AMERICAN SOCIETY OF COMPARATIVE LAW

EIN: 136167943 501(c)(3) Social Science

NEW ORLEANS, LA

Total Revenue
$110,570
Total Expenses
$64,112
Total Assets
$1,143,424
Net Assets
$1,143,424
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1953
Legal Domicile
NY
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 STUDY OF COMPARATIVE LAW IN THE U.S.

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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%)

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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

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Liquidity & Cash Position

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Governance

Voting Members
90
Independent Members
90
Employees
N/A
Volunteers
90

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
4
$0
Total Directors
90
$0
Key Employees
0
$0
Highest Compensated
0
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
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