THE CITY UNIVERSITY OF NEW YORK SCHOOL OF LAW FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
THE CITY UNIVERSITY OF NEW YORK SCHOOL OF LAW FOUNDATION INC (EIN 11-3235349)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-03-22
IRS object ID
202410829349300316
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-22T08:46:00-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN474526160PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EFPR GROUP CPAS PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16390 MAIN STREET SUITE 200AddressLine1Txt
CityWILLIAMSVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP14221ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN113235349EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CITY UNIVERSITY OF NEW YORK SCHOOLBusinessNameLine1Txt
Business Name Line2OF LAW FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCITYBusinessNameControlTxt
Phone7183404530PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 COURT SQUAREAddressLine1Txt
CityLONG ISLAND CITYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11101ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHERA JAVAIDPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7183404530PhoneNum
Signature2024-03-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstHERAPersonFirstNm
Person LastJAVAIDPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID A URBAN CPAPreparerPersonNm
PTINP00630018PTIN
Phone7166340700PhoneNum
Preparation2024-03-13PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHERA JAVAIDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 COURT SQUAREAddressLine1Txt
CityLONG ISLAND CITYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11101ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,882,668GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LAW.CUNY.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionSUPPORT THE EDUCATIONAL NEEDS OF CUNY LAW SCHOOLActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,748,104PYContributionsGrantsAmt
CY Contributions Grants$3,633,314CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$147,562PYInvestmentIncomeAmt
CY Investment Income$159,569CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,895,666PYTotalRevenueAmt
CY Total Revenue$3,792,883CYTotalRevenueAmt
PY Grants And Similar Paid$693,626PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$642,594CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$344,231PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$567,183CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$30,448CYTotalFundraisingExpenseAmt
PY Other Expenses$254,181PYOtherExpensesAmt
CY Other Expenses$416,646CYOtherExpensesAmt
PY Total Expenses$1,292,038PYTotalExpensesAmt
CY Total Expenses$1,626,423CYTotalExpensesAmt
PY Revenues Less Expenses$1,603,628PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,166,460CYRevenuesLessExpensesAmt
Total Assets BOY$8,419,435TotalAssetsBOYAmt
Total Assets EOY$10,711,932TotalAssetsEOYAmt
Total Liabilities BOY$128,675TotalLiabilitiesBOYAmt
Total Liabilities EOY$140,196TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,290,760NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,571,736NetAssetsOrFundBalancesEOYAmt
MissionTHE FOUNDATION SUPPORTS THE LAW SCHOOL IN ITS MISSION TO INCREASE ACCESS TO LEGAL EDUCATION TO THOSE FROM GROUPS UNDERREPRESENTED IN THE PROFESSION AND TO PREPARE ITS GRADUATES FOR PUBLIC INTEREST AND PUBLIC SERVICE PRACTICE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$452,844ExpenseAmt
Grant$452,844GrantAmt
DescTHE COST OF A LAW SCHOOL EDUCATION IS A MATTER OF GREAT CONCERN FOR THOSE ATTENDING CUNY LAW. THE MAJORITY OF THOSE ADMITTED ARE IN NEED OF FINANCIAL SUPPORT WITH A STUDENT BODY THAT IS LOW-INCOME, FIRST-GENERATION, NON-TRADITIONAL, AND MORE THAN 50% PEOPLE OF COLOR. WHILE TUITION AND FEES POSITION CUNY LAW AS ONE OF THE MOST AFFORDABLE PROFESSIONAL EDUCATION PROGRAMS IN THE NATION, IT HAS HAD LIMITED FUNDS AND NEEDS TO INCREASE FUNDING AVAILABLE TO AWARD SCHOLARSHIPS, PUBLIC INTEREST SUMMER GRANTS, AND GRANTS TO SUPPORT STUDENTS WHEN THEY ARE STUDYING FOR THE BAR EXAM.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,093,264ExpenseAmt
Grant$189,750GrantAmt
DescWITH A FACULTY OF SOCIAL JUSTICE PRACTITIONERS AND A 3RD RANKED CLINICAL PROGRAM IN THE NATION (US NEWS & WORLD REPORT), GRANTS ARE INVESTED TO ADVANCE: COMMUNITY AND ECONOMIC JUSTICE, HUMAN RIGHTS AND GENDER JUSTICE, AND IMMIGRATION AND NON-CITIZEN RIGHTS. SINCE 2009, CREATING LAW ENFORCEMENT ACCOUNTABILITY & RESPONSIBILITY (CLEAR) HAS OFFERED FREE LEGAL REPRESENTATION AND CONSULTATION, KNOW-YOUR-RIGHTS WORKSHOPS, AND SUPPORT FOR COMMUNITY ORGANIZING FOCUSED ON MUSLIM, ARAB, SOUTH ASIAN, AND OTHER COMMUNITIES IN NEW YORK CITY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,546,108TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARIO CRESCENZOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7183404314PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1CUNY SCHOOL OF LAW 2 COURT SQ RMAddressLine1Txt
CityLONG ISLAND CITYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11101ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DENISE A HOLZKA
CHAIR0.50Yes (X)Yes (X)$0$0$0
MUHAMMAD U FARIDI
VICE-CHAIR0.50Yes (X)Yes (X)$0$0$0
JORGE F GOMEZ
VICE-CHAIR0.50Yes (X)Yes (X)$0$0$0
ANTHONY P GENTILE
TREASURER0.50Yes (X)Yes (X)$0$0$0
SHYKA SCOTLAND
VICE-TREASURER0.50Yes (X)Yes (X)$0$0$0
RANDY YANG
SECRETARY0.50Yes (X)Yes (X)$0$0$0
MARTHA S JONES
ASSISTANT SECRETARY0.50Yes (X)Yes (X)$0$0$0
RICHARD CELESTIN
DIRECTOR0.50Yes (X)$0$0$0
HON JAMES C FRANCIS IV
DIRECTOR0.50Yes (X)$0$0$0
JANE M SOVERN
DIRECTOR0.50Yes (X)$0$0$0
JASON STEVENS
DIRECTOR0.50Yes (X)$0$0$0
LAURA GENTILE
DIRECTOR0.50Yes (X)$0$0$0
SONGE LARON
DIRECTOR0.50Yes (X)$0$0$0
JOEY LIPTON
DIRECTOR0.50Yes (X)$0$0$0
SUDHA SETTY
DIRECTOR0.50Yes (X)$0$0$0
HON REBECCA SEAWRIGHT
DIRECTOR0.50Yes (X)$0$0$0
MERRICK ROSSEIN
DIRECTOR0.50Yes (X)$0$0$0
YADIRA K HERNANDEZ PEREZ
DIRECTOR0.50Yes (X)$0$0$0
STEVEN B ROSENFELD
EX-OFFICIO DIRECTOR0.50Yes (X)$0$0$0
CAROLYN GEISEL
DIRECTOR0.50Yes (X)$0$0$0
TAEJONG KIM
DIRECTOR0.50Yes (X)$0$0$0
MIYOKO BRUNNER
INTERIM EX. DIRECTOR0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (1)CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$320,470GovernmentGrantsAmt
All Other Contributions$3,312,844AllOtherContributionsAmt
Total Contributions$3,633,314TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$111,047TotalRevenueColumnAmt
Exclusion$111,047ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$138,307SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$89,785SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$48,522SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$48,522TotalRevenueColumnAmt
Exclusion$48,522ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,792,883TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$159,569ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$642,594TotalAmt
Program Services$642,594ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$382,844TotalAmt
Program Services$382,844ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$184,339TotalAmt
Program Services$184,339ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$17,860TotalAmt
Management And General$17,860ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$25,200TotalAmt
Management And General$25,200ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$28,860TotalAmt
Fundraising$28,860FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,807TotalAmt
Management And General$6,807ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
PROGRAM EXPENSES$322,845$322,845
REUNION AND ALUMNI EVEN$12,879$12,879
BANK CHARGES$1,588$1,588
BAD DEBT$607$607

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,626,423TotalAmt
Program Services$1,546,108ProgramServicesAmt
Management And General$49,867ManagementAndGeneralAmt
Fundraising$30,448FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,117,556BOYAmt
EOY$292,012EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$848,859BOYAmt
EOY$2,971,125EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,326,428BOYAmt
EOY$2,191,677EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,140BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,788BOYAmt
EOY$4,330EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$185,517LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$185,517LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,119,065BOYAmt
EOY$5,252,788EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$599BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,419,435BOYAmt
EOY$10,711,932EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$111,626BOYAmt
EOY$140,196EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,049BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$128,675BOYAmt
EOY$140,196EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$614,685BOYAmt
EOY$608,684EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,676,075BOYAmt
EOY$9,963,052EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,290,760BOYAmt
EOY$10,571,736EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,419,435BOYAmt
EOY$10,711,932EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,166,460ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$114,516NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
College OrganizationYes (X)CollegeOrganizationInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,990,343CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,595,227CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,436,710CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,748,104CurrentTaxYearMinus1YearAmt
Current Tax Year$3,633,314CurrentTaxYearAmt
Total$11,403,698TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,990,343CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,595,227CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,436,710CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,748,104CurrentTaxYearMinus1YearAmt
Current Tax Year$3,633,314CurrentTaxYearAmt
Total$11,403,698TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$3,653,888SubstantialContributorsTotAmt
Public Support Total170$7,749,810PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$50,063CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$62,049CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$40,967CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$46,597CurrentTaxYearMinus1YearAmt
Current Tax Year$111,047CurrentTaxYearAmt
Total$310,723TotalAmt
FieldValueIRS element (for citing)
Total Support$11,714,421TotalSupportAmt
Gross Receipts Rltd Activities$464,009GrossReceiptsRltdActivitiesAmt
Public Support CY1700.66160PublicSupportCY170Pct
Public Support PY1700.79510PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,479,505BeginningYearBalanceAmt
Contributions$20,100ContributionsAmt
Investment Earnings Or Losses$196,758InvestmentEarningsOrLossesAmt
Grants Or Scholarships$123,988GrantsOrScholarshipsAmt
End Year Balance$3,572,375EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,778,519BeginningYearBalanceAmt
Investment Earnings Or Losses-$168,803InvestmentEarningsOrLossesAmt
Grants Or Scholarships$112,711GrantsOrScholarshipsAmt
Other Expenditures$17,500OtherExpendituresAmt
End Year Balance$3,479,505EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,314,252BeginningYearBalanceAmt
Contributions$21,150ContributionsAmt
Investment Earnings Or Losses$542,723InvestmentEarningsOrLossesAmt
Grants Or Scholarships$99,606GrantsOrScholarshipsAmt
End Year Balance$3,778,519EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,292,027BeginningYearBalanceAmt
Investment Earnings Or Losses$127,868InvestmentEarningsOrLossesAmt
Grants Or Scholarships$105,643GrantsOrScholarshipsAmt
End Year Balance$3,314,252EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,212,572BeginningYearBalanceAmt
Contributions$15,000ContributionsAmt
Investment Earnings Or Losses$162,693InvestmentEarningsOrLossesAmt
Grants Or Scholarships$100,238GrantsOrScholarshipsAmt
End Year Balance$3,290,027EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.82989PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.17011TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$185,517OtherCostOrOtherBasisAmt
Depreciation$185,517DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,472,006TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$114,516NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$564,607DonatedServicesAndUseFcltsAmt
Revenue Not Reported$679,123RevenueNotReportedAmt
Revenue Subtotal$3,792,883RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,792,883TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,191,030TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$564,607DonatedServicesUseFcltsAmt
Expenses Not Reported$564,607ExpensesNotReportedAmt
Expenses Subtotal$1,626,423ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,626,423TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:INTEREST INCOME GENERATED FROM THE ENDOWMENT IS USED PRIMARILY TO SUPPORT CUNY LAW STUDENTS - PRINCIPALLY FOR PUBLIC INTEREST SUMMER GRANTS.
PART X, LINE 2:THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE FOUNDATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE FOUNDATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE FOUNDATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE FOUNDATION ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
FELLOWSHIPS123$433,582
BAR GRANTS54$91,225
BREAKING BARRIER SCHOLARSHIPS26$96,000
EMERGENCY GRANTS19$21,787

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSTUDENTS RECEIVED DIRECT PAYMENTS FOR SORENSEN CENTER FELLOWSHIPS AND PUBLIC INTEREST GRANTS, WHICH ARE INTENDED TO SUPPORT STUDENT'S EXPENSES (RENT, FOOD & OTHER LIVING EXPENSES) WHEN WORKING IN INTERNSHIPS. THE LAW SCHOOL CONFIRMS THAT EACH STUDENT HAS SECURED A PUBLIC INTEREST LEGAL INTERNSHIP PLACEMENT. EACH STUDENT SIGNS AN AFFIRMATION COMMITTING THAT THEY WILL WORK, AND SUBMIT A FINAL NARRATIVE GRANT REPORT. BREAKING BARRIERS SCHOLARSHIPS ARE DISTRIBUTED AS A DIRECT PAYMENT TO THE STUDENT. STUDENTS ALSO RECEIVE DIRECT GRANT PAYMENTS TO SUPPORT BAR STUDY, EMERGENCIES AND FOOD INSECURITY.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, PART VII, SECTION A, LINE 5FormAndLineReferenceDesc
ExplanationTHE FOLLOWING BOARD MEMBERS ARE COMPENSATED BY CUNY SCHOOL OF LAW, AN UNRELATED ORGANIZATION. A PORTION OF THE COMPENSATION EXPENSE IS ALLOCATED TO THE FOUNDATION, AS FOLLOWS: CAROLYN GEISEL $42,254 ELIZABETH DICKINSON $68,963 MIYOKO BRUNNER $99,963ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING, THE FORM 990 IS CIRCULATED TO THE MEMBERS OF THE BOARD OF DIRECTORS AND THE AUDIT AND FINANCE COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS REVISED THE FOUNDATION'S CONFLICT OF INTEREST POLICY IN 2022 TO ENSURE ITS COMPLIANCE WITH NEWLY ENACTED NEW YORK STATE LEGISLATION. THE CONFLICT OF INTEREST POLICY IS CIRCULATED AND REVIEWED WITH THE MEMBERS OF THE BOARD OF DIRECTORS AT THE ANNUAL MEETING AND AT SUBSEQUENT MEETING BY THE AUDIT CHAIR; ALL DIRECTORS BOTH VOTING AND EX-OFFICIO, ARE REQUIRED TO FILL OUT THE CONFLICT OF INTEREST FORM, SETTING FORTH ALL POTENTIAL CONFLICTS THAT THEY OR THEIR RELATED PARTIES OR AFFILIATES MIGHT HAVE. THE AUDIT COMMITTEE, WHICH IS MADE UP OF INDEPENDENT DIRECTORS, IS CHARGED WITH MONITORING AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION C, LINE 19THE FOUNDATION'S CERTIFICATE OF INCORPORATION IS A PUBLIC DOCUMENT, AVAILABLE FROM THE NEW YORK STATE SECRETARY OF STATE. THE BY-LAWS, MINUTES OF BOARD MEETINGS, CONFLICT OF INTEREST POLICY, AND QUARTERLY AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO CUNY SCHOOL OF LAW. THIS FORM 990 IS A PUBLIC DOCUMENT, AND, AS AN ATTACHMENT TO THE FOUNDATION'S ANNUAL FILING OF FORM CHAR 500, IS AVAILABLE FROM THE NEW YORK STATE OFFICE OF THE ATTORNEY GENERAL, CHARITIES REGISTRY.
FORM 990, PART XII, LINE 2C:THE OVERSIGHT & SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.