Civic Intelligence

American Bar Foundation

EIN 36-6110271 • 501(c)3 • Chicago, IL

Profile

The american bar foundation (abf) seeks to expand knowledge and advance justice through innovative, interdisciplinary, and rigorous 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.

750 N Lake Shore Drive 4th FLChicago, IL 60611

www.americanbarfoundation.org

Siviq Scores

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

Liabilities / Assets

37th percentile

0.11x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.49x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

60th percentile

8.3%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

3.6%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2024

Revenue Growth

31st percentile

-0.6%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2024

Assets

Up

$42,157,416

Up $2,605,638 (+6.6%) from 2023

Liabilities

Down

$4,499,705

Down $410,566 (-8.4%) from 2023

Net Assets

Up

$37,657,711

Up $3,016,204 (+8.7%) from 2023

Revenue

Up

$9,200,711

Up $395,970 (+4.5%) from 2023

Expenses

Up

$8,435,191

Up $325,393 (+4.0%) from 2023

Net Income

Up

$765,520

Up $70,577 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $18,658,807Liabilities 2010: $2,092,982Net Assets 2010: $16,565,8252010Assets 2011: $20,348,828Liabilities 2011: $1,720,882Net Assets 2011: $18,627,9462011Assets 2012: $20,959,433Liabilities 2012: $2,205,709Net Assets 2012: $18,753,7242012Assets 2013: $22,756,615Liabilities 2013: $2,191,049Net Assets 2013: $20,565,5662013Assets 2014: $24,847,398Liabilities 2014: $1,858,095Net Assets 2014: $22,989,3032014Assets 2015: $22,992,973Liabilities 2015: $2,025,219Net Assets 2015: $20,967,7542015Assets 2016: $24,278,898Liabilities 2016: $2,596,289Net Assets 2016: $21,682,6092016Assets 2017: $26,010,747Liabilities 2017: $2,278,747Net Assets 2017: $23,732,0002017Assets 2018: $27,511,560Liabilities 2018: $2,494,329Net Assets 2018: $25,017,2312018Assets 2019: $31,363,675Liabilities 2019: $3,554,541Net Assets 2019: $27,809,1342019Assets 2020: $33,961,410Liabilities 2020: $3,515,152Net Assets 2020: $30,446,2582020Assets 2021: $37,925,650Liabilities 2021: $1,724,647Net Assets 2021: $36,201,0032021Assets 2022: $34,564,445Liabilities 2022: $1,050,366Net Assets 2022: $33,514,0792022Assets 2023: $39,551,778Liabilities 2023: $4,910,271Net Assets 2023: $34,641,5072023Assets 2024: $42,157,416Liabilities 2024: $4,499,705Net Assets 2024: $37,657,7112024

Highlighted filing

2024

Assets$42,157,416
Liabilities$4,499,705
Net Assets$37,657,711

Operations Trend

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

$15M$10M$5.0M$0Expenses 2010: $6,179,9092010Expenses 2011: $6,084,5272011Expenses 2012: $7,019,6222012Expenses 2013: $6,731,3492013Revenue 2014: $6,844,180Expenses 2014: $6,376,443Net Income 2014: $467,7372014Revenue 2015: $6,502,338Expenses 2015: $6,232,383Net Income 2015: $269,9552015Revenue 2016: $6,712,127Expenses 2016: $6,620,334Net Income 2016: $91,7932016Revenue 2017: $8,234,738Expenses 2017: $6,799,313Net Income 2017: $1,435,4252017Revenue 2018: $8,850,670Expenses 2018: $7,569,846Net Income 2018: $1,280,8242018Revenue 2019: $11,200,967Expenses 2019: $7,579,460Net Income 2019: $3,621,5072019Revenue 2020: $9,858,156Expenses 2020: $6,919,429Net Income 2020: $2,938,7272020Revenue 2021: $9,357,330Expenses 2021: $7,419,588Net Income 2021: $1,937,7422021Revenue 2022: $8,543,107Expenses 2022: $7,911,819Net Income 2022: $631,2882022Revenue 2023: $8,804,741Expenses 2023: $8,109,798Net Income 2023: $694,9432023Revenue 2024: $9,200,711Expenses 2024: $8,435,191Net Income 2024: $765,5202024

Highlighted filing

2024

Revenue$9,200,711
Expenses$8,435,191
Net Income$765,520

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$42.2$4.50$37.7$9.20$8.44$0.77
2023Detailed filing. Detailed filing data is available for this year.$39.6$4.91$34.6$8.80$8.11$0.69
2022Detailed filing. Detailed filing data is available for this year.$34.6$1.05$33.5$8.54$7.91$0.63
2021Detailed filing. Detailed filing data is available for this year.$37.9$1.72$36.2$9.36$7.42$1.94
2020Detailed filing. Detailed filing data is available for this year.$34.0$3.52$30.4$9.86$6.92$2.94
2019Detailed filing. Detailed filing data is available for this year.$31.4$3.55$27.8$11.2$7.58$3.62
2018Detailed filing. Detailed filing data is available for this year.$27.5$2.49$25.0$8.85$7.57$1.28
2017Detailed filing. Detailed filing data is available for this year.$26.0$2.28$23.7$8.23$6.80$1.44
2016Detailed filing. Detailed filing data is available for this year.$24.3$2.60$21.7$6.71$6.62$0.09
2015Detailed filing. Detailed filing data is available for this year.$23.0$2.03$21.0$6.50$6.23$0.27
2014Detailed filing. Detailed filing data is available for this year.$24.8$1.86$23.0$6.84$6.38$0.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.8$2.19$20.6$6.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.0$2.21$18.8$7.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$1.72$18.6$6.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$2.09$16.6$6.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 8, 2025
Return Version
2023v6.0
Gross Receipts
$10,812,147
Mission and Program Overview

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.

To expand knowledge and advance justice through innovative, interdisciplinary, and rigorous empirical research on the law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$30,139,209$33,227,434▲ $3,088,225
Pledges and Grants Receivable$3,933,010$3,990,439▲ $57,429
Cash and Non-Interest-Bearing Accounts$1,494,774$1,560,794▲ $66,020
Land, Buildings, and Equipment, Net$76,501$43,807▼ $32,694
Prepaid Expenses and Deferred Charges$91,269$41,586▼ $49,683
Total Assets$39,551,778$42,157,416▲ $2,605,638
Other Assets Total$3,817,015$3,293,356▼ $523,659
Liabilities
Other Liabilities$4,116,227$3,636,103▼ $480,124
Deferred Revenue$453,336$460,405▲ $7,069
Accounts Payable and Accrued Expenses$340,708$403,197▲ $62,489
Total Liabilities$4,910,271$4,499,705▼ $410,566
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,634,563$23,630,922▲ $1,996,359
Net Assets With Donor Restrictions$13,006,944$14,026,789▲ $1,019,845
Total Net Assets Fund Balance$34,641,507$37,657,711▲ $3,016,204
Total Liabilities and Net Assets / Fund Balance$39,551,778$42,157,416▲ $2,605,638

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$935,907$935,907
Other Land Buildings$0$305,998$305,998
Equipment$43,807$43,625$87,432
Other Assets Org$60,165--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$29,102,844$10,180▲ $4,125,637$1,014,420$32,224,241
2022$28,611,679$48,500▲ $1,890,780$1,448,115$29,102,844
2021$31,290,551$53,897▼ $2,314,361$418,408$28,611,679
2020$26,979,838$302,886▲ $4,879,801$871,974$31,290,551
2019$24,770,283$219,100▲ $2,385,670$395,215$26,979,838
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bryant GarthDirector (thru 08/31/23)FT$282,063$27,954$310,017
Shari DiamondResearcherPT$212,489$44,066$256,555
Elizabeth MertzResearcherFT$189,551$32,157$221,708
Susan ShapiroResearcherFT$165,097$23,040$188,137
Matthew BurnettSenior Program OfficerFT$134,658$51,715$186,373
Ajay MehrotraResearcherPT$139,956$42,176$182,132
Mark SuchmanExecutive Director (starting 8/9/23)FT$106,799$5,187$111,986
Mary L SmithEx-officio--$100,000$100,000
Revenue and Support

Revenue Composition

Contributions and Grants
$7,277,044
Program Service Revenue
$49,238
Investment Income
$1,851,667
Other Revenue
$22,762
All Other Contributions
$5,340,189
Change in Net Assets
$765,520

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,392,401
Revenue Not Reported on Financial Statements
$1,808,310
Revenue Not Reported on Form 990
$757,782
Other Revenue Adjustments
$1,808,310
Total Revenue per Audited Statements
$8,150,183
Total Revenue per Form 990
$9,200,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,269,292
Other Expenses$2,562,393
Total Fundraising Expense$828,435
Grants and Similar Amounts Paid$603,506
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,628,225$724,022$450,595$3,802,842
Occupancy$575,327$284,789$71,406$931,522
Grants to Domestic Individuals$545,000--$545,000
Other Employee Benefits$337,590$67,138$42,231$446,959
Conferences and Meetings$344,457$37,431$397$382,285
Current Officers, Directors, Trustees, and Key Employees-$363,157-$363,157
Pension Plan Contributions$226,737$83,779$39,341$349,857
Payroll Taxes$192,857$77,119$36,501$306,477
Fees for Services Other$198,800$96,228-$295,028
Travel$203,635$47,300$495$251,430
Office Expenses$66,861$17,499$31,221$115,581
Information Technology$76,432$21,989$15,202$113,623
Other Expenses$128$10,189$62,042$72,359
Fees for Service Investment Mgmnt Fees-$64,186-$64,186
All Other Expenses$38,144$22,052$2,599$62,795
Insurance-$59,787-$59,787
Grants to Domestic Orgs$58,506--$58,506
Fees for Services Accounting-$46,729-$46,729
Depreciation Depletion$18,963$8,500$5,231$32,694
Fees for Services Legal-$24,064-$24,064
Payments to Affiliates-$9,174-$9,174
Payment Travel Entrtnmnt Publicly Ofcl$1,659$441-$2,100
Total Functional Expenses$5,535,062$2,071,694$828,435$8,435,191

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,435,191
Total Expenses per Audited Statements$8,379,276
Expenses per Audited Statements$8,371,005
Expenses Not Reported on Financial Statements$64,186
Expenses Not Reported on Form 990$8,271
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of North CarolinaAtlanta, GA501(c)(3)Research$45,984
Comparative Constitutions ProjectChicago, IL501(c)(3)Research$12,160

International Summary

Offices
0
Employees
0
Spending
$1,780,785

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments in the Region---$1,740,027
EuropeProgram ServicesResearch00$23,210
EuropeProgram ServicesProfessional Conferences00$13,241
North AmericaProgram ServicesProfessional Conferences00$2,754
East Asia and PacificProgram ServicesResearch00$1,553
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating$3,471,285
Due to Affiliates$104,560
Lease Liability - Finance$60,258
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 A, Line 6

The members of the corporation are the persons who from time to time are members of the board of governors of the american bar association. An annual meeting of the members is held in each year for the purpose of electing directors and for the transaction of such other business as may come before the meeting.

Form 990, Part VI, Section A, Line 7A

An annual meeting of the members is held for the purpose of electing directors and for the transaction of such other business as may come before the meeting.

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

The board retains the services of an independent cpa firm to prepare the organization's form 990. Management reviews the completed form 990 and provides a full copy to all voting members of the governing body prior to filing. All voting members may comment on the return prior to filing, which management assesses in coordination with the cpa firm that prepares the return, as warranted.

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

Officers, directors and key employees are annually required to complete a conflict of interest disclosure statement. Potential conflicts are logged with and monitored by the director of operations.

Form 990, Part VI, Section B, Line 15A

The organization's executive compensation policy is designed such that a committee of the board of directors convenes to assist the board in determining the compensation of the foundation's executive director. The committee, consisting entirely of independent directors, considers the performance of the executive director and compensation for executive directors of similar organizations. This process is documented.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available through applicable governmental agencies; the conflict of interest policy is available upon written request to the organization.

Filing and Contact Details

Filer

Filer Name
American Bar Foundation
EIN
36-6110271
Phone
3129886500
Address
750 N LAKE SHORE DRIVE 4TH FL, CHICAGO, IL 60611

Signing Officer

Name
Mark Suchman
Title
Executive Director
Phone
3129886500
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Suchman
Formed
1952
Legal Domicile
Il
Voting Board Members
25
Independent Board Members
24
Employees
55
Volunteers
102

Preparer

Firm
Plante & Moran Pllc
Address
10 S RIVERSIDE PLAZA 9TH FLOOR, CHICAGO, IL 60606
Preparer
Lu Ann Trapp
Phone
3122071040
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The foundation's endowments consist of individual funds established for a variety of purposes. These funds include the following: the liz and peter moser research fund in legal ethics, professional responsibility, and access to legal services. Established through a generous gift from liz and peter moser, and in recognition of their lifetime of dedication to legal ethics and professionalism, this fund supports the american bar foundation's fundamental empirical research in the fields of legal ethics, professional responsibility and access to legal services. Wm. Reece smith, jr. Research fund. Support for the wm. Reece smith, jr. Research fund recognizes the enormous contributions reece smith has made to the practice of law and legal scholarship, particularly in the fields of professional ethics, pro bono legal services, and international efforts to secure human rights and the rule of law. The fund will advance the foundation's notable research in these vital areas. Kenneth f. And harle g. Montgomery summer fellowship program for minority undergraduate students this fund was established in 1999 with a gift from the kenneth f. And harle g. Montgomery foundation. The fund supports the abf's summer internship for minority undergraduate students. Solon e. Summerfield foundation fund this fund was established with yearly gifts from the solon e. Summerfield foundation to establish a capital fund for the support of the abf's summer internship for minority undergraduate students. Summer research diversity fellowship program fund supports the abf's summer research diversity fellowship for undergraduate students. Samuel pool weaver fund this fund was established with a gift from samuel weaver in 1974. It originally funded an essay program. In 1986, the abf terminated the essay contest and designated the funds to "..recognize, encourage and support superior scholarship in the field of constitutional law.." maccrate research chair in the legal profession this fund was established through a gift from robert and connie maccrate. The fund is used solely to support the salary and research expenses of the abf professor designated by the director of the abf with the advice of the board of directors to hold the maccrate research chair in the legal profession. Contributors' memorial fund i this fund is the primary fund for all unrestricted, undesignated contributions to the foundation. Contributors' memorial fund ii this fund is comprised of proceeds from the sale of donated assets in the form of real estate donated to the foundation in 1985. Sustain the vision. This fund is comprised of contributions from a 1999 capital campaign to further the mission of the organization. Maynard toll this fund was created in 1981 with contributions from a law firm in recognition of the firm's colleague, maynard toll. William h. Neukom fellows research chair in diversity and law this fund was established in 2011 and supports research in diversity and law. The fund is to be used solely for the research expenses and salary of the scholar designated by the director of the abf with the advice of the board of directors. Robert o. Hetlage scholarship fund this fund was created in 2007 in honor of robert hetlage and contributions to this fund support the foundation's doctoral fellowship program. William c. Hubbard law & education conference endowment this fund is to support conferences recognizing and disseminating innovative and significant scholarship on law and education. The ruth bader ginsburg endowed fund for civil rights & gender equality to support high-quality research and programming in civil rights and gender equality.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Endowment spending allowance 708,528. Other nonoperating income/expense 40,983.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Income on long term investment (gross of fees) 1,157,207. Realized gain on investments 651,103.

Raw XML AppendixShowing 400 of 995 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.

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