YALE LAW JOURNAL COMPANY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
YALE LAW JOURNAL COMPANY INC (EIN 06-6071072)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-24
IRS object ID
202601149349300605
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

FieldValueIRS element (for citing)
Return2026-04-24T07:13:08-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN060530830PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SEWARD AND MONDE CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1296 STATE STREETAddressLine1Txt
CityNORTH HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP064732165ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN066071072EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL COMPANY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYALEBusinessNameControlTxt
Phone2034321622PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208215 YALE STATIONAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHEN E SACHSPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2034321622PhoneNum
Signature2026-04-21SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGAYLE A CARBONEPreparerPersonNm
PTINP01010777PTIN
Phone2032489341PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRACHEL SOMMERSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208215 YALE STATIONAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,767,715GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://WWW.YALELAWJOURNAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1914FormationYr
Legal Domicile StateCTLegalDomicileStateCd
Activity Or MissionTO PROVIDE AN EDUCATIONAL EXPERIENCE TO EDITORS AND READERS THROUGH THE PUBLICATION OF A LEGAL PERIODICAL EDITED BY STUDENTS AND OTHER ACTIVITIES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers135TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$982,307PYProgramServiceRevenueAmt
CY Program Service Revenue$1,043,240CYProgramServiceRevenueAmt
PY Investment Income$92,384PYInvestmentIncomeAmt
CY Investment Income$150,038CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,074,691PYTotalRevenueAmt
CY Total Revenue$1,193,278CYTotalRevenueAmt
PY Grants And Similar Paid$35,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$763,333CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$670,256PYOtherExpensesAmt
CY Other Expenses$662,774CYOtherExpensesAmt
PY Total Expenses$705,256PYTotalExpensesAmt
CY Total Expenses$1,426,107CYTotalExpensesAmt
PY Revenues Less Expenses$369,435PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$232,829CYRevenuesLessExpensesAmt
Total Assets BOY$3,834,452TotalAssetsBOYAmt
Total Assets EOY$3,621,493TotalAssetsEOYAmt
Total Liabilities BOY$113,814TotalLiabilitiesBOYAmt
Total Liabilities EOY$96,959TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,720,638NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,524,534NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE AN EDUCATIONAL EXPERIENCE TO EDITORS AND READERS THROUGH THE PUBLICATION OF A LEGAL PERIODICAL EDITED BY STUDENTS AND OTHER ACTIVITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,004,051ExpenseAmt
Grant$660,000GrantAmt
Revenue$1,043,240RevenueAmt
DescPUBLICATION OF A SCHOLARLY JOURNAL FOR THE ACADEMIC AND PROFESSIONAL LEGAL COMMUNITY, INCLUDING SUBSCRIBERS AS WELL AS READERS OF THE JOURNAL AT RESEARCH LIBRARIES, LAW SCHOOLS AND OTHER ENTITIES. PROVIDING A PUBLISHED REFERENCE FOR CITATION OF LEGAL PRECEDENT OF IMPORTANCE IN LEGAL EDUCATION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$40,000ExpenseAmt
Grant$40,000GrantAmt
DescGRANTS TO OTHER NONPROFIT ORGANIZATIONS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$63,333ExpenseAmt
Grant$63,333GrantAmt
DescSUMMER GRANTS PROGRAM FOR YALE LAW SCHOOL STUDENTSDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,107,384TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEPHEN E SACHSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2034321647PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 208215AddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065208215ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RACHEL V SOMMERS
PRESIDENT2.001.00Yes (X)Yes (X)$0$0$0
FEMI CADMUS
TREASURER1.001.00Yes (X)Yes (X)$0$0$0
JOHN MORLEY
SECRETARY1.001.00Yes (X)Yes (X)$0$0$0
WILLIAM BAUDE
PAST PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
JULIA MALKINA
DIRECTOR1.001.00Yes (X)$0$0$0
LILY MOORE-EISSENBERG
PAST DIRECTOR4.00Yes (X)$0$0$0
CLAIRE PRIEST
DIRECTOR1.001.00Yes (X)$0$0$0
STEPHEN SACHS
DIRECTOR1.001.00Yes (X)$0$0$0
JEREMY THOMAS
DIRECTOR4.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CITATOR INCOME513190$699,768$699,768
LICENSE REVENUE513120$322,896$322,896
SUBSCRIPTION REVENUE513120$19,744$19,744
OTHER REVENUE513190$832$832
FieldValueIRS element (for citing)
Total Program Service Revenue$1,043,240TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,208TotalRevenueColumnAmt
Exclusion$28,208ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$696,267SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$574,437SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$121,830SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$121,830TotalRevenueColumnAmt
Exclusion$121,830ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,193,278TotalRevenueColumnAmt
Related Or Exempt Func Income$1,043,240RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$150,038ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$700,000TotalAmt
Program Services$700,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$63,333TotalAmt
Program Services$63,333ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$30,442TotalAmt
Program Services$18,265ProgramServicesAmt
Management And General$12,177ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$46,929TotalAmt
Management And General$46,929ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,700TotalAmt
Management And General$16,700ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$106,481TotalAmt
Program Services$3,204ProgramServicesAmt
Management And General$103,277ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$56,333TotalAmt
Program Services$56,333ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,251TotalAmt
Management And General$4,251ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
JOURNAL EVENTS, DINNERS$217,386$119,632$97,754
PRINTING & PUBLICATION$121,815$121,815
PUBLICATION SHIPPING CO$24,802$24,802
STUDENT INTERNS$13,417$13,417

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$24,218TotalAmt
Management And General$24,218ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,426,107TotalAmt
Program Services$1,107,384ProgramServicesAmt
Management And General$318,723ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,267,838BOYAmt
EOY$903,816EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$738,453BOYAmt
EOY$829,981EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$67,392BOYAmt
EOY$31,665EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$201,326LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$201,326LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$88,328BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,672,441BOYAmt
EOY$1,856,031EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,834,452BOYAmt
EOY$3,621,493EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$109,641BOYAmt
EOY$93,466EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$4,173BOYAmt
EOY$3,493EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$113,814BOYAmt
EOY$96,959EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,048,196BOYAmt
EOY$1,668,502EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,672,442BOYAmt
EOY$1,856,032EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,720,638BOYAmt
EOY$3,524,534EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,834,452BOYAmt
EOY$3,621,493EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$232,829ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$36,725NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,061,490CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$873,238CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$918,521CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$982,307CurrentTaxYearMinus1YearAmt
Current Tax Year$1,043,240CurrentTaxYearAmt
Total$4,878,796TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,061,490CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$873,238CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$918,521CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$982,307CurrentTaxYearMinus1YearAmt
Current Tax Year$1,043,240CurrentTaxYearAmt
Total$4,878,796TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$4,878,796PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,955CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,092CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,169CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,184CurrentTaxYearMinus1YearAmt
Current Tax Year$28,208CurrentTaxYearAmt
Total$89,608TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,955CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,092CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,169CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,184CurrentTaxYearMinus1YearAmt
Current Tax Year$28,208CurrentTaxYearAmt
Total$89,608TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,066,445CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$884,330CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$935,690CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,010,491CurrentTaxYearMinus1YearAmt
Current Tax Year$1,071,448CurrentTaxYearAmt
Total$4,968,404TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98200PublicSupportCY509Pct
Public Support PY5090.98320PublicSupportPY509Pct
Investment Income CY0.01800InvestmentIncomeCYPct
Investment Income PY0.01680InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,672,442BeginningYearBalanceAmt
Investment Earnings Or Losses$183,590InvestmentEarningsOrLossesAmt
End Year Balance$1,856,032EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,585,093BeginningYearBalanceAmt
Investment Earnings Or Losses$87,349InvestmentEarningsOrLossesAmt
End Year Balance$1,672,442EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,560,126BeginningYearBalanceAmt
Investment Earnings Or Losses$24,967InvestmentEarningsOrLossesAmt
End Year Balance$1,585,093EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,551,311BeginningYearBalanceAmt
Investment Earnings Or Losses$8,815InvestmentEarningsOrLossesAmt
End Year Balance$1,560,126EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,113,517BeginningYearBalanceAmt
Investment Earnings Or Losses$437,794InvestmentEarningsOrLossesAmt
End Year Balance$1,551,311EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.00404PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.99596TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$201,326OtherCostOrOtherBasisAmt
Depreciation$201,326DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescYALE UNIVERSITY ENDOWMENT POOL TRUSTDesc
Book Value$1,856,031BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,856,031TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,230,003TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$36,725NetUnrealizedGainsInvstAmt
Revenue Not Reported$36,725RevenueNotReportedAmt
Revenue Subtotal$1,193,278RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,193,278TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,426,107TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,426,107ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,426,107TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE COMPANY HAS ENTERED INTO INVESTMENT MANAGEMENT AGREEMENTS WITH YALE UNIVERSITY TO INVEST CERTAIN OF THE COMPANY'S FUNDS IN THE YALE UNIVERSITY ENDOWMENT POOLED INVESTMENT FUND. THE FUNDS ARE POOLED WITH THE UNIVERSITY'S ENDOWMENT FUNDS, AND THE COMPANY RECEIVES A PRO RATA SHARE OF THE OVERALL YIELD ON ENDOWMENTS. THROUGH THE COMPANY'S INVESTMENT IN YALE UNIVERSITY'S ENDOWMENT FUNDS, THE BOARD OF DIRECTORS HAS ADOPTED YALE'S INTERPRETATION OF THE STATE OF CONNECTICUT'S UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ALONG WITH YALE'S INVESTMENT PHILOSOPHIES AND SPENDING POLICIES: THIS INTERPRETATION INCLUDES REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE; THE COMPANY INVESTS ITS ENDOWMENT INVESTMENT PORTFOLIO AND ALLOCATES THE RELATED EARNINGS FOR EXPENDITURE IN ACCORDANCE WITH THE TOTAL RETURN CONCEPT; A DISTRIBUTION OF ENDOWMENT RETURN THAT IS INDEPENDENT OF THE CASH YIELD AND APPRECIATION OF INVESTMENTS EARNED DURING THE YEAR IS PROVIDED FOR PROGRAM SUPPORT; THE COMPANY HAS ADOPTED AN ENDOWMENT SPENDING POLICY DESIGNED SPECIFICALLY TO STABILIZE ANNUAL SPENDING LEVELS AND TO PRESERVE THE REAL VALUE OF THE ENDOWMENT PORTFOLIO OVER TIME; THE SPENDING POLICY ATTEMPTS TO ACHIEVE THESE TWO OBJECTIVES BY USING A LONG-TERM TARGETED SPENDING RATE COMBINED WITH A SMOOTHING RULE, WHICH ADJUSTS SPENDING GRADUALLY TO CHANGES IN THE ENDOWMENT MARKET VALUE; THE COMPANY USES A LONG-TERM TARGETED SPENDING RATE OF 5.25%, COMBINED WITH A SMOOTHING RULE; THE COMPANY DETERMINES THE EXPECTED RETURN ON ENDOWMENT INVESTMENTS WITH THE OBJECTIVE OF PRODUCING A RETURN EXCEEDING THE SUM OF INFLATION AND THE TARGET SPENDING RATE.
PART X, LINE 2:THE COMPANY EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF JUNE 30, 2025, THE COMPANY DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT YEAR. IT IS THE COMPANY'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES IN THE PROVISION FOR TAXES.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
YALE UNIVERSITY
PO BOX 208239NEW HAVENCT065208239060646973501(C)(3)$660,000$0TO SUPPORT THREE POST-GRADUATE PUBLIC INTEREST FELLOWSHIPS
CONNECTICUT LEGAL RIGHTS PROJECT INC
PO BOX 351 SILVER STREETMIDDLETOWNCT06457223069277501(C)(3)$13,333$0CASH ASSISTANCE FOR CONTINUING OPERATIONS
LEADERSHIP EDUCATION & ATHLETICS IN PARTNERSHIP (LEAP)
31 JEFFERSON STREETNEW HAVENCT06511222906547501(C)(3)$13,333$0CASH ASSISTANCE FOR CONTINUING OPERATIONS
ELM CITY INTERNATIONALS
360 FOUNTAIN STREET 40NEW HAVENCT06515452639435501(C)(3)$13,334$0CASH ASSISTANCE FOR CONTINUING OPERATIONS
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSUMMER GRANTSGrantTypeTxt
Recipient29RecipientCnt
Cash Grant$63,333CashGrantAmt
Valuation Method UsedFAIR MARKET VALUEValuationMethodUsedDesc
Non Cash AssistanceRESEARCH EXPENSES FOR ACADEMIC RESEARCH AND WRITING PROJECTSNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationFOR GRANTS AND CONTRIBUTIONS TO LISTED EXEMPT ORGANIZATIONS, NO MONITORING DEEMED NECESSARY. THE ORGANIZATION MAINTAINS A LISTING OF SUMMER GRANT RECIPIENTS AND AMOUNTS AWARDED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BCOMMITTEES ARE ADVISORY IN NATURE AND DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS UNLESS SPECIFICALLY DELEGATED TO DO SO. THERE HAVE BEEN NO SUCH DELEGATIONS DURING THE CURRENT FISCAL YEAR.
FORM 990, PART VI, SECTION B, LINE 11BTHE TREASURER OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND PROVIDES COPIES TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE AT ANY POINT THEY BECOME AWARE OF A POTENTIAL OR ACTUAL CONFLICT. IF MEMBERS OF THE ORGANIZATION IDENTIFY A POTENTIAL CONFLICT, IT IS BROUGHT TO THE BOARD OF DIRECTORS' ATTENTION TO TAKE THE PROPER COURSE OF ACTION.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL FUND INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1127 WALL STREETAddressLine1Txt
CityNEW HAVENCityNm
State AbbreviationCTStateAbbreviationCd
ZIP065118918ZIPCd
FieldValueIRS element (for citing)
EIN454471135EIN
Primary ActivitiesTO CARRY OUT THE PURPOSE OF THE YALE LAW JOURNAL COMPANY, INC.PrimaryActivitiesTxt
Legal Domicile StateCTLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1THE YALE LAW JOURNAL COMPANY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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