2023-05-04T07:24:08-05:00 2022-06-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2021-07-01 237251952 Vermont Law School VERM 8028311000 PO Box 96 South Royalton VT 05068 Lorraine Atwood Vice President of Finance 8028311000 2023-05-02 1 Lorraine Atwood 999009999 Melissa Magoon CPA P01712842 2077752387 2023-05-02 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Vermont Law and Graduate School Lorraine Atwood PO Box 96 South Royalton VT 05068 43450479 0 X www.vermontlaw.edu X 1973 VT Developing a generation of leaders to use the power of law to make a difference. 23 22 456 185 0 0 7925206 13204047 29718562 29213721 1257695 310599 0 0 38901463 42728367 11849054 14097494 0 0 14715853 15466771 12000 0 774532 7925946 8439489 34502853 38003754 4398610 4724613 51359031 54465727 22251974 22437227 29107057 32028500 X We are committed to developing a generation of leaders who use the power of the law to make a difference in our communities and the world. Vermont Law School's mission statement is: "To educate students in a diverse community that fosters personal growth and that enables them to attain outstanding professional skills and high ethical values with which to serve as lawyers and environmental and other professionals in an increasingly technological and interdependent global society." Our motto is "law for the community and the world." 0 0 31417252 14097493 29213721 Vermont Law School provides the best legal and environmental education, with an emphasis on public service. The Environmental Law Center at VLS houses the largest graduate environmental law program in the country, offering Master's and LLM programs on campus, online, and in hybrid formats, and is consistently ranked among the nation's best by U.S. News and World Report. Vermont Law School has the premier program in Restorative Justice and houses the National Center on Restorative Justice. The school offers experiential opportunities through its Environmental and Natural Resources Law Clinic, South Royalton Legal Clinic, Food and Agriculture Clinic, Center for Agriculture and Food Systems, Energy Clinic, Institute for Energy and the Environment, Environmental Tax Policy Institute, U.S.-Asia Partnerships for Environmental Law, Semester-in-Practice, and JD and Master's Externship Programs. In Fall of 2021, 629 full and part-time (both residential and online) students were enrolled in JD and other advanced degree programs. Vermont Law School awarded 298 JD, Master's and LLM degrees in 2021. 31417252 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 1148 0 1 456 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 22 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X Lorraine Atwood 8028311209 PO Box 96 South Royalton VT 05068 Mary-Beth McCormack Interim President and Dean 40.00 X X 175398 0 15108 Glenn Berger Chair 5.00 X X 0 0 0 Constance Neary Vice-Chair 5.00 X X 0 0 0 Scott Cullen Treasurer 5.00 X X 0 0 0 Sheppard Guryan Secretary 5.00 X X 0 0 0 Stephen Ball Trustee 5.00 X 0 0 0 James Brien Student Trustee 5.00 X 0 0 0 Caryn Clayman Trustee 5.00 X 0 0 0 Amy Davenport Trustee 5.00 X 0 0 0 Charles E DiLeva Trustee 5.00 X 0 0 0 Brian Dunkiel Trustee 5.00 X 0 0 0 Chase Ford Student Trustee 5.00 X 0 0 0 Janice Forgays Trustee 5.00 X 0 0 0 Marion McCollom Hampton Trustee 5.00 X 0 0 0 Richard Johnson Alumni Trustee 5.00 X 0 0 0 Olaseni A Bello Jr Trustee 5.00 X 0 0 0 J Patrick Kennedy Alumni Trustee 5.00 X 0 0 0 JB Kittredge Trustee 5.00 X 0 0 0 Catherine MacKenzie Trustee 5.00 X 0 0 0 Elizabeth Miller Trustee 5.00 X 0 0 0 Jessica L Olson Trustee 5.00 X 0 0 0 Jill Pfenning Trustee 5.00 X 0 0 0 Mark Sciarrotta Trustee 5.00 X 0 0 0 Fito Andre Past Student Trustee 5.00 X 0 0 0 Richard Ayres Past Trustee 5.00 X 0 0 0 Erika Gerstengerger Past Student Trustee 5.00 X 0 0 0 Karis North Past Alumni Trustee 5.00 X 0 0 0 Lorraine Atwood Vice President Finance 40.00 X 134350 0 23472 Joseph C Brennan Vice Dean for Students 40.00 X 152620 0 5219 Brooke F Herndon Past VP Office Alumni Relations & Development 40.00 X 167387 0 18538 Gregory Allen Johnson Professor of Law, Director of Legal Writing Progra 40.00 X 157000 0 12489 John D Miller Jr VP Enrollment Management 40.00 X 149414 0 14705 Jennifer K Rushlow Interim Dean of Graduate School 40.00 X 168228 0 10319 1104397 0 99850 27 0 1 0 Spotless & Tidy Cleaners LLC 15B Harlow Hill Road Randolph VT 05060 Campus Cleaning Service 197200 Tunbridge Solar 156 Clarksville Road South Royalton VT 05068 Renewable Energy Partner 152418 Arxcient LLC 2220 W Mission Ln APT 1188 Phoenix AZ 85021 Salesforce Consulting 133600 Dinse PC PO Box 988 Burlington VT 05402 Legal Services 119957 Community Counselling Service Co LLC 527 Madison Avenue 5th Floor New York NY 10022 Fundraising Training 105000 5 4686919 8517128 28350 13204047 Tuition and Fees 611600 28950837 28950837 Miscellaneous Revenue 900099 177383 177383 Auxiliary Enterprises 900099 85501 85501 29213721 297902 297902 734809 722112 12697 12697 12697 42728367 29213721 0 310599 550500 550500 13483134 13483134 63860 63860 348327 348327 12329177 10212744 1674993 441440 236239 182245 43225 10769 1614665 1275386 263916 75363 938363 723893 171694 42776 114258 114258 144204 144204 57406 57406 59563 59563 1226781 707188 467607 51986 607773 74789 532984 405074 162075 216143 26856 1189203 935157 239513 14533 876571 758708 101805 16058 171246 154897 12130 4219 212545 144587 12442 55516 403566 349306 46866 7394 890479 770746 103420 16313 282796 722 282074 Other Expenses 951105 366068 573728 11309 Library Resources 420642 420642 Student Activities 214653 80605 134048 Food Service 211624 211624 38003754 31417252 5811970 774532 X 4060159 4078593 13648350 15740685 1592713 4882720 838762 597005 916675 925565 1021340 1133237 35732463 17565136 18695910 18167327 10584687 8940160 435 435 51359031 54465727 1571892 996634 2442183 2632434 17320083 18034070 917816 774089 22251974 22437227 X 15462515 13488173 13644542 18540327 29107057 32028500 51359031 54465727 X 4724613 -1492749 -310421 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 12580248 299831 -1297903 418673 11163503 10848580 85411 2085974 439717 12580248 10873344 90372 369548 484684 10848580 10529760 184574 621770 462760 10873344 9923255 285580 797935 477010 10529760 0.22412 0.58137 0.19451 0 0 485663 485663 28121493 11703290 16418203 3074888 2523162 551726 4050419 3338684 711735 18167327 Refundable Advances 774089 774089 27886892 -1492749 -1492749 29379641 59563 13289163 13348726 42728367 24655028 0 24655028 59563 13289163 13348726 38003754 Part III, Line 1a: The collection, which consists of library books, periodicals and related material, was acquired through purchases and contributions since the Law School's inception and is not recognized as an asset on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as decreases in temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected in the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. Part III, Line 4: The collection consists of library books, periodicals and related material used by the students and faculty for scholarly research. Part V, Line 4: The school's 2021 endowment consists of approximately 70 individual funds established for general support, scholarship, loan repayment assistance, and other purposes. Part XI, Line 4b - Other Adjustments: Institutional Aid & Scholarships 13,289,163. Part XII, Line 4b - Other Adjustments: Institutional Aid & Scholarships 13,289,163. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The School's non-discrimination policy is published on the website and in brochures and advertising materials. Schedule E, Part I, Line 6 The Law School receives financial assistance from the Department of Education to offset the tuition costs for students. The funding that the Law School receives is in the form of Federal Work Study and Federal Family Education Loan. 0 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 1 Program Services Legal Education 22414 Europe (Including Iceland & Greenland) 0 3 Program Services Legal Education 41446 0 4 0 0 0 4 63860 0 63860 East Asia and the Pacific Legal Training 11538 Wire Transfer 0 1 0 Summer Faculty Payment Europe 1 5500 Wire Transfer Course Development Europe 1 30000 Wire Transfer Manual Design and Translation Europe 1 5946 Wire Transfer 0 0 0 0 0 0 Part I, Line 2: The Director of the program works closely with the recipient of the funds to coordinate activities/training essential for program effectiveness that will be paid for by a grant. The recipient submits receipts to substantiate the grant related purpose and amount of every expense paid to the recipient. Under the supervision of the Director the request for funds is compiled and translated if necessary. The Director approves the final submission with accompanying receipts which is then submitted to the business office. The business office performs additional review and codes the receipts to the proper accounts. The funds are then forwarded to the recipient. All payments of $10,000 or greater require two authorized signors before the funds are released. The Program Administrator confirms receipt of the funds with the recipient. Part III Accounting Method: 1 University of Connecticut 436 Whitney Road Ext 1133 Storrs CT 06269 060772160 501(C)(3) 40176 0 Assist the Law Schools Center for Agriculture and food Studies with legal research and the creation ofresources around local food policies. Mitchell Hamline School of Law 875 Summit Avenue Saint Paul MN 55105 411896367 501(C)(3) 92989 0 Assist the law shool with legal research and drafting of the report on a national food policy. National Farm to SchoolTides Center PMB 104 770 W Byrn Mawr Ave Suite 1300 Chicago IL 60631 943213100 501(C)(3) 16511 0 Produce two updated reports of farm to school legislation covering 50 states that will be disseminated widely to policy makers and farm to school advocates. University of Vermont 217 Waterman Building Burlington VT 05405 066811191 501(C)(3) 254326 0 To be part of the cooperative agreement with DOJ to establish a Center for Restorative Justice at VLS. To lead a network of engaged researchers and foster innovation to further the impact of restorative justice education and practice. To have stakeholders gain clarity related to legal questions about the food safety modernization act: Produce Safety Rule. University of San Diego 5998 Alcala Park San Diego CA 92110 952544535 501(C)(3) 146498 0 To be part of the cooperative agreement with DOJ to establish a Center for Restorative Justice at VLS. To collaborate to manage the National Center on Restorative Justice. 5 0 Scholarships and other student aid 636 13289163 FMV The Scholarships and other student aid are credited to the recipients' account Higher Education Emergency Relief Funds 396 193971 Part I, Line 2: The Business office reviews the recipient's Form 990 and Uniform Guidance audit report if available. The Director of the program at VLS works closely with the recipient of the funds that will be paid by the grant to coordinate activities/training essential for program effectiveness. The recipient submits invoices to VLS which are reviewed and approved by the Program Director to substantiate the grant related purpose. The invoice is then forwarded to the business office for review and coding to the proper accounts. All payments of $10,000 or greater require two authorized signors before the funds are released. The funds are then forwarded to the recipient and VLS Program Administrator confirms receipt of funds. 1 X X X 1 0 0 0 0 0 0 1 0 Mary-Beth McCormack Interim President and Dean 169992 0 5000 0 406 0 3400 0 11708 0 190506 0 0 0 Brooke F Herndon Past VP Office Alumni Relations & De 98278 0 5000 0 64109 0 2065 0 16473 0 185925 0 0 0 Jennifer K Rushlow Interim Dean of Graduate School 162942 0 5000 0 286 0 2250 0 8069 0 178547 0 0 0 Gregory Allen Johnson Professor of Law, Director of Legal 155554 0 0 0 1446 0 2233 0 10256 0 169489 0 0 0 John D Miller Jr VP Enrollment Management 136609 0 10000 0 2805 0 2498 0 12207 0 164119 0 0 0 Joseph C Brennan Vice Dean for Students 149831 0 2500 0 289 0 2233 0 2986 0 157839 0 0 0 Lorraine Atwood Vice President Finance 120149 0 10000 0 4201 0 2547 0 20925 0 157822 0 0 0 Part I, Line 4a Brooke F. Herndon, Past VP Office Alumni Relations & Development, received a severace payment of $52,885 in the calendar year 2021. Part I, Line 7 Bonuses are given for exceptional performance. Sometimes they are set out at the beginning of the year in a reconfirmation letter which describes the criteria for achieving the bonus as well as the potential amount. They may also be given during the year or at annual performance review time. In either situation, consideration is given to budget limitations, the person's position, title and compensation, historical trends and market best practices. X 6 28350 Median Value of Stock 0 0 1 1 Part I, Line 32b: VLS uses Doyle and Loughman Wealth Management Group of Wells Fargo Advisors for stock donations. All stock donations are sent to Wells Fargo. They notify VLS of stock donations and then VLS orders liquidation. Form 990, Part VI, Section A, line 4 VLS registered new business name: doing business as Vermont Law and Graduate School. Form 990, Part VI, Section B, line 11b The 990, excluding certain Schedule B Contributors, is first reviewed by the audit committee. After review by the audit committee, copies of the final return, excluding certain Schedule B Contributors, will be submitted electronically to the full Board prior to the filing date. Form 990, Part VI, Section B, line 12c The Organization's Executive Assistant to the President and Dean is responsible for accumulating all disclosures and furnishing them to the Board Chair. Form 990, Part VI, Section B, line 15 The President and Dean has a contract which sets an initial salary. Salaries for employees are informed by an internal job-content evaluation that establishes the relative worth and pay structure of the position as compared to other positions at the institution. The Director of Human Resources may from time-to-time use the services of third-party or commercial surveys. Form 990, Part VI, Section C, line 19 The Organization makes its Governing Documents, Conflict of Interest Policy, and Financial Statements available to the public upon request. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Vermont Law School PO Box 96, South Royalton, VT 05068 EIN 23-7251952 Vermont Law School is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, Line 8 The consolidated financial statements for 2021 have been restated to reflect previously unrecorded accrued interest as of June 30, 2021 on the USDA loans discovered in 2022. The effect of the restatement included a prior period adjustment to net assets of $310,421. VLS Campus Holdings LLC PO Box 96 South Royalton VT 05068 813188365 Real Estate Holding VT 384483 17508231 Vermont Law School Charitable Remainder Unitrust (1) Trust VT Vermont Law School T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0