Civic Intelligence

American Society of Comparative Law

EIN 13-6167943 • 501(c)3 • New Orleans, LA

Profile

Promotion of study of comparative law in the u.s.

6329 Freret StNew Orleans, LA 70118

www.comparativelaw.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

24%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,332,346

Up $188,922 (+17%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,332,346

Up $188,922 (+17%) from 2023

Revenue

Up

$136,575

Up $26,005 (+24%) from 2023

Expenses

Down

$56,105

Down $8,007 (-12%) from 2023

Net Income

Up

$80,470

Up $34,012 (+73%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $320,416Liabilities 2011: $02011Assets 2012: $385,802Liabilities 2012: $02012Assets 2013: $446,105Liabilities 2013: $02013Assets 2014: $418,783Liabilities 2014: $0Net Assets 2014: $418,7832014Assets 2015: $434,510Liabilities 2015: $0Net Assets 2015: $434,5102015Assets 2016: $501,225Liabilities 2016: $0Net Assets 2016: $501,2252016Assets 2017: $548,190Liabilities 2017: $0Net Assets 2017: $548,1902017Assets 2018: $521,061Liabilities 2018: $0Net Assets 2018: $521,0612018Assets 2019: $676,764Liabilities 2019: $0Net Assets 2019: $676,7642019Assets 2020: $840,241Liabilities 2020: $0Net Assets 2020: $840,2412020Assets 2021: $1,087,081Liabilities 2021: $0Net Assets 2021: $1,087,0812021Assets 2022: $956,776Liabilities 2022: $0Net Assets 2022: $956,7762022Assets 2023: $1,143,424Liabilities 2023: $0Net Assets 2023: $1,143,4242023Assets 2024: $1,332,346Liabilities 2024: $0Net Assets 2024: $1,332,3462024

Highlighted filing

2024

Assets$1,332,346
Liabilities$0
Net Assets$1,332,346

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $88,403Expenses 2011: $51,611Net Income 2011: $36,7922011Revenue 2012: $94,730Expenses 2012: $46,579Net Income 2012: $48,1512012Revenue 2013: $89,045Expenses 2013: $63,820Net Income 2013: $25,2252013Revenue 2014: $88,936Expenses 2014: $120,126Net Income 2014: -$31,1902014Revenue 2015: $104,914Expenses 2015: $71,444Net Income 2015: $33,4702015Revenue 2016: $98,897Expenses 2016: $72,577Net Income 2016: $26,3202016Revenue 2017: $97,159Expenses 2017: $67,946Net Income 2017: $29,2132017Revenue 2018: $84,180Expenses 2018: $91,874Net Income 2018: -$7,6942018Revenue 2019: $129,060Expenses 2019: $63,425Net Income 2019: $65,6352019Revenue 2020: $99,567Expenses 2020: $13,484Net Income 2020: $86,0832020Revenue 2021: $81,454Expenses 2021: $17,231Net Income 2021: $64,2232021Revenue 2022: $71,622Expenses 2022: $41,982Net Income 2022: $29,6402022Revenue 2023: $110,570Expenses 2023: $64,112Net Income 2023: $46,4582023Revenue 2024: $136,575Expenses 2024: $56,105Net Income 2024: $80,4702024

Highlighted filing

2024

Revenue$136,575
Expenses$56,105
Net Income$80,470

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.00$1.33$0.14$0.06$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.11$0.06$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.07$0.04$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.08$0.02$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$0.10$0.01$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.00$0.68$0.13$0.06$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$0.08$0.09$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.10$0.07$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.00$0.50$0.10$0.07$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.10$0.07$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.09$0.12$0.03
2013Summary only. Only limited summary data is available for this year.$0.45$0.00$0.09$0.06$0.03
2012Summary only. Only limited summary data is available for this year.$0.39$0.00$0.09$0.05$0.05
2011Summary only. Only limited summary data is available for this year.$0.32$0.00$0.09$0.05$0.04
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 10, 2022
Return Version
2021v4.2
Gross Receipts
$81,454
Mission and Program Overview

Mission

Promotion of the comparative study of law and the understanding of foreign legal systems' to establish, maintain, and publish the comparative law journal; and to provide for research and the publication of writings, books, papers, and pamphlets relating to comparative, foreign or private international law.

Promotion of study of comparative law in the u.s.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$840,241$1,087,081▲ $246,840
Investments in Publicly Traded Securities$661,971$840,545▲ $178,574
Cash and Non-Interest-Bearing Accounts$155,923$215,587▲ $59,664
Savings and Temporary Cash Investments$22,347$20,415▼ $1,932
Intangible Assets-$10,534-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$840,241$1,087,081▲ $246,840
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$840,241$1,087,081▲ $246,840
Total Liabilities and Net Assets / Fund Balance$840,241$1,087,081▲ $246,840
Compensation and Service Providers

Board Members and Trustees

NameTitle
Maximo LangerPresident
Hannah BuxbaumVice President
Afra AfsharipourDirector
Amalia D KesslerDirector
Amy SchmitzDirector
Anna OffitDirector
Antonia BaraggiaDirector
Antonio GidiDirector
Aparna PolavarapuDirector
Bernard Keith VetterDirector
Boris N MamlyukDirector
Carole PetersenDirector
Caroline BradleyDirector
Catherine RogersDirector
Charles H GustafsonDirector
Christian N OkekeDirector
Christoph HenkelDirector
Craig MartinDirector
Dan JoynerDirector
Dana RaigrodskiDirector
Daniel HalberstamDirector
David J GerberDirector
David LamettiDirector
Donald L HorowitzDirector
Fernanda NicolaDirector
Francesca BignamiDirector
Francisca PouDirector
Frank EmmertDirector
Frank UphamDirector
Fred L MorrisonDirector
Gary BellDirector
George a BermannDirector
Ioanna TourkochoritiDirector
J Randall TrahanDirector
Jack J Coe JrDirector
Jacques DelisleDirector
James Ar NafzigerDirector
James MaxeinerDirector
James Q WhitmanDirector
Jason YackeeDirector
Jayanth KrishnanDirector
Jeffrey E ThomasDirector
Jin ChengdongDirector
John C ReitzDirector
Joost BlomDirector
Jose Caramelo GomesDirector
Joshua KartonDirector
Leila SadatDirector
Louise TeitzDirector
Luis Muniz-arguellesDirector
Margaret WooDirector
Mark E CammackDirector
Mark RamseyerDirector
Mark S KendeDirector
Martin GelterDirector
Matthew C MirowDirector
Melanie M ReidDirector
Michel RosenfeldDirector
Michele GraziadeiDirector
Mitchel LasserDirector
Nina TepesDirector
Nuno GarupoDirector
Paolo Davide FarahDirector
Paul FrymerDirector
Paul R DubinskyDirector
Pedro MalavetDirector
Peter B MaggsDirector
Peter DanchinDirector
Peter KrugDirector
Pietro SirenoDirector
Rachel AndersonDirector
Richard AlbertDirector
Richard HylandDirector
Richard S KayDirector
Robert B AhdiehDirector
Roberto TonattiDirector
Robin EffronDirector
Russell MillerDirector
Sadie BlanchardDirector
Scott BauriesDirector
Se-shauna WheatleDirector
Stephen C MccaffreyDirector
Steven G CalabresiDirector
Tahirih LeeDirector
Thomas GinsburgDirector
Tim WebsterDirector
Tomothy WebsterDirector
Tracy a KayeDirector
Ugo a MatteiDirector
Ved P NandaDirector
Vera KorzunDirector
Vernon V PalmerDirector
Vincent JohnsonDirector
Vivian Grosswald CurranDirector
W Cole Durham JrDirector
William E ButlerDirector
Xiang GaoDirector
Yvette Joy LiebesmanDirector
Virginia Harper HoSecretary
Ronald ScaliseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,496
Program Service Revenue
$0
Investment Income
$17,270
Other Revenue
$24,688
Change in Net Assets
$64,223
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,481
Grants and Similar Amounts Paid$750
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$2,500--$2,500
Depreciation Depletion$1,053$1,053-$2,106
Office Expenses-$932-$932
Grants to Domestic Individuals$750--$750
Information Technology$570--$570
Other Expenses$248$125-$125
Total Functional Expenses$15,121$2,110$0$17,231
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Return is prepared by outside accounting firm and reviewed with the treasurer, an ecopy is provided to all board members prior to filing.

Form 990, Part VI, Section B, Line 12C

When board members come on the board they sign a conflict of interest disclosure, and throughout their term any conflicts are to be announced.

Form 990, Part VI, Section C, Line 19

The governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
American Society of Comparative Law
EIN
13-6167943
Phone
5048655958
Address
6329 FRERET ST, NEW ORLEANS, LA 70118

Signing Officer

Name
Ronald J Scalise Jr
Title
Treasurer
Phone
5048655958
Signed
2022-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald J Scalise Jr
Formed
1953
Legal Domicile
Ny
Voting Board Members
100
Independent Board Members
100
Employees
0
Volunteers
100

Preparer

Firm
Bourgeois Bennett LLC
Address
111 VETERANS BLVD SUITE 1700, METAIRIE, LA 70005
Preparer
Linda Eberle
Phone
5048314949
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 8:

Subsequent to the filing of the 2020 form 990, an additional bank account belonging to the organization was discovered. Current and recent past leadership was previously unaware of the existence of this account. The balance in the account as of december 31, 2020 of $83,224 is reported as a prior period adjustment on form 990, part xi, line 8.

Raw XML AppendixShowing 400 of 1,017 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum05048655958
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06329 FRERET STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW ORLEANS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
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IRS990/CashNonInterestBearingGrp/EOYAmt0215587
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IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/ConferencesMeetingsGrp/TotalAmt02500
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IRS990/ExpenseAmt015121
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd99X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt230
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt240
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt250
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt260
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt270
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt280
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt290
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt310
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt320
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt330
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt340
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt350
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt360
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt370
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt380
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt390
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt400
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt410
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt420
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt430
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt450
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt490
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt500
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt510
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt530
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt610
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt640
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt650
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt660
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt670
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt680
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt690
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt700
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt710
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt720
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt730
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt750
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt760
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt770
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt790
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt810
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt860
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt870
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt880
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt890
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt900
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt910
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt930
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt940
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt950
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt960
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt970
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt980
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt990
IRS990/Form990PartVIISectionAGrp/PersonNm0DAN JOYNER
IRS990/Form990PartVIISectionAGrp/PersonNm1VERA KORZUN
IRS990/Form990PartVIISectionAGrp/PersonNm2FERNANDA NICOLA
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES MAXEINER
IRS990/Form990PartVIISectionAGrp/PersonNm4PIETRO SIRENO
IRS990/Form990PartVIISectionAGrp/PersonNm5W COLE DURHAM JR
IRS990/Form990PartVIISectionAGrp/PersonNm6JOOST BLOM
IRS990/Form990PartVIISectionAGrp/PersonNm7ROBIN EFFRON
IRS990/Form990PartVIISectionAGrp/PersonNm8AFRA AFSHARIPOUR
IRS990/Form990PartVIISectionAGrp/PersonNm9UGO A MATTEI
IRS990/Form990PartVIISectionAGrp/PersonNm10TIM WEBSTER
IRS990/Form990PartVIISectionAGrp/PersonNm11THOMAS GINSBURG
IRS990/Form990PartVIISectionAGrp/PersonNm12DAVID J GERBER
IRS990/Form990PartVIISectionAGrp/PersonNm13XIANG GAO
IRS990/Form990PartVIISectionAGrp/PersonNm14GEORGE A BERMANN
IRS990/Form990PartVIISectionAGrp/PersonNm15RICHARD S KAY
IRS990/Form990PartVIISectionAGrp/PersonNm16MITCHEL LASSER
IRS990/Form990PartVIISectionAGrp/PersonNm17VED P NANDA
IRS990/Form990PartVIISectionAGrp/PersonNm18MARK S KENDE
IRS990/Form990PartVIISectionAGrp/PersonNm19DONALD L HOROWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm20SE-SHAUNA WHEATLE
IRS990/Form990PartVIISectionAGrp/PersonNm21MICHELE GRAZIADEI
IRS990/Form990PartVIISectionAGrp/PersonNm22ROBERT B AHDIEH
IRS990/Form990PartVIISectionAGrp/PersonNm23PEDRO MALAVET
IRS990/Form990PartVIISectionAGrp/PersonNm24MATTHEW C MIROW
IRS990/Form990PartVIISectionAGrp/PersonNm25TAHIRIH LEE
IRS990/Form990PartVIISectionAGrp/PersonNm26MARTIN GELTER
IRS990/Form990PartVIISectionAGrp/PersonNm27NUNO GARUPO
IRS990/Form990PartVIISectionAGrp/PersonNm28CHARLES H GUSTAFSON
IRS990/Form990PartVIISectionAGrp/PersonNm29FRANCESCA BIGNAMI

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