VERMONT LAW SCHOOL INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT LAW SCHOOL INC (EIN 23-7251952)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-04
- IRS object ID
- 202331249349300308
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-04T07:24:08-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010523282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 Congress St | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237251952 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VERM | BusinessNameControlTxt |
| Phone | 8028311000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lorraine Atwood | PersonNm |
| Person Title | Vice President of Finance | PersonTitleTxt |
| Phone | 8028311000 | PhoneNum |
| Signature | 2023-05-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Lorraine | PersonFirstNm |
| Person Last | Atwood | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Melissa Magoon CPA | PreparerPersonNm |
| PTIN | P01712842 | PTIN |
| Phone | 2077752387 | PhoneNum |
| Preparation | 2023-05-02 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law and Graduate School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Lorraine Atwood | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $43,450,479 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.vermontlaw.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Activity Or Mission | Developing a generation of leaders to use the power of law to make a difference. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 456 | TotalEmployeeCnt |
| Total Volunteers | 185 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,925,206 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,204,047 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,718,562 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $29,213,721 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,257,695 | PYInvestmentIncomeAmt |
| CY Investment Income | $310,599 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $38,901,463 | PYTotalRevenueAmt |
| CY Total Revenue | $42,728,367 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $11,849,054 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $14,097,494 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,715,853 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $15,466,771 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $12,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $774,532 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,925,946 | PYOtherExpensesAmt |
| CY Other Expenses | $8,439,489 | CYOtherExpensesAmt |
| PY Total Expenses | $34,502,853 | PYTotalExpensesAmt |
| CY Total Expenses | $38,003,754 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,398,610 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,724,613 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $51,359,031 | TotalAssetsBOYAmt |
| Total Assets EOY | $54,465,727 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,251,974 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,437,227 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,107,057 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,028,500 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | We are committed to developing a generation of leaders who use the power of the law to make a difference in our communities and the world. Vermont Law School's mission statement is: "To educate students in a diverse community that fosters personal growth and that enables them to attain outstanding professional skills and high ethical values with which to serve as lawyers and environmental and other professionals in an increasingly technological and interdependent global society." Our motto is "law for the community and the world." | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $31,417,252 | ExpenseAmt |
| Grant | $14,097,493 | GrantAmt |
| Revenue | $29,213,721 | RevenueAmt |
| Desc | Vermont Law School provides the best legal and environmental education, with an emphasis on public service. The Environmental Law Center at VLS houses the largest graduate environmental law program in the country, offering Master's and LLM programs on campus, online, and in hybrid formats, and is consistently ranked among the nation's best by U.S. News and World Report. Vermont Law School has the premier program in Restorative Justice and houses the National Center on Restorative Justice. The school offers experiential opportunities through its Environmental and Natural Resources Law Clinic, South Royalton Legal Clinic, Food and Agriculture Clinic, Center for Agriculture and Food Systems, Energy Clinic, Institute for Energy and the Environment, Environmental Tax Policy Institute, U.S.-Asia Partnerships for Environmental Law, Semester-in-Practice, and JD and Master's Externship Programs. In Fall of 2021, 629 full and part-time (both residential and online) students were enrolled in JD and other advanced degree programs. Vermont Law School awarded 298 JD, Master's and LLM degrees in 2021. | Desc |
| Total Program Service Expenses | $31,417,252 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1148 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 456 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lorraine Atwood | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8028311209 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Mary-Beth McCormack | |||||||
| Interim President and Dean | 40.00 | Yes (X) | Yes (X) | $175,398 | $0 | $15,108 | |
| Glenn Berger | |||||||
| Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Constance Neary | |||||||
| Vice-Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Scott Cullen | |||||||
| Treasurer | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Sheppard Guryan | |||||||
| Secretary | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Stephen Ball | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| James Brien | |||||||
| Student Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Caryn Clayman | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Amy Davenport | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Charles E DiLeva | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Brian Dunkiel | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Chase Ford | |||||||
| Student Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Janice Forgays | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Marion McCollom Hampton | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Richard Johnson | |||||||
| Alumni Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Olaseni A Bello Jr | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| J Patrick Kennedy | |||||||
| Alumni Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JB Kittredge | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Catherine MacKenzie | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Elizabeth Miller | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Jessica L Olson | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Jill Pfenning | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark Sciarrotta | |||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Fito Andre | |||||||
| Past Student Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Richard Ayres | |||||||
| Past Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Erika Gerstengerger | |||||||
| Past Student Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Karis North | |||||||
| Past Alumni Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Lorraine Atwood | |||||||
| Vice President Finance | 40.00 | Yes (X) | $134,350 | $0 | $23,472 | ||
| Joseph C Brennan | |||||||
| Vice Dean for Students | 40.00 | $152,620 | $0 | $5,219 | Yes (X) | ||
| Brooke F Herndon | |||||||
| Past VP Office Alumni Relations & Development | 40.00 | $167,387 | $0 | $18,538 | Yes (X) | ||
| Gregory Allen Johnson | |||||||
| Professor of Law, Director of Legal Writing Progra | 40.00 | $157,000 | $0 | $12,489 | Yes (X) | ||
| John D Miller Jr | |||||||
| VP Enrollment Management | 40.00 | $149,414 | $0 | $14,705 | Yes (X) | ||
| Jennifer K Rushlow | |||||||
| Interim Dean of Graduate School | 40.00 | $168,228 | $0 | $10,319 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,104,397 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $99,850 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 27 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Spotless & Tidy Cleaners LLC | |||||
| 15B Harlow Hill Road | Randolph | VT | 05060 | Campus Cleaning Service | $197,200 |
| Tunbridge Solar | |||||
| 156 Clarksville Road | South Royalton | VT | 05068 | Renewable Energy Partner | $152,418 |
| Arxcient LLC | |||||
| 2220 W Mission Ln APT 1188 | Phoenix | AZ | 85021 | Salesforce Consulting | $133,600 |
| Dinse PC | |||||
| PO Box 988 | Burlington | VT | 05402 | Legal Services | $119,957 |
| Community Counselling Service Co LLC | |||||
| 527 Madison Avenue 5th Floor | New York | NY | 10022 | Fundraising Training | $105,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $4,686,919 | GovernmentGrantsAmt |
| All Other Contributions | $8,517,128 | AllOtherContributionsAmt |
| Noncash Contributions | $28,350 | NoncashContributionsAmt |
| Total Contributions | $13,204,047 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees | 611600 | $28,950,837 | $28,950,837 |
| Miscellaneous Revenue | 900099 | $177,383 | $177,383 |
| Auxiliary Enterprises | 900099 | $85,501 | $85,501 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $29,213,721 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $297,902 | TotalRevenueColumnAmt |
| Exclusion | $297,902 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $734,809 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $722,112 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,697 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,697 | TotalRevenueColumnAmt |
| Exclusion | $12,697 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,728,367 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,213,721 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $310,599 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $550,500 | TotalAmt |
| Program Services | $550,500 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,483,134 | TotalAmt |
| Program Services | $13,483,134 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,860 | TotalAmt |
| Program Services | $63,860 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,327 | TotalAmt |
| Management And General | $348,327 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,329,177 | TotalAmt |
| Program Services | $10,212,744 | ProgramServicesAmt |
| Management And General | $1,674,993 | ManagementAndGeneralAmt |
| Fundraising | $441,440 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,239 | TotalAmt |
| Program Services | $182,245 | ProgramServicesAmt |
| Management And General | $43,225 | ManagementAndGeneralAmt |
| Fundraising | $10,769 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,614,665 | TotalAmt |
| Program Services | $1,275,386 | ProgramServicesAmt |
| Management And General | $263,916 | ManagementAndGeneralAmt |
| Fundraising | $75,363 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $938,363 | TotalAmt |
| Program Services | $723,893 | ProgramServicesAmt |
| Management And General | $171,694 | ManagementAndGeneralAmt |
| Fundraising | $42,776 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,258 | TotalAmt |
| Management And General | $114,258 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,204 | TotalAmt |
| Management And General | $144,204 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,406 | TotalAmt |
| Management And General | $57,406 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,563 | TotalAmt |
| Management And General | $59,563 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,226,781 | TotalAmt |
| Program Services | $707,188 | ProgramServicesAmt |
| Management And General | $467,607 | ManagementAndGeneralAmt |
| Fundraising | $51,986 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $607,773 | TotalAmt |
| Program Services | $74,789 | ProgramServicesAmt |
| Management And General | $532,984 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $405,074 | TotalAmt |
| Program Services | $162,075 | ProgramServicesAmt |
| Management And General | $216,143 | ManagementAndGeneralAmt |
| Fundraising | $26,856 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,189,203 | TotalAmt |
| Program Services | $935,157 | ProgramServicesAmt |
| Management And General | $239,513 | ManagementAndGeneralAmt |
| Fundraising | $14,533 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $876,571 | TotalAmt |
| Program Services | $758,708 | ProgramServicesAmt |
| Management And General | $101,805 | ManagementAndGeneralAmt |
| Fundraising | $16,058 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,246 | TotalAmt |
| Program Services | $154,897 | ProgramServicesAmt |
| Management And General | $12,130 | ManagementAndGeneralAmt |
| Fundraising | $4,219 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,545 | TotalAmt |
| Program Services | $144,587 | ProgramServicesAmt |
| Management And General | $12,442 | ManagementAndGeneralAmt |
| Fundraising | $55,516 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,566 | TotalAmt |
| Program Services | $349,306 | ProgramServicesAmt |
| Management And General | $46,866 | ManagementAndGeneralAmt |
| Fundraising | $7,394 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $890,479 | TotalAmt |
| Program Services | $770,746 | ProgramServicesAmt |
| Management And General | $103,420 | ManagementAndGeneralAmt |
| Fundraising | $16,313 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,796 | TotalAmt |
| Program Services | $722 | ProgramServicesAmt |
| Management And General | $282,074 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Other Expenses | $951,105 | $366,068 | $573,728 | $11,309 |
| Library Resources | $420,642 | $420,642 | ||
| Student Activities | $214,653 | $80,605 | $134,048 | |
| Food Service | $211,624 | $211,624 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,003,754 | TotalAmt |
| Program Services | $31,417,252 | ProgramServicesAmt |
| Management And General | $5,811,970 | ManagementAndGeneralAmt |
| Fundraising | $774,532 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,060,159 | BOYAmt |
| EOY | $4,078,593 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,648,350 | BOYAmt |
| EOY | $15,740,685 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,713 | BOYAmt |
| EOY | $4,882,720 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $838,762 | BOYAmt |
| EOY | $597,005 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $916,675 | BOYAmt |
| EOY | $925,565 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,021,340 | BOYAmt |
| EOY | $1,133,237 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,732,463 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,565,136 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,695,910 | BOYAmt |
| EOY | $18,167,327 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,584,687 | BOYAmt |
| EOY | $8,940,160 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $435 | BOYAmt |
| EOY | $435 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,359,031 | BOYAmt |
| EOY | $54,465,727 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,571,892 | BOYAmt |
| EOY | $996,634 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,442,183 | BOYAmt |
| EOY | $2,632,434 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,320,083 | BOYAmt |
| EOY | $18,034,070 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $917,816 | BOYAmt |
| EOY | $774,089 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,251,974 | BOYAmt |
| EOY | $22,437,227 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,462,515 | BOYAmt |
| EOY | $13,488,173 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,644,542 | BOYAmt |
| EOY | $18,540,327 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,107,057 | BOYAmt |
| EOY | $32,028,500 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,359,031 | BOYAmt |
| EOY | $54,465,727 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,724,613 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,492,749 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$310,421 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,580,248 | BeginningYearBalanceAmt |
| Contributions | $299,831 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,297,903 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $418,673 | OtherExpendituresAmt |
| End Year Balance | $11,163,503 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,848,580 | BeginningYearBalanceAmt |
| Contributions | $85,411 | ContributionsAmt |
| Investment Earnings Or Losses | $2,085,974 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $439,717 | OtherExpendituresAmt |
| End Year Balance | $12,580,248 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,873,344 | BeginningYearBalanceAmt |
| Contributions | $90,372 | ContributionsAmt |
| Investment Earnings Or Losses | $369,548 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $484,684 | OtherExpendituresAmt |
| End Year Balance | $10,848,580 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,529,760 | BeginningYearBalanceAmt |
| Contributions | $184,574 | ContributionsAmt |
| Investment Earnings Or Losses | $621,770 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $462,760 | OtherExpendituresAmt |
| End Year Balance | $10,873,344 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,923,255 | BeginningYearBalanceAmt |
| Contributions | $285,580 | ContributionsAmt |
| Investment Earnings Or Losses | $797,935 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $477,010 | OtherExpendituresAmt |
| End Year Balance | $10,529,760 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.22412 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.58137 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19451 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $485,663 | OtherCostOrOtherBasisAmt |
| Book Value | $485,663 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,121,493 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,703,290 | DepreciationAmt |
| Book Value | $16,418,203 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,074,888 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,523,162 | DepreciationAmt |
| Book Value | $551,726 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,050,419 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,338,684 | DepreciationAmt |
| Book Value | $711,735 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,167,327 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Refundable Advances | Desc |
| Amt | $774,089 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $774,089 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $27,886,892 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,492,749 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$1,492,749 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,379,641 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $59,563 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $13,289,163 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $13,348,726 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $42,728,367 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $24,655,028 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,655,028 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $59,563 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $13,289,163 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $13,348,726 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $38,003,754 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 1a: | The collection, which consists of library books, periodicals and related material, was acquired through purchases and contributions since the Law School's inception and is not recognized as an asset on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as decreases in temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected in the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. |
| Part III, Line 4: | The collection consists of library books, periodicals and related material used by the students and faculty for scholarly research. |
| Part V, Line 4: | The school's 2021 endowment consists of approximately 70 individual funds established for general support, scholarship, loan repayment assistance, and other purposes. |
| Part XI, Line 4b - Other Adjustments: | Institutional Aid & Scholarships 13,289,163. |
| Part XII, Line 4b - Other Adjustments: | Institutional Aid & Scholarships 13,289,163. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The School's non-discrimination policy is published on the website and in brochures and advertising materials. |
| Schedule E, Part I, Line 6 | The Law School receives financial assistance from the Department of Education to offset the tuition costs for students. The funding that the Law School receives is in the form of Federal Work Study and Federal Family Education Loan. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | 0 | 1 | Program Services | Legal Education | $22,414 |
| Europe (Including Iceland & Greenland) | 0 | 3 | Program Services | Legal Education | $41,446 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 4 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Subtotal Spent | $63,860 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $63,860 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Asia and the Pacific | RegionTxt |
| Purpose Of Grant | Legal Training | PurposeOfGrantTxt |
| Cash Grant | $11,538 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire Transfer | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| Summer Faculty Payment | Europe | 1 | $5,500 | Wire Transfer |
| Course Development | Europe | 1 | $30,000 | Wire Transfer |
| Manual Design and Translation | Europe | 1 | $5,946 | Wire Transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | The Director of the program works closely with the recipient of the funds to coordinate activities/training essential for program effectiveness that will be paid for by a grant. The recipient submits receipts to substantiate the grant related purpose and amount of every expense paid to the recipient. Under the supervision of the Director the request for funds is compiled and translated if necessary. The Director approves the final submission with accompanying receipts which is then submitted to the business office. The business office performs additional review and codes the receipts to the proper accounts. The funds are then forwarded to the recipient. All payments of $10,000 or greater require two authorized signors before the funds are released. The Program Administrator confirms receipt of the funds with the recipient. |
| Part III Accounting Method: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| University of Connecticut | |||||||||
| 436 Whitney Road Ext 1133 | Storrs | CT | 06269 | 060772160 | 501(C)(3) | $40,176 | $0 | Assist the Law Schools Center for Agriculture and food Studies with legal research and the creation ofresources around local food policies. | |
| Mitchell Hamline School of Law | |||||||||
| 875 Summit Avenue | Saint Paul | MN | 55105 | 411896367 | 501(C)(3) | $92,989 | $0 | Assist the law shool with legal research and drafting of the report on a national food policy. | |
| National Farm to SchoolTides Center | |||||||||
| PMB 104 770 W Byrn Mawr Ave Suite | Chicago | IL | 60631 | 943213100 | 501(C)(3) | $16,511 | $0 | Produce two updated reports of farm to school legislation covering 50 states that will be disseminated widely to policy makers and farm to school advocates. | 1300 |
| University of Vermont | |||||||||
| 217 Waterman Building | Burlington | VT | 05405 | 066811191 | 501(C)(3) | $254,326 | $0 | To be part of the cooperative agreement with DOJ to establish a Center for Restorative Justice at VLS. To lead a network of engaged researchers and foster innovation to further the impact of restorative justice education and practice. To have stakeholders gain clarity related to legal questions about the food safety modernization act: Produce Safety Rule. | |
| University of San Diego | |||||||||
| 5998 Alcala Park | San Diego | CA | 92110 | 952544535 | 501(C)(3) | $146,498 | $0 | To be part of the cooperative agreement with DOJ to establish a Center for Restorative Justice at VLS. To collaborate to manage the National Center on Restorative Justice. | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Cash GrantCashGrantAmt |
|---|---|---|---|---|---|
| Scholarships and other student aid | 636 | $13,289,163 | FMV | The Scholarships and other student aid are credited to the recipients' account | |
| Higher Education Emergency Relief Funds | 396 | $193,971 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Business office reviews the recipient's Form 990 and Uniform Guidance audit report if available. The Director of the program at VLS works closely with the recipient of the funds that will be paid by the grant to coordinate activities/training essential for program effectiveness. The recipient submits invoices to VLS which are reviewed and approved by the Program Director to substantiate the grant related purpose. The invoice is then forwarded to the business office for review and coding to the proper accounts. All payments of $10,000 or greater require two authorized signors before the funds are released. The funds are then forwarded to the recipient and VLS Program Administrator confirms receipt of funds. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mary-Beth McCormack | ||||||||||||||
| Interim President and Dean | $169,992 | $0 | $5,000 | $0 | $406 | $0 | $3,400 | $0 | $11,708 | $0 | $190,506 | $0 | $0 | $0 |
| Brooke F Herndon | ||||||||||||||
| Past VP Office Alumni Relations & De | $98,278 | $0 | $5,000 | $0 | $64,109 | $0 | $2,065 | $0 | $16,473 | $0 | $185,925 | $0 | $0 | $0 |
| Jennifer K Rushlow | ||||||||||||||
| Interim Dean of Graduate School | $162,942 | $0 | $5,000 | $0 | $286 | $0 | $2,250 | $0 | $8,069 | $0 | $178,547 | $0 | $0 | $0 |
| Gregory Allen Johnson | ||||||||||||||
| Professor of Law, Director of Legal | $155,554 | $0 | $0 | $0 | $1,446 | $0 | $2,233 | $0 | $10,256 | $0 | $169,489 | $0 | $0 | $0 |
| John D Miller Jr | ||||||||||||||
| VP Enrollment Management | $136,609 | $0 | $10,000 | $0 | $2,805 | $0 | $2,498 | $0 | $12,207 | $0 | $164,119 | $0 | $0 | $0 |
| Joseph C Brennan | ||||||||||||||
| Vice Dean for Students | $149,831 | $0 | $2,500 | $0 | $289 | $0 | $2,233 | $0 | $2,986 | $0 | $157,839 | $0 | $0 | $0 |
| Lorraine Atwood | ||||||||||||||
| Vice President Finance | $120,149 | $0 | $10,000 | $0 | $4,201 | $0 | $2,547 | $0 | $20,925 | $0 | $157,822 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 4a | Brooke F. Herndon, Past VP Office Alumni Relations & Development, received a severace payment of $52,885 in the calendar year 2021. |
| Part I, Line 7 | Bonuses are given for exceptional performance. Sometimes they are set out at the beginning of the year in a reconfirmation letter which describes the criteria for achieving the bonus as well as the potential amount. They may also be given during the year or at annual performance review time. In either situation, consideration is given to budget limitations, the person's position, title and compensation, historical trends and market best practices. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $28,350 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Median Value of Stock | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 32b: | FormAndLineReferenceDesc |
| Explanation | VLS uses Doyle and Loughman Wealth Management Group of Wells Fargo Advisors for stock donations. All stock donations are sent to Wells Fargo. They notify VLS of stock donations and then VLS orders liquidation. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | VLS registered new business name: doing business as Vermont Law and Graduate School. |
| Form 990, Part VI, Section B, line 11b | The 990, excluding certain Schedule B Contributors, is first reviewed by the audit committee. After review by the audit committee, copies of the final return, excluding certain Schedule B Contributors, will be submitted electronically to the full Board prior to the filing date. |
| Form 990, Part VI, Section B, line 12c | The Organization's Executive Assistant to the President and Dean is responsible for accumulating all disclosures and furnishing them to the Board Chair. |
| Form 990, Part VI, Section B, line 15 | The President and Dean has a contract which sets an initial salary. Salaries for employees are informed by an internal job-content evaluation that establishes the relative worth and pay structure of the position as compared to other positions at the institution. The Director of Human Resources may from time-to-time use the services of third-party or commercial surveys. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its Governing Documents, Conflict of Interest Policy, and Financial Statements available to the public upon request. |
| Form 990, Part X, Line 10: Land, Buildings, and Equipment | Section 1.263(a)-3(n) Election: Vermont Law School PO Box 96, South Royalton, VT 05068 EIN 23-7251952 Vermont Law School is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). |
| Form 990, Part XI, Line 8 | The consolidated financial statements for 2021 have been restated to reflect previously unrecorded accrued interest as of June 30, 2021 on the USDA loans discovered in 2022. The effect of the restatement included a prior period adjustment to net assets of $310,421. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VLS Campus Holdings LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813188365 | EIN |
| Primary Activities | Real Estate Holding | PrimaryActivitiesTxt |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Total Income | $384,483 | TotalIncomeAmt |
| End Of Year Assets | $17,508,231 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law School | BusinessNameLine1Txt |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Unitrust (1) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Trust | PrimaryActivitiesTxt |
| Legal Domicile State | VT | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |