AMERICAN SOCIETY FOR LEGAL HISTORY… - Form 990 Financial Data

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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

1959

Legal Domicile

Principal Officer

DAVID TANENHAUS

Phone

7022322835

Tax Period

2023-01-01 to 2023-12-31

AMERICAN SOCIETY FOR LEGAL HISTORY INC, founded in 1959, is a small nonprofit that reported $477K in total revenue in fiscal year 2023. Revenue surged 76% from the prior year, signaling strong growth momentum. The organization ran a surplus of $239K, a strong 50% operating margin.

Mission

THE AMERICAN SOCIETY FOR LEGAL HISTORY, INC. (ASLH OR SOCIETY) IS A LEARNED SOCIETY DEDICATED TO FOSTERING SCHOLARSHIP, TEACHING, AND STUDY CONCERNING THE LAW AND INSTITUTIONS OF ALL LEGAL SYSTEMS, BOTH ANGLO-AMERICAN AND THOSE THAT DO NOT OPERATE IN THE ANGLO-AMERICAN TRADITION.

Program Service Accomplishments

Program 1

Expenses: $138,495 Revenue: $145,779

ASLH HOLDS ITS ANNUAL MEETING EACH FALL. THE MEETING IS AN OPPORTUNITY FOR HISTORIANS, LAW PROFESSORS, GRADUATE STUDENTS, LAWYERS, AND JUDGES FROM AROUND THE WORLD TO GATHER AND MEET FELLOW TRAVELERS AND TO PRESENT AND DISCUSS THEIR SCHOLARSHIP. THE SOCIETY ALSO HOSTS A VIBRANT SERIES OF PRE- CONFERENCE SESSIONS, WHICH ALLOWS SCHOLARS TO PROBE PARTICULAR TOPICS IN GREATER DEPTH.

Program 2

Expenses: $43,299

AT THE MEETING, ASLH CONFERS A NUMBER OF PRIZES AND RESEARCH FELLOWSHIPS TO RECOGNIZE THE BEST RECENT SCHOLARSHIP IN THE FIELD AND TO ENCOURAGE PROMISING YOUNGER SCHOLARS. THE SOCIETY ALSO SPONSORS A QUARTERLY JOURNAL, LAW AND HISTORY REVIEW, AND A BOOK SERIES, STUDIES IN LEGAL HISTORY, BOTH OF WHICH ARE PUBLISHED FOR THE SOCIETY BY CAMBRIDGE UNIVERSITY PRESS.

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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 $77,815

Program Service Revenue $145,779

Investment Income $201,227

Other Revenue $52,067

TOTAL REVENUE $476,888

Expense Breakdown

Grants Paid $3,290

Salaries & Benefits $7,500

Fundraising Expenses $0

Program Expenses $181,794

Other Expenses $226,857

TOTAL EXPENSES $237,647

Year-over-Year Comparison

	2023	2022	Change
Revenue	$476,888	$270,340	+0.8%
Expenses	$237,647	$232,231	+0.0%
Net Income	$239,241	$38,109	+5.3%

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

180

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

$7,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BARBARA WELKE	PRESIDENT	15.00	Officer Director	$0	$0	$0
MITRA SHARAFI JOINED 102823	PRESIDENT-EL	1.00	Officer	$0	$0	$0
DAVID TANENHAUS	TREASURER	5.00	Officer	$0	$0	$0
ARI BRYEN	SECRETARY	5.00	Officer	$0	$0	$0
MICHAEL WILLRICH	IMM PAST PRE	1.00	Officer	$0	$0	$0
DANIEL HULSEBOSCH	DIRECTOR	1.00	Director	$0	$0	$0
LAURA EDWARDS	DIRECTOR	1.00	Director	$0	$0	$0
MAGGIE BLACKWOOD	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL LOBBAN	DIRECTOR	1.00	Director	$0	$0	$0
LUCY SALYER	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE MCKINLEY	DIRECTOR	1.00	Director	$7,500	$0	$7,500
SAM ERMAN	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH KATZ	DIRECTOR	1.00	Director	$0	$0	$0
CATHERINE EVANS	DIRECTOR	1.00	Director	$0	$0	$0
JELANI HAYES	DIRECTOR	1.00	Director	$0	$0	$0
FAHAD BISHARA JOINED 102823	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL ERNST JOINED 102823	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH KAMALI JOINED 102823	DIRECTOR	1.00	Director	$0	$0	$0
AMALIA KESSLER JOINED 102823	DIRECTOR	1.00	Director	$0	$0	$0
ANNE TWITTY JOINED 102823	DIRECTOR	1.00	Director	$0	$0	$0
TAJA-NIA Y HENDERSON LEFT 102823	DIRECTOR	1.00	Director	$0	$0	$0
LISA FORD LEFT 102823	DIRECTOR	1.00	Director	$0	$0	$0
MARY ZIEGLER LEFT 102823	DIRECTOR	1.00	Director	$0	$0	$0
KELLY KENNINGTON LEFT 102823	DIRECTOR	1.00	Director	$0	$0	$0
SARAH SEO LEFT 102823	DIRECTOR	1.00	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	$476,888	$237,647	$2,675,557	$239,241
2022	$270,340	$232,231	$2,332,699	$38,109
2021	$575,893	$215,765	$2,614,503	$360,128
2020	$523,148	$83,833	$2,288,154	$439,315
2019	$437,436	$231,602	$1,835,477	$205,834
2018	$262,186	$221,948	$1,390,396	$40,238

AMERICAN SOCIETY FOR LEGAL HISTORY INC