2022-05-16T08:16:12-05:00 2021-06-30 010523282 Berry Dunn McNeil & Parker LLC PO Box 1100 Portland ME 041041100 990 2020-07-01 237251952 Vermont Law School VERM 8028311000 PO Box 96 South Royalton VT 05068 Lorraine Atwood Vice President of Finance 8028311000 2022-05-03 1 Lorraine Atwood 999009999 Melissa Magoon CPA P01712842 2077752387 2022-05-03 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Lorraine Atwood PO Box 96 South Royalton VT 05068 40368003 0 X www.vermontlaw.edu X 1973 VT Developing a generation of leaders to use the power of law to make a difference. 24 23 436 175 0 0 4817064 7925206 31246425 29718562 473565 1257695 0 0 36537054 38901463 12030141 11849054 0 0 13576645 14715853 36500 12000 725680 8700183 7925946 34343469 34502853 2193585 4398610 48711455 51359031 24962250 22251974 23749205 29107057 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 28185532 11849053 29718562 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. 28185532 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 1 0 0 1 89 0 1 436 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 23 0 0 0 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 Thomas McHenry Past President/Dean 40.00 X X 163448 0 5456 Glenn Berger Chair 5.00 X X 0 0 0 Constance Neary Vice-Chair 5.00 X X 0 0 0 Amy Davenport Secretary 5.00 X X 0 0 0 Scott Cullen Treasurer 5.00 X X 0 0 0 Richard Ayres Trustee 5.00 X 0 0 0 Brian Dunkiel Trustee 5.00 X 0 0 0 Stephen Ball Trustee 5.00 X 0 0 0 Olaseni A Bello Jr Trustee 5.00 X 0 0 0 Caryn Clayman Trustee 5.00 X 0 0 0 Charles E DiLeva Trustee 5.00 X 0 0 0 Janice Forgays Trustee 5.00 X 0 0 0 Sheppard Guryan 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 Marion McCollom Hampton 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 Erika Gerstenberger Student Trustee 5.00 X 0 0 0 Fito Andre Student Trustee 5.00 X 0 0 0 Richard Johnson Alumni Trustee 5.00 X 0 0 0 Karis North Alumni Trustee 5.00 X 0 0 0 Kevin Mendik Past Treasurer 5.00 X X 0 0 0 Jonathan Kaufelt Past Trustee 5.00 X 0 0 0 Jacob B Perkinson Past Trustee 5.00 X 0 0 0 Mary-Beth McCormack Interim President and Dean 40.00 X X 132250 0 14794 Lorraine Atwood Vice President of Finance 40.00 X 129171 0 35328 Melissa Scanlan Professor of Law Visitorship 40.00 X 183450 0 3867 John Miller Jr VP Enrollment Management 40.00 X 165594 0 15705 Jennifer Rushlow Professor/Associate Dean Env Prog 40.00 X 156581 0 1739 Kevin Jones Professor/Director IEE 40.00 X 145039 0 23567 Joseph Brennan Professor/Director of ASP 40.00 X 141952 0 8934 1217485 0 109390 25 0 1 0 Spotless & Tidy Cleaners LLC 15B Harlow Hill Road Randolph VT 05060 Campus Cleaning 203690 Tunbridge Solar 156 Clarksville Road South Royalton VT 05068 Renewable Energy Partner 138772 Dinse PC PO Box 988 Burlington VT 05402 Legal Services 108155 3 6600051 1325155 45354 7925206 Tuition and Fees 611600 29557360 29557360 Miscellaneous Revenue 900099 158056 158056 Auxiliary Enterprises 900099 3146 3146 29718562 1236479 1236479 1487756 1466540 21216 21216 21216 38901463 29718562 0 1257695 315653 315653 11442801 11442801 90600 90600 480446 480446 11657157 9867628 1394259 395270 151664 125305 18730 7629 1513061 1214330 224802 73929 913525 711380 158836 43309 133788 7400 126388 59467 59467 12000 12000 57540 57540 999597 393413 498366 107818 710603 72061 638542 384365 118602 222359 43404 1484416 770768 703413 10235 704644 609899 81837 12908 12558 11361 536 661 60008 57148 2712 148 99226 85884 11524 1818 903506 782022 104933 16551 754304 518406 235898 Other Expenses 1020802 525479 495323 Library Resources 463218 463218 Food Service 44950 44950 Student Activities 32954 2174 30780 34502853 28185532 5591641 725680 X 4685933 4060159 10849899 13648350 2076786 1592713 988421 838762 1242131 916675 779567 1021340 35756576 17060666 19117518 18695910 8970765 10584687 435 435 48711455 51359031 1464081 1571892 2527841 2442183 17398615 17320083 3571713 917816 24962250 22251974 X 11391790 15462515 12357415 13644542 23749205 29107057 48711455 51359031 4398610 959242 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 10848580 85411 2085974 439717 12580248 10873344 90372 369548 484684 10848580 10529760 184574 621770 462760 10873344 9923255 285580 797935 477010 10529760 9424375 994430 494626 924 9923255 0.20241 0.49183 0.30576 0 0 485663 485663 27949542 11072620 16876922 3022994 2463210 559784 4298377 3524836 773541 18695910 Refundable Advances 917816 917816 28360364 959242 959242 27401122 57540 11442801 11500341 38901463 23002512 0 23002512 57540 11442801 11500341 34502853 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 11,442,801. Part XII, Line 4b - Other Adjustments: Institutional Aid & Scholarships 11,442,801. 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 78242 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 1 Program Services Legal Education 12358 0 2 0 0 0 2 90600 0 90600 East Asia and the Pacific Legal Training 17260 Wire Transfer East Asia and the Pacific Legal Training 10618 Wire Transfer East Asia and the Pacific Legal Training 44017 Wire Transfer 3 0 AMT - Monthly Stipend East Asia and the Pacific 1 6347 Wire Transfer GCET Conference Proceeds and Expenses Europe (Including Iceland & Greenland) 1 7358 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) 39786 Assist the Law Schools Center for Agriculture and food Studies with legal research and the creation ofresources around local food policies. Farmer's Market Coalition 1661 West Avenue Miami Beach FL 33139 204993020 501(C)(3) 5477 Assist the law schools center for agricultute and food studies with stakeholder outreach. Mitchell Hamline School of Law 875 Summit Avenue Saint Paul MN 55105 411896367 501(C)(3) 154394 Assist the law shool with legal research and drafting of the report on a national food policy University of Vermont and State Agricultural College 217 Waterman Building 85 South Prospect St Burlington VT 05405 030179440 501(C)(3) 29899 To be part of the cooperative agreement with the DOJ to establish a Center for Restorative Justice at VLS National Farm to SchoolTides Center PMB 104 770 W Byrn Mawr Ave Suite 1300 Chicago IL 60631 943213100 501(C)(3) 15489 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. Northeast Center to Advance Food Safety University of Vermont & State Ag Morris Hall Suite 103 146 Universit Place Burlington VT 05405 030179440 501(C)(3) 70608 To have stakeholders gain clarity related to legal questions about the food safety modernization act Produce Safety Rule 6 0 Scholarships and other student aid 623 0 11332071 FMV The Scholarships and other student aid are credited to the recipients' account Higher Education Emergency Relief Funds 437 110730 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 0 0 0 0 0 0 0 1 0 Melissa Scanlan Professor of Law Visitorship 182977 0 0 0 473 0 3664 0 203 0 187317 0 0 0 John Miller Jr VP Enrollment Management 160381 0 5000 0 213 0 2539 0 13166 0 181299 0 0 0 Thomas McHenry Past President/Dean 154491 0 5000 0 3957 0 4178 0 1278 0 168904 0 0 0 Kevin Jones Professor/Director IEE 141512 0 2500 0 1027 0 2390 0 21177 0 168606 0 0 0 Lorraine Atwood Vice President of Finance 122608 0 5000 0 1563 0 2677 0 32651 0 164499 0 0 0 Jennifer Rushlow Professor/Associate Dean Env Prog 151368 0 5000 0 213 0 1739 0 0 0 158320 0 0 0 Joseph Brennan Professor/Director of ASP 138806 0 3000 0 146 0 2162 0 6772 0 150886 0 0 0 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 7 45354 FMV 0 1 1 Part I, Line 32b: VLS uses Doyle and Loughman Wealth Managmeent 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 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 Organziation 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). VLS Campus Holdings LLC PO Box 96 South Royalton VT 05068 813188365 Real Estate Holding VT 98889 16828802 Vermont Law School Charitable Remainder Unitrusts (2) Trust VT Vermont Law School 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Charitable Remainder Unitrust S 84622 Distribution Received