FURP.ORG / PUBLIC DATA EXPLORER

HARVARD LAW REVIEW ASSOCIATION: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
HARVARD LAW REVIEW ASSOCIATION (EIN 04-2104292)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-03-22
IRS object ID
201820819349301047
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)
Return2018-03-22T18:54:23-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN111986323PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Marcum LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line153 STATE STREET FLOOR 17AddressLine1Txt
CityBostonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042104292EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Harvard Law Review AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHARVBusinessNameControlTxt
Phone6174954650PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11511 Massachusetts AvenueAddressLine1Txt
CityCambridgeCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSETH BERLINERPersonNm
Person TitletreasurerPersonTitleTxt
Phone6174954650PhoneNum
Signature2018-03-19SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBarry ChaitPreparerPersonNm
PTINP01452996PTIN
Phone6178075000PhoneNum
Preparation2018-03-19PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address47.19.127.190IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-03-19IPDt
IP Tm07:40:06IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id12691F3BA2D89F74E95B2D9410B08E0F8E4393B8AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerIMEIME UMANAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11511 Massachusetts AvenueAddressLine1Txt
CityCambridgeCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,056,831GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.harvardlawreview.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1902FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOLActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers92TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$3,911,921PYProgramServiceRevenueAmt
CY Program Service Revenue$2,793,873CYProgramServiceRevenueAmt
PY Investment Income$214,381PYInvestmentIncomeAmt
CY Investment Income$262,958CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,126,302PYTotalRevenueAmt
CY Total Revenue$3,056,831CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$295,371PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$306,770CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,151,751PYOtherExpensesAmt
CY Other Expenses$2,303,626CYOtherExpensesAmt
PY Total Expenses$3,447,122PYTotalExpensesAmt
CY Total Expenses$2,610,396CYTotalExpensesAmt
PY Revenues Less Expenses$679,180PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$446,435CYRevenuesLessExpensesAmt
Total Assets BOY$22,323,456TotalAssetsBOYAmt
Total Assets EOY$24,029,116TotalAssetsEOYAmt
Total Liabilities BOY$3,636,381TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,334,124TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,687,075NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$20,694,992NetAssetsOrFundBalancesEOYAmt
MissionAdvancement of legal study in support of Harvard Law School through the publishing of high quality legal scholarship eight times a year in periodical form, as well as the Uniform System of Citation (AKA The Bluebook) as revised from time to time.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,026,413ExpenseAmt
Revenue$2,446,903RevenueAmt
DescTHE HARVARD LAW REVIEW ASSOCIATION PUBLISHES BOOKS AND PERIODICALS FOR THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOLDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$61,904ExpenseAmt
Revenue$346,970RevenueAmt
DescTHE HARVARD LAW REVIEW ASSOCIATION PUBLISHES BOOKS AND PERIODICALS ONLINE FOR THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOLDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,088,317TotalProgramServiceExpensesAmt
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 StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
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 Organizations0GrantsToOrganizationsInd
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 Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
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 RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing AddressYes (1)OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Denis O'BrienBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6174954650PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11511 Massachusetts AvenueAddressLine1Txt
CityCambridgeCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
GEORGE MARSHALL MORIARTY
TRUSTEE/GRADUATE TREASURER1.00Yes (X)$0$0$0
PROFESSOR CAROL STEIKER
TRUSTEE1.00Yes (X)$0$0$0
PROFESSOR ELIZABETH BARTHOLET
TRUSTEE1.00Yes (X)$0$0$0
DEAN MARTHA MINOW
TRUSTEE1.00Yes (X)$0$0$0
judge paul engelmayer
TRUSTEE1.00Yes (X)$0$0$0
Michael Zuckerman Vol 130
PRESIDENT40.00$0$0$0Yes (X)
Kaitlin Beach Vol 130
VP & TREASURER40.00$0$0$0Yes (X)
IMEIME UMANA VOL 131
PresiDENT40.00$0$0$0Yes (X)
SETH BERLINER Vol 131
VP & TREASURER40.00$0$0$0Yes (X)
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

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Harvard University
PO BOX 4999BOSTONMA02212Operations$312,212
SUPERIOR BINDERY
1 FEDERAL DRIVEBRAINTREEMA02184BINDING$293,532
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Sale of Legal511120$2,446,903$2,446,903
Sale of Legal-Online S519100$346,970$346,970
FieldValueIRS element (for citing)
Total Program Service Revenue$2,793,873TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$262,958TotalRevenueColumnAmt
Exclusion$262,958ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,056,831TotalRevenueColumnAmt
Related Or Exempt Func Income$2,793,873RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$262,958ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$206,133TotalAmt
Program Services$164,906ProgramServicesAmt
Management And General$41,227ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$100,637TotalAmt
Program Services$80,510ProgramServicesAmt
Management And General$20,127ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$37,073TotalAmt
Program Services$29,658ProgramServicesAmt
Management And General$7,415ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$44,642TotalAmt
Program Services$35,714ProgramServicesAmt
Management And General$8,928ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$107,672TotalAmt
Program Services$86,138ProgramServicesAmt
Management And General$21,534ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$116,684TotalAmt
Program Services$93,347ProgramServicesAmt
Management And General$23,337ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$8,173TotalAmt
Program Services$6,538ProgramServicesAmt
Management And General$1,635ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$92,188TotalAmt
Program Services$73,750ProgramServicesAmt
Management And General$18,438ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$152,100TotalAmt
Program Services$121,680ProgramServicesAmt
Management And General$30,420ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$30,280TotalAmt
Program Services$24,224ProgramServicesAmt
Management And General$6,056ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Distributable Profits$1,038,750$831,000$207,750
Printing & Binding$393,539$314,831$78,708
Editorial Expenses$195,840$156,672$39,168
Miscellaneous$28,352$22,682$5,670

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$58,333TotalAmt
Program Services$46,667ProgramServicesAmt
Management And General$11,666ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,610,396TotalAmt
Program Services$2,088,317ProgramServicesAmt
Management And General$522,079ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,648,415BOYAmt
EOY$2,366,059EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$198,698BOYAmt
EOY$321,805EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$135,897BOYAmt
EOY$94,676EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$23,915EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,270,777LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$774,479LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,587,720BOYAmt
EOY$2,496,298EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,679,650BOYAmt
EOY$7,912,795EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$9,784,127BOYAmt
EOY$10,571,668EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$122,696BOYAmt
EOY$77,700EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$166,253BOYAmt
EOY$164,200EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,323,456BOYAmt
EOY$24,029,116EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,631,208BOYAmt
EOY$1,360,017EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$300,095BOYAmt
EOY$326,865EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,705,078BOYAmt
EOY$1,647,242EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,636,381BOYAmt
EOY$3,334,124EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$18,687,075BOYAmt
EOY$20,694,992EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,687,075BOYAmt
EOY$20,694,992EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,323,456BOYAmt
EOY$24,029,116EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$446,435ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,561,482NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PRESIDENT AND FELLOWS OF HARVARD COLLEGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN042103580EIN
Organization Type6OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$446,435SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$446,435SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (1)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (1)OfficersCloseRelationshipInd
Supported Org Voice Investment0SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

FieldValueIRS element (for citing)
Activities TestYes (X)ActivitiesTestInd
Activities Further Exempt PrpsYes (1)ActivitiesFurtherExemptPrpsInd
Activities Engaged Org InvlmntYes (1)ActivitiesEngagedOrgInvlmntInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IV, Section E, Line 2a:Harvard Law Review Association publishes high quality legal material in support of Harvard Law School's mission of educating leaders who contribute to the advancement of justice and the well being of society. Harvard Law School Dean, Martha Minow, serves on HLR's Board of Trustees, ensuring that HLR is responsive to Harvard's mission. The sole purpose of HLR's activities is in support of publishing high quality legal material.
Part IV, Section E, Line 2b:Absent HLR's publication, Harvard Law School would directly publish similar material.

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,679,650BeginningYearBalanceAmt
Investment Earnings Or Losses$2,233,145InvestmentEarningsOrLossesAmt
End Year Balance$7,912,795EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,831,370BeginningYearBalanceAmt
Investment Earnings Or Losses-$151,720InvestmentEarningsOrLossesAmt
End Year Balance$5,679,650EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,562,454BeginningYearBalanceAmt
Investment Earnings Or Losses$268,916InvestmentEarningsOrLossesAmt
End Year Balance$5,831,370EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,513,368BeginningYearBalanceAmt
Investment Earnings Or Losses$49,086InvestmentEarningsOrLossesAmt
End Year Balance$5,562,454EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,111,147BeginningYearBalanceAmt
Investment Earnings Or Losses$2,402,221InvestmentEarningsOrLossesAmt
End Year Balance$5,513,368EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,840,201OtherCostOrOtherBasisAmt
Depreciation$374,370DepreciationAmt
Book Value$2,465,831BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$203,423OtherCostOrOtherBasisAmt
Depreciation$180,163DepreciationAmt
Book Value$23,260BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$227,153OtherCostOrOtherBasisAmt
Depreciation$219,946DepreciationAmt
Book Value$7,207BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,496,298TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescInvestments-Harvard EndowmentDesc
Book Value$10,571,668BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$10,571,668TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,049,094TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,561,482NetUnrealizedGainsInvstAmt
Other Revenue$430,781OtherRevenueAmt
Revenue Not Reported$1,992,263RevenueNotReportedAmt
Revenue Subtotal$3,056,831RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,056,831TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,041,177TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$430,781OtherExpensesIncludedAmt
Expenses Not Reported$430,781ExpensesNotReportedAmt
Expenses Subtotal$2,610,396ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,610,396TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:TO MAINTAIN SMOOTH FUNCTIONING OF THE HARVARD LAW REVIEW AS A PUBLISHER OF HIGH QUALITY LEGAL MATERIAL.
Part X, Line 2:The Association is recognized as an organization exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (the "Code") whereby only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to federal income tax. The Association did not have any unrelated business income in either of the years ended June 30, 2017 or 2016. The Association assesses the likelihood, based on their technical merit, that tax positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. The measurement of unrecognized tax positions is adjusted when new information is available, or when an event occurs that requires a change. The Associations policy is to analyze its tax positions for all open tax years. The Association has not identified any uncertain tax positions. Interest and penalties, if any, associated with unrecognized income taxes are classified as interest expense and income taxes expense, respectively, in the Statement of Activities and Changes in Net Assets. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any periods in progress or pending.
Part XI, Line 2d - Other Adjustments:INTERCOMPANY INCOME
Part XII, Line 2d - Other Adjustments:INTERCOMPANY EXPENSES

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2Three members of the Board of Trustees (Dean Martha Minow, Professor Carol Steiker, and Professor Elizabeth Bartholet) are employed by Harvard Law School, and therefore have an indirect business relationship with one another.
Form 990, Part VI, Section A, line 6The Harvard Law Review has a Board of Trustees that consists of the President and Vice President/Treasurer, the Dean of the law school, two law school faculty members, and a law review alum who serves as the Graduate Treasurer. In addition to the Board of Trustees, the Review has a Board of Overseers that consists of alumni who vote to approve certain major decisions (e.g. constitutional changes and Board of Trustees membership decisions). Finally, the student members vote on constitutional changes, elect officers, and participate in the organization's day-to-day managerial decisions.
Form 990, Part VI, Section A, line 7aTHE BOARD OF OVERSEERS AND THE STUDENT MEMBERS SELECT THE MEMBERS OF THE BOARD OF TRUSTEES.
Form 990, Part VI, Section A, line 7bIN ORDER TO AMEND OR SUSPEND THE ASSOCIATION'S CONSTITUTION OR SELECT A MEMBER OF THE BOARD OF TRUSTEES, BOTH THE BOARD OF OVERSEERS AND THE STUDENT MEMBERS MUST APPROVE THE DECISION. MEMBERS CAN ONLY BE EXPELLED ON THE VOTE OF THREE-QUARTERS OF ALL ACTIVE MEMBERS.
Form 990, Part VI, Section A, line 8bTHE ASSOCIATION DOES NOT HAVE ADDITIONAL COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
Form 990, Part VI, Section B, line 11bALL MEMBERS OF THE BOARD OF TRUSTEES WERE PROVIDED WITH A DRAFT COPY OF THE FORM 990 AND INVITED TO COMMENT. THE TREASURER IS RESPONSIBLE FOR REVIEWING THESE COMMENTS, COMMUNICATING WITH THE INDEPENDENT ACCOUNTING FIRM TO RESOLVE ANY ISSUES, AND SUBSEQUENTLY RECEIVING, SIGNING AND FILING THE FINAL VERSION OF THE FORM 990.
Form 990, Part VI, Section B, line 12cALL EDITORS AND TRUSTEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL FINANCIAL OR NONFINANCIAL CONFLICTS TO THE PRESIDENT, AND A WRITTEN RECORD OF SUCH CONFLICTS ARE KEPT. INDIVIDUALS WITH CONFLICTS MAY NOT VOTE ON ANY CONFLICTED ISSUES.
Form 990, Part VI, Section C, line 19GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY THE PUBLIC TO ANY MEMBER OF THE BOARD OF TRUSTEES. IN ADDITION, CERTAIN GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MAY BE PUBLISHED ONLINE BY THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE AND THE OFFICIAL WEBSITE OF THE ATTORNEY GENERAL OF MASSACHUSETTS RESPECTIVELY.
FORM 990, PART VI, SECTION B, LINE 15B:THE ASSOCIATION DOES NOT DIRECTLY COMPENSATE ANY OF THE TOP MANAGEMENT PERSONNEL WHO PROVIDE SERVICES. THE FULL-TIME INDIVIDUALS EMPLOYED BY THE ASSOCIATION ARE PAID BY HARVARD UNIVERSITY. THE ASSOCIATION THEN REIMBURSES HARVARD FOR THESE COMPENSATION COSTS.
Form 990, Part VII Contact Addresses for Officers, Directors, EtcGEORGE MARSHALL MORIARTY - 800 Boylston Street, BOSTON, MA 02199. PROFESSOR CAROL STEIKER - 1525 Massachusetts Ave, Griswold 409, CAMBRIDGE, MA 02138. PROFESSOR ELIZABETH BARTHOLET - 1575 Massachusetts Ave, Hauser 422, CAMBRIDGE, MA 02138. DEAN MARTHA MINOW - 1525 Massachusetts Ave, Griswold 200, cAMBRIDGE, MA 02138. judge paul engelmayer - 285 central park west apt 5w, new york, NY 10024.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1PRESIDENT AND FELLOWS OF HARVARD COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1MASSACHUSETTS HALLAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
EIN042103580EIN
Primary ActivitiesEDUCATIONPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)(6)ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
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 OrgYes (1)LoansOrGuaranteesFromOthOrgInd
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 OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
PRESIDENT AND FELLOWS OF HARVARD COLLEGE
O$306,770
PRESIDENT AND FELLOWS OF HARVARD COLLEGE
P$310,105
PRESIDENT AND FELLOWS OF HARVARD COLLEGE
E$1,647,242Per terms of the note
PRESIDENT AND FELLOWS OF HARVARD COLLEGE
KPer the lease agreement
PRESIDENT AND FELLOWS OF HARVARD COLLEGE
R$95,370Per terms of the note