Nonprofit · EIN 13-6167943
AMERICAN SOCIETY OF COMPARATIVE LAW
Tax-exempt · NEW ORLEANS, LA 70118
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $136,575 | $56,105 | $80,470 | $1,332,346 | $0 | $1,332,346 |
| December 31, 2023 | 990 | $110,570 | $64,112 | $46,458 | $1,143,424 | $0 | $1,143,424 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $66,949
- Membership dues
- $66,949
- Program service revenue
- $0
- Investment income
- $31,784
- Other revenue
- $37,842
Expenses
- Grants and similar amounts paid
- $3,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,950
- Travel
- $28,706
- Depreciation
- $2,106
- Program services (functional)
- $51,364
- Management and general (functional)
- $4,741
Balance sheet and other
- Total assets, start of year
- $1,143,424
- Total assets, end of year
- $1,332,346
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,332,346
- Publicly traded securities
- $1,138,445
- Gross receipts
- $136,575
- Employees
- 0
- Volunteers
- 87
- Year formed
- 1953
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLARE RYAN | DIRECTOR Trustee or director | 1 | $0 |
| VERA KORZUN | DIRECTOR Trustee or director | 1 | $0 |
| STEPHEN A GARDBAUM | DIRECTOR Trustee or director | 1 | $0 |
| JAMES MAXEINER | DIRECTOR Trustee or director | 1 | $0 |
| PIETRO SIRENO | DIRECTOR Trustee or director | 1 | $0 |
| JOOST BLOM | DIRECTOR Trustee or director | 1 | $0 |
| ROBIN EFFRON | DIRECTOR Trustee or director | 1 | $0 |
| AFRA AFSHARIPOUR | DIRECTOR Trustee or director | 1 | $0 |
| THOMAS GINSBURG | DIRECTOR Trustee or director | 1 | $0 |
| XIANG GAO | DIRECTOR Trustee or director | 1 | $0 |
| GEORGE A BERMANN | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD S KAY | DIRECTOR Trustee or director | 1 | $0 |
| MARK S KENDE | DIRECTOR Trustee or director | 1 | $0 |
| SHITONG QIAO | DIRECTOR Trustee or director | 1 | $0 |
| SE-SHAUNA WHEATLE | DIRECTOR Trustee or director | 1 | $0 |
72 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEEPA DAS ACEVEDO | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW C MIROW | DIRECTOR Trustee or director | 1 | $0 |
| TAHIRIH LEE | DIRECTOR Trustee or director | 1 | $0 |
| MARTIN GELTER | DIRECTOR Trustee or director | 1 | $0 |
| NUNO GARUPO | DIRECTOR Trustee or director | 1 | $0 |
| YVONNE TEW | DIRECTOR Trustee or director | 1 | $0 |
| FRANCESCA BIGNAMI | DIRECTOR Trustee or director | 1 | $0 |
| MARK RAMSEYER | DIRECTOR Trustee or director | 1 | $0 |
| CAROLE PETERSEN | DIRECTOR Trustee or director | 1 | $0 |
| PETER B MAGGS | DIRECTOR Trustee or director | 1 | $0 |
| JAYANTH KRISHNAN | DIRECTOR Trustee or director | 1 | $0 |
| JOHN C REITZ | DIRECTOR Trustee or director | 1 | $0 |
| IOANNA TOURKOCHORITI | DIRECTOR Trustee or director | 1 | $0 |
| VIRGINIA HARPER HO | SECRETARY Trustee or director, Officer | 3 | $0 |
| MELANIE REID | DIRECTOR Trustee or director | 1 | $0 |
| BERNARD KEITH VETTER | DIRECTOR Trustee or director | 1 | $0 |
| J RANDALL TRAHAN | DIRECTOR Trustee or director | 1 | $0 |
| PETER DANCHIN | DIRECTOR Trustee or director | 1 | $0 |
| RODRIGO CAMARENA | DIRECTOR Trustee or director | 1 | $0 |
| CAROLINE BRADLEY | DIRECTOR Trustee or director | 1 | $0 |
| DANIEL HALBERSTAM | DIRECTOR Trustee or director | 1 | $0 |
| ANTONIA BARAGGIA | DIRECTOR Trustee or director | 1 | $0 |
| FRED L MORRISON | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPH HENKEL | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL ANDERSON | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN DAVIS | DIRECTOR Trustee or director | 1 | $0 |
| MARGARET WOO | DIRECTOR Trustee or director | 1 | $0 |
| STEVEN G CALABRESI | DIRECTOR Trustee or director | 1 | $0 |
| PETER KRUG | DIRECTOR Trustee or director | 1 | $0 |
| STEPHEN C MCCAFFREY | DIRECTOR Trustee or director | 1 | $0 |
| SADIE BLANCHARD | DIRECTOR Trustee or director | 1 | $0 |
| JACQUES DELISLE | DIRECTOR Trustee or director | 1 | $0 |
| SILVIA FERRERI | DIRECTOR Trustee or director | 1 | $0 |
| JACK J COE JR | DIRECTOR Trustee or director | 1 | $0 |
| VIVIAN GROSSWALD CURRAN | DIRECTOR Trustee or director | 1 | $0 |
| JOSE CARAMELO GOMES | DIRECTOR Trustee or director | 1 | $0 |
| LUIS MUNIZ-ARGUELLES | DIRECTOR Trustee or director | 1 | $0 |
| JOSHUA KARTON | DIRECTOR Trustee or director | 1 | $0 |
| LOUISE TEITZ | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD HYLAND | DIRECTOR Trustee or director | 1 | $0 |
| TRACY A KAYE | DIRECTOR Trustee or director | 1 | $0 |
| GARY BELL | DIRECTOR Trustee or director | 1 | $0 |
| BOBBY AHDIEH | DIRECTOR Trustee or director | 1 | $0 |
| ANNA OFFIT | DIRECTOR Trustee or director | 1 | $0 |
| MARK E CAMMACK | DIRECTOR Trustee or director | 1 | $0 |
| AMALIA D KESSLER | DIRECTOR Trustee or director | 1 | $0 |
| ANTONIO GIDI | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD ALBERT | DIRECTOR Trustee or director | 1 | $0 |
| VERNON V PALMER | DIRECTOR Trustee or director | 1 | $0 |
| DAVID LAW | DIRECTOR Trustee or director | 1 | $0 |
| RUSSELL MILLER | DIRECTOR Trustee or director | 1 | $0 |
| LEILA SADAT | DIRECTOR Trustee or director | 1 | $0 |
| DANA RAIGRODSKI | DIRECTOR Trustee or director | 1 | $0 |
| TOMOTHY WEBSTER | DIRECTOR Trustee or director | 1 | $0 |
| PAOLO DAVIDE FARAH | DIRECTOR Trustee or director | 1 | $0 |
| JAMES AR NAFZIGER | DIRECTOR Trustee or director | 1 | $0 |
| JASON YACKEE | DIRECTOR Trustee or director | 1 | $0 |
| JAMES Q WHITMAN | DIRECTOR Trustee or director | 1 | $0 |
| MICHEL ROSENFELD | DIRECTOR Trustee or director | 1 | $0 |
| NINA TEPES | DIRECTOR Trustee or director | 1 | $0 |
| JIM CHENGDONG | DIRECTOR Trustee or director | 1 | $0 |
| RONALD SCALISE | TREASURER Trustee or director, Officer | 5 | $0 |
| MORTIMER SELLERS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| HANNAH BUXBAUM | PRESIDENT Trustee or director, Officer | 5 | $0 |
| DAVID V SNYDER | DIRECTOR Trustee or director | 1 | $0 |
| CHENGLIN LIU | DIRECTOR Trustee or director | 1 | $0 |
| LUISA ANTONIOLLI | DIRECTOR Trustee or director | 1 | $0 |
| GONZALO A LORENZO IDIA | DIRECTOR Trustee or director | 1 | $0 |
| MAXIMO LANGER | HONORARY PRESIDENT Trustee or director | 1 | $0 |
| SALLY RICHARDSON | PARLIAMENTARIAN Trustee or director | 1 | $0 |
| HELGE DEDEK | DIRECTOR Trustee or director | 1 | $0 |
| RANA LEHR-LEHNARDT | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 90 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLARE RYAN | DIRECTOR Trustee or director | 1 | $0 |
| VERA KORZUN | DIRECTOR Trustee or director | 1 | $0 |
| STEPHEN A GARDBAUM | DIRECTOR Trustee or director | 1 | $0 |
| JAMES MAXEINER | DIRECTOR Trustee or director | 1 | $0 |
| PIETRO SIRENO | DIRECTOR Trustee or director | 1 | $0 |
| W COLE DURHAM JR | DIRECTOR Trustee or director | 1 | $0 |
| JOOST BLOM | DIRECTOR Trustee or director | 1 | $0 |
| ROBIN EFFRON | DIRECTOR Trustee or director | 1 | $0 |
| AFRA AFSHARIPOUR | DIRECTOR Trustee or director | 1 | $0 |
| THOMAS GINSBURG | DIRECTOR Trustee or director | 1 | $0 |
| XIANG GAO | DIRECTOR Trustee or director | 1 | $0 |
| GEORGE A BERMANN | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD S KAY | DIRECTOR Trustee or director | 1 | $0 |
| MITCHEL LASSER | DIRECTOR Trustee or director | 1 | $0 |
| VED P NANDA | DIRECTOR Trustee or director | 1 | $0 |
| MARK S KENDE | DIRECTOR Trustee or director | 1 | $0 |
| SHITONG QIAO | DIRECTOR Trustee or director | 1 | $0 |
| SE-SHAUNA WHEATLE | DIRECTOR Trustee or director | 1 | $0 |
| DEEPA DAS ACEVEDO | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW C MIROW | DIRECTOR Trustee or director | 1 | $0 |
| TAHIRIH LEE | DIRECTOR Trustee or director | 1 | $0 |
| MARTIN GELTER | DIRECTOR Trustee or director | 1 | $0 |
| NUNO GARUPO | DIRECTOR Trustee or director | 1 | $0 |
| YVONNE TEW | DIRECTOR Trustee or director | 1 | $0 |
| FRANCESCA BIGNAMI | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTIAN N OKEKE | DIRECTOR Trustee or director | 1 | $0 |
| MARK RAMSEYER | DIRECTOR Trustee or director | 1 | $0 |
| CAROLE PETERSEN | DIRECTOR Trustee or director | 1 | $0 |
| PETER B MAGGS | DIRECTOR Trustee or director | 1 | $0 |
| JAYANTH KRISHNAN | DIRECTOR Trustee or director | 1 | $0 |
| FRANK EMMERT | DIRECTOR Trustee or director | 1 | $0 |
| JOHN C REITZ | DIRECTOR Trustee or director | 1 | $0 |
| IOANNA TOURKOCHORITI | DIRECTOR Trustee or director | 1 | $0 |
| VIRGINIA HARPER HO | SECRETARY Trustee or director, Officer | 2 | $0 |
| MELANIE M REID | DIRECTOR Trustee or director | 1 | $0 |
| BERNARD KEITH VETTER | DIRECTOR Trustee or director | 1 | $0 |
| J RANDALL TRAHAN | DIRECTOR Trustee or director | 1 | $0 |
| PETER DANCHIN | DIRECTOR Trustee or director | 1 | $0 |
| RODRIGO CAMARENA | DIRECTOR Trustee or director | 1 | $0 |
| CAROLINE BRADLEY | DIRECTOR Trustee or director | 1 | $0 |
| DANIEL HALBERSTAM | DIRECTOR Trustee or director | 1 | $0 |
| ANTONIA BARAGGIA | DIRECTOR Trustee or director | 1 | $0 |
| FRED L MORRISON | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPH HENKEL | DIRECTOR Trustee or director | 1 | $0 |
| JEFFREY E THOMAS | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL ANDERSON | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN DAVIS | DIRECTOR Trustee or director | 1 | $0 |
| MARGARET WOO | DIRECTOR Trustee or director | 1 | $0 |
| STEVEN G CALABRESI | DIRECTOR Trustee or director | 1 | $0 |
| PETER KRUG | DIRECTOR Trustee or director | 1 | $0 |
| STEPHEN C MCCAFFREY | DIRECTOR Trustee or director | 1 | $0 |
| SADIE BLANCHARD | DIRECTOR Trustee or director | 1 | $0 |
| JACQUES DELISLE | DIRECTOR Trustee or director | 1 | $0 |
| SILVIA FERRERI | DIRECTOR Trustee or director | 1 | $0 |
| JACK J COE JR | DIRECTOR Trustee or director | 1 | $0 |
| VIVIAN GROSSWALD CURRAN | DIRECTOR Trustee or director | 1 | $0 |
| PAUL FRYMER | DIRECTOR Trustee or director | 1 | $0 |
| JOSE CARAMELO GOMES | DIRECTOR Trustee or director | 1 | $0 |
| LUIS MUNIZ-ARGUELLES | DIRECTOR Trustee or director | 1 | $0 |
| JOSHUA KARTON | DIRECTOR Trustee or director | 1 | $0 |
| LOUISE TEITZ | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD HYLAND | DIRECTOR Trustee or director | 1 | $0 |
| YVETTE JOY LIEBESMAN | DIRECTOR Trustee or director | 1 | $0 |
| VINCENT JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| TRACY A KAYE | DIRECTOR Trustee or director | 1 | $0 |
| GARY BELL | DIRECTOR Trustee or director | 1 | $0 |
| BOBBY AHDIEH | DIRECTOR Trustee or director | 1 | $0 |
| ANNA OFFIT | DIRECTOR Trustee or director | 1 | $0 |
| MARK E CAMMACK | DIRECTOR Trustee or director | 1 | $0 |
| AMALIA D KESSLER | DIRECTOR Trustee or director | 1 | $0 |
| ANTONIO GIDI | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD ALBERT | DIRECTOR Trustee or director | 1 | $0 |
| ROBERTO TONATTI | DIRECTOR Trustee or director | 1 | $0 |
| VERNON V PALMER | DIRECTOR Trustee or director | 1 | $0 |
| DAVID LAW | DIRECTOR Trustee or director | 1 | $0 |
| RUSSELL MILLER | DIRECTOR Trustee or director | 1 | $0 |
| LEILA SADAT | DIRECTOR Trustee or director | 1 | $0 |
| DANA RAIGRODSKI | DIRECTOR Trustee or director | 1 | $0 |
| PAUL R DUBINSKY | DIRECTOR Trustee or director | 1 | $0 |
| TOMOTHY WEBSTER | DIRECTOR Trustee or director | 1 | $0 |
| PAOLO DAVIDE FARAH | DIRECTOR Trustee or director | 1 | $0 |
| JAMES AR NAFZIGER | DIRECTOR Trustee or director | 1 | $0 |
| JASON YACKEE | DIRECTOR Trustee or director | 1 | $0 |
| JAMES Q WHITMAN | DIRECTOR Trustee or director | 1 | $0 |
| MICHEL ROSENFELD | DIRECTOR Trustee or director | 1 | $0 |
| NINA TEPES | DIRECTOR Trustee or director | 1 | $0 |
| JIN CHENGDONG | DIRECTOR Trustee or director | 1 | $0 |
| RONALD SCALISE | TREASURER Trustee or director, Officer | 5 | $0 |
| MORTIMER SELLERS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| HANNAH BUXBAUM | PRESIDENT Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 6329 FRERET ST, NEW ORLEANS, LA 70118-6248
- Principal officer (990 for 2024)
- RONALD J SCALISE JR, 6329 FRERET ST, NEW ORLEANS, LA 70118
- Signed the 990
- RONALD J SCALISE JR, TREASURER
- Phone
- (504) 865-5958
- Website
- WWW.ASCL.COM
- Return prepared by
- BOURGEOIS BENNETT LLC
Mission
PROMOTION OF THE COMPARATIVE STUDY OF LAW AND THE UNDERSTANDING OF FOREIGN LEGAL SYSTEMS; TO ESTABLISH, MAINTAIN, AND PUBLISH THE COMPARATIVE LAW JOURNAL; AND TO PROVIDE FOR RESEARCH AND THE PUBLICATION OF WRITINGS, BOOKS, PAPERS, AND PAMPHLETS RELATING TO COMPARATIVE, FOREIGN OR PRIVATE INTERNATIONAL LAW.
Program accomplishments
- ANNUAL MEETINGS AND OTHER SCHOLARLY CONFERENCESExpenses $51,364 · grants $3,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 13-6167943
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1953
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Social science (V26C)
- Assets (IRS master file)
- $1,332,346
- Income (IRS master file)
- $136,575
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $136,575 | $56,105 | $1,332,346 | IRS |
| 990 | December 2023 | $110,570 | $64,112 | $1,143,424 | XML |
| 990 | December 2022 | $71,622 | $41,982 | $956,776 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-6167943).
Questions about AMERICAN SOCIETY OF COMPARATIVE LAW
- What is the EIN of AMERICAN SOCIETY OF COMPARATIVE LAW?
- The employer identification number (EIN) of AMERICAN SOCIETY OF COMPARATIVE LAW is 13-6167943.
- Is AMERICAN SOCIETY OF COMPARATIVE LAW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1953.
- Are donations to AMERICAN SOCIETY OF COMPARATIVE LAW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN SOCIETY OF COMPARATIVE LAW file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN SOCIETY OF COMPARATIVE LAW due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN SOCIETY OF COMPARATIVE LAW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of AMERICAN SOCIETY OF COMPARATIVE LAW?
- The 990 for the year ended December 31, 2024 names RONALD J SCALISE JR.
- Who are the officers and directors of AMERICAN SOCIETY OF COMPARATIVE LAW?
- The 990 for the year ended December 31, 2024 lists 87 people; 0 received compensation from the organization.
- How much revenue does AMERICAN SOCIETY OF COMPARATIVE LAW have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $136,575, expenses of $56,105 and total assets of $1,332,346 at year end.
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