AMERICAN LAW INSTITUTE (EIN 231352013) - Form 990 Financial Analysis & Trantor Score

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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

1923

Legal Domicile

Principal Officer

DAVID F LEVI

Phone

2152431600

Tax Period

2024-07-01 to 2025-06-30

AMERICAN LAW INSTITUTE, founded in 1923, is a mid-sized nonprofit in the Crime & Legal sector that reported $13.6M in total revenue in fiscal year 2024. Expenses of $12.0M left a modest 12% surplus.

Mission

THE AMERICAN LAW INSTITUTE IS THE LEADING INDEPENDENT ORGANIZATION IN THE UNITED STATES PRODUCING SCHOLARLY WORK TO CLARIFY, MODERNIZE, AND OTHERWISE IMPROVE THE LAW. THE INSTITUTE (MADE UP OF OVER 4,700 LAWYERS, JUDGES, AND LAW PROFESSORS OF THE HIGHEST QUALIFICATIONS) DRAFTS, DISCUSSES, REVISES, AND PUBLISHES RESTATEMENTS OF THE LAW, MODEL CODES, AND PRINCIPLES OF LAW THAT ARE ENORMOUSLY INFLUENTIAL IN THE COURTS AND LEGISLATURES, AS WELL AS IN LEGAL SCHOLARSHIP AND EDUCATION. THE INSTITUTE THROUGH ITS ALI CLE OPERATING GROUP PROVIDES EDUCATION FOR THE LEGAL PROFESSION THROUGHOUT THE UNITED STATES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $1,890,542

Program Service Revenue $7,730,684

Investment Income $3,892,219

Other Revenue $112,565

TOTAL REVENUE $13,626,010

Expense Breakdown

Grants Paid $1,281,822

Salaries & Benefits $7,014,288

Fundraising Expenses $222,707

Program Expenses $8,899,810

Other Expenses $3,663,326

TOTAL EXPENSES $11,959,436

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,626,010	$14,251,297	0.0%
Expenses	$11,959,436	$12,255,614	0.0%
Net Income	$1,666,574	$1,995,683	-0.2%

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

Volunteers

2845

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

$633,751

Total Directors

Key Employees

$317,886

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD L REVESZ	COUNCIL	2.00	Director	$0	$0	$0
DAVID F LEVI	PRESIDENT & COUNCIL	16.00	Officer Director	$0	$0	$0
LEE H ROSENTHAL	1ST VICE PRES. & COUNCIL	5.00	Officer Director	$0	$0	$0
IVAN K FONG	TREASURER & COUNCIL	5.00	Officer Director	$0	$0	$0
LAURA D STITH	SECRETARY & COUNCIL	5.00	Officer Director	$0	$0	$0
TERESA WILTON HARMON	2ND VICE PRES. & COUNCIL	5.00	Officer Director	$0	$0	$0
JEFFREY S SUTTON	COUNCIL	3.00	Director	$0	$0	$0
WALLACE B JEFFERSON	COUNCIL	3.00	Director	$0	$0	$0
ROBERT KLONOFF	COUNCIL	3.00	Director	$0	$0	$0
SAMUEL ISSACHAROFF	COUNCIL	3.00	Director	$0	$0	$0
DANIEL B RODRIGUEZ	COUNCIL	3.00	Director	$0	$0	$0
STEVEN O WEISE	COUNCIL	3.00	Director	$0	$0	$0
DANIEL C GIRARD	COUNCIL	3.00	Director	$0	$0	$0
JENNIFER ZACHARY	COUNCIL	2.00	Director	$0	$0	$0
ROBERTO JOSE GONZALEZ	COUNCIL	2.00	Director	$0	$0	$0
TERESA WYNN ROSEBOROUGH	COUNCIL	2.00	Director	$0	$0	$0
STEPHANOS BIBAS	COUNCIL	2.00	Director	$0	$0	$0
PAMELA S KARLAN	COUNCIL	2.00	Director	$0	$0	$0
ERIC A POSNER	COUNCIL	2.00	Director	$0	$0	$0
TROY A MCKENZIE	COUNCIL	2.00	Director	$0	$0	$0
GOODWIN LIU	COUNCIL	2.00	Director	$0	$0	$0
EVAN R CHESLER	COUNCIL	2.00	Director	$0	$0	$0
YVONNE GONZALEZ ROGERS	COUNCIL	2.00	Director	$0	$0	$0
MICHAEL J GARCIA	COUNCIL	2.00	Director	$0	$0	$0
LAURA STEIN	COUNCIL	2.00	Director	$0	$0	$0
PATRICIA ANN MILLETT	COUNCIL	2.00	Director	$0	$0	$0
ANTON G HAJJAR	COUNCIL	2.00	Director	$0	$0	$0
BRIDGET M MCCORMACK	COUNCIL	2.00	Director	$0	$0	$0
ROBIN L ROSENBERG	COUNCIL	2.00	Director	$0	$0	$0
STEPHANIE A PARKER	COUNCIL	2.00	Director	$0	$0	$0
THOMAS M HARDIMAN	COUNCIL	2.00	Director	$0	$0	$0
THOMAS A BALMER	COUNCIL	2.00	Director	$0	$0	$0
JANET NAPOLITANO	COUNCIL	2.00	Director	$0	$0	$0
CAROL F LEE	COUNCIL	2.00	Director	$0	$0	$0
PETER D KEISLER	COUNCIL	2.00	Director	$0	$0	$0
SARAH HAWKINS WARREN	COUNCIL	2.00	Director	$0	$0	$0
CATHERINE T STRUVE	COUNCIL	2.00	Director	$0	$0	$0
RICHARD R W BROOKS	COUNCIL	2.00	Director	$0	$0	$0
MARSHA E SIMMS	COUNCIL	2.00	Director	$0	$0	$0
JOHN B BELLINGER III	COUNCIL	2.00	Director	$0	$0	$0
STEPHEN S GENSLER	COUNCIL	2.00	Director	$0	$0	$0
J MICHELLE CHILDS	COUNCIL	2.00	Director	$0	$0	$0
SARAH S VANCE	COUNCIL	2.00	Director	$0	$0	$0
KATHLEEN M O'SULLIVAN	COUNCIL	2.00	Director	$0	$0	$0
LANCE LIEBMAN	COUNCIL	2.00	Director	$0	$0	$0
R HEWITT PATE	COUNCIL	2.00	Director	$0	$0	$0
STEPHEN JOHN GAGELER	COUNCIL	2.00	Director	$0	$0	$0
GARY L SASSO	COUNCIL	2.00	Director	$0	$0	$0
ALLISON H EID	COUNCIL	2.00	Director	$0	$0	$0
CRISTINA M RODRIGUEZ	COUNCIL	2.00	Director	$0	$0	$0
DONALD B AYER	COUNCIL	2.00	Director	$0	$0	$0
RANDOLPH D MOSS	COUNCIL	2.00	Director	$0	$0	$0
VIRGINIA A SEITZ	COUNCIL	2.00	Director	$0	$0	$0
RAYMOND J LOHIER JR	COUNCIL	2.00	Director	$0	$0	$0
MICHELE C KANE	COUNCIL	2.00	Director	$0	$0	$0
DARRELL AH MILLER	COUNCIL	2.00	Director	$0	$0	$0
NATHAN L HECHT	COUNCIL	2.00	Director	$0	$0	$0
SCOTT BALES	COUNCIL	2.00	Director	$0	$0	$0
HAROLD HONGJU KOH	COUNCIL	2.00	Director	$0	$0	$0
ANTHONY J SCIRICA	COUNCIL	2.00	Director	$0	$0	$0
CAROLYN B KUHL	COUNCIL	2.00	Director	$0	$0	$0
JUDITH A MILLER	COUNCIL	2.00	Director	$0	$0	$0
LEONDRA R KRUGER	COUNCIL	2.00	Director	$0	$0	$0
CAITLIN HALLIGAN	COUNCIL	2.00	Director	$0	$0	$0
LARRY D THOMPSON	COUNCIL	2.00	Director	$0	$0	$0
AMY J ST EVE	COUNCIL	2.00	Director	$0	$0	$0
ROBERT H SITKOFF	COUNCIL	2.00	Director	$0	$0	$0
LORI A MARTIN	COUNCIL	2.00	Director	$0	$0	$0
SETH P WAXMAN	COUNCIL	2.00	Director	$0	$0	$0
ABBE R GLUCK	COUNCIL	2.00	Director	$0	$0	$0
ELEANOR BARRETT	DEPUTY DIRECTOR	50.00	Officer	$332,053	$24,139	$356,192
DIANE P WOOD	DIRECTOR	30.00	Officer	$277,559	$0	$277,559
JULIE SCRIBNER	CFO & DIRECTOR OF ALI CLE	35.00	Key Emp	$283,367	$34,519	$317,886
LESLIE BELASCO	DIRECTOR OF CLE PROGRAM PR	35.00	Highest	$162,059	$29,922	$191,981
MING CHANG	SR APP DEVELOPMENT MGR	35.00	Highest	$146,302	$10,141	$156,443
DEANNE DISSINGER	ASSOCIATE DEPUTY DIRECTOR	35.00	Highest	$208,943	$29,738	$238,681
BETH GOLDSTEIN	MEMBERSHIP DIRECTOR	35.00	Highest	$171,200	$36,320	$207,520
JENNIFER MORINIGO	CHIEF COMMUNICATIONS & MAR	35.00	Highest	$218,307	$43,434	$261,741

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
2025	$13,626,010	$11,959,436	$116,829,807	$1,666,574
2024	$14,251,297	$12,255,614	$106,209,287	$1,995,683
2023	$14,896,914	$13,479,881	$97,240,904	$1,417,033
2022	$17,652,767	$12,059,054	$89,963,474	$5,593,713
2021	$15,539,704	$10,893,745	$99,411,184	$4,645,959
2020	$12,993,045	$12,167,360	$77,378,733	$825,685
2019	$12,979,552	$12,937,070	$75,195,949	$42,482
2018	$13,401,619	$12,203,143	$73,476,192	$1,198,476

AMERICAN LAW INSTITUTE