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Nonprofiteer
← AMERICAN BAR ENDOWMENT

Form 990 for tax year 2024

Filed by AMERICAN BAR ENDOWMENT.

Totals

Total revenue
$30,399,177
Total expenses
$14,258,354
Contributions and grants received
$10,874,567
Grants paid
$9,417,795
Program service revenue
$0
Investment income
$18,913,895
Other revenue
$610,715
Total assets, end of year
$224,017,305
Total liabilities, end of year
$15,405,013
Net assets or fund balances, end of year
$208,612,292
Program services expenses (Part IX)
$11,196,652
Management and general expenses
$2,995,682
Fundraising expenses
$66,020
Program service expenses (Part III)
$11,196,652

Program services were 78.5% 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

    $10,874,567

  • 3 · Investment income

    total $4,718,243 · unrelated business $16,631 · excluded $4,701,612

  • 7a · Gross sales of assets other than inventory

    securities $108,013,476

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

    securities $93,817,824

  • 7c · Gain or loss

    securities $14,195,652

  • 7d · Net gain or loss

    total $14,195,652 · excluded $14,195,652

  • 11a · Other revenue: EMM INCOME

    total $265,000 · excluded $265,000

  • 11b · Other revenue: PENSION INCOME

    total $192,475 · excluded $192,475

  • 11c · Other revenue: PLR SERVICE CHARGE

    total $151,419 · unrelated business $151,419

  • 11d · All other revenue

    total $1,821 · excluded $1,821

  • 11e · Other revenue, total

    $610,715

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $9,417,795 · program services $9,417,795

  • 5 · Compensation of officers, directors and key employees

    total $344,590 · program services $172,294 · management and general $172,296

  • 7 · Other salaries and wages

    total $755,406 · program services $459,795 · management and general $285,951 · fundraising $9,660

  • 8 · Pension plan contributions

    total $34,532 · program services $23,322 · management and general $10,765 · fundraising $445

  • 9 · Other employee benefits

    total $43,955 · program services $33,078 · management and general $10,060 · fundraising $817

  • 10 · Payroll taxes

    total $67,338 · program services $42,156 · management and general $24,557 · fundraising $625

  • 11a · Fees: management

    total $198,616 · program services $168,000 · management and general $30,616

  • 11b · Fees: legal

    total $148,971 · management and general $148,971

  • 11c · Fees: accounting

    total $479,588 · management and general $479,588

  • 11f · Fees: investment management

    total $1,038,363 · management and general $1,038,363

  • 11g · Fees: other

    total $23,002 · management and general $4,346 · fundraising $18,656

  • 12 · Advertising and promotion

    total $372,569 · program services $331,425 · management and general $6,721 · fundraising $34,423

  • 13 · Office expenses

    total $109,037 · program services $62,739 · management and general $46,241 · fundraising $57

  • 14 · Information technology

    total $90,165 · management and general $90,165

  • 16 · Occupancy

    total $197,200 · program services $117,518 · management and general $78,453 · fundraising $1,229

  • 17 · Travel

    total $27,490 · management and general $27,490

  • 19 · Conferences, conventions and meetings

    total $361,177 · management and general $361,177

  • 22 · Depreciation, depletion and amortization

    total $22,077 · program services $10,297 · management and general $11,672 · fundraising $108

  • 23 · Insurance

    total $93,090 · management and general $93,090

  • 24a · Other expenses: PLR SERVICE CHARGE

    total $151,419 · program services $151,419

  • 24b · Other expenses: TAXES CURRENT YEAR

    total $76,836 · management and general $76,836

  • 24e · All other expenses

    total $205,138 · program services $206,814 · management and general -$1,676

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,506,263 · end of year $972,988

  • 4 · Accounts receivable

    beginning of year $15,000 · end of year $17,902

  • 9 · Prepaid expenses and deferred charges

    beginning of year $70,027 · end of year $29,091

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

    $289,872

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

    $274,648

  • 10c · Land, buildings and equipment, net

    beginning of year $32,504 · end of year $15,224

  • 11 · Investments: publicly traded securities

    beginning of year $201,569,117 · end of year $217,081,710

  • 13 · Investments: program-related

    beginning of year $421,587 · end of year $377,045

  • 15 · Other assets

    beginning of year $3,482,821 · end of year $5,523,345

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,919,252 · end of year $4,695,698

  • 18 · Grants payable

    beginning of year $9,508,679 · end of year $7,860,000

  • 25 · Other liabilities

    beginning of year $3,373,792 · end of year $2,849,315

  • 27 · Net assets without donor restrictions

    beginning of year $184,894,395 · end of year $203,881,084

  • 28 · Net assets with donor restrictions

    beginning of year $4,401,201 · end of year $4,731,208

Mission and programs · 2024

Mission

TO MAKE DISTRIBUTIONS TO 501(C)(3) ORGANIZATIONS INCLUDING, IN PACT, TO ADVANCE LEGAL STUDY AND RESEARCH AND TO PROMOTE THE ADMINISTRATION OF JUSTICE AND UNIFORMITY OF JUDICIAL DECISION THROUGHOUT THE U.S.

Activities or mission (Part I)

SEE SCHEDULE O FOR COMPLETE STATEMENT OF PURPOSE.THE ORGANIZATION IS ORGANIZED 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) OF THE INTERNAL REVENUE CODE. 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.

  • TO FURTHER ITS MISSION, THE ORGANIZATION MAKES GENERAL OPERATING SUPPORT GRANTS TO 501(C)(3) ORGANIZATIONS THAT ARE ALSO PUBLIC CHARITIES DESCRIBED IN EITHER 509(A)(1) OR 509(A)(2) OF THE INTERNAL REVENUE CODE, AND THAT GENERALLY SUPPORT THE ADVANCEMENT OF LEGAL STUDY AND RESEARCH OR PROMOTION OF THE ADMINISTRATION OF JUDICIAL DECISIONS THROUGHOUT THE UNITED STATES.

    Expenses $9,574,164 · Grants $9,417,795

  • TO RAISE FUNDS IN SUPPORT OF ITS MISSION, THE ORGANIZATION OPERATES GROUP INSURANCE PROGRAMS PURSUANT TO THE TERMS OF WHICH PARTICIPANTS MAY AGREE TO ALLOW THE ORGANIZATION TO RETAIN THE DIVIDENDS, AFTER EXPENSES, TO USE FOR CHARITABLE PURPOSES.

    Expenses $1,622,488

As filed on the 2024 return.

Listed in Part VII

  • Hon Lora J Livingston

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Howard H Vogel

    PRESIDENT UNTIL 8/24

    Total calculated
    $0
    Hours/week
    1

  • Hilarie Bass

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Kevin L Shepherd

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Tommy D Preston Jr

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Michelle A Behnke

    DIRECTOR UNTIL 8/24

    Total calculated
    $0
    Hours/week
    1

  • Robert M Carlson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Deborah Enix-Ross

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michelle M Gallardo

    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

  • Betty B Torres

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jonathan Cole

    EX OFFICIO

    Total calculated
    $0
    Hours/week
    1

  • Frank H Langrock

    EX OFFICIO

    Total calculated
    $0
    Hours/week
    1

  • Dana Hill

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $301,469
    From this org
    $263,139
    From related orgs
    $0
    Other
    $38,330
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $262,891
    Bonus
    $0
    Other
    $248
    Deferred
    $4,642
    Nontaxable benefits
    $33,688
    Filer's total
    $301,469

  • Daniel Wolterink

    DATA PROCESSING MANAGER

    Total calculated
    $114,766
    From this org
    $109,466
    From related orgs
    $0
    Other
    $5,300
    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 TO CERTAIN STAFF MEMBERS WERE AWARDED BASED ON THE DISCRETION OF THE BOARD OF DIRECTORS, TAKING INTO ACCOUNT THE REASONABLENESS OF THE TOTAL AMOUNT OF COMPENSATION (INCLUDING SUCH NON-FIXED BONUSES) TO BE PAID BY THE ORGANIZATION.

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 $8,296 · share of assets $447,938 · controlled entity

    Directly controlled by ABE

Provenance

Return type
form_990
Tax year
2024
Filed
16 April 2026
IRS schema version
2024v5.5
Source object
202601069349301100

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