LEGACY LAW SCHOOL CORPORATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- LEGACY LAW SCHOOL CORPORATION (EIN 36-2371220)
- Tax period
- 2017-09-01 to 2018-08-31
- Filed
- 2019-07-15
- IRS object ID
- 201941969349301084
- Schema version
- 2017v2.3
- 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 I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-07-15T15:15:52-05:00 | ReturnTs |
| Tax Period End | 2018-08-31 | 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 | 1 S Wacker Drive Ste 800 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362371220 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The John Marshall Law School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 3124272737 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 South Plymouth Court | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606043969 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Marlo Atchison | PersonNm |
| Person Title | Director of Business & Finance | PersonTitleTxt |
| Phone | 3124272737 | PhoneNum |
| Signature | 2019-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rebekuh Eley | PreparerPersonNm |
| PTIN | P01247672 | PTIN |
| Phone | 3126343400 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.98.98.130 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-07-15 | IPDt |
| IP Tm | 13:29:05 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | F6217F2D6ED5C2D75B43E0AF4E216B671259B073 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 8C7237D2AFEDFB09D88626A2D3FB2BC60A40D8C2 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Paula Hudson Holderman | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 South Plymouth Court | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606043969 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $57,354,435 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.JMLS.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1899 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | Legal education. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 578 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $55,718 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,179,805 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,540,717 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $42,094,800 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $39,374,229 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,344,411 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,986,909 | CYInvestmentIncomeAmt |
| PY Other Revenue | $247,914 | PYOtherRevenueAmt |
| CY Other Revenue | $480,117 | CYOtherRevenueAmt |
| PY Total Revenue | $46,866,930 | PYTotalRevenueAmt |
| CY Total Revenue | $47,381,972 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $11,511,329 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,560,489 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $24,995,368 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $26,435,204 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $966,452 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,344,097 | PYOtherExpensesAmt |
| CY Other Expenses | $14,402,674 | CYOtherExpensesAmt |
| PY Total Expenses | $48,850,794 | PYTotalExpensesAmt |
| CY Total Expenses | $53,398,367 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,983,864 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$6,016,395 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $103,815,133 | TotalAssetsBOYAmt |
| Total Assets EOY | $94,357,751 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,946,969 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,616,070 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $78,868,164 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $74,741,681 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Honoring its history, The John Marshall Law School upholds, through its varied juris doctor and graduate degree programs, a tradition of diversity, innovation, access and opportunity, and consistently provides an education that combines the understanding of both the theory and the practice of law. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $42,656,647 | ExpenseAmt |
| Grant | $12,560,489 | GrantAmt |
| Revenue | $39,374,229 | RevenueAmt |
| Desc | The John Marshall Law School educates students in preparation for the legal profession. The School has 46 full-time faculty and 126 full-time staff to administer the program of legal education.In the Fall of academic year 2017-2018, the enrollment was approximately 687 full-time students and 313 part-time students. In the academic year 2017-2018, the School awarded 276 Juris Doctor and 48 LLM/MS/MJ Degrees. | Desc |
| Total Program Service Expenses | $42,656,647 | 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 | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | 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 | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1495 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 578 | 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 |
| 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 | Yes (1) | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | 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 | Nancy Shalowitz | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3124272737 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 S Plymouth Court | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606043969 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 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 | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Paula Hudson Holderman | ||||||||||
| President | 10.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Nicholas C Zagotta | ||||||||||
| 1st Vice-President | 6.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Mary Ann Hynes | ||||||||||
| 2nd Vice-President | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Hon Celia G Gamrath | ||||||||||
| 3rd Vice-President | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Kenneth C Anderson | ||||||||||
| Treasurer | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Floyd D Perkins | ||||||||||
| Assistant Secretary | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Leonard F Amari | ||||||||||
| Trustee (thru 12/1/17) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Christine M Castellano | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| Jon W DeMoss | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| James B Durkin | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| J Timothy Eaton | ||||||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Hon Timothy C Evans | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| Michael V Favia | ||||||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Joseph M Gagliardo | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| Claireen M Herting | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| Nancy Lee Johnson | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| George F Mahoney III | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| Jordan H Peters | ||||||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Larry R Rogers | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| Antonio Romanucci | ||||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||||
| Roger Zamparo Jr | ||||||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Nancy Shalowitz | ||||||||||
| Secretary | 1.00 | Yes (X) | $15,000 | $0 | $0 | |||||
| Cynthia T Sah | ||||||||||
| Chief Financial Officer | 40.00 | Yes (X) | $192,283 | $0 | $48,985 | |||||
| Angela Darby Dickerson | ||||||||||
| Dean | 80.00 | Yes (X) | $409,401 | $0 | $14,104 | |||||
| Samuel Jones | ||||||||||
| Associate Dean | 40.00 | $207,200 | $0 | $51,336 | Yes (X) | |||||
| Marc Ginsberg | ||||||||||
| Associate Dean | 40.00 | $182,274 | $0 | $30,363 | Yes (X) | |||||
| Ardath Hamann | ||||||||||
| Associate Dean | 40.00 | $169,863 | $0 | $43,003 | Yes (X) | |||||
| Julie Spanbauer | ||||||||||
| Vice Dean | 40.00 | $219,486 | $0 | $34,408 | Yes (X) | |||||
| Margaret Frossard | ||||||||||
| Associate Dean | 40.00 | $166,134 | $0 | $42,685 | Yes (X) | |||||
| John Corkery | ||||||||||
| Professor | 40.00 | $386,899 | $0 | $53,052 | Yes (X) | |||||
| Michael Seng | ||||||||||
| Professor | 40.00 | $236,081 | $0 | $49,720 | Yes (X) | |||||
| Celeste Hammond | ||||||||||
| Professor | 40.00 | $223,021 | $0 | $58,394 | Yes (X) | |||||
| Timothy O'Neill | ||||||||||
| Professor | 40.00 | $219,276 | $0 | $48,532 | Yes (X) | |||||
| Kathryn Kennedy | ||||||||||
| Professor | 40.00 | $218,464 | $0 | $50,305 | Yes (X) | |||||
| William B Powers | ||||||||||
| Former Key Employee | 40.00 | $179,790 | $0 | $28,664 | Yes (X) | |||||
| Anthony S Niedwiecki | ||||||||||
| Former Key Employee | 40.00 | $154,102 | $0 | $24,975 | Yes (X) | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,179,274 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $578,526 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 67 | 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 |
|---|---|---|---|---|---|
| Barnes & Thornburg LLP | |||||
| One North Wacker Drive | Chicago | IL | 60606 | Legal Services | $608,274 |
| Katten Muchin Rosenman LLP | |||||
| 525 W Monroe Street | Chicago | IL | 60661 | Legal Services | $502,069 |
| Ogletree Deakins Nash Smoak & Stewart | |||||
| 155 N Wacker Drive | Chicago | IL | 60606 | Legal Services | $292,949 |
| Hill Mechanical Services | |||||
| 11045 Gage Avenue | Franklin Park | IL | 60131 | Maintenance Services | $239,727 |
| MB Real Estate Services LLC | |||||
| 181 W Madison Street | Chicago | IL | 60602 | Facility Management | $198,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,048,273 | GovernmentGrantsAmt |
| All Other Contributions | $1,492,444 | AllOtherContributionsAmt |
| Noncash Contributions | $13,977 | NoncashContributionsAmt |
| Total Contributions | $2,540,717 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition and Fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $39,374,229 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,374,229 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $39,374,229 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,013,440 | TotalRevenueColumnAmt |
| Exclusion | $1,013,440 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $545,868 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $514,040 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $31,828 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,828 | TotalRevenueColumnAmt |
| Exclusion | $31,828 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $13,431,892 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,458,423 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,973,469 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,973,469 | TotalRevenueColumnAmt |
| Exclusion | $3,973,469 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Conference Revenue | 611430 | $178,424 | $178,424 |
| Settlement Income | 900099 | $129,305 | $129,305 |
| Workers Comp. Insurance Refund | 900099 | $33,383 | $33,383 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $107,177 | TotalRevenueColumnAmt |
| Exclusion | $107,177 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $448,289 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,381,972 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,374,229 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,467,026 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,942 | TotalAmt |
| Program Services | $56,942 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,503,547 | TotalAmt |
| Program Services | $12,503,547 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,530,890 | TotalAmt |
| Management And General | $1,530,890 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409,401 | TotalAmt |
| Management And General | $409,401 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,437,380 | TotalAmt |
| Program Services | $16,130,704 | ProgramServicesAmt |
| Management And General | $1,740,560 | ManagementAndGeneralAmt |
| Fundraising | $566,116 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,555,840 | TotalAmt |
| Program Services | $1,183,194 | ProgramServicesAmt |
| Management And General | $318,949 | ManagementAndGeneralAmt |
| Fundraising | $53,697 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,156,443 | TotalAmt |
| Program Services | $1,865,435 | ProgramServicesAmt |
| Management And General | $1,164,026 | ManagementAndGeneralAmt |
| Fundraising | $126,982 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,345,250 | TotalAmt |
| Program Services | $1,051,212 | ProgramServicesAmt |
| Management And General | $252,722 | ManagementAndGeneralAmt |
| Fundraising | $41,316 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,599,647 | TotalAmt |
| Management And General | $1,599,647 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,646 | TotalAmt |
| Management And General | $116,646 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,500 | TotalAmt |
| Management And General | $73,500 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,049 | TotalAmt |
| Management And General | $74,049 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,013,759 | TotalAmt |
| Program Services | $1,923,863 | ProgramServicesAmt |
| Management And General | $1,079,740 | ManagementAndGeneralAmt |
| Fundraising | $10,156 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,604 | TotalAmt |
| Program Services | $1,282 | ProgramServicesAmt |
| Management And General | $95,322 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,048,572 | TotalAmt |
| Program Services | $383,713 | ProgramServicesAmt |
| Management And General | $604,903 | ManagementAndGeneralAmt |
| Fundraising | $59,956 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,552 | TotalAmt |
| Program Services | $304,552 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $914,216 | TotalAmt |
| Program Services | $881,060 | ProgramServicesAmt |
| Management And General | $21,373 | ManagementAndGeneralAmt |
| Fundraising | $11,783 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $418,255 | TotalAmt |
| Program Services | $401,785 | ProgramServicesAmt |
| Management And General | $8,664 | ManagementAndGeneralAmt |
| Fundraising | $7,806 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,486 | TotalAmt |
| Program Services | $17,328 | ProgramServicesAmt |
| Management And General | $2,357 | ManagementAndGeneralAmt |
| Fundraising | $9,801 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,289,950 | TotalAmt |
| Program Services | $4,134,225 | ProgramServicesAmt |
| Management And General | $100,385 | ManagementAndGeneralAmt |
| Fundraising | $55,340 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $492,425 | TotalAmt |
| Program Services | $477,246 | ProgramServicesAmt |
| Management And General | $9,785 | ManagementAndGeneralAmt |
| Fundraising | $5,394 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Bar Preparation | $571,940 | $571,940 | ||
| Bad Debt Expense | $285,586 | $285,586 | ||
| Event Catering | $284,445 | $244,195 | $28,359 | $11,891 |
| Dues & Subscriptions | $200,095 | $126,891 | $66,990 | $6,214 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $588,947 | TotalAmt |
| Program Services | $397,533 | ProgramServicesAmt |
| Management And General | $191,414 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,398,367 | TotalAmt |
| Program Services | $42,656,647 | ProgramServicesAmt |
| Management And General | $9,775,268 | ManagementAndGeneralAmt |
| Fundraising | $966,452 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,745,595 | BOYAmt |
| EOY | $8,118,125 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $494,465 | BOYAmt |
| EOY | $4,500,295 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,095 | BOYAmt |
| EOY | $372,323 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,189,948 | BOYAmt |
| EOY | $3,100,905 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $926,261 | BOYAmt |
| EOY | $937,747 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $85,972,025 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,623,314 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,576,430 | BOYAmt |
| EOY | $41,348,711 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,136,441 | BOYAmt |
| EOY | $35,736,506 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,300 | BOYAmt |
| EOY | $14,300 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,425,598 | BOYAmt |
| EOY | $228,839 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,815,133 | BOYAmt |
| EOY | $94,357,751 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,542,206 | BOYAmt |
| EOY | $4,475,396 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,511,239 | BOYAmt |
| EOY | $13,993,588 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,893,524 | BOYAmt |
| EOY | $1,147,086 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,946,969 | BOYAmt |
| EOY | $19,616,070 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,340,124 | BOYAmt |
| EOY | $59,062,719 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,278,195 | BOYAmt |
| EOY | $7,917,479 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,249,845 | BOYAmt |
| EOY | $7,761,483 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,868,164 | BOYAmt |
| EOY | $74,741,681 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,815,133 | BOYAmt |
| EOY | $94,357,751 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$6,016,395 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,170,199 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $719,713 | 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 | 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
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 | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $73,500 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $73,500 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | The John Marshall Law School engaged Matthew O'Shea Consulting, Inc. and Cullen & Associates as consultants and lobbyists related to the proposed acquisition of the law school by the University of Illinois at Chicago. The lobbyists were engaged for a one-year term from December 2017 through December 2018 to respond to Board of Trustees inquiries and to meet with Illinois legislators, administrators or staff regarding the proposed transaction. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,803,009 | BeginningYearBalanceAmt |
| Contributions | $511,638 | ContributionsAmt |
| Investment Earnings Or Losses | $1,373,911 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $862,994 | OtherExpendituresAmt |
| End Year Balance | $11,825,564 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,054,328 | BeginningYearBalanceAmt |
| Contributions | $180,783 | ContributionsAmt |
| Investment Earnings Or Losses | $974,486 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $406,588 | OtherExpendituresAmt |
| End Year Balance | $10,803,009 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,936,507 | BeginningYearBalanceAmt |
| Contributions | $410,081 | ContributionsAmt |
| Investment Earnings Or Losses | $567,099 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $859,359 | OtherExpendituresAmt |
| End Year Balance | $10,054,328 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,385,017 | BeginningYearBalanceAmt |
| Contributions | $202,037 | ContributionsAmt |
| Investment Earnings Or Losses | $307,997 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $958,544 | OtherExpendituresAmt |
| End Year Balance | $9,936,507 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,100,481 | BeginningYearBalanceAmt |
| Contributions | $245,381 | ContributionsAmt |
| Investment Earnings Or Losses | $1,459,394 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,420,239 | OtherExpendituresAmt |
| End Year Balance | $10,385,017 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.01520 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.65630 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.32850 | 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 | $1,985,494 | OtherCostOrOtherBasisAmt |
| Book Value | $1,985,494 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $53,665,574 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,813,389 | DepreciationAmt |
| Book Value | $29,852,185 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,930,024 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,139,915 | DepreciationAmt |
| Book Value | $5,790,109 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,390,933 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,670,010 | DepreciationAmt |
| Book Value | $3,720,923 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $41,348,711 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Other Liabilities | $119,797 |
| Student Deposits | $786,950 |
| Interfund Balance | $240,339 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,147,086 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Endowment funds are to be used as specified by the donors and designated by the Board of Trustees. |
| Part X, Line 2: | The School is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the School may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination from taxing authorities, based on the technical merits of the positions. Examples of tax positions include the tax-exempt status of the School and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position, if any, are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. At August 31, 2018, there were no unrecognized tax benefits identified or recorded as liabilities. |
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 School is in compliance with Rev. Proc. 75-50. The School publishes its nondiscrimination policy in publications presented by The John Marshall Law School and through its website. |
| Schedule E, Part I, Line 6 | The organization received $1,048,273 of government grants during the fiscal year. |
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 | Southern Illinois University | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Lincoln Drive | AddressLine1Txt |
| City | Carbondale | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 376005961 | RecipientEIN |
| IRC Section | State of Illinois | IRCSectionDesc |
| Cash Grant | $56,942 | CashGrantAmt |
| Purpose Of Grant | See Part IV | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 656 | RecipientCnt |
| Cash Grant | $12,503,547 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | The School awards student scholarships that are funded by the School's operational budget and/or by donors. Donor-funded scholarships are awarded according to criteria set forth by donors. The Office of Admissions communicates the availability of scholarships, and collects and evaluates applications for donor-funded scholarships. The Office of Admissions also awards these scholarships. Scholarships are posted to the individual student's account. The Office of Financial Aid ensures that the student's scholarship(s), along with any other aid (loans), do not exceed the Cost of Attendance. In some instances, a student may be eligible for additional scholarship(s) after an award letter has been issued. This may result in an adjustment of the student's loans. |
| Part II, Line 1, Column (h): | Name of Organization or Government: Southern Illinois University (h) Purpose of Grant or Assistance: See Part IV The Veterans Legal Support Center & Clinic at The John Marshall Law School and Southern Illinois University School of Law have created an urban/rural partnership to bring pro bono legal services to veterans located in the northeast and south regions of the state of Illinois. Veterans needing representation for their disability, educational and medical cases before the U.S. Department of Veterans Affairs receive pro bono legal services under this program. A copy of the grant agreement is maintained at the School unit and the Business office. The School unit that applied for the grant is primarily responsible for compliance with the grant agreement. The disbursement of grant funds are periodically reviewed to ensure compliance with grant agreement provisions by the responsible School unit and Business office staff. The Business office is also provided with copies of grant reports The John Marshall Law School 36-2371220 submitted to the grantor. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | 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 (14 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cynthia T Sah | ||||||||||||||
| Chief Financial Officer | $188,473 | $0 | $0 | $0 | $3,810 | $0 | $19,853 | $0 | $29,132 | $0 | $241,268 | $0 | $0 | $0 |
| Angela Darby Dickerson | ||||||||||||||
| Dean | $358,711 | $0 | $50,000 | $0 | $690 | $0 | $0 | $0 | $14,104 | $0 | $423,505 | $0 | $0 | $0 |
| Samuel Jones | ||||||||||||||
| Associate Dean | $206,510 | $0 | $0 | $0 | $690 | $0 | $20,480 | $0 | $30,856 | $0 | $258,536 | $0 | $0 | $0 |
| Marc Ginsberg | ||||||||||||||
| Associate Dean | $178,597 | $0 | $0 | $0 | $3,677 | $0 | $18,038 | $0 | $12,325 | $0 | $212,637 | $0 | $0 | $0 |
| Ardath Hamann | ||||||||||||||
| Associate Dean | $168,078 | $0 | $0 | $0 | $1,785 | $0 | $17,367 | $0 | $25,636 | $0 | $212,866 | $0 | $0 | $0 |
| Julie Spanbauer | ||||||||||||||
| Vice Dean | $218,196 | $0 | $0 | $0 | $1,290 | $0 | $22,032 | $0 | $12,376 | $0 | $253,894 | $0 | $0 | $0 |
| Margaret Frossard | ||||||||||||||
| Associate Dean | $162,324 | $0 | $0 | $0 | $3,810 | $0 | $16,800 | $0 | $25,885 | $0 | $208,819 | $0 | $0 | $0 |
| John Corkery | ||||||||||||||
| Professor | $380,719 | $0 | $0 | $0 | $6,180 | $0 | $27,000 | $0 | $26,052 | $0 | $439,951 | $0 | $0 | $0 |
| Michael Seng | ||||||||||||||
| Professor | $229,901 | $0 | $0 | $0 | $6,180 | $0 | $23,668 | $0 | $26,052 | $0 | $285,801 | $0 | $0 | $0 |
| Celeste Hammond | ||||||||||||||
| Professor | $216,841 | $0 | $0 | $0 | $6,180 | $0 | $22,852 | $0 | $35,542 | $0 | $281,415 | $0 | $0 | $0 |
| Timothy O'Neill | ||||||||||||||
| Professor | $215,466 | $0 | $0 | $0 | $3,810 | $0 | $22,480 | $0 | $26,052 | $0 | $267,808 | $0 | $0 | $0 |
| Kathryn Kennedy | ||||||||||||||
| Professor | $214,654 | $0 | $0 | $0 | $3,810 | $0 | $22,264 | $0 | $28,041 | $0 | $268,769 | $0 | $0 | $0 |
| William B Powers | ||||||||||||||
| Former Key Employee | $178,876 | $0 | $0 | $0 | $914 | $0 | $6,852 | $0 | $21,812 | $0 | $208,454 | $0 | $0 | $0 |
| Anthony S Niedwiecki | ||||||||||||||
| Former Key Employee | $153,786 | $0 | $0 | $0 | $316 | $0 | $15,775 | $0 | $9,200 | $0 | $179,077 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | The Bylaws were amended at the 12/1/17 Board of Trustees meeting to include a change in the term limit for the President to serve as President and a Trustee, the President's authority to establish committees, acknowledging and grandfathering any Trustees serving in a paid role, creating an emeritus category, and clarifying the dissolution provision. |
| Form 990, Part VI, Section B, line 11b | The Controller, CFO and Dean of the Law School review the Form 990 prior to filing. The Board of Trustees receives a copy once the Form 990 is filed. |
| Form 990, Part VI, Section B, line 12c | On an annual basis, all Board members shall be provided with a copy of conflict of interest policy and required to complete and sign the acknowledgment and disclosure form. All completed forms shall be provided to and reviewed by the Board's Executive Committee, as well as all other conflict information provided by Board members. All actual and potential conflicts of interests shall be disclosed by Board members to the Board's Executive Committee through the annual disclosure form and/or whenever a conflict arises. The disinterested members of the Board's Executive Committee shall make a determination as to whether a conflict exists and what subsequent action is appropriate (if any). The Board's Executive Committee shall inform the Board of such determination and action. The Board shall retain the right to modify or reverse such determination and action, and shall retain the ultimate enforcement authority with respect to the interpretation and application of this policy. |
| Form 990, Part VI, Section B, line 15 | The Board of Trustees approves all Dean level and CFO compensation. The Dean's compensation is based on comparability data that is provided to the Board of Trustees. The process to determine the compensation is documented in the board minutes. |
| Form 990, Part VI, Section C, line 19 | The John Marshall Law School makes its governing documents, conflict of interest policy, and financial statements available to the public upon request for the same period of disclosure as set forth in IRC section 6104(d). |
| Form 990, Part XI, line 9: | Net Asset Adjustment with Foundation 719,713. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The John Marshall Law School Foundation Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 South Plymouth Court | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606043969 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208262036 | EIN |
| Primary Activities | Fundraising | PrimaryActivitiesTxt |
| Legal Domicile State | IL | 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 John Marshall Law School | 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 | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The John Marshall Law School Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $11,056 | InvolvedAmt |
| Method Of Amount Determination | Cost | MethodOfAmountDeterminationTxt |
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