SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
AMERICAN BAR FOUNDATION
 
Employer identification number

36-6110271
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2012
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Schedule D (Form 990) 2012
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Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 20,375,461 19,230,771 17,740,190 17,708,725 20,792,532
b Contributions ........ 1,007,597 212,165 246,305 54,477 33,899
c Net investment earnings, gains, and losses 1,786,471 1,953,632 2,324,640 983,842 -1,897,621
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		1,017,430 970,959 1,052,207 974,480 1,196,000
f Administrative expenses .... 38,017 50,148 28,157 32,374 24,085
g End of year balance ...... 22,114,082 20,375,461 19,230,771 17,740,190 17,708,725
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet72.420 %
b
Permanent endowment SchDMd Bullet16.900 %
c
Temporarily restricted endowment SchDMd Bullet10.680 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................        
c Leasehold improvements ............   935,907 750,579 185,328
d Equipment ................   832,615 799,737 32,878
e Other .................   338,153 323,406 14,747
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 232,953
Schedule D (Form 990) 2012
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Schedule D (Form 990) 2012
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Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
DUE TO AFFILIATES 69,575
PENSION LIABILITY 590,979
DEFERRED RENT 657,710






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 1,318,264
2. Fin 48 (ASC 740) Footnote. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII .....................................................
Schedule D (Form 990) 2012
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Schedule D (Form 990) 2012
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Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 9,296,112
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 470,928
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 1,149,316
e Add lines 2a through 2d ..................... 2e 1,620,244
3 Subtract line 2e from line 1..................... 3 7,675,868
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 38,015
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c 38,015
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 7,713,883
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ........... 1 7,484,270
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 790,936
e Add lines 2a through 2d...................... 2e 790,936
3 Subtract line 2e from line 1..................... 3 6,693,334
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 38,015
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c 38,015
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 6,731,349
Part XIII
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE FOUNDATION'S ENDOWMENTS CONSIST OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THESE FUNDS INCLUDE THE FOLLOWING: THE LIZ AND PETER MOSER RESEARCH FUND IN LEGAL ETHICS, PROFESSIONAL RESPONSIBILITY, AND ACCESS TO LEGAL SERVICES. ESTABLISHED THROUGH A GENEROUS GIFT FROM LIZ AND PETER MOSER, AND IN RECOGNITION OF THEIR LIFETIME OF DEDICATION TO LEGAL ETHICS AND PROFESSIONALISM, THIS FUND SUPPORTS THE AMERICAN BAR FOUNDATION'S FUNDAMENTAL EMPIRICAL RESEARCH IN THE FIELDS OF LEGAL ETHICS, PROFESSIONAL RESPONSIBILITY AND ACCESS TO LEGAL SERVICES. WM. REECE SMITH, JR. RESEARCH FUND. SUPPORT FOR THE WM. REECE SMITH, JR. RESEARCH FUND RECOGNIZES THE ENORMOUS CONTRIBUTIONS REECE SMITH HAS MADE TO THE PRACTICE OF LAW AND LEGAL SCHOLARSHIP, PARTICULARLY IN THE FIELDS OF PROFESSIONAL ETHICS, PRO BONO LEGAL SERVICES, AND INTERNATIONAL EFFORTS TO SECURE HUMAN RIGHTS AND THE RULE OF LAW. THE FUND WILL ADVANCE THE FOUNDATION'S NOTABLE RESEARCH IN THESE VITAL AREAS. KENNETH F. AND HARLE G. MONTGOMERY SUMMER FELLOWSHIP PROGRAM FOR MINORITY UNDERGRADUATE STUDENTS THIS FUND WAS ESTABLISHED IN 1999 WITH A GIFT FROM THE KENNETH F. AND HARLE G. MONTGOMERY FOUNDATION. THE FUND SUPPORTS THE ABF'S SUMMER INTERNSHIP FOR MINORITY UNDERGRADUATE STUDENTS. SOLON E. SUMMERFIELD FOUNDATION FUND THIS FUND WAS ESTABLISHED WITH YEARLY GIFTS FROM THE SOLON E. SUMMERFIELD FOUNDATION TO ESTABLISH A CAPITAL FUND FOR THE SUPPORT OF THE ABF'S SUMMER INTERNSHIP FOR MINORITY UNDERGRADUATE STUDENTS. SUMMER RESEARCH DIVERSITY FELLOWSHIP PROGRAM FUND SUPPORTS THE ABF'S SUMMER RESEARCH DIVERSITY FELLOWSHIP FOR UNDERGRADUATE STUDENTS. SAMUEL POOL WEAVER FUND THIS FUND WAS ESTABLISHED WITH A GIFT FROM SAMUEL WEAVER IN 1974. IT ORIGINALLY FUNDED AN ESSAY PROGRAM. IN 1986, THE ABF TERMINATED THE ESSAY CONTEST AND DESIGNATED THE FUNDS TO "..RECOGNIZE, ENCOURAGE AND SUPPORT SUPERIOR SCHOLARSHIP IN THE FIELD OF CONSTITUTIONAL LAW.." MACCRATE RESEARCH CHAIR IN THE LEGAL PROFESSION THIS FUND WAS ESTABLISHED THROUGH A GIFT FROM ROBERT AND CONNIE MACCRATE. THE FUND IS USED SOLELY TO SUPPORT THE SALARY AND RESEARCH EXPENSES OF THE ABF RESEARCH FELLOW DESIGNATED BY THE DIRECTOR OF THE ABF WITH CONSENT OF THE BOARD OF DIRECTORS TO HOLD THE MACCRATE RESEARCH CHAIR IN THE LEGAL PROFESSION. CONTRIBUTORS' MEMORIAL FUND I THIS FUND IS THE PRIMARY FUND FOR ALL UNRESTRICTED, UNDESIGNATED CONTRIBUTIONS TO THE FOUNDATION. CONTRIBUTORS' MEMORIAL FUND II THIS FUND IS COMPRISED OF PROCEEDS FROM THE SALE OF DONATED ASSETS IN THE FORM OF REAL ESTATE DONATED TO THE FOUNDATION IN 1985. SUSTAIN THE VISION. THIS FUND IS COMPRISED OF CONTRIBUTIONS FROM A 1999 CAPITAL CAMPAIGN TO FURTHER THE MISSION OF THE ORGANIZATION. MAYNARD TOLL THIS FUND WAS CREATED IN 1981 WITH CONTRIBUTIONS FROM A LAW FIRM IN RECOGNITION OF THE FIRM'S COLLEAGUE, MAYNARD TOLL. WILLIAM H. NEUKOM FELLOWS RESEARCH CHAIR IN DIVERSITY AND LAW THIS FUND WAS ESTABLISHED IN 2011 AND SUPPORTS RESEARCH IN DIVERSITY AND LAW. THE FUND IS TO BE USED SOLELY FOR THE RESEARCH EXPENSES AND SALARY OF THE SCHOLAR DESIGNATED BY THE DIRECTOR OF THE ABF WITH CONSENT OF THE BOARD OF DIRECTORS. ROBERT O. HETLAGE SCHOLARSHIP FUND THIS FUND WAS CREATED IN 2007 IN HONOR OF ROBERT HETLAGE AND CONTRIBUTIONS TO THIS FUND SUPPORT THE FOUNDATION'S DOCTORAL FELLOWSHIP PROGRAM.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF AUGUST 31, 2013 AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010.
PART XI, LINE 2D - OTHER ADJUSTMENTS:   ENDOWMENT SPENDING ALLOWANCE 790,936. CHANGE IN POSTRETIREMENT BENEFITS NOT RECOGNIZED IN OPERATIONS 358,380.
PART XII, LINE 2D - OTHER ADJUSTMENTS:   ENDOWMENT SPENDING ALLOWANCE 790,936.
Schedule D (Form 990) 2012

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