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Nonprofit · EIN 04-3009002

MASSACHUSETTS SCHOOL OF LAW AT ANDOVER

Tax-exempt · ANDOVER, MA 01810

Financials

$6.4M$6.3M2022$6.6M$6.6M2023$6.5M$6.8M2024
Revenue Expenses · by fiscal year end
Financials of MASSACHUSETTS SCHOOL OF LAW AT ANDOVER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
July 31, 2025990$6,541,137$6,803,904-$262,767$10,931,605$30,617$10,900,988
July 31, 2024990 (amended)$6,608,258$6,565,649$42,609$11,224,707$60,952$11,163,755
July 31, 2023990$6,373,267$6,343,400$29,867$11,246,849$125,703$11,121,146
Financial details: 990 for the year ended July 31, 2025

Revenue

Contributions, gifts and grants
$5,001
Program service revenue
$6,536,136
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$1,477,288
Other salaries and wages
$2,187,391
Salaries, compensation and benefits (total)
$4,500,546
Professional fundraising fees
$0
Depreciation
$165,031
Program services (functional)
$4,059,145
Management and general (functional)
$2,744,759

Balance sheet and other

Total assets, start of year
$11,224,707
Total assets, end of year
$10,931,605
Total liabilities, end of year
$30,617
Net assets, end of year
$10,900,988
Land, buildings and equipment
$1,678,078
Publicly traded securities
$8,552,084
Net assets without donor restrictions
$10,778,914
Net assets with donor restrictions
$122,074
Gross unrelated business income
$944,353
Gross receipts
$6,541,137
Employees
35
Volunteers
11
Year formed
1986
State of legal domicile
MA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended July 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
MICHAEL L COYNEPRESIDENT
Trustee or director, Institutional trustee, Officer
40$346,458
DIANE SULLIVANASSISTANT DEAN
Officer
40$264,844
PETER MALAGUTIPROFESSOR
Key employee
40$211,276
KURT OLSONPROFESSOR
Key employee
40$191,877
LYNN BOWABDIRECTOR FINANCIAL OPERATIONS
Key employee
40$176,734
PAULA KALDISCONTROLLER
Institutional trustee
40$160,004
JOSEPH DEVLINPROFESSOR
Key employee
40$126,095
990 for the year ended July 31, 2024: 7 people
NameTitleHours / weekCompensation
MICHAEL L COYNEPRESIDENT
Trustee or director, Institutional trustee, Officer
40$341,921
DIANE SULLIVANASSISTANT DEAN
Officer
40$261,572
PETER MALAGUTIPROFESSOR
Key employee
40$207,414
KURT OLSONPROFESSOR
Key employee
40$189,696
LYNN BOWABFINANCIAL ADMIN
Key employee
40$157,993
PAULA KALDISCONTROLLER
Institutional trustee
40$155,711
JOSEPH DEVLINPROFESSOR
Key employee
40$132,960
990 for the year ended July 31, 2023: 17 people
NameTitleHours / weekCompensation
MICHAEL L COYNEPRESIDENT
Trustee or director, Institutional trustee, Officer
40$289,553
DIANE SULLIVANASSISTANT DEAN
Officer
40$250,587
PETER MALAGUTIPROFESSOR
Key employee
40$200,215
KURT OLSONPROFESSOR
Key employee
40$183,427
LYNN BOWABFINANCIAL ADMIN
Key employee
40$152,548
PAULA KALDISCONTROLLER
Institutional trustee
40$147,823
JOSEPH DEVLINPROFESSOR
Key employee
40$119,181
A PAUL VICTOR ESQTRUSTEE/CHAIRMAN
Trustee or director
0$0
MICHAEL R FLYER ESQTRUSTEE
Trustee or director
0$0
ALAN I ROTHENBERGTRUSTEE
Trustee or director
0$0
HERBERT M KOHN ESQTRUSTEE
Trustee or director
0$0
ARTHUR BROADHURST ESQTRUSTEE
Trustee or director
0$0
LAURIE HOGAN ESQTRUSTEE
Trustee or director
0$0
STEVEN F HYDE ESQTRUSTEE
Trustee or director
0$0
DOUGLAS MARTIN ESQTRUSTEE
Trustee or director
0$0
BRITTANY FORGUESTRUSTEE
Trustee or director
0$0
LAUREN DONOHUESTUDENT TRUSTEE
Trustee or director
0$0

Address and contacts

Address (IRS master file)
500 FEDERAL ST, ANDOVER, MA 01810-1017
Principal officer (990 for 2024)
Michael L Coyne, 500 FEDERAL ST, ANDOVER, MA 01810
Signed the 990
Lynn Bowab, Financial Admin
Phone
(978) 567-7871
Return prepared by
DALCPA David A Levy CPA LLC

Mission

The Law schools mission is to make legal education available to all qualified persons

990 for the year ended July 31, 2025

Program accomplishments

  • Program Service Expenses are all costs incurred directly in connection with the tax exempt purpose of operating the law school
    Expenses $4,059,145 · revenue $5,591,783

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025July 31, 2026December 15, 2026Not due yet
2024July 31, 2025December 15, 2025990 on file
2023July 31, 2024December 16, 2024990 on file

IRS record

EIN
04-3009002
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1989
Accounting year ends
July
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B500)
Assets (IRS master file)
$10,931,605
Income (IRS master file)
$6,541,137

Filing history

FormYear endedRevenueExpensesAssetsReturn
990July 2025$6,541,137$6,803,904$10,931,605IRS
990July 2024$6,608,258$6,565,649$11,224,707XML
990July 2023$6,373,267$6,343,400$11,246,849XML
990July 2022$4,847,415$6,174,437$10,679,528IRS
990July 2021–––IRS
990July 2020–––IRS
990July 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3009002).

Questions about MASSACHUSETTS SCHOOL OF LAW AT ANDOVER

What is the EIN of MASSACHUSETTS SCHOOL OF LAW AT ANDOVER?
The employer identification number (EIN) of MASSACHUSETTS SCHOOL OF LAW AT ANDOVER is 04-3009002.
Is MASSACHUSETTS SCHOOL OF LAW AT ANDOVER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
Are donations to MASSACHUSETTS SCHOOL OF LAW AT ANDOVER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MASSACHUSETTS SCHOOL OF LAW AT ANDOVER file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of MASSACHUSETTS SCHOOL OF LAW AT ANDOVER due?
The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MASSACHUSETTS SCHOOL OF LAW AT ANDOVER last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended July 2025.
Who is the principal officer of MASSACHUSETTS SCHOOL OF LAW AT ANDOVER?
The 990 for the year ended July 31, 2025 names Michael L Coyne.
Who are the officers and directors of MASSACHUSETTS SCHOOL OF LAW AT ANDOVER?
The 990 for the year ended July 31, 2025 lists 7 people; 7 received compensation from the organization, the highest $346,458 (MICHAEL L COYNE, PRESIDENT).
How much revenue does MASSACHUSETTS SCHOOL OF LAW AT ANDOVER have?
On its 990 for the year ended July 31, 2025 it reported revenue of $6,541,137, expenses of $6,803,904 and total assets of $10,931,605 at year end.

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