2016-07-14T14:45:06-05:00 2015-08-31 420714325 RSM US LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2014-09-01 362371220 The John Marshall Law School JOHN 3129871407 315 South Plymouth Court Chicago IL 606043969 Cynthia T Sah CFO 3129871407 2016-07-14 1 Marek Rozowicz P01616027 3126343400 2014 2016-09-27 15:27:22Z Leonard F Amari 315 South Plymouth Court Chicago IL 606043969 60803965 0 X www.JMLS.edu X 1899 IL Legal education 24 24 845 25 0 0 2239940 2461743 54292329 49113701 2654649 2579970 1246213 217867 60433131 54373281 10974565 11495593 0 0 35094118 32559158 130000 120000 1329665 15308207 13356952 61506890 57531703 -1073759 -3158422 110134261 110876034 26305098 31724142 83829163 79151892 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 47710009 11495593 49113701 The John Marshall Law School educates students in preparation for thelegal profession. The School has 55 full time faculty and 119 full timestaff to administer the program. Achievements: In the Fall of academic year 2014-2015, the enrollment was approximately 912 full-time students and 407 part-time students. In the academic year 2014-2015, the School awarded 381 Juris Doctor and 89 LLM/MS Degrees. 47710009 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 142 0 1 845 1 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 X Cynthia T Sah 3124272737 315 S Plymouth Court Chicago IL 606043969 Leonard F Amari President 1.00 1.00 X X 0 0 0 Claireen Herting 1st Vice-President 1.00 1.00 X X 0 0 0 Jon DeMoss 2nd Vice-President 1.00 X X 0 0 0 Michael Favia 3rd Vice-President 1.00 X X 0 0 0 Mary Ann Hynes Treasurer 1.00 1.00 X X 0 0 0 Hon Celia Gamrath Secretary 1.00 1.00 X X 0 0 0 Cathy Gonzales O'Kelly Assistant Secretary 1.00 X 0 0 0 Erhard Chorle Trustee 1.00 X 0 0 0 James Durkin Trustee 1.00 X 0 0 0 Honorable Timothy Evans Trustee 1.00 X 0 0 0 Joseph Gagliardo Trustee 1.00 X 0 0 0 Nancy Lee Johnson Trustee 1.00 X 0 0 0 Honorable Jessica 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 Dixie Lee Peterson out-going Trustee 1.00 X 0 0 0 Larry R Rogers 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 Kenneth C Anderson Trustee 1.00 X 0 0 0 Paula Hudson Holderman Trustee 1.00 X 0 0 0 George F Mahoney III Trustee 1.00 X 0 0 0 Christine Castellano Trustee 1.00 X 0 0 0 Roger Zamparo Jr Trustee 1.00 X 0 0 0 J Timothy Eaton Trustee 1.00 X 0 0 0 Cynthia T Sah Chief Financial Officer 40.00 X 190845 0 40748 John E Corkery Dean 40.00 X 391899 0 46895 Ralph Ruebner Associate Dean 40.00 X 260581 0 46895 Kathryn Kennedy Associate Dean 40.00 X 219463 0 43707 William B Powers Associate Dean 40.00 X 221005 0 43887 Anthony S Niedwiecki Associate Dean 40.00 X 205601 0 42183 Margaret O Frossard Associate Dean 40.00 X 161304 0 38499 Joel Cornwell Professor 40.00 X 314061 0 18979 Michael Seng Professor 40.00 X 235181 0 44473 Timothy P O'Neill Professor 40.00 X 234996 0 45425 Robert Nye Professor 40.00 X 230306 0 44236 Celeste Hammond Professor 40.00 X 223051 0 44047 2888293 0 499974 83 0 1 0 Bulley & Andrews LLC 1755 W Armitage Chicago IL 60622 Construction Services 1166291 CBA Condominium Association 321 S Plymouth Court Chicago IL 60604 Condo Association 516527 Vedder Price PC 222 N LaSalle Street Chicago IL 60601 Legal Services 495991 Chicago Transit Authority 567 W Lake Street Chicago IL 60661 Transportation Services 369038 MB Real Estate Management 181 W Madison Street Chicago IL 60602 Management Services 284430 19 1213207 1248536 2461743 Tuition and Fees 900099 49113701 49113701 49113701 1060787 1060787 276442 322607 -46165 -46165 -46165 7627260 6108077 1519183 1519183 1519183 Conference Revenue 611430 185345 185345 78687 78687 264032 54373281 49113701 0 2797837 11495593 11495593 2888295 1619906 1268389 22686737 19717365 2307001 662371 1841151 1547076 239912 54163 3602551 2442885 999587 160079 1540424 1258031 234813 47580 517577 508567 9010 117770 117770 120000 120000 74400 74400 2402826 1263256 1126625 12945 173467 550 172917 1480267 524383 873940 81944 436518 436319 199 1177097 1139216 24419 13462 491437 453066 7754 30617 42638 30884 9293 2461 4647692 4478981 108756 59955 577090 559283 11479 6328 Event Catering 253633 180572 33806 39255 Dues & Subscriptions 230035 80844 143577 5614 Bar Preperation 212030 211630 400 Bad Debt Expense 122801 122801 399674 270169 105624 23881 57531703 47710009 8492029 1329665 13065126 14442297 247420 252977 278741 274100 4620621 3645966 4225 4300 720277 634559 81809326 31202862 53574518 50606464 36916219 36952070 14300 14300 692814 4049001 110134261 110876034 3394327 5171883 21398701 19804729 1512070 6747530 26305098 31724142 X 71429969 66982560 5942250 5510351 6456944 6658981 83829163 79151892 110134261 110876034 -3158422 -1518849 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10385017 202037 307997 958544 9936507 10100481 245381 1459394 1420239 10385017 9906584 144300 620549 570952 10100481 9240357 143748 961537 439058 9906584 8558393 111244 820362 249642 9240357 0.01700 0.67020 0.31280 0 0 1985494 1985494 52421307 16541202 35880105 14032062 6319330 7712732 13370463 8342330 5028133 50606464 Other Liabilities 56466 Student Deposits 5534170 Interfund Balance 1156894 6747530 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, 2015, 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 2012. 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 $1,213,207 of government grants during the fiscal year. X X X X X X 1 The Beach Group LLC 7548 Laurel Creek Lane Springfield VA 22150 Consulting 0 0 120000 -120000 120000 -120000 IL 1 Scholarships 922 11495593 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. X X 1 0 0 0 0 0 0 0 0 Cynthia T Sah Chief Financial Officer 188865 0 0 0 1980 0 19853 0 20895 0 231593 0 0 0 John E Corkery Dean 385719 0 0 0 6180 0 26000 0 20895 0 438794 0 0 0 Ralph Ruebner Associate Dean 254401 0 0 0 6180 0 26000 0 20895 0 307476 0 0 0 Kathryn Kennedy Associate Dean 217483 0 0 0 1980 0 22639 0 21068 0 263170 0 0 0 William B Powers Associate Dean 220315 0 0 0 690 0 22992 0 20895 0 264892 0 0 0 Anthony S Niedwiecki Associate Dean 205151 0 0 0 450 0 21303 0 20880 0 247784 0 0 0 Margaret O Frossard Associate Dean 159324 0 0 0 1980 0 16500 0 21999 0 199803 0 0 0 Joel Cornwell Professor 72578 0 0 0 241483 0 7724 0 11255 0 333040 0 0 0 Michael Seng Professor 229001 0 0 0 6180 0 23578 0 20895 0 279654 0 0 0 Timothy P O'Neill Professor 233016 0 0 0 1980 0 24530 0 20895 0 280421 0 0 0 Robert Nye Professor 224126 0 0 0 6180 0 23341 0 20895 0 274542 0 0 0 Celeste Hammond Professor 219241 0 0 0 3810 0 23152 0 20895 0 267098 0 0 0 Part I, Line 4a Joel Cornwell received a severance payment of $240,000 during calendar year 2014. 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 0 0 0 1 1