THE CITY UNIVERSITY OF NEW YORK SCHOOL OF LAW FOUNDATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE CITY UNIVERSITY OF NEW YORK SCHOOL OF LAW FOUNDATION INC (EIN 11-3235349)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-29
IRS object ID
202541199349300229
Schema version
2023v6.0
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)
Return2025-04-29T09:17:04-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

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 Begin2023-07-01TaxPeriodBeginDt

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 TitleFOUNDATION EXECUTIVE DIRECTORPersonTitleTxt
Phone7183404530PhoneNum
Signature2025-04-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID A URBAN CPAPreparerPersonNm
PTINP00630018PTIN
Phone7166340700PhoneNum
Preparation2025-04-10PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$2,852,617GrossReceiptsAmt
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 Body18VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,633,314PYContributionsGrantsAmt
CY Contributions Grants$2,452,202CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$159,569PYInvestmentIncomeAmt
CY Investment Income$264,309CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,792,883PYTotalRevenueAmt
CY Total Revenue$2,716,511CYTotalRevenueAmt
PY Grants And Similar Paid$642,594PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$589,244CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$567,183PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,016,574CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$43,975CYTotalFundraisingExpenseAmt
PY Other Expenses$416,646PYOtherExpensesAmt
CY Other Expenses$502,930CYOtherExpensesAmt
PY Total Expenses$1,626,423PYTotalExpensesAmt
CY Total Expenses$2,108,748CYTotalExpensesAmt
PY Revenues Less Expenses$2,166,460PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$607,763CYRevenuesLessExpensesAmt
Total Assets BOY$10,711,932TotalAssetsBOYAmt
Total Assets EOY$11,803,671TotalAssetsEOYAmt
Total Liabilities BOY$140,196TotalLiabilitiesBOYAmt
Total Liabilities EOY$429,118TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,571,736NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,374,553NetAssetsOrFundBalancesEOYAmt
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$478,744ExpenseAmt
Grant$478,744GrantAmt
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$1,545,547ExpenseAmt
Grant$110,500GrantAmt
DescWITH A FACULTY OF SOCIAL JUSTICE PRACTITIONERS AND A 2ND 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$2,024,291TotalProgramServiceExpensesAmt
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 Document16IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee15EmployeeCnt
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 Members18GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
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 (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JORGE F GOMEZ
CHAIR0.50Yes (X)Yes (X)$0$0$0
MUHAMMAD U FARIDI
VICE-CHAIR0.50Yes (X)Yes (X)$0$0$0
DENISE A HOLZKA
TREASURER0.50Yes (X)Yes (X)$0$0$0
SHYKA SCOTLAND
ASSISTANT 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
HON JAMES C FRANCIS IV
DIRECTOR0.50Yes (X)$0$0$0
CAROLYN GEISEL
DIRECTOR (EX-OFFICIO)0.50Yes (X)$0$0$0
ANTHONY P GENTILE
DIRECTOR0.50Yes (X)$0$0$0
LAURA GENTILE
DIRECTOR0.50Yes (X)$0$0$0
JOEY LIPTON
DIRECTOR0.50Yes (X)$0$0$0
STEVEN B ROSENFELD
DIRECTOR (EMERITUS)0.50Yes (X)$0$0$0
SUDHA SETTY
DIRECTOR (EX-OFFICIO)0.50Yes (X)$0$0$0
JASON STEVENS
DIRECTOR0.50Yes (X)$0$0$0
HON REBECCA SEAWRIGHT
DIRECTOR0.50Yes (X)$0$0$0
MERRICK ROSSEIN
FACULTY DIRECTOR0.50Yes (X)$0$0$0
MIYOKO BRUNNER EX-OFFICIO
INTERIM EX. DIRECTOR (TO DEC 2023)0.50Yes (X)$0$0$0
HERA JAVAID EX-OFFICIO
EXECUTIVE DIRECTOR (BEG FEB 2024)0.50Yes (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$212,470GovernmentGrantsAmt
All Other Contributions$2,239,732AllOtherContributionsAmt
Total Contributions$2,452,202TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$224,450TotalRevenueColumnAmt
Exclusion$224,450ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$175,965SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$136,106SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$39,859SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,859TotalRevenueColumnAmt
Exclusion$39,859ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,716,511TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$264,309ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$589,244TotalAmt
Program Services$589,244ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$679,103TotalAmt
Program Services$679,103ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$285,520TotalAmt
Program Services$285,520ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$51,951TotalAmt
Program Services$51,951ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,000TotalAmt
Management And General$6,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$25,975TotalAmt
Management And General$25,975ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$42,773TotalAmt
Fundraising$42,773FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,507TotalAmt
Management And General$8,507ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
PROGRAM EXPENSES$418,473$418,473
BANK CHARGES$1,202$1,202

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,108,748TotalAmt
Program Services$2,024,291ProgramServicesAmt
Management And General$40,482ManagementAndGeneralAmt
Fundraising$43,975FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$292,012BOYAmt
EOY$577,728EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,971,125BOYAmt
EOY$3,071,601EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,191,677BOYAmt
EOY$2,662,782EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,330BOYAmt
EOY$5,851EOYAmt
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$5,252,788BOYAmt
EOY$5,485,709EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,711,932BOYAmt
EOY$11,803,671EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$140,196BOYAmt
EOY$429,118EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$140,196BOYAmt
EOY$429,118EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$608,684BOYAmt
EOY$708,308EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,963,052BOYAmt
EOY$10,666,245EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,571,736BOYAmt
EOY$11,374,553EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,711,932BOYAmt
EOY$11,803,671EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$607,763ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$195,054NetUnrlzdGainsLossesInvstAmt
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$1,595,227CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,436,710CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,748,104CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,633,314CurrentTaxYearMinus1YearAmt
Current Tax Year$2,452,202CurrentTaxYearAmt
Total$11,865,557TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,595,227CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,436,710CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,748,104CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,633,314CurrentTaxYearMinus1YearAmt
Current Tax Year$2,452,202CurrentTaxYearAmt
Total$11,865,557TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$3,777,215SubstantialContributorsTotAmt
Public Support Total170$8,088,342PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$62,049CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$40,967CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,597CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$111,047CurrentTaxYearMinus1YearAmt
Current Tax Year$224,450CurrentTaxYearAmt
Total$485,110TotalAmt
FieldValueIRS element (for citing)
Total Support$12,350,667TotalSupportAmt
Gross Receipts Rltd Activities$314,602GrossReceiptsRltdActivitiesAmt
Public Support CY1700.65490PublicSupportCY170Pct
Public Support PY1700.66160PublicSupportPY170Pct
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$3,572,375BeginningYearBalanceAmt
Contributions$104,075ContributionsAmt
Investment Earnings Or Losses$250,092InvestmentEarningsOrLossesAmt
Grants Or Scholarships$161,086GrantsOrScholarshipsAmt
End Year Balance$3,765,456EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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 Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

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
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.81500PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.18500TermEndowmentBalanceEOYPct
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$3,363,710TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$195,054NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$452,145DonatedServicesAndUseFcltsAmt
Revenue Not Reported$647,199RevenueNotReportedAmt
Revenue Subtotal$2,716,511RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,716,511TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,560,893TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$452,145DonatedServicesUseFcltsAmt
Expenses Not Reported$452,145ExpensesNotReportedAmt
Expenses Subtotal$2,108,748ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,108,748TotalExpensesPerForm990Amt

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
FELLOWSHIPS91$331,502
BAR GRANTS31$100,000
BREAKING BARRIER SCHOLARSHIPS38$146,000
EMERGENCY GRANTS10$11,742

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSTUDENTS RECEIVED DIRECT PAYMENTS FOR 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 $2,200 MIYOKO BRUNNER $66,681ExplanationTxt

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.

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