2026-05-01T09:02:42-07:00 2025-06-30 990 2024-07-01 050465628 ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW ROGE 4012544500 10 Metacom Ave Bristol RI 02809 Gloria Arcia EVP Finance & Admin/CFO 4012543536 2026-05-01 1 2024 2025-03-06 01:10:19Z Ioannis Miaoulis 10 Metacom Avenue Bristol RI 02809 27583745 0 X www.law.rwu.edu X 1993 RI The only law school in Rhode Island, Roger Williams University School of Law offers future attorneys a rigorous, hands-on legal education in a supportive, personalized environment. Preparing students for success in the public and private sectors and promoting social justice and the rule of law through engaged teaching, learning and scholarship. 27 24 277 39 0 0 1052628 1460418 24007611 22804492 1984942 1330362 -2992 1375 27042189 25596647 9306527 8188893 0 0 11464636 11429920 0 0 399480 4338509 4084161 25109672 23702974 1932517 1893673 30856204 34163150 1255839 1216110 29600365 32947040 X See Schedule O. 0 0 21648388 8188893 22830904 Higher Education: Provide legal education to 488 full time students. 0 0 0 21648388 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 75 0 1 277 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X Nicole Turner 4012543886 10 Metacom Ave Bristol RI 02809 Ioannis N Miaoulis President 5 35 X X 0 1038783 394773 Gregory Bowman Dean School of Law 40 0 X 350922 0 38989 Peter Margulies Professor of Law 40 0 X 203132 0 54267 Michael Yelnosky Professor of Law 40 0 X 210244 0 32874 Bernard Freamon Professor of Law 40 0 X 200569 0 24525 Colleen Murphy Professor of Law 40 0 X 195661 0 28738 Diana Hassel Professor of Law 40 0 X 178560 0 40293 Gloria M Arcia EVP for Finance & Administration 5 35 X 0 136836 22686 Collin Bailey Trustee, Adjunct 5 0 X 9000 0 0 Stephen Maguire Trustee, Adjunct 1 0 X 4000 0 0 Patricia Sullivan Treasurer 5 0 X X 0 0 0 Hinna Upal Secretary 5 0 X X 0 0 0 Nicole Benjamin Trustee, Vice Chair 1 1 X X 0 0 0 Bradford Boyd Trustee 1 0 X 0 0 0 Alyssa V Boss Trustee 1 0 X 0 0 0 Mark Bute Trustee 1 0 X 0 0 0 Brandon Cuffy Trustee 1 0 X 0 0 0 Marc DeSisto Trustee 1 0 X 0 0 0 Melissa DuBose Trustee 1 0 X 0 0 0 Stacey Erickson Trustee 1 0 X 0 0 0 Mark Gemma Trustee (Until 8/24) 1 0 X 0 0 0 Patrick Jones Trustee (Until 8/24) 1 0 X 0 0 0 J Scott Kilpatrick Trustee 1 0 X 0 0 0 Zachary Mandell Trustee 1 0 X 0 0 0 Howard Merten Trustee (Until 8/24) 1 0 X 0 0 0 Stephen Prignano Trustee (Until 8/24) 1 0 X 0 0 0 Adam Ramos Trustee 1 0 X 0 0 0 Michael Robinson Trustee 1 0 X 0 0 0 Joelle Rocha Trustee 1 0 X 0 0 0 James Ruggieri Trustee (Until 8/24) 1 0 X 0 0 0 George Santopietro Trustee 1 0 X 0 0 0 William Smith Trustee (Until 8/24) 1 0 X 0 0 0 Ondine Galvez Sniffin Trustee 1 0 X 0 0 0 Brian Stern Trustee, Chair 1 0 X X 0 0 0 Kathy Sulentic Trustee 1 0 X 0 0 0 Paul Suttell Trustee 1 0 X 0 0 0 Rogeriee Thompson Trustee (Until 3/25) 1 0 X 0 0 0 Crystal Peralita Ex-Officio Trustee 1 0 X 0 0 0 Carly Beauvais Lafrate Trustee 1 0 X 0 0 0 Paul Kessimian Trustee 1 0 X 0 0 0 Weayonnoh Davies-Nelson Trustee 1 0 X 0 0 0 1352088 1175619 637145 32 0 1 0 0 0 0 119762 0 374854 965802 9735 1460418 Tuition 611310 22023957 22023957 0 0 Fees 611310 594525 594525 0 0 186010 186010 0 0 22804492 130699 0 0 130699 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3144859 0 1945196 0 1199663 0 1199663 0 0 1199663 16865 119762 41902 -25037 0 -25037 0 0 0 0 0 0 0 0 0 0 0 0 Bookstore Commissions 900099 15309 15309 0 0 11103 11103 0 0 26412 25596647 22830904 0 1305325 0 0 8188893 8188893 0 0 0 0 350081 70016 245057 35008 0 0 0 0 8790360 7891233 626050 273077 504506 440423 57488 6595 1130262 923605 183366 23291 654711 582277 61740 10694 109852 0 109852 0 365605 358099 3012 4494 196873 196873 0 0 129577 75705 49010 4862 71246 59365 11731 150 0 0 0 0 1163321 1160361 2960 0 238744 197417 33381 7946 0 0 0 0 29830 27816 1099 915 0 0 0 0 0 0 0 0 254014 254014 0 0 318318 145252 173066 0 Library Materials 609828 609828 0 0 Instructional Materials 171493 171493 0 0 Food Services 114268 81186 13199 19883 Awards/Prizes 109040 109040 0 0 202152 105492 84095 12565 23702974 21648388 1655106 399480 6448115 7333282 0 0 147721 646567 54441 226106 0 0 0 0 5321 4724 0 0 78585 63263 15724136 14386537 1281433 1337599 9411694 7496517 13428807 17053239 0 0 0 0 87 1853 30856204 34163150 733520 561199 0 0 504840 632517 0 0 0 0 0 0 0 0 0 0 17479 22394 1255839 1216110 X 23003941 25114580 6596424 7832460 29600365 32947040 30856204 34163150 1893673 1453002 0 0 0 0 X 0 1 X 1 1 1 X 765068 885151 555728 1052628 1460418 4718993 0 0 0 0 0 0 0 0 0 0 0 765068 885151 555728 1052628 1460418 4718993 670369 4048624 64743 97867 169331 209708 130699 672348 0 0 0 0 0 0 12260 23197 17835 20426 16865 90583 5481924 106011830 0.73854 0.7924 X Schedule A, Part II, Line 10 Gross income from fundraising activities. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22922009 142141 2800291 82956 945815 110348 24725322 21738992 89052 2197864 86817 901338 115744 22922009 21273365 166471 1328415 53100 870532 105627 21738992 22882454 371582 -1005709 38275 817150 119537 21273365 17930045 17338 5861391 31575 786736 108009 22882454 0.7159 0.1443 0.1398 0 0 0 0 0 0 0 0 0 0 1968582 1451319 517263 0 2167832 1615389 552443 0 11587722 11319829 267893 1337599 0 0 Hedged Equity - Developed and Emerging 6673601 F Domestic and International Equities 3771649 F Fixed Income Securities 826729 F Private Equity 5781260 F 17053239 0 Student Agency Funds 20535 Other Liabilities 1859 22394 X 18792806 1453002 0 0 -8188893 -6735891 25528697 109852 -41902 67950 25596647 15446131 0 0 0 41902 41902 15404229 109852 8188893 8298745 23702974 Schedule D, Part V, Line 4 The intended use of the restricted endowment funds are dictated by the donor which are predominantly for instructional purposes and scholarships. Earnings from unrestricted endowment funds are used for operations according to the spending policy established by the University's Board of Trustees. Schedule D, Part X, Line 2 The School of Law accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. The School of Law has identified its tax status as a tax exempt entity as its only significant tax position; however, the School of Law has determined that such tax position does not result in an uncertainty requiring recognition. The School of Law is not currently under examination by any taxing jurisdictions. The School of Law's federal tax return is generally open for examination for three years following the date filed. Schedule D, Part XI, Line 2d Scholarships and grants provided to students of $8,188,893 are included as contra-revenue on the audited financial statements and as an expense on the Form 990. Schedule D, Part XI, Line 4b Fundraising event expenses of $41,902 are shown as expense items in the audited financial statements and as contra-revenue items on the Form 990. Schedule D, Part XII, Line 2d Fundraising event expenses of $41,902 are shown as expense items in the audited financial statements and as contra-revenue items on the Form 990. Schedule D, Part XII, Line 4b Scholarships and grants provided to students of $8,188,893 are included as contra-revenue on the audited financial statements and as an expense on the Form 990. 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 of Law annually publishes a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. Also, the School of Law's non-discrimination policy is available on its website at http://law.rwu.edu/admission/apply/diversity-admission-process Schedule E, Part I, Line 6 The School of Law receives federal and state student financial aid authorized by student loan programs. Champions for Justice 120330 106980 13350 0 0 0 29640 2100 5835 Law Alumni Golf Tournament 13760 10245 3515 0 0 0 3468 0 827 0 134090 117225 16865 0 0 0 33108 2100 6662 41870 -25005 Schedule G, Part II, Line 2 Included in the total contributions reported are sponsorship donations received to support the events. 1 Scholarships 322 0 8188893 Other Reduction of student account balance for tuition owed to the School of Law. Schedule I, Part I, Line 2 The University's Office of Financial Aid monitors all recipients of scholarship awards to determine both initial and continuing eligibility based on the criteria for each type of award, which may include academic performance, financial need, criteria established by donors of endowed scholarship funds, etc. 0 1 0 0 0 0 0 1 0 Ioannis N Miaoulis President 0 703979 0 322542 0 12262 0 228976 0 165797 0 1433556 0 0 Gloria M Arcia EVP for Finance & Administration 0 136486 0 0 0 350 0 10492 0 12194 0 159522 0 0 Gregory Bowman Dean School of Law 350082 0 0 0 840 0 27600 0 11389 0 389911 0 0 0 Michael Yelnosky Professor of Law 210244 0 0 0 0 0 25685 0 7189 0 243118 0 0 0 Peter Margulies Professor of Law 203132 0 0 0 0 0 25685 0 28582 0 257399 0 0 0 Bernard Freamon Professor of Law 200569 0 0 0 0 0 14413 0 10112 0 225094 0 0 0 Colleen Murphy Professor of Law 195661 0 0 0 0 0 15401 0 13337 0 224399 0 0 0 Diana Hassel Professor of Law 178560 0 0 0 0 0 14160 0 26133 0 218853 0 0 0 Schedule J, Part I, Line 3 The President of Roger Williams University and Roger Williams University School of Law is compensated by the University. The President's compensation is contractually set and is reviewed by the Executive Committee of the Board of Trustees of Roger Williams University, all members of which are independent of the President. The Executive Committee's review currently includes, but is not limited to the use of comparability data and other outside consultants. Schedule J, Part I, Line 4 The President of Roger Williams University participates in a University 457(f) plan and $201,376 was accrued and contributed under the plan in calendar year 2024. Schedule J, Part I, Line 7 For School of Law non-aligned employees, merit based compensation may be granted as either a base salary increase or a one-time bonus. Qualifications for receiving a bonus include performance exceeding expectations or taking on additional duties due to staff vacancies or temporary absences. In the case of officers and other key employees, the bonus amount (if any) is determined via the same process as other compensation for officers and other key employees, including review by the University's President, who is independent of the other officers or key employees. In addition, the compensation of officers and key employees falls within the parameters of the School of Law's non-aligned merit compensation program that is approved by the University's Board of Trustees on an annual basis. Form 990, Part III, Line 1 The mission of the School of Law is to promote justice and the rule of law through education, scholarship, and service. Form 990, Part VI, Section A, Line 6 The school of Law has one member, Roger Williams University. Pursuant to the School of Law's by-laws governance and responsibilities are allocated between the member and the School of Law Board of Directors. Form 990, Part VI, Section A, Line 7a See answer to question 6. Form 990, Part VI, Section A, Line 7b See answer to question 6. Form 990, Part VI, Section B, Line 11b IRS form 990 is prepared by the Controller, AVP for Accounting and Treasury Management, and the Executive VP for Finance and Administration/CFO along with assistance from the University's Office of General Counsel. The completed form 990 and schedules, along with relevant back up are provided to an independent accounting firm for review. Upon completion, the form is provided to the Audit Committee and the Board of Trustees of Roger Williams University for review, discussion and approval. The completed and approved Form 990 is then sent to all members of the Board of Trustees of the University as well as the Board of Directors of the School of Law prior to filing with the IRS. Form 990, Part VI, Section B, Line 12c Directors, officers, key employees and managers are all required to annually (or more frequently in the event of a new potential conflict) disclose any potential conflicts of interest by completing a conflict of interest disclosure form. These disclosures are collected by the Office of General Counsel, compiled into a report and provided for vetting to either (a) senior management for the officers, key employees, and managers or (b) the School of Law's Board of Directors for the Director's disclosures. Those disclosures that require further investigation or attention are addressed by their respective overseers on a case by case basis. The School of Law's Conflict of Interest Policy and by-laws both contain provisions that provide for individuals with actual or potential conflicts to refrain from participating in discussions of, and voting on, matters where such a conflict exists. Form 990, Part VI, Section B, Line 15 The compensation for the School of Law's top management official (President of Roger Williams University) is contractually set and is reviewed by the Executive Committee and the Board of Trustees of Roger Williams University, all members of which are independent of the President. The Executive Committee's review currently includes, but is not limited to, the use of comparability data and other outside consultants. The process for determining compensation for the School of Law's other officers or key employees currently includes, but is not limited to, the use of comparability data, other outside consultants and is set and reviewed the by the President, who is independent of the other officers and key employees. In addition, the compensation of officers and key employees falls within the parameters of the University's non-aligned merit compensation program that is approved by the Board of Trustees on an annual basis. Form 990, Part VI, Section C, Line 19 Governing documents are available in part through the Rhode Island Secretary of State's Office. The School of Law's Conflict of Interest Policy governs its employees and the corresponding disclosure form is available on University's web site. Audited financial statements are not publicly available. Roger Williams University One Old Ferry Road Bristol RI 02809 050277222 Higher Education RI 501 (c)(3) 2 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0