2024-05-06T15:50:19-07:00 2023-06-30 990 2022-07-01 050465628 ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW ROGE 4012544500 10 Metacom Ave Bristol RI 02809 Ioannis Miaoulis President 4012543536 2024-05-06 Ioannis Miaoulis 999009999 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Ioannis Miaoulis One Old Ferry Road Bristol RI 02809 25573454 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 24 283 41 0 0 885151 555728 21188799 24175718 2148191 308310 7871 -3733 24230012 25036023 8879928 9717901 0 0 9961940 10703264 0 0 415596 3624095 3898601 22465963 24319766 1764049 716257 27472557 28666748 1744924 1210367 25727633 27456381 X See Schedule O. 0 0 22146623 9717901 24205936 Higher Education: Provide legal education to 535 full time students. 0 0 0 22146623 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 1 0 0 0 0 1 0 0 0 1 39 0 1 283 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 604342 161649 Gregory Bowman Dean School of Law 40 0 X 326942 0 34417 Marc A Leonetti EVP for Finance & Administration 5 35 X 0 230170 65241 Peter Margulies Professor of Law 40 0 X 195297 0 38619 Jonathan Gutoff Professor of Law 40 0 X 193386 0 37269 Colleen Murphy Professor of Law 40 0 X 183334 0 40055 Jared Goldstein Associate Dean Academic Affairs and Professor 40 0 X 199384 0 17793 Michael Yelnosky Professor of Law 40 0 X 191098 0 22020 William Smith Trustee, Adjunct Faculty, Chair until 2/23 15.00 1.00 X X 29895 0 0 Collin Bailey Trustee, Adjunct Faculty 5 0 X 3000 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 5.00 1.00 X X 0 0 0 Ken Arnold Trustee, until 5/2023 1 0 X 0 0 0 Bret V Beaubien Trustee 1 0 X 0 0 0 Alyssa V Boss Trustee 1 0 X 0 0 0 Marek Bute 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 1 0 X 0 0 0 Patrick Jones Trustee 1 0 X 0 0 0 J Scott Kilpatrick Trustee 1 0 X 0 0 0 Stephen Maguire Trustee 1 0 X 0 0 0 Mark Mandell Trustee 1 0 X 0 0 0 Howard Merten Trustee 1 0 X 0 0 0 Stephen Prignano Trustee 1 0 X 0 0 0 Michael Robinson Trustee 1 0 X 0 0 0 James Ruggieri Trustee 1 0 X 0 0 0 George Santopietro Trustee 1 0 X 0 0 0 Ondine Galvez Sniffin Trustee 1 0 X 0 0 0 Brian Stern Trustee, Chair beg 2/23 5.00 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 1 0 X 0 0 0 Stephen Zubiago Trustee, until 5/2023 1 0 X 0 0 0 1322336 834512 417063 26 0 1 0 0 0 0 114070 0 213402 228256 49875 555728 Tuition 611310 23375409 23375409 0 0 Fees 611310 643859 643859 0 0 156450 156450 0 0 24175718 169331 0 0 169331 0 0 0 0 0 0 0 0 0 0 624624 0 485645 0 138979 0 138979 0 0 138979 17835 114070 51786 -33951 0 -33951 0 0 0 0 0 0 Conferences 900099 10000 10000 0 0 20218 20218 0 0 30218 25036023 24205936 0 274359 0 0 9717901 9717901 0 0 0 0 326101 65220 228271 32610 0 0 0 0 8185285 7250212 688002 247071 582429 498080 76433 7916 1026211 778015 228552 19644 583238 524418 51877 6943 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 104996 0 104996 0 195128 170759 22283 2086 95051 95051 0 0 123446 71097 48494 3855 49511 49261 250 0 0 0 0 0 1061536 1053211 8325 0 232056 199931 28092 4033 0 0 0 0 12365 11969 346 50 0 0 0 0 0 0 0 0 265802 265802 0 0 233525 106729 126796 0 Library Materials 627715 627715 0 0 Instructional Materials 189364 189093 271 0 Food Service 198012 111041 13267 73704 Student Expense 128100 128100 0 0 381994 233018 131292 17684 24319766 22146623 1757547 415596 4702353 5269686 0 0 221124 193475 78375 99071 0 0 0 0 7767 6040 0 0 100984 89441 15298186 13872842 1238776 1425344 6830978 6053709 14291105 15529385 0 0 0 0 1095 597 27472557 28666748 1162552 608184 0 0 557009 582822 0 0 0 0 0 0 0 0 0 0 25363 19361 1744924 1210367 X 19786781 21303901 5940852 6152480 25727633 27456381 27472557 28666748 716257 1012491 0 0 0 0 X 0 1 X 1 1 1 X 785120 771361 765068 885151 555728 3762428 0 0 0 0 0 0 0 0 0 0 0 0 785120 771361 765068 885151 555728 3762428 313228 3449200 122136 120005 64743 97867 169331 574082 0 0 0 0 0 0 45783 34615 12260 23197 17835 133690 4470200 98999440 0.77160 0.78254 X Schedule A, Part I, Line 7 The basis of Roger William University School of Law's public charity status has been and continues to be its qualification as a school described in Section 170(B)(1)(A)(II). The organization has checked box 7 on Schedule A, Part I and completed Schedule A Part II in order to demonstrate its qualification to follow the special rule for abbreviated reporting of contributions on Form 990, Schedule B. Schedule A, Part II, Line 10 Gross income from fundraising activities RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21273365 166471 1328415 53100 870532 105627 21738992 22882454 371582 -1005709 38275 817150 119537 21273365 17930045 17338 5861391 31575 786736 108009 22882454 18911048 45926 -79137 31410 804197 112185 17930045 18578462 332654 944248 28755 790751 124810 18911048 0.7277 0.1535 0.1188 0 0 0 0 0 0 0 0 0 0 1968582 1255192 713390 0 1777238 1367556 409682 0 11552366 11250094 302272 1425344 0 0 Hedged Equity-Developed & Emerging 3232554 F Domestic and International Equities 5744425 F Fixed Income Securities 1116744 F Private Equity 5435662 F 15529385 0 Student Agency Funds 18733 Operating lease liability 628 19361 X 16277406 1012491 0 0 -9717901 -8705410 24982816 104996 -51789 53207 25036023 14548658 0 0 0 51789 51789 14496869 104996 9717901 9822897 24319766 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 $9,717,901 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 $51,789 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 $51,789 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 $9,717,901 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. 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 112980 100005 12975 0 0 0 38076 0 3614 Law Alumni Golf Tournament 18925 14065 4860 0 0 0 3358 4898 1840 0 131905 114070 17835 0 0 0 41434 4898 5454 51786 -33951 Schedule G, Part II, Line 1 Included in the total contributions reported are sponsorship donations received to support the events. 1 Scholarships 429 0 9717901 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 592102 0 0 0 12240 0 36936 0 124713 0 765991 0 0 Marc A Leonetti EVP for Finance & Administration 0 229330 0 0 0 840 0 18142 0 47099 0 295411 0 0 Gregory Bowman Dean School of Law 326102 0 0 0 840 0 24400 0 10017 0 361359 0 0 0 Jared Goldstein Associate Dean Academic Affairs and Professor 198214 0 750 0 420 0 13636 0 4157 0 217177 0 0 0 Peter Margulies Professor of Law 194547 0 750 0 0 0 15144 0 23475 0 233916 0 0 0 Jonathan Gutoff Professor of Law 192636 0 750 0 0 0 12061 0 25207 0 230654 0 0 0 Michael Yelnosky Professor of Law 190348 0 750 0 0 0 15144 0 6876 0 213118 0 0 0 Colleen Murphy Professor of Law 182584 0 750 0 0 0 14745 0 25311 0 223390 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 $12,536 was accrued under the plan in calendar year 2022 and contributed to the plan shortly thereafter. 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. X 1 49875 Market 0 0 1 0 Schedule M, Part I The number in column (b) is the number of contributions. 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. In support of that mission, we strive to: 1. Provide an excellent legal education that is focused on the development of students' analytical, ethical, and other practice skills through the exploration of legal doctrine, policy, history and theory, including the relationship between law and social inequality. 2. Provide students guided opportunities to provide pro bono legal assistance to unrepresented individuals and organizations. 3. Attract and retain a student body, faculty, and staff with diverse backgrounds and experiences, especially those historically underrepresented in the legal profession. 4. Produce meaningful legal scholarship that provides analysis, insights, or information to lawyers, judges, legislators, policy-makers, scholars, journalists, and the public-at-large. 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, VP for Accounting and Treasury Management, and the Executive VP for Finance and Administration 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 governing 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