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Nonprofiteer
← AMERICAN BAR ENDOWMENT

Form 990 for tax year 2023

Filed by AMERICAN BAR ENDOWMENT.

Totals

Total revenue
$16,632,847
Total expenses
$12,381,629
Contributions and grants received
$8,904,419
Grants paid
$8,065,750
Program service revenue
$0
Investment income
$6,916,958
Other revenue
$811,470
Total assets, end of year
$207,097,319
Total liabilities, end of year
$17,801,723
Net assets or fund balances, end of year
$189,295,596
Program services expenses (Part IX)
$9,937,464
Management and general expenses
$2,394,614
Fundraising expenses
$49,551
Program service expenses (Part III)
$9,937,464

Program services were 80.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $8,904,419

  • 3 · Investment income

    total $4,086,616 · unrelated business $97,907 · excluded $3,988,709

  • 7a · Gross sales of assets other than inventory

    securities $72,452,414

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

    securities $69,622,072

  • 7c · Gain or loss

    securities $2,830,342

  • 7d · Net gain or loss

    total $2,830,342 · excluded $2,830,342

  • 11a · Other revenue: PENSION INCOME

    total $680,905 · excluded $680,905

  • 11b · Other revenue: PLR SERVICE CHARGE

    total $144,442 · unrelated business $144,442

  • 11c · Other revenue: SERVICES TO ALIP

    total $5,390 · unrelated business $5,390

  • 11d · All other revenue

    total -$19,267 · excluded -$19,267

  • 11e · Other revenue, total

    $811,470

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $8,065,750 · program services $8,065,750

  • 5 · Compensation of officers, directors and key employees

    total $511,080 · program services $255,540 · management and general $255,540

  • 7 · Other salaries and wages

    total $478,384 · program services $303,936 · management and general $164,238 · fundraising $10,210

  • 8 · Pension plan contributions

    total $11,167 · program services $7,153 · management and general $3,776 · fundraising $238

  • 9 · Other employee benefits

    total $75,053 · program services $45,260 · management and general $28,622 · fundraising $1,171

  • 10 · Payroll taxes

    total $61,385 · program services $35,092 · management and general $25,626 · fundraising $667

  • 11a · Fees: management

    total $205,109 · management and general $198,102 · fundraising $7,007

  • 11b · Fees: legal

    total $38,811 · management and general $38,811

  • 11c · Fees: accounting

    total $295,247 · management and general $295,247

  • 11f · Fees: investment management

    total $587,239 · management and general $587,239

  • 11g · Fees: other

    total $184,667 · program services $175,125 · management and general $9,407 · fundraising $135

  • 12 · Advertising and promotion

    total $578,935 · program services $551,185 · fundraising $27,750

  • 13 · Office expenses

    total $192,238 · program services $144,366 · management and general $47,729 · fundraising $143

  • 14 · Information technology

    total $46,132 · program services $8,751 · management and general $37,381

  • 16 · Occupancy

    total $339,870 · program services $189,390 · management and general $148,377 · fundraising $2,103

  • 17 · Travel

    total $4,559 · management and general $4,559

  • 19 · Conferences, conventions and meetings

    total $331,255 · management and general $331,255

  • 22 · Depreciation, depletion and amortization

    total $20,436 · program services $11,474 · management and general $8,835 · fundraising $127

  • 23 · Insurance

    total $76,881 · management and general $76,881

  • 24a · Other expenses: PLR SERVICE CHARGE

    total $144,442 · program services $144,442

  • 24b · Other expenses: TAXES CURRENT YEAR

    total $53,010 · management and general $53,010

  • 24c · Other expenses: PREMIUM

    total $17,036 · management and general $17,036

  • 24e · All other expenses

    total $62,943 · management and general $62,943

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,331,365 · end of year $1,506,263

  • 3 · Pledges and grants receivable

    beginning of year $116,205 · end of year $15,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $40,213 · end of year $70,027

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

    $289,872

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

    $257,368

  • 10c · Land, buildings and equipment, net

    beginning of year $21,061 · end of year $32,504

  • 11 · Investments: publicly traded securities

    beginning of year $179,341,447 · end of year $201,569,117

  • 13 · Investments: program-related

    beginning of year $457,030 · end of year $421,587

  • 15 · Other assets

    beginning of year $2,840,424 · end of year $3,482,821

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,668,139 · end of year $4,919,252

  • 18 · Grants payable

    beginning of year $9,236,858 · end of year $9,508,679

  • 25 · Other liabilities

    beginning of year $3,873,280 · end of year $3,373,792

  • 27 · Net assets without donor restrictions

    beginning of year $160,339,461 · end of year $184,894,395

  • 28 · Net assets with donor restrictions

    beginning of year $4,030,007 · end of year $4,401,201

Mission and programs · 2023

Mission

THE CORPORATION'S PURPOSES ARE TO ADVANCE LEGAL STUDY AND RESEARCH TO PROMOTE THE ADMINISTRATION OF JUSTICE AND UNIFORMITY OF JUDICIAL DECISION THROUGHOUT THE UNITED STATES.

Activities or mission (Part I)

SEE SCHEDULE O FOR COMPLETE STATEMENT OF PURPOSE.THE ORGANIZATION IS EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, LITERARY, RELIGIOUS, AND SCIENTIFIC PURPOSES INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3). WITHIN THE FOREGOING, THE CORPORATION'S PURPOSES IN PART ARE TO ADVANCE LEGAL STUDY AND RESEARCH AND TO PROMOTE THE ADMINISTRATION OF JUSTICE AND UNIFORMITY OF JUDICIAL DECISION THROUGHOUT THE UNITED STATES.

  • UNRESTRICTED GRANTS TO THE AMERICAN BAR FOUNDATION AND THE ABA FUND FOR JUSTICE AND EDUCATION IN SUPPORT OF THEIR RESEARCH, PUBLIC SERVICE, AND EDUCATIONAL PROJECTS AND PROGRAMS. ALSO OPPORTUNITY GRANTS TO A NUMBER OF PRIMARILY COMMUNITY-BASED 501(C)(3) LEGAL SERVICE PROVIDERS.

    Expenses $8,196,667 · Grants $8,065,750

  • INSURANCE PROGRAMS OPERATED TO PRODUCE CONTRIBUTIONS.

    Expenses $1,740,797

As filed on the 2023 return.

Listed in Part VII

  • Howard H Vogel

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Hon Lora J Livingston

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Hilarie Bass

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Tommy D Preston Jr

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Michelle A Behnke

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Robert M Carlson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael E Flowers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tracy A Giles

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Roberta B Liebenberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Randall D Noel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Patricia Lee Refo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kevin L Shepherd

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Deborah Enix-Ross

    EX OFFICIO

    Total calculated
    $0
    Hours/week
    1

  • Frank H Langrock

    EX OFFICIO

    Total calculated
    $0
    Hours/week
    1

  • Joanne Martin Exec Dir Until

    9/1/23, CONSULTANT UNTIL 10/1/23

    Total calculated
    $370,503
    From this org
    $352,898
    From related orgs
    $0
    Other
    $17,605
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $352,455
    Bonus
    $0
    Other
    $443
    Deferred
    $6,917
    Nontaxable benefits
    $10,688
    Filer's total
    $370,503

  • Daniel Wolterink

    DATA PROCESSING MANAGER

    Total calculated
    $115,161
    From this org
    $110,424
    From related orgs
    $0
    Other
    $4,737
    Hours/week
    37.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
NON-FIXED BONUSES WERE AWARDED BASED ON THE DISCRETION OF THE BOARD OF DIRECTORS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

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

  • AMERICAN LAWYERS INSURANCE PLANS INC

    C · INSURANCE · IL · 100% owned · share of income $1,671 · share of assets $440,681 · controlled entity

    Directly controlled by ABE

Provenance

Return type
form_990
Tax year
2023
Filed
25 February 2025
IRS schema version
2023v6.0
Source object
202500599349300200

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