Nonprofit · EIN 23-7373873
AMERICAN BUSINESS LAW ASSOCIATION
Also known as ACADEMY OF LEGAL STUDIES IN BUSINES
Tax-exempt · MONTICELLO, GA 31064
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $272,780 | $189,496 | $83,284 | $229,031 | $15,740 | $213,291 |
| December 31, 2024 | 990 | $368,817 | $459,183 | -$90,366 | $126,832 | $102,550 | $24,282 |
| December 31, 2023 | 990 | $342,452 | $376,302 | -$33,850 | $194,532 | $0 | $194,532 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $67,795
- Membership dues
- $67,795
- Program service revenue
- $138,957
- Investment income
- $6,243
- Royalties
- $59,625
- Other revenue
- $59,785
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $4,505
- Program services (functional)
- $189,496
Balance sheet and other
- Total assets, start of year
- $126,832
- Total assets, end of year
- $229,031
- Total liabilities, end of year
- $15,740
- Net assets, end of year
- $213,291
- Net assets without donor restrictions
- $112,598
- Net assets with donor restrictions
- $100,693
- Gross receipts
- $272,780
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1972
- State of legal domicile
- IL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kabrina Chang | President Officer | 0 | $0 |
| Elizabeth Brown | President-Elect and Program Chair Officer | 0 | $0 |
| Leora Eisentad | Vice President Officer | 0 | $0 |
| Keith Diener | Secretary-Treasurer Officer | 0 | $0 |
| Jehan El Jourbagy | Operations Director Officer | 1 | $0 |
| Lara Kessler | Chief Accounting Officer Officer | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL HERRON | EXEC SECRETARY (THROUGH 08/2024) Officer | 1 | $19,863 |
| JEHAN EL-JOURBAGY | EXEC SECRETARY (BEG 09/2024) Officer | 1 | $5,000 |
| ALEX REED | PRESIDENT Officer | 0 | $0 |
| KABRINA CHANG | PRESIDENT ELECT Officer | 0 | $0 |
| ELIZABETH A BROWN | VICE PRESIDENT Officer | 0 | $0 |
| LEORA F EISENSTADT | SECRETARY/TREAUSRER Officer | 0 | $0 |
| LEIGH ANENSON | PAST PRESIDENT Officer | 0 | $0 |
| SUSANNE GRADISHER | CHIEF ACCOUNTING OFFICER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Herron | Executive Secretary Officer, Highest-paid employee | 10 | $22,914 |
Address and contacts
- Address (IRS master file)
- 3558 HWY 212 EAST, MONTICELLO, GA 31064-5697
- In care of
- % DANIEL HERRON
- Principal officer (990 for 2025)
- Jehan El-Jourbagy, 3558 GA HIGHWAY 212 E, MONTICELLO, GA 31064
- Signed the 990
- Jehan El Jourbagy, Operations Director
- Phone
- (616) 648-7171
Mission
Academic professional organization for collegiate teachers of business legal studies strategy and ethics.
Program accomplishments
- The Academy of Legal Studies The Academy advances legal studies in business education. It serves as the professional hub for legal studies researchers and educators encouraging collegial relationships and productive collaborations worldwide. The Academy emphasizes promoting legal knowledge ethical conduct and justice appreciation in research and teaching. This focus aims to enhance students comprehension of the business environment and assist business leaders in understanding their societal relationships and decision impacts.Expenses $189,496 · revenue $204,985
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7373873
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99Z)
- Assets (IRS master file)
- $229,031
- Income (IRS master file)
- $272,780
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $272,780 | $189,496 | $229,031 | XML |
| 990 | December 2024 | $368,817 | $459,183 | $126,832 | IRS |
| 990 | December 2023 | $342,452 | $376,302 | $194,532 | XML |
| 990 | December 2022 | $314,727 | $308,019 | $0 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7373873).
Questions about AMERICAN BUSINESS LAW ASSOCIATION
- What is the EIN of AMERICAN BUSINESS LAW ASSOCIATION?
- The employer identification number (EIN) of AMERICAN BUSINESS LAW ASSOCIATION is 23-7373873.
- Is AMERICAN BUSINESS LAW ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to AMERICAN BUSINESS LAW ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN BUSINESS LAW ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN BUSINESS LAW ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN BUSINESS LAW ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN BUSINESS LAW ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Jehan El-Jourbagy.
- Who are the officers and directors of AMERICAN BUSINESS LAW ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does AMERICAN BUSINESS LAW ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $272,780, expenses of $189,496 and total assets of $229,031 at year end.
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