American Bar Foundation FY2022 filing

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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

Before you give

FY2022 · 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 · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $28.6M in investments, Pt X · Ln 11–13
Fine: 2.7 months of spending in cash; 1 to 3.
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
$1.1M
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 25 voting members
Looks good: 23 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
$8.5M
-9% vs prior year
Spent
$7.9M
To programs
69%
Net assets
$33.5M
By yearFY2020–FY2025
Revenue
$8.5M
FY2022▼ -9%
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
$7.9M
FY2022▲ +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
$33.5M
FY2022▼ -7%
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 FY2022 Form 990 (year ending August 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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% · $5.5M Management & general 24% · $1.9M Fundraising 7% · $551K

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 (FY2021); the FY2022 filing did not itemize Part VII
$267,165Pt VII · Sec A
Researcher
$204,263Pt VII · Sec A
Researcher
$177,520Pt VII · Sec A
Researcher
$155,930Pt VII · Sec A
Researcher
$110,492Pt VII · Sec A
Researcher
$110,452Pt 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.

See American Bar Foundation executive salaries →

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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3 programs · $5.3M · in their own filed words · FY2021
01

The research programresearch work in progress is currently comprised of 38 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.

$852Kprogram 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.

$474Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$8.5M
Ln 12
Gifts and grantsLn 1h$7.4M
Investment incomeLn 3$1.1M
Fees for servicesLn 2g$60K
Money outPt IX
$7.9M
Ln 25
Programscol B$5.5M
Managementcol C$1.9M
Fundraisingcol D$551K
Owns and owesPt X
$33.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$34.6M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
31
listed · VII A
PaidVII A6
Voting boardVI 1a25
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.4M
Government grantsLn 1e$218K
Noncash giftsLn 1g$523
Fees for servicesLn 2g$60K
Investment incomeLn 3$1.1M
Gains on assetsLn 7−$30K
Total revenueLn 12$8.5M
Assets in detailPt X, end of year
CashLn 1$1.8M
Cash and savings togetherLn 1–2$1.8M
Pledges and grants receivableLn 3$4.0M
Prepaid expenses and deferred chargesLn 9$62K
Land, buildings, equipmentLn 10c$97K
InvestmentsLn 11–13$28.6M
Other assetsLn 15$20K
Total assetsLn 16$34.6M
LiabilitiesLn 26$1.1M
Net assetsLn 32$33.5M
OperationsPt I, VI
EmployeesI 566
VolunteersI 6101
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$48K
Share of the $28.6M endowmentSch D 1g0.17%
Typical, median of 1,806 orgs0.44%
EndowmentSch D · Pt V
LineFY22FY21FY20FY19FY18
End of yearLn 1g$28.6M$31.3M$27.0M$24.8M$24.8M
Given inLn 1b$54K$303K$219K$13K$22K
SpentLn 1d–1f$418K$872K$395K$668K$785K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$2.5M$1.8M
InvestmentsLn 11–13$31.2M$28.6M
Land, buildings, equipmentLn 10c$82K$97K
Total assetsLn 16$37.9M$34.6M
LiabilitiesLn 26$1.7M$1.1M
Net assetsLn 32$36.2M$33.5M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$66K$66K
Grants to domestic individualsLn 2$707K$707K
Pay of current officers, directors and key staffLn 5$335K$63K$271K
Other salaries and wagesLn 7$3.5M$2.6M$662K$267K
Pension plan contributionsLn 8$305K$218K$63K$25K
Other employee benefitsLn 9$241K$172K$45K$24K
Payroll taxesLn 10$263K$188K$56K$20K
Legal feesLn 11b$13K$860$13K
Accounting feesLn 11c$54K$54K
Investment management feesLn 11f$48K$48K
Other fees for servicesLn 11g$397K$235K$143K$20K
Office expensesLn 13$119K$64K$51K$4K
Information technologyLn 14$122K$80K$21K$21K
OccupancyLn 16$875K$531K$298K$46K
TravelLn 17$121K$88K$31K$2K
Conferences, conventions and meetingsLn 19$391K$325K$30K$35K
InterestLn 20$2K$1K$955
Payments to affiliatesLn 21$6K$6K
Depreciation, depletion and amortizationLn 22$23K$17K$4K$2K
InsuranceLn 23$49K$49K
Other expenses (24a–d)Ln 24$177K$82K$16K$78K
All other expensesLn 24e$90K$44K$39K$7K
Total functional expensesLn 25$7.9M$5.5M$1.9M$551K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jun 17, 2026 $9.0M$8.7M$312K$40.1M 990 PDF
FY2024Filed with the IRS Jul 9, 2025 $9.2M$8.4M$766K$37.7M 990 PDF
FY2023Filed with the IRS Jun 25, 2024 $8.8M$8.1M$695K$34.6M 990 PDF
FY2022 ViewingFiled with the IRS May 10, 2023 $8.5M$7.9M$631K$33.5M 990 PDF
FY2021Filed with the IRS Jun 9, 2022 $9.4M$7.4M$1.9M$36.2M 990 PDF
FY2020Filed with the IRS Jul 7, 2021 $9.9M$6.9M$2.9M$30.4M 990 PDF

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 FY2022 990 (6 parts)
Part I · Summary $8,543,107 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,309,483$7,431,210
I-9 Program service revenuePrior year $63,063$60,132
I-10 Investment incomePrior year $984,784$1,051,765
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $9,357,330$8,543,107
I-13 Grants and similar amounts paidPrior year $645,763$773,151
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,544,505$4,652,018
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,229,320$2,486,650
I-18 Total expensesPrior year $7,419,588$7,911,819
I-19 Revenue less expensesPrior year $1,937,742$631,288
Part VI · Governance 23 of 25 board members independent, no flags
VI-1a Voting members of the governing body25
VI-1b Independent voting members23
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 $8,543,107 across 9 lines filed
VIII-1b Membership dues$1,859,913
VIII-1e Government grants$217,704
VIII-1f All other contributions, gifts and grants$5,353,593
VIII-1g Noncash contributions (included above)$523
VIII-1h Total contributions, gifts and grants$7,431,210
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $60,132$60,132
VIII-3 Investment incomeExcluded from tax $1,081,379$1,081,379
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$29,614−$29,614
VIII-12 Total revenueRelated to mission $60,132 · Unrelated business $0 · Excluded from tax $1,051,765$8,543,107
Part IX · Statement of functional expenses $7,911,819 across 22 lines filed
IX-1 Grants to domestic organizationsPrograms $66,380$66,380
IX-2 Grants to domestic individualsPrograms $706,771$706,771
IX-5 Pay of current officers, directors and key staffPrograms $63,411 · Management $271,342$334,753
IX-7 Other salaries and wagesPrograms $2,579,027 · Management $661,533 · Fundraising $267,072$3,507,632
IX-8 Pension plan contributionsPrograms $217,854 · Management $62,666 · Fundraising $24,949$305,469
IX-9 Other employee benefitsPrograms $171,738 · Management $45,037 · Fundraising $23,900$240,675
IX-10 Payroll taxesPrograms $187,607 · Management $56,028 · Fundraising $19,854$263,489
IX-11b Legal feesPrograms $860 · Management $12,533$13,393
IX-11c Accounting feesManagement $53,568$53,568
IX-11f Investment management feesManagement $47,914$47,914
IX-11g Other fees for servicesPrograms $234,648 · Management $142,915 · Fundraising $19,691$397,254
IX-13 Office expensesPrograms $63,753 · Management $50,907 · Fundraising $4,002$118,662
IX-14 Information technologyPrograms $80,151 · Management $20,842 · Fundraising $21,138$122,131
IX-16 OccupancyPrograms $530,748 · Management $298,419 · Fundraising $46,126$875,293
IX-17 TravelPrograms $88,215 · Management $31,010 · Fundraising $1,929$121,154
IX-19 Conferences, conventions and meetingsPrograms $325,417 · Management $30,202 · Fundraising $35,257$390,876
IX-20 InterestManagement $1,304 · Fundraising $955$2,259
IX-21 Payments to affiliatesManagement $5,954$5,954
IX-22 Depreciation, depletion and amortizationPrograms $16,729 · Management $4,295 · Fundraising $1,582$22,606
IX-23 InsuranceManagement $48,891$48,891
IX-24 Other expenses (24a–d)Programs $82,163 · Management $16,360 · Fundraising $78,034$176,557
IX-24e All other expensesPrograms $44,128 · Management $39,307 · Fundraising $6,703$90,138
IX-25 Total functional expensesPrograms $5,459,600 · Management $1,901,027 · Fundraising $551,192$7,911,819
Part X · Balance sheet $34,564,445 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,475,611$1,779,000
X-3 Pledges and grants receivableStart of year $4,052,995$4,028,285
X-9 Prepaid expenses and deferred chargesStart of year $125,336$62,109
X-10c Land, buildings and equipment, netStart of year $82,124$97,109
X-11 Publicly traded securitiesStart of year $31,172,584$28,578,442
X-15 Other assetsStart of year $17,000$19,500
X-16 Total assetsStart of year $37,925,650$34,564,445
X-17 Accounts payable and accrued expensesStart of year $659,092$472,139
X-19 Deferred revenueStart of year $631,672$261,626
X-23 Secured mortgages and notes payableStart of year $175,532$0
X-25 Other liabilitiesStart of year $258,351$316,601
X-26 Total liabilitiesStart of year $1,724,647$1,050,366
X-27 Net assets without donor restrictionsStart of year $22,437,628$20,703,196
X-28 Net assets with donor restrictionsStart of year $13,763,375$12,810,883
X-32 Total net assets or fund balancesStart of year $36,201,003$33,514,079
X-33 Total liabilities and net assetsStart of year $37,925,650$34,564,445
Part XI · Reconciliation of net assets $33,514,079 net assets at year end
XI-1 Total revenue$8,543,107
XI-2 Total expenses$7,911,819
XI-3 Revenue less expenses$631,288
XI-4 Net assets at start of year$36,201,003
XI-5 Net unrealized gains (losses) on investments−$3,318,212
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$33,514,079

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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