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Nonprofiteer
← AMERICAN BAR FOUNDATION

Form 990 for tax year 2023

Filed by AMERICAN BAR FOUNDATION.

Totals

Total revenue
$9,200,711
Total expenses
$8,435,191
Contributions and grants received
$7,277,044
Grants paid
$603,506
Program service revenue
$49,238
Investment income
$1,851,667
Other revenue
$22,762
Total assets, end of year
$42,157,416
Total liabilities, end of year
$4,499,705
Net assets or fund balances, end of year
$37,657,711
Program services expenses (Part IX)
$5,535,062
Management and general expenses
$2,071,694
Fundraising expenses
$828,435
Program service expenses (Part III)
$5,535,062

Program services were 65.6% 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.

  • 1b · Membership dues

    $1,570,784

  • 1e · Government grants (contributions)

    $366,071

  • 1f · All other contributions, gifts and grants

    $5,340,189

  • 1g · Noncash contributions included above

    $9,705

  • 2a · Program service revenue: PUBLICATION REVENUE

    total $49,238 · related or exempt $49,238

  • 3 · Investment income

    total $1,200,564 · excluded $1,200,564

  • 7a · Gross sales of assets other than inventory

    securities $2,262,539

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

    securities $1,611,436

  • 7c · Gain or loss

    securities $651,103

  • 7d · Net gain or loss

    total $651,103 · excluded $651,103

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $22,762 · excluded $22,762

  • 11e · Other revenue, total

    $22,762

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $58,506 · program services $58,506

  • 2 · Grants to domestic individuals

    total $545,000 · program services $545,000

  • 5 · Compensation of officers, directors and key employees

    total $363,157 · management and general $363,157

  • 7 · Other salaries and wages

    total $3,802,842 · program services $2,628,225 · management and general $724,022 · fundraising $450,595

  • 8 · Pension plan contributions

    total $349,857 · program services $226,737 · management and general $83,779 · fundraising $39,341

  • 9 · Other employee benefits

    total $446,959 · program services $337,590 · management and general $67,138 · fundraising $42,231

  • 10 · Payroll taxes

    total $306,477 · program services $192,857 · management and general $77,119 · fundraising $36,501

  • 11b · Fees: legal

    total $24,064 · management and general $24,064

  • 11c · Fees: accounting

    total $46,729 · management and general $46,729

  • 11f · Fees: investment management

    total $64,186 · management and general $64,186

  • 11g · Fees: other

    total $295,028 · program services $198,800 · management and general $96,228

  • 13 · Office expenses

    total $115,581 · program services $66,861 · management and general $17,499 · fundraising $31,221

  • 14 · Information technology

    total $113,623 · program services $76,432 · management and general $21,989 · fundraising $15,202

  • 16 · Occupancy

    total $931,522 · program services $575,327 · management and general $284,789 · fundraising $71,406

  • 17 · Travel

    total $251,430 · program services $203,635 · management and general $47,300 · fundraising $495

  • 18 · Travel or entertainment for public officials

    total $2,100 · program services $1,659 · management and general $441

  • 19 · Conferences, conventions and meetings

    total $382,285 · program services $344,457 · management and general $37,431 · fundraising $397

  • 21 · Payments to affiliates

    total $9,174 · management and general $9,174

  • 22 · Depreciation, depletion and amortization

    total $32,694 · program services $18,963 · management and general $8,500 · fundraising $5,231

  • 23 · Insurance

    total $59,787 · management and general $59,787

  • 24a · Other expenses: PRINTING AND PUBLICATIO

    total $99,036 · program services $21,741 · management and general $6,121 · fundraising $71,174

  • 24b · Other expenses: BANK FEES

    total $72,359 · program services $128 · management and general $10,189 · fundraising $62,042

  • 24e · All other expenses

    total $62,795 · program services $38,144 · management and general $22,052 · fundraising $2,599

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,494,774 · end of year $1,560,794

  • 3 · Pledges and grants receivable

    beginning of year $3,933,010 · end of year $3,990,439

  • 9 · Prepaid expenses and deferred charges

    beginning of year $91,269 · end of year $41,586

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

    $1,329,337

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

    $1,285,530

  • 10c · Land, buildings and equipment, net

    beginning of year $76,501 · end of year $43,807

  • 11 · Investments: publicly traded securities

    beginning of year $30,139,209 · end of year $33,227,434

  • 15 · Other assets

    beginning of year $3,817,015 · end of year $3,293,356

  • 17 · Accounts payable and accrued expenses

    beginning of year $340,708 · end of year $403,197

  • 19 · Deferred revenue

    beginning of year $453,336 · end of year $460,405

  • 25 · Other liabilities

    beginning of year $4,116,227 · end of year $3,636,103

  • 27 · Net assets without donor restrictions

    beginning of year $21,634,563 · end of year $23,630,922

  • 28 · Net assets with donor restrictions

    beginning of year $13,006,944 · end of year $14,026,789

Mission and programs · 2023

Mission

THE AMERICAN BAR FOUNDATION (ABF) SEEKS TO EXPAND KNOWLEDGE AND ADVANCE JUSTICE THROUGH INNOVATIVE, INTERDISCIPLINARY, AND RIGOROUS EMPIRICAL RESEARCH ON LAW, LEGAL PROCESSES, AND LEGAL INSTITUTIONS. TO FURTHER THIS MISSION THE ABF PRODUCES TIMELY, CUTTING-EDGE RESEARCH OF THE HIGHEST QUALITY TO INFORM AND GUIDE THE LEGAL PROFESSION, THE ACADEMY, AND SOCIETY IN THE UNITED STATES AND INTERNATIONALLY.

Activities or mission (Part I)

TO EXPAND KNOWLEDGE AND ADVANCE JUSTICE THROUGH INNOVATIVE, INTERDISCIPLINARY, AND RIGOROUS EMPIRICAL RESEARCH ON THE LAW.

  • THE RESEARCH PROGRAMRESEARCH WORK IN PROGRESS IS CURRENTLY COMPRISED OF 36 PROJECTS IN THREE BROAD CATEGORIES OF INQUIRY: I) LEARNING AND PRACTICING LAW, II) PROTECTING RIGHTS, ACCESSING JUSTICE, AND III) MAKING AND IMPLEMENTING LAW. A NUMBER OF FOUNDATION RESEARCH FACULTY ARE RECIPIENTS OF NATIONAL AND INTERNATIONAL AWARDS FOR THEIR PROFESSIONAL CONTRIBUTIONS. THE FOUNDATION'S RESEARCH AND ITS DISSEMINATION IS DESIGNED TO FURTHER THE FOUNDATION'S OVERALL OBJECTIVE OF SCHOLARLY PREEMINENCE IN THE STUDY OF LAW, LEGAL INSTITUTIONS, AND THE LEGAL PROFESSION. TO THIS END, RESEARCH PROJECTS ARE SUBJECT TO REVIEW BY AN INTERNAL RESEARCH COMMITTEE, AN EXTERNAL GROUP OF DISTINGUISHED AND INDEPENDENT SCHOLARS, AND A RESEARCH COMMITTEE OF THE BOARD OF DIRECTORS. THE RESEARCH PROJECTS ARE THEN VOTED ON BY THE FULL BOARD OF DIRECTORS. STANDARDS FOR REVIEW INCLUDE THE SIGNIFICANCE OF THE STUDY AND THE COMPORTMENT OF ITS DESIGN WITH THE STANDARDS OF INTEGRITY AND SCHOLARSHIP.

    Expenses $4,203,917 · Grants $463,506

  • FELLOWS OF THE AMERICAN BAR FOUNDATIONMEMBERS OF THE PRACTICING BENCH, BAR, AND LEGAL ACADEMY ARE INVITED TO PARTICIPATE IN THE AFFAIRS OF THE ORGANIZATION THROUGH NOMINATION AS FELLOWS OF THE FOUNDATION.

    Expenses $476,048

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $723,945 · Grants $140,000

  • LAW & SOCIAL INQUIRY AND LIAISON

    Expenses $131,152 · Revenue $49,238

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

  • JIMMY K GOODMAN

    PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • SANDRA J CHAN

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • MICHAEL H BYOWITZ

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • LAUREN K ROBEL

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • HAROLD D POPE

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • LAURA V FARBER

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    2

  • PATTY FERGUSON-BOHNEE

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PAULA E BOGGS

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JO ANN ENGELHARDT

    MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ROBERT J GREY JR

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HON SOPHIA H HALL

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ELLEN M JAKOVIC

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SHAYDA ZAERPOOR LE

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • J ANTHONY PATTERSON JR

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HON PETER M REYES JR

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DANIEL B RODRIGUEZ

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARY L SMITH

    EX-OFFICIO

    Total calculated
    $100,000
    From this org
    $0
    From related orgs
    $100,000
    Other
    $0
    Hours/week
    1 + 50 related

  • WILLIAM R BAY

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • PALMER G VANCE II

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • FRANK H LANGROCK

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • ORLANDO LUCERO

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    1

  • HARI M OSOFSKY

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    1

  • HOWARD H VOGEL

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    1

  • FRANK X NEUNER

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JENNIFER L PARENT

    EX-OFFICIO

    Total calculated
    $0
    Hours/week
    1

  • MARK SUCHMAN

    EXECUTIVE DIRECTOR (STARTING 8/9/23)

    Total calculated
    $111,986
    From this org
    $106,799
    From related orgs
    $0
    Other
    $5,187
    Hours/week
    35

  • SHARI DIAMOND

    RESEARCHER

    Total calculated
    $256,555
    From this org
    $212,489
    From related orgs
    $0
    Other
    $44,066
    Hours/week
    17

    Schedule J breakdown matched by us

    Base
    $212,489
    Bonus
    $0
    Other
    $0
    Deferred
    $21,770
    Nontaxable benefits
    $22,296
    Filer's total
    $256,555

  • ELIZABETH MERTZ

    RESEARCHER

    Total calculated
    $221,708
    From this org
    $189,551
    From related orgs
    $0
    Other
    $32,157
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $189,551
    Bonus
    $0
    Other
    $0
    Deferred
    $19,065
    Nontaxable benefits
    $13,092
    Filer's total
    $221,708

  • SUSAN SHAPIRO

    RESEARCHER

    Total calculated
    $188,137
    From this org
    $165,097
    From related orgs
    $0
    Other
    $23,040
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $165,097
    Bonus
    $0
    Other
    $0
    Deferred
    $16,515
    Nontaxable benefits
    $6,525
    Filer's total
    $188,137

  • MATTHEW BURNETT

    SENIOR PROGRAM OFFICER

    Total calculated
    $186,373
    From this org
    $137,158
    From related orgs
    $0
    Other
    $49,215
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $134,658
    Bonus
    $2,500
    Other
    $0
    Deferred
    $14,718
    Nontaxable benefits
    $34,497
    Filer's total
    $186,373

  • AJAY MEHROTRA

    RESEARCHER

    Total calculated
    $182,132
    From this org
    $139,956
    From related orgs
    $0
    Other
    $42,176
    Hours/week
    17

    Schedule J breakdown matched by us

    Base
    $139,956
    Bonus
    $0
    Other
    $0
    Deferred
    $14,988
    Nontaxable benefits
    $27,188
    Filer's total
    $182,132

  • BRYANT GARTH

    DIRECTOR (THRU 08/31/23)

    Total calculated
    $310,017
    From this org
    $282,063
    From related orgs
    $0
    Other
    $27,954
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $282,063
    Bonus
    $0
    Other
    $0
    Deferred
    $27,954
    Nontaxable benefits
    $0
    Filer's total
    $310,017

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 · Compensation survey or study
  • 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)

SCHEDULE J, PART I, LINE 7
AS INDICATED IN SCHEDULE J, PART II, CERTAIN INDIVIDUALS RECEIVED BONUSES BASED ON PERFORMANCE. THESE BONUSES ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD.

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

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
8 July 2025
IRS schema version
2023v6.0
Source object
202501909349300145

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