Nonprofit · EIN 20-0596694
CHARLESTON SCHOOL OF LAW
Tax-exempt · CHARLESTON, SC 29403
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $27,078,663 | $1,590,962 | $25,487,701 | $41,440,291 | $14,649,548 | $26,790,743 |
| December 31, 2023 | 990 | $280,077 | $15,219 | $264,858 | $1,305,330 | $2,288 | $1,303,042 |
| December 31, 2022 | 990 | $72,054 | $51,613 | $20,441 | $1,039,302 | $3,325 | $1,035,977 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $25,313,862
- Program service revenue
- $1,562,056
- Investment income
- $163,439
- Other revenue
- $39,306
Expenses
- Grants and similar amounts paid
- $5,300
- Compensation of officers, directors and key employees
- $12,500
- Other salaries and wages
- $815,564
- Salaries, compensation and benefits (total)
- $828,064
- Professional fundraising fees
- $0
- Legal fees
- $5,677
- Accounting fees
- $4,283
- Occupancy
- $313,661
- Travel
- $20,301
- Depreciation
- $40,275
- Program services (functional)
- $1,080,711
- Management and general (functional)
- $466,210
- Fundraising (functional)
- $44,041
Balance sheet and other
- Total assets, start of year
- $1,305,330
- Total assets, end of year
- $41,440,291
- Total liabilities, end of year
- $14,649,548
- Net assets, end of year
- $26,790,743
- Land, buildings and equipment
- $14,652,697
- Publicly traded securities
- $2,255,115
- Net assets without donor restrictions
- $25,410,218
- Net assets with donor restrictions
- $1,380,525
- Gross receipts
- $27,078,663
- Employees
- 135
- Volunteers
- 0
- Year formed
- 2003
- State of legal domicile
- SC
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jonathan Marcantel | Interim Dean (December) Officer | 40 | $12,500 |
| Benton Burroughs | Board Member Trustee or director | 1 | $0 |
| Bitar Bitar | Board Member Trustee or director | 1 | $0 |
| George Kosko | Board Member Trustee or director | 1 | $0 |
| J Edward Bell | Chairman (December) Trustee or director | 4 | $0 |
| Jane Aiken | Board Member Trustee or director | 1 | $0 |
| Jody Cummings | Board Member Trustee or director | 1 | $0 |
| Josh Salley | Treasurer (Jan-Nov) Trustee or director | 4 | $0 |
| Jospeh Good | Board Member Trustee or director | 1 | $0 |
| Kimberly Collins | Board Member Trustee or director | 1 | $0 |
| Laura Holloway | Board Member Trustee or director | 1 | $0 |
| Mavis Huger | Secretary (Jan-Nov) Trustee or director | 4 | $0 |
| Max Wilkins | Board Member Trustee or director | 1 | $0 |
| McCumber McCumber | Board Member Trustee or director | 1 | $0 |
| Michael Duffy | Vice Chairman (December) Trustee or director | 4 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ronnie Sabb | Board Member Trustee or director | 1 | $0 |
| Smith Smith | Board Member Trustee or director | 1 | $0 |
| Sophie Dieckhaus | Board Member Trustee or director | 1 | $0 |
| Taft Taft | Board Member Trustee or director | 1 | $0 |
| Hal Cobb | President (December) Officer | 10 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW J MCCUMBER | DIRECTOR Trustee or director | 1 | $0 |
| LEXUS SMITH | DIRECTOR Trustee or director | 1 | $0 |
| JONATHAN G TAFT | DIRECTOR Trustee or director | 1 | $0 |
| DYLAN BITAR | DIRECTOR Trustee or director | 1 | $0 |
| JODY A CUMMINGS | DIRECTOR Trustee or director | 1 | $0 |
| LAURA HOLLOWAY | DIRECTOR Trustee or director | 1 | $0 |
| HAL E COBB | CHAIRMAN Trustee or director, Officer | 4 | $0 |
| MAVIS G HUGER | SECRETARY Trustee or director, Officer | 4 | $0 |
| JOSH SALLEY | TREASURER Trustee or director, Officer | 4 | $0 |
| SOPHIE DIEKHAUS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2022: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN C YOUNG | EXECUTIVE DIRECTOR Officer | 16 | $11,563 |
| ANDREW J MCCUMBER | DIRECTOR Trustee or director | 1 | $0 |
| PLATTE MORING | DIRECTOR Trustee or director | 1 | $0 |
| JONATHAN G TAFT | DIRECTOR Trustee or director | 1 | $0 |
| BARBARA J WAGNER | DIRECTOR Trustee or director | 1 | $0 |
| JODY A CUMMINGS | DIRECTOR Trustee or director | 1 | $0 |
| LAURA HOLLOWAY | DIRECTOR Trustee or director | 1 | $0 |
| HAL E COBB | CHAIRMAN Trustee or director, Officer | 4 | $0 |
| MAVIS G HUGER | SECRETARY Trustee or director, Officer | 4 | $0 |
| CARL I CARLSON IV | TREASURER Trustee or director, Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 385 MEETING STREET, CHARLESTON, SC 29403-6248
- In care of
- % ACCOUNTING DEPARTMENT
- Principal officer (990 for 2024)
- Constance Anastopoulo, 81 Mary Street, Charleston, SC 29403
- Signed the 990
- Constance Anastopoulo, President
- Phone
- (843) 329-1000
- Website
- www.charlestonlaw.edu
- Return prepared by
- Forvis Mazars LLP
Mission
THE MISSION OF THE CHARLESTON SCHOOL OF LAW FOUNDATION INC IS TO ENCOURAGE AND ASSIST THE STUDY, TEACHING, PROMOTING AND RESEARCH OF THE RULE OF LAW IN CHARLESTON, SOUTH CAROLINA AND ALL RELATED SUBJECT AREAS AS DETERMINED BY THE BOARD OF DIRECTORS.
Program accomplishments
- Effective December 1, 2024, the School became the sole member of the Charleston School of Law Holdings, LLC (the "LLC"). The School offers college graduates full and part-time courses of study leading to the Juris Doctor degree. The School was organized under the laws of the state of South Carolina on May 12, 2003, and became fully accredited in August 2011. To be eligible for a Juris Doctor degree, a student must have received course credit for a minimum of 90 credit hours or the equivalent, satisfactorily completed all required courses, attained a cumulative grade point average of at least 2.00, satisfied the advanced legal writing requirement, satisfied the skills course requirement, satisfied the drafting course requirement, satisfied the legal skills course requirement, finished 30 hours of Pro Bono work under an organized Pro Bono program, fulfilled the American Bar Association ("ABA") residency requirement, and conducted himself or herself as a fit candidate for admission to the Bar. The School's curriculum is designed to provide students with a solid grounding in the law and to enable them to be effective legal professionals. The program of study reflects the demands of the profession for a meaningful educational experience that incorporates history, technology, ethics and professionalism, and evolving trends and future challenges. The educational curriculum is designed to qualify graduates for admission to the Bar as well as to prepare them to participate effectively and responsibly in the legal profession. Development of problem-solving skills, research skills, efficiency, consistency, competency, and professionalism are primary objectives of the curriculum.Expenses $1,080,711 · grants $5,300 · revenue $1,562,056
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-0596694
- 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
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B28)
- Assets (IRS master file)
- $41,440,291
- Income (IRS master file)
- $27,078,663
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $27,078,663 | $1,590,962 | $41,440,291 | XML |
| 990 | December 2023 | $280,077 | $15,219 | $1,305,330 | XML |
| 990 | December 2022 | $72,054 | $51,613 | $1,039,302 | XML |
| 990 | December 2021 | $175,000 | $134,837 | $1,169,776 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 20-0596694).
Questions about CHARLESTON SCHOOL OF LAW
- What is the EIN of CHARLESTON SCHOOL OF LAW?
- The employer identification number (EIN) of CHARLESTON SCHOOL OF LAW is 20-0596694.
- Is CHARLESTON SCHOOL OF LAW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to CHARLESTON SCHOOL OF LAW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHARLESTON 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 CHARLESTON SCHOOL OF LAW due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHARLESTON SCHOOL OF LAW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CHARLESTON SCHOOL OF LAW?
- The 990 for the year ended December 31, 2024 names Constance Anastopoulo.
- Who are the officers and directors of CHARLESTON SCHOOL OF LAW?
- The 990 for the year ended December 31, 2024 lists 20 people; 1 received compensation from the organization, the highest $12,500 (Jonathan Marcantel, Interim Dean (December)).
- How much revenue does CHARLESTON SCHOOL OF LAW have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $27,078,663, expenses of $1,590,962 and total assets of $41,440,291 at year end.
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