2024-02-14T08:03:07-06:00 2023-06-30 420714325 RSM US LLP 30 SOUTH WACKER DR SUITE 3300 CHICAGO IL 606063392 990 2022-07-01 362384321 AMERICAN BAR ENDOWMENT AMER 3129886400 321 N CLARK STREET 1400 CHICAGO IL 606547648 DANA HILL EXECUTIVE DIRECTOR 3129886400 2024-02-10 1 DANA HILL XXX-XX-XXXX 1 REBEKUH ELEY P01247672 3126343400 2024-02-10 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANA HILL 321 N CLARK STREET 1400 CHICAGO IL 606547648 46959021 0 X WWW.ABENDOWMENT.ORG X 1942 IL THE CORPORATION'S PURPOSES ARE TO ADVANCE LEGAL STUDY AND RESEARCH TO PROMOTE THE ADMINISTRATION OF JUSTICE AND UNIFORMITY OF JUDICIAL DECISION THROUGHOUT THE UNITED STATES. 14 14 12 14 152707 168158 5772001 8528933 0 0 11291160 15630898 271921 111757 17335082 24271588 7732030 7710731 0 0 1553781 1364154 0 0 60129 3126616 2420448 12412427 11495333 4922655 12776255 178419268 190147745 25287674 25778277 153131594 164369468 THE CORPORATION'S PURPOSES ARE TO ADVANCE LEGAL STUDY AND RESEARCH TO PROMOTE THE ADMINISTRATION OF JUSTICE AND UNIFORMITY OF JUDICIAL DECISION THROUGHOUT THE UNITED STATES. 0 0 7710731 7710731 UNRESTRICTED GRANTS TO THE AMERICAN BAR FOUNDATION AND THE ABA FUND FOR JUSTICE AND EDUCATION IN SUPPORT OF THEIR RESEARCH, PUBLIC SERVICE, AND EDUCATIONAL PROJECTS AND PROGRAMS. ALSO OPPORTUNITY GRANTS TO A NUMBER OF PRIMARILY COMMUNITY-BASED 501(C)(3) LEGAL SERVICE PROVIDERS. 1621588 0 0 INSURANCE PROGRAMS OPERATED TO PRODUCE CONTRIBUTIONS. 9332319 1 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 6 0 1 12 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA CT IL KS MA MI MN MS NH NJ NY NC ND OK OR PA TN UT VA WI X X DANA HILL 3129886400 321 N CLARK STREET 1400 CHICAGO IL 606547648 X JOANNE MARTIN EXECUTIVE DIRECTOR 37.50 0.00 X 317546 0 43736 GARY KARLOWICZ ACCOUNTING MANAGER 37.50 0.00 X 130449 0 24004 DAN WOLTERINK IT MANAGER 37.50 0.00 X 103951 0 12749 HOWARD H VOGEL PRESIDENT 1.00 0.00 X X 0 0 0 HON LORA J LIVINGSTON VICE PRESIDENT 1.00 0.00 X X 0 0 0 HILARIE BASS TREASURER 1.00 0.00 X X 0 0 0 TOMMY D PRESTON JR SECRETARY 1.00 0.00 X X 0 0 0 MICHELLE A BEHNKE DIRECTOR 1.00 0.00 X 0 0 0 ROBERT M CARLSON DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL E FLOWERS DIRECTOR 1.00 0.00 X 0 0 0 TRACY A GILES DIRECTOR 1.00 0.00 X 0 0 0 CAROLYN B LAMM DIRECTOR 1.00 0.00 X 0 0 0 ROBERTA B LIEBENBERG DIRECTOR 1.00 0.00 X 0 0 0 RANDALL D NOEL DIRECTOR 1.00 0.00 X 0 0 0 PATRICIA LEE REFO DIRECTOR 1.00 0.00 X 0 0 0 KEVIN L SHEPHERD EX OFFICIO 1.00 0.00 X 0 0 0 PALMER GENE VANCE II EX OFFICIO 1.00 0.00 X 0 0 0 551946 0 80489 3 0 1 0 ZEISGROUP 13205 MANCHESTER ROAD SUITE 410 SAINT LOUIS MO 63131 PROMOTIONAL SERVICES 475494 SASS ADVISORS 12 W PARKWAY PLACE HOLMDEL NJ 07733 CONSULTING SERVICES 168000 2 8528933 8528933 4046377 4046377 34271954 22687433 11584521 11584521 11584521 COST SHARING WITH ALIP 900099 148588 148588 SERVICES TO ALIP 900099 4119 4119 ALIP NET LOSS 900099 -42316 -42316 1366 1366 111757 24271588 0 152707 15589948 7710731 7710731 297046 140502 156544 623994 287515 320340 16139 274963 274963 105941 49095 54700 2146 62210 28531 31788 1891 95000 95000 22471 22471 82750 82750 249914 249914 242086 242086 616383 592896 23487 190548 145752 34398 10398 38490 34388 4102 327575 177807 149768 4496 4496 239939 239939 19485 9216 10269 69288 69288 COSTS SHARING WITH ALIP 148588 148588 TAXES CURRENT YEAR 57382 57382 RENAISSANCE 6068 6068 9985 2802 7183 11495333 9332319 2102885 60129 12040217 7331365 149631 116205 21270 40213 598537 577476 20585 21061 164236740 179341447 499346 457030 1451479 2840424 178419268 190147745 12840632 12668139 9116870 9236858 3330172 3873280 25287674 25778277 X 149351092 160339461 3780502 4030007 153131594 164369468 178419268 190147745 12776255 -1538381 0 X 0 1 X 1 0 X 6581077 6803570 7024291 5772001 8528933 34709872 6581077 6803570 7024291 5772001 8528933 34709872 34709872 3512027 3513532 2561202 3468187 4046377 17101325 156402 132846 137937 177854 152707 757746 1339 1857 628591 39858 1366 673011 53241954 0.65190 0.66070 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: ALL OTHER REVENUE - 2018 AMOUNT: $ 1,339. 2019 AMOUNT: $ 1,857. 2020 AMOUNT: $ 489,873. 2021 AMOUNT: $ 820. 2022 AMOUNT: $ 1,366. ALIP NET INCOME - 2020 AMOUNT: $ 138,718. 2021 AMOUNT: $ 39,038. 20 90733 51160 1168237 1 1 1 -9784 18437861 18434843 -6766 0 153068416 8506545 7361886 7515927 128207 3338253 157954460 166491229 5689501 -7097396 7667176 317966 4029776 153068416 133007281 6332397 37728982 7272903 319017 2985511 166491229 135809888 6500362 1224766 7158514 316388 3052833 133007281 129688177 6309527 10374792 6893633 302528 3366447 135809888 0.97530 0.02470 0 0 598537 577476 21061 21061 ALLOWANCE FOR REFUNDS OF DIVIDENDS 2502455 PENSION LIABILITY 1370825 3873280 X PART V, LINE 4: THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS FROM THE ENDOWMENT FUNDS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3). WITHIN THE FOREGOING, THE CORPORATION'S PURPOSES IN PART ARE TO ADVANCE LEGAL STUDY AND RESEARCH AND TO PROMOTE THE ADMINISTRATION OF JUSTICE AND UNIFORMITY OF JUDICIAL DECISION THROUGHOUT THE UNITED STATES. PART X, LINE 2: THE ENDOWMENT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ENDOWMENT'S TAX-EXEMPT PURPOSES IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ENDOWMENT FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ENDOWMENT MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ENDOWMENT AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES DURING THE REPORTING PERIODS COVERED BY THESE CONSOLIDATED FINANCIAL STATEMENTS. THE ENDOWMENT FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF ILLINOIS. 1 ABA FUND FOR JUSTICE & EDUCATION 321 N CLARK STREET CHICAGO IL 60654 366110299 501(C)(3) 3637363 0 UNRESTRICTED, SUPPORTS LAW-RELATED PROJECTS AND PROGRAMS AMARA LEGAL CENTER 1629 K ST NW SUITE 300 WASHINGTON DC 20006 463819394 501(C)(3) 25000 0 UNSPECIFIED AMERICAN BAR FOUNDATION 750 N LAKE SHORE DRIVE CHICAGO IL 60611 366110271 501(C)(3) 3637363 0 UNRESTRICTED SUPPORTS LAW RELATED RESEARCH ASYLUM SEEKER ADVOCACY PROJECT 228 PARK AVE S 84810 NEW YORK NY 10003 833011862 501(C)(3) 25000 0 UNSPECIFIED LEGAL AID OF NEBRASKA 209 S 19TH ST SUITE 200 OMAHA NE 68102 470483506 501(C)(3) 40000 0 UNSPECIFIED LONE STAR JUSTICE ALLIANCE 3809 S 1ST ST AUSTIN TX 78704 822345921 501(C)(3) 25000 0 UNSPECIFIED MASSACHUSETTS TRANSGENDER POLITICAL COALITION PO BOX 960784 BOSTON MA 02196 042660498 501(C)(3) 20000 0 UNSPECIFIED MEMPHIS PUBLIC INTEREST LAW CENTER PO BOX 382184 GERMANTOWN TN 38138 454099031 501(C)(3) 24100 0 UNSPECIFIED MOBILE PATHWAYS 2039 SHATTUCK AVE 500 BERKELEY CA 94704 050393004 501(C)(3) 25000 0 UNSPECIFIED MONTCLAIR STATE UNIVERSITY 1 NORMAL AVE MONTCLAIR NJ 07043 226017209 501(C)(3) 21601 0 UNSPECIFIED NEW FRIENDS NEW LIFE PO BOX 192378 DALLAS TX 75219 752820473 501(C)(3) 25000 0 UNSPECIFIED RESOURCES INPIRING SUCCESS AND EMPOWERING 6707 BRENTWOOD STAIR RD 220 FORT WORTH TX 76112 473762217 501(C)(3) 20000 0 UNSPECIFIED WILLIAM S BOYD SCHOOL OF LAW 4505 S MARYLAND PKWY LAS VEGAS NV 89154 942790134 501(C)(3) 19500 0 UNSPECIFIED WOMEN AND CHILDREN'S HORIZONS 2525 63RD ST KENOSHA WI 53143 391278299 501(C)(3) 25000 0 UNSPECIFIED 14 0 PART I, LINE 2: THE ABE RECEIVES QUARTERLY WRITTEN REPORTS AND ORAL PRESENTATIONS FROM ITS PRINCIPAL GRANTEES AT ABE BOARD MEETINGS WITH REGARD TO THE PROPOSED AND ACTUAL USE OF GRANT FUNDS. ABE ALSO RECEIVES ANNUAL FINANCIAL REPORTS FROM THE PRINCIPAL GRANTEES. OPPORTUNITY GRANT RECIPIENTS SUBMIT INTERIM AND FINAL REPORTS ON THE USE OF ABE GRANT FUNDS. X X 0 0 0 0 0 0 0 1 0 JOANNE MARTIN EXECUTIVE DIRECTOR 316428 0 0 0 1118 0 31450 0 12286 0 361282 0 0 0 GARY KARLOWICZ ACCOUNTING MANAGER 127520 0 2500 0 429 0 12442 0 11562 0 154453 0 0 0 PART I, LINE 7 THE ORGANIZATION CAN APPROVE DISCRETIONARY NON-FIXED BONUSES TO THE ACCOUNTING MANAGER. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ABE ARE THE PERSONS WHO CONSTITUTE THE MEMBERS IN GOOD STANDING OF THE AMERICAN BAR ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A TWO OF THE TEN MEMBERS OF THE ABE BOARD ARE ELECTED ANNUALLY BY THE MEMBERS OF THE ABE TO HOLD OFFICE FOR A TERM OF FIVE YEARS. TWO OTHER MEMBERS OF THE BOARD ARE APPOINTED BY THE ABA'S BOARD OF GOVERNORS FOR A TERM OF FIVE YEARS. TWO ADDITIONAL MEMBERS OF THE BOARD ARE EX OFFICIO MEMBERS APPOINTED BY THE PRESIDENT OF THE ABA FROM AMONG THE OFFICERS OF THE ABA. THOSE EX OFFICIO MEMBERS ARE APPOINTED FOR THE DURATION OF THEIR TERMS AS OFFICERS OF THE ABA. ALL MEMBERS OF THE BOARD HAVE FULL VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS OF THE ABE MUST BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE ABE PRESENT AT ANY ANNUAL MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SENT TO ALL THE MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL ABE BOARD MEMBERS MUST ANNUALLY COMPLETE A CONFLICTS OF INTEREST QUESTIONNAIRE. ALL COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE FULL BOARD OF DIRECTORS. SHOULD A POTENTIAL CONFLICT ARISE, THE BOARD REVIEWS THE INDIVIDUAL INSTANCE FOR MATERIALITY AND THE NEED FOR, OR NATURE OF CURE. PRIOR TO ELECTION TO THE BOARD, CONFLICTS CHECKS ARE CONDUCTED BY THE LAW FIRMS OF THE POTENTIAL BOARD MEMBERS. (ALL MEMBERS OF THE BOARD ARE LAWYERS.) FORM 990, PART VI, SECTION C, LINE 19 ABE'S ANNUAL REPORT, INCLUDING FINANCIALS, IS POSTED ON ITS WEBSITE (WWW.ABENDOWMENT.ORG) AND IS PUBLISHED IN THE DECEMBER-JANUARY ISSUE OF THE ABA JOURNAL. THE 990'S ARE AVAILABLE ON GUIDESTAR AND ARE ON FILE WITH THE VARIOUS STATES WHERE THE ORGANIZATION IS REGISTERED. OTHER CORPORATE DOCUMENTS, SUCH AS BYLAWS AND CONFLICTS POLICY ARE AVAILABLE UPON REQUEST. AMERICAN LAWERS INSURANCE PLANS INC 312 N CLARK STREET 14TH FLOOR CHICAGO IL 60654 363650005 INSURANCE IL ABE C 14496 462972 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0