Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $412,000

• 1f · All other contributions, gifts and grants

  $8,922,393

• 2a · Program service revenue: Membership Dues

  total $43,054,797 · related or exempt $43,054,797

• 2b · Program service revenue: Meeting Fees

  total $21,988,958 · related or exempt $21,988,958

• 2c · Program service revenue: Publication Revenue

  total $4,608,614 · related or exempt $4,608,614

• 2d · Program service revenue: Accreditation Fees

  total $5,336,944 · related or exempt $5,336,944

• 2e · Program service revenue: Advertising

  total $1,566,744 · unrelated business $1,566,744

• 2f · All other program service revenue

  total $927,670 · related or exempt $927,670

• 3 · Investment income

  total $1,007,043 · excluded $1,007,043

• 5 · Royalties

  total $6,910,104 · excluded $6,910,104

• 6a · Gross rents

  real property $589,551

• 6c · Rental income or loss

  real property $589,551

• 6d · Net rental income or loss

  total $589,551 · excluded $589,551

• 7a · Gross sales of assets other than inventory

  securities $35,462,043

• 7b · Less cost or other basis and sales expenses

  securities $24,025,011

• 7c · Gain or loss

  securities $11,437,032

• 7d · Net gain or loss

  total $11,437,032 · excluded $11,437,032

• 11a · Other revenue: Marketing Fees

  total $1,221,612 · unrelated business $1,221,612

• 11e · Other revenue, total

  $1,221,612

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $497,804

• 2 · Grants to domestic individuals

  total $81,764

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $5,994,840

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $44,318,623

• 8 · Pension plan contributions

  total $6,710,519

• 9 · Other employee benefits

  total $2,183,985

• 10 · Payroll taxes

  total $2,727,632

• 11a · Fees: management

  total $20,328

• 11b · Fees: legal

  total $339,112

• 11c · Fees: accounting

  total $188,704

• 11d · Fees: lobbying

  total $1,067,720

• 11f · Fees: investment management

  total $1,008,039

• 11g · Fees: other

  total $69,594

• 12 · Advertising and promotion

  total $7,231,154

• 13 · Office expenses

  total $4,170,043

• 14 · Information technology

  total $1,733,314

• 15 · Royalties

  total $1,731,159

• 16 · Occupancy

  total $4,978,278

• 17 · Travel

  total $5,422,925

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $22,672,084

• 20 · Interest

  total $2,198,319

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $1,950,826

• 23 · Insurance

  total $451,962

• 24a · Other expenses: Tax

  total $547,614

• 24e · All other expenses

  total $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $5,239,037 · end of year $2,225,684

• 2 · Savings and temporary cash investments

  beginning of year $40,170 · end of year $41,970

• 4 · Accounts receivable

  beginning of year $5,812,212 · end of year $6,632,231

• 8 · Inventories for sale or use

  beginning of year $699,825 · end of year $369,463

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,924,362 · end of year $2,848,463

• 10a · Land, buildings and equipment: cost or other basis

  $20,082,714

• 10b · Land, buildings and equipment: accumulated depreciation

  $11,984,842

• 10c · Land, buildings and equipment, net

  beginning of year $8,455,690 · end of year $8,097,872

• 11 · Investments: publicly traded securities

  beginning of year $241,155,450 · end of year $239,956,052

• 15 · Other assets

  beginning of year $282,527 · end of year $52,597,506

• 17 · Accounts payable and accrued expenses

  beginning of year $24,850,865 · end of year $15,336,844

• 19 · Deferred revenue

  beginning of year $30,795,092 · end of year $29,135,728

• 24 · Unsecured notes and loans payable

  beginning of year $43,980,000 · end of year $60,820,000

• 25 · Other liabilities

  beginning of year $30,713,547 · end of year $74,602,588

• 27 · Net assets without donor restrictions

  beginning of year $134,269,769 · end of year $132,874,081

The filer's explanations (Part III)

Part I Line 1a

First-Class Travel ABA does not generally permit first class travel. However, it is contingent to fare price and situation when business class is not available. The class of service is dependent on the length of trip. In accordance with policy, use of airline loyalty program upgrades and miles should be used to obtain First Class whenever possible. Any first-class travel must be approved by the Director of Travel Services.

Part I Line 1a

Travel for companions National officers were offered spousal travel for general business trips during the year. Spousal travel was treated as taxable and reported on a 1099 at year end.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• ABA Retirement Funds

  C Corp · Benefit Plans · IL

• American Lawyers Insurance Plans Inc

  C Corp · Insurance · IL

  Directly controlled by ABE