2024-04-23T13:56:51-05:00 2023-06-30 843551139 LEE & CROWLEY LLC 423 W BROADWAY SUITE 304 BOSTON MA 02127 990 2022-07-01 042104292 HARVARD LAW REVIEW ASSOCIATION HARV 6174954650 1511 MASSACHUSETTS AVENUE CAMBRIDGE MA 02138 JAMIE MIGUEL EL KOURY TREASURER 6174954650 2024-04-23 1 JAMIE MIGUEL EL KOURY 999009999 0 JAMES KEEFE P01307952 6173568220 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z APSARA IYER 1511 MASSACHUSETTS AVENUE CAMBRIDGE MA 02138 4462781 0 X WWW.HARVARDLAWREVIEW.ORG X 1902 MA ADVACEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL 6 6 0 104 0 0 500 0 3750778 3771146 1642362 691635 0 0 5393640 4462781 65383 261792 0 0 378901 384554 0 0 0 2927243 3059012 3371527 3705358 2022113 757423 37169383 39926525 4045743 4061944 33123640 35864581 ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL THROUGH THE PUBLISHING OF HIGH QUALITY LEGAL SCHOLARSHIP EIGHT TIMES A YEAR IN PERIODICAL FORM, AS WELL AS THE UNIFORM SYSTEM OF CITATION (AKA THE BLUEBOOK) AS REVISED FROM TIME TO TIME. 0 0 2930074 261792 2507565 THE HARVARD LAW REVIEW ASSOCIATION PUBLISHES BOOKS AND PERIODICALS FOR THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL. 86571 1263581 THE HARVARD LAW REVIEW ASSOCIATION PUBLISHES BOOKS AND PERIODICALS ONLINE FOR THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF HARVARD LAW SCHOOL. 3016645 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 1 1 1 1 0 0 0 1 1 0 1 1 1 0 0 0 MA X DENIS O'BRIEN 6174954650 1511 MASSACHUSETTS AVENUE CAMBRIDGE MA 02138 GEORGE MARSHALL MORIARTY TRUSTEE 1.00 X 0 0 0 PROFESSOR ANDREW CRESPO TRUSTEE 1.00 X 0 0 0 PROFESSOR CAROL STEIKER TRUSTEE 1.00 X 0 0 0 DEAN JOHN MANNING TRUSTEE 1.00 X 0 0 0 JUDGE PAUL ENGELMAYER TRUSTEE 1.00 X 0 0 0 DAVID FRIEDMAN TRUSTEE/GRADUATE TREASURER 1.00 X 0 0 0 APSARA IYER PRESIDENT- VOL 137 1/23 - 1/24 40.00 X 0 0 0 BEN DINOVELLI TREASURER- VOL 137 2/23 - 2/24 40.00 X 0 0 0 PRISCILA CORONADO PRESIDENT- VOL 136 1/22 - 1/23 40.00 X 0 0 0 NIKOLAS PALADINO TREASURER- VOL 136 2/22-2/23 40.00 X 0 0 0 0 0 0 0 0 0 0 SUPERIOR BINDERY 1 FEDERAL DRIVE BRAINTREE MA 02184 BINDING 433028 HARVARD UNIVERSITY PO BOX 4999 BOSTON MA 02212 OPERATIONS 372597 2 SALE OF LEGAL 513120 2507565 2507565 SALE OF LEGAL - ONLINE 513120 1263581 1263581 3771146 297900 297900 393735 0 393735 393735 393735 4462781 3771146 0 691635 261792 261792 249345 199476 49869 135209 108167 27042 71987 57590 14397 49828 39862 9966 15537 12430 3107 141933 113546 28387 5063 4050 1013 69676 55741 13935 208631 166905 41726 17765 14212 3553 DISTRIBUTABLE PROFITS 1689050 1351240 337810 PRINTING & BINDING 397332 317866 79466 EDITORIAL EXPENSES 171054 136843 34211 ALL OTHER EXPENSES 155760 124608 31152 65396 52317 13079 3705358 3016645 688713 0 4113830 4525041 208094 212581 213275 273537 15164 15164 3299978 1389502 2000001 1910476 13264628 15090513 17244735 17699304 109656 199909 37169383 39926525 1982928 2000425 756115 834565 1306700 1226954 4045743 4061944 X 33123640 35864581 33123640 35864581 37169383 39926525 757423 1983518 0 X 0 1 X 0 0 X X 1 PRESIDENT AND FELLOWS OF HARVARD 042103580 6 1 757423 0 1 757423 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 PART IV, SECTION E, LINE 2A HARVARD LAW REVIEW ASSOCIATION PUBLISHES HIGH QUALITY LEGAL MATERIAL IN SUPPORT OF HARVARD LAW SCHOOL'S MISSION OF EDUCATING LEADERS WHO CONTRIBUTE TO THE ADVANCEMENT OF JUSTICE AND THE WELL BEING OF SOCIETY. HARVARD LAW SCHOOL DEAN, JOHN MANNING, SERVES ON HLR'S BOARD OF TRUSTEES, ENSURING THAT HLR IS RESPONSIVE TO HARVARD'S MISSION. THE SOLE PURPOSE OF HLR'S ACTIVITIES IS IN SUPPORT OF PUBLISHING HIGH QUALITY LEGAL MATERIAL. PART IV, SECTION E, LINE 2B ABSENT HLR'S PUBLICATION, HARVARD LAW SCHOOL WOULD DIRECTLY PUBLISH SIMILAR MATERIAL. 13264628 2085885 260000 15090513 15217877 -1888249 65000 13264628 9260158 1300000 4657719 15217877 9161423 98735 9260158 8888250 273173 9161423 1.00000 0 1 1 2840201 940640 1899561 232624 221764 10860 227153 227098 55 1910476 INVESTMENTS HARVARD ENDOWMENT 17699304 F 17699304 X 7188590 1983518 811967 2795485 4393105 69676 69676 4462781 4447649 811967 811967 3635682 69676 69676 3705358 PART X, LINE 2: THE ASSOCIATION IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME IN EITHER OF THE YEARS ENDED JUNE 30, 2023 OR JUNE 30, 2022. THE ASSOCIATION ASSESSES THE LIKELIHOOD BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. THE ASSOCIATION'S POLICY IS TO ANALYZE ITS POSITIONS FOR ALL OPEN TAX YEARS. THE ASSOCIATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNRECOGNIZED INCOME TAXES ARE CLASSIFIED AS INTEREST EXPENSE AND ADDITIONAL INCOME TAXES, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS PENDING OR IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTERCOMPANY REVENUE PART XI, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: INTERCOMPANY EXPENSE PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE PART V, LINE 4 TO MAINTAIN SMOOTH FUNCTIONING OF THE HARVARD LAW REVIEW AS A PUBLISHER OF HIGH QUALITY LEGAL MATERIAL. 1 RODERICK & SOLANGE MCARTHUR JUSTICE CENTER 160 EAST GRAND AVENUE CHICAGO IL 60611 364445595 501(C)(3) 65000 0 FELLOWSHIP PROGRAM A BETTER BALANCE 5 COLUMBUS CIRCLE 11 FL NEW YORK NY 10019 203664771 501(C)(3) 65000 0 FELLOWSHIP PROGRAM RIGHTS BEHIND BARS INC 416 FLORIDA AVENUE NW WASHINGTON DC 20001 843084416 501(C)(3) 65000 0 FELLOWSHIP PROGRAM OFFICE OF THE PUBLIC DEFENDER 6 SAINT PAUL STREET SUITE 2101 BALTIMORE MD 21202 526002033 65000 0 FELLOWSHIP PROGRAM 4 FORM 990, PART VI, SECTION A, LINE 2 THREE MEMBERS OF THE BOARD OF TRUSTEES (DEAN JOHN MANNING, PROFESSOR CAROL STEIKER, AND PROFESSOR ANDREW CRESPO) ARE EMPLOYED BY HARVARD LAW SCHOOL, AND THEREFORE HAVE AN INDIRECT BUSINESS RELATIONSHIP WITH ONE ANOTHER. FORM 990, PART VI, SECTION A, LINE 6 THE HARVARD LAW REVIEW HAS A BOARD OF TRUSTEES THAT CONSISTS OF THE PRESIDENT AND VICE PRESIDENT/TREASURER, THE DEAN OF THE LAW SCHOOL, TWO LAW SCHOOL FACULTY MEMBERS, AND TWO LAW REVIEW ALUMS, ONE OF WHICH SERVES AS THE GRADUATE TREASURER. IN ADDITION TO THE BOARD OF TRUSTEES, THE REVIEW HAS A BOARD OF OVERSEERS THAT CONSISTS OF ALUMNI WHO VOTE TO APPROVE CERTAIN MAJOR DECISIONS (E.G. CONSTITUTIONAL CHANGES AND BOARD OF TRUSTEES MEMBERSHIP DECISIONS). FINALLY, THE STUDENT MEMBERS VOTE ON CONSTITUTIONAL CHANGES, ELECT OFFICERS, AND PARTICIPATE IN THE ORGANIZATION'S DAY-TO-DAY MANAGERIAL DECISIONS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF OVERSEERS AND THE STUDENT MEMBERS SELECT THE MEMEBRS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B IN ORDER TO AMEND OR SUSPEND THE ASSOCIATION'S CONSTITUTION OR SELECT A MEMBER OF THE BOARD OF TRUSTEES, BOTH THE BOARD OF OVERSEERS AND THE STUDENT MEMBERS MUST APPROVE THE DECISION. MEMBERS CAN ONLY BE EXPELLED ON THE VOTE OF THREE-QUARTERS OF ALL ACTIVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THE ASSOCIATION DOES NOT HAVE ADDITIONAL COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ALL MEMBERS OF THE BOARD OF TRUSTEES WERE PROVIDED WITH A DRAFT COPY OF THE FORM 990 AND INVITED TO COMMENT. THE TREASURER IS RESPONSIBLE FOR REVIEWING THESE COMMENTS, COMMUNICATING WITH THE INDEPENDENT ACCOUNTING FIRM TO RESOLVE ANY ISSUES, AND SUBSEQUENTLY RECEIVING, SIGNING AND FILING THE FINAL VERSION OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C ALL EDITORS AND TRUSTEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL FINANCIAL OR NONFINANCIAL CONFLICTS TO THE PRESIDENT, AND A WRITTEN RECORD OF SUCH CONFLICTS ARE KEPT. INDIVIDUALS WITH CONFLICTS MAY NOT VOTE ON ANY CONFLICTED ISSUES. FORM 990, PART VI, SECTION B, LINE 15 THE ASSOCIATION DOES NOT DIRECTLY COMPENSATE ANY OF THE TOP MANAGEMENT PERSONNEL WHO PROVIDE SERVICES. THE FULL-TIME INDIVIDUALS EMPLOYED BY THE ASSOCIATION ARE PAID BY HARVARD UNIVERSITY. THE ASSOCIATION THEN REIMBURSES HARVARD FOR THESE COMPENSATION COSTS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY THE PUBLIC TO ANY MEMBER OF THE BOARD OF TRUSTEES. IN ADDITION, CERTAIN GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MAY BE PUBLISHED ONLINE BY THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE AND THE OFFICIAL WEBSITE OF THE ATTORNEY GENERAL OF MASSACHUETTS, RESPECTIVELY. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC GEORGE MARSHALL MORIARTY - 800 BOYLSTON STREET, BOSTON, MA 02199. PROFESSOR ANDREW CRESPO - 1525 MASSACHUSETTS AVE, GRISWOLD 308, CAMBRIDGE, MA 02138. PROFESSOR CAROL STEIKER - 1525 MASSACHUSETTS AVE, GRISWOLD 409, CAMBRIDGE, MA 02138. DEAN JOHN MANNING - 1525 MASSACHUSETTS AVE, GRISWOLD 200, CAMBRIDGE, MA 02138. JUDGE PAUL ENGELMAYER - 285 CENTRAL PARK WEST APT 5W, NEW YORK, NY 10024. APSARA IYER - 1511 MASSACHUSETTS AVE., CAMBRIDGE, MA 02138. BEN DINOVELLI - 1511 MASSACHUSETTS AVE., CAMBRIDGE, MA 02138. PRISCILA CORONADO - 1511 MASSACHUSETTS AVE., CAMBRIDGE, MA 02138. NIKOLAS PALADINO - 1511 MASSACHUSETTS AVE., CAMBRIDGE, MA 02138. DAVID FRIEDMAN - 104 YORK TERRACE, BROOKLINE, MA 02446. PRESIDENT AND FELLOWS OF HARVARD COLLEGE MASSACHUSETTS HALL CAMBRIDGE MA 02138 042103580 EDUCATION MA 501(C)(6) 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 PRESIDENT AND FELLOWS OF HARVARD COLLEGE O 366001 AMOUNT PAID PRESIDENT AND FELLOWS OF HARVARD COLLEGE P 6596 AMOUNT PAID PRESIDENT AND FELLOWS OF HARVARD COLLEGE E 1226954 PER TERMS OF THE NOTE PRESIDENT AND FELLOWS OF HARVARD COLLEGE B PER TERMS OF FELLOWSHIP GRANT