BROOKLYN LAW SCHOOL: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BROOKLYN LAW SCHOOL (EIN 23-7227990)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-14
- IRS object ID
- 202011979349300006
- Schema version
- 2018v3.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-14T23:32:31-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 TIMES SQUARE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | 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 | 237227990 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROOKLYN LAW SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BROO | BusinessNameControlTxt |
| Phone | 7186252200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 JORALEMON STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 112013700 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK C HAMPTON | PersonNm |
| Person Title | EVP FOR ADMIN. & FIN. AND CBO | PersonTitleTxt |
| Phone | 7186252200 | PhoneNum |
| Signature | 2020-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LYNNE JOHNSON | PreparerPersonNm |
| PTIN | P00757336 | PTIN |
| Phone | 2123721000 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 68.199.170.159 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-14 | IPDt |
| IP Tm | 16:42:05 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 5986EA02A50E5C1C2A76B2DCE64E771EF2BE8307 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARYELLEN FULLERTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 JORALEMON STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 112013700 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $214,274,146 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BROOKLAW.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1901 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O FOR COMPLETE NARRATIVE | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 813 | TotalEmployeeCnt |
| Total Volunteers | 1820 | TotalVolunteersCnt |
| Total Gross UBI | -$170,328 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$170,328 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,444,330 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,052,231 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $49,142,625 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $49,970,695 | CYProgramServiceRevenueAmt |
| PY Investment Income | $20,467,595 | PYInvestmentIncomeAmt |
| CY Investment Income | $15,851,585 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,721,229 | PYOtherRevenueAmt |
| CY Other Revenue | $4,105,837 | CYOtherRevenueAmt |
| PY Total Revenue | $76,775,779 | PYTotalRevenueAmt |
| CY Total Revenue | $73,980,348 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $26,066,174 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $26,988,636 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $36,558,553 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $34,688,532 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,725,206 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,069,890 | PYOtherExpensesAmt |
| CY Other Expenses | $19,123,264 | CYOtherExpensesAmt |
| PY Total Expenses | $80,694,617 | PYTotalExpensesAmt |
| CY Total Expenses | $80,800,432 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,918,838 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$6,820,084 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $350,595,424 | TotalAssetsBOYAmt |
| Total Assets EOY | $334,787,738 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $76,471,144 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $74,630,047 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $274,124,280 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $260,157,691 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O FOR COMPLETE NARRATIVE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $64,748,535 | ExpenseAmt |
| Grant | $26,988,636 | GrantAmt |
| Revenue | $50,330,310 | RevenueAmt |
| Desc | THE EDUCATION OF STUDENTS IN PREPARATION FOR THE LEGAL PROFESSION. IN THE FALL OF ACADEMIC YEAR 2018/2019, ENROLLMENT WAS APPROXIMATELY 1,032. | Desc |
| Total Program Service Expenses | $64,748,535 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 215 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 813 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | 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 | Yes (1) | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | MARK C HAMPTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7187800650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 JORALEMON STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| STUART SUBOTNICK ESQ | |||||||||
| CHAIRPERSON OF THE BOARD OF TRUSTEES | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| FRANCIS J AQUILA ESQ | |||||||||
| VICE CHAIRPERSON OF THE BOARD OF TRUSTEES | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| DAVID M BARSE ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DENNIS J BLOCK ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| FREDERICK COHEN ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| FREDERICK CURRY ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFFREY J FEIL ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARTIN A FISCHER ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFFREY D FORCHELLI ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DEBRA HUMPHREYS ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROBERT M KAUFMAN ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| HON CLAIRE R KELLY | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| EILEEN T NUGENT ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOHN P OSWALD ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| HON RAMON E REYES JR | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEVEN G SCHEINFELD ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LAWRENCE SUCHAROW ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEVEN L ZELKOWITZ ESQ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ANNA ASHBUROV ESQ | |||||||||
| GRADUATE TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| AN DUONG ESQ | |||||||||
| GRADUATE TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARYELLEN FULLERTON | |||||||||
| INTERIM DEAN AND PROFESSOR OF LAW | 40.00 | Yes (X) | $321,511 | $0 | $65,230 | ||||
| LINDA S HARVEY | |||||||||
| COO AND CHIEF OF STAFF | 40.00 | Yes (X) | $280,176 | $0 | $59,414 | ||||
| LAURIE H NEWITZ | |||||||||
| TREASURER & CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $305,892 | $0 | $66,428 | ||||
| STEPHANIE VULLO ESQ | |||||||||
| SECRETARY, COMPLIANCE OFFICER & GENERAL COUNSEL | 40.00 | Yes (X) | $201,957 | $0 | $24,948 | ||||
| CHRISTINA MULLIGAN | |||||||||
| VICE DEAN AND PROFESSOR OF LAW | 40.00 | Yes (X) | $161,793 | $0 | $29,224 | ||||
| STEVEN DEAN VICE DEAN OF | |||||||||
| ACADEMIC AFFAIRS (UNTIL DEC. 2018) | 40.00 | Yes (X) | $280,891 | $0 | $36,028 | ||||
| JENNIFER LANG | |||||||||
| DEAN OF STUDENTS | 40.00 | Yes (X) | $111,947 | $0 | $40,373 | ||||
| STACY CAPLOW | |||||||||
| ASSOC. DEAN FOR PROF. LEGAL EDUCATION | 40.00 | Yes (X) | $269,626 | $0 | $62,588 | ||||
| SEAN P MORIARTY | |||||||||
| CHIEF ADVANCEMENT OFFICER | 40.00 | $216,872 | $0 | $39,638 | Yes (X) | ||||
| EULAS G BOYD JR | |||||||||
| DEAN OF ADMISSIONS | 40.00 | $211,938 | $0 | $57,690 | Yes (X) | ||||
| AARON TWERSKI | |||||||||
| PROFESSOR OF LAW | 40.00 | $379,705 | $0 | $61,775 | Yes (X) | ||||
| MICHAEL GERBER | |||||||||
| PROFESSOR OF LAW | 40.00 | $297,012 | $0 | $62,877 | Yes (X) | ||||
| ANITA BERNSTEIN | |||||||||
| PROFESSOR OF LAW | 40.00 | $285,691 | $0 | $47,544 | Yes (X) | ||||
| WILLIAM ARAIZA | |||||||||
| PROFESSOR OF LAW | 40.00 | $279,988 | $0 | $70,442 | Yes (X) | ||||
| JOEL M GORA | |||||||||
| PROFESSOR OF LAW | 40.00 | $277,620 | $0 | $64,557 | Yes (X) | ||||
| NICHOLAS W ALLARD ESQ | |||||||||
| FORMER DEAN AND PROFESSOR OF LAW | 40.00 | $562,497 | $0 | $84,096 | Yes (X) | ||||
| DANA BRAKMAN-REISER | |||||||||
| FORMER VICE DEAN STUDENT AFFAIRS | 40.00 | $233,049 | $0 | $41,357 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $4,678,165 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $914,209 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 77 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DNP BUILDERS LLC | |||||
| 133 W 25TH STREET SUITE 6E | NEW YORK | NY | 10001 | GENERAL CONTRACTOR | $2,413,432 |
| JPMORGAN CHASE | |||||
| 270 PARK AVENUE | NEW YORK | NY | 10017 | INVESTMENT BROKER | $886,942 |
| TRIANGLE SERVICES | |||||
| 20 WEST 55TH STREET 3 FLR | NEW YORK | NY | 10019 | CLEANING SERVICES | $823,451 |
| STERLING AFFAIR | |||||
| 100 COMMERCE ROAD | CARLSTADT | NJ | 07072 | FOOD/CATERING | $584,293 |
| NEW YORK INSULATION | |||||
| 58-48 59TH STREET | MASPETH | NY | 11378 | CONTRACTOR | $330,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $6,125 | GovernmentGrantsAmt |
| All Other Contributions | $4,046,106 | AllOtherContributionsAmt |
| Noncash Contributions | $56,831 | NoncashContributionsAmt |
| Total Contributions | $4,052,231 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611310 | $49,901,372 | $49,901,372 |
| FINANCIAL AID PROGRAMS | 611310 | $69,323 | $69,323 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $49,970,695 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,202,958 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$170,328 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,373,286 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,457,515 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,711,293 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,746,222 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,746,222 | TotalRevenueColumnAmt |
| Exclusion | $3,746,222 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $147,231,132 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $135,582,505 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,648,627 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,648,627 | TotalRevenueColumnAmt |
| Exclusion | $11,648,627 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SETTLEMENTS/OTHER REFUNDS | 900099 | $196,332 | $196,332 |
| ALUMNI PROGRAMS | 900099 | $84,095 | $84,095 |
| PUBLICATION/COURSE MATERIALS | 900099 | $49,936 | $49,936 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,252 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,252 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $359,615 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,980,348 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,330,310 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$170,328 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,768,135 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,988,636 | TotalAmt |
| Program Services | $26,988,636 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,982,524 | TotalAmt |
| Program Services | $1,162,514 | ProgramServicesAmt |
| Management And General | $1,265,900 | ManagementAndGeneralAmt |
| Fundraising | $554,110 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,306,475 | TotalAmt |
| Program Services | $19,693,964 | ProgramServicesAmt |
| Management And General | $2,558,891 | ManagementAndGeneralAmt |
| Fundraising | $1,053,620 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,843,542 | TotalAmt |
| Program Services | $1,557,793 | ProgramServicesAmt |
| Management And General | $202,408 | ManagementAndGeneralAmt |
| Fundraising | $83,341 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,685,412 | TotalAmt |
| Program Services | $3,959,172 | ProgramServicesAmt |
| Management And General | $514,426 | ManagementAndGeneralAmt |
| Fundraising | $211,814 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,870,579 | TotalAmt |
| Program Services | $1,580,639 | ProgramServicesAmt |
| Management And General | $205,376 | ManagementAndGeneralAmt |
| Fundraising | $84,564 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,591 | TotalAmt |
| Program Services | $29,473 | ProgramServicesAmt |
| Management And General | $152,118 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,375 | TotalAmt |
| Management And General | $142,375 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,544 | TotalAmt |
| Management And General | $356,544 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $814,492 | TotalAmt |
| Program Services | $185,729 | ProgramServicesAmt |
| Management And General | $597,105 | ManagementAndGeneralAmt |
| Fundraising | $31,658 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,228 | TotalAmt |
| Program Services | $154,935 | ProgramServicesAmt |
| Management And General | $24,755 | ManagementAndGeneralAmt |
| Fundraising | $26,538 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $528,256 | TotalAmt |
| Program Services | $240,446 | ProgramServicesAmt |
| Management And General | $157,352 | ManagementAndGeneralAmt |
| Fundraising | $130,458 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,178,658 | TotalAmt |
| Program Services | $643,917 | ProgramServicesAmt |
| Management And General | $452,631 | ManagementAndGeneralAmt |
| Fundraising | $82,110 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,733,688 | TotalAmt |
| Program Services | $130,675 | ProgramServicesAmt |
| Management And General | $4,603,013 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,769 | TotalAmt |
| Program Services | $255,008 | ProgramServicesAmt |
| Management And General | $13,382 | ManagementAndGeneralAmt |
| Fundraising | $20,379 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $949,022 | TotalAmt |
| Program Services | $725,922 | ProgramServicesAmt |
| Management And General | $66,312 | ManagementAndGeneralAmt |
| Fundraising | $156,788 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,487,326 | TotalAmt |
| Program Services | $2,776,866 | ProgramServicesAmt |
| Management And General | $597,485 | ManagementAndGeneralAmt |
| Fundraising | $112,975 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,760,557 | TotalAmt |
| Program Services | $2,994,433 | ProgramServicesAmt |
| Management And General | $644,298 | ManagementAndGeneralAmt |
| Fundraising | $121,826 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $357,612 | TotalAmt |
| Program Services | $37,638 | ProgramServicesAmt |
| Management And General | $319,974 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| LIBRARY ACQUISTIONS/AUD | $836,659 | $834,609 | $820 | $1,230 |
| SUBCRIPTIONS/PUBLICATIO | $201,484 | $190,650 | $3,973 | $6,861 |
| LOAN/DATA PROCESSING/SB | $151,311 | $24,000 | $127,311 | |
| MEMBERSHIPS | $143,436 | $55,154 | $87,517 | $765 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $805,256 | TotalAmt |
| Program Services | $526,362 | ProgramServicesAmt |
| Management And General | $232,725 | ManagementAndGeneralAmt |
| Fundraising | $46,169 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,800,432 | TotalAmt |
| Program Services | $64,748,535 | ProgramServicesAmt |
| Management And General | $13,326,691 | ManagementAndGeneralAmt |
| Fundraising | $2,725,206 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,600 | BOYAmt |
| EOY | $1,600 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,498,217 | BOYAmt |
| EOY | $9,258,246 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,738,284 | BOYAmt |
| EOY | $2,580,428 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $597,165 | BOYAmt |
| EOY | $750,097 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $803,741 | BOYAmt |
| EOY | $827,558 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $164,981,542 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $65,457,074 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,728,953 | BOYAmt |
| EOY | $99,524,468 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,897,560 | BOYAmt |
| EOY | $161,117,120 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,065,970 | BOYAmt |
| EOY | $57,336,339 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,263,934 | BOYAmt |
| EOY | $3,391,882 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $350,595,424 | BOYAmt |
| EOY | $334,787,738 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,339,300 | BOYAmt |
| EOY | $10,233,823 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $845,860 | BOYAmt |
| EOY | $1,330,213 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,215,307 | BOYAmt |
| EOY | $37,788,301 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,000,000 | BOYAmt |
| EOY | $18,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,070,677 | BOYAmt |
| EOY | $7,277,710 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,471,144 | BOYAmt |
| EOY | $74,630,047 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,631,391 | BOYAmt |
| EOY | $216,351,759 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,012,552 | BOYAmt |
| EOY | $22,612,320 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,480,337 | BOYAmt |
| EOY | $21,193,612 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,124,280 | BOYAmt |
| EOY | $260,157,691 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $350,595,424 | BOYAmt |
| EOY | $334,787,738 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$6,820,084 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$7,500,201 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $11,000 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $342,696 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $0 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $0 | TotalLobbyingExpendituresAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | BROOKLYN LAW SCHOOL IS A MEMBER OF A FEW ASSOCIATIONS. THESE ASSOCIATIONS MAY ENGAGE IN LOBBYING ACTIVITIES. THEREFORE, A PORTION OF THE MEMBERSHIP DUES MAY BE ATTRIBUTABLE TO LOBBYING ACTIVITIES AND AS SUCH NO DETERMINATIVE AMOUNT IS LISTED IN THE SCHEDULE. | ExplanationTxt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $88,230 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $237,372,819 | BeginningYearBalanceAmt |
| Contributions | $1,100,376 | ContributionsAmt |
| Investment Earnings Or Losses | $7,994,841 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $19,898,533 | OtherExpendituresAmt |
| End Year Balance | $226,569,503 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $233,423,409 | BeginningYearBalanceAmt |
| Contributions | $10,101,541 | ContributionsAmt |
| Investment Earnings Or Losses | $15,063,755 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $21,215,886 | OtherExpendituresAmt |
| End Year Balance | $237,372,819 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $151,264,671 | BeginningYearBalanceAmt |
| Contributions | $81,841,198 | ContributionsAmt |
| Investment Earnings Or Losses | $22,621,362 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $22,303,822 | OtherExpendituresAmt |
| End Year Balance | $233,423,409 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $129,836,298 | BeginningYearBalanceAmt |
| Contributions | $33,122,435 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,193,251 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $10,500,811 | OtherExpendituresAmt |
| End Year Balance | $151,264,671 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $133,265,987 | BeginningYearBalanceAmt |
| Contributions | $2,965,645 | ContributionsAmt |
| Investment Earnings Or Losses | $2,644,453 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,039,787 | OtherExpendituresAmt |
| End Year Balance | $129,836,298 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.82670 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.08610 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.08720 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,128,551 | OtherCostOrOtherBasisAmt |
| Book Value | $7,128,551 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $147,246,767 | OtherCostOrOtherBasisAmt |
| Depreciation | $61,735,762 | DepreciationAmt |
| Book Value | $85,511,005 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,892,342 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,167,837 | DepreciationAmt |
| Book Value | $4,724,505 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,625,652 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,553,475 | DepreciationAmt |
| Book Value | $2,072,177 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $88,230 | OtherCostOrOtherBasisAmt |
| Book Value | $88,230 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $99,524,468 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $57,336,339 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $57,336,339 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $42,248 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| INTEREST PAYABLE | $160,035 |
| ACCRUED POST-RETIREMENT BENEFITS PAYABLE | $7,075,427 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,277,710 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $44,647,358 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$7,500,201 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $11,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$26,555,082 | OtherRevenueAmt |
| Revenue Not Reported | -$34,044,283 | RevenueNotReportedAmt |
| Revenue Subtotal | $78,691,641 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$4,711,293 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$4,711,293 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $73,980,348 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $58,613,947 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,711,293 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,711,293 | ExpensesNotReportedAmt |
| Expenses Subtotal | $53,902,654 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $26,897,778 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $26,897,778 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $80,800,432 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE COLLECTION OF ART ARE DONATIONS REPRESENTING VARIOUS ASPECTS OF THE PRACTICE OF LAW. |
| PART V, LINE 4: | THE LAW SCHOOL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE LAW SCHOOL MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S) OR PURPOSE AS WELL AS BOARD-DESIGNATED FUNDS. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE OVERRIDING OBJECTIVE IS TO MAINTAIN PURCHASING POWER. NET OF SPENDING, THE OBJECTIVE IS TO GROW THE AGGREGATE PORTFOLIO VALUE AT THE RATE OF INFLATION OVER THE LAW SCHOOL'S INVESTMENT HORIZON. |
| PART X, LINE 2: | THE LAW SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THE LAW SCHOOL IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME. THE LAW SCHOOL FILES TAX AND INFORMATION RETURNS WITH THE INTERNAL REVENUE SERVICE AND WITH NEW YORK STATE. TAX YEARS SUBSEQUENT TO 2016 REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE LAW SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE LAW SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. AT JUNE 30, 2019, THE LAW SCHOOL HAS NO UNRECOGNIZED TAX BENEFITS AND HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO TAXES DURING EITHER OF THE YEARS ENDED JUNE 30, 2019 AND 2018. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIP EXPENSE - NET IN TUITION & FEES -26,541,234. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 330,813. OTHER BENEFIT COSTS 11,883. CUSTODIAL FEES - NET IN INVESTMENT INCOME -356,544. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B -4,711,293. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B 4,711,293. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP EXPENSE - NET IN TUITION & FEES 26,541,234. CUSTODIAL FEES - NET IN INVESTMENT INCOME 356,544. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE POLICY IS PUBLISHED ON THE BROOKLYN LAW SCHOOL WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | FINANCIAL AID FROM GOVERNMENT AGENCIES: 1) FEDERAL WORK STUDY PROGRAM 2) FEDERAL DIRECT LOAN PROGRAM |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | INTERNATIONAL STUDY ABROAD | SpecificServicesProvidedTxt |
| Region Total Expenditures | $69,928 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $69,928 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $69,928 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (5 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Cash GrantCashGrantAmt |
|---|---|---|---|---|---|
| SCHOLARSHIPS | 994 | $26,541,234 | BOOK | DIRECT OFFSET OF TUITION | |
| FELLOWSHIPS | 170 | $607,948 | |||
| LOAN FORGIVENESS | 75 | $268,456 | |||
| PRIZES AND AWARDS | 98 | $1,017 | FMV | PLAQUES AND MEDALS | $40,850 |
| FWS MATCH - OUTSIDE MATCH | 273 | $156,223 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | SCHOLARSHIPS ARE AWARDED TO STUDENTS ATTENDING BROOKLYN LAW SCHOOL AND ARE A DIRECT OFFSET OF TUITION. FELLOWSHIPS ARE AWARDED TO STUDENTS UNDER STRICT SELECTION CRITERIA. LOAN FORGIVENESS ARE PAID DIRECTLY TO THE LENDER OR REQUIRES PROOF OF DEBT REDUCTION FROM THE STUDENT. |
| PART III: | THE TOTAL GRANTS REPORTED IN PART III DOES NOT TIE TO THE TOTAL OF $26,988,636 AS REPORTED ON FORM 990, PART IX, LINE 2. THIS IS DUE TO AN ACCRUAL REVERSAL ADJUSTMENT ON LOAN FORGIVENESS PROGRAM THAT IS BEING NETTED WITH THE TOTAL GRANT EXPENSE OF $26,988,636 REPORTED ON FORM 990, PART IX, LINE 2. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (17 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARYELLEN FULLERTON | ||||||||||||||
| INTERIM DEAN AND PROFESSOR OF LAW | $306,965 | $0 | $0 | $0 | $14,546 | $0 | $27,500 | $0 | $37,730 | $0 | $386,741 | $0 | $0 | $0 |
| LINDA S HARVEY | ||||||||||||||
| COO AND CHIEF OF STAFF | $274,632 | $0 | $0 | $0 | $5,544 | $0 | $27,500 | $0 | $31,914 | $0 | $339,590 | $0 | $0 | $0 |
| LAURIE H NEWITZ | ||||||||||||||
| TREASURER & CHIEF FINANCIAL OFFICER | $300,348 | $0 | $0 | $0 | $5,544 | $0 | $27,500 | $0 | $38,928 | $0 | $372,320 | $0 | $0 | $0 |
| STEPHANIE VULLO ESQ | ||||||||||||||
| SECRETARY, COMPLIANCE OFFICER & GENE | $199,062 | $0 | $0 | $0 | $2,895 | $0 | $20,364 | $0 | $4,584 | $0 | $226,905 | $0 | $0 | $0 |
| CHRISTINA MULLIGAN | ||||||||||||||
| VICE DEAN AND PROFESSOR OF LAW | $138,284 | $0 | $0 | $0 | $23,509 | $0 | $14,168 | $0 | $15,056 | $0 | $191,017 | $0 | $0 | $0 |
| STEVEN DEAN VICE DEAN OF | ||||||||||||||
| ACADEMIC AFFAIRS (UNTIL DEC. 2018) | $260,262 | $0 | $0 | $0 | $20,629 | $0 | $26,088 | $0 | $9,940 | $0 | $316,919 | $0 | $0 | $0 |
| JENNIFER LANG | ||||||||||||||
| DEAN OF STUDENTS | $110,844 | $0 | $0 | $0 | $1,103 | $0 | $12,502 | $0 | $27,871 | $0 | $152,320 | $0 | $0 | $0 |
| STACY CAPLOW | ||||||||||||||
| ASSOC. DEAN FOR PROF. LEGAL EDUCATIO | $254,064 | $0 | $0 | $0 | $15,562 | $0 | $26,564 | $0 | $36,024 | $0 | $332,214 | $0 | $0 | $0 |
| SEAN P MORIARTY | ||||||||||||||
| CHIEF ADVANCEMENT OFFICER | $215,199 | $0 | $0 | $0 | $1,673 | $0 | $21,960 | $0 | $17,678 | $0 | $256,510 | $0 | $0 | $0 |
| EULAS G BOYD JR | ||||||||||||||
| DEAN OF ADMISSIONS | $210,844 | $0 | $0 | $0 | $1,094 | $0 | $22,000 | $0 | $35,690 | $0 | $269,628 | $0 | $0 | $0 |
| AARON TWERSKI | ||||||||||||||
| PROFESSOR OF LAW | $314,030 | $0 | $0 | $0 | $65,675 | $0 | $27,500 | $0 | $34,275 | $0 | $441,480 | $0 | $0 | $0 |
| MICHAEL GERBER | ||||||||||||||
| PROFESSOR OF LAW | $247,792 | $0 | $0 | $0 | $49,220 | $0 | $25,952 | $0 | $36,925 | $0 | $359,889 | $0 | $0 | $0 |
| ANITA BERNSTEIN | ||||||||||||||
| PROFESSOR OF LAW | $270,380 | $0 | $0 | $0 | $15,311 | $0 | $27,500 | $0 | $20,044 | $0 | $333,235 | $0 | $0 | $0 |
| WILLIAM ARAIZA | ||||||||||||||
| PROFESSOR OF LAW | $247,540 | $0 | $0 | $0 | $32,448 | $0 | $26,617 | $0 | $43,825 | $0 | $350,430 | $0 | $0 | $0 |
| JOEL M GORA | ||||||||||||||
| PROFESSOR OF LAW | $264,198 | $0 | $0 | $0 | $13,422 | $0 | $27,500 | $0 | $37,057 | $0 | $342,177 | $0 | $0 | $0 |
| NICHOLAS W ALLARD ESQ | ||||||||||||||
| FORMER DEAN AND PROFESSOR OF LAW | $291,667 | $0 | $0 | $0 | $270,830 | $0 | $27,500 | $0 | $56,596 | $0 | $646,593 | $0 | $0 | $0 |
| DANA BRAKMAN-REISER | ||||||||||||||
| FORMER VICE DEAN STUDENT AFFAIRS | $210,615 | $0 | $0 | $0 | $22,434 | $0 | $21,434 | $0 | $19,923 | $0 | $274,406 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | TRAVEL FOR COMPANIONS: A. REIMBURSEMENT OF TRAVEL EXPENSES FOR A COMPANION WHICH OCCURS OCCASIONALLY IS PAID ONLY IF THE TRAVEL EXPENSE QUALIFIES AS A NONTAXABLE WORKING CONDITION FRINGE BENEFIT. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE/ PERSONAL SERVICES: B. AS A CONDITION OF EMPLOYMENT, THE PRESIDENT/DEAN IS REQUIRED TO HAVE A HOME ON THE LAW SCHOOL'S CAMPUS WHICH IS FURNISHED, MAINTAINED AND CLEANED, AT THE LAW SCHOOL'S EXPENSE. |
| PART I, LINE 4A | NICHOLAS ALLARD, FORMER DEAN AND PROFESSOR OF LAW, RECEIVED $208,333 IN SEVERANCE PAYMENTS. THIS AMOUNT HAS BEEN PROPERLY REPORTED ON HIS 2018 FORM W-2 AND REPORTED ON FORM 990, PART VII, COLUMN D, AND ALSO IN SCHEDULE J, PART II, COLUMN B(III). DURING THE FISCAL YEAR 2019, LAURIE NEWITZ, CHIEF FINANCIAL OFFICER, RECEIVED A SEVERANCE PAYMENT OF $120,000 WHICH IS NOT REPORTED ON FORM 990, PART VII AND SCHEDULE J, PART II AS THESE TWO SECTIONS ARE BASED ON CALENDAR YEAR 2018. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| DORMITORY AUTHORITY OF THE STATE OF NEW YORK | ||||||||
| A | 146000293 | 649905MZ6 | 2009-07-22 | $22,195,460 | REFUND PORTION OF BONDS ISSUED ON 08/20/2003 | Yes (1) | 0 | 0 |
| DORMITORY AUTHORITY OF THE STATE OF NEW YORK | ||||||||
| B | 146000293 | 649905R63 | 2012-07-25 | $53,833,478 | REFUND PORTION OF BONDS ISSUED ON 08/20/2003 | Yes (1) | 0 | 0 |
| DORMITORY AUTHORITY OF THE STATE OF NEW YORK | ||||||||
| C | 146000293 | 64990GMJ8 | 2019-05-23 | $20,529,559 | REFUND BONDS ISSUED 07/22/2009 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $22,340,000 | $22,280,774 | $442,227 | $261,093 | $19,309,228 | $2,268,226 | 2006 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| B | $37,350,000 | $53,916,629 | $785,705 | $75,000 | $53,055,924 | 2006 | 0 | Yes (1) | Yes (1) | Yes (1) | $9,225,000 | |
| C | $20,529,594 | $211,747 | $66,405 | $20,094,430 | $157,012 | 2006 | Yes (1) | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00440 | 0.00000 | 0.00440 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00440 | 0.00000 | 0.00440 | 0 | 0 | Yes (1) |
| C | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.00440 | 0.00000 | 0.00440 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | Yes (1) |
| C | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: DORMITORY AUTHORITY OF THE STATE OF NEW YORK DATE THE REBATE COMPUTATION WAS PERFORMED: 07/22/2014 ISSUER NAME: DORMITORY AUTHORITY OF THE STATE OF NEW YORK DATE THE REBATE COMPUTATION WAS PERFORMED: 07/25/2017 |
| SCHEDULE K, PART II, LINE 3 (ALL COLUMNS): | THE DIFFERENCE WITH THE AMOUNT LISTED IN PART I, COLUMN (E) FOR THE BONDS ISSUED ON 07/22/09 (THE "2009 BONDS") IS ATTRIBUTABLE TO INVESTMENT EARNINGS FROM PROCEEDS ON DEPOSIT IN THE DEBT SERVICE RESERVE FUND. THE DIFFERENCE WITH THE AMOUNT LISTED IN PART I, COLUMN (E) FOR BONDS ISSUED ON 07/25/12 (THE "2012 BONDS") IS ATTRIBUTABLE TO INVESTMENT EARNINGS FROM PROCEEDS ON DEPOSIT IN AN ESCROW FUND WHICH REFUNDED A PORTION OF A PRIOR ISSUE OF BONDS (THE "2003 BONDS") ON 07/01/13. THE DIFFERENCE WITH THE AMOUNT LISTED IN PART I, COLUMN (E) FOR THE BONDS ISSUED 05/23/19 (THE "2019 BONDS") IS ATTRIBUTABLE ON INVESTMENT EARNINGS ON PROCEEDS ON DEPOSIT IN THE CONSTRUCTION FUND FOR ISSUANCE COSTS. |
| SCHEDULE K, PART II, LINE 11 (ALL COLUMNS): | AMOUNTS LISTED INCLUDE PROCEEDS SPENT TO REFUND PRIOR ISSUE OF BONDS. FOR THE 2009 BONDS, AMOUNTS INCLUDE DSRF EARNINGS USED TO PAY DEBT SERVICE. |
| SCHEDULE K, PART II, LINE 12 (COLUMNS A AND C): | AMOUNTS LISTED IN COLUMN A REPRESENT PROCEEDS FORMERLY IN THE DEBT SERVICE RESERVE FUND AND NOW IN THE REFUNDING ESCROW FOR THE 2009 BONDS. AMOUNTS LISTED IN COLUMN C REPRESENT AMOUNTS EXPECTED TO BE USED FOR ISSUANCE COSTS THAT HAVE NOT YET BEEN PAID AS THE DATE OF THIS RETURN. |
| SCHEDULE K, PART III, LINE 4 (ALL COLUMNS): | THE 2003 BONDS WERE A MULTIPURPOSE ISSUE CONSISTING OF A NEW MONEY PORTION AND A REFUNDING PORTION. THE 2003 BONDS WERE ALLOCABLE TO EACH SEPARATE PURPOSE ON THE BASIS OF A PRO-RATA ALLOCATION. THE 2019 BONDS REFUNDED THE 2009 BONDS AND THE 2009 AND 2012 BONDS BOTH REFUNDED A PRO-RATA PORTION OF THE 2003 BONDS AND, AS A RESULT, THE PRIVATE BUSINESS USE FOR ALL OF THESE ISSUES IS EQUAL. |
| SCHEDULE K, PART III, LINE 5 (ALL COLUMNS): | THE TAXPAYER PERIODICALLY LEASES OUT A PORTION OF THE PROJECT FINANCED WITH PROCEEDS FROM THE 2009 BONDS AND THE 2012 BONDS TO OUTSIDE USERS. A SMALL PORTION OF SUCH USE MAY BE IN A TRADE OR BUSINESS THAT IS UNRELATED TO THE TAXPAYER'S EXEMPT PURPOSE. THE AGGREGATE AMOUNT OF SUCH USE WOULD NOT BE IN EXCESS OF 1/10 OF 1 PERCENT OF THE PROJECTS FINANCED WITH PROCEEDS OF THE 2009 BONDS, THE 2012 BONDS, OR THE 2019 BONDS. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 17 | ContributionCnt |
| Noncash Contributions Rpt F990 | $56,831 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE NUMBER REPRESENTED ABOVE IS BASED ON THE UNIQUE NUMBER OF GIFT TRANSACTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1: | THE FUNDAMENTAL MISSION OF BROOKLYN LAW SCHOOL IS TO PROVIDE ITS STUDENTS WITH THE KNOWLEDGE, SKILLS, AND ETHICAL VALUES NEEDED FOR A CAREER IN THE LAW. |
| FORM 990, PART I, LINE 6: | NUMBER OF VOLUNTEERS: ESTIMATED AMOUNT BASED ON TWO YEAR AVERAGE. |
| FORM 990, PART III, LINE 1: | THE FUNDAMENTAL MISSION OF BROOKLYN LAW SCHOOL IS TO PROVIDE ITS STUDENTS WITH THE KNOWLEDGE, SKILLS, AND ETHICAL VALUES NEEDED FOR A CAREER IN THE LAW. A WELL-ROUNDED LEGAL EDUCATION EXPOSES STUDENTS TO THEORY AND LEGAL DOCTRINE, AND GIVES THEM THE PRACTICAL SKILLS THAT WILL BE EXPECTED OF THEM AS LAWYERS. IN ORDER TO ACHIEVE ITS MISSION, THE LAW SCHOOL HAS CREATED, AND IS CONTINUING TO CREATE, A COMMUNITY OF OUTSTANDING LEGAL SCHOLARS AND TEACHERS AND STUDENTS WHO ARE AMONG THE BEST AND THE BRIGHTEST. BROOKLYN LAW SCHOOL IS DEDICATED TO CONTRIBUTING TO THE ADVANCEMENT OF OUR UNDERSTANDING OF LAW, LEGAL INSTITUTIONS, AND SOCIETY AT LARGE. BROOKLYN LAW SCHOOL'S FACULTY PRODUCES AN IMPRESSIVE BODY OF WORK, INCLUDING CASEBOOKS, TREATISES, AND ARTICLES IN DISTINGUISHED LAW JOURNALS. THE FACULTY'S STATURE HAS GREATLY ENHANCED THE LAW SCHOOL'S REPUTATION THROUGHOUT THE UNITED STATES AND ABROAD. BROOKLYN LAW SCHOOL BOASTS MORE THAN A CENTURY OF EXPERIENCE IN TRAINING STUDENTS TO ENGAGE IN THE PRACTICE OF LAW. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE FORM 990 SHALL BE DISTRIBUTED BY THE CHIEF FINANCIAL OFFICER TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO BEING SUBMITTED TO THE IRS. THE DRAFT FORM 990 SHALL BE DISTRIBUTED EARLY ENOUGH TO PROVIDE EACH AUDIT COMMITTEE MEMBER WITH A REASONABLE AMOUNT OF TIME FOR REVIEW AND SUBMISSION OF QUESTIONS OR COMMENTS PRIOR TO THE FILING DEADLINE. THE FINAL FORM 990 SHALL BE DISTRIBUTED TO EACH BOARD MEMBER PRIOR TO BEING FILED WITH THE IRS. THE DRAFT AND FINAL FORM 990 MAY BE DISTRIBUTED IN PERSON, BY REGULAR MAIL, E-MAIL, OR FAX. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY AND PROCEDURES ARE DESIGNED TO ENSURE THAT WHENEVER A MATTER IS DISCUSSED OR A DECISION IS MADE BY THE LAW SCHOOL'S GOVERNING BOARD OR COMMITTEE, BOARD AND COMMITTEE MEMBERS FIRST ARE MADE AWARE OF THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE POLICY ALSO REQUIRES THE LAW SCHOOL TO GATHER INFORMATION ABOUT SUCH CONFLICTS. THIS IS DONE BY REQUIRING EACH BOARD MEMBER, OFFICE, AND KEY EMPLOYEE AND ANY OTHER PERSON WHO REGULARY ATTENDS THE LAW SCHOOL BOARD AND COMMITTEE MEETING TO COMPLETE AND FILE A CONFLICT OF INTEREST DISCLOSURE STATEMENT BEFORE SERVING ON THE LAW SCHOOL BOARD OR ANY COMMITTEE. THE DISCLOSURE STATEMENT REQUIRES EACH BOARD MEMBER, OFFICER, OR KEY EMPLOYEE TO DISCLOSE ANY BUSINESS OR PERSONAL INTERESTS, DIRECT OR INDIRECT, WHAT THE PERSON MAY HAVE IN ANY ENTITY THAT DOES BUSINESS WITH THE LAW SCHOOL. THE POLICY AND THE DISCLOSURE STATEMENT CONTAIN THE INFORMATION AND DEFINITIONS EACH PERSON WILL NEED TO PROPERLY COMPLETE HIS OR HER PERSONAL DISCLOURE STATEMENT. THE PROCEDURES ARE PERFORMED ANNUALLY. EACH TRUSTEE, OFFICER, KEY EMPLOYEE, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH A PERSON - A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY AND PROCEDURES, B. HAD READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, D. UNDERSTANDS THAT THE LAW SCHOOL IS A TAX-EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN IT'S FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMPENSATION POLICY IS INTENDED TO COMPLY WITH IRS FORM 990 REPORTING AND APPLIES TO THE "COMPENSATION" OF BROOKLYN LAW SCHOOL'S "KEY EMPLOYEES AND "OFFICERS". (A) REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES: THE COMPENSATION OF ANY KEY EMPLOYEE OR OFFICER THAT FULFILLS THE CRITERIA DEFINED IN THIS POLICY SHALL BE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE, PROVIDED THAT ANY PERSONS WITH CONFLICTS OF INTEREST SHALL NOT BE INVOLVED IN THE REVIEW AND APPROVAL OF THE COMPENSATION ARRANGEMENT. (1) APPLICABLE CONFLICT OF INTEREST POLICY PROVISIONS. PURSUANT TO BROOKLYN LAW SCHOOL'S CONFLICT OF INTEREST POLICY AND PROCEDURES, THE FOLLOWING RESTRICTIONS APPLY WITH RESPECT TO THE INDIVIDUALS WHO MAY REVIEW AND APPROVE EXECUTIVE COMPENSATION ARRANGEMENTS: A) A VOTING MEMBER OF THE BOARD OF TRUSTEES WHO RECEIVES COMPENSATION FOR SERVICES FROM BROOKLYN LAW SCHOOL, WHETHER DIRECTLY OR INDIRECTLY, AND ANY OTHER TRUSTEE WHO IS THAT VOTING MEMBER'S "IMMEDIATE FAMILY MEMBER," IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION, OR THE COMPENSATION OF ANY OTHER MEMBER OF THE "INDEPENDENT EVALUATION COMMITTEE, OR ANY TRANSACTION WITH A BUSINESS IN WHICH EITHER THE MEMBER OR ANY OTHER MEMBER OF THE INDEPENDENT EVALUATION COMMITTEE HOLDS A "FINANCIAL INTEREST." B) A VOTING MEMBER OF ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION FROM THE ORGANIZATION FOR SERVICES, WHETHER DIRECTLY OR INDIRECTLY, IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO HIS/HER COMPENSATION OR THE COMPENSATION OF ANY MORE SENIOR STAFF EXECUTIVE OF BROOKLYN LAW SCHOOL. (B) USE OF DATA FOR COMPARABLE COMPENSATION: PRIOR TO APPROVING THE COMPENSATION OF ANY KEY EMPLOYEE OR OFFICER, THE COMPENSATION COMMITTEE SHALL REVIEW AND EVALUATE HIS OR HER COMPENSATION USING DATA FOR COMPARING COMPENSATION OF SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED EDUCATIONAL INSTITUTIONS. (C) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING: THE COMPENSATION COMMITTEE SHALL CONTEMPORANEOUSLY DOCUMENT AND MAINTAIN RECORDS OF ITS DELIBERATIONS AND DECISIONS REGARDING SUCH COMPENSATION ARRANGEMENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE LAW SCHOOL MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART VII, SECTION A: | THE ORGANIZATION, IN A FULL TRANSPARENCY POSTURE TO REPORTING, IS REPORTING ALL BENEFITS IN FULL IN PART VII, COLUMN F AND NOT APPLYING THE $10,000 PER ITEM EXCEPTION FOR CERTAIN BENEFITS. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 330,813. OTHER BENEFIT COSTS 11,883. |