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Posts Tagged ‘APA Tax Returns Financial Statements and Related Entities

The Giant APA and ABA Typify The People’s Problem: Distinguishing PUBLIC (Gov’t Holdings and Operations, i.e., Assets and Cash Flow) from PRIVATE (Corporate Holdings + Operations, i.e., Assets and Cash Flow) So As To Hold Gov’t Accountable to Those It Taxes: the People Employed in Public and/or Private Sectors (Moved Here Dec. 25, 2019)

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The Giant APA and ABA Typify The People’s Problem: Distinguishing PUBLIC (Gov’t Holdings and Operations, i.e., Assets and Cash Flow) from PRIVATE (Corporate Holdings and Operations, i.e., Assets and Cash Flow) So As To Hold Gov’t Accountable to Those It Taxes: the People Employed in Public and/or Private Sectors (Moved Here Dec. 25, 2019) (case-sensitive short-link ends “-bXO,” last letter “O” as in “Ohio” not the symbol for zero (“0”) and about 9,000 words)

I off-ramped this material from the Front Page December 25, 2019 — it’d been up there quite a while but it seems I then left it in draft format.  Publishing it now just over five months later (mid-May, 2020),* I supplemented it extensively at the top, as usual.

*Part of the delay was until I could replace a dysfunctional (and decade-old) laptop and adjusting to the on-set of the “COVID-19” epidemic and business and public buildings, public gatherings shutdowns restructuring daily life and short-term, probably also longer-term plans to keep on living.  

Interesting to write then and now and (as always) I learned more in the process of writing.  You may be interested in the section

 The APA Website and its Self-Description, What’s Missing

..and watching me attempt to match up two APA entities registered in Washington, D.C., both non-profit,** with one tax return for each showing which is which. In the process of trying to do this, I found there ARE two tax returns labeled “APA” but the second one is APA Group Return for the many (about 54) divisions which, says its return, does NOT list all divisions.. and seems to have little to do with the second, more recent, nonprofit, registered only recently (relatively speaking for such an old association).

**(one is called “American Psychological Association Services, Inc.” and uses the tradename “APA Services, Inc.” [initials only] formed only in 2000, the other around since, per DC statement, 1925, although I the APA generally dates itself as far back as 1892 (corrected from “1875 as I just published it.  See next inset).

https://www.apa.org/about/apa/archives/apa-history

APA was founded in July 1892 by a small group of men interested in what they called “the new psychology.” The group elected 31 individuals, including themselves, to membership, with G. Stanley Hall (1844-1924) as its first president.

APA’s first meeting was held in December 1892 at the University of Pennsylvania. The basic governance of the APA consisted of a council with an executive committee. This structure has continued to the beginning of the twenty-first century: Today, APA has a Council of Representatives with a Board of Directors.  …


Realizing that the growth of applied psychology represented a potential threat to its preeminence, the leaders of APA reorganized during World War II. Under this reorganization plan APA merged with other psychological organizations resulting in a broader association organized around an increasingly diffuse conceptualization of psychology.

Now the association’s scope included professional practice and the promotion of human welfare as well as the practice of the science of psychology. This flexibility in scope has remained to the present.

Psychology boomed after the end of World War II with the greatest increase in membership coming between 1945 and 1970….


  • The GI Bill, the new Veterans Administration Clinical Psychology training program, and the creation of the National Institute of Mental Health contributed to the increased interest in psychology.
  • For the first time psychology was a field, in both science and practice, that was richly funded for training and research. This was, as one scholar termed it, The Golden Age of Psychology.

The rapid and incredible growth in APA’s membership reflected these trends as membership grew 630 percent from 1945 to 1970,

 Emphases (except the bolds) added]

By the way, I didn’t ever solve that which entity is which, and where’s the APA Services, Inc.’s tax return, if any?” dilemma yet, but by noting it here highlight that one exists.

How devious and distracting any nonprofit entity (private trade association focused on promoting its own business interests, which are supposed to be aligned with everyone else’s, member or not)  can be may be lost when noticing how gloriously and multi-faceted are their web pages and noble the organization’s purposes.

SO WHAT?  Tax-exemption is a privilege, the taxpayers make up the difference and no group or corporation is “too big to have to report” on time and honestly, and make it available to the public — but it seems, some think they are.

Exactly what is  [any nonprofit] entity, and where are its [for the USA], (A) IRS tax returns and (B) independently audited financial statements (for the larger ones), and ( C) how do these correspond to legally current and registered entities in which legal domicile (state, territory or “D.C.”), and if they don’t, why not?  If not current, why not?

IRS Tax Returns, State (or territory, D.C.) legal domicile registrations, and independently audited financial statements. These are especially important because nonprofits are PRIVATELY controlled, not public-traded, so similar information which might be available to the public and shareholders (i.e., SEC reports) do not apply, and are not resources to know more about such organizations.  How do the websites communicate where these are to the readers?

While the APA (website) is more than evasive in self-definition in business and nonprofit (IRS-responsible, that is in responsible ECONOMIC terms, (and doesn’t encouraging the public to check the other sources and find such discrepancies) rest assured the APA/APA Services, Inc. has a grand strategic plan for at least the next few years, for the benefit of all people, which means, naturally, advancing the field, called “our field”:

Our mission is to promote the advancement, communication, and application of psychological science and knowledge to benefit society and improve lives

and,

APA is positioning our field to play a leading role in addressing the grand challenges of today and the future.


I’d like to keep the extended introduction (update) to this post, with its extra hindsight in light of the recent pandemic in place here.  But, being nice, I moved it and some related material I’d added to this post, to: Privatization, Functionalism, the Complete Mental Health Archipelago.  It’s Here: So Why Should We Still Care? (May, 2020)(case-sensitive post short-link ends “-cmj”), where it’s waiting on me to complete it.


Post Title:The Giant APA and ABA Typify The People’s Problem: Distinguishing PUBLIC (Gov’t Holdings and Operations, i.e., Assets and Cash Flow) from PRIVATE (Corporate Holdings and Operations, i.e., Assets and Cash Flow) So As To Hold Gov’t Accountable to Those It Taxes: the People Employed in Public and/or Private Sectors (Moved Here Dec. 25, 2019) (case-sensitive short-link ends “-bXO,” last letter “O” as in “Ohio” not the symbol for zero (“0”) and about 9,000 words)

(Title clarifications: “Giant” and “Gov’t”)

“Giant” – While ABA and APA are not the largest among the nonprofits, they are still giant in influence in that almost every profession or business IN the private sector will be needing the services of lawyers, and many more, including within governments too, of licensed psychologists.

From everything I’ve been able to read about the family courts (USA and abroad), their reason for even existing is to bring on the mental and behavioral health specialists to judge and evaluate families in some sort of transition, thus diverting major business which might otherwise be handled in criminal courts into private services associated with these courts.

No wonder the power and influence of APA combined with the ABA (most courts involve lawyers!!) as a key organization is key to understanding the family courts.

It’d be helpful to get a bird’s-eye view of their organization through understanding how they network (and looking at the financials).

“Government” in the US is not a singular.  The federal government is one entity, but dispersion of its revenues throughout the system involves tens of thousands of other government entities, also typically able to tax and exercise governmental authority besides the well-known 50 states and territories.  I included a brief inset below on the U.S. Census of Governments as a reminder.

Businesses resemble government in that, like government entities, they often have one main “front” entity but many related subsidiaries or companies and they are, though faster, changing hands and evolving, whether through mergers & acquisitions, spinoffs, startups, etc. Knowing public from private guides  people into what kind of financials (we) have a right to expect and should seek out, and where we may have leverage as those governed, and where (if not under direct contract with such entities) we do not.

These relationships and related entities may or may not show up on their websites, but what WILL show up is whether or not the entities’ leadership — who after all are responsible for their own website design, whether in-house or contracted out — wish us to know much, or “not so much” about the companies’ financials:  Do they play “late to file and hard to get”? Do they attempt to distract with ALL kinds of other detailed information about purpose, accomplishments, famous people involved or backing them, and “grand plans for good”?

Does or does not the self-description under any “About” page reveal what kind(s) of entity it is, and if so, buried how deep and mixed among how much less relevant information on the page?

Both the APA and the ABA are organized around basic nonprofit (tax-exempt) status.  They do not have shareholders, are not public-traded, and not being government entities are not directly accountable to the people (of the USA. or its taxpayers) as a whole or need our consent to their operations.  But being incorporated they are accountable to the federal government as to registrations and tax (exemption) filings.

Why I use the word “entity” much and why it’s so important And what IS the definition? (and according to whom?) [Section added 5-13-2020, different background color inside reddish-brown borders marks the addition; I’ll also mark the end of the section.  This is for reminder and examples, because the ENTITIES I’m concerned about in this post are the PRIVATE ones participating (with Public).  

‘We have overall rights  (or so one might think until the recent COVID-19 pandemic!) and corresponding obligations under the public, but not necessarily under the private sector except where we have somehow contracted with them individually.

A big key to understanding the family courts is where the private sector has influenced and invaded the operations of the public, for its own profit and purposes, and justifying (continually, it seems) the deprivation and lessening of basic rights of individuals and individual families.

Basic meaning of “entity” from Cornell’s “Legal Information Institute” (“since 1992): https://www.law.cornell.edu/wex/entity (suggestion:  look also at the “wex” page.. it’s a collaborative -effort encyclopedia:  “Wex is a free legal dictionary and encyclopedia sponsored and hosted by the Legal Information Institute at the Cornell Law School. Wex entries are collaboratively created and edited by legal experts. More information about Wex can be found in the Wex FAQ. Here’s a list of all pages.

A person or organization possessing separate and distinct legal rights, such as an individual, partnership, or corporation.  An entity can, among other things, own property, engage in business, enter into contracts, pay taxes, sue and be sued. [emphases added]

When it comes to law and accounting, who or what is the ENTITY matters!  Especially if one wants to track flow of government expenditures to (or from) that entity, or when the urge to “sue someone” or even just complain about products or services — what’s the responsible entity?
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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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