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National Bar Association
Financial Insights & Performance
Period
Reporting Period · January 1 – June 30, 2026

2026 Year-to-Date Financial Overview

First-half performance held steady on revenue while expenses rose modestly relative to the prior-year period. The balance sheet continued to strengthen.

Executive Headline

2026 began with a strong positive financial position, although first-half expenses increased relative to the prior-year period.

Period Comparison

2025 H1 vs 2026 H1

Revenue remained comparatively stable while higher spending reduced the first-half surplus.

2025 H1
2026 H1
Revenue
$3.08M$3.05M
-$26K
-0.8% vs prior H1
Expenses
$1.56M$2.02M
+$460K
+29.4% vs prior H1
Net Result
$1.50M$1.02M
-$478K
-31.8% vs prior H1
Monthly Detail

2026 monthly net result

January's convention revenue produced a strong opening month; February and March closed with modest deficits as expenses accelerated.

Positive
Negative
Cumulative
Revenue Mix

2026 H1 revenue by source vs 2025 H1

Revenue Category2025 H12026 H1$ Variance% VarianceShare ’26TrendDetail
National Convention Income-$39K-3.0%41.7%
Section & Division Revenue+$45K5.5%28.4%
National Office Revenue+$59K12.3%17.7%
Other Programs & Events-$116K-38.0%6.2%
Gertrude Rush / Mid-Year Revenue+$25K15.6%6.1%
Total$3.08M$3.05M-$26K-0.8%100%

Comparing six-month period to six-month period. Full-year 2025 comparisons are handled separately.

Expense Bridge

2025 H1 → 2026 H1 expense drivers

Higher Mid-Year Conference and National Office spending explain the majority of the year-over-year expense increase.

Base / Total
Increase
Decrease
Balance Sheet Bridge

December 31, 2025 → June 30, 2026

Assets
$3.53M
from $2.79M
+$738K
Liabilities
$598K
from $849K
-$251K
Equity
$2.93M
from $1.94M
+$989K
Bank Balances
$2.43M
from $2.04M
+$391K

The balance sheet strengthened during the first half of 2026, with higher assets and bank balances, lower liabilities, and increased equity.