Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
American Bar Association |
360723150 | 10 | Yes | 412,000 | 0 | |
|
Total 1
|
412,000 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Part IV Section A Line 1 The Fund for Justice Education FJE was created to support law-related and public services education programs. |
| Return Reference | Explanation |
|---|---|
| Part IV Section A Line 3b | The ABA, the supported organization is a 501c6 organization, passes the public support test under Section 509a2 of the Internal Revenue Code. This is verified annually by the Finance team. |
| Part IV Section A Line 3c | The FJE reviews the expenditures of the supported organization to ensure that the support given is use for charitable purposes described in IRS Section 170c2b. |
| Software ID: | 22015461 |
| Software Version: | 22.0.1.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d | Program Service Expenses 10,621,923, Grants and allocations 7,187,075, Revenue 2,031,518 FJE supports several other programs including an accreditation program. The Council of the ABA Section of Legal Education and Admissions to the Bar is recognized by the US Department of Education DOE as the national accrediting agency for programs that lead to the first professional degree in law. The Supreme Courts and bar examiners in each state, jurisdiction accept graduates of ABA approved law schools as having met the jurisdictions education requirement for bar admission. The law school accreditation process protects clients, the public and the courts by ensuring a sound legal education that prepares law students for admission to the Bar. |
| Form 990, Part I, Line 4a | or program are tailored to the local needs and circumstances. In Africa, ABA ROLI has been active promoting access to justice and integrated services for vulnerable populations and survivors of sexual and gender-based violence advancing human rights with a focus on land rights, womens rights, and indigenous peoples rights strengthening the formal and customary justice sectors strengthening corrections institutions and special criminal courts developing and reforming legal frameworks and building the capacity of local civil society organizations to be active participants promoting the rule of law. In Asia, ABA ROLIs programs have focused predominantly on increasing access to justice for vulnerable populations, combating trafficking in persons, criminal law reform, transitional justice, anti-money laundering and anti-corruption efforts, and strengthening human rights protections, and climate justice and religious, ethnic freedoms. New programming will address data privacy and internet freedom through a regional program. In Europe and Eurasia, ABA ROLIs activities include developing a legal climate for businesses that increases confidence and spurs international investment, supporting local partners to advocate for Internet freedom in the face of government surveillance, digital security threats and loss of privacy promoting human rights and access to justice supporting civil society improving legal education, with the help of the latest technology combating money laundering and corruption by supporting relevant state agencies and advancing the professionalism of the judiciary, prosecutorial services, and the bar. In Latin America and the Caribbean, ABA ROLI continues to support the criminal justice system, especially in handling complex crimes, such as money laundering, narcotrafficking, countering terrorism financing, wildlife trafficking, human trafficking, illegal mining and gender-based violence. We also promote access to justice among civil society organizations and support judicial institutions and law schools to strengthen their skills on oral trial litigation and alternative dispute resolution. In the Middle East and North Africa, ABA ROLI focuses on reform and strengthening of judicial and legal profession, expanding alternative to incarceration, combating trafficking in persons and gender-based violence, anti-money laundering efforts, protecting human rights defenders, combatting hate speech and disinformation, and supporting community dialogue, reconciliation processes, to advance transitional justice efforts. ABA ROLIs cross-regional, Global Programs address barriers to womens access to justice and economic empowerment advance the Women, Peace and Security agenda mentor justice sector professionals support international corruption policy and programming and enhance coordination and collaboration among justice sector practitioners within governments and civil society. Current activities are implemented in over 15 countries through the Anticorruption Policy Research Outreach and Engagement APROE Program the Justice Sector Training, Research and Coordination Plus JusTRAC Program, the Legal Reform Fund LRF Program and the Women and Girls Empowered WAGE Program. More information about the ABA Rule of Law Initiatives work is available at www.abaroli.org. |
| Form 990, Part III, Line 4b | The Commission has also focused activity on the practice and policy area by working with its Commission and Advisory Committee members in the development of legal resources and practitioner guides, drafting letters to executive agencies and Congress, offering both CLE and non CLE programming, providing speakers for local and national conferences, and organizing a national conference for legal service providers of unaccompanied immigrant children. One example of resource development is the Commissions recently updated Border Primer and companion programming that explains the various enforcement mechanisms used by the Department of Homeland Security DHS at the U.S., Mexico border. Last year, the Commission was awarded a fourth round of funding from the Acacia Center for Justice Acacia, through the Department of Justice, to provide telephonic Legal Orientation Program LOP services through the existing hotline model. The hotline and LOP Information Line services have resulted in connecting individuals in detention with counsel, providing avenues to pay bonds, share information on legal procedures and humanitarian protection, helping to highlight unsafe detention conditions, and identifying detained individuals in need of medical attention. In 2023, Acacia provided funding for the Commission to implement a new, virtual Immigration Court Helpdesk in four immigration courts in the mid Atlantic region. The Commission also began working with the UNHCR to collaborate on their protection hotline and streamline services for unrepresented detained migrants. Each year, hundreds of thousands of migrants seek refuge and opportunity by crossing the U.S., Mexico border. Thousands are detained each year by DHS in South Texas. The children and families primarily come from Central and South America, while adults traveling without children come from countries around the world. Many travel to the United States seeking protection from violence and persecution. They encounter an immigration system that does not afford them the right to government appointed counsel. They must find an attorney or represent themselves in court. Language barriers, a lack of familiarity with U.S. law and court procedures and limited financial resources present formidable obstacles to winning relief from deportation. Nonetheless, many qualify for humanitarian protection such as asylum, Special Immigrant Juvenile Status, U and T visas, and others. ProBARs services give migrants a chance to gain safety and stability in the United States. From January 2023 through November 2023, ProBAR provided Know Your Rights presentations to 29,833 mostly detained unaccompanied children and individual legal screenings to 26,439 unaccompanied children. Additionally, ProBARs interdisciplinary team provided 834 social service referrals, 10,708 attorney and NGO referrals, and 914 direct legal service provider referrals. In late 2023, ProBAR established an office in Houston, Texas, to better provide continued representation to the many unaccompanied children who relocate to and remain in the Houston area. On November 9, 2023, IJP celebrated its 15th anniversary in San Diego, California, with over 100 attendees. Former and current clients, former IJP leadership, volunteers, funders, and community partners joined IJP staff, COI staff, and ABA staff over tacos and refreshments at a venue in North Park, San Diego. Clients shared their stories about how IJPs work saved their lives and gave them hope during their most desperate time. In programmatic updates, IJP received a second round of funding from San Diego County to continue its universal representation program for people in custody at the Otay Mesa Detention Center in San Diego, California, as well as those subject to electronic monitoring in the region. Over 2023, CILA worked to expand from Texas based training and technical assistance to nationwide services. They updated the website that houses all its online resources and updated its pro bono guide and dozens of videotaped trainings and webinars. CILA has also expanded the number of organizations that post cases on its online pro bono platform Pro Bono Matters for Children Facing Deportation. CILA updated its Pro Bono Manual to incorporate many of the latest changes in immigration law affecting children. In May 2023, the Commission on Immigration organized a pro bono trip for its members, liaisons, and staff to ProBAR in Harlingen, Texas. A total of 8 people traveled to the Rio Grande Valley, learning from ProBAR staff and providing legal counsel and advice to immigrants and asylum seekers. The trip included visits to the Port Isabel Detention Center PIDC, La Posada Providencia, the Office of Refugee Resettlement childrens shelters, a migrant shelter in Brownsville, and the Sidewalk School and migrant encampment in Matamoros, Mexico. The trip allowed the volunteers to learn directly about how DHS is implementing the new asylum rule after the ending of Title 42. It also provided direct insight into the extreme suffering that people endure in Mexico while trying to enter the United States. The volunteers left the region with a new appreciation for ProBARs work and the demanding nature of advocacy in a border and detention setting. In 2023 the Commissions pro bono project focused on creating a scalable infrastructure for pro bono opportunities. Regular communications about opportunities, resources and successes were made through COIs Pro Bono Spotlight newsletter. The Commission also continued to concentrate on remote and virtual volunteer opportunities recruiting volunteers to assist Haitians and Venezuelans in applying for Temporary Protected Status through a remote program. In response to families on expedited dockets before the immigration courts, the Commission created a new platform to highlight cases in need of representation and created a Pro Bono Guide and monthly substantive training. The Commission also developed numerous resources and delivery service models to respond to the tens of thousands of Afghan asylum seekers. The models have been modified to respond to not only other immigrant populations, but defensive cases before the immigration court. Finally, in collaboration with Immigration and Customs Enforcement ICE, COI has been working on developing pro se videos for immigrants in need of information about their proceedings or remedies available to them. In 2024, the Commission plans to engage in the following activities Continue to develop a national expansion of the CILAs technical assistance resources. Continue to implement a universal representation model for individuals detained in the San Diego region. Expand services through the Immigration Court Helpdesk program in the midAtlantic region. Organize an in person national conference for legal service providers around representation of unaccompanied children. Continue in person pro bono trips to IJP and ProBAR in and formalize an annual training for interested volunteers. Continue to expand the Commissions pro bono and pro se responses, resources, and support for immigrant communities and providers. Actively engage with the executive and legislative branches regarding immigration policy priorities. |
| Form 990, Part III, Line 4c | Second, informed by that local work and by our position within a large professional association, the Center collaborates with other national organizations to provide influential guidance on legal programs and policy reforms that affect child and family well-being on a national level. Finally, the Center serves as a centralized resource for the childrens law field by building professional networks, convening meetings and conferences, developing practice standards, analyzing case law and legislation, and creating training materials for attorneys, judges and advocates throughout the country. Each of these project areas is funded externally through federal, state, and private philanthropic grants. We have a portfolio of 20 to 25 active grants at any given time, amounting to a total of about 5.7 million in domestic grant revenue per year. Some examples of the Centers work include Court Projects. The Center improves court systems serving children and families in the child welfare system by consulting with State Court Improvement Programs, collaborating with national judicial organizations, and working with state and local courts. The largest program within this project area is the Capacity Building Center for Courts CBCC, which is a partnership of the ABA Center on Children and the Law, the National Council of Juvenile and Family Court Judges, and the National Association of Counsel for Children. The CBCC team seeks to improve child safety, permanency, and well-being outcomes for families by ensuring courts work in partnership with child welfare agencies to best serve children and families in all fifty states, Washington D.C., Puerto Rico, the U.S. Virgin Islands. Permanency Barriers. The ABA Permanency Barriers Project has one overarching goal to reduce unnecessary time children spend in foster care before achieving permanency. To date, the ABA Permanency Barriers Project has served 57 counties in four states and has successfully reduced the time children spend in foster care by an average of nine months, realizing a positive impact on more than 3,000 childrens cases, and saving counties and states more than 35 million in foster care costs. State courts and child welfare agencies fund this project. Education Projects. In collaboration with the Education Law Center and the Juvenile Law Center, the ABA formed the Legal Center for Foster Care and Education in 2007 to provide national advocacy on policy matters affecting the education of children in foster care. Staff from the ABA have led efforts in jurisdictions across the U.S. to convene child welfare agencies, local school district leadership and judges together to plan for and implement supports that allow children in foster care to maintain access to the same school despite changes in home placement. The Legal Centers work helped pass critical federal legislation in 2015 requiring state child welfare agencies and school systems to work together to keep children in foster care in the same school when home placements change. Since that law passed, we have been working closely with states across the country to implement the federal law. Kin and Relative Caregiver Projects. In partnership with the Childrens Defense Fund and Generations United, the Center manages several projects related to kinship care, including Grandfamilies and the Legal Impact Network for Kin LINK. Grandfamilies provides legal resources for kin who care for children within and outside the child welfare system, and to professionals who serve kin as attorneys and policy advocates. We also work directly with state and local organizations to provide assistance on legal analysis of state kinship laws and policies, including compliance with federal laws such as the Fostering Connections to Success and Increasing Adoptions Act of 2008. LINK is a network of attorneys who represent kin in legal proceedings and support a kin first approach to child placement decisions, ensuring that when children cannot live with their parents they live with or remain closely connected to other relatives and family. This project area is funded through several distinct private philanthropic partners. |
| Form 990, Part III, Line 4d | FJE supports several other programs including an accreditation program. The Council of the ABA Section of Legal Education and Admissions to the Bar is recognized by the US Department of Education DOE as the national accrediting agency for programs that lead to the first professional degree in law. The Supreme Courts and bar examiners in each state, jurisdiction accept graduates of ABA approved law schools as having met the jurisdictions education requirement for bar admission. The law school accreditation process protects clients, the public and the courts by ensuring a sound legal education that prepares law students for admission to the Bar. |
| Form 990, Part VI, Section A, Line 6 | Please see response provided to Part VI, Section A, Line 7a. |
| Form 990, Part VI, Section A, Line 7a | The FJE is a fund of the American Bar Association ABA. The Board and Officers of the FJE are the Board and Officers of the ABA. Its membership is the same as that of the ABA. The ABA House of Delegates House elects the Board of Governors, and the officers which includes the President-elect, the Chair of the House of Delegates, the Secretary and Treasurer. The House is designed to be representative of the legal profession in the United States and is comprised of ABA members in the following representative capacities State Delegates, State and Local Bar Association Delegates, Delegates-at-Large, ABA Section Delegates, ABA Division or Conference Delegates, Delegates from Affiliate Organizations, and Delegates from Territories. For purposes of election to the Board of Governors, the House is grouped into 19 geographical districts. Governors serve staggered three-year terms the House elects approximately one-third of the Board, and the President-Elect at each annual meeting. The Board of Governors consists of one member from each of the 19 geographical districts, 9 section members-at-large, 1 law student member-at-large, 1 judicial member-at-large, 2 young lawyer members-at-large, and 5 Goal III members-at-large. The President, Chair of the House, President-Elect, Immediate Past President, Secretary and Treasurer of the ABA are ex-officio members of the Board of Governors. Every third year, the Treasurer-Elect is included in the Board of Governors. |
| Form 990, Part VI, Section B, Line 11b | The draft form 990 was reviewed by the organizations management. Copies of the final 990 were provided to the Board of Governors and Audit Committee members for review prior to filing with the IRS, sufficiently in advance of the due date to allow Board and Audit Committee members the opportunity to raise questions or concerns they might have. |
| Form 990, Part VI, Section B, Line 12c | Each Board member received the Conflict of Interest COI questionnaire this year. Beginning with the 2021 February meeting, each Governor will be requested to identify if there are items on the agenda from which the Governor needs to recuse him or herself. The recusal is noted in the minutes. |
| Form 990, Part VI, Section B, Line 15a | The President and President-elect are directly responsible to evaluate the compensation of the Executive Director on an annual basis, after consultation with others on the Executive Committee as well as the Board of Governors Executive Compensation Committee. As appropriate, the ABA has contracted with Quatt Associates for a tailored executive compensation study and recommendations. Since at least 2015, the ABA has participated in the annual Quatt Professional Association Compensation Survey, which provides compensation data on comparable non-profit entities. The Survey results are shared with ABA HR and available to the Executive Committee and the Executive Compensation Committee as well. After consultation with the Executive Compensation Committee and the rest of the Executive Committee, the President and President-elect undertake a detailed analysis of the Executive Directors performance and determine appropriate compensation. The Board of Governors is briefed on these matters by the President of the Association. |
| Form 990, Part VI, Section B, Line 15b | Compensation of key employees other than the Executive Director is based on comparative analyses conducted by the Associations Human Resources Department. That information is reviewed for the Executive Directors approval and then implemented. Performance determines continued employment as well as any pay increases and possible bonuses. |
| Form 990, Part VI, Section B, Line 19 | The FJEs Constitution and Bylaws, Business Conduct Standards, Conflict of Interest Policy, and the Audited Financial Statements are available on ABAs Website https//www.americanbar.org/abouttheaba/ |
| Form 990, Part VII, Section A, Line 1 | The ABA, a professional membership association for lawyers, established the FJE as a separate charitable fund to supports the public service and educational programs of the ABA. The FJE is not a separate incorporated legal entity other than to maintain its 501c3 tax exempt status. The FJEs bylaws require that FJE maintain its books and records separate and apart from the ABA. The ABA is the common paymaster and all employees working on FJE funded projects are reported under the ABAs payroll. FJE reimbursed ABA for compensation paid on its behalf. The key and top 5 highest paid employees primarily perform services for FJE. All compensations are reported on Col D even though ABA is the common paymaster. |
| Form 990, Part IX, Line 11g | Consulting Fees - 15,371,775. Total Program Expense 15,308,589, Total MG Expense 63,186, Total Fundraising Expense 0. |
| Form 990, Part XI, Line 9 | Pension allocation from a related organization ABA 533,793. Total other changes in net assets or fund balances 533,793. |
| Software ID: | 22015461 |
| Software Version: | 22.0.1.0 |