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      <EIN>871153909</EIN>
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        <BusinessNameLine1Txt>Higher Education Real Estate Lawyers</BusinessNameLine1Txt>
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      <USAddress>
        <AddressLine1Txt>335 GEORGE ST</AddressLine1Txt>
        <CityNm>NEW BRUNSWICK</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08901</ZIPCd>
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      <PersonNm>Robert</PersonNm>
      <PersonTitleTxt>Roesener</PersonTitleTxt>
      <PhoneNum>7324250546</PhoneNum>
      <SignatureDt>2026-04-21</SignatureDt>
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    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>www.herelgroup. org</WebsiteAddressTxt>
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      <GrossReceiptsAmt>32950</GrossReceiptsAmt>
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      <TotalExpensesAmt>13610</TotalExpensesAmt>
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      <PrimaryExemptPurposeTxt>HEREL is essentially a business league for lawyer who do real estate legal work for higher educations in the United States or firms that represent such institutions.</PrimaryExemptPurposeTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Heidi Klosterman</PersonNm>
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          <AddressLine2Txt>care of Rutgers General Counsel</AddressLine2Txt>
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        <FormAndLineReferenceDesc>Doing Business As Names</FormAndLineReferenceDesc>
        <ExplanationTxt>HEREL| HEREL</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| See Schedule O, $12345|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| HERELs expenses in tax year 2025 included fees to conduct a conference at Tulane University in New Orleans Louisiana. HEREL pays for a dinner for attendees to attend. For the roughly 50 attendees the total dinner expense was 6,195. The other expenses were from Tulane and included catering fees of 5,882 plus printing fees for posters and nametags and continuing legal education fees which came to 268.</ExplanationTxt>
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