VERMONT LAW SCHOOL INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT LAW SCHOOL INC (EIN 23-7251952)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-12
- IRS object ID
- 201741329349303189
- Schema version
- 2015v3.0
- 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 C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-12T12:44:01-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010523282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1100 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 041041100 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237251952 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VERM | BusinessNameControlTxt |
| Phone | 8028311000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lorraine Atwood | PersonNm |
| Person Title | VP of Finance | PersonTitleTxt |
| Phone | 8028311000 | PhoneNum |
| Signature | 2017-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Barbara J McGuan CPA | PreparerPersonNm |
| PTIN | P00219457 | PTIN |
| Phone | 2077752387 | PhoneNum |
| Preparation | 2017-05-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Lorraine Atwood | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,876,437 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.vermontlaw.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Activity Or Mission | Developing a generation of leaders to use the power of law to make a difference. | ActivityOrMissionDesc |
| Voting Members Governing Body | 28 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 409 | TotalEmployeeCnt |
| Total Volunteers | 180 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,113,140 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,711,036 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $27,929,853 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,459,433 | CYProgramServiceRevenueAmt |
| PY Investment Income | $546,973 | PYInvestmentIncomeAmt |
| CY Investment Income | $364,671 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $32,589,966 | PYTotalRevenueAmt |
| CY Total Revenue | $31,535,140 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,048,285 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,238,001 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,575,516 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,914,956 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $2,065 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $9,675 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $916,085 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,390,004 | PYOtherExpensesAmt |
| CY Other Expenses | $9,491,335 | CYOtherExpensesAmt |
| PY Total Expenses | $34,015,870 | PYTotalExpensesAmt |
| CY Total Expenses | $32,653,967 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,425,904 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,118,827 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $45,858,750 | TotalAssetsBOYAmt |
| Total Assets EOY | $43,644,867 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,416,670 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,712,847 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,442,080 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,932,020 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | We are committed to developing a generation of leaders who use the power of the law to make a difference in our communities and the world. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $27,144,133 | ExpenseAmt |
| Grant | $9,238,001 | GrantAmt |
| Revenue | $26,459,433 | RevenueAmt |
| Desc | Vermont Law School provides the best legal and environmental education, with an emphasis on public service. The Environmental Law Center at VLS houses the largest graduate environmental law program in the country, offering master's and LLM programs on campus, online, and in hybrid formats, and is consistently ranked the nation's best by U.S. News and World Report. The school offers experiential opportunities through its Environmental and Natural Resources Law Clinic, South Royalton Legal Clinic, Food and Agriculture Clinic, Center for Agriculture and Food Systems, Criminal Law Clinic, Energy Clinic, Institute for Energy and the Environment, Center for Applied Human Rights, Environmental Tax Policy Institute, Legislative Clinic, U.S.-Asia Partnerships for Environmental Law, General Practice Program, Dispute Resolution Program, Semester-in-Practice, and JD and Master's Externship Programs. The International and Comparative Law Program enables students to experience a semester abroad or earn a specialized degree from a leading university in France, Spain, England, Canada, or Italy. In 2016, 583 full-time students were enrolled in JD and other advanced degree programs. Vermont Law School awarded 256 JD and other advanced degrees. | Desc |
| Total Program Service Expenses | $27,144,133 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | 0 | 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 | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | Yes (1) | InvestTaxExemptBondsInd |
| Escrow Account | Yes (1) | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | 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 | 0 | 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 | 1038 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 409 | 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 | 28 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lorraine Atwood | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8028311209 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (40 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 |
|---|---|---|---|---|---|---|---|---|
| Christopher Dutton | ||||||||
| Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| James Hanson | ||||||||
| Vice Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Richard Matasar | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Gerard Jones | ||||||||
| Past Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Matthew Matule | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| George McKann | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Kevin Mendik | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Robert Taisey | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| William Lytton | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Anne Debevoise Ostby | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Richard Ayres | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Edna Baugh | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Randolph Brock | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| James Clemons | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Robert Fiske | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Sheppard Guryan | ||||||||
| Past Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Peter Hall | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Mark Sciarrotta | ||||||||
| Secretary | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Whitney Debevoise | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Ashton Roberts | ||||||||
| Past Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Glenn Berger | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Leslie Cadwell | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Brian Dunkiel | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Colleen Connor | ||||||||
| Treasurer | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Charles E Shafer | ||||||||
| Past Secretary | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Marc Mihaly | ||||||||
| President/Dean & Professor | 40.00 | Yes (X) | Yes (X) | $216,195 | $0 | $28,172 | ||
| Harold Jones | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Patrick Marass | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Constance Neary | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Karis North | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Scott Cullen | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Catherine MacKenzie | ||||||||
| Trustee | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Lorraine Atwood | ||||||||
| VP of Finance | 40.00 | Yes (X) | $132,756 | $0 | $26,273 | |||
| Jackie Gardina | ||||||||
| Vice Dean for Faculty | 40.00 | $153,615 | $0 | $20,509 | Yes (X) | |||
| Stephanie Willbanks | ||||||||
| Vice Dean for Admin & Student Affairs | 40.00 | $151,931 | $0 | $27,979 | Yes (X) | |||
| David Firestone | ||||||||
| Professor of Law | 40.00 | $151,975 | $0 | $20,627 | Yes (X) | |||
| Michael Dworkin | ||||||||
| Professor of Law | 40.00 | $147,852 | $0 | $18,708 | Yes (X) | |||
| Melissa Scanlan | ||||||||
| Professor of Law | 40.00 | $156,717 | $0 | $3,184 | Yes (X) | |||
| Laurie Ristino | ||||||||
| Professor of Law | 40.00 | $151,056 | $0 | $28,106 | Yes (X) | |||
| Margaret Barry | ||||||||
| Associate Dean for Clinical & Experiential Program | 40.00 | $159,919 | $0 | $26,472 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,422,016 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $200,030 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 35 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Advanced Cleaning Concepts | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 5404 | AddressLine1Txt |
| City | West Lebanon | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03784 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Cleaning | ServicesDesc |
| Compensation | $177,998 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,024,824 | GovernmentGrantsAmt |
| All Other Contributions | $2,686,212 | AllOtherContributionsAmt |
| Noncash Contributions | $9,974 | NoncashContributionsAmt |
| Total Contributions | $4,711,036 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees | 611600 | $25,806,623 | $25,806,623 |
| Miscellaneous Revenue | 900099 | $429,397 | $429,397 |
| Auxiliary Enterprises | 900099 | $223,413 | $223,413 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,459,433 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $209,877 | TotalRevenueColumnAmt |
| Exclusion | $209,877 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,491,091 | SecuritiesAmt |
| Other | $5,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,338,761 | SecuritiesAmt |
| Other | $2,536 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $152,330 | SecuritiesAmt |
| Other | $2,464 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,794 | TotalRevenueColumnAmt |
| Exclusion | $154,794 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,535,140 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,459,433 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $364,671 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,252 | TotalAmt |
| Program Services | $135,252 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,692,980 | TotalAmt |
| Program Services | $8,692,980 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409,769 | TotalAmt |
| Program Services | $409,769 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $757,430 | TotalAmt |
| Program Services | $354,034 | ProgramServicesAmt |
| Management And General | $403,396 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,045,534 | TotalAmt |
| Program Services | $9,316,213 | ProgramServicesAmt |
| Management And General | $1,233,192 | ManagementAndGeneralAmt |
| Fundraising | $496,129 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,484 | TotalAmt |
| Program Services | $64,262 | ProgramServicesAmt |
| Management And General | $6,050 | ManagementAndGeneralAmt |
| Fundraising | $4,172 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,223,344 | TotalAmt |
| Program Services | $1,009,384 | ProgramServicesAmt |
| Management And General | $151,520 | ManagementAndGeneralAmt |
| Fundraising | $62,440 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $814,164 | TotalAmt |
| Program Services | $652,909 | ProgramServicesAmt |
| Management And General | $122,703 | ManagementAndGeneralAmt |
| Fundraising | $38,552 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,926 | TotalAmt |
| Management And General | $27,926 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,773 | TotalAmt |
| Management And General | $87,773 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,542 | TotalAmt |
| Management And General | $74,542 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,114 | TotalAmt |
| Management And General | $48,114 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,675 | TotalAmt |
| Fundraising | $9,675 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,425 | TotalAmt |
| Management And General | $53,425 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,523,487 | TotalAmt |
| Program Services | $1,455,138 | ProgramServicesAmt |
| Management And General | $68,349 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $359,778 | TotalAmt |
| Program Services | $148,050 | ProgramServicesAmt |
| Management And General | $211,728 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,210 | TotalAmt |
| Program Services | $100,012 | ProgramServicesAmt |
| Management And General | $110,048 | ManagementAndGeneralAmt |
| Fundraising | $39,150 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,010 | TotalAmt |
| Program Services | $109,409 | ProgramServicesAmt |
| Management And General | $235,579 | ManagementAndGeneralAmt |
| Fundraising | $2,022 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $807,656 | TotalAmt |
| Program Services | $649,688 | ProgramServicesAmt |
| Management And General | $147,926 | ManagementAndGeneralAmt |
| Fundraising | $10,042 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $440,975 | TotalAmt |
| Program Services | $389,740 | ProgramServicesAmt |
| Management And General | $13,660 | ManagementAndGeneralAmt |
| Fundraising | $37,575 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,357 | TotalAmt |
| Program Services | $239,748 | ProgramServicesAmt |
| Management And General | $12,037 | ManagementAndGeneralAmt |
| Fundraising | $43,572 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $673,113 | TotalAmt |
| Program Services | $582,520 | ProgramServicesAmt |
| Management And General | $90,593 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $945,995 | TotalAmt |
| Program Services | $749,281 | ProgramServicesAmt |
| Management And General | $182,869 | ManagementAndGeneralAmt |
| Fundraising | $13,845 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $648,259 | TotalAmt |
| Program Services | $437,091 | ProgramServicesAmt |
| Management And General | $211,168 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Library Resources | $692,914 | $681,891 | $10,375 | $648 |
| Food Service | $376,626 | $376,626 | ||
| Printing & Publications | $345,315 | $44,296 | $290,698 | $10,321 |
| Student Activities | $156,224 | $78,648 | $77,576 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,337,636 | TotalAmt |
| Program Services | $843,818 | ProgramServicesAmt |
| Management And General | $345,876 | ManagementAndGeneralAmt |
| Fundraising | $147,942 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,653,967 | TotalAmt |
| Program Services | $27,144,133 | ProgramServicesAmt |
| Management And General | $4,593,749 | ManagementAndGeneralAmt |
| Fundraising | $916,085 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,851,879 | BOYAmt |
| EOY | $2,870,288 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,473,513 | BOYAmt |
| EOY | $2,451,668 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,972,232 | BOYAmt |
| EOY | $3,561,909 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,328 | BOYAmt |
| EOY | $602,449 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,408,875 | BOYAmt |
| EOY | $2,962,389 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,734 | BOYAmt |
| EOY | $957,085 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,355,382 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,204,243 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,811,280 | BOYAmt |
| EOY | $21,151,139 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,484,504 | BOYAmt |
| EOY | $8,730,505 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,970 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,435 | BOYAmt |
| EOY | $357,435 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,858,750 | BOYAmt |
| EOY | $43,644,867 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,411,000 | BOYAmt |
| EOY | $1,557,847 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,791,732 | BOYAmt |
| EOY | $1,923,796 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,886,572 | BOYAmt |
| EOY | $12,273,332 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,327,366 | BOYAmt |
| EOY | $1,957,872 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,416,670 | BOYAmt |
| EOY | $17,712,847 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,371,869 | BOYAmt |
| EOY | $15,101,935 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,507,661 | BOYAmt |
| EOY | $5,233,091 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,562,550 | BOYAmt |
| EOY | $5,596,994 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,442,080 | BOYAmt |
| EOY | $25,932,020 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,858,750 | BOYAmt |
| EOY | $43,644,867 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,118,827 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$391,233 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $48,114 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $48,114 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Vermont Law School engaged a local, Vermont-based lobbying firm to advocate on its behalf with the goal of elevating the school's visibility within the Vermont State government. Specific lobbying activities included the coordination of meetings between state and school officials, the distribution of schoolproduced information to relevant state employees, and the arrangement of various events involving individuals from both the school and state. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,697,961 | BeginningYearBalanceAmt |
| Contributions | $34,444 | ContributionsAmt |
| Investment Earnings Or Losses | -$85,620 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,222,410 | OtherExpendituresAmt |
| End Year Balance | $9,424,375 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,523,394 | BeginningYearBalanceAmt |
| Contributions | $127,286 | ContributionsAmt |
| Investment Earnings Or Losses | $286,670 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,239,389 | OtherExpendituresAmt |
| End Year Balance | $10,697,961 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,974,463 | BeginningYearBalanceAmt |
| Contributions | $5,547 | ContributionsAmt |
| Investment Earnings Or Losses | $1,542,736 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,999,352 | OtherExpendituresAmt |
| End Year Balance | $11,523,394 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,174,393 | BeginningYearBalanceAmt |
| Contributions | $88,029 | ContributionsAmt |
| Investment Earnings Or Losses | $1,075,613 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $363,572 | OtherExpendituresAmt |
| End Year Balance | $11,974,463 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,535,372 | BeginningYearBalanceAmt |
| Contributions | $275,129 | ContributionsAmt |
| Investment Earnings Or Losses | -$15,121 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $620,987 | OtherExpendituresAmt |
| End Year Balance | $11,174,393 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.25610 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.58810 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.15580 | 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 | $485,663 | OtherCostOrOtherBasisAmt |
| Book Value | $485,663 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,196,114 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,995,887 | DepreciationAmt |
| Book Value | $19,200,227 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,605,340 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,034,405 | DepreciationAmt |
| Book Value | $570,935 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,068,265 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,173,951 | DepreciationAmt |
| Book Value | $894,314 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,151,139 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Refundable Advances | Desc |
| Amt | $1,957,872 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,957,872 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $22,397,502 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$391,233 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$391,233 | RevenueNotReportedAmt |
| Revenue Subtotal | $22,788,735 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $53,425 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $8,692,980 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $8,746,405 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $31,535,140 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,907,562 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,907,562 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $53,425 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $8,692,980 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $8,746,405 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $32,653,967 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 1a: | The collection, which consists of library books, periodicals and related material, was acquired through purchases and contributions since the Law School's inception and is not recognized as an asset on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as decreases in temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected in the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. |
| Part III, Line 4: | The collection consists of library books, periodicals and related material used by the students and faculty for scholarly research. |
| Part V, Line 4: | The Law School's endowment consists of approximately 70 individual funds established for a variety of purposes. Its endowment includes both donor-restricted endowment funds and funds designated by the Board of Trustees to function as endowments. As required by GAAP, net assets associated with endowment funds, including funds designated by the Board of Trustees to function as endowments, are classified and reported based on the existence or absence of donor imposed restrictions. |
| Part XI, Line 4b - Other Adjustments: | Institutional Aid & Scholarships 8,692,980. |
| Part XII, Line 4b - Other Adjustments: | Institutional Aid & Scholarships 8,692,980. |
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's non-discrimination policy is published in brochures and advertising materials. |
| Schedule E, Part I, Line 6 | The Law School receives financial assistance from the Department of Education to offset the tuition costs for students. The funding that the Law School receives is in the form of Federal Work Study, FFEL and Perkins funding. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Legal Education | SpecificServicesProvidedTxt |
| Region Total Expenditures | $409,769 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $409,769 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $409,769 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Asia and the Pacific | RegionTxt |
| Purpose Of Grant | Legal Training | PurposeOfGrantTxt |
| Cash Grant | $409,769 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire Transfer and Cash Disbursements | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| 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 2: | FormAndLineReferenceDesc |
| Explanation | The Director of the program works closely with the recipient of the funds to coordinate activities/training essential for program effectiveness that will be paid for by a grant. The recipient submits receipts to substantiate the grant related purpose and amount of every expense paid to the recipient. Under the supervision of the Director the request for funds is compiled and translated if necessary. The Director approves the final submission with accompanying receipts which is then submitted to the business office. The business office performs additional review and codes the receipts to the proper accounts. The funds are then forwarded to the recipient. The Program Administrator confirms receipts of the fund with the recipient. If deemed necessary, Vermont Law School may carry out an on-site monitoring visit for general training, reviewing of the recipient's procedures, and informing the recipient of grant requirements. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| NOFA Northeast Organic Farming Association of Vermont | |||||||
| 14 Pleasant Street | Richmond | VT | 05477 | 223260420 | 501(c)(3) | $10,178 | Assist the school's Center for Agriculture and Food Systems with stakeholder outreach, data collection activities, and assist CAFS with development of deliverables for the Farmers' Market project on a national and regional scale. |
| Farmer's Market Coalition | |||||||
| 1661 West Avenue | Miami Beach | FL | 33139 | 204993020 | 501(c)(3) | $14,293 | Assist the law school's Center for Agriculture and Food Studies with stakeholder outreach, data collection activities, and assist CAFS with development of deliverables for the Farmers' Market project on a national and regional scale. |
| University of Connecticut | |||||||
| 436 Whitney Road Ext 1133 | Storrs | CT | 06269 | 060772160 | 501(c)(3) | $32,219 | Assist the law school's Center for Agriculture and Food Studies with legal research and the creation of resources around local food policies. |
| Harvard Law School | |||||||
| PO Box 415649 | Boston | MA | 02241 | 042103580 | 501(c)(3) | $44,763 | Assist the law school's Center for Agriculture and Food Studies with legal research and the creation of resources around local food policies. |
| Mitchell Hamline School of Law | |||||||
| 875 Summit Avenue | Saint Paul | MN | 55105 | 411896367 | 501(c)(3) | $33,798 | Assist the law school with legal research and drafting of the report on a national food policy. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and other student aid | GrantTypeTxt |
| Recipient | 488 | RecipientCnt |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $8,692,980 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | The Scholarships and other student aid are in the form of tuition discounts applied to the recipients' account | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Business office reviews the recipient's Form 990 and A-133 audit report if available. The Director of the program at VLS works closely with the recipient of the funds that will be paid by the grant to coordinate activities/training essential for program effectiveness. The recipient submits invoices to VLS which are reviewed and approved by the Program Director to substantiate the grant related purpose. The invoice is then forwarded to the business office for review and coding to the proper accounts. The funds are then forwarded to the recipient. If deemed necessary, VLS may carry out an on site monitoring visit for general training, reviewing of the recipient's procedures/records and informing the recipient of grant requirements. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 | Yes (1) | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Marc Mihaly | ||||||||||||||
| President/Dean & Professor | $212,385 | $0 | $0 | $0 | $3,810 | $0 | $4,500 | $0 | $23,672 | $0 | $244,367 | $0 | $0 | $0 |
| Lorraine Atwood | ||||||||||||||
| VP of Finance | $131,002 | $0 | $0 | $0 | $1,754 | $0 | $2,730 | $0 | $23,543 | $0 | $159,029 | $0 | $0 | $0 |
| Jackie Gardina | ||||||||||||||
| Vice Dean for Faculty | $153,165 | $0 | $0 | $0 | $450 | $0 | $3,280 | $0 | $17,229 | $0 | $174,124 | $0 | $0 | $0 |
| Stephanie Willbanks | ||||||||||||||
| Vice Dean for Admin & Student Affair | $147,384 | $0 | $2,567 | $0 | $1,980 | $0 | $3,120 | $0 | $24,859 | $0 | $179,910 | $0 | $0 | $0 |
| David Firestone | ||||||||||||||
| Professor of Law | $126,443 | $0 | $20,000 | $0 | $5,532 | $0 | $2,738 | $0 | $17,889 | $0 | $172,602 | $0 | $0 | $0 |
| Michael Dworkin | ||||||||||||||
| Professor of Law | $127,747 | $0 | $18,125 | $0 | $1,980 | $0 | $2,716 | $0 | $15,992 | $0 | $166,560 | $0 | $0 | $0 |
| Melissa Scanlan | ||||||||||||||
| Professor of Law | $151,350 | $0 | $5,067 | $0 | $300 | $0 | $3,040 | $0 | $144 | $0 | $159,901 | $0 | $0 | $0 |
| Laurie Ristino | ||||||||||||||
| Professor of Law | $129,124 | $0 | $21,500 | $0 | $432 | $0 | $2,900 | $0 | $25,206 | $0 | $179,162 | $0 | $0 | $0 |
| Margaret Barry | ||||||||||||||
| Associate Dean for Clinical & Experi | $136,609 | $0 | $21,271 | $0 | $2,039 | $0 | $3,017 | $0 | $23,455 | $0 | $186,391 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 7 | FormAndLineReferenceDesc |
| Explanation | Bonuses are given for exceptional performance. Sometimes they are set out at the beginning of the year in a reconfirmation letter which describes the criteria for achieving the bonus as well as the potential amount. They may also be given during the year or at annual performance review time. In either situation, consideration is given to budget limitations, the person's position, title and compensation, historical trends and market best practices. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| Vermont Educational and Health Building Financing | ||||||||
| A | 237154667 | 9241603Z5 | 2003-06-19 | $3,940,000 | Finance Building and Equipment | 0 | 0 | 0 |
| Vermont Educational and Health Building Financing | ||||||||
| B | 237154667 | 9241603Z5 | 2011-03-24 | $10,750,000 | Finance Building and Equipment | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|
| A | $785,000 | $3,940,000 | $144,460 | $3,795,540 | 2003 | 0 | 0 | Yes (1) | Yes (1) |
| B | $1,190,000 | $10,750,000 | $189,577 | $10,560,423 | 2011 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Anne Debevoise Ostby (Trustee) and Whitney Debevoise (Trustee) have a family relationship. |
| Form 990, Part VI, Section B, line 11 | The 990, excluding certain Schedule B Contributors, is first reviewed and approved by the audit committee. After approval by the audit committee, copies of the final return, excluding certain Schedule B Contributors, will be submitted electronically to the full Board prior to the filing date. |
| Form 990, Part VI, Section B, line 12c | All individuals covered by this policy shall complete and file a Conflict of Interest Disclosure Statement with the Secretary of the Board of Trustees annually by October 1. In the period between the filing of the annual statements, if an individual covered by this policy believes that he or she may have a conflict of interest with respect to this policy or any particular transaction, he or she shall promptly and fully disclose the potential conflict to the Secretary. The Secretary will accumulate all disclosure statements and furnish them to the Conflict of Interest Review Committee. This three-member committee is comprised of the Chair of the Board of Trustees, the Chair of the Audit Committee, and a Trustee to be named by the Chair of the Board of Trustees. The Secretary will be responsible for ensuring compliance with this policy and shall report to the Conflict of Interest Review Committee those individuals failing to furnish an annual statement. |
| Form 990, Part VI, Section B, line 15 | Compensation for the Dean at Vermont Law School is set and reviewed by the Executive Committee of the Board of Trustees. The Committee reviews comparison data in setting the salaries. The President and Dean has a contract which sets an initial salary. Salaries for employees are informed by market comparability studies done by the Human Resources & Payroll Manager using the service of a third party and multiple commercial surveys. The annual increase for the President and Dean is reviewed by the Executive Committee. |
| Form 990, Part VI, Section C, line 19 | The Organziation makes its Governing Documents, Conflict of Interest Policy, and Financial Statements available to the public upon request. |
| Form 990, Part X, Line 10: Land, Buildings, and Equipment | Section 1.263(a)-3(n) Election: Vermont Law School PO Box 96, South Royalton, VT 05068 EIN 23-7251952 Vermont Law School is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). |
Comments