NEW ENGLAND LAW BOSTON: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- NEW ENGLAND LAW BOSTON (EIN 04-2152671)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-02-13
- IRS object ID
- 201840449349300234
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-13T10:12:01-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043176941 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'BRIEN RILEY & RYAN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 BRAINTREE HILL OFFICE PARK | AddressLine1Txt |
| City | BRAINTREE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02184 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042152671 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEW ENGLAND LAWBOSTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWE | BusinessNameControlTxt |
| Phone | 6174510010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 154 STUART STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02116 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN F O'BRIEN | PersonNm |
| Person Title | DEAN | PersonTitleTxt |
| Phone | 6174510010 | PhoneNum |
| Signature | 2018-02-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL F O'BRIEN | PreparerPersonNm |
| PTIN | P01258990 | PTIN |
| Phone | 7814102300 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-02-07 | IPDt |
| IP Tm | 12:00:12 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | B767228E298FD7792D2CBE0958BBD464556DA040 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 3467944D677719A4BFE86FF6C0EE3E0AB1788E75 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN F O'BRIEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 154 STUART STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $65,068,990 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NESL.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1908 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | EDUCATION OF STUDENTS | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 220 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $375,172 | PYContributionsGrantsAmt |
| CY Contributions Grants | $327,050 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,785,167 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,123,200 | CYProgramServiceRevenueAmt |
| PY Investment Income | $794,113 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,056,475 | CYInvestmentIncomeAmt |
| PY Other Revenue | $567,493 | PYOtherRevenueAmt |
| CY Other Revenue | $554,567 | CYOtherRevenueAmt |
| PY Total Revenue | $30,521,945 | PYTotalRevenueAmt |
| CY Total Revenue | $29,061,292 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,327,883 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,298,573 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,779,849 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,852,934 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $203,523 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,883,341 | PYOtherExpensesAmt |
| CY Other Expenses | $5,420,646 | CYOtherExpensesAmt |
| PY Total Expenses | $30,991,073 | PYTotalExpensesAmt |
| CY Total Expenses | $31,572,153 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$469,128 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,510,861 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $116,138,520 | TotalAssetsBOYAmt |
| Total Assets EOY | $113,102,125 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,422,608 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,236,816 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $113,715,912 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $110,865,309 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | NEW ENGLAND LAW/BOSTON DEDICATES ITSELF TO PREPARING STUDENTS TO BE SUCCESSFUL LAWYERS AND LEADERS IN THE PUBLIC AND PRIVATE SECTORS THROUGH INTEGRATED PRACTICAL, THEORETICAL AND ETHICAL EDUCATION OF THE HIGHEST CALIBER AND TO CONTRIBUTING TO THE IMPROVEMENT OF AMERICAN, FOREIGN AND INTERNATIONAL LEGAL SYSTEMS THROUGH PARTICIPATION AND DEBATE OVER FAIRNESS AND EFFICACY OF THOSE SYSTEMS, RESEARCH AND PUBLICATION, PUBLIC SERVICE AND OTHER WORK THAT FURTHERS THE INTEREST OF JUSTICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $27,062,974 | ExpenseAmt |
| Grant | $11,298,573 | GrantAmt |
| Revenue | $27,115,502 | RevenueAmt |
| Desc | INSTRUCTION-PRIMARY SERVICES OF NEW ENGLAND LAW | BOSTON IS EDUCATION OF STUDENTS-NUMBER OF STUDENTS ENROLLED 600, NUMBER OF STUDENTS GRADUATED 212 | Desc |
| Total Program Service Expenses | $27,062,974 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 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 | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | 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 | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 799 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 220 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID ROSATI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6174510010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 154 STUART STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| FOSTER MARTIN | ||||||||
| CHAIRMAN | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BALBONI ALBERT | ||||||||
| PRESIDENT OF THE CORPORATION | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BROWN PETER HON | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| BUDD WAYNE HON | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| CARNEY GEORGE | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| CASEY WILLIAM | ||||||||
| SECRETARY/CLERK OF THE CORPORATION | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CRAWFORD SUSAN HON | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| FLAHERTY PETER HON | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| GOLDMAN CURLEY SARA | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| LAWTON RICHARD | ||||||||
| VICE-PRESIDENT OF THE CORPORATION | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LORUSSO JOSEPH | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| NOONAN III C BRENDAN | ||||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| SPURLING KATHLEEN | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| SUCCOFF CARY | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| WAYNE JUDITH | ||||||||
| TRUSTEE | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| WHEELER DIANA | ||||||||
| VICE-CHAIRMAN/TREASURER OF THE CORPORATION | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| O'BRIEN JOHN | ||||||||
| DEAN | 70.00 | $642,036 | $0 | $54,165 | Yes (X) | |||
| CALAMARE SUSAN | ||||||||
| ASSOCIATE DEAN | 40.00 | $263,917 | $0 | $28,996 | Yes (X) | |||
| GREENBERG JUDITH | ||||||||
| ASSOCIATE DEAN | 40.00 | $261,595 | $0 | $53,898 | Yes (X) | |||
| ROSATI DAVID | ||||||||
| CFO | 40.00 | $234,648 | $0 | $51,573 | Yes (X) | |||
| ENGLER RUSSELL | ||||||||
| PROFESSOR | 40.00 | $188,483 | $0 | $46,372 | Yes (X) | |||
| MONSERUD GARY | ||||||||
| PROFESSOR | 40.00 | $213,480 | $0 | $47,087 | Yes (X) | |||
| SORENSON CHARLES | ||||||||
| PROFESSOR | 40.00 | $195,287 | $0 | $47,328 | Yes (X) | |||
| TEICH PAUL | ||||||||
| PROFESSOR | 40.00 | $221,095 | $0 | $49,848 | Yes (X) | |||
| DUSSAIS ALLISON | ||||||||
| PROFESSOR | 40.00 | $186,646 | $0 | $46,653 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,407,187 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $425,920 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 39 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WELDON MEDIA | |||||
| 15 HARNESS LANE | SUDBURY | MA | 01776 | ADVERTISING | $257,066 |
| ENERGY SOURCE LLC | |||||
| 311 BROADWAY | PROVIDENCE | RI | 02909 | LED LIGHTING CONVERSION | $150,885 |
| SIGNATURE STAFF RESOURCES LLC | |||||
| 2460 NORTH FM 740 | HEATH | TX | 75032 | PR/MARKETING CONSULTANTS | $133,586 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $102,000 | GovernmentGrantsAmt |
| All Other Contributions | $225,050 | AllOtherContributionsAmt |
| Total Contributions | $327,050 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $27,123,200 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,123,200 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,123,200 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,064,173 | TotalRevenueColumnAmt |
| Exclusion | $1,064,173 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $480,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $480,000 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $480,000 | TotalRevenueColumnAmt |
| Exclusion | $480,000 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,000,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,007,698 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$7,698 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,698 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$7,698 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $74,567 | TotalRevenueColumnAmt |
| Exclusion | $74,567 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $74,567 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,061,292 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,115,502 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,618,740 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,298,573 | TotalAmt |
| Program Services | $11,298,573 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,441,732 | TotalAmt |
| Program Services | $924,954 | ProgramServicesAmt |
| Management And General | $463,959 | ManagementAndGeneralAmt |
| Fundraising | $52,819 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,808,269 | TotalAmt |
| Program Services | $8,129,644 | ProgramServicesAmt |
| Management And General | $1,614,551 | ManagementAndGeneralAmt |
| Fundraising | $64,074 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $922,575 | TotalAmt |
| Program Services | $743,956 | ProgramServicesAmt |
| Management And General | $171,140 | ManagementAndGeneralAmt |
| Fundraising | $7,479 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,986,761 | TotalAmt |
| Program Services | $1,376,050 | ProgramServicesAmt |
| Management And General | $574,972 | ManagementAndGeneralAmt |
| Fundraising | $35,739 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $693,597 | TotalAmt |
| Program Services | $556,675 | ProgramServicesAmt |
| Management And General | $130,868 | ManagementAndGeneralAmt |
| Fundraising | $6,054 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,846 | TotalAmt |
| Management And General | $212,846 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,775 | TotalAmt |
| Management And General | $92,775 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,570 | TotalAmt |
| Program Services | $7,250 | ProgramServicesAmt |
| Management And General | $122,788 | ManagementAndGeneralAmt |
| Fundraising | $13,532 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,133 | TotalAmt |
| Program Services | $377,133 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,416 | TotalAmt |
| Program Services | $389,005 | ProgramServicesAmt |
| Management And General | $252,823 | ManagementAndGeneralAmt |
| Fundraising | $4,588 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $699,870 | TotalAmt |
| Program Services | $143,949 | ProgramServicesAmt |
| Management And General | $555,921 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $792,142 | TotalAmt |
| Program Services | $776,632 | ProgramServicesAmt |
| Management And General | $15,510 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,151 | TotalAmt |
| Program Services | $48,301 | ProgramServicesAmt |
| Management And General | $2,627 | ManagementAndGeneralAmt |
| Fundraising | $223 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,304 | TotalAmt |
| Program Services | $20,810 | ProgramServicesAmt |
| Management And General | $9,494 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,371,300 | TotalAmt |
| Program Services | $1,343,874 | ProgramServicesAmt |
| Management And General | $27,426 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $430 | TotalAmt |
| Management And General | $430 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| LIBRARY SERVICES | $477,883 | $477,883 | ||
| STUDENT SERVICES | $444,883 | $441,715 | $3,168 | |
| ALUMNI RELATIONS | $73,373 | $54,358 | $19,015 | |
| PERKINS LOAN PROGRAM | $6,570 | $6,570 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,572,153 | TotalAmt |
| Program Services | $27,062,974 | ProgramServicesAmt |
| Management And General | $4,305,656 | ManagementAndGeneralAmt |
| Fundraising | $203,523 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $897 | BOYAmt |
| EOY | $1,106 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,911,627 | BOYAmt |
| EOY | $2,366,911 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,059 | BOYAmt |
| EOY | $221,199 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,950 | BOYAmt |
| EOY | $131,300 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $950,801 | BOYAmt |
| EOY | $793,755 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $658,467 | BOYAmt |
| EOY | $518,074 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $43,761,264 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,812,895 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,852,134 | BOYAmt |
| EOY | $16,948,369 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,366,585 | BOYAmt |
| EOY | $92,121,411 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,138,520 | BOYAmt |
| EOY | $113,102,125 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,140,485 | BOYAmt |
| EOY | $1,045,362 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $278,140 | BOYAmt |
| EOY | $172,200 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,003,983 | BOYAmt |
| EOY | $1,019,254 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,422,608 | BOYAmt |
| EOY | $2,236,816 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,927,892 | BOYAmt |
| EOY | $107,982,035 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,545,623 | BOYAmt |
| EOY | $2,640,877 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,397 | BOYAmt |
| EOY | $242,397 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,715,912 | BOYAmt |
| EOY | $110,865,309 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,138,520 | BOYAmt |
| EOY | $113,102,125 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,510,861 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$339,742 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $185,123 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | SCHOOL WALL FURNISHINGS | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $89,125,837 | BeginningYearBalanceAmt |
| Contributions | $72,890 | ContributionsAmt |
| Investment Earnings Or Losses | $644,241 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $506 | OtherExpendituresAmt |
| End Year Balance | $89,842,462 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $87,607,333 | BeginningYearBalanceAmt |
| Contributions | $79,265 | ContributionsAmt |
| Investment Earnings Or Losses | $1,439,239 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $89,125,837 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $73,227,331 | BeginningYearBalanceAmt |
| Contributions | $14,135,361 | ContributionsAmt |
| Investment Earnings Or Losses | $244,641 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $87,607,333 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $71,829,787 | BeginningYearBalanceAmt |
| Contributions | $114,149 | ContributionsAmt |
| Investment Earnings Or Losses | $1,283,395 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $73,227,331 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $65,229,448 | BeginningYearBalanceAmt |
| Contributions | $6,092,975 | ContributionsAmt |
| Investment Earnings Or Losses | $512,364 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $71,829,787 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.96800 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00300 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02900 | 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 | $1,325,454 | OtherCostOrOtherBasisAmt |
| Book Value | $1,325,454 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,648,831 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,654,332 | DepreciationAmt |
| Book Value | $10,994,499 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,656,304 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,577,335 | DepreciationAmt |
| Book Value | $1,078,969 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,130,675 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,581,228 | DepreciationAmt |
| Book Value | $3,549,447 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,948,369 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUNDABLE US GOVERNMENT STUDENT LOANS | Desc |
| Amt | $1,019,254 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,019,254 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $17,422,977 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$339,742 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$339,742 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,762,719 | RevenueSubtotalAmt |
| Other Revenues Not Included | $11,298,573 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $11,298,573 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,061,292 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,273,580 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $20,273,580 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $11,298,573 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $11,298,573 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $31,572,153 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | PAINTINGS OF THE JUDGES ARE SCHOOL WALL FURNISHINGS AND ARE RECORDED AT COST. PAINTINGS HONOR JUDGES WHO CONTRIBUTED TO THE LEGAL SYSTEM AND TO THE LAW SCHOOL AND ARE AN INSPIRATION TO LAW STUDENTS AND PROFESSORS. |
| PART V, LINE 4: | THE SCHOOL'S UNRESTRICTED ENDOWMENT IS AVAILABLE FOR CURRENT PURPOSES, AS AUTHORIZED BY THE BOARD OF TRUSTEES. TEMPORARILY RESTRICTED AND PERMANENTLY RESTRICTED ENDOWMENT FUNDS WILL BE UTILIZED AND MAINTAINED CONSISTENT WITH THE INTENT OF THE DONORS. |
| PART X, LINE 2: | THE SCHOOL QUALIFIES AS A TAX-EXEMPT NON-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, ACCORDINGLY THERE IS NO PROVISION FOR FEDERAL OR STATE TAXES. THE SCHOOL ADMINISTRATION HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL AND HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. DURING THE YEAR ENDED JUNE 30, 2015 THE IRS COMMENCED AN AUDIT OF THE YEAR ENDED JUNE 30, 2013. IN A LETTER DATED OCTOBER 26, 2015 THE IRS CLOSED THE EXAMINATION AND ACCEPTED THE RETURN AS FILED. THE SCHOOL'S TAX RETURNS GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS INCLUDED IN NET TUITION AND FEES FOR FS PURPOSES 11,298,573. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS INCLUDED IN NET TUITION AND FEES FOR FS PURPOSES 11,298,573. |
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 HAS A NONDISCRIMINATION POLICY AND IT IS INCLUDED IN ITS BROCHURES, ADVERTISEMENTS AND CATALOGS. THE POLICY NOTICE INCLUDES THE NAME OF THE PERSON DESIGNATED TO HANDLE INQUIRIES REGARDING THE NONDISCRIMINATION POLICY. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL PARTICIPATES IN FEDERAL GOVERNMENT TITLE IV PROGRAMS. THE FOLLOWING LIST IS A LIST OF THE PROGRAMS: FEDERAL STAFFORD LOAN PROGRAMS, FEDERAL PERKINS LOAN PROGRAMS, AND FEDERAL WORK STUDY PROGRAMS |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND AND GREENLAND | 0 | 1 | CONFERENCE | $5,000 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 3 | SUMMER SCHOOL | $132,487 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 4 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Subtotal Spent | $137,487 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $137,487 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | THE CONSORTIUM FOR INNOVATIVE LEGAL EDUCATION (CILE) FILES A SEPARATE FORM 990 THAT LISTS THE ACTIVITIES OF THE FOUR PARTICIPATING LAW SCHOOLS. THE SCHOOL MONITORS THE ACTIVITIES OF ITS PARTICULAR PROGRAM AND ANY EXCESS OF REVENUE OVER EXPENSES IS PAID TO THE CONSORTIUM. ANY EXCESS EXPENSES OVER REVENUE ARE REIMBURSED TO THE SCHOOL BY CILE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| GRANTS AND SCHOLARSHIPS | 419 | $11,236,223 | CURRENT TUITION RATE | TUITION REMISSION |
| OTHER FINANCIAL AID | 2 | $62,350 | CURRENT TUITION RATE | TUITION WAIVER |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FEDERAL AND INSTITUTIONAL GRANTS AND SCHOLARSHIPS ARE AWARDED CONSISTENT WITH FEDERAL AND INSTITUTIONAL GUIDELINES. FEDERAL PROGRAMS ARE SUBJECT TO AN ANNUAL INDEPENDENT AUDIT. THE SCHOOL'S FINANCIAL AID OFFICES MONITORS ALL RECIPIENTS OF SCHOLARSHIP AWARDS TO DETERMINE BOTH INITIAL AND CONTINUING ELIGIBILITY BASED UPON THE CRITERIA FOR EACH TYPE OF AWARD. VARIOUS CRITERIA MAY INCLUDE BUT IS NOT LIMITED TO, ACADEMIC PERFORMANCE, FINANCIAL NEED OR OTHER CRITERIA ESTABLISHED BY THE FUNDING SOURCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| O'BRIEN JOHN | ||||||||||||||
| DEAN | $459,240 | $0 | $0 | $0 | $182,796 | $0 | $26,500 | $0 | $27,665 | $0 | $696,201 | $0 | $0 | $0 |
| CALAMARE SUSAN | ||||||||||||||
| ASSOCIATE DEAN | $262,333 | $0 | $0 | $0 | $1,584 | $0 | $26,233 | $0 | $2,763 | $0 | $292,913 | $0 | $0 | $0 |
| GREENBERG JUDITH | ||||||||||||||
| ASSOCIATE DEAN | $258,547 | $0 | $0 | $0 | $3,048 | $0 | $26,233 | $0 | $27,665 | $0 | $315,493 | $0 | $0 | $0 |
| ROSATI DAVID | ||||||||||||||
| CFO | $234,096 | $0 | $0 | $0 | $552 | $0 | $24,028 | $0 | $27,545 | $0 | $286,221 | $0 | $0 | $0 |
| ENGLER RUSSELL | ||||||||||||||
| PROFESSOR | $187,451 | $0 | $0 | $0 | $1,032 | $0 | $19,140 | $0 | $27,232 | $0 | $234,855 | $0 | $0 | $0 |
| MONSERUD GARY | ||||||||||||||
| PROFESSOR | $208,536 | $0 | $0 | $0 | $4,944 | $0 | $21,074 | $0 | $26,013 | $0 | $260,567 | $0 | $0 | $0 |
| SORENSON CHARLES | ||||||||||||||
| PROFESSOR | $192,239 | $0 | $0 | $0 | $3,048 | $0 | $19,663 | $0 | $27,665 | $0 | $242,615 | $0 | $0 | $0 |
| TEICH PAUL | ||||||||||||||
| PROFESSOR | $218,047 | $0 | $0 | $0 | $3,048 | $0 | $22,183 | $0 | $27,665 | $0 | $270,943 | $0 | $0 | $0 |
| DUSSAIS ALLISON | ||||||||||||||
| PROFESSOR | $186,094 | $0 | $0 | $0 | $552 | $0 | $18,988 | $0 | $27,665 | $0 | $233,299 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE DEAN IS PROVIDED TAX GROSS-UP PAYMENTS ON FORGIVEN PRINCIPAL AND IMPUTED INTEREST AMOUNTS ON A LOAN RECEIVABLE, ALL OF WHICH IS TREATED AS TAXABLE INCOME ON FORM W-2. THE DEAN IS PROVIDED A HOUSING ALLOWANCE WHICH IS TREATED AS TAXABLE INCOME ON FORM W-2. THE DEAN IS PROVIDED A PERSONAL TAX PREPARATION SERVICES WHICH IS TREATED AS TAXABLE INCOME ON FORM W-2. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEAN JOHN F O'BRIEN | PersonNm |
| Loan Purpose | COMPENSATION AGREEMENT | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $650,000 | OriginalPrincipalAmt |
| Balance Due | $131,300 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $131,300 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt |
|---|---|---|
| SPURLING MATTHEW | ||
| BOARD OF TRUSTEE'S SON | $27,300 | TUITION WAIVER |
| SPURLING KAITLIN | ||
| BOARD OF TRUSTEE'S DAUGHTER | $35,050 | TUITION WAIVER |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK LAWTON | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BROTHER OF TRUSTEE | RelationshipDescriptionTxt |
| Transaction | $10,500 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE RETURN IS REVIEWED BY MEMBERS OF THE SCHOOL'S BUSINESS OFFICE AS WELL AS INDEPENDENT TAX ADVISORS. A DRAFT OF THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO ITS FILING. A COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST DISCLOSURE STATEMENT IS REQUIRED TO BE COMPLETED ANNUALLY BY ALL MEMBERS OF THE BOARD OF TRUSTEES AND KEY EMPLOYEES. A TRUSTEE WOULD RECUSE HIM OR HERSELF FROM THE DISCUSSION AND THE DECISION REGARDING ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15A | IN LATE 2008 THE BOARD OF TRUSTEES COMMISSIONED A COMMITTEE ON COMPENSATION TO DETERMINE THE APPROPRIATE COMPENSATION FOR THE DEAN. THE DUE DILIGENCE EFFORT, WHICH TOOK OVER FOUR MONTHS TO COMPLETE, INCLUDED (BUT WAS NOT LIMITED TO) THE FOLLOWING UNDERTAKINGS: APPOINTMENT OF COMPENSATION COMMITTEE, THOROUGH ANALYSIS OF COMPARABLE RELEVENT COMPENSATION THROUGH RESEARCH OF FORMS 990 FILED BY A WIDE VARIETY OF SIMILAR INSTITUTIONS, RETENTION OF AN INDEPENDENT LAW FIRM WITH EXPERTISE IN EXECUTIVE COMPENSATION FOR ADDITIONAL ANALYSIS AND RETENTION OF INDEPENDENT ACCOUNTING FIRM WITH EXPERTISE IN EXECUTIVE COMPENSATION AND FORM 990 PREPARATION FOR SPECIFIC RECOMMENDATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION OF DELIBERATION AND DECISION OF THE COMPENSATION ARRANGEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | THERE WAS NO CHANGE FROM PRIOR YEAR |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONSORTIUM FOR INNOVATIVE LEGAL ED | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 875 SUMMIT AVENUE | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411884496 | EIN |
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 11B | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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