AMERICAN SOCIETY OF INTERNATIONAL LAW (EIN 530242653) - 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

1906

Legal Domicile

Principal Officer

MICHAEL D COOPER

Phone

2029395367

Tax Period

2023-01-01 to 2023-12-31

AMERICAN SOCIETY OF INTERNATIONAL LAW, founded in 1906, is a community nonprofit in the International Affairs sector that reported $2.6M in total revenue in fiscal year 2023. Net assets of $6.0M represent 28 months of operating reserves.

Mission

TO FOSTER THE STUDY OF INTERNATIONAL LAW AND TO PROMOTE INTERNATIONAL RELATIONS ON THE BASIS OF LAW AND JUSTICE.

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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 $1,151,020

Program Service Revenue $1,328,295

Investment Income $128,315

Other Revenue $7,864

TOTAL REVENUE $2,615,494

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,349,622

Fundraising Expenses $385,775

Program Expenses $1,698,245

Other Expenses $1,422,097

TOTAL EXPENSES $2,771,719

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,615,494	$2,663,778	0.0%
Expenses	$2,771,719	$2,702,470	+0.0%
Net Income	$-156,225	$-38,692	+3.0%

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

300

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

$344,303

Total Directors

$244,615

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL COOPER	EXECUTIVE DIRECTOR	40.00	Officer Director	$216,788	$27,827	$244,615
GREGORY SHAFFER	PRESIDENT	1.00	Officer Director	$0	$0	$0
MELIDA HODGSON	PRESIDENT-ELECT	1.00	Officer Director	$0	$0	$0
CHRISTOPHER GREENWOOD	HONORARY PRESIDENT	1.00	Officer Director	$0	$0	$0
MARNEY L CHEEK	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
STEVEN HILL	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
SAIRA MOHAMED	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CATHERINE POWELL	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMES AR NAFZIGER	SECRETARY	1.00	Officer Director	$0	$0	$0
NANCY L PERKINS	TREASURER	1.00	Officer Director	$0	$0	$0
RONALD J BETTAUER	ASSISTANT TREASURER	1.00	Officer Director	$0	$0	$0
SUSAN L KARAMANIAN	AUDIT COMMITTEE CHAIR	1.00	Officer Director	$0	$0	$0
CATHERINE AMIRFAR	HONORARY VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
LUCINDA A LOW	HONORARY VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
SEAN D MURPHY	HONORARY VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
OLABISI AKINKUGBE	DIRECTOR	1.00	Director	$0	$0	$0
SYED ARIF ALI	DIRECTOR	1.00	Director	$0	$0	$0
SIMON BATIFORT	DIRECTOR	1.00	Director	$0	$0	$0
DAVID BIGGE	DIRECTOR	1.00	Director	$0	$0	$0
JAY BUTLER	DIRECTOR	1.00	Director	$0	$0	$0
ROSA CELORIO	DIRECTOR	1.00	Director	$0	$0	$0
MANJIAO CLIFF CHI	DIRECTOR	1.00	Director	$0	$0	$0
MARGARET MEG DEGUZMAN	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTIE EDWARDS	DIRECTOR	1.00	Director	$0	$0	$0
JILL GOLDENZIEL	DIRECTOR	1.00	Director	$0	$0	$0
NIENKE GROSSMAN	DIRECTOR	1.00	Director	$0	$0	$0
KATHLEEN HOOKE	DIRECTOR	1.00	Director	$0	$0	$0
NEHA JAIN	DIRECTOR	1.00	Director	$0	$0	$0
DARIN JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
BEN LOVE	DIRECTOR	1.00	Director	$0	$0	$0
PEDRO MARTINEZ-FRAGA	DIRECTOR	1.00	Director	$0	$0	$0
RAFAEL PORRATA-DORIA JR	DIRECTOR	1.00	Director	$0	$0	$0
TERESA TRACY ROOSEVELT	DIRECTOR	1.00	Director	$0	$0	$0
ALVARO SANTOS	DIRECTOR	1.00	Director	$0	$0	$0
ASHIKA SINGH	DIRECTOR	1.00	Director	$0	$0	$0
FREDERIC GILLES SOURGENS	DIRECTOR	1.00	Director	$0	$0	$0
MILENA STERIO	DIRECTOR	1.00	Director	$0	$0	$0
NAWI UKABIALA	DIRECTOR	1.00	Director	$0	$0	$0
CAN YEGINSU	DIRECTOR	1.00	Director	$0	$0	$0
SARA BANNON	INTERIM DIRECTOR OF FINANCE (THRU JULY 2023)	40.00	Officer	$31,950	$0	$31,950
JOSEPHINE SHIKONGO-ASINO	DIRECTOR OF FINANCE (FROM JULY 2023)	40.00	Officer	$62,595	$5,143	$67,738
JACK M KARAKO	DIRECTOR OF DEVELOPMENT	40.00	Highest	$176,544	$23,406	$199,950
JAMES A STEINER	DIRECTOR OF TECHNOLOGY & COMMUNICATIONS	40.00	Highest	$114,444	$15,402	$129,846

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	$2,615,494	$2,771,719	$6,443,254	$-156,225
2022	$2,663,778	$2,702,470	$6,396,811	$-38,692
2021	$2,597,273	$2,290,393	$7,116,202	$306,880
2020	$2,650,305	$2,160,113	$6,518,639	$490,192
2019	$2,904,795	$2,515,869	$6,019,656	$388,926
2018	$2,661,422	$2,370,360	$5,162,887	$291,062

AMERICAN SOCIETY OF INTERNATIONAL LAW