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.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$1.0M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.2M a year · 13% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.0M
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Plus $27.1M in investments, Pt X · Ln 11–13
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
12
named funders · $4.8M
Looks good: 12 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3.5M
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
24
of 25 voting members
Looks good: 24 of 25 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.9M
Spent
$6.9M
To programs
69%
Net assets
$30.4M
By yearFY2020–FY2025
Revenue
$9.9M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$9.9M
FY2021$9.4M
FY2022$8.5M
FY2023$8.8M
FY2024$9.2M
FY2025$9.0M
Expenses
$6.9M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$6.9M
FY2021$7.4M
FY2022$7.9M
FY2023$8.1M
FY2024$8.4M
FY2025$8.7M
Net assets
$30.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$30.4M
FY2021$36.2M
FY2022$33.5M
FY2023$34.6M
FY2024$37.7M
FY2025$40.1M

From the FY2020 Form 990 (year ending August 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1956.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $4.7M Management & general 24% · $1.6M Fundraising 8% · $538K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

31 people listed on the 990; $1.0M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$230,612Pt VII · Sec A
Researcher
$201,285Pt VII · Sec A
Researcher
$165,746Pt VII · Sec A
$158,052Pt VII · Sec A
Researcher
$147,852Pt VII · Sec A
Researcher
$122,197Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Mark Suchman’s $329K as Researcher (starting 07/2025)/Prior Exec. Director (thru 07/2025) is at the 98th percentile of top reported officer pay among 1147 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mark Suchman$328,502$106,799————
Bryant Garth—$282,063$133,196———
Ajay K Mehrotra——$254,716$267,165$242,813$230,612
Shari Diamond$217,225$212,489$208,263$204,263$202,995$201,285
Elizabeth Mertz$194,309$189,551$179,749$177,520$175,169$165,746
Susan Shapiro—$165,097$159,174$155,930$154,304$147,852
Terence Halliday—————$158,052
Ajay Mehrotra$123,754$139,956————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Conducts innovative research to expand knowledge and advance justice through law.

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Provided by the organization

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3 programs · $4.6M · in their own filed words · FY2019
01

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.

$3.5Mprogram expense
02

Academic affairs and fellowshipsthe foundation offers a series of annual residence fellowships to students of high scholarly achievement. These fellowships are awarded to postdoctoral and doctoral candidates and undergraduate students on a merit basis.

$615Kprogram expense
03

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.

$475Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 12 funders →
Grants paid · 37 grants · $3.4M · 2019–2024
Unitemized GrantFY2024$247,500
Unitemized GrantFY2024$196,000
Unitemized GrantFY2024$100,000
Unitemized GrantFY2024$26,000
Unitemized GrantFY2023$330,000
Unitemized GrantFY2023$114,000
Unitemized GrantFY2023$75,000
Unitemized GrantFY2023$26,000
Unitemized GrantFY2022$143,000
Unitemized GrantFY2022$90,000
Unitemized GrantFY2022$75,000
Unitemized GrantFY2022$27,000
Texas A&m UniversityFY2022$16,098
Unitemized GrantFY2021$421,570
See all 37 grants →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$9.9M
Ln 12
Gifts and grantsLn 1h$6.3M
Investment incomeLn 3$3.5M
Fees for servicesLn 2g$52K
Money outPt IX
$6.9M
Ln 25
Programscol B$4.7M
Managementcol C$1.6M
Fundraisingcol D$538K
Owns and owesPt X
$30.4M
net assets · Ln 32
Cash and savingsLn 1–2$3.0M
Total assetsLn 16$34.0M
LiabilitiesLn 26$3.5M
PeoplePt VI, VII
31
listed · VII A
PaidVII A6
Voting boardVI 1a25
IndependentVI 1b24
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.3M
Government grantsLn 1e$42K
Noncash giftsLn 1g$8K
Fees for servicesLn 2g$52K
Investment incomeLn 3$3.5M
Gains on assetsLn 7$2.9M
Total revenueLn 12$9.9M
Assets in detailPt X, end of year
CashLn 1$3.0M
Cash and savings togetherLn 1–2$3.0M
InvestmentsLn 11–13$27.1M
Land, buildings, equipmentLn 10c$57K
Other assetsLn 15$16K
Total assetsLn 16$34.0M
LiabilitiesLn 26$3.5M
Net assetsLn 32$30.4M
OperationsPt I, VI
EmployeesI 566
VolunteersI 6101
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$907K$3.0M
InvestmentsLn 11–13$26.3M$27.1M
Land, buildings, equipmentLn 10c$75K$57K
Total assetsLn 16$31.4M$34.0M
LiabilitiesLn 26$3.6M$3.5M
Net assetsLn 32$27.8M$30.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$273K$273K
Pay of current officers, directors and key staffLn 5$291K$58K$233K
Other salaries and wagesLn 7$3.3M$2.5M$595K$257K
Pension plan contributionsLn 8$279K$202K$51K$26K
Other employee benefitsLn 9$272K$200K$45K$27K
Payroll taxesLn 10$244K$177K$48K$19K
Legal feesLn 11b$24K$6K$17K
Accounting feesLn 11c$65K$65K
Investment management feesLn 11f$69K$69K
Other fees for servicesLn 11g$285K$199K$53K$33K
Office expensesLn 13$57K$42K$13K$2K
Information technologyLn 14$131K$87K$25K$20K
OccupancyLn 16$898K$610K$246K$42K
TravelLn 17$137K$98K$29K$10K
Conferences, conventions and meetingsLn 19$189K$154K$30K$5K
InterestLn 20$25K$2K$23K
Payments to affiliatesLn 21$6K$6K
Depreciation, depletion and amortizationLn 22$18K$13K$4K$1K
InsuranceLn 23$37K$37K
Other expenses (24a–d)Ln 24$253K$136K$48K$68K
All other expensesLn 24e$36K$16K$16K$5K
Total functional expensesLn 25$6.9M$4.7M$1.6M$538K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $9.0M$8.7M$312K$40.1M 990 PDF
FY2024 $9.2M$8.4M$766K$37.7M 990 PDF
FY2023 $8.8M$8.1M$695K$34.6M 990 PDF
FY2022 $8.5M$7.9M$631K$33.5M 990 PDF
FY2021 $9.4M$7.4M$1.9M$36.2M 990 PDF
FY2020 Viewing $9.9M$6.9M$2.9M$30.4M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $9,858,156 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,984,673$6,345,421
I-9 Program service revenuePrior year $59,286$51,776
I-10 Investment incomePrior year $1,157,008$3,460,959
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $11,200,967$9,858,156
I-13 Grants and similar amounts paidPrior year $328,917$273,475
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,693,193$4,414,543
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,557,350$2,231,411
I-18 Total expensesPrior year $7,579,460$6,919,429
I-19 Revenue less expensesPrior year $3,621,507$2,938,727
Part VI · Governance 24 of 25 board members independent, no flags
VI-1a Voting members of the governing body25
VI-1b Independent voting members24
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $9,858,156 across 9 lines filed
VIII-1b Membership dues$1,836,482
VIII-1e Government grants$41,731
VIII-1f All other contributions, gifts and grants$4,467,208
VIII-1g Noncash contributions (included above)$8,077
VIII-1h Total contributions, gifts and grants$6,345,421
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $51,776$51,776
VIII-3 Investment incomeExcluded from tax $542,941$542,941
VIII-7 Net gain or loss on sales of assetsExcluded from tax $2,918,018$2,918,018
VIII-12 Total revenueRelated to mission $51,776 · Unrelated business $0 · Excluded from tax $3,460,959$9,858,156
Part IX · Statement of functional expenses $6,919,429 across 21 lines filed
IX-2 Grants to domestic individualsPrograms $273,475$273,475
IX-5 Pay of current officers, directors and key staffPrograms $58,272 · Management $233,088$291,360
IX-7 Other salaries and wagesPrograms $2,475,587 · Management $594,664 · Fundraising $257,366$3,327,617
IX-8 Pension plan contributionsPrograms $201,756 · Management $51,451 · Fundraising $25,876$279,083
IX-9 Other employee benefitsPrograms $200,052 · Management $45,204 · Fundraising $26,965$272,221
IX-10 Payroll taxesPrograms $177,076 · Management $48,246 · Fundraising $18,940$244,262
IX-11b Legal feesPrograms $6,369 · Management $17,496$23,865
IX-11c Accounting feesManagement $65,194$65,194
IX-11f Investment management feesManagement $69,092$69,092
IX-11g Other fees for servicesPrograms $199,161 · Management $52,945 · Fundraising $33,247$285,353
IX-13 Office expensesPrograms $42,035 · Management $13,407 · Fundraising $1,890$57,332
IX-14 Information technologyPrograms $86,853 · Management $24,754 · Fundraising $19,571$131,178
IX-16 OccupancyPrograms $610,103 · Management $245,678 · Fundraising $42,000$897,781
IX-17 TravelPrograms $98,013 · Management $29,123 · Fundraising $10,053$137,189
IX-19 Conferences, conventions and meetingsPrograms $153,776 · Management $30,359 · Fundraising $5,085$189,220
IX-20 InterestManagement $2,246 · Fundraising $23,037$25,283
IX-21 Payments to affiliatesManagement $6,227$6,227
IX-22 Depreciation, depletion and amortizationPrograms $12,655 · Management $4,339 · Fundraising $1,085$18,079
IX-23 InsuranceManagement $36,712$36,712
IX-24 Other expenses (24a–d)Programs $136,237 · Management $48,413 · Fundraising $68,155$252,805
IX-24e All other expensesPrograms $15,645 · Management $15,524 · Fundraising $4,932$36,101
IX-25 Total functional expensesPrograms $4,747,065 · Management $1,634,162 · Fundraising $538,202$6,919,429
Part X · Balance sheet $33,961,410 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $906,553$3,040,179
X-3 Pledges and grants receivableStart of year $4,036,039$3,704,705
X-4 Accounts receivableStart of year $11,297$7,526
X-9 Prepaid expenses and deferred chargesStart of year $52,334$71,491
X-10c Land, buildings and equipment, netStart of year $75,165$57,087
X-11 Publicly traded securitiesStart of year $26,266,787$27,063,922
X-15 Other assetsStart of year $15,500$16,500
X-16 Total assetsStart of year $31,363,675$33,961,410
X-17 Accounts payable and accrued expensesStart of year $418,501$378,712
X-19 Deferred revenueStart of year $84,655$516,697
X-24 Unsecured notes and loans payable$718,857
X-25 Other liabilitiesStart of year $2,093,938$1,198,758
X-26 Total liabilitiesStart of year $3,554,541$3,515,152
X-27 Net assets without donor restrictionsStart of year $16,424,117$18,538,720
X-28 Net assets with donor restrictionsStart of year $11,385,017$11,907,538
X-32 Total net assets or fund balancesStart of year $27,809,134$30,446,258
X-33 Total liabilities and net assetsStart of year $31,363,675$33,961,410
Part XI · Reconciliation of net assets $30,446,258 net assets at year end
XI-1 Total revenue$9,858,156
XI-2 Total expenses$6,919,429
XI-3 Revenue less expenses$2,938,727
XI-4 Net assets at start of year$27,809,134
XI-5 Net unrealized gains (losses) on investments−$1,207,426
XI-8 Prior period adjustments$1,147,372
XI-9 Other changes in net assets−$241,549
XI-10 Net assets at end of year$30,446,258

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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