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Archive for July 10th, 2017

Do You Know Your…ABA, APA (Founders, History, and via their Forms 990/O or Financial Statements, As Nonprofits?), Or How the ABA from its start maneuvered around existing suffrage for “men of color” long after women also got the vote? If Not, Then You Also May Not Yet Know Your [the Public’s] Assigned Place in the Tax Continuum Pecking Order. (Oct 2014 updated + Publ. July 10, 2017, Pt. 3A)

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Elongated post title reflects content after a three-way split of a previously unpublished (because I mistakenly thought it had been published!) post from late October, 2014, a situation I am now correcting in late June 2017 after trying to cite to this post to better explain the recurring topic of networked nonprofits named after public agencies. AND to increase public awareness of major professional associations in the tax-exempt sector collaborating together for population control, behavioral modification, etc., all allegedly for the public interest.

This is “Part 3.” Blog followers may have heard that explained twice before, but newcomers may have not. This post is a blend of updated information and previous insights + narrative; the updates include more visuals (especially excerpts of tax returns).


 Do You Know Your…ABA, APA (Founders, History, and via their Forms 990/O and Financial Statements, As Nonprofits?), Or How the ABA from its start maneuvered around Membership Admission for “men of color” despite existing suffrage and qualified men until long after women also got the vote? If Not, Then You Also May Not Yet Know Your [the Public’s] Assigned Place in the Tax Continuum Pecking Order. (Oct 2014 update, Pt. 3A) (Post title with case-sensitive shortlink ending “-76j” generated by WordPress)

The APA and ABA

They are the American Psychological Association (since 1892, incorporated 1925, last “Gross receipts” from the tax return posted on their website, $160 million, assets $236 million) [@ tax latest return posted Oct. 2014; update below shows $200M gross receipts but total assets $230M], and the American Bar Association (since 1878, incorporated ____,** last “gross receipts” posted tax return, $152.6 million and the assets $329 million) [*@ Oct. 2014; updates below].   **This info left blank because:  the last 3 tax (FY2012, -13 and -14; 2016 not posted yet on “Form990finder”) returns left it blank; before that, some said 1905, before that, 1878.  Before 2008, the IRS Form didn’t ask legal domicile and year founded as part of the header info.  I went to Illinois Cyberdrive Search to look up the corporate registration (which comes with plenty of disclaimers), and it currently says, in the details page, only 1992- – which cannot be right.  I went to D.C. business entities search (a site I’m familiar with) — the web page and URL had been changed and my username (free registration) no longer recognized — at which point, I figure, leave it blank!]


Both the ABA and APA organizations have related entities -a specific term which relates to and affects their tax returns and financial reports; the term means related if one controls the others, or with common leadership but with separate EIN#s and legal names.  For example, from an independently audited financial statement FY2012 for the American Bar Association references some, but not ALL its related entities.  But this wouldn’t be known at first reading — the tax returns reference others  (See first image. Screenprints from the APA’s recent financial statements, including its “Note 1” describing APA’s related entities reflected in the statements, are shown further below on this post.)

ABA statement regarding which entities are in its Consolidated Audited FS for those years (2012, 2013) show only three, however there are more ABA-related entities shown on tax returns…

And, as you realize if you think about it, both the ABA and the APA also have affiliates or chapters at the state and county level, although these are not registered as “related entities” on the main organizations’ (APA + ABA’s) tax returns or audited financial statements. However these may be organized or named as fiscally separate business entities, these also are linked together and networked by both purpose and long association (meaning, within each major discipline, i.e., whether law or psychology).

For example, some recent Form 990 search results (FY2015 only, ABA only) of such state-level associations and within two of our larger states (NY, CA). You will be able to see which column they are sorted by (next link, and three images with gray-and-white striped tables with blue header rows). Some major states (California, Texas, Florida) Bar Associations didn’t even show up in the search results which raises another question:  How many of us would know nationally, off-hand, about how many state and county-level (a) bar and (b) psychological associations exist, and where to find their exact names in a list, from which their tax returns could be looked up, for size, leadership, or activities? Would the ABA and APA main websites tell this? (I checked ABA for “Member list” and was asked to join, and warned that the list was proprietary– but that may be for individual ABA members).  State level bar associations don’t appear to be required to follow an exact name format, probably, and even if they did, would the capacities and/or quirks of the standard charitable databases that might be searched reveal all of them? (990finder.foundationcenter.org despite its convenience, often has search results whose organization names do not match the underlying tax returns, which I’ve known for a while now).

  • Actually, here’s the ABA interactive map of the US for search of “State and Local Bar Associations“). Under California (of course — where I live!), the State Bar of California, is described as an arm of the Judicial Council, and “Unified.” It’s listed among the 38 pages (for the state).  It would then take several other steps to locate their respective tax returns for a generic idea of the assets maintained, or operations.   State Bar of California website says it processes $30M of grants to legal aid organizations throughout the state, that it was organized in 1927, and more.
  • So, to get a national result, I guess one would have to do at least 50 searches and compile results…

I then did two Form990 searches specifically for NY (one of the largest) and for California (and THE state bar association didn’t show up in those results, but it gives a flavor of the diversity of named bar associations, whether by geography (county, city or for some larger cities, parts of a city), or by demography (Asian American, Black, Hispanic, Women, Mexican, etc.) — each one a separate organization, many likely with their own related entities, such as foundations.  The next link is simply an interactive search (entity names links on it are clickable). I had done FY2016 only, but so few results showed, I backed it up one year.

Form 990 Srch Results YR=2015 NAME= State Bar Association Of bring up only 18 (Org Names=Active Links in the pdf) printed July8 2017 (2pp of results)<==Why several major state’s listings aren’t shown, DNK — may be a factor of the database’s labeling, or how they are titled.  But the absence of state bar associations tax returns from MAJOR states in such a search is unusual…Note most are filing Form 990Os).

2015 State Bars sorted by Total Assets 7/8/2017. Click to enlarge (true for most images herein).

Search Results within NY, Year 2015, sorted by $$

Search Results 2015 within CA, sorted by $$


 

 

 

 


 

 

 

 

 

Currently, the APA (P for “Psychological”) shows only one related tax-exempt entity, formed in 2001, but a recent (FY 2015) tax return shows it’s focused on promoting the profession across national lines (i.e., states, territories and provinces), by lobbying and organizationally, and as small as it is, relatively speaking, it shares about 50% of its revenues (“expenses”) as for “Payments to Affiliates” — which the fine print shows means the APA itself and possibly another related entity, the APA PAC (political action committee), EIN#000522094 also in D.C.

The same tax return then granted out a portion of is proceeds to others — and a three-page printout of “to whom” reveals minor grants ($15K, $20K range) to a variety of more local psychological associations, most by geography.  While those grantees are not showing as “related entities” to either APA or the APAPO, they are benefitting from its operations…

Grantees from p2 of 3 APA PO entity reflect various state-level psychological assoc’ns (see FY2015 return, or link to Sched I of Grants, all 3 pp, nearby in this post.

the APA PO lists two Related Entities, one of which (red oval) is a PAC, the other is APA proper.

the APA PO decribes what its reason for existence is, notice not limited to US only

The APA PO (EIN# on image) references Two Categories of Members, Practice Constituents and Education Constituents (who pay into a certain trust, not identified readily on the Form 990.

APAPO EIN#522262196 FY2015 (45pp) (Sched I of Grants only Grants were USD 471 268 Other Exps (mostly Paymts back to the APA) USD 3 687 269 (link to entire return provided above in text).


State (Territory,DC+ one Canadian) psychological associat’ns supported by the APA PO entity); click to enlarge.

Below (colorful annotations, thumbnail size) is image of a FY2004 list from the same organization’s Form 990. I am simply reminding readers that these state-level organizations exist and interact with the APA, or rather, its related entity.


Back to the “Related Entities”:

For example, the ABA “Financials” link shows combined financial statements and that two corporations were recently dissolved:  the James O. Broadhead Corporation (“JOB” EIN#521874598) and the ABA Museum of Law.  Not referenced on the “Financials” page for some reason is the National Judicial College (EIN#942427596) in Reno, NV, listed as a Related Entity at least to the dissolving JOB Corporation in 2012.  The NJC in Reno (street address at “Judicial College Building,” formed in 1977)  is of moderate size and gets grants (I just looked at recent Form 990) from the USDOJ, the USDOT (transportation) and the State Justice Institute — about $2M worth (next five images after the three (keep reading) with this-background-color captions from the unrelated-to-the-ABA NCJFCJ, were added 2017 from the ABA Financial Statements page which is one of the images).


Meanwhile, the financially small, but still influential NCJFCJ formed in 1975 (EIN#362486896), a completely separate entity (not ABA-related) on whom I’ve blogged so much, shows a PO Box 8970 in Reno Nevada (and said to be at the University of Nevada-Reno), and per a FY2004 Form 990 it received $12M of government grants.

So, just for comparison — one paragraph, a link, and three annotated images from the NCJFCJ (Nat’l Council on Juvenile and Family Court Judges, Inc), a FY2004 Form 990.*  
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