Nonprofit · EIN 51-0167001
ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE
Tax-exempt · ORANGE, CA 92869
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,102,205 | $1,059,559 | $42,646 | $414,106 | $0 | $414,106 |
| December 31, 2024 | 990 | $432,626 | $361,959 | $70,667 | $371,460 | $0 | $371,460 |
| December 31, 2023 | 990 | $382,748 | $389,238 | -$6,490 | $300,793 | $0 | $300,793 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $187,472
- Membership dues
- $184,972
- Program service revenue
- $914,059
- Investment income
- $674
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,500
- Program services (functional)
- $924,680
- Management and general (functional)
- $134,879
Balance sheet and other
- Total assets, start of year
- $371,460
- Total assets, end of year
- $414,106
- Total liabilities, end of year
- $0
- Net assets, end of year
- $414,106
- Gross receipts
- $1,102,205
- Employees
- 0
- Year formed
- 1972
- State of legal domicile
- CA
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 |
|---|---|---|---|
| Hon Fernando L Aenlle-Rocha | Director Trustee or director | 0 | $0 |
| Courtney Hague Andrews | Director Trustee or director | 0 | $0 |
| Joseph J Boylan | Director Trustee or director | 0 | $0 |
| Matthew M Brady | Director Trustee or director | 0 | $0 |
| Mark D Campbell | Director Trustee or director | 0 | $0 |
| Hon Michelle Williams Court | Director Trustee or director | 0 | $0 |
| Robyn C Crowther | Director Trustee or director | 0 | $0 |
| Kasey J Curtis | Director Trustee or director | 0 | $0 |
| Hon Dolly M Gee | Director Trustee or director | 0 | $0 |
| Julie R Gerchik | Director Trustee or director | 0 | $0 |
| Jeffrey F Gersh | Director Trustee or director | 0 | $0 |
| Robert S Glassman | Director Trustee or director | 0 | $0 |
| Oliver M Gold | Director Trustee or director | 0 | $0 |
| David Graeler | Director Trustee or director | 0 | $0 |
| Kelly R Graf | Director Trustee or director | 0 | $0 |
46 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joshua G Hamilton | Director Trustee or director | 0 | $0 |
| Stacy W Harrison | Director Trustee or director | 0 | $0 |
| F Phillip Hosp V | Director Trustee or director | 0 | $0 |
| Teresa L Huggins | Director Trustee or director | 0 | $0 |
| Arwen R Johnson | Director Trustee or director | 0 | $0 |
| Halley Josephs | Director Trustee or director | 0 | $0 |
| Mark D Kachner | Director Trustee or director | 0 | $0 |
| Hon Curtis A Kin | Director Trustee or director | 0 | $0 |
| Stacey McKee Knight | Director Trustee or director | 0 | $0 |
| Bethany W Kristovich | Director Trustee or director | 0 | $0 |
| Hon Elaine Lu | Director Trustee or director | 0 | $0 |
| Jordan L Ludwig | Director Trustee or director | 0 | $0 |
| Karen Luong | Director Trustee or director | 0 | $0 |
| Hon Alison Mackenzie | Director Trustee or director | 0 | $0 |
| Ryan J Malloy | Director Trustee or director | 0 | $0 |
| Neal R Marder | Director Trustee or director | 0 | $0 |
| Sean A McCormick | Director Trustee or director | 0 | $0 |
| Christian TF Nickerson | Director Trustee or director | 0 | $0 |
| Austin C Norris | Director Trustee or director | 0 | $0 |
| James Pearl | Director Trustee or director | 0 | $0 |
| Bronwyn F Pollock | Director Trustee or director | 0 | $0 |
| Alexander F Porter | Director Trustee or director | 0 | $0 |
| Hon Tony L Richardson | Director Trustee or director | 0 | $0 |
| Hon Margo A Rocconi | Director Trustee or director | 0 | $0 |
| Whitney Jones Roy | Director Trustee or director | 0 | $0 |
| Jason D Russell | Director Trustee or director | 0 | $0 |
| Paul B Salvaty | Director Trustee or director | 0 | $0 |
| Justin H Sanders | Director Trustee or director | 0 | $0 |
| Eric B Schwartz | Director Trustee or director | 0 | $0 |
| Shahrokh Sheik | Director Trustee or director | 0 | $0 |
| Hon Sergio C Tapia II | Director Trustee or director | 0 | $0 |
| R Brian Timmons | Director Trustee or director | 0 | $0 |
| Boris Treyzon | Director Trustee or director | 0 | $0 |
| Jonathan D Uslaner | Director Trustee or director | 0 | $0 |
| AnnaMarie A Van Hoesen | Director Trustee or director | 0 | $0 |
| Belinda Martinez Vega | Director Trustee or director | 0 | $0 |
| Hon Hernan D Vera | Director Trustee or director | 0 | $0 |
| Gary J Wax | Director Trustee or director | 0 | $0 |
| David K Willingham | Director Trustee or director | 0 | $0 |
| Christine Woodin | Director Trustee or director | 0 | $0 |
| Mark R Yohalem | Director Trustee or director | 0 | $0 |
| Jennifer B Zargarof | Director Trustee or director | 0 | $0 |
| Amy R Lucas | Vice President Officer | 2 | $0 |
| Kahn A Scolnick | President Officer | 2 | $0 |
| Alice Chen Smith | Treasurer Officer | 2 | $0 |
| Stephanie Yonekura | Secretary Officer | 2 | $0 |
990 for the year ended December 31, 2024: 62 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hon Fernando L Aenlle-Rocha | Director Trustee or director | 0 | $0 |
| Courtney Hague Andrews | Director Trustee or director | 0 | $0 |
| Terry B Bates | Director Trustee or director | 0 | $0 |
| Hon Stanley Blumenfeld Jr | Director Trustee or director | 0 | $0 |
| Eric S Boorstin | Director Trustee or director | 0 | $0 |
| Elizabeth M Burnside | Director Trustee or director | 0 | $0 |
| Hon Michelle Williams Court | Director Trustee or director | 0 | $0 |
| Robyn C Crowther | Director Trustee or director | 0 | $0 |
| Hon David S Cunningham III | Director Trustee or director | 0 | $0 |
| Padraic Foran | Director Trustee or director | 0 | $0 |
| Hon Dolly M Gee | Director Trustee or director | 0 | $0 |
| Julie R Gerchik | Director Trustee or director | 0 | $0 |
| Jeffrey F Gersh | Director Trustee or director | 0 | $0 |
| Michael Gervais | Director Trustee or director | 0 | $0 |
| Oliver M Gold | Director Trustee or director | 0 | $0 |
| David Graeler | Director Trustee or director | 0 | $0 |
| Kelly R Graf | Director Trustee or director | 0 | $0 |
| Amanda L Groves | Director Trustee or director | 0 | $0 |
| Matthew M Gurvitz | Director Trustee or director | 0 | $0 |
| Mary H Haas | Director Trustee or director | 0 | $0 |
| F Phillip Hosp V | Director Trustee or director | 0 | $0 |
| Teresa Huggins | Director Trustee or director | 0 | $0 |
| Mark D Kachner | Director Trustee or director | 0 | $0 |
| Adil M Khan | Director Trustee or director | 0 | $0 |
| Stacey McKee Knight | Director Trustee or director | 0 | $0 |
| Steven E Knott | Director Trustee or director | 0 | $0 |
| Vinay Kohli | Director Trustee or director | 0 | $0 |
| Bethany W Kristovich | Director Trustee or director | 0 | $0 |
| Eric J Lorenzini | Director Trustee or director | 0 | $0 |
| Hon Elaine Lu | Director Trustee or director | 0 | $0 |
| Jordan L Ludwig | Director Trustee or director | 0 | $0 |
| Karen Luong | Director Trustee or director | 0 | $0 |
| Ryan J Malloy | Director Trustee or director | 0 | $0 |
| Neal R Marder | Director Trustee or director | 0 | $0 |
| Anastasia K Mazzella | Director Trustee or director | 0 | $0 |
| Christian TF Nickerson | Director Trustee or director | 0 | $0 |
| James Pearl | Director Trustee or director | 0 | $0 |
| Katherine A Petti | Director Trustee or director | 0 | $0 |
| Bronwyn F Pollock | Director Trustee or director | 0 | $0 |
| Michael J Reiss | Director Trustee or director | 0 | $0 |
| Hon Margo A Rocconi | Director Trustee or director | 0 | $0 |
| Whitney Jones Roy | Director Trustee or director | 0 | $0 |
| Jason D Russell | Director Trustee or director | 0 | $0 |
| Justin H Sanders | Director Trustee or director | 0 | $0 |
| Eric B Schwartz | Director Trustee or director | 0 | $0 |
| Shahrokh Sheik | Director Trustee or director | 0 | $0 |
| Hon Sergio C Tapia II | Director Trustee or director | 0 | $0 |
| R Brian Timmons | Director Trustee or director | 0 | $0 |
| Tammy A Tsoumas | Director Trustee or director | 0 | $0 |
| AnnaMarie A Van Hoesen | Director Trustee or director | 0 | $0 |
| Belinda Martinez Vega | Director Trustee or director | 0 | $0 |
| Gary J Wax | Director Trustee or director | 0 | $0 |
| David K Willingham | Director Trustee or director | 0 | $0 |
| Stacy W Harrison | Director Trustee or director | 0 | $0 |
| Mark R Yohalem | Director Trustee or director | 0 | $0 |
| Stephanie Yonekura | Director Trustee or director | 0 | $0 |
| Jennifer B Zargarof | Director Trustee or director | 0 | $0 |
| Hon Helen E Zukin | Director Trustee or director | 0 | $0 |
| Michael L Mallow | President Officer | 2 | $0 |
| Kahn A Scolnick | Vice President Officer | 2 | $0 |
| Alice Chen Smith | Secretary Officer | 2 | $0 |
| Amy R Lucas | Treasurer Officer | 2 | $0 |
990 for the year ended December 31, 2023: 62 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hon Fernando L Aenlle-Rocha | Director Trustee or director | 0 | $0 |
| Courtney Hague Andrews | Director Trustee or director | 0 | $0 |
| Terry B Bates | Director Trustee or director | 0 | $0 |
| Hon Stanley Blumenfeld Jr | Director Trustee or director | 0 | $0 |
| Eric S Boorstin | Director Trustee or director | 0 | $0 |
| Keri E Borders | Director Trustee or director | 0 | $0 |
| Elizabeth M Burnside | Director Trustee or director | 0 | $0 |
| Hon Michelle Williams Court | Director Trustee or director | 0 | $0 |
| Robyn C Crowther | Director Trustee or director | 0 | $0 |
| Hon David S Cunningham III | Director Trustee or director | 0 | $0 |
| Hon Brian S Currey | Director Trustee or director | 0 | $0 |
| Padraic Foran | Director Trustee or director | 0 | $0 |
| Julie R Gerchik | Director Trustee or director | 0 | $0 |
| Jeffrey F Gersh | Director Trustee or director | 0 | $0 |
| Michael Gervais | Director Trustee or director | 0 | $0 |
| David Graeler | Director Trustee or director | 0 | $0 |
| Kelly R Graf | Director Trustee or director | 0 | $0 |
| Amanda L Groves | Director Trustee or director | 0 | $0 |
| Matthew M Gurvitz | Director Trustee or director | 0 | $0 |
| Mary H Haas | Director Trustee or director | 0 | $0 |
| Stacy W Harrison | Director Trustee or director | 0 | $0 |
| Hon Samantha P Jessner | Director Trustee or director | 0 | $0 |
| Mark D Kachner | Director Trustee or director | 0 | $0 |
| Sarah Kelly-Kilgore | Director Trustee or director | 0 | $0 |
| Adil M Khan | Director Trustee or director | 0 | $0 |
| Stacey McKee Knight | Director Trustee or director | 0 | $0 |
| Steven E Knott | Director Trustee or director | 0 | $0 |
| Vinay Kohli | Director Trustee or director | 0 | $0 |
| Bethany W Kristovich | Director Trustee or director | 0 | $0 |
| Donald J Kula | Director Trustee or director | 0 | $0 |
| Eric J Lorenzini | Director Trustee or director | 0 | $0 |
| Jordan L Ludwig | Director Trustee or director | 0 | $0 |
| Ryan J Malloy | Director Trustee or director | 0 | $0 |
| Neal R Marder | Director Trustee or director | 0 | $0 |
| Anastasia K Mazzella | Director Trustee or director | 0 | $0 |
| Hon Carl H Moor | Director Trustee or director | 0 | $0 |
| Ariel A Neuman | Director Trustee or director | 0 | $0 |
| Christian TF Nickerson | Director Trustee or director | 0 | $0 |
| Katherine A Petti | Director Trustee or director | 0 | $0 |
| Bronwyn F Pollock | Director Trustee or director | 0 | $0 |
| Michael J Reiss | Director Trustee or director | 0 | $0 |
| Whitney Jones Roy | Director Trustee or director | 0 | $0 |
| Shahrokh Sheik | Director Trustee or director | 0 | $0 |
| Matthew Sloan | Director Trustee or director | 0 | $0 |
| Alice Chen Smith | Director Trustee or director | 0 | $0 |
| R Brian Timmons | Director Trustee or director | 0 | $0 |
| Tony Tootell | Director Trustee or director | 0 | $0 |
| Tammy A Tsoumas | Director Trustee or director | 0 | $0 |
| AnnaMarie A Van Hoesen | Director Trustee or director | 0 | $0 |
| Belinda Martinez Vega | Director Trustee or director | 0 | $0 |
| Daniel Warshaw | Director Trustee or director | 0 | $0 |
| Gary J Wax | Director Trustee or director | 0 | $0 |
| David K Willingham | Director Trustee or director | 0 | $0 |
| Jack Yeh | Director Trustee or director | 0 | $0 |
| Mark R Yohalem | Director Trustee or director | 0 | $0 |
| Stephanie Yonekura | Director Trustee or director | 0 | $0 |
| Jennifer B Zargarof | Director Trustee or director | 0 | $0 |
| Hon Helen E Zukin | Director Trustee or director | 0 | $0 |
| KEVIN R BOYLE | President Officer | 2 | $0 |
| MICHAEL L MALLOW | Vice President Officer | 2 | $0 |
| AMY R LUCAS | Secretary Officer | 2 | $0 |
| KAHN A SCOLNICK | Treasurer Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 8502 E CHAPMAN AVE 443, ORANGE, CA 92869-2461
- In care of
- % LINDA A SAMPSON EXEC DIRECTOR
- Principal officer (990 for 2025)
- Kahn A Scolnick, 8502 E CHAPMAN AVE 443, ORANGE, CA 92869
- Signed the 990
- Alice Chen Smith, Treasurer
- Phone
- (323) 988-3428
- Website
- ABTL.ORG
- Return prepared by
- Pamela R Ross CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 51-0167001 or by the name ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
PROVIDE A COMMUNICATIONS FORUM AND CURRENT INFORMATION THROUGH MEETINGS, SEMINARS AND NEWSLETTERS TO THE BUSINESS TRIAL LAWYERS OF LOS ANGELES
Program accomplishments
- SEMINAR AND MEETING EXPENSESExpenses $924,680
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
- 51-0167001
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $414,106
- Income (IRS master file)
- $1,102,205
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,102,205 | $1,059,559 | $414,106 | IRS |
| 990 | December 2024 | $432,626 | $361,959 | $371,460 | IRS |
| 990 | December 2023 | $382,748 | $389,238 | $300,793 | XML |
| 990 | December 2022 | $778,430 | $736,576 | $307,283 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | 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 51-0167001).
Questions about ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE
- What is the EIN of ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE?
- The employer identification number (EIN) of ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE is 51-0167001.
- Is ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1975.
- Are donations to ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE 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 ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE 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 ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE 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 ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE?
- The 990 for the year ended December 31, 2025 names Kahn A Scolnick.
- Who are the officers and directors of ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE?
- The 990 for the year ended December 31, 2025 lists 61 people; 0 received compensation from the organization.
- How much revenue does ASSOCIATION OF BUSINESS TRIAL LAWYERS ELIHU M BERLE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,102,205, expenses of $1,059,559 and total assets of $414,106 at year end.
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