2018-02-13T10:12:01-06:00 2017-06-30 043176941 O'BRIEN RILEY & RYAN PC 30 BRAINTREE HILL OFFICE PARK BRAINTREE MA 02184 990 2016-07-01 042152671 NEW ENGLAND LAWBOSTON NEWE 6174510010 154 STUART STREET BOSTON MA 02116 JOHN F O'BRIEN DEAN 6174510010 2018-02-07 1 DANIEL F O'BRIEN P01258990 7814102300 64.88.174.3 2018-02-07 12:00:12 ES P B767228E298FD7792D2CBE0958BBD464556DA040 3467944D677719A4BFE86FF6C0EE3E0AB1788E75 2016 2021-01-29 14:40:06Z JOHN F O'BRIEN 154 STUART STREET BOSTON MA 02116 65068990 0 X WWW.NESL.EDU X 1908 MA EDUCATION OF STUDENTS 17 17 220 0 0 0 375172 327050 28785167 27123200 794113 1056475 567493 554567 30521945 29061292 10327883 11298573 0 0 14779849 14852934 0 0 203523 5883341 5420646 30991073 31572153 -469128 -2510861 116138520 113102125 2422608 2236816 113715912 110865309 X 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. 0 0 27062974 11298573 27115502 INSTRUCTION-PRIMARY SERVICES OF NEW ENGLAND LAW | BOSTON IS EDUCATION OF STUDENTS-NUMBER OF STUDENTS ENROLLED 600, NUMBER OF STUDENTS GRADUATED 212 27062974 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 799 0 1 220 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X DAVID ROSATI 6174510010 154 STUART STREET BOSTON MA 02116 X FOSTER MARTIN CHAIRMAN 15.00 X X 0 0 0 BALBONI ALBERT PRESIDENT OF THE CORPORATION 2.50 X X 0 0 0 BROWN PETER HON TRUSTEE 2.50 X 0 0 0 BUDD WAYNE HON TRUSTEE 2.50 X 0 0 0 CARNEY GEORGE TRUSTEE 2.50 X 0 0 0 CASEY WILLIAM SECRETARY/CLERK OF THE CORPORATION 2.50 X X 0 0 0 CRAWFORD SUSAN HON TRUSTEE 2.50 X 0 0 0 FLAHERTY PETER HON TRUSTEE 2.50 X 0 0 0 GOLDMAN CURLEY SARA TRUSTEE 2.50 X 0 0 0 LAWTON RICHARD VICE-PRESIDENT OF THE CORPORATION 2.50 X X 0 0 0 LORUSSO JOSEPH TRUSTEE 2.50 X 0 0 0 NOONAN III C BRENDAN TRUSTEE 10.00 X 0 0 0 SPURLING KATHLEEN TRUSTEE 2.50 X 0 0 0 SUCCOFF CARY TRUSTEE 2.50 X 0 0 0 WAYNE JUDITH TRUSTEE 2.50 X 0 0 0 WHEELER DIANA VICE-CHAIRMAN/TREASURER OF THE CORPORATION 5.00 X X 0 0 0 O'BRIEN JOHN DEAN 70.00 X 642036 0 54165 CALAMARE SUSAN ASSOCIATE DEAN 40.00 X 263917 0 28996 GREENBERG JUDITH ASSOCIATE DEAN 40.00 X 261595 0 53898 ROSATI DAVID CFO 40.00 X 234648 0 51573 ENGLER RUSSELL PROFESSOR 40.00 X 188483 0 46372 MONSERUD GARY PROFESSOR 40.00 X 213480 0 47087 SORENSON CHARLES PROFESSOR 40.00 X 195287 0 47328 TEICH PAUL PROFESSOR 40.00 X 221095 0 49848 DUSSAIS ALLISON PROFESSOR 40.00 X 186646 0 46653 2407187 0 425920 39 0 1 0 WELDON MEDIA 15 HARNESS LANE SUDBURY MA 01776 ADVERTISING 257066 ENERGY SOURCE LLC 311 BROADWAY PROVIDENCE RI 02909 LED LIGHTING CONVERSION 150885 SIGNATURE STAFF RESOURCES LLC 2460 NORTH FM 740 HEATH TX 75032 PR/MARKETING CONSULTANTS 133586 3 102000 225050 327050 TUITION AND FEES 611710 27123200 27123200 27123200 1064173 1064173 480000 0 480000 480000 480000 36000000 36007698 -7698 -7698 -7698 MISCELLANEOUS INCOME 611110 74567 74567 74567 29061292 27115502 0 1618740 11298573 11298573 1441732 924954 463959 52819 9808269 8129644 1614551 64074 922575 743956 171140 7479 1986761 1376050 574972 35739 693597 556675 130868 6054 212846 212846 92775 92775 143570 7250 122788 13532 377133 377133 646416 389005 252823 4588 699870 143949 555921 792142 776632 15510 51151 48301 2627 223 30304 20810 9494 1371300 1343874 27426 430 430 LIBRARY SERVICES 477883 477883 STUDENT SERVICES 444883 441715 3168 ALUMNI RELATIONS 73373 54358 19015 PERKINS LOAN PROGRAM 6570 6570 31572153 27062974 4305656 203523 897 1106 1911627 2366911 201059 221199 196950 131300 950801 793755 658467 518074 43761264 26812895 17852134 16948369 94366585 92121411 116138520 113102125 1140485 1045362 278140 172200 1003983 1019254 2422608 2236816 X 110927892 107982035 2545623 2640877 242397 242397 113715912 110865309 116138520 113102125 -2510861 -339742 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 185123 X X X SCHOOL WALL FURNISHINGS 0 89125837 72890 644241 506 89842462 87607333 79265 1439239 89125837 73227331 14135361 244641 87607333 71829787 114149 1283395 73227331 65229448 6092975 512364 5000 71829787 0.96800 0.00300 0.02900 0 0 1325454 1325454 19648831 8654332 10994499 9656304 8577335 1078969 13130675 9581228 3549447 16948369 REFUNDABLE US GOVERNMENT STUDENT LOANS 1019254 1019254 X 17422977 -339742 -339742 17762719 11298573 11298573 29061292 20273580 0 20273580 11298573 11298573 31572153 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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 EUROPE (INCLUDING ICELAND AND GREENLAND 0 1 CONFERENCE 5000 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 3 SUMMER SCHOOL 132487 0 4 0 0 0 4 137487 0 137487 0 0 0 0 0 0 PART I, LINE 3: 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. 1 GRANTS AND SCHOLARSHIPS 419 11236223 CURRENT TUITION RATE TUITION REMISSION OTHER FINANCIAL AID 2 62350 CURRENT TUITION RATE TUITION WAIVER PART I, LINE 2: 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. X X X 1 0 X X X X X X 0 0 0 0 0 0 0 0 0 O'BRIEN JOHN DEAN 459240 0 0 0 182796 0 26500 0 27665 0 696201 0 0 0 CALAMARE SUSAN ASSOCIATE DEAN 262333 0 0 0 1584 0 26233 0 2763 0 292913 0 0 0 GREENBERG JUDITH ASSOCIATE DEAN 258547 0 0 0 3048 0 26233 0 27665 0 315493 0 0 0 ROSATI DAVID CFO 234096 0 0 0 552 0 24028 0 27545 0 286221 0 0 0 ENGLER RUSSELL PROFESSOR 187451 0 0 0 1032 0 19140 0 27232 0 234855 0 0 0 MONSERUD GARY PROFESSOR 208536 0 0 0 4944 0 21074 0 26013 0 260567 0 0 0 SORENSON CHARLES PROFESSOR 192239 0 0 0 3048 0 19663 0 27665 0 242615 0 0 0 TEICH PAUL PROFESSOR 218047 0 0 0 3048 0 22183 0 27665 0 270943 0 0 0 DUSSAIS ALLISON PROFESSOR 186094 0 0 0 552 0 18988 0 27665 0 233299 0 0 0 PART I, LINE 1A 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. DEAN JOHN F O'BRIEN COMPENSATION AGREEMENT X 650000 131300 0 1 1 131300 SPURLING MATTHEW BOARD OF TRUSTEE'S SON 27300 TUITION WAIVER SPURLING KAITLIN BOARD OF TRUSTEE'S DAUGHTER 35050 TUITION WAIVER MARK LAWTON BROTHER OF TRUSTEE 10500 COMPENSATION 0 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 CONSORTIUM FOR INNOVATIVE LEGAL ED 875 SUMMIT AVENUE ST PAUL MN 55105 411884496 EDUCATION DE 501(C)(3) 11B N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0