Memphis Bar Association Inc
Nonprofit profile at a glance
- EIN
- 620267185
- IRS 990 coverage
- 2016–2025
- Forms available
- Form 990 2025
- Location
- Memphis, TN, USA
- Phone
- 9015243573
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $696,094
- Expenses
- $680,972
- Assets
- $281,593
- Liabilities
- $53,149
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
23 people listed
Executive titles in this filing
- MARY ANN UPCHURCH (EXECUTIVE DIRECTOR)
- ADAM JOHNSON (PAST PRESIDENT)
- LAURAN STIMAC (PRESIDENT)
- MARLINEE IVERSON (VICE PRESIDENT)
Highest reported compensation
- MARY ANN UPCHURCH (EXECUTIVE DIRECTOR): $114,409 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote the legal profession in memphis and shelby couny Tennessee.
What it reported doing in 2025
Legal profession continuing education courses to attendees through sessions conducted.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 25
- Transparency & Controls: 90
- Accountability: 84
- Sustainability: 29
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.5%; rating input score 28
- Program expense ratio: 28.4%; rating input score 28
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2.2%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 16.8%; rating input score 21; 21st percentile among comparable filings
Growth
- Program expense growth: -5.8% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -0.4% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -2.4% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 27.5% of revenue deployed · 28.4% of spending went to programs
- Governance: 23 of 23 board members independent · 5 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $194K in reported program spending
- Leadership: top reported pay $114K · 23 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2016 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 28/100.
- High — Financial Efficiency: Program expense ratio scored 28/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 37/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 21/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.