Nonprofit · EIN 05-0465628
ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW
Tax-exempt · BRISTOL, RI 02809
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $25,596,647 | $23,702,974 | $1,893,673 | $34,163,150 | $1,216,110 | $32,947,040 |
| June 30, 2024 | 990 | $27,042,189 | $25,109,672 | $1,932,517 | $30,856,204 | $1,255,839 | $29,600,365 |
| June 30, 2023 | 990 | $25,036,023 | $24,319,766 | $716,257 | $28,666,748 | $1,210,367 | $27,456,381 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,460,418
- of which government grants
- $374,854
- Program service revenue
- $22,804,492
- Investment income
- $1,330,362
- Net gain from sales of assets
- $1,199,663
- Net income from fundraising events
- -$25,037
- Other revenue
- $1,375
Expenses
- Grants and similar amounts paid
- $8,188,893
- Compensation of officers, directors and key employees
- $350,081
- Other salaries and wages
- $8,790,360
- Salaries, compensation and benefits (total)
- $11,429,920
- Professional fundraising fees
- $0
- Occupancy
- $1,163,321
- Travel
- $238,744
- Depreciation
- $254,014
- Program services (functional)
- $21,648,388
- Management and general (functional)
- $1,655,106
- Fundraising (functional)
- $399,480
Balance sheet and other
- Total assets, start of year
- $30,856,204
- Total assets, end of year
- $34,163,150
- Total liabilities, end of year
- $1,216,110
- Net assets, end of year
- $32,947,040
- Land, buildings and equipment
- $1,337,599
- Publicly traded securities
- $7,496,517
- Net assets without donor restrictions
- $25,114,580
- Net assets with donor restrictions
- $7,832,460
- Gross receipts
- $27,583,745
- Employees
- 277
- Volunteers
- 39
- Year formed
- 1993
- State of legal domicile
- RI
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Ioannis N Miaoulis | President Trustee or director, Officer | 5 | $0 | $1,038,783 | $394,773 |
| Gregory Bowman | Dean School of Law Key employee | 40 | $350,922 | $0 | $38,989 |
| Peter Margulies | Professor of Law Highest-paid employee | 40 | $203,132 | $0 | $54,267 |
| Michael Yelnosky | Professor of Law Highest-paid employee | 40 | $210,244 | $0 | $32,874 |
| Bernard Freamon | Professor of Law Highest-paid employee | 40 | $200,569 | $0 | $24,525 |
| Colleen Murphy | Professor of Law Highest-paid employee | 40 | $195,661 | $0 | $28,738 |
| Diana Hassel | Professor of Law Highest-paid employee | 40 | $178,560 | $0 | $40,293 |
| Gloria M Arcia | EVP for Finance & Administration Officer | 5 | $0 | $136,836 | $22,686 |
| Collin Bailey | Trustee, Adjunct Trustee or director | 5 | $9,000 | $0 | $0 |
| Stephen Maguire | Trustee, Adjunct Trustee or director | 1 | $4,000 | $0 | $0 |
| Patricia Sullivan | Treasurer Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Hinna Upal | Secretary Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Nicole Benjamin | Trustee, Vice Chair Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Bradford Boyd | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Alyssa V Boss | Trustee Trustee or director | 1 | $0 | $0 | $0 |
26 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mark Bute | Trustee Trustee or director | 1 | $0 |
| Brandon Cuffy | Trustee Trustee or director | 1 | $0 |
| Marc DeSisto | Trustee Trustee or director | 1 | $0 |
| Melissa DuBose | Trustee Trustee or director | 1 | $0 |
| Stacey Erickson | Trustee Trustee or director | 1 | $0 |
| Mark Gemma | Trustee (Until 8/24) Trustee or director | 1 | $0 |
| Patrick Jones | Trustee (Until 8/24) Trustee or director | 1 | $0 |
| J Scott Kilpatrick | Trustee Trustee or director | 1 | $0 |
| Zachary Mandell | Trustee Trustee or director | 1 | $0 |
| Howard Merten | Trustee (Until 8/24) Trustee or director | 1 | $0 |
| Stephen Prignano | Trustee (Until 8/24) Trustee or director | 1 | $0 |
| Adam Ramos | Trustee Trustee or director | 1 | $0 |
| Michael Robinson | Trustee Trustee or director | 1 | $0 |
| Joelle Rocha | Trustee Trustee or director | 1 | $0 |
| James Ruggieri | Trustee (Until 8/24) Trustee or director | 1 | $0 |
| George Santopietro | Trustee Trustee or director | 1 | $0 |
| William Smith | Trustee (Until 8/24) Trustee or director | 1 | $0 |
| Ondine Galvez Sniffin | Trustee Trustee or director | 1 | $0 |
| Brian Stern | Trustee, Chair Trustee or director, Officer | 1 | $0 |
| Kathy Sulentic | Trustee Trustee or director | 1 | $0 |
| Paul Suttell | Trustee Trustee or director | 1 | $0 |
| Rogeriee Thompson | Trustee (Until 3/25) Trustee or director | 1 | $0 |
| Crystal Peralita | Ex-Officio Trustee Trustee or director | 1 | $0 |
| Carly Beauvais Lafrate | Trustee Trustee or director | 1 | $0 |
| Paul Kessimian | Trustee Trustee or director | 1 | $0 |
| Weayonnoh Davies-Nelson | Trustee Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 35 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Ioannis N Miaoulis | President Trustee or director, Officer | 5 | $0 | $1,026,226 | $197,766 |
| Gregory Bowman | Dean School of Law Key employee | 40 | $337,926 | $0 | $45,487 |
| Marc A Leonetti | EVP for Finance & Administration, Until 1/16/24 Officer | 5 | $0 | $263,782 | $23,962 |
| Peter Margulies | Professor of Law Highest-paid employee | 40 | $193,514 | $0 | $60,987 |
| Jonathan Gutoff | Professor of Law Highest-paid employee | 40 | $198,724 | $0 | $47,420 |
| Colleen Murphy | Professor of Law Highest-paid employee | 40 | $192,428 | $0 | $47,821 |
| Louise Teitz | Professor of Law Highest-paid employee | 40 | $186,780 | $0 | $34,282 |
| Michael Yelnosky | Professor of Law Highest-paid employee | 40 | $194,516 | $0 | $25,462 |
| William Smith | Trustee, Adjunct Faculty Trustee or director | 15 | $15,000 | $0 | $0 |
| Bret V Beaubien | Trustee, through 6/30/2024, Adjunct Faculty Trustee or director | 5 | $2,000 | $0 | $0 |
| Collin Bailey | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Nicole Benjamin | Trustee, Vice Chair Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Alyssa V Boss | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Mark Bute | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Marc DeSisto | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Melissa DuBose | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Stacey Erickson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Mark Gemma | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Patrick Jones | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| J Scott Kilpatrick | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Stephen Maguire | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Zachary Mandell | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Howard Merten | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Stephen Prignano | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Michael Robinson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| James Ruggieri | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| George Santopietro | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Ondine Galvez Sniffin | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Brian Stern | Trustee, Chair Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Kathy Sulentic | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Paul Suttell | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Rogeriee Thompson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Crystal Peralta | Ex-Officio Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Patricia Sullivan | Treasurer Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Hinna Upal | Secretary Trustee or director, Officer | 5 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 36 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Ioannis N Miaoulis | President Trustee or director, Officer | 5 | $0 | $604,342 | $161,649 |
| Gregory Bowman | Dean School of Law Key employee | 40 | $326,942 | $0 | $34,417 |
| Marc A Leonetti | EVP for Finance & Administration Officer | 5 | $0 | $230,170 | $65,241 |
| Peter Margulies | Professor of Law Highest-paid employee | 40 | $195,297 | $0 | $38,619 |
| Jonathan Gutoff | Professor of Law Highest-paid employee | 40 | $193,386 | $0 | $37,269 |
| Colleen Murphy | Professor of Law Highest-paid employee | 40 | $183,334 | $0 | $40,055 |
| Jared Goldstein | Associate Dean Academic Affairs and Professor Highest-paid employee | 40 | $199,384 | $0 | $17,793 |
| Michael Yelnosky | Professor of Law Highest-paid employee | 40 | $191,098 | $0 | $22,020 |
| William Smith | Trustee, Adjunct Faculty, Chair until 2/23 Trustee or director, Officer | 15 | $29,895 | $0 | $0 |
| Collin Bailey | Trustee, Adjunct Faculty Trustee or director | 5 | $3,000 | $0 | $0 |
| Patricia Sullivan | Treasurer Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Hinna Upal | Secretary Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Nicole Benjamin | Trustee, Vice Chair Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Ken Arnold | Trustee, until 5/2023 Trustee or director | 1 | $0 | $0 | $0 |
| Bret V Beaubien | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Alyssa V Boss | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Marek Bute | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Marc DeSisto | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Melissa DuBose | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Stacey Erickson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Mark Gemma | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Patrick Jones | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| J Scott Kilpatrick | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Stephen Maguire | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Mark Mandell | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Howard Merten | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Stephen Prignano | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Michael Robinson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| James Ruggieri | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| George Santopietro | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Ondine Galvez Sniffin | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Brian Stern | Trustee, Chair beg 2/23 Trustee or director, Officer | 5 | $0 | $0 | $0 |
| Kathy Sulentic | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Paul Suttell | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Rogeriee Thompson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Stephen Zubiago | Trustee, until 5/2023 Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 10 METACOM AVE, BRISTOL, RI 02809-5103
- In care of
- % CHRISTOPHER M NERONHA
- Principal officer (990 for 2024)
- Ioannis Miaoulis, 10 Metacom Avenue, Bristol, RI 02809
- Signed the 990
- Gloria Arcia, EVP Finance & Admin/CFO
- Phone
- (401) 254-4500
- Website
- www.law.rwu.edu
Mission
See Schedule O.
Program accomplishments
- Higher Education: Provide legal education to 488 full time students.Expenses $21,648,388 · grants $8,188,893 · revenue $22,830,904
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 05-0465628
- 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
- 1992
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B53Z)
- Assets (IRS master file)
- $34,163,150
- Income (IRS master file)
- $27,583,745
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $25,596,647 | $23,702,974 | $34,163,150 | IRS |
| 990 | June 2024 | $27,042,189 | $25,109,672 | $30,856,204 | IRS |
| 990 | June 2023 | $25,036,023 | $24,319,766 | $28,666,748 | XML |
| 990 | June 2022 | $24,230,012 | $22,465,963 | $27,472,557 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 05-0465628).
Questions about ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW
- What is the EIN of ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW?
- The employer identification number (EIN) of ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW is 05-0465628.
- Is ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW 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 ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW?
- The 990 for the year ended June 30, 2025 names Ioannis Miaoulis.
- Who are the officers and directors of ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW?
- The 990 for the year ended June 30, 2025 lists 41 people; 8 received compensation from the organization.
- How much revenue does ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $25,596,647, expenses of $23,702,974 and total assets of $34,163,150 at year end.
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