AMERICAN SOCIETY OF COMPARATIVE LAW

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1953

Legal Domicile

Principal Officer

RONALD J SCALISE JR

Phone

5048655958

Tax Period

2023-01-01 to 2023-12-31

AMERICAN SOCIETY OF COMPARATIVE LAW, founded in 1953, is a small nonprofit in the Social Science sector that reported $111K in total revenue in fiscal year 2023. Revenue surged 54% from the prior year, signaling strong growth momentum. The organization ran a surplus of $46K, a strong 42% operating margin.

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 Service Accomplishments

Program 1

Expenses: $60,743

ANNUAL MEETINGS AND OTHER SCHOLARLY CONFERENCES

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $64,400

Program Service Revenue $0

Investment Income $21,251

Other Revenue $24,919

TOTAL REVENUE $110,570

Expense Breakdown

Grants Paid $1,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $60,743

Other Expenses $62,612

TOTAL EXPENSES $64,112

Year-over-Year Comparison

	2023	2022	Change
Revenue	$110,570	$71,622	+0.5%
Expenses	$64,112	$41,982	+0.5%
Net Income	$46,458	$29,640	+0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CLARE RYAN	DIRECTOR	1.00	Director	$0	$0	$0
VERA KORZUN	DIRECTOR	1.00	Director	$0	$0	$0
STEPHEN A GARDBAUM	DIRECTOR	1.00	Director	$0	$0	$0
JAMES MAXEINER	DIRECTOR	1.00	Director	$0	$0	$0
PIETRO SIRENO	DIRECTOR	1.00	Director	$0	$0	$0
W COLE DURHAM JR	DIRECTOR	1.00	Director	$0	$0	$0
JOOST BLOM	DIRECTOR	1.00	Director	$0	$0	$0
ROBIN EFFRON	DIRECTOR	1.00	Director	$0	$0	$0
AFRA AFSHARIPOUR	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS GINSBURG	DIRECTOR	1.00	Director	$0	$0	$0
XIANG GAO	DIRECTOR	1.00	Director	$0	$0	$0
GEORGE A BERMANN	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD S KAY	DIRECTOR	1.00	Director	$0	$0	$0
MITCHEL LASSER	DIRECTOR	1.00	Director	$0	$0	$0
VED P NANDA	DIRECTOR	1.00	Director	$0	$0	$0
MARK S KENDE	DIRECTOR	1.00	Director	$0	$0	$0
SHITONG QIAO	DIRECTOR	1.00	Director	$0	$0	$0
SE-SHAUNA WHEATLE	DIRECTOR	1.00	Director	$0	$0	$0
DEEPA DAS ACEVEDO	DIRECTOR	1.00	Director	$0	$0	$0
MATTHEW C MIROW	DIRECTOR	1.00	Director	$0	$0	$0
TAHIRIH LEE	DIRECTOR	1.00	Director	$0	$0	$0
MARTIN GELTER	DIRECTOR	1.00	Director	$0	$0	$0
NUNO GARUPO	DIRECTOR	1.00	Director	$0	$0	$0
YVONNE TEW	DIRECTOR	1.00	Director	$0	$0	$0
FRANCESCA BIGNAMI	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTIAN N OKEKE	DIRECTOR	1.00	Director	$0	$0	$0
MARK RAMSEYER	DIRECTOR	1.00	Director	$0	$0	$0
CAROLE PETERSEN	DIRECTOR	1.00	Director	$0	$0	$0
PETER B MAGGS	DIRECTOR	1.00	Director	$0	$0	$0
JAYANTH KRISHNAN	DIRECTOR	1.00	Director	$0	$0	$0
FRANK EMMERT	DIRECTOR	1.00	Director	$0	$0	$0
JOHN C REITZ	DIRECTOR	1.00	Director	$0	$0	$0
IOANNA TOURKOCHORITI	DIRECTOR	1.00	Director	$0	$0	$0
VIRGINIA HARPER HO	SECRETARY	2.00	Officer Director	$0	$0	$0
MELANIE M REID	DIRECTOR	1.00	Director	$0	$0	$0
BERNARD KEITH VETTER	DIRECTOR	1.00	Director	$0	$0	$0
J RANDALL TRAHAN	DIRECTOR	1.00	Director	$0	$0	$0
PETER DANCHIN	DIRECTOR	1.00	Director	$0	$0	$0
RODRIGO CAMARENA	DIRECTOR	1.00	Director	$0	$0	$0
CAROLINE BRADLEY	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL HALBERSTAM	DIRECTOR	1.00	Director	$0	$0	$0
ANTONIA BARAGGIA	DIRECTOR	1.00	Director	$0	$0	$0
FRED L MORRISON	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTOPH HENKEL	DIRECTOR	1.00	Director	$0	$0	$0
JEFFREY E THOMAS	DIRECTOR	1.00	Director	$0	$0	$0
RACHEL ANDERSON	DIRECTOR	1.00	Director	$0	$0	$0
KEVIN DAVIS	DIRECTOR	1.00	Director	$0	$0	$0
MARGARET WOO	DIRECTOR	1.00	Director	$0	$0	$0
STEVEN G CALABRESI	DIRECTOR	1.00	Director	$0	$0	$0
PETER KRUG	DIRECTOR	1.00	Director	$0	$0	$0
STEPHEN C MCCAFFREY	DIRECTOR	1.00	Director	$0	$0	$0
SADIE BLANCHARD	DIRECTOR	1.00	Director	$0	$0	$0
JACQUES DELISLE	DIRECTOR	1.00	Director	$0	$0	$0
SILVIA FERRERI	DIRECTOR	1.00	Director	$0	$0	$0
JACK J COE JR	DIRECTOR	1.00	Director	$0	$0	$0
VIVIAN GROSSWALD CURRAN	DIRECTOR	1.00	Director	$0	$0	$0
PAUL FRYMER	DIRECTOR	1.00	Director	$0	$0	$0
JOSE CARAMELO GOMES	DIRECTOR	1.00	Director	$0	$0	$0
LUIS MUNIZ-ARGUELLES	DIRECTOR	1.00	Director	$0	$0	$0
JOSHUA KARTON	DIRECTOR	1.00	Director	$0	$0	$0
LOUISE TEITZ	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD HYLAND	DIRECTOR	1.00	Director	$0	$0	$0
YVETTE JOY LIEBESMAN	DIRECTOR	1.00	Director	$0	$0	$0
VINCENT JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
TRACY A KAYE	DIRECTOR	1.00	Director	$0	$0	$0
GARY BELL	DIRECTOR	1.00	Director	$0	$0	$0
BOBBY AHDIEH	DIRECTOR	1.00	Director	$0	$0	$0
ANNA OFFIT	DIRECTOR	1.00	Director	$0	$0	$0
MARK E CAMMACK	DIRECTOR	1.00	Director	$0	$0	$0
AMALIA D KESSLER	DIRECTOR	1.00	Director	$0	$0	$0
ANTONIO GIDI	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD ALBERT	DIRECTOR	1.00	Director	$0	$0	$0
ROBERTO TONATTI	DIRECTOR	1.00	Director	$0	$0	$0
VERNON V PALMER	DIRECTOR	1.00	Director	$0	$0	$0
DAVID LAW	DIRECTOR	1.00	Director	$0	$0	$0
RUSSELL MILLER	DIRECTOR	1.00	Director	$0	$0	$0
LEILA SADAT	DIRECTOR	1.00	Director	$0	$0	$0
DANA RAIGRODSKI	DIRECTOR	1.00	Director	$0	$0	$0
PAUL R DUBINSKY	DIRECTOR	1.00	Director	$0	$0	$0
TOMOTHY WEBSTER	DIRECTOR	1.00	Director	$0	$0	$0
PAOLO DAVIDE FARAH	DIRECTOR	1.00	Director	$0	$0	$0
JAMES AR NAFZIGER	DIRECTOR	1.00	Director	$0	$0	$0
JASON YACKEE	DIRECTOR	1.00	Director	$0	$0	$0
JAMES Q WHITMAN	DIRECTOR	1.00	Director	$0	$0	$0
MICHEL ROSENFELD	DIRECTOR	1.00	Director	$0	$0	$0
NINA TEPES	DIRECTOR	1.00	Director	$0	$0	$0
JIN CHENGDONG	DIRECTOR	1.00	Director	$0	$0	$0
RONALD SCALISE	TREASURER	5.00	Officer Director	$0	$0	$0
MORTIMER SELLERS	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
HANNAH BUXBAUM	PRESIDENT	5.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$110,570	$64,112	$1,143,424	$46,458
2022	$71,622	$41,982	$956,776	$29,640
2021	$81,454	$17,231	$1,087,081	$64,223
2020	$99,567	$13,484	$840,241	$86,083
2019	$129,060	$63,425	$676,764	$65,635
2018	$84,180	$91,874	$521,061	$-7,694