American Bar Foundation FY2021 filing

Tax-deductible

Chicago, IL501(c)(3)Since 1952Crime & LegalEIN 36-6110271Revenue $9.4M in FY2021

On file with the IRSamericanbarfoundation.org750 N Lake Shore Drive, 60611-3152 · Chicago, ILTax-exempt since Feb 1956Publicly supported charity — 170(b)(1)(A)(vi)

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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

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FY2021 · 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 · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.0 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
$1.7M
5% of total assets
Looks good: liabilities are 5% 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
$9.4M
-5% vs prior year
Spent
$7.4M
To programs
69%
Net assets
$36.2M
By yearFY2020–FY2025
Revenue
$9.4M
FY2021▼ -5%
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
$7.4M
FY2021▲ +7%
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
$36.2M
FY2021▲ +19%
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 FY2021 Form 990 (year ending August 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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% · $5.1M Management & general 24% · $1.8M Fundraising 7% · $554K

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 (FY2020); the FY2021 filing did not itemize Part VII
$242,813Pt VII · Sec A
Researcher
$202,995Pt VII · Sec A
Researcher
$175,169Pt VII · Sec A
Researcher
$154,304Pt VII · Sec A
Researcher
$123,889Pt VII · Sec A
$117,228Pt 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 · $5.0M · in their own filed words · FY2020
01

The research programresearch work in progress is currently comprised of 34 projects in three broad categories of inquiry: I) learning and practicing law, ii) protecting rights, accessing justice, and iii) making and implementing law.

$4.0Mprogram 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.

$556Kprogram 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.

$362Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$9.4M
Ln 12
Gifts and grantsLn 1h$8.3M
Investment incomeLn 3$985K
Fees for servicesLn 2g$63K
Money outPt IX
$7.4M
Ln 25
Programscol B$5.1M
Managementcol C$1.8M
Fundraisingcol D$554K
Owns and owesPt X
$36.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$37.9M
LiabilitiesLn 26$1.7M
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$8.3M
Government grantsLn 1e$829K
Noncash giftsLn 1g$77K
Fees for servicesLn 2g$63K
Investment incomeLn 3$985K
Gains on assetsLn 7$110K
Total revenueLn 12$9.4M
Assets in detailPt X, end of year
CashLn 1$2.5M
Cash and savings togetherLn 1–2$2.5M
InvestmentsLn 11–13$31.2M
Land, buildings, equipmentLn 10c$82K
Other assetsLn 15$17K
Total assetsLn 16$37.9M
LiabilitiesLn 26$1.7M
Net assetsLn 32$36.2M
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 FY21End FY21
Cash and savingsLn 1–2$3.0M$2.5M
InvestmentsLn 11–13$27.1M$31.2M
Land, buildings, equipmentLn 10c$57K$82K
Total assetsLn 16$34.0M$37.9M
LiabilitiesLn 26$3.5M$1.7M
Net assetsLn 32$30.4M$36.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$230K$230K
Grants to domestic individualsLn 2$415K$415K
Pay of current officers, directors and key staffLn 5$310K$59K$251K
Other salaries and wagesLn 7$3.4M$2.5M$653K$292K
Pension plan contributionsLn 8$284K$201K$56K$27K
Other employee benefitsLn 9$247K$171K$41K$35K
Payroll taxesLn 10$262K$183K$59K$21K
Legal feesLn 11b$13K$13K
Accounting feesLn 11c$128K$128K
Investment management feesLn 11f$50K$50K
Other fees for servicesLn 11g$552K$391K$140K$21K
Office expensesLn 13$48K$38K$7K$3K
Information technologyLn 14$125K$73K$27K$25K
OccupancyLn 16$880K$600K$235K$45K
TravelLn 17$4K$3K$1K$30
Conferences, conventions and meetingsLn 19$8K$7K$1K
InterestLn 20$9K$2K$7K
Payments to affiliatesLn 21$6K$6K
Depreciation, depletion and amortizationLn 22$13K$9K$3K$1K
InsuranceLn 23$49K$49K
Other expenses (24a–d)Ln 24$233K$138K$22K$73K
All other expensesLn 24e$112K$88K$19K$5K
Total functional expensesLn 25$7.4M$5.1M$1.8M$554K

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 Viewing $9.4M$7.4M$1.9M$36.2M 990 PDF
FY2020 $9.9M$6.9M$2.9M$30.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $9,357,330 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,345,421$8,309,483
I-9 Program service revenuePrior year $51,776$63,063
I-10 Investment incomePrior year $3,460,959$984,784
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $9,858,156$9,357,330
I-13 Grants and similar amounts paidPrior year $273,475$645,763
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,414,543$4,544,505
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,231,411$2,229,320
I-18 Total expensesPrior year $6,919,429$7,419,588
I-19 Revenue less expensesPrior year $2,938,727$1,937,742
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 $9,357,330 across 9 lines filed
VIII-1b Membership dues$1,961,381
VIII-1e Government grants$828,614
VIII-1f All other contributions, gifts and grants$5,519,488
VIII-1g Noncash contributions (included above)$77,323
VIII-1h Total contributions, gifts and grants$8,309,483
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $63,063$63,063
VIII-3 Investment incomeExcluded from tax $874,627$874,627
VIII-7 Net gain or loss on sales of assetsExcluded from tax $110,157$110,157
VIII-12 Total revenueRelated to mission $63,063 · Unrelated business $0 · Excluded from tax $984,784$9,357,330
Part IX · Statement of functional expenses $7,419,588 across 22 lines filed
IX-1 Grants to domestic organizationsPrograms $230,457$230,457
IX-2 Grants to domestic individualsPrograms $415,306$415,306
IX-5 Pay of current officers, directors and key staffPrograms $59,190 · Management $250,837$310,027
IX-7 Other salaries and wagesPrograms $2,497,002 · Management $652,809 · Fundraising $291,872$3,441,683
IX-8 Pension plan contributionsPrograms $201,044 · Management $55,801 · Fundraising $27,270$284,115
IX-9 Other employee benefitsPrograms $171,331 · Management $41,058 · Fundraising $34,552$246,941
IX-10 Payroll taxesPrograms $182,558 · Management $58,564 · Fundraising $20,617$261,739
IX-11b Legal feesManagement $12,635$12,635
IX-11c Accounting feesManagement $127,545$127,545
IX-11f Investment management feesManagement $50,067$50,067
IX-11g Other fees for servicesPrograms $391,163 · Management $139,519 · Fundraising $21,015$551,697
IX-13 Office expensesPrograms $38,212 · Management $6,700 · Fundraising $2,600$47,512
IX-14 Information technologyPrograms $72,860 · Management $26,829 · Fundraising $25,315$125,004
IX-16 OccupancyPrograms $599,632 · Management $235,344 · Fundraising $44,749$879,725
IX-17 TravelPrograms $2,917 · Management $1,345 · Fundraising $30$4,292
IX-19 Conferences, conventions and meetingsPrograms $7,346 · Management $1,000$8,346
IX-20 InterestManagement $1,783 · Fundraising $6,962$8,745
IX-21 Payments to affiliatesManagement $5,689$5,689
IX-22 Depreciation, depletion and amortizationPrograms $9,432 · Management $2,695 · Fundraising $1,348$13,475
IX-23 InsuranceManagement $49,014$49,014
IX-24 Other expenses (24a–d)Programs $138,061 · Management $21,979 · Fundraising $73,373$233,413
IX-24e All other expensesPrograms $88,365 · Management $19,050 · Fundraising $4,746$112,161
IX-25 Total functional expensesPrograms $5,104,876 · Management $1,760,263 · Fundraising $554,449$7,419,588
Part X · Balance sheet $37,925,650 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $3,040,179$2,475,611
X-3 Pledges and grants receivableStart of year $3,704,705$4,052,995
X-4 Accounts receivableStart of year $7,526$0
X-9 Prepaid expenses and deferred chargesStart of year $71,491$125,336
X-10c Land, buildings and equipment, netStart of year $57,087$82,124
X-11 Publicly traded securitiesStart of year $27,063,922$31,172,584
X-15 Other assetsStart of year $16,500$17,000
X-16 Total assetsStart of year $33,961,410$37,925,650
X-17 Accounts payable and accrued expensesStart of year $378,712$659,092
X-19 Deferred revenueStart of year $516,697$631,672
X-24 Unsecured notes and loans payableStart of year $718,857$0
X-25 Other liabilitiesStart of year $1,198,758$258,351
X-26 Total liabilitiesStart of year $3,515,152$1,724,647
X-27 Net assets without donor restrictionsStart of year $18,538,720$22,437,628
X-28 Net assets with donor restrictionsStart of year $11,907,538$13,763,375
X-32 Total net assets or fund balancesStart of year $30,446,258$36,201,003
X-33 Total liabilities and net assetsStart of year $33,961,410$37,925,650
Part XI · Reconciliation of net assets $36,201,003 net assets at year end
XI-1 Total revenue$9,357,330
XI-2 Total expenses$7,419,588
XI-3 Revenue less expenses$1,937,742
XI-4 Net assets at start of year$30,446,258
XI-5 Net unrealized gains (losses) on investments$3,945,084
XI-9 Other changes in net assets−$128,081
XI-10 Net assets at end of year$36,201,003

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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