2026-04-16T10:49:51-05:00 2025-06-30 420714325 RSM US LLP 30 SOUTH WACKER DR SUITE 3300 CHICAGO IL 606063392 990 2024-07-01 362384321 AMERICAN BAR ENDOWMENT AMER 3129886400 321 N CLARK STREET 1400 CHICAGO IL 606547648 DANA HILL CHIEF EXECUTIVE OFFICER 3129886400 2026-04-16 1 1 REBEKUH ELEY P01247672 3126343400 2026-04-16 2024 2025-03-06 01:10:19Z DANA HILL 321 N CLARK STREET 1400 CHICAGO IL 606547648 124217001 0 X WWW.ABENDOWMENT.ORG X 1942 IL SEE SCHEDULE O FOR COMPLETE STATEMENT OF PURPOSE.THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, LITERARY, RELIGIOUS, AND SCIENTIFIC PURPOSES INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 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. 14 14 10 14 168050 128794 8904419 10874567 0 0 6916958 18913895 811470 610715 16632847 30399177 8065750 9417795 0 0 1137069 1245821 0 0 66020 3178810 3594738 12381629 14258354 4251218 16140823 207097319 224017305 17801723 15405013 189295596 208612292 TO MAKE DISTRIBUTIONS TO 501(C)(3) ORGANIZATIONS INCLUDING, IN PACT, TO ADVANCE LEGAL STUDY AND RESEARCH AND TO PROMOTE THE ADMINISTRATION OF JUSTICE AND UNIFORMITY OF JUDICIAL DECISION THROUGHOUT THE U.S. 0 0 9574164 9417795 0 TO FURTHER ITS MISSION, THE ORGANIZATION MAKES GENERAL OPERATING SUPPORT GRANTS TO 501(C)(3) ORGANIZATIONS THAT ARE ALSO PUBLIC CHARITIES DESCRIBED IN EITHER 509(A)(1) OR 509(A)(2) OF THE INTERNAL REVENUE CODE, AND THAT GENERALLY SUPPORT THE ADVANCEMENT OF LEGAL STUDY AND RESEARCH OR PROMOTION OF THE ADMINISTRATION OF JUDICIAL DECISIONS THROUGHOUT THE UNITED STATES. 1622488 0 0 TO RAISE FUNDS IN SUPPORT OF ITS MISSION, THE ORGANIZATION OPERATES GROUP INSURANCE PROGRAMS PURSUANT TO THE TERMS OF WHICH PARTICIPANTS MAY AGREE TO ALLOW THE ORGANIZATION TO RETAIN THE DIVIDENDS, AFTER EXPENSES, TO USE FOR CHARITABLE PURPOSES. 11196652 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 12 0 1 10 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 1 1 0 AL AR CA CT IL KS MA MI MN MS NH NJ NY NC ND OK OR PA TN UT VA WI X DANA HILL 3129886400 321 N CLARK STREET 1400 CHICAGO IL 606547648 X HON LORA J LIVINGSTON PRESIDENT 1.00 0.00 X X 0 0 0 HOWARD H VOGEL PRESIDENT UNTIL 8/24 1.00 0.00 X X 0 0 0 HILARIE BASS VICE PRESIDENT 1.00 0.00 X X 0 0 0 KEVIN L SHEPHERD 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 UNTIL 8/24 1.00 0.00 X 0 0 0 ROBERT M CARLSON DIRECTOR 1.00 0.00 X 0 0 0 DEBORAH ENIX-ROSS DIRECTOR 1.00 0.00 X 0 0 0 MICHELLE M GALLARDO DIRECTOR 1.00 0.00 X 0 0 0 TRACY A GILES 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 BETTY B TORRES DIRECTOR 1.00 0.00 X 0 0 0 JONATHAN COLE EX OFFICIO 1.00 0.00 X 0 0 0 FRANK H LANGROCK EX OFFICIO 1.00 0.00 X 0 0 0 DANA HILL CHIEF EXECUTIVE OFFICER 37.50 0.00 X 263139 0 38330 DANIEL WOLTERINK DATA PROCESSING MANAGER 37.50 0.00 X 109466 0 5300 372605 0 43630 2 0 1 0 ZEISGROUP 13205 MANCHESTER ROAD SUITE 410 SAINT LOUIS MO 63131 PROMOTIONAL SERVICES 336577 O'CONNOR CONSULTING SERVICES LLC 4770 HOWARD PLACE CHESAPEAKE BEACH MD 20732 CONSULTING SERVICES 193268 RSM US LLP 30 S WACKER DR CHICAGO IL 60606 AUDIT AND TAX SERVICES 183279 SASS ADVISORS 12 W PARKWAY PLACE HOLMDEL NJ 07733 CONSULTING SERVICES 168000 MARCUM LLP PO BOX 95000-2288 PHILADELPHIA PA 191950001 CONSULTING SERVICES 133947 6 10874567 10874567 4718243 16631 4701612 108013476 93817824 14195652 14195652 14195652 EMM INCOME 900099 265000 265000 PENSION INCOME 900099 192475 192475 PLR SERVICE CHARGE 900099 151419 151419 1821 1821 610715 30399177 0 168050 19356560 9417795 9417795 344590 172294 172296 755406 459795 285951 9660 34532 23322 10765 445 43955 33078 10060 817 67338 42156 24557 625 198616 168000 30616 148971 148971 479588 479588 1038363 1038363 23002 4346 18656 372569 331425 6721 34423 109037 62739 46241 57 90165 90165 197200 117518 78453 1229 27490 27490 361177 361177 22077 10297 11672 108 93090 93090 PLR SERVICE CHARGE 151419 151419 TAXES CURRENT YEAR 76836 76836 205138 206814 -1676 14258354 11196652 2995682 66020 1506263 972988 15000 17902 70027 29091 289872 274648 32504 15224 201569117 217081710 421587 377045 3482821 5523345 207097319 224017305 4919252 4695698 9508679 7860000 3373792 2849315 17801723 15405013 X 184894395 203881084 4401201 4731208 189295596 208612292 207097319 224017305 16140823 3175873 0 X 0 1 X 1 0 X 7024291 5772001 8528933 8904419 10874567 41104211 7024291 5772001 8528933 8904419 10874567 41104211 41104211 2561202 3468187 4046377 3988709 4701612 18766087 137937 177854 168158 206105 128794 818848 628591 39858 1366 697081 503838 1870734 62559880 0.65700 0.65200 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: ALL OTHER REVENUE - 2020 AMOUNT: $ 489,873. 2021 AMOUNT: $ 820. 2022 AMOUNT: $ 1,366. 2023 AMOUNT: $ 16,176. 2024 AMOUNT: $ 311,363. ALIP NET INCOME - 2020 AMOUNT: $ 138,718. 2021 AMOUNT: $ 39,038. PENSION INCOME - 2023 AMOUNT: $ 680,905. 2024 AMOUNT: $ 192,475. 0 1750 1268402 0 1 1 1 -23801 16516863 16514473 -21411 0 188075364 8039745 21183112 8149393 1632365 2344912 205171551 170745542 8877169 19908518 7960000 1727272 1768593 188075364 159329736 8675932 13510656 7657710 1760924 1352148 170745542 175526309 5689501 -9871156 7667176 3189769 1157973 159329736 138837164 7386575 39880001 7272903 2135049 1169479 175526309 0.97730 0.02270 0.00000 0 0 289872 274648 15224 15224 ALLOWANCE FOR REFUNDS OF DIVIDENDS 2358655 PENSION LIABILITY 256872 OPERATING LEASE LIABILITY 233788 2849315 X PART IV, LINE 1B: THE AMERICAN BAR ENDOWMENT SPONSORS AND PROMOTES SEVERAL GROUP INSURANCE PROGRAMS, WHICH ARE OFFERED IN SUPPORT OF ITS CHARITABLE MISSION TO LAWYER BAR ASSOCIATION MEMBERS THROUGH INSURANCE CARRIERS. PART V, LINE 4: TO MAKE GRANTS IN FURTHERANCE OF ITS PURPOSES. 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 FINANCIAL STATEMENTS. 1 ABA FUND FOR JUSTICE & EDUCATION 321 N CLARK STREET CHICAGO IL 60654 366110299 501(C)(3) 3937076 0 GENERAL SUPPORT AMERICAN BAR FOUNDATION 750 N LAKE SHORE DRIVE CHICAGO IL 60611 366110271 501(C)(3) 3940342 0 GENERAL SUPPORT AMERICAN IMMIGRATION COUNCIL 1331 G STREET NW WASHINGTON DC 20005 521549711 501(C)(3) 25000 0 GENERAL SUPPORT ASYLUM SEEKER ADVOCACY PROJECT (ASAP) 228 PARK AVENUE SOUTH 84810 NEW YORK NY 10003 833011862 501(C)(3) 25000 0 GENERAL SUPPORT BEST FRIENDS ANIMAL SOCIETY 5001 ANGEL CANYON ROAD KANAB UT 84741 237147797 501(C)(3) 10000 0 GENERAL SUPPORT CENTER FOR JUSTICE AND HUMAN DIGNITY (CJHD) 4730 ASHRAM LANE NW OLYMPIA WA 98502 872349195 501(C)(3) 25000 0 GENERAL SUPPORT CHABAD LUBAVITCH OF THE LEHIGH VALLEY INC 4457 CRACKERSPORT RD ALLENTOWN PA 18104 233099157 501(C)(3) 54000 0 GENERAL SUPPORT DETROIT JUSTICE CENTER 4731 GRAND RIVER AVENUE SUITE 200 DETROIT MI 48208 822295339 501(C)(3) 25000 0 GENERAL SUPPORT DUQUESNE UNIVERSITY OF THE HOLY SPIRIT 600 FORBES AVENUE PITTSBURGH PA 15282 251035663 501(C)(3) 25000 0 GENERAL SUPPORT ECONOMIC JUSTICE INSTITUTE INC PO BOX 260211 MADISON WI 53726 391200952 501(C)(3) 25000 0 GENERAL SUPPORT FEEDING AMERICA 161 N CLARK ST STE 700 CHICAGO IL 60654 363673599 501(C)(3) 12000 0 GENERAL SUPPORT FIDELITY INVESTMENTS CHARITABLE GIFT FUND 245 SUMMER ST MZ-NM438 BOSTON MA 02210 110303001 501(C)(3) 155407 0 GENERAL SUPPORT GOVERNMENT ACCOUNTABILITY PROJECT 1612 K STREET NW WASHINGTON DC 20006 521343924 501(C)(3) 231830 0 GENERAL SUPPORT HUMANE SOCIETY OF ROCHESTER AND MONROE COUNTY PCA INC 99 VICTOR ROAD FAIRPORT NY 14450 160743047 501(C)(3) 15000 0 GENERAL SUPPORT INTEGRATIVE COMMUNITIES DBA THE SOCIAL IMPACT CENTER 7325 NEWCASTLE AVE RESEDA CA 91335 824992072 501(C)(3) 25000 0 GENERAL SUPPORT JEWISH FEDERATION OF GREATER PITTSBURGH 2000 TECHNOLOGY DR FL 1 PITTSBURGH PA 15219 251017602 501(C)(3) 84451 0 GENERAL SUPPORT JEWISH FEDERATION OF THE LEHIGH VALLEY 702 N 22ND STREET ALLENTOWN PA 18104 236396949 501(C)(3) 322609 0 GENERAL SUPPORT KANSAS UNIVERSITY ENDOWMENT ASSOCIATION KANSAS UNIVERSITY ENDOWMENT PO BOX LAWRENCE KS 66044 480731995 501(C)(3) 16636 0 GENERAL SUPPORT KIDS IN NEED OF DEFENSE (KIND INC) PO BOX 27839 WASHINGTON DC 20038 262763038 501(C)(3) 25000 0 GENERAL SUPPORT MOUNT VERNON LADIES' ASSOCIATION OF THE UNION PO BOX 110 MOUNT VERNON VA 22121 540564701 501(C)(3) 100000 0 GENERAL SUPPORT NATIONAL CENTER FOR STATE COURTS 300 NEWPORT AVENUE WILLIAMSBURG VA 23185 520914250 501(C)(3) 20000 0 GENERAL SUPPORT NATIONAL JUDICIAL COLLEGE 1664 N VIRGINIA STREET MSC 358 RENO NV 89557 942427596 501(C)(3) 20000 0 GENERAL SUPPORT NATIONAL PHILANTHROPIC TRUST 165 TOWNSHIP LINE RD STE 1200 JENKINTOWN PA 19046 237825575 501(C)(3) 5577 0 GENERAL SUPPORT PUBLIC INTEREST LAW CENTER OF NEW JERSEY DBA NEW JERSEY APPLESEED 23 JAMES STREET NEWARK NJ 07102 521807070 501(C)(3) 25000 0 GENERAL SUPPORT REDEMPTION EARNED INC 1201 UNIVERSITY BLVD BIRMINGHAM AL 35233 862120747 501(C)(3) 25000 0 GENERAL SUPPORT SANTA FE DREAMERS PROJECT PO BOX 8009 SANTA FE NM 87504 820839645 501(C)(3) 25000 0 GENERAL SUPPORT THE ARC OF THE CAPITAL AREA 1106 CLAYTON LN 215E AUSTIN TX 78723 741294429 501(C)(3) 25000 0 GENERAL SUPPORT THOMAS MORE UNIVERSITY 333 THOMAS MORE PKWY CRESTVIEW HLS KY 41017 610448560 501(C)(3) 10419 0 GENERAL SUPPORT TULSA BALLET THEATER INC 1212 E 45TH PLACE TULSA OK 74105 730667485 501(C)(3) 23964 0 GENERAL SUPPORT UNIVERSITY OF KENTUCKY 500 GARRIGUS BLDG UNIV KY LEXINGTON KY 40506 616001218 501(C)(3) 15000 0 GENERAL SUPPORT VERMONTS CAMP TAKUMTA PO BOX 459 SOUTH HERO VT 05486 030362578 501(C)(3) 15000 0 GENERAL SUPPORT 31 0 PART I, LINE 2: THE ORGANIZATION LIMITS ITS GRANTS TO ORGANIZATIONS THAT HAVE BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND PUBLIC CHARITIES DESCRIBED IN SECTION 509(A)(1) OR 509(A)(2) OF THE CODE. THE ORGANIZATION MAKES GENERAL OPERATING SUPPORT GRANTS IN FURTHERANCE OF ITS GRANTEES' CHARITABLE PURPOSES AND REQUIRES ITS GRANTEES TO CERTIFY THAT THE ORGANIZATION'S GRANT FUNDS SHALL ONLY BE USED FOR SUCH PURPOSES. ALL GRANTEES ALSO PROVIDE THE ORGANIZATION WITH REPORTS ON THEIR CHARITABLE ACTIVITIES DURING THE TERMS OF THE GRANT. X X 0 0 0 0 0 0 0 1 0 DANA HILL CHIEF EXECUTIVE OFFICER 262891 0 0 0 248 0 4642 0 33688 0 301469 0 0 0 PART I, LINE 7 NON-FIXED BONUSES TO CERTAIN STAFF MEMBERS WERE AWARDED BASED ON THE DISCRETION OF THE BOARD OF DIRECTORS, TAKING INTO ACCOUNT THE REASONABLENESS OF THE TOTAL AMOUNT OF COMPENSATION (INCLUDING SUCH NON-FIXED BONUSES) TO BE PAID BY THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ABE ARE, (A) THE PERSONS WHO CONSTITUTE THE MEMBERS IN GOOD STANDING OF THE AMERICAN BAR ASSOCIATION AND (B) THE INDIVIDUALS WHO ARE MEMBERS OF CERTAIN OTHER ASSOCIATED ENTITIES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD IS MADE UP OF 14 DIRECTORS, 10 OF WHOM ARE ELECTED BY THE ABE'S MEMBERS. TWO OF THE ABE'S DIRECTORS ARE APPOINTED BY THE BOARD OF GOVERNORS OF THE AMERICAN BAR ASSOCIATION. TWO OF THE ABE'S DIRECTORS ARE APPOINTED BY THE PRESIDENT OF THE AMERICAN BAR ASSOCIATION FROM AMONG THE THEN-SERVING OFFICERS OF THE AMERICAN BAR ASSOCIATION. 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 OR SPECIAL MEETINGS OF THE MEMBERS. ADDITIONALLY, BOARD MEMBERS ARE ELECTED IN ACCORDANCE WITH PART VI, SECTION A, LINE 7A. 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 CONFLICT OF INTEREST DISCLOSURE FORM IN ACCORDANCE WITH ABE'S CONFLICT OF INTEREST POLICY, AND REGULARLY DISCLOSE CONFLICTS AS THEY ARISE. SHOULD A POTENTIAL CONFLICT ARISE, THE BOARD REVIEWS THE INDIVIDUAL INSTANCE FOR MATERIALITY AND THE NEED FOR, OR NATURE OF CURE IN ACCORDANCE WITH ITS CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ENDOWMENT USED THE FOLLOWING PROCESS TO ESTABLISH THE COMPENSATION OF THE CEO: THE EXECUTIVE COMMITTEE OF THE BOARD, COMPOSED ENTIRELY OF INDEPENDENT VOTING MEMBERS, REVIEWED AND APPROVED THE CEO'S COMPENSATION. THE COMMITTEE RELIED ON COMPARABILITY DATA, INCLUDING SALARY INFORMATION FROM PEER ORGANIZATIONS OF COMPARABLE SIZE, MISSION, GEOGRAPHY, AND COMPLEXITY AND 990 REVIEW. THE COMMITTEE'S DELIBERATIONS AND DECISIONS WERE DOCUMENTED IN MEETING MINUTES AND MAINTAINED IN THE ORGANIZATION'S RECORDS. THE CEO WAS NOT PRESENT FOR DISCUSSION OR VOTE REGARDING THEIR COMPENSATION. THE ENDOWMENT USED A SIMILAR PROCESS TO ESTABLISH COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES: COMPENSATION WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. COMPARABILITY DATA (MARKET SURVEYS, 990 REVIEWS, AND PEER BENCHMARKING) WERE REVIEWED AS APPROPRIATE. THE BASIS FOR DECISIONS WAS DOCUMENTED AND RETAINED WITH THE GOVERNANCE RECORDS. FORM 990, PART VI, SECTION C, LINE 19 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 LAWYERS INSURANCE PLANS INC 312 N CLARK STREET 14TH FLOOR CHICAGO IL 60654 363650005 INSURANCE IL ABE C 8296 447938 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0