YALE LAW JOURNAL COMPANY INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: YALE LAW JOURNAL COMPANY INC (EIN 06-6071072)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-02-07
IRS object ID: 202420389349301507
Schema version: 2022v5.0
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 I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-07T10:24:33-06:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	060530830	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SEWARD AND MONDE CPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	296 STATE STREET	AddressLine1Txt
City	NORTH HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	064732165	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	066071072	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE YALE LAW JOURNAL COMPANY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	YALE	BusinessNameControlTxt
Phone	2034321622	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208215 YALE STATION	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065208215	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH CROSBY	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2034321622	PhoneNum
Signature	2024-01-24	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOSEPH	PersonFirstNm
Person Last	CROSBY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GAYLE A CARBONE	PreparerPersonNm
PTIN	P01010777	PTIN
Phone	2032489341	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	WILLIAM BAUDE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208215 YALE STATION	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065208215	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,187,406	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://WWW.YALELAWJOURNAL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1914	FormationYr
Legal Domicile State	CT	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE AN EDUCATIONAL EXPERIENCE TO EDITORS AND READERS THROUGH THE PUBLICATION OF A LEGAL PERIODICAL EDITED BY STUDENTS AND OTHER ACTIVITIES.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	134	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$873,238	PYProgramServiceRevenueAmt
CY Program Service Revenue	$918,521	CYProgramServiceRevenueAmt
PY Investment Income	$110,971	PYInvestmentIncomeAmt
CY Investment Income	$77,920	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$984,209	PYTotalRevenueAmt
CY Total Revenue	$996,441	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$25,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$594,853	PYOtherExpensesAmt
CY Other Expenses	$538,334	CYOtherExpensesAmt
PY Total Expenses	$594,853	PYTotalExpensesAmt
CY Total Expenses	$563,334	CYTotalExpensesAmt
PY Revenues Less Expenses	$389,356	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$433,107	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,047,559	TotalAssetsBOYAmt
Total Assets EOY	$3,417,838	TotalAssetsEOYAmt
Total Liabilities BOY	$68,198	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$65,616	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,979,361	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,352,222	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE AN EDUCATIONAL EXPERIENCE TO EDITORS AND READERS THROUGH THE PUBLICATION OF A LEGAL PERIODICAL EDITED BY STUDENTS AND OTHER ACTIVITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$324,563	ExpenseAmt
Revenue	$918,521	RevenueAmt
Desc	PUBLICATION OF A SCHOLARLY JOURNAL FOR THE ACADEMIC AND PROFESSIONAL LEGAL COMMUNITY, INCLUDING SUBSCRIBERS AS WELL AS READERS OF THE JOURNAL AT RESEARCH LIBRARIES, LAW SCHOOLS AND OTHER ENTITIES. PROVIDING A PUBLISHED REFERENCE FOR CITATION OF LEGAL PRECEDENT OF IMPORTANCE IN LEGAL EDUCATION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$25,000	ExpenseAmt
Grant	$25,000	GrantAmt
Desc	GRANTS TO OTHER NONPROFIT ORGANIZATIONS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$349,563	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	Yes (1)	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	0	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	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	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	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	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	0	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	0	CompensationProcessCEOInd
Compensation Process Other	0	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	JOSEPH CROSBY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2034321647	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 208215	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065208215	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
WILLIAM BAUDE
PRESIDENT	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOSEPH CROSBY
TREASURER	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN MORELY
SECRETARY	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
NOLA HELLER
PAST DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
MILO HUDSON
PAST DIRECTOR	4.00		Yes (X)		$0	$0	$0
SANDHYA IYER
PAST DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
DANIEL MARKOVITS
PAST DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
CLAIRE PRIEST
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
DENA SHATA
DIRECTOR	4.00		Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CITATOR INCOME	513190	$563,017	$563,017
LICENSE REVENUE	513120	$329,894	$329,894
SUBSCRIPTION REVENUE	513120	$25,610	$25,610

Field	Value	IRS element (for citing)
Total Program Service Revenue	$918,521	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,169	TotalRevenueColumnAmt
Exclusion	$17,169	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$251,716	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$190,965	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$60,751	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$60,751	TotalRevenueColumnAmt
Exclusion	$60,751	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$996,441	TotalRevenueColumnAmt
Related Or Exempt Func Income	$918,521	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$77,920	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$25,000	TotalAmt
Program Services	$25,000	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$32,860	TotalAmt
Program Services	$19,716	ProgramServicesAmt
Management And General	$13,144	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$12,901	TotalAmt
Management And General	$12,901	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$15,400	TotalAmt
Management And General	$15,400	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$72,219	TotalAmt
Program Services	$3,204	ProgramServicesAmt
Management And General	$69,015	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$51,770	TotalAmt
Program Services	$51,770	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$703	TotalAmt
Management And General	$703	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$31,117	TotalAmt
Program Services	$31,117	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
JOURNAL EVENTS, DINNERS	$151,656	$99,153	$52,503
PRINTING & PUBLICATION	$93,452	$93,452
PUBLICATION SHIPPING CO	$26,151	$26,151
SYMPOSIUM	$20,421		$20,421

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$29,684	TotalAmt
Management And General	$29,684	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$563,334	TotalAmt
Program Services	$349,563	ProgramServicesAmt
Management And General	$213,771	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$627,722	BOYAmt
EOY	$979,265	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$708,049	BOYAmt
EOY	$722,207	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$23,079	BOYAmt
EOY	$31,251	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$201,326	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$185,765	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$46,678	BOYAmt
EOY	$15,561	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$81,905	BOYAmt
EOY	$84,461	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,560,126	BOYAmt
EOY	$1,585,093	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,047,559	BOYAmt
EOY	$3,417,838	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$65,584	BOYAmt
EOY	$62,511	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,614	BOYAmt
EOY	$3,105	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$68,198	BOYAmt
EOY	$65,616	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	$1,419,235	BOYAmt
EOY	$1,767,129	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,560,126	BOYAmt
EOY	$1,585,093	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,979,361	BOYAmt
EOY	$3,352,222	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,047,559	BOYAmt
EOY	$3,417,838	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$433,107	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$50,246	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$10,000	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	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	$610,715	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$613,501	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,061,490	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$873,238	CurrentTaxYearMinus1YearAmt
Current Tax Year	$918,521	CurrentTaxYearAmt
Total	$4,077,465	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$610,715	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$613,501	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,061,490	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$873,238	CurrentTaxYearMinus1YearAmt
Current Tax Year	$918,521	CurrentTaxYearAmt
Total	$4,077,465	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	$4,077,465	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,794	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$14,806	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,955	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,092	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,169	CurrentTaxYearAmt
Total	$63,816	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,794	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$14,806	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,955	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,092	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,169	CurrentTaxYearAmt
Total	$63,816	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$626,509	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$628,307	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,066,445	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$884,330	CurrentTaxYearMinus1YearAmt
Current Tax Year	$935,690	CurrentTaxYearAmt
Total	$4,141,281	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98460	PublicSupportCY509Pct
Public Support PY509	0.98470	PublicSupportPY509Pct
Investment Income CY	0.01540	InvestmentIncomeCYPct
Investment Income PY	0.01530	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,560,126	BeginningYearBalanceAmt
Investment Earnings Or Losses	$24,967	InvestmentEarningsOrLossesAmt
End Year Balance	$1,585,093	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,551,311	BeginningYearBalanceAmt
Investment Earnings Or Losses	$8,815	InvestmentEarningsOrLossesAmt
End Year Balance	$1,560,126	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,113,517	BeginningYearBalanceAmt
Investment Earnings Or Losses	$437,794	InvestmentEarningsOrLossesAmt
End Year Balance	$1,551,311	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,045,951	BeginningYearBalanceAmt
Investment Earnings Or Losses	$67,566	InvestmentEarningsOrLossesAmt
End Year Balance	$1,113,517	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$992,129	BeginningYearBalanceAmt
Investment Earnings Or Losses	$53,822	InvestmentEarningsOrLossesAmt
End Year Balance	$1,045,951	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.00470	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.99530	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$201,326	OtherCostOrOtherBasisAmt
Depreciation	$185,765	DepreciationAmt
Book Value	$15,561	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$15,561	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	YALE UNIVERSITY ENDOWMENT POOL TRUST	Desc
Book Value	$1,585,093	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$1,585,093	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$946,195	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$50,246	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$50,246	RevenueNotReportedAmt
Revenue Subtotal	$996,441	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$996,441	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$563,334	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$563,334	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$563,334	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART V, LINE 4:

THE COMPANY HAS ENTERED INTO INVESTMENT MANAGEMENT AGREEMENTS WITH YALE UNIVERSITY TO INVEST CERTAIN OF THE COMPANY'S FUNDS IN THE YALE UNIVERSITY ENDOWMENT POOLED INVESTMENT FUND. THE FUNDS ARE POOLED WITH THE UNIVERSITY'S ENDOWMENT FUNDS, AND THE COMPANY RECEIVES A PRO RATA SHARE OF THE OVERALL YIELD ON ENDOWMENTS. THROUGH THE COMPANY'S INVESTMENT IN YALE UNIVERSITY'S ENDOWMENT FUNDS, THE BOARD OF DIRECTORS HAS ADOPTED YALE'S INTERPRETATION OF THE STATE OF CONNECTICUT'S UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ALONG WITH YALE'S INVESTMENT PHILOSOPHIES AND SPENDING POLICIES: THIS INTERPRETATION INCLUDES REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE; THE COMPANY INVESTS ITS ENDOWMENT INVESTMENT PORTFOLIO AND ALLOCATES THE RELATED EARNINGS FOR EXPENDITURE IN ACCORDANCE WITH THE TOTAL RETURN CONCEPT; A DISTRIBUTION OF ENDOWMENT RETURN THAT IS INDEPENDENT OF THE CASH YIELD AND APPRECIATION OF INVESTMENTS EARNED DURING THE YEAR IS PROVIDED FOR PROGRAM SUPPORT; THE COMPANY HAS ADOPTED AN ENDOWMENT SPENDING POLICY DESIGNED SPECIFICALLY TO STABILIZE ANNUAL SPENDING LEVELS AND TO PRESERVE THE REAL VALUE OF THE ENDOWMENT PORTFOLIO OVER TIME; THE SPENDING POLICY ATTEMPTS TO ACHIEVE THESE TWO OBJECTIVES BY USING A LONG-TERM TARGETED SPENDING RATE COMBINED WITH A SMOOTHING RULE, WHICH ADJUSTS SPENDING GRADUALLY TO CHANGES IN THE ENDOWMENT MARKET VALUE; THE COMPANY USES A LONG-TERM TARGETED SPENDING RATE OF 5.25%, COMBINED WITH A SMOOTHING RULE; THE COMPANY DETERMINES THE EXPECTED RETURN ON ENDOWMENT INVESTMENTS WITH THE OBJECTIVE OF PRODUCING A RETURN EXCEEDING THE SUM OF INFLATION AND THE TARGET SPENDING RATE.

PART X, LINE 2:

THE COMPANY EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF JUNE 30, 2023, THE COMPANY DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT YEAR. IT IS THE COMPANY'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES IN THE PROVISION FOR TAXES.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
COMMUNITY BONDS INC CONNECTICUT BAIL FUND
19 GRAND AVENUE	NEW HAVEN	CT	06513	812912950	501(C)(3)	$6,250	$0	CASH ASSISTANCE FOR CONTINUING OPERATIONS
HAVENLY
25 TEMPLE STREET	NEW HAVEN	CT	06510	831094860	501(C)(3)	$6,250	$0	CASH ASSISTANCE FOR CONTINUING OPERATIONS
THE UMBRELLA CENTER FOR DOMESTIC VIOLENCE SERVICES
435 EAST MAIN STREET	ANSONIA	CT	06401	222598804	501(C)(3)	$6,250	$0	CASH ASSISTANCE FOR CONTINUING OPERATIONS
PROJECT ACCESS NEW HAVEN INC
63 YORK STREET	NEW HAVEN	CT	06511	264379967	501(C)(3)	$6,250	$0	CASH ASSISTANCE FOR CONTINUING OPERATIONS

Field	Value	IRS element (for citing)
Total501c3 Org	4	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	FOR GRANTS AND CONTRIBUTIONS TO LISTED EXEMPT ORGANIZATIONS, NO MONITORING DEEMED NECESSARY.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8B	COMMITTEES ARE ADVISORY IN NATURE AND DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS UNLESS SPECIFICALLY DELEGATED TO DO SO. THERE HAVE BEEN NO SUCH DELEGATIONS DURING THE CURRENT FISCAL YEAR.
FORM 990, PART VI, SECTION B, LINE 11B	THE TREASURER OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND PROVIDES COPIES TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE AT ANY POINT THEY BECOME AWARE OF A POTENTIAL OR ACTUAL CONFLICT. IF MEMBERS OF THE ORGANIZATION IDENTIFY A POTENTIAL CONFLICT, IT IS BROUGHT TO THE BOARD OF DIRECTORS' ATTENTION TO TAKE THE PROPER COURSE OF ACTION.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:	TRANSFER TO THE YALE LAW JOURNAL FUND, INC -10,000.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	THE YALE LAW JOURNAL FUND INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	127 WALL STREET	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065118918	ZIPCd

Field	Value	IRS element (for citing)
EIN	454471135	EIN
Primary Activities	TO CARRY OUT THE PURPOSE OF THE YALE LAW JOURNAL COMPANY, INC.	PrimaryActivitiesTxt
Legal Domicile State	CT	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	THE YALE LAW JOURNAL COMPANY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd