Civic Intelligence

American Inns of Court Foundation

EIN 52-1405650 • 501(c)3 • Alexandria, VA

Profile

The american inns of court foundation leads the movement to elevate the american practice of law by promoting the ideals of excellence and professionalism, the exercise of civility and courtroom competence, the spirit of mutual cooperation and camaraderie, and adherence to legal ethics through membership in american inns of court.

225 Reinekers Lane 770Alexandria, VA 22314

www.innsofcourt.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.26x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.30x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

47th percentile

3.3%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$252,652

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

20th percentile

-7.4%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

1.3%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,541,033

Down $283,845 (-7.4%) from 2024

Liabilities

Down

$913,280

Down $501,950 (-35%) from 2024

Net Assets

Up

$2,627,753

Up $218,105 (+9.1%) from 2024

Revenue

Up

$3,069,690

Up $40,320 (+1.3%) from 2024

Expenses

Up

$2,969,075

Up $20,814 (+0.7%) from 2024

Net Income

Up

$100,615

Up $19,506 (+24%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,010,508Liabilities 2011: $128,399Net Assets 2011: $2,882,1092011Assets 2012: $3,031,964Liabilities 2012: $251,102Net Assets 2012: $2,780,8622012Assets 2013: $3,422,141Liabilities 2013: $427,974Net Assets 2013: $2,994,1672013Assets 2014: $3,511,686Liabilities 2014: $364,387Net Assets 2014: $3,147,2992014Assets 2015: $3,392,228Liabilities 2015: $502,523Net Assets 2015: $2,889,7052015Assets 2016: $3,194,937Liabilities 2016: $655,997Net Assets 2016: $2,538,9402016Assets 2017: $3,431,367Liabilities 2017: $704,740Net Assets 2017: $2,726,6272017Assets 2018: $3,274,113Liabilities 2018: $722,438Net Assets 2018: $2,551,6752018Assets 2019: $3,263,934Liabilities 2019: $630,371Net Assets 2019: $2,633,5632019Assets 2020: $3,347,525Liabilities 2020: $915,436Net Assets 2020: $2,432,0892020Assets 2021: $3,858,484Liabilities 2021: $660,071Net Assets 2021: $3,198,4132021Assets 2022: $3,201,898Liabilities 2022: $896,755Net Assets 2022: $2,305,1432022Assets 2023: $3,673,646Liabilities 2023: $1,463,959Net Assets 2023: $2,209,6872023Assets 2024: $3,824,878Liabilities 2024: $1,415,230Net Assets 2024: $2,409,6482024Assets 2025: $3,541,033Liabilities 2025: $913,280Net Assets 2025: $2,627,7532025

Highlighted filing

2025

Assets$3,541,033
Liabilities$913,280
Net Assets$2,627,753

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,093,547Expenses 2011: $2,162,255Net Income 2011: -$68,7082011Expenses 2012: $2,141,1492012Expenses 2013: $2,266,5552013Revenue 2014: $2,255,729Expenses 2014: $2,273,937Net Income 2014: -$18,2082014Revenue 2015: $2,323,479Expenses 2015: $2,447,224Net Income 2015: -$123,7452015Revenue 2016: $2,383,982Expenses 2016: $2,568,844Net Income 2016: -$184,8622016Revenue 2017: $2,722,628Expenses 2017: $2,718,318Net Income 2017: $4,3102017Revenue 2018: $2,811,995Expenses 2018: $2,849,650Net Income 2018: -$37,6552018Revenue 2019: $2,757,528Expenses 2019: $2,759,212Net Income 2019: -$1,6842019Revenue 2020: $2,706,276Expenses 2020: $2,908,379Net Income 2020: -$202,1032020Revenue 2021: $2,752,048Expenses 2021: $2,510,058Net Income 2021: $241,9902021Revenue 2022: $2,656,171Expenses 2022: $2,847,316Net Income 2022: -$191,1452022Revenue 2023: $2,663,607Expenses 2023: $2,918,790Net Income 2023: -$255,1832023Revenue 2024: $3,029,370Expenses 2024: $2,948,261Net Income 2024: $81,1092024Revenue 2025: $3,069,690Expenses 2025: $2,969,075Net Income 2025: $100,6152025

Highlighted filing

2025

Revenue$3,069,690
Expenses$2,969,075
Net Income$100,615

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.54$0.91$2.63$3.07$2.97$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$1.42$2.41$3.03$2.95$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$1.46$2.21$2.66$2.92$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.90$2.31$2.66$2.85$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.66$3.20$2.75$2.51$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.92$2.43$2.71$2.91$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.63$2.63$2.76$2.76$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$0.72$2.55$2.81$2.85$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.70$2.73$2.72$2.72$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.66$2.54$2.38$2.57$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.39$0.50$2.89$2.32$2.45$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.51$0.36$3.15$2.26$2.27$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.43$2.99$2.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.25$2.78$2.14
2011Summary only. Only limited summary data is available for this year.$3.01$0.13$2.88$2.09$2.16$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 16, 2026
Return Version
2024v5.5
Gross Receipts
$3,615,018
Mission and Program Overview

Mission

The american inns of court inspire the legal community to advance the rule of law by achieving the highest level of professionalism through example, education, and mentoring.

The mission of the american inns of court is to foster excellence in professionalism, ethics, civility, and legal skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,841,565$2,639,189▼ $202,376
Savings and Temporary Cash Investments$141,854$153,731▲ $11,877
Cash and Non-Interest-Bearing Accounts$54,096$127,083▲ $72,987
Land, Buildings, and Equipment, Net$107,376$103,669▼ $3,707
Pledges and Grants Receivable$142,755$94,963▼ $47,792
Prepaid Expenses and Deferred Charges$81,222$61,178▼ $20,044
Accounts Receivable$48,006$57,276▲ $9,270
Inventories for Sale or Use$7,441$4,791▼ $2,650
Total Assets$3,824,878$3,541,033▼ $283,845
Other Assets Total$400,563$299,153▼ $101,410
Liabilities
Other Liabilities$459,566$334,697▼ $124,869
Unsecured Notes Loans Payable$585,000$255,000▼ $330,000
Accounts Payable and Accrued Expenses$229,039$185,477▼ $43,562
Deferred Revenue$141,625$138,106▼ $3,519
Total Liabilities$1,415,230$913,280▼ $501,950
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,550,916$1,855,633▲ $304,717
Net Assets Without Donor Restrictions$858,732$772,120▼ $86,612
Total Net Assets Fund Balance$2,409,648$2,627,753▲ $218,105
Total Liabilities and Net Assets / Fund Balance$3,824,878$3,541,033▼ $283,845

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$103,669$979,823$1,083,492
Leasehold Improvements$0$7,658$7,658
Other Assets Org$8,962--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,550,916$215,609▲ $128,278$34,170$1,855,633
2023$1,080,272$402,000▲ $98,183$24,539$1,550,916
2022$905,577$133,751▲ $73,027$27,083$1,080,272
2021$1,081,504-▼ $29,630$140,847$905,577
2020$888,309-▲ $220,260$22,515$1,081,504
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Malinda DunnExecutive Director/CEOFT$241,171$11,481$252,652
David AkridgeDeputy Executive DirectorFT$190,995$43,900$234,895
Anne PaulDirector of Chapter Relations, MidwestFT$119,286$41,688$160,974
Anne PaulDirector of Chapter Relations, Midwe-$119,286$41,688$160,974
Wesley CarrDirector of Chapter RelationsFT$107,894$35,991$143,885
Michelle RungeDirector of Chapter RelationsFT$100,732$20,311$121,043
Elizabeth BinghamDirector of Education and MentoringFT$113,599$5,165$118,764

Highest Paid Contractors

ContractorServicesLocationCompensation
Design CuisineCatering Services2659 SOUTH SHIRLINGTON RD, Arlington, VA 22206$156,197
Delcor Technology SolutionsIt Services8380 COLESVILLE RD 550, Silver Spring, MD 20910$111,637
Revenue and Support

Revenue Composition

Contributions and Grants
$256,961
Program Service Revenue
$2,623,841
Investment Income
$172,616
Other Revenue
$16,272
All Other Contributions
$256,961
Change in Net Assets
$100,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,041,847
Revenue Not Reported on Financial Statements
$27,843
Revenue Not Reported on Form 990
$144,032
Other Revenue Adjustments
$323
Total Revenue per Audited Statements
$3,185,879
Total Revenue per Form 990
$3,069,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,591,862
Other Expenses$1,362,213
Total Fundraising Expense$98,165
Grants and Similar Amounts Paid$15,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$498,605$313,012$31,622$843,239
Current Officers, Directors, Trustees, and Key Employees$292,334$183,517$18,539$494,390
Conferences and Meetings$223,397$27,633$10$251,040
Information Technology$156,777$64,744$7,884$229,405
Travel$145,574$28,206$464$174,244
Office Expenses$122,306$30,351$10,879$163,536
Pension Plan Contributions$87,090$54,673$5,524$147,287
Occupancy$81,471$42,435$5,167$129,073
Fees for Services Accounting$61,503$32,034$3,901$97,438
Payroll Taxes$52,663$33,060$3,340$89,063
Depreciation Depletion$48,293$25,154$3,063$76,510
Insurance$26,029$13,558$1,651$41,238
All Other Expenses$20,747$8,091$814$29,652
Fees for Service Investment Mgmnt Fees-$27,520-$27,520
Other Employee Benefits$10,573$6,639$671$17,883
Interest$10,754$5,601$682$17,037
Foreign Grants$15,000--$15,000
Fees for Services Other$10,830$3,088$172$14,090
Advertising$3,812$739$12$4,563
Other Expenses$517$268$33$818
Payments to Affiliates$80$16-$96
Total Functional Expenses$1,937,992$932,918$98,165$2,969,075

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,969,075
Total Expenses per Audited Statements$2,967,774
Expenses per Audited Statements$2,941,555
Expenses Not Reported on Financial Statements$27,520
Expenses Not Reported on Form 990$26,219
International Activity

International Summary

Offices
1
Employees
0
Spending
$76,000

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropePROGRAM SERVICES; GRANTS TO RECIPIENTS LOCATED IN REGIONInternational Program00$73,000
East Asia & the PacificPROGRAM SERVICES; EDUCATIONAL ACTIVITIESChapter of Aicf10$3,000
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Lease Liability$334,697
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
Yes
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 membership of the american inns of court foundation shall consist of all active members of duly chartered american inns of court, together with honorary, emeritus, and national members. There shall be four classifications of active members: masters of the bench - consisting of experienced judges, lawyers, and law professors; barristers - consisting of lawyers with some experience but not yet masters; associates - consisting of lawyers who are law school graduates but who do not meet the american inns of court's minimum experience requirement for barristers; pupils - consisting of law students; and affiliated professionals - consisting of non-lawyers who serve in a role of judicial decision-maker or legal representative. There shall be three additional classes of members: national members - individuals in good standing who have been members of a local american inn of court but no longer are; emeritus members - designated by american inns of court from among active masters of the bench on the basis of long and distinguished service to their inns; and honorary members - designated by local american inns of court or by the american inns of court foundation on the basis of distinguished service to the bench or bar, furtherance of american inns of court objectives or other noteworthy achievements.

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

The members of the foundation in good standing shall elect trustees to the board of trustees.

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

The completed 990 is distributed to the entire board prior to filing. The board members are given 7 days to review the form and provide comment. Additionally, the form is sent to the treasurer and deputy executive director for their review and comment.

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

Annually, all directors and officers are provided with a copy of the conflict of interest policy and asked to sign an acknowledgment form.

Form 990, Part VI, Section B, Line 15

Periodically (every two to three years), we examine current non-profit compensation surveys (primarily the asae executive compensation survey). We consider budget size, staff size, scope, geographic location, and type of organization in calculating the median salary. The board sets the executive director's salary at approximately 2% above median. There is an executive evaluation & compensation committee charged with conducting an annual performance evaluation and reviewing salary survey findings. The last review of the executive director's compensation was conducted during mid-2025.

Form 990, Part VI, Section C, Line 19

Foundation bylaws, conflict of interest policy, whistleblower policy and the last three 990s are available on the foundation's public web site under forms and links/foundation forms. The foundation also makes its audited financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Inns of Court Foundation
EIN
52-1405650
Phone
7036843590
Address
225 REINEKERS LANE 770, ALEXANDRIA, VA 22314

Signing Officer

Name
Joseph Berger
Title
Executive Director
Phone
7036843590
Signed
2026-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Berger
Formed
1985
Legal Domicile
Dc
Voting Board Members
18
Independent Board Members
18
Employees
12
Volunteers
351

Preparer

Firm
Johnson Lambert Llp
Address
4242 SIX FORKS ROAD SUITE 1500, RALEIGH, NC 27609
Preparer
J Calvin Marks
Phone
9197196400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Bad debt expense -15,170. Currency exchange gain -323.

Financial Statement Notes

PART III, LINE 4:

The american inns of court foundation retains a number of pieces of art for the aesthetic appreciation and to preserve for future generations.

PART V, LINE 4:

The purpose of the a. Sherman christensen award fund is to provide long-term funding for the a. Sherman christensen award. A portion of this fund is temporarily restricted by the donor, mead data/lexis-nexis. The restriction ends at the end of fiscal year 2043. Until such restriction ends, that portion of the principal provided by mead data/lexis-nexis may only be expended for activities directly related to the annual presentation of the a. Sherman christensen award. Earnings and other contributions toward the fund are not similarly restricted. The restriction notwithstanding, a maximum of 4% of the 36-month average market value of the fund may be withdrawn annually to cover approved expenses. The purpose of the lewis f. Powell, jr. Award fund is to provide long-term funding for the lewis f. Powell, jr. Award for professionalism and ethics. This fund is designated for activities directly related to the annual presentation of the lewis f. Powell, jr. Award for professionalism and ethics. A maximum of 4% of the 36-month average market value of the fund may be withdrawn annually to cover approved expenses. The purpose of the sandra day o'connor award fund is to provide long-term funding for the sandra day o'connor award for professional service. This fund is designated for activities directly related to the annual presentation of the sandra day o'connor award for professional service. A maximum of 4% of the 36-month average market value of the fund may be withdrawn annually to cover approved expenses. The purpose of the warren e. Burger prize fund is to provide long-term funding for the warren e. Burger prize. This fund is designated for activities directly related to the annual presentation of the warren e. Burger prize. A maximum of 4% of the 36-month average market value of the fund may be withdrawn annually to cover approved expenses. The purpose of the american inns of court professionalism awards fund is to provide long-term funding for the american inns of court professionalism awards. This fund is designated for activities directly related to the presentation of the american inns of court professionalism awards. Accounting for contributions, earnings, income and expenses shall be on a federal circuit basis. A maximum of 4% of the 36-month average market value of the fund attributable to a particular circuit may be withdrawn annually to cover approved expenses. The purpose of the unrestricted howard t markey fund is to provide long-term funding for board designated purposes. A maximum of 4% of the 36-month average market value of the fund may be withdrawn annually to cover approved expenses.

PART X, LINE 2:

Management has concluded that there are no uncertain tax positions as of june 30, 2025.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 7,239. Fixed asset disposal 620.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Currency exchange gain 323.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Bad debt expense 15,170. Cost of goods sold 7,239. Fixed asset disposal 620.

Raw XML AppendixShowing 400 of 857 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/Desc0MEMBERSHIP PROGRAMS - THE FOUNDATION CARRIED OUT NUMEROUS PROGRAMS DESIGNED TO ASSIST LOCAL INNS OF COURT IN DELIVERING A HIGH-QUALITY MEMBER EXPERIENCE, AND TO ENHANCE THE MEMBER EXPERIENCE BEYOND WHAT OCCURS AT THE LOCAL LEVEL. SUCH PROGRAMS INCLUDED REGIONAL LEADERSHIP SUMMITS, INNSIGHT LEADERSHIP NEWSLETTER, THE BENCHER BI-MONTHLY MAGAZINE, THE ACHIEVING EXCELLENCE RECOGNITION PROGRAM, INN ADVISORY SERVICES, AND THE PROMOTION OF AIC IDEALS THROUGH THEMED MONTHS, INCLUDING THE NATIONAL CONVERSATION ON CIVILITY.
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IRS990/Form990PartVIISectionAGrp/PersonNm7HENRY M COXE III
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IRS990/Form990PartVIISectionAGrp/TitleTxt21DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF CHAPTER RELATIONS, MIDWEST
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF EDUCATION AND MENTORING
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR OF CHAPTER RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF CHAPTER RELATIONS
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IRS990/MissionDesc0THE AMERICAN INNS OF COURT INSPIRE THE LEGAL COMMUNITY TO ADVANCE THE RULE OF LAW BY ACHIEVING THE HIGHEST LEVEL OF PROFESSIONALISM THROUGH EXAMPLE, EDUCATION, AND MENTORING.
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