HELIX BAR REVIEW INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- HELIX BAR REVIEW INC (EIN 84-2885336)
- Tax period
- 2024-04-01 to 2025-03-31
- Filed
- 2026-02-13
- IRS object ID
- 202640449349301129
- Schema version
- 2024v5.5
- 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 | 2026-02-13T10:53:13-06:00 | ReturnTs |
| Tax Period End | 2025-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991856619 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 MARKET STREET SUITE 800 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 842885336 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HELIX BAR REVIEW INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HELI | BusinessNameControlTxt |
| Phone | 4846533300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 NORTH HIGH STREET STE 400 | AddressLine1Txt |
| City | WEST CHESTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19380 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER CHAPMAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4846533300 | PhoneNum |
| Signature | 2026-02-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALYCIA SOLECKI | PreparerPersonNm |
| PTIN | P01272637 | PTIN |
| Phone | 2155614200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTOPHER CHAPMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 NORTH HIGH STREET STE 400 | AddressLine1Txt |
| City | WEST CHESTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19380 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,281,212 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HELIXBARREVIEW.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2019 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 4 | 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 | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $363,955 | PYOtherRevenueAmt |
| CY Other Revenue | $773,398 | CYOtherRevenueAmt |
| PY Total Revenue | $363,955 | PYTotalRevenueAmt |
| CY Total Revenue | $773,398 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $25,179 | 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 | $5,800,288 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,455,244 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,354,121 | PYOtherExpensesAmt |
| CY Other Expenses | $6,618,793 | CYOtherExpensesAmt |
| PY Total Expenses | $9,179,588 | PYTotalExpensesAmt |
| CY Total Expenses | $12,074,037 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$8,815,633 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$11,300,639 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,177,697 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,716,355 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,048,222 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $887,519 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,129,475 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,828,836 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,174,037 | ExpenseAmt |
| Revenue | $773,398 | RevenueAmt |
| Desc | THE PROGRAM WILL GATHER THE SUBSTANTIVE INFORMATION THAT CAN BE TESTED ON THE BAR EXAMINATION, ORGANIZE IT IN A WAY THAT MAXIMIZES ITS EFFICIENCY AND EFFECTIVENESS, AND TEACH IT IN A MANNER THAT SHOULD SUPPORT AND INSPIRE STUDENTS TO ALLOCATE SUFFICIENT TIME TO ENGAGE WITH AND UNDERSTAND THE MATERIALS. THE PROGRAM WILL BE OPEN TO ALL PERSONS WHO ARE INTERESTED. | Desc |
| Total Program Service Expenses | $11,174,037 | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | 74 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | Yes (1) | 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 | Yes (1) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER CHAPMAN | PersonNm |
| Phone | 4846533300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 NORTH HIGH STREET STE 400 | AddressLine1Txt |
| City | WEST CHESTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19380 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER P CHAPMAN | ||||||||
| BOARD CHAIR/PRESIDENT & CEO | 17.50 | 37.50 | Yes (X) | Yes (X) | $308,054 | $718,790 | $139,751 | |
| MAUREEN A O'ROURKE | ||||||||
| BOARD VICE CHAIR | 6.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WH KNIGHT JR | ||||||||
| SECRETARY/TREASURER | 6.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| YOUSEF AWAD | ||||||||
| BOARD MEMBER | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CARLA PRATT | ||||||||
| BOARD MEMBER | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBRA SWARTZ | ||||||||
| ASSISTANT SECRETARY | 5.00 | 50.00 | Yes (X) | $0 | $423,238 | $96,340 | ||
| CYNTHIA A CASSITY | ||||||||
| COO | 27.50 | 27.50 | Yes (X) | $168,927 | $168,927 | $73,016 | ||
| SAMUEL GREENHALGH JR | ||||||||
| ASSISTANT TREASURER | 5.00 | 50.00 | Yes (X) | $0 | $296,805 | $62,445 | ||
| LYSSA L THADEN | ||||||||
| VP, HELIX BAR REVIEW | 50.00 | 0.00 | Yes (X) | $232,062 | $0 | $40,707 | ||
| DEBORAH FABRYKA | ||||||||
| ASSISTANT SEC (END 12/2024) | 5.00 | 50.00 | Yes (X) | $0 | $114,190 | $22,199 | ||
| SUNIATI K KUNG | ||||||||
| MANAGING DIR - BAR REVIEW ENGAGEMENT | 50.00 | 0.00 | $196,173 | $0 | $55,033 | Yes (X) | ||
| ALLISON BETH ROBBINS | ||||||||
| MANAGING DIR - ACADEMIC PROGRAM & PAR | 50.00 | 0.00 | $210,813 | $0 | $16,855 | Yes (X) | ||
| FIDEL CALERO | ||||||||
| MANAGING DIR - BAR REVIEW ENGAGEMENT | 50.00 | 0.00 | $149,772 | $0 | $35,871 | Yes (X) | ||
| SHERRIEE LYNN DETZLER | ||||||||
| NATIONAL DIR - BAR REVIEW | 50.00 | 0.00 | $136,829 | $0 | $23,099 | Yes (X) | ||
| COURTNEY GAYLE LEE | ||||||||
| DIRECTOR - STATE CONTENT, BAR REVIEW PROGRAM | 50.00 | 0.00 | $127,693 | $0 | $22,350 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,530,323 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,721,950 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $587,666 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 18 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ACCESSLEX INSTITUTE | |||||
| 10 N HIGH STREET SUITE 400 | WEST CHESTER | PA | 19103 | MANAGEMENT SERVICES | $7,472,266 |
| WATERMELON EXPRESS INC | |||||
| 111 S WACKER DRIVE SUITE 1200 | CHICAGO | IL | 60606 | SOFTWARE SERVICING | $382,300 |
| INSTRUCTURE INC | |||||
| PO BOX 7410958 | CHICAGO | IL | 60674 | SOFTWARE SERVICING | $292,666 |
| MEDIA WORKS LTD | |||||
| 1425 CLARKVIEW ROAD SUITE 500 | BALTIMORE | MD | 21209 | MARKETING SERVICES | $229,489 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Gross Sales Of Inventory | $1,281,212 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $507,814 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $773,398 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $773,398 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $773,398 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $773,398 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $727,954 | TotalAmt |
| Program Services | $727,954 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,769,069 | TotalAmt |
| Program Services | $2,869,069 | ProgramServicesAmt |
| Management And General | $900,000 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,520 | TotalAmt |
| Program Services | $262,520 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $453,872 | TotalAmt |
| Program Services | $453,872 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,829 | TotalAmt |
| Program Services | $241,829 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,131 | TotalAmt |
| Program Services | $44,131 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,140 | TotalAmt |
| Program Services | $29,140 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,494 | TotalAmt |
| Program Services | $304,494 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,558 | TotalAmt |
| Program Services | $932,558 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,631 | TotalAmt |
| Program Services | $28,631 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $649,072 | TotalAmt |
| Program Services | $649,072 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $381,380 | TotalAmt |
| Program Services | $381,380 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,233,369 | TotalAmt |
| Program Services | $4,233,369 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MEMBERSHIPS/DUES | $11,749 | $11,749 |
| CORP. LICENSES & REG | $1,689 | $1,689 |
| SUBSCRIPTIONS | $1,372 | $1,372 |
| ARCHIVE EXPENSES | $1,208 | $1,208 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,074,037 | TotalAmt |
| Program Services | $11,174,037 | ProgramServicesAmt |
| Management And General | $900,000 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,199,425 | BOYAmt |
| EOY | $581,750 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,572 | BOYAmt |
| EOY | $69,600 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,959 | BOYAmt |
| EOY | $513,557 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $227,546 | BOYAmt |
| EOY | $327,259 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,717,526 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,607,682 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,023,182 | BOYAmt |
| EOY | $5,109,844 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,013 | BOYAmt |
| EOY | $114,345 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,177,697 | BOYAmt |
| EOY | $6,716,355 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $602,455 | BOYAmt |
| EOY | $670,500 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $417,846 | BOYAmt |
| EOY | $217,019 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,921 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,048,222 | BOYAmt |
| EOY | $887,519 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,129,475 | BOYAmt |
| EOY | $5,828,836 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,129,475 | BOYAmt |
| EOY | $5,828,836 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,177,697 | BOYAmt |
| EOY | $6,716,355 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$11,300,639 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $8,000,000 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCESSLEX INSTITUTE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232719985 | EIN |
| Organization Type | 10 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $0 | SupportAmt |
| Other Support | $11,174,037 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $11,174,037 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,717,526 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,607,682 | DepreciationAmt |
| Book Value | $5,109,844 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,109,844 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | LIABILITY FOR UNCERTAIN TAX POSITIONS - FIN 48 (ASC 740) THE COMPANY ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES BASED ON A THRESHOLD OF "MORE-LIKELY-THAN-NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COMPANY HAS NO UNCERTAIN TAX POSITIONS MEETING THE THRESHOLD. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER P CHAPMAN | ||||||||||||||
| BOARD CHAIR/PRESIDENT & CEO | $217,391 | $507,245 | $43,781 | $102,155 | $46,882 | $109,390 | $30,161 | $70,377 | $11,764 | $27,449 | $349,979 | $816,616 | $30,760 | $71,773 |
| DEBRA SWARTZ | ||||||||||||||
| ASSISTANT SECRETARY | $0 | $295,523 | $0 | $44,400 | $0 | $83,315 | $0 | $70,082 | $0 | $26,258 | $0 | $519,578 | $0 | $57,330 |
| CYNTHIA A CASSITY | ||||||||||||||
| COO | $134,246 | $134,246 | $21,975 | $21,975 | $12,706 | $12,706 | $29,349 | $29,349 | $7,159 | $7,159 | $205,435 | $205,435 | $0 | $0 |
| SAMUEL GREENHALGH JR | ||||||||||||||
| ASSISTANT TREASURER | $0 | $257,844 | $0 | $38,400 | $0 | $561 | $0 | $21,532 | $0 | $40,913 | $0 | $359,250 | $0 | $0 |
| LYSSA L THADEN | ||||||||||||||
| VP, HELIX BAR REVIEW | $191,570 | $0 | $39,250 | $0 | $1,242 | $0 | $15,779 | $0 | $24,928 | $0 | $272,769 | $0 | $0 | $0 |
| SUNIATI K KUNG | ||||||||||||||
| MANAGING DIR - BAR REVIEW ENGAGEMENT | $184,851 | $0 | $0 | $0 | $11,322 | $0 | $15,290 | $0 | $39,743 | $0 | $251,206 | $0 | $0 | $0 |
| ALLISON BETH ROBBINS | ||||||||||||||
| MANAGING DIR - ACADEMIC PROGRAM & PA | $175,273 | $0 | $35,000 | $0 | $540 | $0 | $14,088 | $0 | $2,767 | $0 | $227,668 | $0 | $0 | $0 |
| FIDEL CALERO | ||||||||||||||
| MANAGING DIR - BAR REVIEW ENGAGEMENT | $130,326 | $0 | $19,000 | $0 | $446 | $0 | $11,243 | $0 | $24,628 | $0 | $185,643 | $0 | $0 | $0 |
| SHERRIEE LYNN DETZLER | ||||||||||||||
| NATIONAL DIR - BAR REVIEW | $118,108 | $0 | $16,250 | $0 | $2,471 | $0 | $9,640 | $0 | $13,459 | $0 | $159,928 | $0 | $0 | $0 |
| COURTNEY GAYLE LEE | ||||||||||||||
| DIRECTOR - STATE CONTENT, BAR REVIEW | $127,085 | $0 | $0 | $0 | $608 | $0 | $9,531 | $0 | $12,819 | $0 | $150,043 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE ORGANIZATION WILL REIMBURSE MEMBERSHIP FEES TO HEALTH CLUBS FOR ALL EMPLOYEES UP TO A MAXIMUM OF $400 PER YEAR FOR ANY EMPLOYEE WHO PROVIDES SUFFICIENT SUBSTANTIATION AS REQUIRED UNDER THE ORGANIZATION'S POLICY RELATED THERETO. |
| PART I, LINE 3 | HELIX BAR REVIEW, INC. RELIES ON ITS SOLE MEMBER, ACCESSLEX INSTITUTE (ACCESSLEX), TO DETERMINE COMPENSATION FOR THE OFFICERS OF HELIX BAR REVIEW, INC. ACCESSLEX USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORMS 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS AND STUDIES, AND APPROVAL BY ITS COMPENSATION AND BENEFITS COMMITTEE TO ESTABLISH COMPENSATION. |
| PART I, LINE 4B | CHRISTOPHER CHAPMAN : $72,938 DEBRA SWARTZ : $45,818 CYNTHIA CASSITY : $35,085 THE ORGANIZATION'S SOLE MEMBER, ACCESSLEX, SPONSORS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DESCRIBED IN 457(F) OF THE INTERNAL REVENUE CODE WHICH IS AVAILABLE TO CERTAIN, ELIGIBLE SENIOR EXECUTIVES. THE PLAN IS UNFUNDED AND THE ASSETS REMAIN SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE PRIOR TO VESTING AND DISTRIBUTION TO A PARTICIPANT PURSUANT TO THE TERMS AND CONDITIONS OF THE PLAN. FOR THIS REPORTING PERIOD, CHRISTOPHER CHAPMAN, DEBRA SWARTZ, AND CYNTHIA CASSITY WERE EACH ELIGIBLE TO RECEIVE A CONTRIBUTION CREDIT. |
| PART I, LINE 7 | THE ORGANIZATION'S BAR REVIEW INCENTIVE PLAN (BRIP) SEEKS (1) TO EMPHASIZE CERTAIN NEAR-TO-MEDIUM TERM ACTIVITIES THAT FURTHER THE COMPANY'S LONG-TERM MISSION, GOALS AND OBJECTIVES; AND (2) TO REWARD EMPLOYEES FOR ATTAINING CERTAIN PERFORMANCE LEVELS RELATING THERETO. ON AN ANNUAL BASIS, EACH ELIGIBLE EMPLOYEE MAY BE AWARDED A CASH PAYMENT, SUBJECT TO THE TERMS AND CONDITIONS OF THE BRIP. ANY SUCH PAYMENT WILL BE DISBURSED AFTER ALL REQUIRED APPROVALS AND AFTER SUCH DATE AS MAY BE DETERMINED BY THE ORGANIZATION; HOWEVER, SUCH PAYMENTS TRADITIONALLY HAVE BEEN DISBURSED WITHIN 120 DAYS OF THE FINAL DAY OF THE ORGANIZATION'S ANNUAL PERFORMANCE PERIOD. BRIP PAYMENTS ARE DISBURSED BY THE ORGANIZATION'S SOLE MEMBER, ACCESSLEX INSTITUTE, PURSUANT TO THE SOLE MEMBER'S PAYROLL PROCEDURES AND ARE SUBJECT TO ALL APPLICABLE WITHHOLDING TAXES AND OTHER REQUIRED OR OTHERWISE AUTHORIZED WITHHOLDING, IF ANY. THE ORGANIZATION LEASES ITS EMPLOYEES FROM ACCESSLEX INSTITUTE- SEE FULL DISCLOSURE AT PART VII. |
| PART II, COLUMN (F): | CURRENT YEAR DISCLOSURE OF COMPENSATION REPORTED AS DEFERRED ON PRIOR FORMS 990 REPRESENTS NON-CASH AMOUNTS INCLUDED WITHIN THE CURRENT YEAR COMPENSATION TOTALS THAT HAVE VESTED AND BEEN PREVIOUSLY REPORTED, BUT NOT PAID, ON THE FORMS 990 PREPARED AND FILED FOR PRIOR FISCAL YEARS. PART VII, AND SCHEDULE J: ALL COMPENSATION IS PAID BY THE ORGANIZATION'S SOLE MEMBER, ACCESSLEX. HELIX BAR REVIEW, INC. LEASES ITS EMPLOYEES FROM ACCESSLEX. THE TOTAL COMPENSATION EXPENSE BY BOTH ORGANIZATIONS, WHEN COMBINED, AGREE TO THE FORM W2 FILED BY ACCESSLEX INSTITUTE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | TO DEVELOP AND OPERATE A NOT-FOR-PROFIT LEGAL STUDIES COURSE FOR STUDENTS COMPLETING LAW SCHOOL AND PREPARING TO TAKE THE BAR EXAMINATION. |
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | THE CORPORATION WILL DEVELOP AND OPERATE A NOT-FOR-PROFIT LEGAL STUDIES COURSE FOR STUDENTS COMPLETING LAW SCHOOL AND PREPARING TO TAKE THE BAR EXAMINATION (THE "PROGRAM"). THE PROGRAM WILL RELY ON THE LATEST PROVEN LEARNING SCIENCE AND STATE-OF-THE-ART TECHNOLOGY AND WILL DRAW ON THE SOLE MEMBER'S PAST EXPERIENCES WITH INTRODUCING SERVICES INTO THE LEGAL EDUCATION ECOSYSTEM, TO OFFER THE INFORMATION, TOOLS AND OTHER RESOURCES NEEDED FOR LAW SCHOOL GRADUATES TO EFFICIENTLY AND EFFECTIVELY PREPARE FOR THE BAR EXAMINATION AND APPLY THEIR LEGAL EDUCATION IN PRACTICAL SETTINGS. MORE SPECIFICALLY, THE PROGRAM WILL GATHER THE SUBSTANTIVE INFORMATION THAT CAN BE TESTED ON THE BAR EXAMINATION, ORGANIZE IT IN A WAY THAT MAXIMIZES ITS EFFICIENCY AND EFFECTIVENESS AND TEACH IT IN A MANNER THAT SHOULD SUPPORT AND INSPIRE STUDENTS TO ALLOCATE SUFFICIENT TIME TO ENGAGE WITH AND UNDERSTAND THE MATERIALS. THE PROGRAM WILL BE OPEN TO ALL PERSONS WHO ARE INTERESTED, ALTHOUGH IT IS EXPECTED THAT NEARLY ALL PARTICIPANTS WILL BE RECENT LAW SCHOOL GRADUATES. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OR STOCKHOLDERS, LINE 6, 7A AND 7B: ACCESSLEX INSTITUTE IS THE SOLE MEMBER OF HELIX BAR REVIEW, INC AND HAS THE RIGHT TO ELECT DIRECTORS OF HELIX BAR REVIEW, INC. THE ARTICLES AND BYLAWS OF HELIX BAR REVIEW, INC DESCRIBE CERTAIN RIGHTS RESERVED TO THE SOLE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | SEE EXPLANATION UNDER PART VI, LINE 6. |
| FORM 990, PART VI, SECTION A, LINE 7B | SEE EXPLANATION UNDER PART VI, LINE 6. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW PROCESS THIS IRS FORM 990 WAS PREPARED BY THE ORGANIZATION'S MANAGEMENT, IN CONSULTATION WITH THE ORGANIZATION'S EXTERNAL TAX ACCOUNTANTS AND ATTORNEYS. A COMPLETE COPY OF THIS FORM 990, INCLUDING ALL REQUIRED SCHEDULES, WAS MADE AVAILABLE TO EACH OF THE ORGANIZATION'S DIRECTORS PRIOR TO ITS FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES EACH INTERESTED PERSON (DEFINED AS THE ORGANIZATION'S DIRECTORS, OFFICERS, AND KEY EMPLOYEES) TO DISCLOSE ANY FINANCIAL INTEREST (CERTAIN OWNERSHIP INTEREST OR COMPENSATION ARRANGEMENTS) THEY MAY HAVE IN CONNECTION WITH A PROPOSED TRANSACTION BETWEEN THE ORGANIZATION AND A THIRD PARTY. THE BOARD OF DIRECTORS WILL DETERMINE IF SUCH FINANCIAL INTEREST CONSTITUTES A CONFLICT OF INTEREST AND WILL EMPLOY THE POLICY'S PROCEDURES FOR ADDRESSING ANY SUCH CONFLICT. ALL INTERESTED PERSONS PROVIDE A WRITTEN CERTIFICATION ANNUALLY AFFIRMING THAT THEY HAVE RECEIVED AND UNDERSTAND THE POLICY AND AGREE TO COMPLY WITH IT, AND LISTING ANY CONFLICTS, BUSINESS RELATIONSHIPS OR FAMILY RELATIONSHIPS THAT MAY GIVE RISE TO A CONFLICT. THE HELIX BOARD CONSIDERS ALL DISCLOSED ISSUES AND MANAGEMENT MONITORS AND REPORTS ANY ACTUAL OR POTENTIAL CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS FOR DETERMINING COMPENSATION OF THE PRESIDENT AND CEO THE PROCESS FOR DETERMINING THE COMPENSATION OF THE PRESIDENT AND CEO OF THE ORGANIZATION IS DELEGATED BY THE SOLE MEMBER'S BOARD OF DIRECTORS TO ITS COMPENSATION AND BENEFITS COMMITTEE, WITH SUCH COMMITTEE COMPRISED OF OUTSIDE, INDEPENDENT DIRECTORS. IT IS THE PRACTICE OF THE COMPENSATION AND BENEFITS COMMITTEE TO REVIEW THE PERFORMANCE OF THE ORGANIZATION'S PRESIDENT AND CEO PERIODICALLY (GENERALLY ON AN ANNUAL BASIS) AND TO PERIODICALLY ENGAGE A THIRD-PARTY, INDEPENDENT COMPENSATION CONSULTANT TO ESTABLISH THE MARKET COMPENSATION RANGE FOR THE POSITION. THIS CONSULTANT GENERALLY ESTABLISHES THIS RANGE BY IDENTIFYING THE COMPENSATION OF A PARALLEL POSITION AT COMPARABLE ORGANIZATIONS AND TAKING VARIOUS FACTORS INTO ACCOUNT, INCLUDING BUT NOT LIMITED TO EACH APPLICABLE ORGANIZATION'S INDUSTRY, GEOGRAPHIC REGION, COMPLEXITY, SIZE, AND TAX STATUS. THE COMPENSATION AND BENEFITS COMMITTEE REVIEWS THE INFORMATION FROM ITS COMPENSATION CONSULTANT AND ANY OTHER RELEVANT INFORMATION, DISCUSSES SUCH INFORMATION OUTSIDE OF THE PRESENCE OF THE PRESIDENT AND CEO, AND AUTHORIZES, ON THE RECORD, ANY CHANGES TO SUCH OFFICER'S COMPENSATION. PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS THE PROCESS FOR DETERMINING THE COMPENSATION OF OTHER OFFICERS OF THE ORGANIZATION GENERALLY FOLLOWS THE PROCESS USED FOR ALL EMPLOYEES, EXCEPT FOR THE CEO AS DESCRIBED IN THE ANSWER TO PART VI, LINE 15B HEREIN. GENERALLY, THE CEO, OR SUCH OTHER PERSON AS MAY BE APPROPRIATE BASED ON MANAGEMENT REPORTING LINES AND OTHER RELEVANT FACTORS, CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF ALL OTHER OFFICERS AND KEY EMPLOYEES, AND COMMUNICATES THE RESULTS OF SUCH REVIEW TO THE REVIEWED OFFICER OR KEY EMPLOYEE. IN ADDITION, THE ORGANIZATION'S SOLE MEMBER PERIODICALLY ENGAGES A THIRD-PARTY, INDEPENDENT COMPENSATION CONSULTANT TO ESTABLISH THE MARKET COMPENSATION RANGE FOR THE APPLICABLE POSITIONS. THIS CONSULTANT GENERALLY ESTABLISHES THIS RANGE BY IDENTIFYING THE COMPENSATION OF A PARALLEL POSITION AT COMPARABLE ORGANIZATIONS AND TAKING VARIOUS FACTORS INTO ACCOUNT, INCLUDING BUT NOT LIMITED TO EACH APPLICABLE ORGANIZATION'S INDUSTRY, GEOGRAPHIC REGION, COMPLEXITY, SIZE, AND TAX STATUS. THE CEO, GENERALLY IN CONSULTATION WITH THE HUMAN RESOURCES DIVISION, APPROVES THE ESTABLISHMENT OF COMPENSATION LEVELS FOR OFFICERS OR KEY EMPLOYEES AS FOLLOWS: (1) DIRECTLY FOR DIRECT REPORTS TO THE CEO, (2) IN CONSULTATION WITH APPLICABLE OFFICERS, FOR OFFICERS AND KEY EMPLOYEES WHO DO NOT DIRECTLY REPORT TO THE CEO, EXCEPT THAT ANY CHANGES TO THE COMPENSATION OF THE FOLLOWING OFFICERS OR KEY EMPLOYEES, IDENTIFIED AS DISQUALIFIED PERSONS AS DEFINED BY THE IRS, ARE SUBJECT TO THE APPROVAL OF THE COMPENSATION AND BENEFIT COMMITTEE; SENIOR VICE PRESIDENT AND CHIEF FINANCIAL OFFICER (AS TOP FINANCIAL EXECUTIVE), SENIOR VICE PRESIDENT AND CHIEF COMPLIANCE OFFICER (AS TOP INTERNAL AUDIT EXECUTIVE) AND THE CHIEF OPERATING OFFICER. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFILCTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND TO THE EXTENT THEY ARE REQUIRED BY LAW. MANAGEMENT SERVICE AGREEMENT GIVEN THEIR COMMON INTERESTS, HELIX BAR REVIEW, INC. AND ITS SOLE MEMBER, ACCESSLEX INSTITUTE, HAVE ENTERED INTO A MANAGEMENT SERVICES AGREEMENT (MSA) TO MAXIMIZE OPPORTUNITIES TO SERVE THEIR RESPECTIVE CHARITABLE BENEFICIARIES AND TO MINIMIZE THEIR RESPECTIVE ADMINISTRATIVE EXPENSES. UNDER THE MSA, THE SOLE MEMBER PROVIDES CERTAIN PROFESSIONAL AND ADMINISTRATIVE STAFFING AND SERVICES IN EXCHANGE FOR MONETARY COMPENSATION TO BE PAID BY HELIX BAR REVIEW, INC. THIS "MSA FEE" IS EVALUATED ON AN ANNUAL BASIS TO ACCURATELY ACCOUNT FOR THE CURRENT ALLOCATION OF SHARED STAFFING AND THE CURRENT COST OF SHARED SERVICES PAID FOR BY THE SOLE MEMBER. THE CURRENT ALLOCATION OF SHARED STAFFING IS CALCULATED USING AN ESTIMATE FOR WEEKLY HOURS SPENT ON HELIX AS CONSIDERED AT THE INDIVIDUAL DEPARTMENT LEVEL. SHARED SERVICES MOST SIGNIFICANTLY REPRESENT THE COSTS PAID BY THE SOLE MEMBER ON BEHALF OF HELIX BAR REVIEW, INC. FOR INSURANCE COVERAGE, EXPENSES RELATED TO MEETINGS OF ITS BOARD OF DIRECTORS, AND SHARED SOFTWARE AND OTHER IT RELATED PRODUCTS. |
| FORM 990, PART XI, LINE 9: | CONTRIBUTED CAPITAL FROM ACCESSLEX INSTITUTE 8,000,000. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ACCESSLEX INSTITUTE | |||||||||||
| 10 N HIGH STREET SUITE 400 | WEST CHESTER | PA | 19380 | 232719985 | LOANS & SVCS | DE | 501(C)(3) | LINE 10 | N/A | 0 | |
| ACCESS GROUP LOAN RESERVE TRUST I | |||||||||||
| RODNEY SQ N 1100 N MARKET ST | WILMINGTON | DE | 19890 | 516522917 | GUARANTEE FD | DE | 501(C)(3) | LINE 12A, I | 0 | ACCESSLEX | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|---|
| ACCESS FUNDING 2010-A LLC | |||||||||
| C/O ACCESSLEX 10 N HIGH ST | WEST CHESTER | DE | 19380 | 272762721 | STUDENT LOANS | DE | ACCESSLEX | 0 | 0 |
| CS ABS REPACKAGING TRUST 2013-A | |||||||||
| 11 MADISON AVE | NEW YORK | NY | 10010 | 466848238 | STUDENT LOANS | DE | ACCESSLEX | 0 | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AGILITY LOAN SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 NORTH HIGH STREET | AddressLine1Txt |
| City | WEST CHESTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19380 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 371606855 | EIN |
| Primary Activities | INACTIVE | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCESSLEX | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| 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 | 0 | 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 | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | 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 | Yes (1) | TransferFromOtherOrgInd |
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