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.
64¢ of each $1 spent went to programs.
$1.2M 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

FY2023 · 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
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
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
2 mo
of spending, in cash
Plus $30.1M in investments, Pt X · Ln 11–13
Fine: 2.2 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
$4.9M
12% of total assets
Looks good: liabilities are 12% 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
$8.8M
+3% vs prior year
Spent
$8.1M
To programs
64%
Net assets
$34.6M
By yearFY2020–FY2025
Revenue
$8.8M
FY2023▲ +3%
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
$8.1M
FY2023▲ +3%
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
$34.6M
FY2023▲ +3%
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 FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2023 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

64 cents of each dollar spent went to programs.

Program services 64% · $5.2M Management & general 27% · $2.2M Fundraising 9% · $718K

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

Something off? Claim to add context

Who runs it and what they're paid

33 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$254,716Pt VII · Sec A
Researcher
$208,263Pt VII · Sec A
Researcher
$179,749Pt VII · Sec A
Researcher
$159,174Pt VII · Sec A
Senior Program Officer
$138,406Pt VII · Sec A
Interim Director(thru 8/31/23)
$133,196Pt VII · Sec A
Researcher
$118,919Pt 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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for American Bar Foundation

Tap to ask. American Bar Foundation sees how many people are interested.

Your first name shows with your question. American Bar Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $5.1M · in their own filed words · FY2022
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.

$3.8Mprogram 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.

$802Kprogram 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.

$525Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$8.8M
Ln 12
Gifts and grantsLn 1h$7.2M
Investment incomeLn 3$1.5M
Fees for servicesLn 2g$58K
Money outPt IX
$8.1M
Ln 25
Programscol B$5.2M
Managementcol C$2.2M
Fundraisingcol D$718K
Owns and owesPt X
$34.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$39.6M
LiabilitiesLn 26$4.9M
PeoplePt VI, VII
33
listed · VII A
PaidVII A7
Voting boardVI 1a25
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.2M
Government grantsLn 1e$591K
Noncash giftsLn 1g$711
Fees for servicesLn 2g$58K
Investment incomeLn 3$1.5M
Gains on assetsLn 7$127K
Total revenueLn 12$8.8M
Assets in detailPt X, end of year
CashLn 1$1.5M
Cash and savings togetherLn 1–2$1.5M
InvestmentsLn 11–13$30.1M
Land, buildings, equipmentLn 10c$77K
Other assetsLn 15$3.8M
Total assetsLn 16$39.6M
LiabilitiesLn 26$4.9M
Net assetsLn 32$34.6M
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 FY23End FY23
Cash and savingsLn 1–2$1.8M$1.5M
InvestmentsLn 11–13$28.6M$30.1M
Land, buildings, equipmentLn 10c$97K$77K
Total assetsLn 16$34.6M$39.6M
LiabilitiesLn 26$1.1M$4.9M
Net assetsLn 32$33.5M$34.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$121K$121K
Grants to domestic individualsLn 2$335K$335K
Pay of current officers, directors and key staffLn 5$474K$32K$442K
Other salaries and wagesLn 7$3.7M$2.6M$708K$411K
Pension plan contributionsLn 8$330K$224K$70K$35K
Other employee benefitsLn 9$319K$224K$59K$37K
Payroll taxesLn 10$297K$186K$79K$32K
Legal feesLn 11b$16K$16K
Accounting feesLn 11c$43K$43K
Investment management feesLn 11f$66K$66K
Other fees for servicesLn 11g$418K$263K$154K$875
Office expensesLn 13$97K$63K$16K$19K
Information technologyLn 14$113K$66K$25K$22K
OccupancyLn 16$909K$542K$320K$48K
TravelLn 17$257K$195K$56K$6K
Conferences, conventions and meetingsLn 19$299K$242K$37K$20K
Payments to affiliatesLn 21$6K$6K
Depreciation, depletion and amortizationLn 22$32K$24K$6K$2K
InsuranceLn 23$47K$47K
Other expenses (24a–d)Ln 24$169K$76K$12K$80K
All other expensesLn 24e$70K$49K$17K$4K
Total functional expensesLn 25$8.1M$5.2M$2.2M$718K

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 Viewing $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 $9.9M$6.9M$2.9M$30.4M 990 PDF

More to add? Claim this org

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 FY2023 990 (6 parts)
Part I · Summary $8,804,741 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,431,210$7,222,135
I-9 Program service revenuePrior year $60,132$58,339
I-10 Investment incomePrior year $1,051,765$1,524,267
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $8,543,107$8,804,741
I-13 Grants and similar amounts paidPrior year $773,151$455,838
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,652,018$5,111,885
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,486,650$2,542,075
I-18 Total expensesPrior year $7,911,819$8,109,798
I-19 Revenue less expensesPrior year $631,288$694,943
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 $8,804,741 across 9 lines filed
VIII-1b Membership dues$1,749,760
VIII-1e Government grants$591,350
VIII-1f All other contributions, gifts and grants$4,881,025
VIII-1g Noncash contributions (included above)$711
VIII-1h Total contributions, gifts and grants$7,222,135
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $58,339$58,339
VIII-3 Investment incomeExcluded from tax $1,397,068$1,397,068
VIII-7 Net gain or loss on sales of assetsExcluded from tax $127,199$127,199
VIII-12 Total revenueRelated to mission $58,339 · Unrelated business $0 · Excluded from tax $1,524,267$8,804,741
Part IX · Statement of functional expenses $8,109,798 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $120,838$120,838
IX-2 Grants to domestic individualsPrograms $335,000$335,000
IX-5 Pay of current officers, directors and key staffPrograms $31,610 · Management $442,110$473,720
IX-7 Other salaries and wagesPrograms $2,572,818 · Management $708,109 · Fundraising $411,269$3,692,196
IX-8 Pension plan contributionsPrograms $223,922 · Management $70,178 · Fundraising $35,486$329,586
IX-9 Other employee benefitsPrograms $224,169 · Management $58,629 · Fundraising $36,647$319,445
IX-10 Payroll taxesPrograms $185,906 · Management $78,924 · Fundraising $32,108$296,938
IX-11b Legal feesManagement $15,996$15,996
IX-11c Accounting feesManagement $43,140$43,140
IX-11f Investment management feesManagement $65,972$65,972
IX-11g Other fees for servicesPrograms $263,103 · Management $154,088 · Fundraising $875$418,066
IX-13 Office expensesPrograms $62,826 · Management $15,532 · Fundraising $19,014$97,372
IX-14 Information technologyPrograms $66,464 · Management $25,039 · Fundraising $21,954$113,457
IX-16 OccupancyPrograms $541,709 · Management $319,749 · Fundraising $47,922$909,380
IX-17 TravelPrograms $195,382 · Management $55,772 · Fundraising $5,656$256,810
IX-19 Conferences, conventions and meetingsPrograms $241,867 · Management $36,903 · Fundraising $20,147$298,917
IX-21 Payments to affiliatesManagement $5,529$5,529
IX-22 Depreciation, depletion and amortizationPrograms $23,633 · Management $6,068 · Fundraising $2,236$31,937
IX-23 InsuranceManagement $46,886$46,886
IX-24 Other expenses (24a–d)Programs $76,172 · Management $12,426 · Fundraising $80,456$169,054
IX-24e All other expensesPrograms $49,111 · Management $16,700 · Fundraising $3,748$69,559
IX-25 Total functional expensesPrograms $5,214,530 · Management $2,177,750 · Fundraising $717,518$8,109,798
Part X · Balance sheet $39,551,778 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,779,000$1,494,774
X-3 Pledges and grants receivableStart of year $4,028,285$3,933,010
X-9 Prepaid expenses and deferred chargesStart of year $62,109$91,269
X-10c Land, buildings and equipment, netStart of year $97,109$76,501
X-11 Publicly traded securitiesStart of year $28,578,442$30,139,209
X-15 Other assetsStart of year $19,500$3,817,015
X-16 Total assetsStart of year $34,564,445$39,551,778
X-17 Accounts payable and accrued expensesStart of year $472,139$340,708
X-19 Deferred revenueStart of year $261,626$453,336
X-25 Other liabilitiesStart of year $316,601$4,116,227
X-26 Total liabilitiesStart of year $1,050,366$4,910,271
X-27 Net assets without donor restrictionsStart of year $20,703,196$21,634,563
X-28 Net assets with donor restrictionsStart of year $12,810,883$13,006,944
X-32 Total net assets or fund balancesStart of year $33,514,079$34,641,507
X-33 Total liabilities and net assetsStart of year $34,564,445$39,551,778
Part XI · Reconciliation of net assets $34,641,507 net assets at year end
XI-1 Total revenue$8,804,741
XI-2 Total expenses$8,109,798
XI-3 Revenue less expenses$694,943
XI-4 Net assets at start of year$33,514,079
XI-5 Net unrealized gains (losses) on investments$432,485
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$34,641,507

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.