VERMONT LAW SCHOOL INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT LAW SCHOOL INC (EIN 23-7251952)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-15
- IRS object ID
- 201411359349303441
- Schema version
- 2012v2.1
- 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 D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-15T10:06:47-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010523282 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1100 | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 041041100 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237251952 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | VERM | NameControl |
| Phone | 8028311000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1 |
| City | South Royalton | City |
| State | VT | State |
| ZIP Code | 05068 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Lorraine Atwood | Name |
| Title | VP of Finance & Administration | Title |
| Phone | 8028311000 | Phone |
| Date Signed | 2014-05-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Barbara J McGuan CPA | Name |
| PTIN | P00219457 | PTIN |
| Phone | 2077752387 | Phone |
| Date Prepared | 2014-05-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Lorraine Atwood | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1 |
| City | South Royalton | City |
| State | VT | State |
| ZIP Code | 05068 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 43625251 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.vermontlaw.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | VT | StateLegalDomicile |
| Activity Or Mission Description | Developing a generation of leaders to use the power of law to make a difference. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 31 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 29 | NbrIndependentVotingMembers |
| Total Nbr Employees | 516 | TotalNbrEmployees |
| Total Nbr Volunteers | 180 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4727212 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4564897 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 31646320 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 31552416 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 226447 | InvestmentIncomePriorYear |
| Investment Income Current Year | 169044 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 36599979 | TotalRevenuePriorYear |
| Total Revenue Current Year | 36286357 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 7789160 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 7957196 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 18281957 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 17639239 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 969108 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 9920765 | OtherExpensePriorYear |
| Other Expenses Current Year | 11025846 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 35991882 | TotalExpensesPriorYear |
| Total Expenses Current Year | 36622281 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 608097 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -335924 | RevenuesLessExpensesCY |
| Total Assets BOY | 46105174 | TotalAssetsBOY |
| Total Assets EOY | 48235138 | TotalAssetsEOY |
| Total Liabilities BOY | 19133361 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 20575813 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 26971813 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 27659325 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 30574007 | Expense |
| Grants | 7957196 | Grants |
| Revenue | 31552416 | Revenue |
| Description | Vermont Law School seeks to provide the best in legal and environmental education. The school offers exceptional opportunities through its Environmental and Natural Resources Law Clinic, South Royalton Legal Clinic, Institute for Energy and the Environment, Land Use Clinic, Environmental Tax Policy Institute, U.S.-China Partnership for Environmental Law, General Practice Program, Environmental Law Center, Semester in Practice, and Dispute Resolution Program. The International and Comparative Law Programs enable students to experience a semester abroad or earn a specialized degree from a leading university in France, Spain, England, Canada, or Italy. In 2013, Vermont Law was ranked #1 for environmental law for the fifth consecutive year by US News & World Report, and in 2014 was ranked #1 for environmental law for the sixth consecutive year. The law school hosted over 150 symposia speakers, and other presentations during the academic year. In 2013, 685 full-time students were enrolled in JD and other advanced degree programs. Vermont Law School awarded 317 JD and other advanced degrees. | Description |
| Total Program Service Expense | 30574007 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 1 | InvestTaxExemptBonds |
| Escrow Account | 1 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1133 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 516 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 31 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 29 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James Ouellette | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8028311209 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1 |
| City | South Royalton | City |
| State | VT | State |
| ZIP Code | 05068 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (45 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Geoffrey B Shields | ||||||||
| Past Dean & President | 60.00 | X | X | 253319 | 0 | 17573 | ||
| Randy Hertz | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Gerard Jones | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Matthew Matule | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| George McKann | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Kevin Mendik | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Charles E Shafer | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Robert Taisey | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Mary Wilson | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Marc Mihaly | ||||||||
| President/Dean & Professor of Law | 40.00 | X | X | 182244 | 0 | 12722 | ||
| William Lytton | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| James Hanson II | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Anne Ostby | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Edward Mattes | ||||||||
| Chair | 5.00 | X | X | 0 | 0 | 0 | ||
| Perez C Ehric | ||||||||
| Vice Chair | 5.00 | X | X | 0 | 0 | 0 | ||
| Frances Yates | ||||||||
| Treasurer | 5.00 | X | X | 0 | 0 | 0 | ||
| Christopher Dutton | ||||||||
| Secretary | 5.00 | X | X | 0 | 0 | 0 | ||
| Richard E Ayres | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Edna Baugh | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Randolph Brock | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| James Clemons | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Collen H Connor | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Robert Fiske | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Michele Gatto | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Sheppard Guryan | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Hon Peter Hall | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Jason Hutt | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Richard Sala | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Mark Sciarrotta | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Karen White | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Whitney Debevoise | ||||||||
| Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Glenn Berger | ||||||||
| Past Trustee | 5.00 | X | 0 | 0 | 0 | |||
| M Jerome Diamond | ||||||||
| Past Trustee | 5.00 | X | 0 | 0 | 0 | |||
| William Leckerling | ||||||||
| Past Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Robert Rachlin | ||||||||
| Past Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Ashley van der Lande | ||||||||
| Past Trustee | 5.00 | X | 0 | 0 | 0 | |||
| Lorraine Atwood | ||||||||
| VP Fin & Admin/Past Treasurer | 40.00 | X | 137116 | 0 | 13164 | |||
| Helen McCarthy | ||||||||
| Past Secretary | 40.00 | X | 50822 | 0 | 7923 | |||
| Gilbert Kujovich | ||||||||
| Past Vice Dean for Academic Aff | 40.00 | 160284 | 0 | 16406 | X | |||
| Mark Latham | ||||||||
| Vice Dean for Academic Aff | 40.00 | 150455 | 0 | 6508 | X | |||
| Jason Czarnezki | ||||||||
| Professor of Law | 40.00 | 199837 | 0 | 17547 | X | |||
| Michael Dworkin | ||||||||
| Dir. of Inst for Energy & | 40.00 | 181162 | 0 | 9826 | X | |||
| John Echeverria | ||||||||
| Professor of Law | 40.00 | 185290 | 0 | 13404 | X | |||
| Sean Nolon | ||||||||
| Professor of Law | 40.00 | 181046 | 0 | 21173 | X | |||
| Margaret Barry | ||||||||
| Assoc. Dean for Clinical and Experiential Programs | 40.00 | 174290 | 0 | 15766 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1855865 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 152012 | TotalOtherCompensation |
| Number Individuals GT100 K | 45 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| EF Wall Associates Inc | |||||
| 131 South Main St PO Box 259 | Barre | VT | 05641 | Contractor | 1146628 |
| Advanced Cleaning | |||||
| PO Box 5404 | West Lebanon | NH | 03784 | Cleaning | 177835 |
| Bradford Brook Associates | |||||
| PO Box 497 | Peru | VT | 05152 | Consulting | 117000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Government Grants | 1873223 | GovernmentGrants |
| All Other Contributions | 2691674 | AllOtherContributions |
| Noncash Contributions | 70625 | NoncashContributions |
| Total Contributions | 4564897 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and Fees | 611600 | 30978101 | 30978101 |
| Miscellaneous Revenue | 900099 | 392345 | 392345 |
| Auxiliary Enterprises | 900099 | 181970 | 181970 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 31552416 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 284029 | TotalRevenueColumn |
| Exclusion | $284,029 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 7223909 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 7338894 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -114985 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -114985 | TotalRevenueColumn |
| Exclusion | -$114,985 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 36286357 | TotalRevenueColumn |
| Related Or Exempt Function Income | 31552416 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $169,044 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30064 | Total |
| Program Services | 30064 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7767802 | Total |
| Program Services | 7767802 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159330 | Total |
| Program Services | 159330 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1299219 | Total |
| Management And General | 1299219 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14003173 | Total |
| Program Services | 12568465 | ProgramServices |
| Management And General | 827555 | ManagementAndGeneral |
| Fundraising | 607153 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1254151 | Total |
| Program Services | 1183991 | ProgramServices |
| Management And General | 3299 | ManagementAndGeneral |
| Fundraising | 66861 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1082696 | Total |
| Program Services | 827773 | ProgramServices |
| Management And General | 201868 | ManagementAndGeneral |
| Fundraising | 53055 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58005 | Total |
| Management And General | 58005 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89619 | Total |
| Management And General | 89619 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72647 | Total |
| Management And General | 72647 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3029403 | Total |
| Program Services | 2507922 | ProgramServices |
| Management And General | 451426 | ManagementAndGeneral |
| Fundraising | 70055 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 268106 | Total |
| Program Services | 45993 | ProgramServices |
| Management And General | 222113 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8277 | Total |
| Program Services | 2972 | ProgramServices |
| Management And General | 5133 | ManagementAndGeneral |
| Fundraising | 172 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 354415 | Total |
| Program Services | 281942 | ProgramServices |
| Management And General | 65949 | ManagementAndGeneral |
| Fundraising | 6524 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1050014 | Total |
| Program Services | 847454 | ProgramServices |
| Management And General | 185711 | ManagementAndGeneral |
| Fundraising | 16849 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 590954 | Total |
| Program Services | 503073 | ProgramServices |
| Management And General | 33480 | ManagementAndGeneral |
| Fundraising | 54401 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 347647 | Total |
| Program Services | 263779 | ProgramServices |
| Management And General | 29284 | ManagementAndGeneral |
| Fundraising | 54584 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 551376 | Total |
| Program Services | 494042 | ProgramServices |
| Management And General | 57334 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1015495 | Total |
| Program Services | 836825 | ProgramServices |
| Management And General | 161723 | ManagementAndGeneral |
| Fundraising | 16947 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 986240 | Total |
| Program Services | 781691 | ProgramServices |
| Management And General | 204549 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Library Resources | 838257 | 836526 | 1731 | |
| Food Service | 624111 | 624111 | ||
| Student Activities | 231329 | 122350 | 108979 | |
| Printing & Publications | 179755 | 66769 | 111430 | 1556 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 730196 | Total |
| Program Services | 445244 | ProgramServices |
| Management And General | 264001 | ManagementAndGeneral |
| Fundraising | 20951 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36622281 | Total |
| Program Services | 30574007 | ProgramServices |
| Management And General | 5079166 | ManagementAndGeneral |
| Fundraising | 969108 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 734 | BOY |
| EOY | 930 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6996502 | BOY |
| EOY | 9310667 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2072598 | BOY |
| EOY | 1949473 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 307709 | BOY |
| EOY | 692059 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2789863 | BOY |
| EOY | 2458773 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 503967 | BOY |
| EOY | 716945 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 33686537 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10338968 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22131781 | BOY |
| EOY | 23347569 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10996405 | BOY |
| EOY | 9464176 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 305615 | BOY |
| EOY | 294546 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46105174 | BOY |
| EOY | 48235138 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1306095 | BOY |
| EOY | 2870508 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1741309 | BOY |
| EOY | 1846688 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13758591 | BOY |
| EOY | 13531251 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2327366 | BOY |
| EOY | 2327366 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19133361 | BOY |
| EOY | 20575813 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18502232 | BOY |
| EOY | 18045706 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3176860 | BOY |
| EOY | 4196799 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5292721 | BOY |
| EOY | 5416820 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26971813 | BOY |
| EOY | 27659325 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46105174 | BOY |
| EOY | 48235138 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -335924 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1023436 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 11174393 | BeginningOfYearBalance |
| Contributions | 88029 | Contributions |
| Investment Earnings Or Losses | 1075613 | InvestmentEarningsOrLosses |
| Other Expenditures | 363572 | OtherExpenditures |
| End Of Year Balance | 11974463 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 11535372 | BeginningOfYearBalance |
| Contributions | 275129 | Contributions |
| Investment Earnings Or Losses | -15121 | InvestmentEarningsOrLosses |
| Other Expenditures | 620987 | OtherExpenditures |
| End Of Year Balance | 11174393 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10139483 | BeginningOfYearBalance |
| Contributions | 128252 | Contributions |
| Investment Earnings Or Losses | 1706680 | InvestmentEarningsOrLosses |
| Other Expenditures | 439043 | OtherExpenditures |
| End Of Year Balance | 11535372 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9637439 | BeginningOfYearBalance |
| Contributions | 500796 | Contributions |
| Investment Earnings Or Losses | 367867 | InvestmentEarningsOrLosses |
| Other Expenditures | 366619 | OtherExpenditures |
| End Of Year Balance | 10139483 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12757548 | BeginningOfYearBalance |
| Contributions | 111773 | Contributions |
| Investment Earnings Or Losses | -2683748 | InvestmentEarningsOrLosses |
| Other Expenditures | 548134 | OtherExpenditures |
| End Of Year Balance | 9637439 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.40710 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.44780 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.14510 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 485663 | OtherCostOrOtherBasis |
| Book Value | 485663 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 26926670 | OtherCostOrOtherBasis |
| Depreciation | 6191567 | Depreciation |
| Book Value | 20735103 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2516107 | OtherCostOrOtherBasis |
| Depreciation | 1444523 | Depreciation |
| Book Value | 1071584 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3758097 | OtherCostOrOtherBasis |
| Depreciation | 2702878 | Depreciation |
| Book Value | 1055219 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 23347569 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Refundable Advances | Description |
| Amount | $2,327,366 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2327366 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 29469345 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1023437 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 1023437 | RevenueNotRptdF990 |
| Revenue Subtotal | 28445908 | RevenueSubtotal |
| Investment Expenses Not Included | 72647 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 7767802 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 7840449 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 36286357 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 28781832 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 28781832 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 72647 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 7767802 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 7840449 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 36622281 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | 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 7,767,802. | |
| Part XII, Line 4b - Other Adjustments: | Institutional Aid & Scholarships 7,767,802. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | The School's non-discrimination policy is published in brochures and advertising materials. |
| Explanation of Government Financial Assistance | 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 | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Asia and the Pacific | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConducted |
| Specific Services Provided | Legal Education | SpecificServicesProvided |
| Total Expenditures | 159330 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 159330 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 159330 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Asia and the Pacific | Region |
| Purpose Of Grant | Legal Training | PurposeOfGrant |
| Amount Of Cash Grant | 159330 | AmountOfCashGrant |
| Manner Of Cash Disbursement | Wire Transfer | MannerOfCashDisbursement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 1 | TotalNumberOf501c3Orgs |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants Outside the U.S.: | Identifier |
| Explanation | Schedule F, Part I, Line 2: 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. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Woodrow Wilson International Center of Scholars | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1300 Pennsylvania Ave NW | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20004 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 521067541 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 30064 | AmountOfCashGrant |
| Purpose Of Grant | Assist with the China Program activities both in the United States and China. | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships and other student aid | TypeOfGrant |
| Number Of Recipients | 475 | NumberOfRecipients |
| Amount Of Cash Grant | 0 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 7767802 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | The Scholarships and other student aid are in the form of tuition discounts applied to the recipients account | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (10 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Geoffrey B Shields | ||||||||||||||
| Past Dean & President | 249509 | 0 | 0 | 0 | 3810 | 0 | 6142 | 0 | 11431 | 0 | 270892 | 0 | 0 | 0 |
| Marc Mihaly | ||||||||||||||
| President/Dean & Professor of Law | 179985 | 0 | 0 | 0 | 2259 | 0 | 1794 | 0 | 10928 | 0 | 194966 | 0 | 0 | 0 |
| Lorraine Atwood | ||||||||||||||
| VP Fin & Admin/Past Treasurer | 136500 | 0 | 0 | 0 | 616 | 0 | 3640 | 0 | 9524 | 0 | 150280 | 0 | 0 | 0 |
| Gilbert Kujovich | ||||||||||||||
| Past Vice Dean for Academic Aff | 129424 | 0 | 27336 | 0 | 3524 | 0 | 4625 | 0 | 11781 | 0 | 176690 | 0 | 0 | 0 |
| Mark Latham | ||||||||||||||
| Vice Dean for Academic Aff | 120974 | 0 | 28286 | 0 | 1195 | 0 | 3549 | 0 | 2959 | 0 | 156963 | 0 | 0 | 0 |
| Jason Czarnezki | ||||||||||||||
| Professor of Law | 136124 | 0 | 63500 | 0 | 213 | 0 | 3630 | 0 | 13917 | 0 | 217384 | 0 | 0 | 0 |
| Michael Dworkin | ||||||||||||||
| Dir. of Inst for Energy & | 134958 | 0 | 44914 | 0 | 1290 | 0 | 4319 | 0 | 5507 | 0 | 190988 | 0 | 0 | 0 |
| John Echeverria | ||||||||||||||
| Professor of Law | 139877 | 0 | 44123 | 0 | 1290 | 0 | 4533 | 0 | 8871 | 0 | 198694 | 0 | 0 | 0 |
| Sean Nolon | ||||||||||||||
| Professor of Law | 113899 | 0 | 66858 | 0 | 289 | 0 | 3797 | 0 | 17376 | 0 | 202219 | 0 | 0 | 0 |
| Margaret Barry | ||||||||||||||
| Assoc. Dean for Clinical and Experie | 150000 | 0 | 23000 | 0 | 1290 | 0 | 4600 | 0 | 11166 | 0 | 190056 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Part I, Line 1a | One of the grants that the Law School received allowed for business class when travel time to the destination exceeds 14 hours. |
| Part I, Line 7 | 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. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|---|
| Vermont Educational and Health Buiding Financing | ||||||||
| A | 237154667 | 9241603Z5 | 2003-06-19 | 3940000 | Finance Building and Equipment | 0 | 0 | 0 |
| Vermont Educational and Health Buiding Financing | ||||||||
| B | 237154667 | 9241603Z5 | 2011-03-24 | 10750000 | Finance Building and Equipment | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Bond ReferenceBondReferenceCd | Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Refunding EscrowRefundingEscrow | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 550000 | 3940000 | 1795000 | 144460 | 2000540 | 2003 | 0 | 0 | 1 | 1 |
| B | 405000 | 10750000 | 189577 | 10560423 | 2011 | 0 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | 0 |
| B | 0 |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Jason Czarnezki | NamePerson |
| Relationship With Organization | Highest Compensated Employee | RelationshipWithOrganization |
| Purpose Of Loan | Mortgage Loan | PurposeOfLoan |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $50,000 | OriginalPrincipalAmount |
| Balance Due | 25187 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 1 | ApprovedByBoard |
| Written Agreement | 1 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 25187 | TotalBalanceDue |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 6 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 70625 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Median Price | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | The 990 is first reviewed and approved by the audit committee. After approval by the audit committee, copies of the final return 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 Director of Human Resources 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 XII, Line 2c | The organization has not changed its oversight or selection process during the year. |
| Form 990, Part IX, Line 5 | The compensation of current officers, directors, trustees and key employees on Form 990, Part IX, Line 5 does not agree to the compensation of such individuals from Form 990, Part VII due to severance payments made during calendar year 2013 and included as part of tax year 2012 functional expenses. |
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