HARVARD LAW REVIEW ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- HARVARD LAW REVIEW ASSOCIATION (EIN 04-2104292)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-16
- IRS object ID
- 201510479349300916
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-16T09:14:18-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 111986323 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUM LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 53 STATE STREET FLOOR 38 | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02109 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042104292 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARVARD LAW REVIEW ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HARV | BusinessNameControlTxt |
| Phone | 6174954650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 MASSACHUSETTS AVENUE | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NICOLAS SANSONE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6174954650 | PhoneNum |
| Signature | 2015-02-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BARRY CHAIT | PreparerPersonNm |
| PTIN | P01452996 | PTIN |
| Phone | 6178075000 | PhoneNum |
| Preparation | 2015-02-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RACHEL MILLER-ZEIGLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 MASSACHUSETTS AVENUE | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,073,392 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HARVARDLAWREVIEW.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1902 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 92 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,733,685 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,587,727 | CYProgramServiceRevenueAmt |
| PY Investment Income | $196,371 | PYInvestmentIncomeAmt |
| CY Investment Income | $485,665 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,930,056 | PYTotalRevenueAmt |
| CY Total Revenue | $3,073,392 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $241,140 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $285,163 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,992,716 | PYOtherExpensesAmt |
| CY Other Expenses | $2,080,758 | CYOtherExpensesAmt |
| PY Total Expenses | $2,233,856 | PYTotalExpensesAmt |
| CY Total Expenses | $2,365,921 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $696,200 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $707,471 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,353,038 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,581,214 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,508,676 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,260,343 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,844,362 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,320,871 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL THROUGH THE PUBLISHING OF HIGH QUALITY LEGAL SCHOLARSHIP EIGHT TIMES A YEAR IN PERIODICAL FORM, AS WELL AS THE UNIFORM SYSTEM OF CITATION (AKA THE BLUEBOOK) AS REVISED FROM TIME TO TIME. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,851,652 | ExpenseAmt |
| Revenue | $2,327,515 | RevenueAmt |
| Desc | THE HARVARD LAW REVIEW ASSOCIATION PUBLISHES BOOKS AND PERIODICALS FOR THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $41,084 | ExpenseAmt |
| Revenue | $260,212 | RevenueAmt |
| Desc | THE HARVARD LAW REVIEW ASSOCIATION PUBLISHES BOOKS AND PERIODICALS ONLINE FOR THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,892,736 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK ALPERT CPA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7818298868 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1399 WASHINGTON STREET | AddressLine1 |
| City | HANOVER | City |
| State | MA | State |
| ZIP Code | 02339 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| GEORGE MARSHALL MORIARTY | ||||||
| TRUSTEE/GRADUATE TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PROFESSOR CAROL STEIKER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PROFESSOR ELIZABETH BARTHOLET | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEAN MARTHA MINOW | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RACHEL MILLER-ZIEGLER VOL 128 | ||||||
| PRESIDENT | 40.00 | $0 | $0 | $0 | Yes (X) | |
| NICOLAS SANSONE VOL 128 | ||||||
| VP & TREASURER | 40.00 | $0 | $0 | $0 | Yes (X) | |
| GILLIAN GROSSMAN VOL 127 | ||||||
| PRESIDENT | 40.00 | $0 | $0 | $0 | Yes (X) | |
| BRENDAN GANTS VOL 127 | ||||||
| VP & TREASURER | 40.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SUPERIOR BINDERY | |||||
| 1 FEDERAL DRIVE | BRAINTREE | MA | 02184 | BINDING | $280,881 |
| HARVARD UNIVERSITY | |||||
| PO BOX 4999 | BOSTON | MA | 02212 | OPERATIONS | $279,294 |
| ROPES & GRAY | |||||
| 800 BOYLSTON STREET | BOSTON | MA | 02199 | LEGAL | $193,611 |
| UPSTATEMENT | |||||
| 319 A STREET SUITE 3D | BOSTON | MA | 02210 | WEBSITE DEVELOPMENT | $105,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF LEGAL | 511120 | $2,327,515 | $2,327,515 |
| SALE OF LEGAL-ONLINE S | 519100 | $260,212 | $260,212 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,587,727 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $485,665 | TotalRevenueColumnAmt |
| Exclusion | $485,665 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,073,392 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,587,727 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $485,665 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,704 | TotalAmt |
| Program Services | $154,163 | ProgramServicesAmt |
| Management And General | $38,541 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,459 | TotalAmt |
| Program Services | $73,967 | ProgramServicesAmt |
| Management And General | $18,492 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,664 | TotalAmt |
| Program Services | $148,531 | ProgramServicesAmt |
| Management And General | $37,133 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,126 | TotalAmt |
| Program Services | $36,101 | ProgramServicesAmt |
| Management And General | $9,025 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,919 | TotalAmt |
| Program Services | $121,535 | ProgramServicesAmt |
| Management And General | $30,384 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,893 | TotalAmt |
| Program Services | $46,314 | ProgramServicesAmt |
| Management And General | $11,579 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,304 | TotalAmt |
| Program Services | $10,643 | ProgramServicesAmt |
| Management And General | $2,661 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,826 | TotalAmt |
| Program Services | $39,861 | ProgramServicesAmt |
| Management And General | $9,965 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,258 | TotalAmt |
| Program Services | $86,606 | ProgramServicesAmt |
| Management And General | $21,652 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,279 | TotalAmt |
| Program Services | $6,623 | ProgramServicesAmt |
| Management And General | $1,656 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DISTRIBUTABLE SURPLUS | $819,281 | $655,425 | $163,856 |
| PRINTING & BINDING | $329,352 | $263,482 | $65,870 |
| EDITORIAL EXPENSE | $219,251 | $175,401 | $43,850 |
| BANQUETS | $40,190 | $32,152 | $8,038 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,415 | TotalAmt |
| Program Services | $41,932 | ProgramServicesAmt |
| Management And General | $10,483 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,365,921 | TotalAmt |
| Program Services | $1,892,736 | ProgramServicesAmt |
| Management And General | $473,185 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,141,784 | BOYAmt |
| EOY | $2,211,244 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,200 | BOYAmt |
| EOY | $161,893 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,487 | BOYAmt |
| EOY | $206,758 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,251,254 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $459,899 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,530 | BOYAmt |
| EOY | $2,791,355 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,513,368 | BOYAmt |
| EOY | $5,562,454 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,200,641 | BOYAmt |
| EOY | $9,405,981 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $139,866 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,028 | BOYAmt |
| EOY | $101,663 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,353,038 | BOYAmt |
| EOY | $20,581,214 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,256,825 | BOYAmt |
| EOY | $1,196,391 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,851 | BOYAmt |
| EOY | $252,090 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,811,862 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,508,676 | BOYAmt |
| EOY | $3,260,343 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,844,362 | BOYAmt |
| EOY | $17,320,871 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,844,362 | BOYAmt |
| EOY | $17,320,871 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,353,038 | BOYAmt |
| EOY | $20,581,214 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $707,471 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,769,038 | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Certification | Yes (X) | CertificationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESIDENT AND FELLOWS OF HARVARD COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042103580 | EIN |
| Organization Type | 6-SCHOOL | OrganizationTypeDesc |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Supported Org Notified | Yes (1) | SupportedOrgNotifiedInd |
| US Organized | Yes (1) | USOrganizedInd |
| Support | $707,471 | SupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $707,471 | SupportSumAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,513,368 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $49,086 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,562,454 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,111,147 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,402,221 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,513,368 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,151,739 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$40,592 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,111,147 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $296,973 | BeginningYearBalanceAmt |
| Contributions | $2,800,000 | ContributionsAmt |
| Investment Earnings Or Losses | $54,766 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,151,739 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $298,243 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $230 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,500 | AdministrativeExpensesAmt |
| End Year Balance | $296,973 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,840,201 | OtherCostOrOtherBasisAmt |
| Depreciation | $90,790 | DepreciationAmt |
| Book Value | $2,749,411 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $183,899 | OtherCostOrOtherBasisAmt |
| Depreciation | $160,527 | DepreciationAmt |
| Book Value | $23,372 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $227,154 | OtherCostOrOtherBasisAmt |
| Depreciation | $208,582 | DepreciationAmt |
| Book Value | $18,572 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,791,355 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENTS-HARVARD ENDOWMENT | Desc |
| Book Value | $9,405,981 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $9,405,981 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,290,278 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,769,038 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $447,848 | OtherRevenueAmt |
| Revenue Not Reported | $2,216,886 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,073,392 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,073,392 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,813,769 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $447,848 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $447,848 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,365,921 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,365,921 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | TO MAINTAIN SMOOTH FUNCTIONING OF THE HARVARD LAW REVIEW AS A PUBLISHER OF HIGH QUALITY LEGAL MATERIAL. |
| PART X, LINE 2: | THE ASSOCIATION IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME IN EITHER OF THE YEARS ENDED JUNE 30, 2014 OR 2013. THE ASSOCIATION ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. THE ASSOCIATIONS POLICY IS TO ANALYZE ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. THE ASSOCIATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNRECOGNIZED INCOME TAXES ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE STATEMENT OF ACTIVITIES. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INTERCOMPANY INCOME |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | INTERCOMPANY EXPENSES |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THREE MEMBERS OF THE BOARD OF TRUSTEES (DEAN MARTHA MINOW, PROFESSOR CAROL STEIKER, AND PROFESSOR ELIZABETH BARTHOLET) ARE EMPLOYED BY HARVARD LAW SCHOOL, AND THEREFORE HAVE AN INDIRECT BUSINESS RELATIONSHIP WITH ONE ANOTHER. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE HARVARD LAW REVIEW HAS A BOARD OF TRUSTEES THAT CONSISTS OF THE PRESIDENT AND VICE PRESIDENT/TREASURER, THE DEAN OF THE LAW SCHOOL, TWO LAW SCHOOL FACULTY MEMBERS, AND A LAW REVIEW ALUM WHO SERVES AS THE GRADUATE TREASURER. IN ADDITION TO THE BOARD OF TRUSTEES, THE REVIEW HAS A BOARD OF OVERSEERS THAT CONSISTS OF ALUMNI WHO VOTE TO APPROVE CERTAIN MAJOR DECISIONS (E.G. CONSTITUTIONAL CHANGES AND BOARD OF TRUSTEES MEMBERSHIP DECISIONS). FINALLY, THE STUDENT MEMBERS VOTE ON CONSTITUTIONAL CHANGES, ELECT OFFICERS, AND PARTICIPATE IN THE ORGANIZATION'S DAY-TO-DAY MANAGERIAL DECISIONS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF OVERSEERS AND THE STUDENT MEMBERS SELECT THE MEMBERS OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7B | IN ORDER TO AMEND OR SUSPEND THE ASSOCIATION'S CONSTITUTION OR SELECT A MEMBER OF THE BOARD OF TRUSTEES, BOTH THE BOARD OF OVERSEERS AND THE STUDENT MEMBERS MUST APPROVE THE DECISION. MEMBERS CAN ONLY BE EXPELLED ON THE VOTE OF THREE-QUARTERS OF ALL ACTIVE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ASSOCIATION DOES NOT HAVE ADDITIONAL COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | ALL MEMBERS OF THE BOARD OF TRUSTEES WERE PROVIDED WITH A DRAFT COPY OF THE FORM 990 AND INVITED TO COMMENT. THE TREASURER IS RESPONSIBLE FOR REVIEWING THESE COMMENTS, COMMUNICATING WITH THE INDEPENDENT ACCOUNTING FIRM TO RESOLVE ANY ISSUES, AND SUBSEQUENTLY RECEIVING, SIGNING AND FILING THE FINAL VERSION OF THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL EDITORS AND TRUSTEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL FINANCIAL OR NONFINANCIAL CONFLICTS TO THE PRESIDENT, AND A WRITTEN RECORD OF SUCH CONFLICTS ARE KEPT. INDIVIDUALS WITH CONFLICTS MAY NOT VOTE ON ANY CONFLICTED ISSUES. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY THE PUBLIC TO ANY MEMBER OF THE BOARD OF TRUSTEES. IN ADDITION, CERTAIN GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MAY BE PUBLISHED ONLINE BY THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE AND THE OFFICIAL WEBSITE OF THE ATTORNEY GENERAL OF MASSACHUSETTS RESPECTIVELY. |
| FORM 990, PART VI, SECTION B, LINE 15B: | THE ASSOCIATION DOES NOT DIRECTLY COMPENSATE ANY OF THE TOP MANAGEMENT PERSONNEL WHO PROVIDE SERVICES. THE FULL-TIME INDIVIDUALS EMPLOYED BY THE ASSOCIATION ARE PAID BY HARVARD UNIVERSITY. THE ASSOCIATION THEN REIMBURSES HARVARD FOR THESE COMPENSATION COSTS. |
| FORM 990, PART VII | GEORGE MARSHALL MORIARTY - 800 BOYLSTON STREET, BOSTON, MA 02199. PROFESSOR CAROL STEIKER - 1525 MASSACHUSETTS AVE, GRISWOLD 409, CAMBRIDGE, MA 02138. PROFESSOR ELIZABETH BARTHOLET - 1575 MASSACHUSETTS AVE, HAUSER 422, CAMBRIDGE, MA 02138. DEAN MARTHA MINOW - 1525 MASSACHUSETTS AVE, GRISWOLD 200, CAMBRIDGE, MA 02138. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESIDENT AND FELLOWS OF HARVARD COLLEGE | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | MASSACHUSETTS HALL | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042103580 | EIN |
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PRESIDENT AND FELLOWS OF HARVARD COLLEGE | ||
| O | $286,163 | |
| PRESIDENT AND FELLOWS OF HARVARD COLLEGE | ||
| P | $291,060 | |
| PRESIDENT AND FELLOWS OF HARVARD COLLEGE | ||
| E | $1,811,862 | PER TERMS OF THE NOTE |
| PRESIDENT AND FELLOWS OF HARVARD COLLEGE | ||
| K | $0 | PER THE LEASE AGREEMENT |