YALE LAW JOURNAL COMPANY INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: YALE LAW JOURNAL COMPANY INC (EIN 06-6071072)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-06-29
IRS object ID: 202001819349301800
Schema version: 2018v3.1
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
Form 990
Schedule A
Schedule D
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-06-29T11:28:49-05:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	060530830	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SEWARD AND MONDE CPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	296 STATE STREET	AddressLine1Txt
City	NORTH HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	064732165	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	066071072	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE YALE LAW JOURNAL COMPANY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	YALE	BusinessNameControlTxt
Phone	2034321622	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208215 YALE STATION	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065208215	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH CROSBY	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2034321622	PhoneNum
Signature	2020-02-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GAYLE A CARBONE	PreparerPersonNm
PTIN	P01010777	PTIN
Phone	2032489341	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	173.166.62.193	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-02-13	IPDt
IP Tm	07:26:53	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	0EB4CE1ACD44DB279B6C2D9A8476B20948576B96	AtSubmissionCreationDeviceId
At Submission Filing Device Id	A8CE89182B3A3E8DE6F40A539C3EF77146EB7236	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-11-06 18:47:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	WILLIAM BAUDE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208215 YALE STATION	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065208215	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$889,392	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://WWW.YALELAWJOURNAL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1914	FormationYr
Legal Domicile State	CT	LegalDomicileStateCd
Activity Or Mission	TO 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 Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	135	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$644,513	PYProgramServiceRevenueAmt
CY Program Service Revenue	$610,715	CYProgramServiceRevenueAmt
PY Investment Income	$69,190	PYInvestmentIncomeAmt
CY Investment Income	$72,484	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$713,703	PYTotalRevenueAmt
CY Total Revenue	$683,199	CYTotalRevenueAmt
PY Grants And Similar Paid	$169,500	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$169,500	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$425,091	PYOtherExpensesAmt
CY Other Expenses	$535,010	CYOtherExpensesAmt
PY Total Expenses	$594,591	PYTotalExpensesAmt
CY Total Expenses	$704,510	CYTotalExpensesAmt
PY Revenues Less Expenses	$119,112	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$21,311	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,978,977	TotalAssetsBOYAmt
Total Assets EOY	$1,934,056	TotalAssetsEOYAmt
Total Liabilities BOY	$210,842	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$204,367	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,768,135	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,729,689	NetAssetsOrFundBalancesEOYAmt
Mission	TO 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 Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$409,715	ExpenseAmt
Grant	$169,500	GrantAmt
Revenue	$610,715	RevenueAmt
Desc	PUBLICATION 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	$409,715	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOSEPH CROSBY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2034321647	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 208215	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065208215	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
WILLIAM BAUDE
PRESIDENT	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOSEPH CROSBY
TREASURER	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
SANDHYA IYER
SECRETARY	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
NOLA HELLER
DIRECTOR	1.00		Yes (X)		$0	$0	$0
ELA LESHEM
DIRECTOR	3.00		Yes (X)		$0	$0	$0
DANIEL MARKOVITS
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
JOHN MORLEY
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CITATOR INCOME	511130	$290,202	$290,202
LICENSE REVENUE	511120	$285,257	$285,257
SUBSCRIPTION REVENUE	511120	$35,256	$35,256

Field	Value	IRS element (for citing)
Total Program Service Revenue	$610,715	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,794	TotalRevenueColumnAmt
Exclusion	$15,794	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$262,883	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$206,193	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$56,690	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$56,690	TotalRevenueColumnAmt
Exclusion	$56,690	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$683,199	TotalRevenueColumnAmt
Related Or Exempt Func Income	$610,715	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$72,484	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$169,500	TotalAmt
Program Services	$169,500	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$33,218	TotalAmt
Program Services	$19,931	ProgramServicesAmt
Management And General	$13,287	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$94,811	TotalAmt
Management And General	$94,811	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$13,500	TotalAmt
Management And General	$13,500	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$72,835	TotalAmt
Program Services	$3,354	ProgramServicesAmt
Management And General	$69,481	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$20,983	TotalAmt
Program Services	$20,983	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,997	TotalAmt
Program Services	$513	ProgramServicesAmt
Management And General	$5,484	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$26,140	TotalAmt
Program Services	$26,140	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
JOURNAL EVENTS, DINNERS	$132,456	$76,011	$56,445
PRINTING & PUBLICATION	$78,210	$78,210
SYMPOSIUM	$24,518		$24,518
PUBLICATION SHIPPING CO	$15,073	$15,073

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,269	TotalAmt
Management And General	$17,269	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$704,510	TotalAmt
Program Services	$409,715	ProgramServicesAmt
Management And General	$294,795	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$337,302	BOYAmt
EOY	$306,523	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$461,033	BOYAmt
EOY	$421,655	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$43,184	BOYAmt
EOY	$39,362	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$107,976	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$68,762	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$65,354	BOYAmt
EOY	$39,214	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$79,975	BOYAmt
EOY	$81,351	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$992,129	BOYAmt
EOY	$1,045,951	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,978,977	BOYAmt
EOY	$1,934,056	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$204,766	BOYAmt
EOY	$200,886	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$6,076	BOYAmt
EOY	$3,481	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$210,842	BOYAmt
EOY	$204,367	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$776,006	BOYAmt
EOY	$683,738	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$984,633	BOYAmt
EOY	$1,038,455	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,496	BOYAmt
EOY	$7,496	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,768,135	BOYAmt
EOY	$1,729,689	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,978,977	BOYAmt
EOY	$1,934,056	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$21,311	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$17,135	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$718,890	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$768,493	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$657,346	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$644,513	CurrentTaxYearMinus1YearAmt
Current Tax Year	$610,715	CurrentTaxYearAmt
Total	$3,399,957	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$718,890	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$768,493	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$657,346	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$644,513	CurrentTaxYearMinus1YearAmt
Current Tax Year	$610,715	CurrentTaxYearAmt
Total	$3,399,957	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$3,399,957	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,420	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,738	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,059	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,621	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15,794	CurrentTaxYearAmt
Total	$65,632	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,420	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,738	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,059	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,621	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15,794	CurrentTaxYearAmt
Total	$65,632	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$730,310	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$784,231	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$667,405	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$657,134	CurrentTaxYearMinus1YearAmt
Current Tax Year	$626,509	CurrentTaxYearAmt
Total	$3,465,589	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98110	PublicSupportCY509Pct
Public Support PY509	0.97930	PublicSupportPY509Pct
Investment Income CY	0.01890	InvestmentIncomeCYPct
Investment Income PY	0.02070	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

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

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$885,639	BeginningYearBalanceAmt
Investment Earnings Or Losses	$106,490	InvestmentEarningsOrLossesAmt
End Year Balance	$992,129	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$797,401	BeginningYearBalanceAmt
Investment Earnings Or Losses	$88,238	InvestmentEarningsOrLossesAmt
End Year Balance	$885,639	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$774,642	BeginningYearBalanceAmt
Investment Earnings Or Losses	$22,759	InvestmentEarningsOrLossesAmt
End Year Balance	$797,401	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$696,021	BeginningYearBalanceAmt
Investment Earnings Or Losses	$78,621	InvestmentEarningsOrLossesAmt
End Year Balance	$774,642	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.00720	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.99280	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$107,976	OtherCostOrOtherBasisAmt
Depreciation	$68,762	DepreciationAmt
Book Value	$39,214	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$39,214	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	YALE UNIVERSITY ENDOWMENT POOL TRUST	Desc
Book Value	$1,045,951	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$1,045,951	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$666,064	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$17,135	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$17,135	RevenueNotReportedAmt
Revenue Subtotal	$683,199	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$683,199	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$704,510	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$704,510	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$704,510	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

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, 2019, 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 I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	YALE UNIVERSITY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 208239	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065208239	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	060646973	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$169,500	CashGrantAmt
Purpose Of Grant	TO SUPPORT THREE POST-GRADUATE PUBLIC INTEREST FELLOWSHIPS	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	REGARDING THE GIFT TO YALE UNIVERSITY, A WRITTEN NARRATIVE REGARDING THE USE OF THE FUNDS MUST BE PROVIDED ANNUALLY.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8B	COMMITTEES 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 11B	THE 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 12C	THE 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 19	THE 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

Field	Value	IRS element (for citing)
Business Name Line1	THE YALE LAW JOURNAL FUND INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	127 WALL STREET	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	065118918	ZIPCd

Field	Value	IRS element (for citing)
EIN	454471135	EIN
Primary Activities	TO CARRY OUT THE PURPOSE OF THE YALE LAW JOURNAL COMPANY, INC.	PrimaryActivitiesTxt
Legal Domicile State	CT	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	THE YALE LAW JOURNAL COMPANY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd