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YALE LAW JOURNAL COMPANY INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
YALE LAW JOURNAL COMPANY INC (EIN 06-6071072)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-03
IRS object ID
202301239349302475
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-03T15:05:03-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN060530830PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SEWARD AND MONDE CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1296 STATE STREETAddressLine1Txt
CityNORTH HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP064732165ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN066071072EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL COMPANY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYALEBusinessNameControlTxt
Phone2034321622PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208215 YALE STATIONAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSEPH CROSBYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2034321622PhoneNum
Signature2023-04-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOSEPHPersonFirstNm
Person LastCROSBYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGAYLE A CARBONEPreparerPersonNm
PTINP01010777PTIN
Phone2032489341PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM BAUDEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208215 YALE STATIONAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,208,570GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://WWW.YALELAWJOURNAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1914FormationYr
Legal Domicile StateCTLegalDomicileStateCd
Activity Or MissionTO 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 Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers134TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,061,490PYProgramServiceRevenueAmt
CY Program Service Revenue$873,238CYProgramServiceRevenueAmt
PY Investment Income$136,123PYInvestmentIncomeAmt
CY Investment Income$110,971CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,197,613PYTotalRevenueAmt
CY Total Revenue$984,209CYTotalRevenueAmt
PY Grants And Similar Paid$31,100PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$519,259PYOtherExpensesAmt
CY Other Expenses$594,853CYOtherExpensesAmt
PY Total Expenses$550,359PYTotalExpensesAmt
CY Total Expenses$594,853CYTotalExpensesAmt
PY Revenues Less Expenses$647,254PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$389,356CYRevenuesLessExpensesAmt
Total Assets BOY$2,799,858TotalAssetsBOYAmt
Total Assets EOY$3,047,559TotalAssetsEOYAmt
Total Liabilities BOY$107,783TotalLiabilitiesBOYAmt
Total Liabilities EOY$68,198TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,692,075NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,979,361NetAssetsOrFundBalancesEOYAmt
MissionTO 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$323,128ExpenseAmt
Revenue$873,238RevenueAmt
DescPUBLICATION 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
Total Program Service Expenses$323,128TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
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 Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
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 EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOSEPH CROSBYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2034321647PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 208215AddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WILLIAM BAUDE
PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
JOSEPH CROSBY
TREASURER1.001.00Yes (X)Yes (X)$0$0$0
JOHN MORELY
SECRETARY1.001.00Yes (X)Yes (X)$0$0$0
NOLA HELLER
DIRECTOR1.001.00Yes (X)$0$0$0
MILO HUDSON
DIRECTOR4.00Yes (X)$0$0$0
SANDHYA IYER
DIRECTOR1.001.00Yes (X)$0$0$0
DANIEL MARKOVITS
DIRECTOR1.001.00Yes (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 Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CITATOR INCOME511130$539,114$539,114
LICENSE REVENUE511120$307,946$307,946
SUBSCRIPTION REVENUE511120$26,178$26,178
FieldValueIRS element (for citing)
Total Program Service Revenue$873,238TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,092TotalRevenueColumnAmt
Exclusion$11,092ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$324,240SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$224,361SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$99,879SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$99,879TotalRevenueColumnAmt
Exclusion$99,879ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$984,209TotalRevenueColumnAmt
Related Or Exempt Func Income$873,238RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$110,971ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$33,088TotalAmt
Program Services$19,853ProgramServicesAmt
Management And General$13,235ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$72,302TotalAmt
Management And General$72,302ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,300TotalAmt
Management And General$15,300ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$94,231TotalAmt
Program Services$2,937ProgramServicesAmt
Management And General$91,294ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$52,673TotalAmt
Program Services$52,673ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$112TotalAmt
Management And General$112ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$31,117TotalAmt
Program Services$31,117ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
JOURNAL EVENTS, DINNERS$139,467$91,859$47,608
PRINTING & PUBLICATION$103,961$103,961
PUBLICATION SHIPPING CO$20,728$20,728
STUDENT INTERNS$14,371$14,371

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,503TotalAmt
Management And General$17,503ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$594,853TotalAmt
Program Services$323,128ProgramServicesAmt
Management And General$271,725ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$181,028BOYAmt
EOY$627,722EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$888,687BOYAmt
EOY$708,049EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$19,069BOYAmt
EOY$23,079EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$201,326LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$154,648LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$77,795BOYAmt
EOY$46,678EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$81,968BOYAmt
EOY$81,905EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,551,311BOYAmt
EOY$1,560,126EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,799,858BOYAmt
EOY$3,047,559EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$103,050BOYAmt
EOY$65,584EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$4,733BOYAmt
EOY$2,614EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$107,783BOYAmt
EOY$68,198EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,140,764BOYAmt
EOY$1,419,235EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,551,311BOYAmt
EOY$1,560,126EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,692,075BOYAmt
EOY$2,979,361EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,799,858BOYAmt
EOY$3,047,559EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$389,356ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$102,070NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$644,513CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$610,715CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$613,501CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,061,490CurrentTaxYearMinus1YearAmt
Current Tax Year$873,238CurrentTaxYearAmt
Total$3,803,457TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$644,513CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$610,715CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$613,501CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,061,490CurrentTaxYearMinus1YearAmt
Current Tax Year$873,238CurrentTaxYearAmt
Total$3,803,457TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,803,457PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,621CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,794CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,806CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,955CurrentTaxYearMinus1YearAmt
Current Tax Year$11,092CurrentTaxYearAmt
Total$59,268TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,621CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,794CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,806CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,955CurrentTaxYearMinus1YearAmt
Current Tax Year$11,092CurrentTaxYearAmt
Total$59,268TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$657,134CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$626,509CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$628,307CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,066,445CurrentTaxYearMinus1YearAmt
Current Tax Year$884,330CurrentTaxYearAmt
Total$3,862,725TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98470PublicSupportCY509Pct
Public Support PY5090.98400PublicSupportPY509Pct
Investment Income CY0.01530InvestmentIncomeCYPct
Investment Income PY0.01600InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

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

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$885,639BeginningYearBalanceAmt
Investment Earnings Or Losses$106,490InvestmentEarningsOrLossesAmt
End Year Balance$992,129EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00480BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.99520PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$201,326OtherCostOrOtherBasisAmt
Depreciation$154,648DepreciationAmt
Book Value$46,678BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$46,678TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescYALE UNIVERSITY ENDOWMENT POOL TRUSTDesc
Book Value$1,560,126BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,560,126TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$882,139TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$102,070NetUnrealizedGainsInvstAmt
Revenue Not Reported-$102,070RevenueNotReportedAmt
Revenue Subtotal$984,209RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$984,209TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$594,853TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$594,853ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$594,853TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2022, 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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BCOMMITTEES 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 11BTHE PRESIDENT OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 WITH THE TREASURER OR ASSISTANT TREASURER, AND IT IS FILED UPON APPROVAL OF THE PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL FUND INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1127 WALL STREETAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065118918ZIPCd
FieldValueIRS element (for citing)
EIN454471135EIN
Primary ActivitiesTO CARRY OUT THE PURPOSE OF THE YALE LAW JOURNAL COMPANY, INC.PrimaryActivitiesTxt
Legal Domicile StateCTLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL COMPANY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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