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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 704,036 | 928,648 | 2,779,921 | 192,190 | 488,642 | 5,093,437 |
| 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 | 704,036 | 928,648 | 2,779,921 | 192,190 | 488,642 | 5,093,437 |
| 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) .. | 3,041,418 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,052,019 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 704,036 | 928,648 | 2,779,921 | 192,190 | 488,642 | 5,093,437 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 36,212 | 76,310 | 60,082 | 132,221 | 162,170 | 466,995 |
| 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 | 5,560,432 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) |
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| 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) |
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| 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): |
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| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Form 990, Part III, Line 4a: Scholarships (continued) | Kintner Public Service Scholarship- The Public Service Scholarship provides $5,000 as assistance to a graduating high school senior planning to attend a four-year college or university. At least one of the parents (or guardians) of the student must be a current federal government attorney or federal judge. The Dr. J. Clay Smith Jr. Scholarship for the Advancement of the Legal Profession aims to ensure that the American legal profession actively provides equal opportunity and welcomes participation by all individuals regardless of their means. The Foundation of the FBA awards a $15,000 scholarship to a first-year law student disbursed over three years of the student's enrollment at an accredited law school. |
| Form 990, Part III, Line 4b: (continued) | Minnesota Chapter Donor Advised Fund - This donor advised fund was established by the Foundation of the Federal Bar Association in conjunction with the Association's chapter. Distributions from the fund are made at the Foundation's discretion and must be in line with the Foundation's mission. |
| Form 990, Part III, Line 4c: Awards and Recognition Programs: (continued) | Ilene and Michael Shaw Public Service Award: This award is designed to assist and encourage FBA chapters in providing service to their communities. The Foundation provides $10,000 in needed funds to continue worthwhile efforts and/or provides seed money to plan and implement public service programs. Ilene and Michael Shaw Younger Lawyer Public Service Grant: This $10,000 grant enables FBA chapters to provide service to the public through the development and implementation of public service projects and pro-bono law-related services. In order to encourage an increased and continued commitment to public service responsibility by young lawyers, these projects must be administered under the auspices of a chapter Younger Lawyers Committee. Civics Essay Contest: High school students nationwide are invited to participate in an essay contest. Each year students are given a prompt about civics-related topic. The Fellows program was established in 2001 to provide recognition to individuals who have demonstrated exceptional commitment to and leadership within both the Federal Bar Association and the legal community. Each Fellow makes a personal commitment to financially support the work of the Foundation. These charitable contributions support the Foundation's many programs and initiatives, including Chapter Community Outreach Grants, scholarships, research, education and awards. |
| Form 990, Part III, Line 4d: Judicial Research and Education: | From time to time, the Foundation provides support for the conduct of research, programs, and education relating to the federal courts and federal jurisprudence. This program provides funding and other support for analytical research and educational programs and activities on a broad range of subject matters, including the history and role of the federal court system and the judiciary, the structure and operation of the courts, the independence of the judiciary, federal jurisprudence, and the relevance of the rule of law to society. Moot Court Competition - The Foundation provided financial support to the Thurgood Marshall Memorial Moot Court Competition, sponsored by the Federal Bar Association's Younger Lawyers Division. The Foundation fiscally supported The Justice & Democracy Centers of Minnesota Project for FBA Minnesota. The Justice & Democracy Centers of Minnesota opened the first location inside the Warren E. Burger Federal Building and U.S. Courthouse in downtown St. Paul. The second center will be inaugurated in 2025-2026 in the federal courthouse in Minneapolis. |
| Form 990, Part VI, Section A, line 6 | The membership of this corporation consists of the incorporators listed in the first section of the chartering act (being 146 individuals); the persons who are members of the National Council of the Federal Bar Association for the year concurrent and while they are members of said National Council in good standing; and any such others as the corporation may provide for by bylaw or otherwise. |
| Form 990, Part VI, Section A, line 7a | Board vacancies shall be filled by a majority vote of the members of the corporation. |
| Form 990, Part VI, Section A, line 7b | Each member of the corporation may cast one vote on each matter submitted to a vote of the members. |
| Form 990, Part VI, Section B, line 11b | An independent, outside CPA firm prepares the Form 990. Copies of the 990 draft are distributed to the board, providing an opportunity for any board members to ask questions or address any issues before the final form 990 is filed. |
| Form 990, Part VI, Section B, line 12c | To insure compliance with the Foundation Conflict of Interest Policy each member of the Board of Directors will complete a Conflict of Interest Questionnaire annually. The annual questionnaires will be collected and maintained by the Executive Director. |
| Form 990, Part VI, Section C, line 19 | The Foundation's governing documents and financial statements are available at its headquarters. |
| Form 990, Part XII, Line 2c: | The Foundation's Board of Directors is responsible for oversight of the audit, including selection of the independent accountant. The process is consistent with prior years. |
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