LAWSCHOOL ADMISSIONS COUNCIL INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- LAWSCHOOL ADMISSIONS COUNCIL INC (EIN 13-2998164)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-14
- IRS object ID
- 202141349349305019
- Schema version
- 2019v5.2
- 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 D
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-14T13:49:32-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 CRAWFORDS CORNER ROAD SUITE | AddressLine1Txt |
| Address Line2 | 2316 | AddressLine2Txt |
| City | HOLMDEL | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07733 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 132998164 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAW SCHOOL ADMISSION COUNCIL | BusinessNameLine1Txt |
| Business Name Line2 | C/O KELLYE TESTY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAWS | BusinessNameControlTxt |
| Phone | 2159681298 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 662 PENN STREET | AddressLine1Txt |
| City | NEWTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18940 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KELLYE Y TESTY | PersonNm |
| Person Title | PRESIDENT AND CEO | PersonTitleTxt |
| Phone | 2159681298 | PhoneNum |
| Signature | 2021-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI ROTHE YOKOBOSKY CPA | PreparerPersonNm |
| PTIN | P01273422 | PTIN |
| Phone | 7325780700 | PhoneNum |
| Preparation | 2021-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KELLYE Y TESTY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 662 PENN STREET | AddressLine1Txt |
| City | NEWTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18940 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $196,853,089 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LSAC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | LSAC WAS FORMED TO CONSTRUCT, ADMINISTER & REPORT SCORES FOR ADMISSION TO LAW SCHOOLS, CONDUCT EDUCATIONAL RESEARCH, AND PROVIDE SERVICES TO LAW SCHOOLS & EDUCATIONAL COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 424 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $140,595 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $24,556 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $67,432,994 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $66,733,843 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,762,546 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,925,775 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,183,403 | PYOtherRevenueAmt |
| CY Other Revenue | $6,578,245 | CYOtherRevenueAmt |
| PY Total Revenue | $89,378,943 | PYTotalRevenueAmt |
| CY Total Revenue | $78,237,863 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,807,271 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,277,653 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $43,462,189 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $51,432,954 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $46,255,608 | PYOtherExpensesAmt |
| CY Other Expenses | $61,836,782 | CYOtherExpensesAmt |
| PY Total Expenses | $91,525,068 | PYTotalExpensesAmt |
| CY Total Expenses | $114,547,389 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,146,125 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$36,309,526 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $298,155,106 | TotalAssetsBOYAmt |
| Total Assets EOY | $258,854,616 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $57,314,407 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $57,319,210 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $240,840,699 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $201,535,406 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE LAW SCHOOL ADMISSION COUNCIL WILL BE A GLOBAL LEADER IN PROMOTING INNOVATIVE ASSESSMENTS, ADMINISTRATIVE SERVICES FOR LAW SCHOOLS AND STUDENTS, EDUCATIONAL PROGRAMS, DIVERSITY INITIATIVES AND OTHER ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $86,502,977 | ExpenseAmt |
| Grant | $1,277,653 | GrantAmt |
| Revenue | $73,235,695 | RevenueAmt |
| Desc | ADMINISTERED 164,053 LAW SCHOOL ADMISSION TESTS (LSAT). PROVIDED THE LAW SCHOOL CREDENTIAL ASSEMBLY SERVICE (CAS) FOR 41,351 CANDIDATES. PREPARED AND SENT 364,814 REPORTS TO LAW SCHOOLS ON BEHALF OF CANDIDATES, CONDUCTED EDUCATIONAL RESEARCH FOR THE LEGAL COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,918,653 | ExpenseAmt |
| Revenue | $74,950 | RevenueAmt |
| Desc | HELD 10 NATIONAL LAW SCHOOL FORUMS TO ACQUAINT STUDENTS WITH THEIR LEGAL EDUCATION ALTERNATIVES. HELD VARIOUS TRAINING AND EDUCATION PROGRAMS FOR MEMBER LAW SCHOOL ADMISSION PROFESSIONALS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,381,871 | ExpenseAmt |
| Desc | CONDUCTED PROGRAM AND RESEARCH IN ADVANCEMENT OF UNDERREPRESENTED INDIVIDUALS IN LEGAL EDUCATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $98,803,501 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | 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 | Yes (1) | 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 | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1797 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 424 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 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 | KELLYE Y TESTY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2159681298 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 662 PENN STREET | AddressLine1Txt |
| City | NEWTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18940 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ANGELA ONWUACHI-WILLIG | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| AVIAM SOIFER | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS GUTHRIE | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| DAVID KIRSCHNER | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| ELENA MARTY-NELSON | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| ELLA MAE ESTRADA | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| GARRY JENKINS | |||||||
| ASSESSMENTS COMMITTEE CHAIR | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| GISELLE JOACHIM | |||||||
| OUTGOING TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| GREGORY BOWMAN | |||||||
| AUDIT COMMITTEE CHAIR | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| IAIN L E DAVIS | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| JOHN VALERY WHITE | |||||||
| INVESTMENT COMMITTEE CHAIR | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| JORGE GARCIA | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| KELLYE Y TESTY | |||||||
| PRESIDENT AND CEO | 37.50 | Yes (X) | $839,448 | $0 | $25,255 | Yes (X) | |
| KEVIN K WASHBURN | |||||||
| CURRENT BOARD CHAIR | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KRISTIN TEIS-ALVAREZ | |||||||
| DIVERSITY, EQUITY AND INCLUSION COMMITTEE CHAIR | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| MARCILYNN BURKE | |||||||
| TRUSTEE | 1.50 | Yes (X) | $751 | $0 | $0 | ||
| MICHAEL DONNELLY-BOYLEN | |||||||
| SCHOOLS AND CANDIDATES COMMITTEE CHAIR | 1.50 | Yes (X) | $670 | $0 | $0 | ||
| MICHAEL STATES | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL WATERSTONE | |||||||
| TRUSTEE | 1.50 | Yes (X) | $667 | $0 | $0 | ||
| MYA RIMON | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| PAUL PATON | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| RENEE POST | |||||||
| FINANCE & BUDGET COMMITTEE CHAIR | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD SCHMALBECK | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| MARJORIE LARUE BRITT | |||||||
| CHIEF FINANCIAL OFFICER | 37.50 | $395,569 | $0 | $31,079 | Yes (X) | ||
| ANNMARIE LEVINS | |||||||
| CHIEF STRATEGY OFFICER | 37.50 | $430,953 | $0 | $45,363 | Yes (X) | ||
| KEITH BLACK | |||||||
| OUTGOING CHIEF HUMAN RESOURCE OFFICER | 37.50 | $347,582 | $0 | $35,933 | Yes (X) | ||
| LEANNE M SHANK | |||||||
| GENERAL COUNSEL AND CORPORATE SECRETARY | 37.50 | $382,510 | $0 | $26,735 | Yes (X) | ||
| TROY LOWRY | |||||||
| DIRECTOR OF SOFTWARE SERVI | 37.50 | $408,485 | $0 | $31,471 | Yes (X) | ||
| VIVIAN BOWDEN | |||||||
| SENIOR VICE PRESIDENT OF S | 37.50 | $378,164 | $0 | $30,552 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,184,799 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $226,388 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 121 | 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 |
|---|---|---|---|---|---|
| M SQUARED | |||||
| 1535 5TH AVE W | SEATTLE | WA | 98119 | MARKETING | $257,705 |
| 300 DEGREES PLLC | |||||
| 1420 FIFTH AVENUE SUITE 1400 | SEATTLE | WA | 98101 | LEGAL | $236,000 |
| MORGAN LEWIS & BOCKIUS LLP | |||||
| 77 W WACKER DR | CHICAGO | IL | 60601 | LEGAL | $213,470 |
| PERKINS COIE LLP | |||||
| 1201 THIRD AVE | SEATTLE | WA | 98101 | LEGAL | $203,418 |
| EDUCATION COUNSEL INC | |||||
| 101 CONSTITUTION AVE NW SUITE 90 | WASHINGTON | DC | 20001 | LEGAL | $190,773 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ADMISSION FEES : LSAT | 611710 | $33,024,412 | $33,024,412 |
| ADMISSION FEES : CAS | 611710 | $29,825,547 | $29,825,547 |
| FOREIGN LLM | 611710 | $2,290,165 | $2,290,165 |
| MPRE TEST ADMINISTRATION | 611710 | $1,478,666 | $1,478,666 |
| FORUM AND WORKSHOP FEES | 611710 | $74,950 | $74,950 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,103 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,103 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $66,733,843 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $473,855 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $140,595 | UnrelatedBusinessRevenueAmt |
| Exclusion | $333,260 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $377,324 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $375,881 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,443 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,443 | TotalRevenueColumnAmt |
| Exclusion | $1,443 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $122,434,550 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $107,735,998 | SecuritiesAmt |
| Other | $10,246,632 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,698,552 | SecuritiesAmt |
| Other | -$10,246,632 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,451,920 | TotalRevenueColumnAmt |
| Exclusion | $4,451,920 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,920,672 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $256,715 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,663,957 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,663,957 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LICENSING FEE | 611710 | $3,822,270 | $3,822,270 |
| APPLICATION PROCESSING FEES | 611710 | $1,090,575 | $1,090,575 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,912,845 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $78,237,863 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $73,310,645 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $140,595 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,786,623 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,239,691 | TotalAmt |
| Program Services | $1,239,691 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,962 | TotalAmt |
| Program Services | $37,962 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,326,356 | TotalAmt |
| Program Services | $1,131,363 | ProgramServicesAmt |
| Management And General | $194,993 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,713,775 | TotalAmt |
| Program Services | $29,610,350 | ProgramServicesAmt |
| Management And General | $5,103,425 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,367,757 | TotalAmt |
| Program Services | $3,725,634 | ProgramServicesAmt |
| Management And General | $642,123 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,428,948 | TotalAmt |
| Program Services | $7,189,771 | ProgramServicesAmt |
| Management And General | $1,239,177 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,596,118 | TotalAmt |
| Program Services | $2,214,451 | ProgramServicesAmt |
| Management And General | $381,667 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $868,360 | TotalAmt |
| Management And General | $868,360 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,964 | TotalAmt |
| Management And General | $49,964 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,582 | TotalAmt |
| Management And General | $434,582 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,071,754 | TotalAmt |
| Program Services | $10,297,032 | ProgramServicesAmt |
| Management And General | $1,774,722 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,827 | TotalAmt |
| Program Services | $197,745 | ProgramServicesAmt |
| Management And General | $34,082 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,224,062 | TotalAmt |
| Program Services | $6,162,021 | ProgramServicesAmt |
| Management And General | $1,062,041 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,330,378 | TotalAmt |
| Program Services | $3,693,750 | ProgramServicesAmt |
| Management And General | $636,628 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $645,052 | TotalAmt |
| Program Services | $550,220 | ProgramServicesAmt |
| Management And General | $94,832 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,539,978 | TotalAmt |
| Program Services | $3,019,550 | ProgramServicesAmt |
| Management And General | $520,428 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,267 | TotalAmt |
| Program Services | $332,039 | ProgramServicesAmt |
| Management And General | $57,228 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $587,316 | TotalAmt |
| Management And General | $587,316 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,172,512 | TotalAmt |
| Program Services | $6,971,035 | ProgramServicesAmt |
| Management And General | $1,201,477 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $416,811 | TotalAmt |
| Management And General | $416,811 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TEST ADMINISTRATION | $14,747,561 | $14,747,561 | |
| FEE WAIVER | $5,107,031 | $5,107,031 | |
| REPAIRS & MAINTENANCE | $1,373,615 | $1,171,674 | $201,941 |
| OTHER EXPENSES | $904,667 | $771,668 | $132,999 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $742,045 | TotalAmt |
| Program Services | $632,953 | ProgramServicesAmt |
| Management And General | $109,092 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,547,389 | TotalAmt |
| Program Services | $98,803,501 | ProgramServicesAmt |
| Management And General | $15,743,888 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,161 | BOYAmt |
| EOY | $1,133,469 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,101,891 | BOYAmt |
| EOY | $17,852,596 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,831,427 | BOYAmt |
| EOY | $4,417,742 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,699 | BOYAmt |
| EOY | $145,837 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,940,941 | BOYAmt |
| EOY | $2,438,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $90,500,115 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $54,145,329 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,411,971 | BOYAmt |
| EOY | $36,354,786 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,591,385 | BOYAmt |
| EOY | $68,325,267 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,588,086 | BOYAmt |
| EOY | $125,120,158 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,545 | BOYAmt |
| EOY | $3,066,283 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,155,106 | BOYAmt |
| EOY | $258,854,616 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,289,841 | BOYAmt |
| EOY | $11,628,792 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,817,005 | BOYAmt |
| EOY | $12,520,698 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,000 | BOYAmt |
| EOY | $150,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,157,242 | BOYAmt |
| EOY | $16,237,839 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,875,319 | BOYAmt |
| EOY | $16,781,881 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,314,407 | BOYAmt |
| EOY | $57,319,210 | 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 | $229,041,174 | BOYAmt |
| EOY | $201,535,406 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,799,525 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,840,699 | BOYAmt |
| EOY | $201,535,406 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,155,106 | BOYAmt |
| EOY | $258,854,616 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$36,309,526 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$9,250,195 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $6,254,428 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,805,009 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,618,444 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63,017,640 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $69,817,820 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,654,515 | CurrentTaxYearAmt |
| Total | $310,913,428 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,805,009 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,618,444 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63,017,640 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $69,817,820 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,654,515 | CurrentTaxYearAmt |
| Total | $310,913,428 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $310,913,428 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,180,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $921,781 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,113,921 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,218,357 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $721,950 | CurrentTaxYearAmt |
| Total | $5,156,898 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,180,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $921,781 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,113,921 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,218,357 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $721,950 | CurrentTaxYearAmt |
| Total | $5,156,898 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $28,552 | CurrentTaxYearMinus2YearsAmt |
| Total | $28,552 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,619,636 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,785,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,381,756 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,884,482 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,912,845 | CurrentTaxYearAmt |
| Total | $25,583,874 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,605,534 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $62,325,380 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,541,869 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,920,659 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,289,310 | CurrentTaxYearAmt |
| Total | $341,682,752 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.90990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.90290 | PublicSupportPY509Pct |
| Investment Income CY | 0.01510 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01850 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | LICENSING FEE - 2015 AMOUNT: $ 4,102,567. 2016 AMOUNT: $ 4,281,961. 2017 AMOUNT: $ 4,375,072. 2018 AMOUNT: $ 4,991,807. 2019 AMOUNT: $ 3,822,270. APPLICATION PROCESSING FEES - 2015 AMOUNT: $ 517,069. 2016 AMOUNT: $ 503,194. 2017 AMOUNT: $ 1,006,684. 2018 AMOUNT: $ 892,675. 2019 AMOUNT: $ 1,090,575. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $871,219 | OtherCostOrOtherBasisAmt |
| Book Value | $871,219 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,465,596 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,700,254 | DepreciationAmt |
| Book Value | $6,765,342 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,876,710 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,446,299 | DepreciationAmt |
| Book Value | $10,430,411 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,286,590 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,998,776 | DepreciationAmt |
| Book Value | $18,287,814 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $36,354,786 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| HEDGE FUNDS | $32,817,863 | F |
| INTERNATIONAL EQUITY FUNDS | $37,075,829 | F |
| US EQUITY FUNDS | $22,995,746 | F |
| PRIVATE EQUITY FUNDS | $17,948,684 | F |
| FIXED INCOME FUNDS | $14,132,036 | F |
| LSAG INDIA | $150,000 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $125,120,158 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED POSTRETIREMENT BENEFIT | $16,781,476 |
| OTHER LIABILITIES | $405 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,781,881 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $80,599,028 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$9,250,195 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,166,714 | OtherRevenueAmt |
| Revenue Not Reported | -$8,083,481 | RevenueNotReportedAmt |
| Revenue Subtotal | $88,682,509 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $434,582 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$10,879,228 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$10,444,646 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $78,237,863 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $120,002,688 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $10,996,912 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $10,996,912 | ExpensesNotReportedAmt |
| Expenses Subtotal | $109,005,776 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $434,582 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $5,107,031 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,541,613 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $114,547,389 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2020 AND 2019, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST OR PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME-TAX RELATED INTEREST OR PENALTIES RECORDED FOR THE YEARS ENDED JUNE 30, 2020 AND 2019. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | POSTRETIREMENT BENEFITS 6,254,428. RELATED ORGANIZATION REVENUE 19,317. FEE WAIVER -5,107,031. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RECLASSIFIED LOSS ON DISPOSAL OF FIXED ASSETS -10,246,632. RECLASSIFIED RENTAL EXPENSES -375,881. RECLASSIFIED COGS -256,715. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RECLASSIFIED LOSS ON DISPOSAL OF FIXED ASSETS 10,246,632. RECLASSIFIED RENTAL EXPENSES 375,881. RECLASSIFIED COGS 256,715. RELATED ORGANIZATION EXPENSES 117,684. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FEE WAIVER 5,107,031. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | ADMINISTER TEST | $1,283,474 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | ADMINISTER TEST | $173,365 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | ADMINISTER TEST | $53,912 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES | ADMINISTER TEST | $2,205 |
| SOUTH ASIA | 0 | 0 | PROGRAM SERVICES | ADMINISTER TEST | $457,866 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | ADMINISTER TEST | $1,556 |
| SUB-SAHARAN AFRICA | 0 | 0 | PROGRAM SERVICES | ADMINISTER TEST | $4,951 |
| RUSSIA AND NEIGHBORING STATES | 0 | 0 | PROGRAM SERVICES | ADMINISTER TEST | $3,656 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $1,980,985 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,980,985 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | RegionTxt |
| Purpose Of Grant | RESEARCH | PurposeOfGrantTxt |
| Cash Grant | $37,962 | CashGrantAmt |
| Manner Of Cash Disbursement | CHECK | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| 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 | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III ACCOUNTING METHOD: | |
| SCHEDULE F, PART 1, LINE 2 | GRANTS FOR MORE THAN $5,000 ARE INITIALLY REVIEWED BY SPECIAL LSAC SUB-COMMITTEES, IF APPLICABLE AND ARE THEN REFERRED TO THE DESIGNATED LSAC STANDING COMMITTEE - DIVERSITY INITIATIVES, TEST DEVELOPMENT & RESEARCH (TD&R), OR SERVICES & PROGRAMS (S&P). THE COMMITTEES REVIEW AND DISCUSS GRANT REQUESTS AND MAKE RECOMMENDATIONS TO THE LSAC BOARD OF TRUSTEES FOR FINAL APPROVAL. THE LSAC BOARD HAS THE OPPORTUNITY TO DISCUSS THE GRANT REQUESTS FURTHER PRIOR TO THEIR APPROVAL. UPON APPROVAL, A CONTRACT IS DRAWN UP WHICH STATES THE TERMS AND CONDITIONS OF THE GRANT, INCLUDED DELIVERABLES AND PAYMENT SCHEDULES. THE ACTUAL PAYMENTS ARE MADE BASED UPON THE GRANTEE MEETING THE STATED TERMS OF THE CONTRACT. AN INDIVIDUAL AT LSAC IS DESIGNATED TO FOLLOW UP TO ENSURE THAT THE TERMS OF EACH GRANT CONTRACT ARE MET. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| AMERICAN INDIAN LAW CENTER | |||||||
| PO BOX 4456 | ALBUQUERQUE | NM | 87196 | 850250024 | 501(3) | $125,000 | DIVERSITY FUND |
| ASSOCIATION OF AMERICAN LAW SCHOOLS | |||||||
| 1614 20TH STREET NW | WASHINGTON | DC | 20009 | 941450490 | 501(3) | $50,000 | RESEARCH |
| UNIVERSITY OF WISCONSIN | |||||||
| 975 BASCOM MALL | MADISON | WI | 53706 | 390743975 | 501(3) | $25,000 | DIVERSITY FUND |
| UNIVERSITY OF HOUSTON | |||||||
| 4604 CALHOUN RD | HOUSTON | TX | 77204 | 741732551 | 501(3) | $25,000 | DIVERSITY FUND |
| UNIVERSITY OF ALABAMA | |||||||
| BOX 870382 | TUSCALOOSA | AL | 35487 | 636063964 | 501(3) | $25,000 | DIVERSITY FUND |
| UNIVERSITY OF AKRON | |||||||
| 150 UNIVERSITY AVE | AKRON | OH | 44325 | 346575496 | 501(3) | $25,000 | DIVERSITY FUND |
| ST JOHN'S UNIV LAW SCHOOL | |||||||
| 8000 UTOPIA PKWY | QUEENS | NY | 11439 | 111630830 | 501(3) | $25,000 | DIVERSITY FUND |
| DUKE UNIVERSITY | |||||||
| 210 SCIENCE DR | DURHAM | NC | 27708 | 560532129 | 501(3) | $25,000 | DIVERSITY FUND |
| CHAPMAN UNIVERSITY | |||||||
| ONE UNIVERSITY CA | ORANGE | CA | 92866 | 951643992 | 501(3) | $25,000 | DIVERSITY FUND |
| ASSOCIATION OF AMERICAN LAW SCHOOLS | |||||||
| 1614 20TH STREET NW | WASHINGTON | DC | 20009 | 941450490 | 501(3) | $10,000 | DIVERSITY FUND |
| STREET LAW | |||||||
| 1010 WAYNE AVE | SILVER SPRINGS | MD | 20910 | 522015256 | 501(3) | $5,300 | DIVERSITY FUND |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 11 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS FOR MORE THAN $5,000 ARE INITIALLY REVIEWED BY SPECIAL LSAC SUB-COMMITTEES, IF APPLICABLE AND ARE THEN REFERRED TO THE DESIGNATED LSAC STANDING COMMITTEE - DIVERSITY INITIATIVES, TEST DEVELOPMENT & RESEARCH (TD&R), OR SERVICES & PROGRAMS (S&P). THE COMMITTEES REVIEW AND DISCUSS GRANT REQUESTS AND MAKE RECOMMENDATIONS TO THE LSAC BOARD OF TRUSTEES FOR FINAL APPROVAL. THE LSAC BOARD HAS THE OPPORTUNITY TO DISCUSS THE GRANT REQUESTS FURTHER PRIOR TO THEIR APPROVAL. UPON APPROVAL A CONTRACT IS DRAWN UP WHICH STATES THE TERMS AND CONDITIONS OF THE GRANT, INCLUDING DELIVERABLES AND PAYMENT SCHEDULES. THE ACTUAL PAYMENTS ARE MADE BASED UPON THE GRANTEE MEETING THE STATED TERMS OF THE CONTRACT. AN INDIVIDUAL AT LSAC IS DESIGNATED TO FOLLOW UP TO ENSURE THAT THE TERMS OF THE GRANT CONTRACT ARE MET. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 | 0 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KELLYE Y TESTY | ||||||||||||||
| PRESIDENT AND CEO | $758,497 | $0 | $0 | $0 | $80,951 | $0 | $25,000 | $0 | $255 | $0 | $864,703 | $0 | $0 | $0 |
| MARJORIE LARUE BRITT | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $357,989 | $0 | $0 | $0 | $37,580 | $0 | $25,000 | $0 | $6,079 | $0 | $426,648 | $0 | $0 | $0 |
| ANNMARIE LEVINS | ||||||||||||||
| CHIEF STRATEGY OFFICER | $400,024 | $0 | $0 | $0 | $30,929 | $0 | $25,000 | $0 | $20,363 | $0 | $476,316 | $0 | $0 | $0 |
| KEITH BLACK | ||||||||||||||
| OUTGOING CHIEF HUMAN RESOURCE OFFICE | $268,835 | $0 | $0 | $0 | $78,747 | $0 | $17,176 | $0 | $18,757 | $0 | $383,515 | $0 | $0 | $0 |
| LEANNE M SHANK | ||||||||||||||
| GENERAL COUNSEL AND CORPORATE SECRET | $347,767 | $0 | $0 | $0 | $34,743 | $0 | $25,000 | $0 | $1,735 | $0 | $409,245 | $0 | $0 | $0 |
| TROY LOWRY | ||||||||||||||
| DIRECTOR OF SOFTWARE SERVI | $353,197 | $0 | $0 | $0 | $55,288 | $0 | $15,625 | $0 | $15,846 | $0 | $439,956 | $0 | $0 | $0 |
| VIVIAN BOWDEN | ||||||||||||||
| SENIOR VICE PRESIDENT OF S | $333,243 | $0 | $0 | $0 | $44,921 | $0 | $25,000 | $0 | $5,552 | $0 | $408,716 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | AS OF EARLY 2019, LSAC PROVIDES HOUSING TO THE PRESIDENT AND REMOTE STAFF BY RENTING A LOCAL HOUSE CLOSE TO THE CORPORATE HEADQUARTERS. |
| PART I, LINE 4A | KEITH BLACK RECIEVED A SEVERANCE PAYMENT OF $75,002. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KELLYE Y TESTY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | PRESIDENT AND CEO | RelationshipWithOrgTxt |
| Loan Purpose | SIGNING BONUS | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $250,000 | OriginalPrincipalAmt |
| Balance Due | $150,000 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $150,000 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | A SCHOOL OF LAW IS ELIGIBLE FOR MEMBERSHIP IN THE LAW SCHOOL ADMISSION COUNCIL (LSAC) IF IT REQUIRES THAT SUBSTANTIALLY ALL OF ITS APPLICANTS FOR ADMISSION TAKE THE LSAT, AND IS A LAW SCHOOL APPROVED BY THE AMERICAN BAR ASSOCIATION (ABA) OR A MEMBER OF THE ASSOCIATION OF AMERICAN LAW SCHOOLS (AALS), OR IT IS A CANADIAN LAW SCHOOL THAT GRANTS DEGREES THAT ARE RECOGNIZED BY A PROVINCIAL OR TERRITORIAL LAW SOCIETY OR GOVERNMENT AGENCY AS AN APPROVED ACADEMIC CREDENTIAL FOR PERSONS SEEKING ADMISSION TO THE BAR IN ONE OF THE PROVINCES OR TERRITORIES OF CANADA. THE BOARD OF TRUSTEES OF THE COUNCIL MAY AT ITS DISCRETION AND FOLLOWING A PERIOD FOR NOTICE AND COMMENT AMONG THE CURRENT MEMBERS, ADMIT INTO MEMBERSHIP A LAW SCHOOL OUTSIDE OF THE UNITED STATES AND CANADA IF IT REQUIRES THAT SUBSTANTIALLY ALL OF ITS APPLICANTS FOR ADMISSION TAKE THE LSAT, AND IS ACCREDITED BY A GOVERNMENTALLY RECOGNIZED, NATIONAL ACCREDITING AUTHORITY OR ITS DEGREES MEET THE LEGAL EDUCATION REQUIREMENT FOR BAR MEMBERSHIP THROUGHOUT ITS HOME COUNTRY. THERE ARE CURRENTLY 200 US MEMBER LAW SCHOOLS, 17 CANADIAN MEMBER LAW SCHOOLS AND 1 AUSTRALIAN MEMBER LAW SCHOOL. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER LAW SCHOOL HAS ONE VOTE. THE MEMBERS ELECT THE CHAIR OF THE BOARD OF TRUSTEES EVERY OTHER YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | A MEMBER LAW SCHOOL CAN PROPOSE AN AMENDMENT TO THE BYLAWS AND UPON APPROVAL OF A MAJORITY OF THE MEMBERS THE BYLAWS CAN BE AMENDED. |
| FORM 990, PART VI, SECTION B, LINE 11B | LSAC'S FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITORS. AFTER MANAGEMENT REVIEW, A COPY OF THE FORM IS PROVIDED TO BOTH THE LSAC AUDIT COMMITTE AND THE BOARD OF TRUSTEES, PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS LSAC BOARD OF TRUSTEES MEMBERS, COMMITTEE MEMBERS AND VOLUNTEERS ARE PROVIDED A COPY OF THE COUNCIL'S CONFLICT OF INTEREST POLICY, ASKED TO REVIEW, DISCLOSE ANY POTENTIAL CONFLICTS, AND SIGN AN ACKNOWLEDGEMENT FORM THAT IS MAINTAINED BY LSAC'S GENERAL COUNSEL. ON AN ANNUAL BASIS, OFFICERS AND KEY LSAC STAFF MEMBERS ARE PROVIDED A COPY OF THE COUNCIL'S CONFLICT OF INTEREST POLICY AND ARE ASKED TO REVIEW, DISCLOSE ANY POTENTIAL CONFLICTS AND SIGN AN ACKNOWLEDGEMENT FORM THAT IS MAINTAINED BY HUMAN RESOURCES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION APPOINTS AN EXECUTIVE COMPENSATION COMMITTEE, NORMALLY 3-5 MEMBERS FROM THE BOARD OF TRUSTEES AND NAMED BY THE LSAC CHAIR. THE EXECUTIVE COMPENSATION COMMITTEE ENLISTS THE ASSISTANCE OF AN OUTSIDE FIRM OR SPECIALIST THAT IS ABLE TO PROVIDE COMPARATIVE INFORMATION ABOUT PROCESS AND COMPENSATION ITSELF. AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS, THE LSAC PRESIDENT PRESENTS TO THE BOARD A BUDGET ITEM REGARDING THE PROPOSED COMPENSATION POOL OF STAFF INCREASES OR ADJUSTMENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | LSAC MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER FEES: PROGRAM SERVICE EXPENSES 10,297,032. MANAGEMENT AND GENERAL EXPENSES 1,774,722. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,071,754. |
| FORM 990, PART XI, LINE 9: | POSTRETIREMENT BENEFIT GAIN 6,254,428. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LSAG INDIA LLP | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | WEWORK FORUM DLF CYBER CITY PHASE- | AddressLine1Txt |
| City | GURUGRAM | CityNm |
| Country | IN | CountryCd |
| Foreign Postal | 122002 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | EDUCATIONAL SERVICES | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | IN | LegalDomicileForeignCountryCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LSAC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | RELATED | PredominantIncomeTypeTxt |
| Share Of Total Income | $19,317 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $122,940 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 0.99990 | OwnershipPct |
| 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 | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LSAG INDIA LLP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionTypeTxt |
| Involved | $150,000 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |