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Nonprofiteer
← BROOKLYN LAW SCHOOL

Form 990 for tax year 2023

Filed by BROOKLYN LAW SCHOOL.

What the amendment changed

Compared with the return it replaced , filed 15 May 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$90,378,752
Total expenses
$95,269,382
Contributions and grants received
$5,318,640
Grants paid
$36,746,556
Program service revenue
$77,946,957
Investment income
$3,006,503
Other revenue
$4,106,652
Total assets, end of year
$369,925,143
Total liabilities, end of year
$68,757,377
Net assets or fund balances, end of year
$301,167,766
Program services expenses (Part IX)
$74,765,133
Management and general expenses
$18,240,174
Fundraising expenses
$2,264,075
Program service expenses (Part III)
$74,765,133

Program services were 78.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $99,902

  • 1f · All other contributions, gifts and grants

    $5,218,738

  • 1g · Noncash contributions included above

    $76,035

  • 2a · Program service revenue: TUITION & FEES

    total $77,946,957 · related or exempt $77,946,957

  • 3 · Investment income

    total $2,119,607 · unrelated business $310,827 · excluded $1,808,780

  • 6a · Gross rents

    real property $9,007,119

  • 6b · Less rental expenses

    real property $5,358,772

  • 6c · Rental income or loss

    real property $3,648,347

  • 6d · Net rental income or loss

    total $3,648,347 · excluded $3,648,347

  • 7a · Gross sales of assets other than inventory

    securities $31,463,923

  • 7b · Less cost or other basis and sales expenses

    securities $30,577,027

  • 7c · Gain or loss

    securities $886,896

  • 7d · Net gain or loss

    total $886,896 · excluded $886,896

  • 11a · Other revenue: WORKERS COMP REFUND

    total $132,800 · excluded $132,800

  • 11b · Other revenue: EVENT REVENUE

    total $122,838 · related or exempt $122,838

  • 11c · Other revenue: FEES AND CHARGES

    total $61,249 · excluded $61,249

  • 11d · All other revenue

    total $141,418 · related or exempt $35,295 · excluded $106,123

  • 11e · Other revenue, total

    $458,305

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $36,746,556 · program services $36,746,556

  • 5 · Compensation of officers, directors and key employees

    total $3,473,312 · management and general $3,473,312

  • 7 · Other salaries and wages

    total $24,763,156 · program services $20,072,919 · management and general $3,494,674 · fundraising $1,195,563

  • 8 · Pension plan contributions

    total $1,634,831 · program services $1,282,311 · management and general $313,688 · fundraising $38,832

  • 9 · Other employee benefits

    total $4,664,518 · program services $3,658,704 · management and general $895,019 · fundraising $110,795

  • 10 · Payroll taxes

    total $2,065,792 · program services $1,620,344 · management and general $396,380 · fundraising $49,068

  • 11b · Fees: legal

    total $751,953 · program services $194,643 · management and general $557,310

  • 11c · Fees: accounting

    total $271,176 · management and general $271,176

  • 11f · Fees: investment management

    total $330,639 · management and general $330,639

  • 11g · Fees: other

    total $5,354,931 · program services $3,366,111 · management and general $1,683,540 · fundraising $305,280

  • 12 · Advertising and promotion

    total $199,147 · program services $151,661 · management and general $17,996 · fundraising $29,490

  • 13 · Office expenses

    total $334,899 · program services $183,270 · management and general $89,051 · fundraising $62,578

  • 14 · Information technology

    total $460,926 · program services $262,683 · management and general $99,880 · fundraising $98,363

  • 16 · Occupancy

    total $4,832,005 · program services $96,415 · management and general $4,735,590

  • 17 · Travel

    total $351,756 · program services $268,007 · management and general $68,571 · fundraising $15,178

  • 19 · Conferences, conventions and meetings

    total $1,362,546 · program services $1,091,498 · management and general $53,543 · fundraising $217,505

  • 20 · Interest

    total $1,389,179 · program services $1,089,629 · management and general $266,553 · fundraising $32,997

  • 22 · Depreciation, depletion and amortization

    total $3,388,576 · program services $2,657,894 · management and general $650,194 · fundraising $80,488

  • 23 · Insurance

    total $485,958 · program services $40,316 · management and general $445,642

  • 24a · Other expenses: LIBRARY ACQUISITIONS/AU

    total $982,490 · program services $981,773 · management and general $287 · fundraising $430

  • 24b · Other expenses: STUDENT ORG. EXPENSES

    total $594,999 · program services $539,683 · management and general $32,176 · fundraising $23,140

  • 24c · Other expenses: MISCELLANEOUS/BAD DEBT

    total $324,442 · program services $240,401 · management and general $83,147 · fundraising $894

  • 24d · Other expenses: MEMBERSHIPS

    total $206,332 · program services $61,351 · management and general $142,212 · fundraising $2,769

  • 24e · All other expenses

    total $299,263 · program services $158,964 · management and general $139,594 · fundraising $705

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,944 · end of year $3,119

  • 2 · Savings and temporary cash investments

    beginning of year $12,447,800 · end of year $10,602,101

  • 3 · Pledges and grants receivable

    beginning of year $524,897 · end of year $1,497,008

  • 4 · Accounts receivable

    beginning of year $909,431 · end of year $902,092

  • 9 · Prepaid expenses and deferred charges

    beginning of year $997,055 · end of year $782,574

  • 10a · Land, buildings and equipment: cost or other basis

    $166,565,491

  • 10b · Land, buildings and equipment: accumulated depreciation

    $86,321,518

  • 10c · Land, buildings and equipment, net

    beginning of year $82,604,938 · end of year $80,243,973

  • 11 · Investments: publicly traded securities

    beginning of year $165,425,601 · end of year $182,748,551

  • 12 · Investments: other securities

    beginning of year $71,226,095 · end of year $71,283,591

  • 15 · Other assets

    beginning of year $31,043,504 · end of year $21,862,134

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,442,242 · end of year $12,887,277

  • 19 · Deferred revenue

    beginning of year $694,166 · end of year $568,277

  • 20 · Tax-exempt bond liabilities

    beginning of year $36,896,769 · end of year $36,673,885

  • 23 · Secured mortgages and notes payable

    beginning of year $9,000,000 · end of year $6,000,000

  • 25 · Other liabilities

    beginning of year $24,092,127 · end of year $12,627,938

  • 27 · Net assets without donor restrictions

    beginning of year $220,686,992 · end of year $230,787,956

  • 28 · Net assets with donor restrictions

    beginning of year $61,369,969 · end of year $70,379,810

Mission and programs · 2023

Mission

SEE SCHEDULE O FOR COMPLETE NARRATIVE

Activities or mission (Part I)

TO PROVIDE STUDENTS WITH THE KNOWLEDGE, SKILLS, ETHICAL VALUES NEEDED FOR A CAREER IN LAW.

  • THE EDUCATION OF STUDENTS IN PREPARATION FOR THE LEGAL PROFESSION. IN THE FALL OF ACADEMIC YEAR 2023/2024, ENROLLMENT WAS APPROXIMATELY 1,174.

    Expenses $74,765,133 · Grants $36,746,556 · Revenue $78,105,090

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • FRANCIS J AQUILA ESQ

    CHAIRPERSON OF THE BOARD OF TRUSTEES

    Total calculated
    $0
    Hours/week
    1

  • HON CLAIRE R KELLY

    VICE CHAIRPERSON OF THE BOARD OF TRUSTEES

    Total calculated
    $0
    Hours/week
    1

  • WANDA DENSON-LOW

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY D FORCHELLI ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ALPHONZO GRANT ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • HOWARD HERSHENHORN ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DEBBIE EPSTEIN HENRY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DEBRA HUMPHREYS ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MELIQUE JONES ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • SASHA LINNEY ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • EILEEN T NUGENT ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JOHN P OSWALD ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • HON RAMON E REYES JR

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DEBORAH RIEGEL ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • STEVEN G SCHEINFELD ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • STUART SUBOTNICK ESQ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MALLIKA BOLLA

    GRADUATE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • LILLIAN SMITH

    GRADUATE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ANNE CONROY ESQ

    GRADUATE TRUSTEE (UNTIL 03/24)

    Total calculated
    $0
    Hours/week
    1

  • JENNIFER JORCZAK ESQ

    GRADUATE TRUSTEE (UNTIL 03/24)

    Total calculated
    $0
    Hours/week
    1

  • DENNIS J BLOCK ESQ

    TRUSTEE (UNTIL 03/24)

    Total calculated
    $0
    Hours/week
    1

  • ROBERT M KAUFMAN ESQ

    TRUSTEE (UNTIL 04/24)

    Total calculated
    $0
    Hours/week
    1

  • LAWRENCE SUCHAROW ESQ

    TRUSTEE (UNTIL 01/24)

    Total calculated
    $0
    Hours/week
    1

  • STEVEN L ZELKOWITZ ESQ

    TRUSTEE (UNTIL 09/23)

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL GERBER

    ASSC DEAN FOR ADMN&FIN (UNTIL 10/23)

    Total calculated
    $406,890
    From this org
    $350,512
    From related orgs
    $0
    Other
    $56,378
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $248,887
    Bonus
    $0
    Other
    $101,625
    Deferred
    $26,534
    Nontaxable benefits
    $29,844
    Filer's total
    $406,890

  • DAVID MEYER

    PRESIDENT & DEAN (AS OF 07/01/23)

    Total calculated
    $403,078
    From this org
    $312,832
    From related orgs
    $0
    Other
    $90,246
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $273,572
    Bonus
    $0
    Other
    $39,260
    Deferred
    $22,385
    Nontaxable benefits
    $67,861
    Filer's total
    $403,078

  • SHOSHANNA M CAMPBELL

    VICE PRESIDENT OF FINANCE

    Total calculated
    $317,755
    From this org
    $250,138
    From related orgs
    $0
    Other
    $67,617
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $248,206
    Bonus
    $0
    Other
    $1,932
    Deferred
    $23,180
    Nontaxable benefits
    $44,437
    Filer's total
    $317,755

  • TODD BRISTOL

    EVP & COO (AS OF 10/23)

    Total calculated
    $85,416
    From this org
    $61,452
    From related orgs
    $0
    Other
    $23,964
    Hours/week
    40

  • SARAH LUKE

    GENERAL COUNSEL (AS OF 02/24)

    Total calculated
    $0
    Hours/week
    40

  • MIRIAM HECHLER BAER

    VICE DEAN, CENT. PROF. OF LAW

    Total calculated
    $373,591
    From this org
    $299,923
    From related orgs
    $0
    Other
    $73,668
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $210,299
    Bonus
    $0
    Other
    $89,624
    Deferred
    $21,210
    Nontaxable benefits
    $52,458
    Filer's total
    $373,591

  • COLETTE RODGERS

    VICE PRESIDENT OF OPERATIONS

    Total calculated
    $310,941
    From this org
    $241,067
    From related orgs
    $0
    Other
    $69,874
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $239,132
    Bonus
    $0
    Other
    $1,935
    Deferred
    $21,098
    Nontaxable benefits
    $48,776
    Filer's total
    $310,941

  • EULAS G BOYD JR

    DEAN OF ADMISSIONS AND FINANCIAL AID

    Total calculated
    $286,963
    From this org
    $232,441
    From related orgs
    $0
    Other
    $54,522
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $230,562
    Bonus
    $0
    Other
    $1,879
    Deferred
    $21,401
    Nontaxable benefits
    $33,121
    Filer's total
    $286,963

  • ANTOINETTE J NIENABER

    CHIEF ADVANCEMENT OFFICER

    Total calculated
    $291,026
    From this org
    $222,041
    From related orgs
    $0
    Other
    $68,985
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $221,248
    Bonus
    $0
    Other
    $793
    Deferred
    $20,733
    Nontaxable benefits
    $48,252
    Filer's total
    $291,026

  • ANITA BERNSTEIN

    PROFESSOR OF LAW

    Total calculated
    $349,070
    From this org
    $310,162
    From related orgs
    $0
    Other
    $38,908
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $279,404
    Bonus
    $0
    Other
    $30,758
    Deferred
    $24,575
    Nontaxable benefits
    $14,333
    Filer's total
    $349,070

  • WILLIAM ARAIZA

    PROFESSOR OF LAW

    Total calculated
    $350,280
    From this org
    $294,403
    From related orgs
    $0
    Other
    $55,877
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $263,432
    Bonus
    $0
    Other
    $30,971
    Deferred
    $24,136
    Nontaxable benefits
    $31,741
    Filer's total
    $350,280

  • AARON TWERSKI

    PROFESSOR OF LAW

    Total calculated
    $335,574
    From this org
    $276,358
    From related orgs
    $0
    Other
    $59,216
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $262,670
    Bonus
    $0
    Other
    $13,688
    Deferred
    $23,665
    Nontaxable benefits
    $35,551
    Filer's total
    $335,574

  • DANA R BRAKMAN-REISER

    PROFESSOR OF LAW

    Total calculated
    $302,468
    From this org
    $266,252
    From related orgs
    $0
    Other
    $36,216
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $232,798
    Bonus
    $0
    Other
    $33,454
    Deferred
    $21,159
    Nontaxable benefits
    $15,057
    Filer's total
    $302,468

  • ANDREW S GOLD

    PROFESSOR OF LAW

    Total calculated
    $303,292
    From this org
    $264,632
    From related orgs
    $0
    Other
    $38,660
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $242,700
    Bonus
    $0
    Other
    $21,932
    Deferred
    $22,444
    Nontaxable benefits
    $16,216
    Filer's total
    $303,292

  • MICHAEL T CAHILL

    FORMER PRES. & DEAN (AS OF 06/30/23)

    Total calculated
    $607,685
    From this org
    $454,270
    From related orgs
    $0
    Other
    $153,415
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $452,338
    Bonus
    $0
    Other
    $1,932
    Deferred
    $27,750
    Nontaxable benefits
    $125,665
    Filer's total
    $607,685

  • MARYELLEN FULLERTON

    FORMER PRES. & DEAN (AS OF 06/30/19)

    Total calculated
    $301,527
    From this org
    $245,071
    From related orgs
    $0
    Other
    $56,456
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $208,158
    Bonus
    $0
    Other
    $36,913
    Deferred
    $19,755
    Nontaxable benefits
    $36,701
    Filer's total
    $301,527

  • CHRISTINA MULLIGAN

    FORMER VICE DEAN & PROFESSOR OF LAW

    Total calculated
    $185,197
    From this org
    $157,637
    From related orgs
    $0
    Other
    $27,560
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,274
    Bonus
    $0
    Other
    $37,363
    Deferred
    $11,836
    Nontaxable benefits
    $15,724
    Filer's total
    $185,197

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE/ PERSONAL SERVICES: A. AS A CONDITION OF EMPLOYMENT, THE PRESIDENT/DEAN IS REQUIRED TO HAVE A HOME ON THE LAW SCHOOL'S CAMPUS WHICH IS FURNISHED, MAINTAINED AND CLEANED, AT THE LAW SCHOOL'S EXPENSE. THIS BENEFIT IS NONTAXABLE. B. CHRISTINA MULLIGAN, VICE DEAN AND PROFESSOR OF LAW, RECEIVED $16,931 IN HOUSING ALLOWANCE PAYMENTS. THIS AMOUNT HAS BEEN PROPERLY REPORTED ON THE FORM W-2 AND REPORTED ON FORM 990, PART VII, COLUMN D, AND ALSO IN SCHEDULE J, PART II, COLUMN B(III).

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
4 June 2025
IRS schema version
2023v6.0
Source object
202511579349300641

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