YALE LAW JOURNAL COMPANY INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
YALE LAW JOURNAL COMPANY INC (EIN 06-6071072)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-11
IRS object ID
201841319349301984
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-05-11T11:35:05-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN060530830PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SEWARD AND MONDE CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1296 STATE STREETAddressLine1Txt
CityNORTH HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP064732165ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN066071072EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL COMPANY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYALEBusinessNameControlTxt
Phone2034321622PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208215 YALE STATIONAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSEPH CROSBYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2034321622PhoneNum
Signature2018-04-25SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLOUIS A CRISCUOLOPreparerPersonNm
PTINP01215715PTIN
Phone2032489341PhoneNum
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM BAUDEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208215 YALE STATIONAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$872,657GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://WWW.YALELAWJOURNAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1914FormationYr
Legal Domicile StateCTLegalDomicileStateCd
Activity Or MissionTO PROVIDE AN EDUCATIONAL EXPERIENCE TO EDITORS AND READERS THROUGH THE PUBLICATION OF A LEGAL PERIODICAL EDITED BY STUDENTS, AND OTHER ACTIVITIES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers135TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$768,493PYProgramServiceRevenueAmt
CY Program Service Revenue$657,346CYProgramServiceRevenueAmt
PY Investment Income$61,528PYInvestmentIncomeAmt
CY Investment Income$54,500CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$830,021PYTotalRevenueAmt
CY Total Revenue$711,846CYTotalRevenueAmt
PY Grants And Similar Paid$150,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$165,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$505,600PYOtherExpensesAmt
CY Other Expenses$487,816CYOtherExpensesAmt
PY Total Expenses$655,600PYTotalExpensesAmt
CY Total Expenses$652,816CYTotalExpensesAmt
PY Revenues Less Expenses$174,421PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$59,030CYRevenuesLessExpensesAmt
Total Assets BOY$1,860,568TotalAssetsBOYAmt
Total Assets EOY$1,643,266TotalAssetsEOYAmt
Total Liabilities BOY$42,683TotalLiabilitiesBOYAmt
Total Liabilities EOY$32,425TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,817,885NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,610,841NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE AN EDUCATIONAL EXPERIENCE TO EDITORS AND READERS THROUGH THE PUBLICATION OF A LEGAL PERIODICAL EDITED BY STUDENTS, AND OTHER ACTIVITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$356,781ExpenseAmt
Grant$165,000GrantAmt
Revenue$657,346RevenueAmt
DescPUBLICATION OF A SCHOLARLY JOURNAL FOR THE ACADEMIC AND PROFESSIONAL LEGAL COMMUNITY, INCLUDING SUBSCRIBERS AS WELL AS READERS OF THE JOURNAL AT RESEARCH LIBRARIES, LAW SCHOOLS AND OTHER ENTITIES. PROVIDING A PUBLISHED REFERENCE FOR CITATION OF LEGAL PRECEDENT OF IMPORTANCE IN LEGAL EDUCATION.Desc
Total Program Service Expenses$356,781TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOSEPH CROSBYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2034321647PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 208215AddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WILLIAM BAUDE
PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
JOSEPH CROSBY
TREASURER2.001.00Yes (X)Yes (X)$0$0$0
NOLA HELLER
SECRETARY1.001.00Yes (X)Yes (X)$0$0$0
ANNE ALSTOTT
DIRECTOR1.001.00Yes (X)$0$0$0
HILARY LEDWELL
DIRECTOR3.00Yes (X)$0$0$0
DANIEL MARKOVITS
DIRECTOR1.001.00Yes (X)$0$0$0
ARJUN RAMAMURTI
DIRECTOR3.00Yes (X)$0$0$0
SANDHYA SUBRAMANIAN
DIRECTOR1.001.00Yes (X)$0$0$0
SUSAN MCDONALD
SECRETARY/ASSISTANT TREASURER2.001.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CITATOR INCOME511130$346,250$346,250
LICENSE REVENUE511120$268,361$268,361
SUBSCRIPTION REVENUE511120$42,735$42,735
FieldValueIRS element (for citing)
Total Program Service Revenue$657,346TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,059TotalRevenueColumnAmt
Exclusion$10,059ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$205,252SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$160,811SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$44,441SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$44,441TotalRevenueColumnAmt
Exclusion$44,441ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$711,846TotalRevenueColumnAmt
Related Or Exempt Func Income$657,346RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$54,500ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$165,000TotalAmt
Program Services$165,000ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$35,268TotalAmt
Program Services$21,161ProgramServicesAmt
Management And General$14,107ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$112,889TotalAmt
Management And General$112,889ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,900TotalAmt
Management And General$12,900ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$65,937TotalAmt
Program Services$8,294ProgramServicesAmt
Management And General$57,643ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$17,402TotalAmt
Program Services$17,402ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,657TotalAmt
Program Services$650ProgramServicesAmt
Management And General$6,007ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,710TotalAmt
Program Services$6,710ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
JOURNAL EVENTS, DINNERS$101,902$50,663$51,239
PRINTING & PUBLICATION$68,071$68,071
SYMPOSIUM$19,840$19,840
PUBLICATION SHIPPING CO$18,830$18,830

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$21,410TotalAmt
Management And General$21,410ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$652,816TotalAmt
Program Services$356,781ProgramServicesAmt
Management And General$296,035ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$276,769BOYAmt
EOY$94,471EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$587,155BOYAmt
EOY$476,001EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$37,255BOYAmt
EOY$31,870EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$85,970LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$84,928LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,752BOYAmt
EOY$1,042EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$154,236BOYAmt
EOY$154,243EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$797,401BOYAmt
EOY$885,639EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,860,568BOYAmt
EOY$1,643,266EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$39,110BOYAmt
EOY$28,378EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,573BOYAmt
EOY$4,047EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$42,683BOYAmt
EOY$32,425EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,020,484BOYAmt
EOY$725,202EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$789,905BOYAmt
EOY$878,143EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,496BOYAmt
EOY$7,496EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,817,885BOYAmt
EOY$1,610,841EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,860,568BOYAmt
EOY$1,643,266EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$59,030ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$33,926NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$300,000OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$650,235CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$597,743CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$718,890CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$768,493CurrentTaxYearMinus1YearAmt
Current Tax Year$657,346CurrentTaxYearAmt
Total$3,392,707TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$650,235CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$597,743CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$718,890CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$768,493CurrentTaxYearMinus1YearAmt
Current Tax Year$657,346CurrentTaxYearAmt
Total$3,392,707TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,392,707PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$18,023CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$21,604CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,420CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,738CurrentTaxYearMinus1YearAmt
Current Tax Year$10,059CurrentTaxYearAmt
Total$76,844TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$18,023CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$21,604CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,420CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,738CurrentTaxYearMinus1YearAmt
Current Tax Year$10,059CurrentTaxYearAmt
Total$76,844TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$668,258CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$619,347CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$730,310CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$784,231CurrentTaxYearMinus1YearAmt
Current Tax Year$667,405CurrentTaxYearAmt
Total$3,469,551TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97790PublicSupportCY509Pct
Public Support PY5090.93230PublicSupportPY509Pct
Investment Income CY0.02210InvestmentIncomeCYPct
Investment Income PY0.06770InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

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

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$579,193BeginningYearBalanceAmt
Investment Earnings Or Losses$116,828InvestmentEarningsOrLossesAmt
End Year Balance$696,021EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,623,725BeginningYearBalanceAmt
Contributions-$11,106,935ContributionsAmt
Investment Earnings Or Losses$62,403InvestmentEarningsOrLossesAmt
End Year Balance$579,193EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.00850PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.99150TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$85,970OtherCostOrOtherBasisAmt
Depreciation$84,928DepreciationAmt
Book Value$1,042BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,042TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescYALE UNIVERSITY ENDOWMENT POOL TRUSTDesc
Book Value$885,639BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$885,639TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$745,772TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$33,926NetUnrealizedGainsInvstAmt
Revenue Not Reported$33,926RevenueNotReportedAmt
Revenue Subtotal$711,846RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$711,846TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$652,816TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$652,816ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$652,816TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE COMPANY HAS ENTERED INTO INVESTMENT MANAGEMENT AGREEMENTS WITH YALE UNIVERSITY TO INVEST CERTAIN OF THE COMPANY'S FUNDS IN THE YALE UNIVERSITY ENDOWMENT POOLED INVESTMENT FUND. THE FUNDS ARE POOLED WITH THE UNIVERSITY'S ENDOWMENT FUNDS, AND THE COMPANY RECEIVES A PRO RATA SHARE OF THE OVERALL YIELD ON ENDOWMENTS. THROUGH THE COMPANY'S INVESTMENT IN YALE UNIVERSITY'S ENDOWMENT FUNDS, THE BOARD OF DIRECTORS HAS ADOPTED YALE'S INTERPRETATION OF THE STATE OF CONNECTICUT'S UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ALONG WITH YALE'S INVESTMENT PHILOSOPHIES AND SPENDING POLICIES: THIS INTERPRETATION INCLUDES REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE; THE COMPANY INVESTS ITS ENDOWMENT INVESTMENT PORTFOLIO AND ALLOCATES THE RELATED EARNINGS FOR EXPENDITURE IN ACCORDANCE WITH THE TOTAL RETURN CONCEPT; A DISTRIBUTION OF ENDOWMENT RETURN THAT IS INDEPENDENT OF THE CASH YIELD AND APPRECIATION OF INVESTMENTS EARNED DURING THE YEAR IS PROVIDED FOR PROGRAM SUPPORT; THE COMPANY HAS ADOPTED AN ENDOWMENT SPENDING POLICY DESIGNED SPECIFICALLY TO STABILIZE ANNUAL SPENDING LEVELS AND TO PRESERVE THE REAL VALUE OF THE ENDOWMENT PORTFOLIO OVER TIME; THE SPENDING POLICY ATTEMPTS TO ACHIEVE THESE TWO OBJECTIVES BY USING A LONG-TERM TARGETED SPENDING RATE COMBINED WITH A SMOOTHING RULE, WHICH ADJUSTS SPENDING GRADUALLY TO CHANGES IN THE ENDOWMENT MARKET VALUE; THE COMPANY USES A LONG-TERM TARGETED SPENDING RATE OF 5.25%, COMBINED WITH A SMOOTHING RULE; THE COMPANY DETERMINES THE EXPECTED RETURN ON ENDOWMENT INVESTMENTS WITH THE OBJECTIVE OF PRODUCING A RETURN EXCEEDING THE SUM OF INFLATION AND THE TARGET SPENDING RATE.
PART X, LINE 2:THE COMPANY EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF JUNE 30, 2017, THE COMPANY DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT YEAR. IT IS THE COMPANY'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES IN THE PROVISION FOR TAXES.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1YALE UNIVERSITYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 208239AddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208239ZIPCd
FieldValueIRS element (for citing)
Recipient EIN060646973RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$165,000CashGrantAmt
Purpose Of GrantTO SUPPORT THREE POST-GRADUATE PUBLIC INTEREST FELLOWSHIPSPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationREGARDING THE GIFT TO YALE UNIVERSITY, A WRITTEN NARRATIVE REGARDING THE USE OF THE FUNDS MUST BE PROVIDED ANNUALLY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BCOMMITTEES ARE ADVISORY IN NATURE AND DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS UNLESS SPECIFICALLY DELEGATED TO DO SO. THERE HAVE BEEN NO SUCH DELEGATIONS DURING THE CURRENT FISCAL YEAR.
FORM 990, PART VI, SECTION B, LINE 11BTHE PRESIDENT OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 WITH THE TREASURER OR ASSISTANT TREASURER, AND IT IS FILED UPON APPROVAL OF THE PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE AT ANY POINT THEY BECOME AWARE OF A POTENTIAL OR ACTUAL CONFLICT. IF MEMBERS OF THE ORGANIZATION IDENTIFY A POTENTIAL CONFLICT, IT IS BROUGHT TO THE BOARD OF DIRECTORS' ATTENTION TO TAKE THE PROPER COURSE OF ACTION.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:TRANSFER TO THE YALE LAW JOURNAL FUND, INC. -300,000.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL FUND INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1127 WALL STREETAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065118918ZIPCd
FieldValueIRS element (for citing)
EIN454471135EIN
Primary ActivitiesTO CARRY OUT THE PURPOSE OF THE YALE LAW JOURNAL COMPANY, INC.PrimaryActivitiesTxt
Legal Domicile StateCTLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL COMPANY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL FUND INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeRTransactionTypeTxt
Involved$300,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

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