Civic Intelligence

American Academy of Matrimonial Lawyers

EIN 36-6127197 • 501(c)6 • Chicago, IL

Profile

The mission of the academy is to

150 N Michigan Ave Suite 1420Chicago, IL 60601

www.aaml.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.52x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.68x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

24%

Faster revenue growth than 82% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,066,824

Up $471,495 (+13%) from 2023

Liabilities

Up

$2,127,709

Up $148,082 (+7.5%) from 2023

Net Assets

Up

$1,939,115

Up $323,413 (+20%) from 2023

Revenue

Up

$3,111,022

Up $607,497 (+24%) from 2023

Expenses

Up

$2,983,398

Up $511,540 (+21%) from 2023

Net Income

Up

$127,624

Up $95,957 (+303%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,174,017Liabilities 2010: $988,034Net Assets 2010: $185,9832010Assets 2011: $1,065,343Liabilities 2011: $733,447Net Assets 2011: $331,8962011Assets 2012: $724,200Liabilities 2012: $285,278Net Assets 2012: $438,9222012Assets 2013: $756,875Liabilities 2013: $430,104Net Assets 2013: $326,7712013Assets 2014: $1,633,721Liabilities 2014: $1,055,877Net Assets 2014: $577,8442014Assets 2015: $1,586,896Liabilities 2015: $1,017,807Net Assets 2015: $569,0892015Assets 2016: $1,468,042Liabilities 2016: $942,545Net Assets 2016: $525,4972016Assets 2017: $2,244,446Liabilities 2017: $1,307,046Net Assets 2017: $937,4002017Assets 2018: $1,985,493Liabilities 2018: $1,431,631Net Assets 2018: $553,8622018Assets 2019: $2,469,617Liabilities 2019: $1,559,025Net Assets 2019: $910,5922019Assets 2020: $2,791,576Liabilities 2020: $1,379,580Net Assets 2020: $1,411,9962020Assets 2021: $3,066,437Liabilities 2021: $1,341,413Net Assets 2021: $1,725,0242021Assets 2022: $3,125,486Liabilities 2022: $1,730,340Net Assets 2022: $1,395,1462022Assets 2023: $3,595,329Liabilities 2023: $1,979,627Net Assets 2023: $1,615,7022023Assets 2024: $4,066,824Liabilities 2024: $2,127,709Net Assets 2024: $1,939,1152024

Highlighted filing

2024

Assets$4,066,824
Liabilities$2,127,709
Net Assets$1,939,115

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,423,7932010Expenses 2011: $1,431,4032011Expenses 2012: $1,722,9812012Revenue 2013: $1,790,016Expenses 2013: $1,902,167Net Income 2013: -$112,1512013Revenue 2014: $1,999,742Expenses 2014: $1,748,669Net Income 2014: $251,0732014Revenue 2015: $2,143,551Expenses 2015: $2,115,182Net Income 2015: $28,3692015Revenue 2016: $2,182,653Expenses 2016: $2,252,867Net Income 2016: -$70,2142016Revenue 2017: $2,484,013Expenses 2017: $2,154,008Net Income 2017: $330,0052017Revenue 2018: $2,664,636Expenses 2018: $2,903,681Net Income 2018: -$239,0452018Revenue 2019: $2,542,487Expenses 2019: $2,300,168Net Income 2019: $242,3192019Revenue 2020: $1,623,427Expenses 2020: $1,287,980Net Income 2020: $335,4472020Revenue 2021: $2,165,636Expenses 2021: $1,826,269Net Income 2021: $339,3672021Revenue 2022: $2,413,970Expenses 2022: $2,429,904Net Income 2022: -$15,9342022Revenue 2023: $2,503,525Expenses 2023: $2,471,858Net Income 2023: $31,6672023Revenue 2024: $3,111,022Expenses 2024: $2,983,398Net Income 2024: $127,6242024

Highlighted filing

2024

Revenue$3,111,022
Expenses$2,983,398
Net Income$127,624

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$2.13$1.94$3.11$2.98$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$1.98$1.62$2.50$2.47$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$1.73$1.40$2.41$2.43$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$1.34$1.73$2.17$1.83$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$1.38$1.41$1.62$1.29$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$1.56$0.91$2.54$2.30$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$1.43$0.55$2.66$2.90$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$1.31$0.94$2.48$2.15$0.33
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.94$0.53$2.18$2.25$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.59$1.02$0.57$2.14$2.12$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.63$1.06$0.58$2.00$1.75$0.25
2013Detailed filing. Detailed filing data is available for this year.$0.76$0.43$0.33$1.79$1.90$0.11
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.29$0.44$1.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.73$0.33$1.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.99$0.19$1.42
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 9, 2019
Return Version
2018v3.1
Gross Receipts
$3,171,316
Mission and Program Overview

Mission

The mission of the academy is to

The mission of the academy is to provide leadership that promotes the highest degree of professionalism and excellence in the practice of family law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$935,705$822,439▼ $113,266
Savings and Temporary Cash Investments$224,700$530,228▲ $305,528
Cash and Non-Interest-Bearing Accounts$955,745$499,174▼ $456,571
Prepaid Expenses and Deferred Charges$125,961$123,553▼ $2,408
Land, Buildings, and Equipment, Net$753$349▼ $404
Intangible Assets$175$150▼ $25
Total Assets$2,244,446$1,985,493▼ $258,953
Other Assets Total$1,407$9,600▲ $8,193
Liabilities
Deferred Revenue$989,100$813,923▼ $175,177
Accounts Payable and Accrued Expenses$134,038$357,830▲ $223,792
Other Liabilities$183,908$259,878▲ $75,970
Total Liabilities$1,307,046$1,431,631▲ $124,585
Net Assets / Fund Balance
Unrestricted Net Assets$937,400$553,862▼ $383,538
Total Net Assets Fund Balance$937,400$553,862▼ $383,538
Total Liabilities and Net Assets / Fund Balance$2,244,446$1,985,493▼ $258,953

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$111,178$111,178
Equipment$349$52,527$52,876
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vicki L West 11-62818Executive DiFT$90,850$17,250$108,100
Barry EisenbergInterm ExecuPT$87,923-$87,923
Tammy Dillard-steels 94-121018Executive DiFT$31,872$4,327$36,199

Board Members and Trustees

NameTitle
Linda Lea VikenBylaws Chair
Madeline Marzano-lesnevichPresident
James MclarenCounsel
Peter M WalzerCurrent Pres
Scott MannCurrent Trea
Thomas WolfrumEx-officio J
Susan MyresFirst Vice P
John SlowiaczekImmediate Pa
Mitchell KarpfJournal Edit
David StarksNewsletter C
Alton AbromowitzParlimentari
Joslin DavisPast Preside
Laura BelleauPrior Treasu
Thomas SasserSecretary
Brent CashattVice Preside
Cary MogermanVice Preside
Elizabeth LindseyVice Preside
J Benjamin StevensVice Preside
Ronald GranbergVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,568,243
Investment Income
$96,393
Other Revenue
$0
Change in Net Assets
$-239,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,654,997
Revenue Not Reported on Financial Statements
$9,639
Revenue Not Reported on Form 990
$-135,493
Total Revenue per Audited Statements
$2,519,504
Total Revenue per Form 990
$2,664,636
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,411,238
Salaries, Compensation, and Employee Benefits$487,443
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel---$297,526
Fees for Services Other---$227,081
Current Officers, Directors, Trustees, and Key Employees---$210,645
Other Salaries and Wages---$199,120
Office Expenses---$109,614
Fees for Services Legal---$69,894
Fees for Services Accounting---$55,116
Information Technology---$54,262
Occupancy---$50,711
Payroll Taxes---$33,416
Other Expenses---$33,132
Other Employee Benefits---$31,960
Insurance---$16,923
Pension Plan Contributions---$12,302
All Other Expenses---$9,724
Fees for Service Investment Mgmnt Fees---$9,639
Grants to Domestic Orgs---$5,000
Depreciation Depletion---$429
Total Functional Expenses$0$0$0$2,903,681

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,903,681
Total Expenses per Audited Statements$2,903,042
Expenses per Audited Statements$2,894,042
Expenses Not Reported on Financial Statements$9,639
Expenses Not Reported on Form 990$9,000
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Chapter Dues Payable$259,878
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 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, Page 6, Part VI, Line 11B

Board members receive an electronic copy of form 990 prior to filing. The independent cpa hired to audit the financial statements and prepare the information returns is available to address questions or concerns prior to filing and meets annually with the board to reviews the financial statements and information returns.

Form 990, Page 6, Part VI, Line 12C

The board has adopted a conflict-of-interest policy with disclosure sttement. Each board member must complete or update annually the disclosure statement. All are reviewed annually by the board.

Form 990, Page 6, Part VI, Line 15A

The board reviews annually the compensation of key employees based on performance evaluation in connection with established goals and objectives, and determines compensation reasonableness thereof by reviewing data for similar organizations.

Form 990, Page 6, Part VI, Line 19

The organization's management provides, upon request, information subject to public disclosure. Additionally, three years of form 990 filed by the organization are available at guidestar.org.

Filing and Contact Details

Filer

Filer Name
American Academy of Matrimonial
EIN
36-6127197
Phone
3122636477
Address
150 N MICHIGAN AVE SUITE 1420, CHICAGO, IL 60601

Signing Officer

Name
Scott Mann
Title
Current Treasurer
Signed
2019-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter M Walzer
Formed
1962
Legal Domicile
Il
Voting Board Members
18
Independent Board Members
18
Employees
6
Volunteers
50

Preparer

Firm
Eder Casella & Co
Address
5400 W ELM STREET SUITE 203, MCHENRY, IL 60050
Preparer
Cheryden N Juergensen
Phone
8153441300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The academy is a nonprofit corporation that is exempt from federal income taxes under section 501(c)(6) of the internal revenue code and reported no unrelated business income for the year ended december 31, 2018. Management asserts there are no uncertain tax positions or other provision for income taxes that should be recognized in these financial statements.

Raw XML AppendixShowing 400 of 483 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0CURRENT PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt1CURRENT TREA
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3FIRST VICE P
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRIOR TREASU
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt12PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt13COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt14PARLIMENTARI
IRS990/Form990PartVIISectionAGrp/TitleTxt15BYLAWS CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16JOURNAL EDIT
IRS990/Form990PartVIISectionAGrp/TitleTxt17NEWSLETTER C
IRS990/Form990PartVIISectionAGrp/TitleTxt18EX-OFFICIO J
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt20INTERM EXECU
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IRS990/MissionDesc0THE MISSION OF THE ACADEMY IS TO PROVIDE LEADERSHIP THAT PROMOTES THE HIGHEST DEGREE OF PROFESSIONALISM AND EXCELLENCE IN THE PRACTICE OF FAMILY LAW.
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IRS990/ProgramServiceRevenueGrp/Desc3MBR. JOURNALS & PUBLICATIONS
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ACADEMY HOLDS TWO LARGE PROGRAMS EACH YEAR OFFERING THE HIGHEST QUALITY CONTINUING LEGAL EDUCATION, EXCITING BUSINESS NETWORKING EVENTS, PRODUCTIVE MEETINGS, AND CAMARADERIE WITH THE BEST FAMILY LAW PRACTITIONERS IN THE COUNTRY.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ACADEMY PROVIDES ADDITIONAL PROGRAMMING THROUGHOUT THE YEAR. SMALLER TRAINING PROGRAMS ARE PRESENTED BY EXPERTS IN ARBITRATION,MEDIATION NEGOTIATION, COLLABORATIVE LAW, AS WELL AS TRAINING OFFERED TO FAMILY LAW ASSOCIATES. THESE TRAININGS COVER TOPICS SUCH AS BUSINESS VALUATIONS, TAXATION, AND TRIAL PREPARATION ISSUES. PUBLICATIONS INCLUDE MONTHLY NEWSLETTERS AND WEEKLY E-BLASTS, MARKETING THE ACADEMY'S MEETINGS, PROGRAMS, WEBINARS, ARTICLES BY FAMILY LAW EXPERTS AND MORE.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHAPTER DUES PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS A NONPROFIT CORPORATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND REPORTED NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2018. MANAGEMENT ASSERTS THERE ARE NO UNCERTAIN TAX POSITIONS OR OTHER PROVISION FOR INCOME TAXES THAT SHOULD BE RECOGNIZED IN THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS RECEIVE AN ELECTRONIC COPY OF FORM 990 PRIOR TO FILING. THE INDEPENDENT CPA HIRED TO AUDIT THE FINANCIAL STATEMENTS AND PREPARE THE INFORMATION RETURNS IS AVAILABLE TO ADDRESS QUESTIONS OR CONCERNS PRIOR TO FILING AND MEETS ANNUALLY WITH THE BOARD TO REVIEWS THE FINANCIAL STATEMENTS AND INFORMATION RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD HAS ADOPTED A CONFLICT-OF-INTEREST POLICY WITH DISCLOSURE STTEMENT. EACH BOARD MEMBER MUST COMPLETE OR UPDATE ANNUALLY THE DISCLOSURE STATEMENT. ALL ARE REVIEWED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS ANNUALLY THE COMPENSATION OF KEY EMPLOYEES BASED ON PERFORMANCE EVALUATION IN CONNECTION WITH ESTABLISHED GOALS AND OBJECTIVES, AND DETERMINES COMPENSATION REASONABLENESS THEREOF BY REVIEWING DATA FOR SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S MANAGEMENT PROVIDES, UPON REQUEST, INFORMATION SUBJECT TO PUBLIC DISCLOSURE. ADDITIONALLY, THREE YEARS OF FORM 990 FILED BY THE ORGANIZATION ARE AVAILABLE AT GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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