2024-05-13T09:49:52-05:00 2023-06-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2022-07-01 237251952 Vermont Law School VERM 8028311000 PO Box 96 South Royalton VT 05068 Nathaniel Hibler Vice President of Finance/CFO 8028311000 2024-05-13 1 Nathaniel Hibler 999009999 1 Melissa Magoon CPA P01712842 2077752387 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Vermont Law and Graduate School Nathaniel Hibler PO Box 96 South Royalton VT 05068 44304919 0 X www.vermontlaw.edu X 1973 VT Developing a generation of leaders to use the power of law to make a difference. 23 22 355 200 0 0 13204047 8461999 29213721 28505065 310599 373822 0 0 42728367 37340886 14097494 14711438 0 0 15466771 17459965 0 0 665122 8439489 10089668 38003754 42261071 4724613 -4920185 54465727 52501463 22437227 24262318 32028500 28239145 X 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. Vermont Law and Graduate School's mission statement is: "To educate students in a diverse community that fosters personal growth and that enables them to attain outstanding professional skills and high ethical values with which to serve as lawyers and environmental and other professionals in an increasingly technological and interdependent global society." Our motto is "law for the community and the world." 0 0 34037817 14711438 28505065 Vermont Law and Graduate School provides the best legal and environmental education, with an emphasis on public service. The Environmental Law Center at VLGS houses the largest graduate environmental law program in the country, offering Master's and LLM programs on campus, online, and in hybrid formats, and is consistently ranked among the nation's best by U.S. News and World Report. Vermont Law and Graduate School has the premier program in Restorative Justice and houses the National Center on Restorative Justice. The school offers experiential opportunities through its Environmental and Natural Resources Law Clinic, South Royalton Legal Clinic, Food and Agriculture Clinic, Center for Agriculture and Food Systems, Energy Clinic, Institute for Energy and the Environment, Environmental Tax Policy Institute, U.S.-Asia Partnerships for Environmental Law, Semester-in-Practice, and JD and Master's Externship Programs. In Fall of 2022, 653 full and part-time (both residential and online) students were enrolled in JD and other advanced degree programs. Vermont Law and Graduate School awarded 262 JD, Master's and LLM degrees in 2022. 34037817 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 1156 0 1 355 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Nathaniel Hibler 8028311209 PO Box 96 South Royalton VT 05068 Glenn Berger Chair 5.00 X X 0 0 0 Constance Neary Vice-Chair 5.00 X X 0 0 0 Scott Cullen Treasurer 5.00 X X 0 0 0 Sheppard Guryan Secretary 5.00 X X 0 0 0 Stephen Ball Trustee 5.00 X 0 0 0 Olaseni A Bello Jr Trustee 5.00 X 0 0 0 James Brien Student Trustee 5.00 X 0 0 0 Caryn Clayman Trustee 5.00 X 0 0 0 Amy Davenport Trustee 5.00 X 0 0 0 Charles E DiLeva Trustee 5.00 X 0 0 0 Brian Dunkiel Trustee 5.00 X 0 0 0 Chase Ford Student Trustee 5.00 X 0 0 0 Janice Forgays Trustee 5.00 X 0 0 0 Richard Johnson Alumni Trustee 5.00 X 0 0 0 J Patrick Kennedy Alumni Trustee 5.00 X 0 0 0 JB Kittredge Trustee 5.00 X 0 0 0 Catherine MacKenzie Trustee 5.00 X 0 0 0 Marion McCollom Hampton Trustee 5.00 X 0 0 0 Elizabeth Miller Trustee 5.00 X 0 0 0 Jessica L Olson Trustee 5.00 X 0 0 0 Jill Pfenning Trustee 5.00 X 0 0 0 Mark Sciarrotta Trustee 5.00 X 0 0 0 Rodney Smolla President 40.00 X X 144296 0 23946 Lorraine Atwood Vice President Finance 40.00 X 175678 0 34436 Gregory Allen Johnson Professor of Law, Director 40.00 X 158628 0 17206 Jennifer K Rushlow Dean, Professor of Law, Director 40.00 X 163403 0 39592 Stephanie Clark Professor of Law, Director 40.00 X 156322 0 5961 Kevin Jones Professor of Energy Technology, Director 40.00 X 151687 0 24393 Delcianna Winders Professor of Law, Director 40.00 X 145497 0 6817 Mary-Beth McCormack Dean/ Former Interim President 40.00 X 184470 0 17735 1279981 0 170086 23 1 1 0 Spotless & Tidy Cleaners LLC 15B Harlow Hill Road Randolph VT 05060 Campus Cleaning Service 223660 akaCRM Inc PO Box 912672 Denver CO 80291 Salesforce Support 152934 Iland Internet Solutions 235 North Loop W Ste 800 Houston TX 77008 Cloud Services 118115 Junas Ravlin LLC PO Box 1053 Shelburne VT 05482 Media Relations 117082 Strata Information Group Inc 3935 Harney St Ste 203 San Diego CA 92110 Salesforce Support 107395 5 5923163 2538836 87284 8461999 Tuition and Fees 611600 28218338 28218338 Miscellaneous Revenue 900099 163304 163304 Auxiliary Enterprises 900099 123423 123423 28505065 330634 330634 7007221 6964033 43188 43188 43188 37340886 28505065 0 373822 873765 873765 13760966 13760966 76707 76707 754799 754799 13214863 10617432 2261872 335559 466370 353243 98269 14858 1991234 1467277 462241 61716 1032699 740481 261072 31146 2487 2487 89948 89948 36500 36500 58909 58909 1610193 908187 662274 39732 891845 120596 771249 445581 180426 226441 38714 1246597 924638 309192 12767 1029248 824134 190513 14601 527285 472499 46760 8026 418185 258596 79841 79748 458566 412033 46533 921110 729571 178058 13481 316637 316637 Other Expenses 1174666 806725 353167 14774 Library Resources 431282 431282 Food Service 219302 219302 Student Activities 211327 79259 132068 42261071 34037817 7558132 665122 X 4078593 1884566 15740685 6724112 4882720 4900966 597005 505502 925565 725878 1133237 1338767 36063691 18187623 18167327 17876068 8940160 17791561 753607 435 436 54465727 52501463 996634 1137457 2632434 3739317 18034070 17897656 774089 1487888 22437227 24262318 X 13488173 9689894 18540327 18549251 32028500 28239145 54465727 52501463 -4920185 1130830 0 X 0 1 X 1 1 1 X 3847829 4817064 7925206 13204047 8461999 38256145 3847829 4817064 7925206 13204047 8461999 38256145 8877056 29379089 236132 216311 1236479 297902 330634 2317458 40573603 149073310 0.72410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 11163503 105212 1324786 450034 12143467 12580248 299831 -1297903 418673 11163503 10848580 85411 2085974 439717 12580248 10873344 90372 369548 484684 10848580 10529760 184574 621770 462760 10873344 0.21215 0.54312 0.24473 0 0 485663 485663 28129397 12344782 15784615 3022844 2393898 628946 4425787 3448943 976844 17876068 Refundable Advances 725864 Operating Lease Liabilities 762024 1487888 Part III, Line 1a: The collection, which consists of library books, periodicals and related material, was acquired through purchases and contributions since the Law School's inception and is not recognized as an asset on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as decreases in temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected in the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. Part III, Line 4: The collection consists of library books, periodicals and related material used by the students and faculty for scholarly research. Part V, Line 4: The school's 2023 endowment consists of approximately 70 individual funds established for general support, scholarship, loan repayment assistance, and other purposes. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The School's non-discrimination policy is published on the website and in brochures and advertising materials. 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 and Federal Family Education Loan. East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 1 Program Services Legal Education 40457 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 3 Program Services Legal Education 26750 South America 0 1 Program Services Legal Education 9500 0 5 0 0 0 5 76707 0 76707 East Asia and the Pacific Legal Training 9976 Wire Transfer 0 1 0 Spring Faculty Payment Europe 1 6250 Wire Transfer Summer Faculty Payment Europe 1 5500 Wire Transfer Teaching/Course Development Europe 1 15000 Wire Transfer Fall Faculty Payment South America 1 9500 Wire Transfer 0 0 0 0 0 0 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. All payments of $10,000 or greater require two authorized signors before the funds are released. The Program Administrator confirms receipt of the funds with the recipient. Part III Accounting Method: 1 University of Vermont 217 Waterman Building Burlington VT 05405 066811191 501(C)(3) 618177 0 To be part of the cooperative agreemnt with DOJ to establish a Center for Restorative Justice at VLS. To lead a network of engaged researchers and foster innovation to further the impact of restorative justice education and practice. University of San Diego 5998 Alcala Park San Diego CA 92110 952544535 501(C)(3) 255588 0 To be part of the cooperative agreemnt with DOJ to establish a Center for Restorative Justice at VLS. To collaborate to manage the National Center on Restorative Justice. 2 0 Scholarships and other student aid 617 13578227 FMV The Scholarships and other student aid are credited to the recipients' account Higher Education Emergency Relief Funds 350 182739 Part I, Line 2: The Business office reviews the recipient's Form 990 and Uniform Guidance audit report if available. The Director of the program at VLGS 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 VLGS 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. All payments of $10,000 or greater require two authorized signors before the funds are released. The funds are then forwarded to the recipient and VLGS Program Administrator confirms receipt of funds. 1 X X X 0 0 0 0 0 0 0 1 0 Lorraine Atwood Vice President Finance 155671 0 10000 0 10007 0 5926 0 28510 0 210114 0 0 0 Jennifer K Rushlow Dean, Professor of Law, Director 153113 0 10000 0 290 0 5880 0 33712 0 202995 0 0 0 Mary-Beth McCormack Dean/ Former Interim President 174020 0 10000 0 450 0 6159 0 11576 0 202205 0 0 0 Kevin Jones Professor of Energy Technology, Dire 144725 0 0 0 6962 0 4959 0 19434 0 176080 0 0 0 Gregory Allen Johnson Professor of Law, Director 156917 0 0 0 1711 0 5633 0 11573 0 175834 0 0 0 Rodney Smolla President 142362 0 0 0 1934 0 6000 0 17946 0 168242 0 0 0 Stephanie Clark Professor of Law, Director 150384 0 5000 0 938 0 5363 0 598 0 162283 0 0 0 Delcianna Winders Professor of Law, Director 145272 0 0 0 225 0 5085 0 1732 0 152314 0 0 0 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. X 9 87284 Median Value of Stock 0 0 1 1 Part I, Line 32b: VLGS uses Doyle and Loughman Wealth Management Group of Wells Fargo Advisors for Stock Donations. All stock donations are sent to Wells Fargo. They notify VLGS of stock donations and then VLGS orders liquidation Form 990, Part VI, Section B, line 11b The 990 is first reviewed by the audit committee. After review 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 The Organization's Executive Assistant to the President and Dean is responsible for accumulating all disclosures and furnishing them to the Board Chair. Form 990, Part VI, Section B, line 15 The President and Dean has a contract which sets an initial salary. Salaries for employees are informed by an internal job-content evaluation that establishes the relative worth and pay structure of the position as compared to other positions at the institution. The Director of Human Resources may from time-to-time use the services of third-party or commercial surveys. Form 990, Part VI, Section C, line 19 The Organization makes its Governing Documents, Conflict of Interest Policy, and Financial Statements available to the public upon request. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Vermont Law School PO Box 96, South Royalton, VT 05068 EIN 23-7251952 Vermont Law School is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). VLS Campus Holdings LLC PO Box 96 South Royalton VT 05068 813188365 Real Estate Holding VT 437671 17378144 Vermont Law School Charitable Remainder Unitrust (1) Trust VT Vermont Law School T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0