2015-02-16T09:14:18-06:00 2014-06-30 111986323 MARCUM LLP 53 STATE STREET FLOOR 38 BOSTON MA 02109 990 2013-07-01 042104292 HARVARD LAW REVIEW ASSOCIATION HARV 6174954650 1511 MASSACHUSETTS AVENUE CAMBRIDGE MA 02138 NICOLAS SANSONE TREASURER 6174954650 2015-02-13 1 BARRY CHAIT P01452996 6178075000 2015-02-13 2013 2016-02-25 16:41:14Z RACHEL MILLER-ZEIGLER 1511 MASSACHUSETTS AVENUE CAMBRIDGE MA 02138 3073392 0 X WWW.HARVARDLAWREVIEW.ORG X 1902 MA ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL 6 6 3 92 0 0 0 0 2733685 2587727 196371 485665 0 0 2930056 3073392 0 0 0 0 241140 285163 0 0 0 1992716 2080758 2233856 2365921 696200 707471 16353038 20581214 1508676 3260343 14844362 17320871 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. 0 0 1851652 2327515 THE HARVARD LAW REVIEW ASSOCIATION PUBLISHES BOOKS AND PERIODICALS FOR THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL 41084 260212 THE HARVARD LAW REVIEW ASSOCIATION PUBLISHES BOOKS AND PERIODICALS ONLINE FOR THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL 1892736 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 3 1 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 1 1 1 1 0 0 0 1 1 0 1 1 1 0 0 0 MA X MARK ALPERT CPA 7818298868 1399 WASHINGTON STREET HANOVER MA 02339 X GEORGE MARSHALL MORIARTY TRUSTEE/GRADUATE TREASURER 1.00 X 0 0 0 PROFESSOR CAROL STEIKER TRUSTEE 1.00 X 0 0 0 PROFESSOR ELIZABETH BARTHOLET TRUSTEE 1.00 X 0 0 0 DEAN MARTHA MINOW TRUSTEE 1.00 X 0 0 0 RACHEL MILLER-ZIEGLER VOL 128 PRESIDENT 40.00 X 0 0 0 NICOLAS SANSONE VOL 128 VP & TREASURER 40.00 X 0 0 0 GILLIAN GROSSMAN VOL 127 PRESIDENT 40.00 X 0 0 0 BRENDAN GANTS VOL 127 VP & TREASURER 40.00 X 0 0 0 0 0 0 0 0 0 0 SUPERIOR BINDERY 1 FEDERAL DRIVE BRAINTREE MA 02184 BINDING 280881 HARVARD UNIVERSITY PO BOX 4999 BOSTON MA 02212 OPERATIONS 279294 ROPES & GRAY 800 BOYLSTON STREET BOSTON MA 02199 LEGAL 193611 UPSTATEMENT 319 A STREET SUITE 3D BOSTON MA 02210 WEBSITE DEVELOPMENT 105000 4 SALE OF LEGAL 511120 2327515 2327515 SALE OF LEGAL-ONLINE S 519100 260212 260212 2587727 485665 485665 3073392 2587727 0 485665 192704 154163 38541 92459 73967 18492 185664 148531 37133 45126 36101 9025 151919 121535 30384 57893 46314 11579 13304 10643 2661 49826 39861 9965 108258 86606 21652 8279 6623 1656 DISTRIBUTABLE SURPLUS 819281 655425 163856 PRINTING & BINDING 329352 263482 65870 EDITORIAL EXPENSE 219251 175401 43850 BANQUETS 40190 32152 8038 52415 41932 10483 2365921 1892736 473185 0 2141784 2211244 106200 161893 213487 206758 3251254 459899 98530 2791355 5513368 5562454 8200641 9405981 139866 79028 101663 16353038 20581214 1256825 1196391 251851 252090 0 1811862 1508676 3260343 X 14844362 17320871 14844362 17320871 16353038 20581214 707471 1769038 0 X 0 1 X 0 0 X X X 0 0 0 PRESIDENT AND FELLOWS OF HARVARD COLLEGE 042103580 6-SCHOOL 1 1 1 707471 1 707471 5513368 49086 5562454 3111147 2402221 5513368 3151739 -40592 3111147 296973 2800000 54766 3151739 298243 230 1500 296973 1.00000 0 1 1 2840201 90790 2749411 183899 160527 23372 227154 208582 18572 2791355 INVESTMENTS-HARVARD ENDOWMENT 9405981 F 9405981 X 5290278 1769038 447848 2216886 3073392 0 3073392 2813769 447848 447848 2365921 0 2365921 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 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. PRESIDENT AND FELLOWS OF HARVARD COLLEGE MASSACHUSETTS HALL CAMBRIDGE MA 02138 042103580 EDUCATION MA 501(C)(6) 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 PRESIDENT AND FELLOWS OF HARVARD COLLEGE O 286163 PRESIDENT AND FELLOWS OF HARVARD COLLEGE P 291060 PRESIDENT AND FELLOWS OF HARVARD COLLEGE E 1811862 PER TERMS OF THE NOTE PRESIDENT AND FELLOWS OF HARVARD COLLEGE K 0 PER THE LEASE AGREEMENT