2017-07-13T09:30:39-05:00 2016-08-31 420714325 RSM US LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2015-09-01 362371220 The John Marshall Law School JOHN 3129871407 315 South Plymouth Court Chicago IL 606043969 Cynthia T Sah CFO 3129871407 2017-07-12 1 Wayne Harder P00294296 3126343400 2015 2021-01-29 14:40:06Z Angela Darby Dickerson 315 South Plymouth Court Chicago IL 606043969 59303057 0 X www.JMLS.edu X 1899 IL Legal education. 25 25 748 26 0 0 2461743 2475881 49113701 44934274 2579970 1403810 217867 445794 54373281 49259759 11495593 11120143 0 0 32559158 26152078 120000 0 1102460 13356952 12476388 57531703 49748609 -3158422 -488850 110876034 105968633 31724142 26680056 79151892 79288577 X Honoring its history, The John Marshall Law School upholds, through its varied juris doctor and graduate degree programs, a tradition of diversity, innovation, access and opportunity, and consistently provides an education that combines the understanding of both the theory and the practice of law. 0 0 40560540 11120143 44934274 The John Marshall Law School educates students in preparation for thelegal profession. The School has 46 full time faculty and 113 full timestaff to administer the program.In the Fall of academic year 2015-2016, the enrollment was approximately 839 full-time students and 365 part-time students. In the academic year 2015-2016, the School awarded 420 Juris Doctor and 63 LLM/MS Degrees. 40560540 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 133 0 1 748 1 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 X Cynthia T Sah 3129871407 315 S Plymouth Court Chicago IL 606043969 Leonard F Amari President 1.00 1.00 X X 0 0 0 Claireen M Herting 1st Vice President 1.00 1.00 X X 0 0 0 Jon W DeMoss 2nd Vice President 1.00 X X 0 0 0 Michael V Favia 3rd Vice President 1.00 X X 0 0 0 Kenneth C Anderson Treasurer 1.00 X X 0 0 0 Hon Celia Gamrath Secretary 1.00 1.00 X X 0 0 0 James Henry Assistant Secretary (Started 6/3/16) 1.00 X X 0 0 0 Cathy Gonzales O'Kelly Assistant Secretary (Until 4/1/16) 1.00 X X 0 0 0 Christine M Castellano Trustee 1.00 X 0 0 0 Erhard R Chorle Trustee 1.00 X 0 0 0 James B Durkin Trustee 1.00 X 0 0 0 J Timothy Eaton Trustee 1.00 X 0 0 0 Hon Timothy C Evans Trustee 1.00 X 0 0 0 Joseph M Gagliardo Trustee 1.00 X 0 0 0 Paula Hudson Holderman Trustee 1.00 X 0 0 0 Mary Ann Hynes Trustee 1.00 1.00 X 0 0 0 Nancy Lee Johnson Trustee 1.00 X 0 0 0 Peter J Latz Trustee 1.00 X 0 0 0 George F Mahoney III Trustee 1.00 X 0 0 0 Hon Jessica A O'Brien Trustee 1.00 X 0 0 0 Floyd D Perkins Trustee 1.00 1.00 X 0 0 0 Jordan H Peters Trustee 1.00 X 0 0 0 Larry R Rodgers Trustee 1.00 X 0 0 0 James F Sullivan Trustee 1.00 X 0 0 0 Nicholas C Zagotta Trustee 1.00 X 0 0 0 Roger Zamparo Jr Trustee 1.00 X 0 0 0 Cynthia T Sah Chief Financial Officer 40.00 X 190469 0 46775 John E Corkery Dean 40.00 X 391899 0 54716 Anthony S Niedwiecki Associate Dean 40.00 X 231226 0 51091 William B Powers Associate Dean 40.00 X 223672 0 52649 Ralph Ruebner Associate Dean (until 9/15/15) 40.00 X 221439 0 38528 Kathryn Kennedy Associate Dean 40.00 X 220445 0 51269 Julie Spanbauer Associate Dean 40.00 X 187248 0 30918 Margaret O Frossard Associate Dean 40.00 X 162971 0 42383 Gerald Berendt Professor 40.00 X 251364 0 53899 Robert Nye Professor 40.00 X 248232 0 53349 Doris Long Professor 40.00 X 243601 0 45428 Timothy P O'Neill Professor 40.00 X 242326 0 52995 Michael Seng Professor 40.00 X 235181 0 49294 3050073 0 623294 75 0 1 0 SKC Communications PO Box 874843 Kansas City MO 64187 IT Contractor 704160 CBA Condominium Association 321 S Plymouth Court Chicago IL 60604 Condo Association 560770 Vedder Price PC 222 N LaSalle Street Chicago IL 60601 Legal Services 395566 Chicago Transit Authority 567 W Lake Street Chicago IL 60661 Transportation Services 325639 MB Real Estate Management 181 W Madison Street Chicago IL 60602 Management Services 244795 12 1130343 1345538 10828 2475881 Tuition and Fees 900099 44934274 44934274 44934274 1035881 1035881 407195 384156 23039 23039 23039 10027071 9659142 367929 367929 367929 Property Tax Refund 900099 255838 255838 Conference Revenue 611430 80930 80930 85987 85987 422755 49259759 44934274 0 1849604 25000 25000 11095143 11095143 1829368 1829368 18097857 15687710 1716920 693227 1590853 1294769 256315 39769 3206055 1929877 1144857 131321 1427945 1143249 277018 7678 591288 9226 582062 96780 96780 73328 73328 1921418 1311437 591596 18385 203603 203603 1160800 478818 617642 64340 360032 360032 882535 850499 20651 11385 417845 372957 19247 25641 49352 37276 4646 7430 4684120 4514087 109608 60425 616245 596312 12849 7084 Bar Preparation 373779 373495 284 Event Catering 224764 175809 24767 24188 Dues & Subscriptions 196922 58855 126480 11587 Bad Debt Expense 158180 158180 465397 245989 219408 49748609 40560540 8085609 1102460 14442297 5370189 252977 668468 274100 346281 3645966 4308653 4300 4305 634559 675633 83819669 35886984 50606464 47932685 36952070 38545621 14300 14300 4049001 8102498 110876034 105968633 5171883 3545755 19804729 17849910 6747530 5284391 31724142 26680056 X 66982560 66847750 5510351 5371765 6658981 7069062 79151892 79288577 110876034 105968633 -488850 625535 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9936507 410081 567099 859359 10054328 10385017 202037 307997 958544 9936507 10100481 245381 1459394 1420239 10385017 9906584 144300 620549 570952 10100481 9240357 143748 961537 439058 9906584 0.01780 0.70310 0.27910 0 0 1985494 1985494 52816397 19010776 33805621 15280869 7690942 7589927 13736909 9185266 4551643 47932685 Student Loan Funds 8046220 Other Assets 56278 8102498 Other Liabilities 92917 Student Deposits 4053575 Interfund Balance 1137899 5284391 X Part V, Line 4: Endowment funds are to be used as specified by the donors and designated by the board. Part X, Line 2: The School is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the School may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination from taxing authorities, based on the technical merits of the positions. Examples of tax positions include the tax-exempt status of the School and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position, if any, are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. At August 31, 2016, there were no unrecognized tax benefits identified or recorded as liabilities. The School files Form 990 in the U.S. federal jurisdiction. The School is no longer subject to examination by the Internal Revenue Service for fiscal years before 2013. 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 is in compliance with Rev. Proc. 75-50. The School publishes its nondiscrimination policy in publications presented by The John Marshall Law School and through its website. Schedule E, Part I, Line 6 The organization received $1,130,343 of government grants during the fiscal year. 1 Southern Illinois University Lincoln Drive Carbondale IL 62901 376005961 State of Illinois 25000 See Part IVThe Veterans Legal Support Center & Clinic at The John Marshall Law School and Southern Illinois University School of Law have created an urban/rural partnership to bring pro bono legal services to veterans located in the northeast and south regions of the state of Illinois. Veterans needing representation for their disability, educational and medical cases before the U.S. Department of Veterans Affairs receive pro bono legal services under this program. 1 0 Scholarships 932 11095143 Part I, Line 2: The School awards scholarships to students which are funded from operations or from donations. The scholarships from operating funds are awarded on the basis of academic performance for continuing students or related parameters such as LSAT scores, GPA and completed application forms for entering students. Donor-funded scholarships are awarded based on criteria set forth by donors. The Associate Dean for Students and Admissions and The Office of Admissions communicate the availability of the scholarships, process the applications and determine which applicants have qualified based on information provided by the Registrar's office for those awarded on the basis of academic performance. Additionally for those that are donor-funded, a Committee established by the School may be called upon to determine which applicants qualify based on donor-requirements. Once awarded, the scholarships are posted to the individual students' accounts. The Financial Aid Office maintains records of scholarship awards and ensures that these are factored into the calculation of how much federally funded financial aid each student is eligible to receive. After the initial award letters are sent out, additional scholarships may be awarded. The posting of additional scholarships triggers a re-evaluation of the student's eligibility for federally funded student loans, which may result in adjustments to the student's loan awarded. A copy of the grant agreement is maintained at the School unit and the Business office. The School unit that applied for the grant is primarily responsible for compliance with the grant agreement. The disbursement of grant funds are periodically reviewed to ensure compliance with grant agreement provisions by the responsible School unit and Business office staff. The Business office is also provided with copies of grant reports submitted to the grantor. X X 1 0 0 0 0 0 0 0 0 Cynthia T Sah Chief Financial Officer 188489 0 0 0 1980 0 19843 0 26932 0 237244 0 0 0 John E Corkery Dean 385719 0 0 0 6180 0 26500 0 28216 0 446615 0 0 0 Anthony S Niedwiecki Associate Dean 230776 0 0 0 450 0 23865 0 27226 0 282317 0 0 0 William B Powers Associate Dean 222382 0 0 0 1290 0 23158 0 29491 0 276321 0 0 0 Ralph Ruebner Associate Dean (until 9/15/15) 160273 0 0 0 61166 0 16310 0 22218 0 259967 0 0 0 Kathryn Kennedy Associate Dean 218465 0 0 0 1980 0 22713 0 28556 0 271714 0 0 0 Julie Spanbauer Associate Dean 185958 0 0 0 1290 0 18802 0 12116 0 218166 0 0 0 Margaret O Frossard Associate Dean 160991 0 0 0 1980 0 16667 0 25716 0 205354 0 0 0 Gerald Berendt Professor 247554 0 0 0 3810 0 25683 0 28216 0 305263 0 0 0 Robert Nye Professor 242052 0 0 0 6180 0 25133 0 28216 0 301581 0 0 0 Doris Long Professor 241621 0 0 0 1980 0 24374 0 21054 0 289029 0 0 0 Timothy P O'Neill Professor 238516 0 0 0 3810 0 24779 0 28216 0 295321 0 0 0 Michael Seng Professor 229001 0 0 0 6180 0 23578 0 25716 0 284475 0 0 0 Part I, Line 4a Ralph Ruebner received a severance payment of $58,333 during calendar year 2015. Form 990, Part VI, Section B, line 11 The Controller, CFO and Dean of the Law School review the Form 990 prior to filing. The Board of Trustees and the Board of Visitors both receive a copy once the Form 990 is filed. Form 990, Part VI, Section B, line 12c On an annual basis, all Board members shall be provided with a copy of conflict of interest policy and required to complete and sign the acknowledgment and disclosure form. All completed forms shall be provided to and reviewed by the Board's Executive Committee, as well as all other conflict information provided by Board members. All actual and potential conflicts of interests shall be disclosed by Board members to the Board's Executive Committee through the annual disclosure form and/or whenever a conflict arises. The disinterested members of the Board's Executive Committee shall make a determination as to whether a conflict exists and what subsequent action is appropriate (if any). The Board's Executive Committee shall inform the Board of such determination and action. The Board shall retain the right to modify or reverse such determination and action, and shall retain the ultimate enforcement authority with respect to the interpretation and application of this policy. Form 990, Part VI, Section B, line 15 The Board of Trustees approves all Dean level and CFO compensation. The Dean's compensation is based on comparability data that is provided to the Board of Trustees. The process to determine the compensation is documented in the board minutes. Form 990, Part VI, Section C, line 19 The John Marshall Law School makes its governing documents, conflict of interest policy, and financial statements available to the public upon request for the same period of disclosure as set forth in IRC section 6104(d). The John Marshall Law School Foundation Inc 315 South Plymouth Court Chicago IL 606043969 208262036 Fundraising IL 501(c)(3) Line 5 The John Marshall Law School 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 The John Marshall Law School Foundation O 63009 Cost