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← FOUNDATION II OF THE AMERICAN COLLEGE OF TRIAL LAWYERS INC

Form 990 for tax year 2023

Filed by FOUNDATION II OF THE AMERICAN COLLEGE OF TRIAL LAWYERS INC.

Totals

Total revenue
$604,233
Total expenses
$839,723
Contributions and grants received
$387,773
Grants paid
$747,793
Program service revenue
$0
Investment income
$216,460
Other revenue
$0
Total assets, end of year
$7,728,894
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$7,728,894
Program services expenses (Part IX)
$751,950
Management and general expenses
$54,567
Fundraising expenses
$33,206
Program service expenses (Part III)
$751,950

Program services were 89.5% 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

    $387,773

  • 3 · Investment income

    total $124,699 · excluded $124,699

  • 7a · Gross sales of assets other than inventory

    other assets $371,764

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

    other assets $280,003

  • 7c · Gain or loss

    other assets $91,761

  • 7d · Net gain or loss

    total $91,761 · excluded $91,761

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $747,793 · program services $747,793

  • 11f · Fees: investment management

    total $19,525 · management and general $19,525

  • 11g · Fees: other

    total $9,613 · management and general $5,768 · fundraising $3,845

  • 13 · Office expenses

    total $44,484 · program services $4,157 · management and general $21,951 · fundraising $18,376

  • 24a · Other expenses: MISCELLANEOUS

    total $18,308 · management and general $7,323 · fundraising $10,985

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $29,912 · end of year $77,756

  • 2 · Savings and temporary cash investments

    beginning of year $301,869 · end of year $103,326

  • 8 · Inventories for sale or use

    beginning of year $8,490 · end of year $8,255

  • 11 · Investments: publicly traded securities

    beginning of year $6,497,838 · end of year $7,539,557

  • 27 · Net assets without donor restrictions

    beginning of year $6,344,700 · end of year $7,138,082

  • 28 · Net assets with donor restrictions

    beginning of year $493,409 · end of year $590,812

Mission and programs · 2023

Mission

THE FOUNDATION WAS FORMED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, SCIENTIFIC, LITERARY, AND CULTURAL PURPOSES, INCLUDING PROGRAMS OF RESEARCH AND EDUCATION TO IMPROVE THE ADMINISTRATION OF JUSTICE, THE SPECIAL FIELD OF TRIAL PRACTICE, AND THE DELIVERY AND QUALITY OF LEGAL SERVICES TO THE PEOPLE OF THE UNITED STATES AND CANADA AND TO STUDY AND ENHANCE THE PROFESSIONALISM AND THE ETHICS OF THE PRACTICE OF LAW.

Activities or mission (Part I)

THE FOUNDATION WAS FORMED TO IMPROVE TRIAL ADVOCACY SKILLS AND THE ADMINISTRATION OF JUSTICE.

  • FOUNDATION II OF THE AMERICAN COLLEGE OF TRIAL LAWYERS SUPPORTS TRIAL AND ADVOCACY COMPETITIONS AND PRESENTS AWARDS TO IMPROVE THE LITIGATION PROCESS.

    Expenses $751,950 · Grants $747,793

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • David J Hensler

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Susan J Harriman

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Francis M Wikstrom

    TREASUER

    Total calculated
    $0
    Hours/week
    1

  • David P Ackerman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth N Mulvey

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Rodney Acker

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Lynn K Neuner

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Samuel H Franklin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jeffery S Leon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Patricia A Lynn-Ford

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Henry E Klingeman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Joseph Arellano

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Joe R Caldwell Jr

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dennis Maggi

    ACTL EXECUTIVE DIRECTOR

    Total calculated
    $374,392
    From this org
    $0
    From related orgs
    $350,392
    Other
    $24,000
    Hours/week
    1 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $350,392 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $24,000 related
    Filer's total
    $0 + $374,392 related

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

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
ACTL, A RELATED ORGANIZATION, PAYS FOR FIRST-CLASS TRAVEL AND REASONABLE TRAVEL RELATED EXPENSES FOR THE PRESIDENT AND THEIR SPOUSE. THE ORGANIZATION ALSO PAYS FOR TRAVEL (NOT FIRST CLASS) AND REASONABLE TRAVEL RELATED EXPENSES FOR THE EXECUTIVE DIRECTOR'S SPOUSE.
PART I, LINE 3
ACTL, A RELATED ORGANIZATION, USES A COMPENSATION SURVEY OR STUDY TO ESTABLISH COMPENSATION FOR THE EXECUTIVE DIRECTOR, SUBJECT TO APPROVAL BY THE BOARD OF REGENTS.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202521349349311347

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