE PURPOSES.
PART III ACCOUNTING METHOD:

Schedule F (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

INTERNATIONAL BAR ASSOCIATION

Employer identification number

13-1660722

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2021

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1MARK ELLIS CHIEF EXECUTIVE OFFICER	(i) (ii)	617,959 ------------- 0	89,382 ------------- 0	5,425 ------------- 0	0 ------------- 0	0 ------------- 0	712,766 ------------- 0	0 ------------- 0
2TIM HUGHES DEP. CHIEF EXE. OFFICER	(i) (ii)	341,212 ------------- 0	27,502 ------------- 0	3,295 ------------- 0	0 ------------- 0	0 ------------- 0	372,009 ------------- 0	0 ------------- 0
3MICHAEL MAYA DIRECTOR - NORTH AMERICA	(i) (ii)	218,212 ------------- 0	0 ------------- 0	0 ------------- 0	5,264 ------------- 0	18,659 ------------- 0	242,135 ------------- 0	0 ------------- 0
4HELENA KENNEDY HRI DIRECTOR	(i) (ii)	147,809 ------------- 0	5,500 ------------- 0	927 ------------- 0	22,172 ------------- 0	0 ------------- 0	176,408 ------------- 0	0 ------------- 0
5JOE BELL OPERATIONS DIRECTOR	(i) (ii)	141,333 ------------- 0	8,251 ------------- 0	2,711 ------------- 0	24,027 ------------- 0	0 ------------- 0	176,322 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2021

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

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

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

INTERNATIONAL BAR ASSOCIATION

Employer identification number

13-1660722

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 1A	THE COUNCIL OF THE IBA, THE GOVERNING BODY, DELEGATES DAY TO DAY CONTROL TO THE MANAGEMENT BOARD. THE COUNCIL HAS THE ULTIMATE AUTHORITY FOR APPROVAL OVER ANY REFERENDUMS THAT WOULD IMPACT THE ORGANIZATION. IN 2021, A TOTAL OF 737 VOTES WERE ALLOWED. REFER TO THE DISCLOSURE FOR PART VI, LINE 6.
FORM 990, PART VI, SECTION A, LINE 6	THE IBA IS A MEMBERSHIP ASSOCIATION FOR LAWYERS AND BAR ASSOCIATIONS. MEMBERS JOIN FOR A CALENDAR YEAR ON THE PAYMENT OF A SUBSCRIPTION. MEMBERSHIP IS OPEN TO BAR ASSOCIATIONS, GROUP AND INDIVIDUAL MEMBERSHIP. THE GOVERNING BODY OF THE ASSOCIATION IS ITS COUNCIL, IN WHICH CONTROL OF THE ASSOCIATION VESTS. PURSUANT TO THE ASSOCIATION'S CONSTITUTION, THE COUNCIL DELEGATES THE OVERSIGHT OF THE BUSINESS, FINANCE AND DAY TO DAY AFFAIRS OF THE ASSOCIATION TO ITS MANAGEMENT BOARD. THE COUNCIL IS COMPOSED OF THE ASSOCIATION'S OFFICERS, STANDING COMMITTEE CHAIRS, IMMEDIATE PAST OFFICERS OF THE COUNCIL AND ITS GEOGRAPHICAL MEMBER ASSOCIATIONS AND CONSTITUTE 156 MEMBERS IN TOTAL.
FORM 990, PART VI, SECTION A, LINE 7A	EACH MEMBER ORGANIZATION SHALL BE ENTITLED TO APPOINT UP TO TWO COUNCILORS.
FORM 990, PART VI, SECTION B, LINE 11B	IT IS NOT PRACTICAL FOR THE ORGANIZATION'S GOVERNING BODY TO REVIEW FORM 990 BEFORE IT IS FILED; REVIEW IS CARRIED OUT BY THE EXECUTIVE OFFICE OF THE IBA.
FORM 990, PART VI, SECTION B, LINE 12C	INTERNATIONAL BAR ASSOCIATION ("ASSOCIATION") BOARD MEMBERS OWE A FIDUCIARY DUTY TO THE ASSOCIATION. THIS DUTY REQUIRES THE BOARD MEMBERS TO AVOID CONFLICTS OF INTEREST AND TO ACT AT ALL TIMES IN THE BEST INTERESTS OF THE ASSOCIATION. THE PURPOSE OF THE CONFLICT OF INTEREST AND ANTI-BRIBERY POLICY IS TO HELP INFORM THE BOARD ABOUT WHAT CONSTITUTES A CONFLICT OF INTEREST OR BRIBE, ASSIST THE BOARD IN IDENTIFYING AND DISCLOSING ACTUAL AND POTENTIAL CONFLICTS, AND HELP ENSURE THE AVOIDANCE OF CONFLICTS OF INTEREST WHERE NECESSARY. THIS POLICY MAY BE ENFORCED AGAINST INDIVIDUAL BOARD MEMBERS AS DESCRIBED BELOW: 1 - BOARD MEMBERS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF THE ASSOCIATION. IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF THE ASSOCIATION. 2 - A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP WHICH PRESENTS A CONFLICT BETWEEN A BOARD MEMBER'S OBLIGATIONS TO THE ASSOCIATION AND THE BOARD MEMBER'S PERSONAL, BUSINESS, OR OTHER INTERESTS. NO BOARD MEMBER MAY VOTE ON ANY MATTER IN WHICH THAT BOARD MEMBER HAS A CONFLICT OF INTEREST. ADDITIONALLY, THE MINUTES FROM THAT MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE THAT THE BOARD MEMBER HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. A BOARD MEMBER WHO IS UNCERTAIN OF A CONFLICT OF INTEREST MAY REQUEST THE BOARD TO RESOLVE THE UNCERTAINTY BY MAJORITY VOTE. 3 - ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO THE ASSOCIATION. FURTHERMORE, IT IS PROHIBITED BY THE IBA TO DIRECTLY OR INDIRECTLY PAY OR RECEIVE A BRIBE. ON A BI-ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGEMENT AND DISCLOSURE FORM.
FORM 990, PART VI, SECTION B, LINE 15A	AT THE INSTRUCTION OF THE MANAGEMENT BOARD AN EXTERNAL FIRM OF COMPENSATION CONSULTANTS CARRIED OUT AN INDEPENDENT REVIEW OF THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. SUBSEQUENTLY THE IBA'S COMPENSATION COMMITTEE HAS REVIEWED THE EXECUTIVE DIRECTOR'S PACKAGE AND AWARDED ANNUAL INCREMENTS.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS OF THE IBA ARE AVAILABLE ON ITS WEBSITE. UPON REQUEST A PDF VERSION OF FORM 990 WILL BE AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:	FOREIGN CURRENCY TRANSLATION ADJUSTMENT -364,893.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

INTERNATIONAL BAR ASSOCIATION

Employer identification number

13-1660722

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)INTERNATIONAL BAR ASSOCIATION FOUNDATION C/O WHITE CASE 701 13TH ST NW 600 WASHINGTON,DC200053807 13-3377279	SUPPORTING ORGANIZATION	NY	501(C)(3)	LINE 12A, I	N/A	Yes

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2021

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2021

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 2021

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2021

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No