2023-05-12T10:40:34-05:00 2022-06-30 263753134 CBIZ MHM LLC 500 BOYLSTON STREET BOSTON MA 02116 990 2021-07-01 042152671 NEW ENGLAND LAWBOSTON NEWE 6174510010 154 STUART STREET BOSTON MA 021165687 LISA FREUDENHEIM DEAN 6174510010 2023-05-11 1 LISA FREUDENHEIM 999009999 CRAIG KLEIN P00734640 6177610600 2023-05-11 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z LISA FREUDENHEIM 154 STUART STREET BOSTON MA 021165687 80944982 0 X WWW.NESL.EDU X 1908 MA EDUCATION OF STUDENTS 13 13 252 0 0 0 1283053 999812 43343269 52905526 960398 2895626 621665 753644 46208385 57554608 27071632 34109276 0 0 15319582 14642446 0 0 421613 5495048 7045052 47886262 55796774 -1677877 1757834 111835752 100157592 3963042 3040817 107872710 97116775 X 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. 0 0 51492419 34109276 52905526 INSTRUCTION-PRIMARY SERVICES OF NEW ENGLAND LAW | BOSTON IS EDUCATIONOF STUDENTS-NUMBER OF STUDENTS ENROLLED 1067, NUMBER OF STUDENTSGRADUATED 283 51492419 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 230 0 1 252 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X ANNE MARIE MARTORANA 6174510010 154 STUART STREET BOSTON MA 021165687 BALBONI ALBERT CHAIRMAN 35.00 X X 0 0 0 BARDI RICHARD TRUSTEE 2.50 X 0 0 0 BROWN PETER HON PRESIDENT OF THE CORPORATION/TRUSTEE 3.00 X X 0 0 0 CASEY WILLIAM SECRETARY/CLERK OF THE CORPORATION/TRUSTEE 20.00 X X 0 0 0 COWIN JACKIE HON TRUSTEE 2.50 X 0 0 0 CRAWFORD SUSAN HON TRUSTEE 1.00 X 0 0 0 FLAHERTY PETER TRUSTEE 3.00 X 0 0 0 NARANJO STEPHANIE TRUSTEE 2.50 X 0 0 0 NOONAN III C BRENDAN TRUSTEE 3.00 X 0 0 0 SPURLING KATHLEEN TRUSTEE 3.00 X 0 0 0 SUCOFF CARY TREASURER OF THE CORPORATION/TRUSTEE 7.00 X X 0 0 0 WAYNE JUDITH TRUSTEE 2.50 X 0 0 0 WHEELER DIANA VICE-PRESIDENT OF THE CORPORATION 2.50 X X 0 0 0 O'BRIEN JOHN FORMER DEAN & PRES./SPEC. 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AGENCY 113807 5 764661 235151 999812 TUITION AND FEES 611710 52905526 52905526 52905526 3537152 3537152 640618 0 640618 640618 640618 22748848 23390374 -641526 -641526 -641526 MISCELLANEOUS INCOME 611110 113026 113026 113026 57554608 52905526 0 3649270 34109276 34109276 1171605 536408 558609 76588 10498977 9329783 1024282 144912 908606 756794 134036 17776 1335398 1060063 248182 27153 727860 614307 99082 14471 299814 299814 81725 81725 1122656 494030 617647 10979 500995 500995 915736 510118 393016 12602 735658 507604 176558 51496 1166419 1038113 104978 23328 40686 29771 9603 1312 9266 6179 3087 1102938 981615 99264 22059 4454 4454 STUDENT SERVICES 591804 591804 LIBRARY SERVICES 396747 396747 ALUMNI RELATIONS 47342 28405 18937 PERKINS LOAN PROGRAM 28812 28812 55796774 51492419 3882742 421613 104873 88006 1455531 1586626 399758 0 349736 227679 342252 289474 419067 556945 46691940 32127758 15311217 14564182 93453318 82844680 111835752 100157592 2602556 2501372 192595 235228 1167891 304217 3963042 3040817 X 104335300 93690964 3537410 3425811 107872710 97116775 111835752 100157592 1757834 -12513769 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 185123 X X X SCHOOL WALL FURNISHINGS 0 88048520 136677 -9623301 4200000 74361896 81774844 15250 10508426 4250000 88048520 83084829 5100 2984915 4300000 81774844 87111367 2961793 4300000 2688331 83084829 89842462 74809 704644 3500000 10548 87111367 0.99500 0.00400 0.00100 0 0 1917039 1917039 21480581 11035250 10445331 11078900 10128993 949907 12215420 10963515 1251905 14564182 REFUNDABLE US GOVERNMENT STUDENT LOANS 304217 304217 X 10931563 -12513769 -12513769 23445332 34109276 34109276 57554608 21687498 0 21687498 34109276 34109276 55796774 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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 1 GRANTS AND SCHOLARSHIPS 956 34089668 CURRENT TUITION RATE TUITION STUDENT FINANCIAL AID OTHER FINANCIAL AID 1 19608 CURRENT TUITION RATE TUITION WAIVER PART I, LINE 2: 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. X X X X X X 1 1 0 0 0 0 0 0 0 O'BRIEN JOHN FORMER DEAN & PRES./SPEC. ADVISOR 595248 0 0 0 4944 0 79000 0 18855 0 698047 0 0 0 BROWN SCOTT DEAN (UNTIL 08/10/21) 343631 0 0 0 209524 0 29000 0 192 0 582347 0 0 0 DUSSIAS ALLISON CO-ACTING DEAN 303248 0 0 0 1032 0 29000 0 18855 0 352135 0 0 0 GREENBERG JUDITH PROFESSOR 255779 0 0 0 4944 0 25975 0 18626 0 305324 0 0 0 MARTORANA ANNE MARIE CFO 253333 0 0 0 1584 0 25333 0 315 0 280565 0 0 0 SORENSON CHARLES PROFESSOR 210248 0 0 0 4944 0 21500 0 18855 0 255547 0 0 0 ENGLER RUSSELL PROFESSOR 208175 0 0 0 1584 0 21293 0 18855 0 249907 0 0 0 VERSTEEG RUSS PROFESSOR 199641 0 0 0 1584 0 19739 0 18855 0 239819 0 0 0 CHALMERS JOHN DEAN OF ADMISSIONS 197248 0 0 0 552 0 20200 0 18855 0 236855 0 0 0 KELLY JENNIFER CMO 197248 0 0 0 360 0 20200 0 18855 0 236663 0 0 0 FREUDENHEIM LISA CO-ACTING DEAN 190948 0 0 0 552 0 19750 0 18855 0 230105 0 0 0 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. 19608 TUITION WAIVE SCH L, PART III, GRANTS OR ASSISTANCE BENEFITTING INTERESTED PERSONS: 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. CONSORTIUM FOR INNOVATIVE LEGAL ED - 41-1884496 875 SUMMIT AVENUE ST PAUL MN 55105 EDUCATION DE 501(C)(3) 12B N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 THE CONSORTIUM FOR INNOVATIVE LEGAL S 60000