NEW ENGLAND LAW BOSTON: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- NEW ENGLAND LAW BOSTON (EIN 04-2152671)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-12
- IRS object ID
- 202341329349302179
- 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 I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-12T10:40:34-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263753134 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ MHM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 BOYLSTON STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02116 | 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 | 042152671 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEW ENGLAND LAWBOSTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWE | BusinessNameControlTxt |
| Phone | 6174510010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 154 STUART STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021165687 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA FREUDENHEIM | PersonNm |
| Person Title | DEAN | PersonTitleTxt |
| Phone | 6174510010 | PhoneNum |
| Signature | 2023-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LISA | PersonFirstNm |
| Person Last | FREUDENHEIM | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CRAIG KLEIN | PreparerPersonNm |
| PTIN | P00734640 | PTIN |
| Phone | 6177610600 | PhoneNum |
| Preparation | 2023-05-11 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LISA FREUDENHEIM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 154 STUART STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021165687 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $80,944,982 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NESL.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1908 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | EDUCATION OF STUDENTS | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 252 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,283,053 | PYContributionsGrantsAmt |
| CY Contributions Grants | $999,812 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $43,343,269 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $52,905,526 | CYProgramServiceRevenueAmt |
| PY Investment Income | $960,398 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,895,626 | CYInvestmentIncomeAmt |
| PY Other Revenue | $621,665 | PYOtherRevenueAmt |
| CY Other Revenue | $753,644 | CYOtherRevenueAmt |
| PY Total Revenue | $46,208,385 | PYTotalRevenueAmt |
| CY Total Revenue | $57,554,608 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $27,071,632 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $34,109,276 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,319,582 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,642,446 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $421,613 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,495,048 | PYOtherExpensesAmt |
| CY Other Expenses | $7,045,052 | CYOtherExpensesAmt |
| PY Total Expenses | $47,886,262 | PYTotalExpensesAmt |
| CY Total Expenses | $55,796,774 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,677,877 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,757,834 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $111,835,752 | TotalAssetsBOYAmt |
| Total Assets EOY | $100,157,592 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,963,042 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,040,817 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $107,872,710 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $97,116,775 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | NEW ENGLAND LAW/BOSTON DEDICATES ITSELF TO PREPARING STUDENTS TO BE SUCCESSFUL LAWYERS AND LEADERS IN THE PUBLIC AND PRIVATE SECTORS THROUGH INTEGRATED PRACTICAL, THEORETICAL AND ETHICAL EDUCATION OF THE HIGHEST CALIBER AND TO CONTRIBUTING TO THE IMPROVEMENT OF AMERICAN, FOREIGN AND INTERNATIONAL LEGAL SYSTEMS THROUGH PARTICIPATION AND DEBATE OVER FAIRNESS AND EFFICACY OF THOSE SYSTEMS, RESEARCH AND PUBLICATION, PUBLIC SERVICE AND OTHER WORK THAT FURTHERS THE INTEREST OF JUSTICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $51,492,419 | ExpenseAmt |
| Grant | $34,109,276 | GrantAmt |
| Revenue | $52,905,526 | RevenueAmt |
| Desc | INSTRUCTION-PRIMARY SERVICES OF NEW ENGLAND LAW | BOSTON IS EDUCATIONOF STUDENTS-NUMBER OF STUDENTS ENROLLED 1067, NUMBER OF STUDENTSGRADUATED 283 | Desc |
| Total Program Service Expenses | $51,492,419 | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | 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 | Yes (1) | 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 | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 230 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 252 | 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNE MARIE MARTORANA | PersonNm |
| Phone | 6174510010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 154 STUART STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021165687 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| BALBONI ALBERT | ||||||||
| CHAIRMAN | 35.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BARDI RICHARD | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| BROWN PETER HON | ||||||||
| PRESIDENT OF THE CORPORATION/TRUSTEE | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CASEY WILLIAM | ||||||||
| SECRETARY/CLERK OF THE CORPORATION/TRUSTEE | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| COWIN JACKIE HON | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| CRAWFORD SUSAN HON | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| FLAHERTY PETER | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| NARANJO STEPHANIE | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| NOONAN III C BRENDAN | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| SPURLING KATHLEEN | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| SUCOFF CARY | ||||||||
| TREASURER OF THE CORPORATION/TRUSTEE | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WAYNE JUDITH | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| WHEELER DIANA | ||||||||
| VICE-PRESIDENT OF THE CORPORATION | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| O'BRIEN JOHN | ||||||||
| FORMER DEAN & PRES./SPEC. ADVISOR | 70.00 | $600,192 | $0 | $97,855 | Yes (X) | |||
| BROWN SCOTT | ||||||||
| DEAN (UNTIL 08/10/21) | 50.00 | $553,155 | $0 | $29,192 | Yes (X) | |||
| DUSSIAS ALLISON | ||||||||
| CO-ACTING DEAN | 50.00 | $304,280 | $0 | $47,855 | Yes (X) | |||
| FREUDENHEIM LISA | ||||||||
| CO-ACTING DEAN | 50.00 | $191,500 | $0 | $38,605 | Yes (X) | |||
| CHALMERS JOHN | ||||||||
| DEAN OF ADMISSIONS | 50.00 | $197,800 | $0 | $39,055 | Yes (X) | |||
| MARTORANA ANNE MARIE | ||||||||
| CFO | 50.00 | $254,917 | $0 | $25,648 | Yes (X) | |||
| GREENBERG JUDITH | ||||||||
| PROFESSOR | 40.00 | $260,723 | $0 | $44,601 | Yes (X) | |||
| SORENSON CHARLES | ||||||||
| PROFESSOR | 40.00 | $215,192 | $0 | $40,355 | Yes (X) | |||
| ENGLER RUSSELL | ||||||||
| PROFESSOR | 40.00 | $209,759 | $0 | $40,148 | Yes (X) | |||
| VERSTEEG RUSS | ||||||||
| PROFESSOR | 40.00 | $201,225 | $0 | $38,594 | Yes (X) | |||
| KELLY JENNIFER | ||||||||
| CMO | 40.00 | $197,608 | $0 | $39,055 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,186,351 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $480,963 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 41 | 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 |
|---|---|---|---|---|---|
| CREATIVE COLOR LITHOGRAPHERS | |||||
| 611 SOUTH AVENUE | GARWOOD | NJ | 07027 | PRINTING AND MARKETING SERVICES | $315,921 |
| BOATHOUSE GROUP | |||||
| 260 CHARLES STREET | WALTHAM | MA | 02453 | MARKETING SERIVICES | $239,807 |
| PRINCE LOBEL LLP | |||||
| ONE INTERNATIONAL PLACE SUITE 3700 | BOSTON | MA | 02110 | LEGAL SERVICES | $230,618 |
| GOV CONNECTION INC | |||||
| 732 MILFORD RD | MILFORD | NH | 03054 | IT SERVICES | $118,212 |
| BEACON HILL STAFFING GROUP LLC | |||||
| PO BOX 846193 | BOSTON | MA | 022846193 | TEMP. AGENCY | $113,807 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $764,661 | GovernmentGrantsAmt |
| All Other Contributions | $235,151 | AllOtherContributionsAmt |
| Total Contributions | $999,812 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $52,905,526 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $52,905,526 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $52,905,526 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,537,152 | TotalRevenueColumnAmt |
| Exclusion | $3,537,152 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $640,618 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $640,618 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $640,618 | TotalRevenueColumnAmt |
| Exclusion | $640,618 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $22,748,848 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,390,374 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$641,526 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$641,526 | TotalRevenueColumnAmt |
| Exclusion | -$641,526 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $113,026 | TotalRevenueColumnAmt |
| Exclusion | $113,026 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $113,026 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,554,608 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $52,905,526 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,649,270 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,109,276 | TotalAmt |
| Program Services | $34,109,276 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,171,605 | TotalAmt |
| Program Services | $536,408 | ProgramServicesAmt |
| Management And General | $558,609 | ManagementAndGeneralAmt |
| Fundraising | $76,588 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,498,977 | TotalAmt |
| Program Services | $9,329,783 | ProgramServicesAmt |
| Management And General | $1,024,282 | ManagementAndGeneralAmt |
| Fundraising | $144,912 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $908,606 | TotalAmt |
| Program Services | $756,794 | ProgramServicesAmt |
| Management And General | $134,036 | ManagementAndGeneralAmt |
| Fundraising | $17,776 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,335,398 | TotalAmt |
| Program Services | $1,060,063 | ProgramServicesAmt |
| Management And General | $248,182 | ManagementAndGeneralAmt |
| Fundraising | $27,153 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $727,860 | TotalAmt |
| Program Services | $614,307 | ProgramServicesAmt |
| Management And General | $99,082 | ManagementAndGeneralAmt |
| Fundraising | $14,471 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,814 | TotalAmt |
| Management And General | $299,814 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,725 | TotalAmt |
| Management And General | $81,725 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,122,656 | TotalAmt |
| Program Services | $494,030 | ProgramServicesAmt |
| Management And General | $617,647 | ManagementAndGeneralAmt |
| Fundraising | $10,979 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500,995 | TotalAmt |
| Program Services | $500,995 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $915,736 | TotalAmt |
| Program Services | $510,118 | ProgramServicesAmt |
| Management And General | $393,016 | ManagementAndGeneralAmt |
| Fundraising | $12,602 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $735,658 | TotalAmt |
| Program Services | $507,604 | ProgramServicesAmt |
| Management And General | $176,558 | ManagementAndGeneralAmt |
| Fundraising | $51,496 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,166,419 | TotalAmt |
| Program Services | $1,038,113 | ProgramServicesAmt |
| Management And General | $104,978 | ManagementAndGeneralAmt |
| Fundraising | $23,328 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,686 | TotalAmt |
| Program Services | $29,771 | ProgramServicesAmt |
| Management And General | $9,603 | ManagementAndGeneralAmt |
| Fundraising | $1,312 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,266 | TotalAmt |
| Program Services | $6,179 | ProgramServicesAmt |
| Management And General | $3,087 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,102,938 | TotalAmt |
| Program Services | $981,615 | ProgramServicesAmt |
| Management And General | $99,264 | ManagementAndGeneralAmt |
| Fundraising | $22,059 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,454 | TotalAmt |
| Management And General | $4,454 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT SERVICES | $591,804 | $591,804 | ||
| LIBRARY SERVICES | $396,747 | $396,747 | ||
| ALUMNI RELATIONS | $47,342 | $28,405 | $18,937 | |
| PERKINS LOAN PROGRAM | $28,812 | $28,812 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,796,774 | TotalAmt |
| Program Services | $51,492,419 | ProgramServicesAmt |
| Management And General | $3,882,742 | ManagementAndGeneralAmt |
| Fundraising | $421,613 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,873 | BOYAmt |
| EOY | $88,006 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,455,531 | BOYAmt |
| EOY | $1,586,626 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $399,758 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,736 | BOYAmt |
| EOY | $227,679 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,252 | BOYAmt |
| EOY | $289,474 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,067 | BOYAmt |
| EOY | $556,945 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $46,691,940 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,127,758 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,311,217 | BOYAmt |
| EOY | $14,564,182 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,453,318 | BOYAmt |
| EOY | $82,844,680 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,835,752 | BOYAmt |
| EOY | $100,157,592 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,602,556 | BOYAmt |
| EOY | $2,501,372 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,595 | BOYAmt |
| EOY | $235,228 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,167,891 | BOYAmt |
| EOY | $304,217 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,963,042 | BOYAmt |
| EOY | $3,040,817 | 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 | $104,335,300 | BOYAmt |
| EOY | $93,690,964 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,537,410 | BOYAmt |
| EOY | $3,425,811 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,872,710 | BOYAmt |
| EOY | $97,116,775 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,835,752 | BOYAmt |
| EOY | $100,157,592 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,757,834 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$12,513,769 | NetUnrlzdGainsLossesInvstAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $185,123 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | SCHOOL WALL FURNISHINGS | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $88,048,520 | BeginningYearBalanceAmt |
| Contributions | $136,677 | ContributionsAmt |
| Investment Earnings Or Losses | -$9,623,301 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,200,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $74,361,896 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $81,774,844 | BeginningYearBalanceAmt |
| Contributions | $15,250 | ContributionsAmt |
| Investment Earnings Or Losses | $10,508,426 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,250,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $88,048,520 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,084,829 | BeginningYearBalanceAmt |
| Contributions | $5,100 | ContributionsAmt |
| Investment Earnings Or Losses | $2,984,915 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,300,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $81,774,844 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $87,111,367 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,961,793 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,300,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,688,331 | OtherExpendituresAmt |
| End Year Balance | $83,084,829 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $89,842,462 | BeginningYearBalanceAmt |
| Contributions | $74,809 | ContributionsAmt |
| Investment Earnings Or Losses | $704,644 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,500,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $10,548 | OtherExpendituresAmt |
| End Year Balance | $87,111,367 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.99500 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00400 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00100 | 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 | $1,917,039 | OtherCostOrOtherBasisAmt |
| Book Value | $1,917,039 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,480,581 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,035,250 | DepreciationAmt |
| Book Value | $10,445,331 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,078,900 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,128,993 | DepreciationAmt |
| Book Value | $949,907 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,215,420 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,963,515 | DepreciationAmt |
| Book Value | $1,251,905 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,564,182 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUNDABLE US GOVERNMENT STUDENT LOANS | Desc |
| Amt | $304,217 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $304,217 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,931,563 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$12,513,769 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$12,513,769 | RevenueNotReportedAmt |
| Revenue Subtotal | $23,445,332 | RevenueSubtotalAmt |
| Other Revenues Not Included | $34,109,276 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $34,109,276 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $57,554,608 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $21,687,498 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $21,687,498 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $34,109,276 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $34,109,276 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $55,796,774 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | PAINTINGS OF THE JUDGES ARE SCHOOL WALL FURNISHINGS AND ARE RECORDED AT COST. PAINTINGS HONOR JUDGES WHO CONTRIBUTED TO THE LEGAL SYSTEM AND TO THE LAW SCHOOL AND ARE AN INSPIRATION TO LAW STUDENTS AND PROFESSORS. |
| PART V, LINE 4: | THE SCHOOL'S UNRESTRICTED ENDOWMENT IS AVAILABLE FOR CURRENT PURPOSES, AS AUTHORIZED BY THE BOARD OF TRUSTEES. TEMPORARILY RESTRICTED AND PERMANENTLY RESTRICTED ENDOWMENT FUNDS WILL BE UTILIZED AND MAINTAINED CONSISTENT WITH THE INTENT OF THE DONORS. IN ACCORDANCE WITH ITS SPENDING POLICY, APPROVED BY THE BOARD OF TRUSTEES, DURING THE YEAR THE SCHOOL AVAILED $4.2 MILLION TO ITS UNRESTRICTED ENDOWMENT TO SUPPORT OPERATIONS. |
| PART X, LINE 2: | THE SCHOOL ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE SCHOOL HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND ITS DETERMINATION OF WHICH REVENUES ARE RELATED OR UNRELATED TO BE ITS ONLY SIGNIFICANT TAX POSITIONS; HOWEVER, THE SCHOOL HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN UNCERTAINTIES REQUIRING RECOGNITION. THE SCHOOL IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTIONS. THE SCHOOL'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS INCLUDED IN NET TUITION AND FEES FOR FS PURPOSES 34,109,276. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS INCLUDED IN NET TUITION AND FEES FOR FS PURPOSES 34,109,276. |
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 HAS A NONDISCRIMINATION POLICY AND IT IS INCLUDED IN ITS BROCHURES, ADVERTISEMENTS AND CATALOGS. THE POLICY NOTICE INCLUDES THE NAME OF THE PERSON DESIGNATED TO HANDLE INQUIRIES REGARDING THE NONDISCRIMINATION POLICY. |
| LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: | THE SCHOOL PARTICIPATES IN FEDERAL GOVERNMENT TITLE IV PROGRAMS. THE FOLLOWING LIST IS A LIST OF THE PROGRAMS: FEDERAL STAFFORD LOAN PROGRAMS, FEDERAL PERKINS LOAN PROGRAMS, AND FEDERAL WORK STUDY PROGRAMS |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| GRANTS AND SCHOLARSHIPS | 956 | $34,089,668 | CURRENT TUITION RATE | TUITION STUDENT FINANCIAL AID |
| OTHER FINANCIAL AID | 1 | $19,608 | CURRENT TUITION RATE | TUITION WAIVER |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FEDERAL AND INSTITUTIONAL GRANTS AND SCHOLARSHIPS ARE AWARDED CONSISTENT WITH FEDERAL AND INSTITUTIONAL GUIDELINES. FEDERAL PROGRAMS ARE SUBJECT TO AN ANNUAL INDEPENDENT AUDIT. THE SCHOOL'S FINANCIAL AID OFFICES MONITORS ALL RECIPIENTS OF SCHOLARSHIP AWARDS TO DETERMINE BOTH INITIAL AND CONTINUING ELIGIBILITY BASED UPON THE CRITERIA FOR EACH TYPE OF AWARD. VARIOUS CRITERIA MAY INCLUDE BUT IS NOT LIMITED TO, ACADEMIC PERFORMANCE, FINANCIAL NEED OR OTHER CRITERIA ESTABLISHED BY THE FUNDING SOURCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 | Yes (1) | 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| O'BRIEN JOHN | ||||||||||||||
| FORMER DEAN & PRES./SPEC. ADVISOR | $595,248 | $0 | $0 | $0 | $4,944 | $0 | $79,000 | $0 | $18,855 | $0 | $698,047 | $0 | $0 | $0 |
| BROWN SCOTT | ||||||||||||||
| DEAN (UNTIL 08/10/21) | $343,631 | $0 | $0 | $0 | $209,524 | $0 | $29,000 | $0 | $192 | $0 | $582,347 | $0 | $0 | $0 |
| DUSSIAS ALLISON | ||||||||||||||
| CO-ACTING DEAN | $303,248 | $0 | $0 | $0 | $1,032 | $0 | $29,000 | $0 | $18,855 | $0 | $352,135 | $0 | $0 | $0 |
| GREENBERG JUDITH | ||||||||||||||
| PROFESSOR | $255,779 | $0 | $0 | $0 | $4,944 | $0 | $25,975 | $0 | $18,626 | $0 | $305,324 | $0 | $0 | $0 |
| MARTORANA ANNE MARIE | ||||||||||||||
| CFO | $253,333 | $0 | $0 | $0 | $1,584 | $0 | $25,333 | $0 | $315 | $0 | $280,565 | $0 | $0 | $0 |
| SORENSON CHARLES | ||||||||||||||
| PROFESSOR | $210,248 | $0 | $0 | $0 | $4,944 | $0 | $21,500 | $0 | $18,855 | $0 | $255,547 | $0 | $0 | $0 |
| ENGLER RUSSELL | ||||||||||||||
| PROFESSOR | $208,175 | $0 | $0 | $0 | $1,584 | $0 | $21,293 | $0 | $18,855 | $0 | $249,907 | $0 | $0 | $0 |
| VERSTEEG RUSS | ||||||||||||||
| PROFESSOR | $199,641 | $0 | $0 | $0 | $1,584 | $0 | $19,739 | $0 | $18,855 | $0 | $239,819 | $0 | $0 | $0 |
| CHALMERS JOHN | ||||||||||||||
| DEAN OF ADMISSIONS | $197,248 | $0 | $0 | $0 | $552 | $0 | $20,200 | $0 | $18,855 | $0 | $236,855 | $0 | $0 | $0 |
| KELLY JENNIFER | ||||||||||||||
| CMO | $197,248 | $0 | $0 | $0 | $360 | $0 | $20,200 | $0 | $18,855 | $0 | $236,663 | $0 | $0 | $0 |
| FREUDENHEIM LISA | ||||||||||||||
| CO-ACTING DEAN | $190,948 | $0 | $0 | $0 | $552 | $0 | $19,750 | $0 | $18,855 | $0 | $230,105 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | UNDER THE SCHOOL'S SABBATICAL POLICY, THE PRESIDENT/CEO IS ENTITLED TO ONE YEAR SABBATICAL FOR EVERY TWELVE YEARS OF SERVICE. UNDER THE PRESIDENT/CEO'S EMPLOYMENT AGREEMENT, THE PRESIDENT/CEO IS ENTITLED TO A CASH PAYMENT IN LIEU OF A PORTION OF THE SABBATICAL. THIS SABBATICAL BENEFIT IS TREATED AS HAVING BEEN EARNED OVER THE EIGHTEEN YEARS OF SERVICE LEADING UP TO VESTING OF THE BENEFIT ON JUNE 30, 2022. THIS BENEFIT IS SUBJECT TO FORFEITURE IF CERTAIN CONDITIONS ARE NOT MET. FOR CALENDAR YEAR 2021, THE VALUE OF THE ANNUAL ACCRUAL OF THIS BENEFIT IS $50,000, WHICH IS INCLUDED ON SCHEDULE J COLUMN (C) AS DEFERRED COMPENSATION. A LIKE AMOUNT WOULD BE TREATED AS HAVING BEEN ACCRUED DURING THE PRIOR FIFTEEN AND A HALF YEARS OF SERVICE OF THE EMPLOYEE, TOTALING APPROXIMATELY $825,000 AS OF DECEMBER 31, 2020. |
| PART I, LINES 4A-B | SCOTT BROWN RECEIVED SEVERANCE OF $125,000 IN CALENDAR YEAR 2021 AND CONTINUING BI-MONTHLY SEVERANCE BENEFITS OF $10,417 STARTING IN SEPTEMBER 2021 AND ENDING ON FEBRUARY 15, 2022. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $19,608 | CashGrantAmt |
| Type Of Assistance | TUITION WAIVE | TypeOfAssistanceTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH L, PART III, GRANTS OR ASSISTANCE BENEFITTING INTERESTED PERSONS: | FormAndLineReferenceDesc |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE RETURN IS REVIEWED BY MEMBERS OF THE SCHOOL'S BUSINESS OFFICE AS WELL AS INDEPENDENT TAX ADVISORS. A DRAFT OF THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO ITS FILING. A COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST DISCLOSURE STATEMENT IS REQUIRED TO BE COMPLETED ANNUALLY BY ALL MEMBERS OF THE BOARD OF TRUSTEES AND KEY EMPLOYEES. A TRUSTEE WOULD RECUSE HIM OR HERSELF FROM THE DISCUSSION AND THE DECISION REGARDING ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD CHAIR CHARGED THE TRUSTEE COMMITTEE ON COMPENSATION WITH RECOMMENDING A FAIR AND REASONABLE COMPENSATION PACKAGE FOR THE FORMER DEAN/PRESIDENT, WHO HAD MORE THAN 30 YEARS OF DISTINGUISHED SERVICE. THE DUE DILIGENCE EFFORT, WHICH TOOK MORE THAN ONE YEAR TO COMPLETE, INCLUDED ENGAGING AN INDEPENDENT, NATIONALLY RECOGNIZED COMPENSATION EXPERT AS WELL AS AN INDEPENDENT, NATIONALLY RECOGNIZED LAW FIRM, BOTH WITH EXPERTISE IN EXECUTIVE COMPENSATION, TO PROVIDE DETAILED ANALYSIS AND ADVICE TO THE COMMITTEE. THERE IS CONTEMPORANEOUS DOCUMENTATION OF DELIBERATION AND DECISION OF THE TRUSTEES REGARDING THE COMPENSATION AGREEMENT. THE BOARD OF TRUSTEES UNDERTOOK A PROCESS TO ESTABLISH THAT THE PRESIDENT/CEO'S COMPENSATION WOULD BE FAIR AND REASONABLE BUT NOT EXCESSIVE. THEY CONSIDERED COMPENSATION FOR PEER LAW SCHOOLS AS WELL AS THE PRESIDENT/CEO'S CAREER EXPERIENCE AND QUALIFICATIONS. SIMILARLY, THE BOARD OF TRUSTEES ESTABLISHED THE COMPENSATION LEVEL FOR THE ACTING CO-DEANS CONSIDERING THE TEMPORARY NATURE OF THEIR INTERIM ROLES AS WELL AS THEIR INDIVIDUAL LEVELS OF EXPERIENCE AND QUALIFICATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONSORTIUM FOR INNOVATIVE LEGAL ED - 41-1884496 | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 875 SUMMIT AVENUE | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 12B | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | 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 | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CONSORTIUM FOR INNOVATIVE LEGAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionTypeTxt |
| Involved | $60,000 | InvolvedAmt |