Skip to content
Nonprofiteer
← NEW ENGLAND LAW BOSTON

Form 990 for tax year 2023

Filed by NEW ENGLAND LAW BOSTON.

Totals

Total revenue
$64,866,385
Total expenses
$55,541,556
Contributions and grants received
$1,559,082
Grants paid
$34,264,460
Program service revenue
$59,266,374
Investment income
$3,231,395
Other revenue
$809,534
Total assets, end of year
$122,619,052
Total liabilities, end of year
$1,912,684
Net assets or fund balances, end of year
$120,706,368
Program services expenses (Part IX)
$51,936,030
Management and general expenses
$3,194,150
Fundraising expenses
$411,376
Program service expenses (Part III)
$51,936,030

Program services were 93.5% 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)

    $127,419

  • 1f · All other contributions, gifts and grants

    $1,431,663

  • 2a · Program service revenue: TUITION AND FEES

    total $59,266,374 · related or exempt $59,266,374

  • 3 · Investment income

    total $1,739,557 · excluded $1,739,557

  • 6a · Gross rents

    real property $678,930

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $678,930

  • 6d · Net rental income or loss

    total $678,930 · excluded $678,930

  • 7a · Gross sales of assets other than inventory

    securities $35,623,813

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

    securities $34,131,975

  • 7c · Gain or loss

    securities $1,491,838

  • 7d · Net gain or loss

    total $1,491,838 · excluded $1,491,838

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $130,604 · excluded $130,604

  • 11e · Other revenue, total

    $130,604

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $34,264,460 · program services $34,264,460

  • 5 · Compensation of officers, directors and key employees

    total $1,190,865 · program services $823,903 · management and general $320,996 · fundraising $45,966

  • 7 · Other salaries and wages

    total $10,206,568 · program services $9,012,204 · management and general $1,031,521 · fundraising $162,843

  • 8 · Pension plan contributions

    total $804,383 · program services $703,610 · management and general $91,723 · fundraising $9,050

  • 9 · Other employee benefits

    total $1,170,429 · program services $967,049 · management and general $193,078 · fundraising $10,302

  • 10 · Payroll taxes

    total $756,061 · program services $659,176 · management and general $85,333 · fundraising $11,552

  • 11b · Fees: legal

    total $363,207 · management and general $363,207

  • 11c · Fees: accounting

    total $112,482 · management and general $112,482

  • 11g · Fees: other

    total $170,495 · management and general $161,031 · fundraising $9,464

  • 12 · Advertising and promotion

    total $358,853 · program services $358,853

  • 13 · Office expenses

    total $1,518,133 · program services $1,135,097 · management and general $362,339 · fundraising $20,697

  • 14 · Information technology

    total $894,206 · program services $617,002 · management and general $214,610 · fundraising $62,594

  • 16 · Occupancy

    total $1,091,788 · program services $971,691 · management and general $98,261 · fundraising $21,836

  • 17 · Travel

    total $47,055 · program services $44,346 · management and general $2,709

  • 19 · Conferences, conventions and meetings

    total $12,629 · program services $5,637 · management and general $6,985 · fundraising $7

  • 22 · Depreciation, depletion and amortization

    total $993,848 · program services $884,525 · management and general $89,446 · fundraising $19,877

  • 23 · Insurance

    total $4,647 · management and general $4,647

  • 24a · Other expenses: STUDENT SERVICES

    total $1,001,825 · program services $1,001,825 · management and general $0 · fundraising $0

  • 24b · Other expenses: LIBRARY SERVICES

    total $452,010 · program services $452,010 · management and general $0 · fundraising $0

  • 24c · Other expenses: ALUMNI RELATIONS

    total $92,970 · program services $0 · management and general $55,782 · fundraising $37,188

  • 24d · Other expenses: PERKINS LOAN PROGRAM

    total $34,642 · program services $34,642 · management and general $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $94,886 · end of year $148,770

  • 2 · Savings and temporary cash investments

    beginning of year $2,115,720 · end of year $7,879,662

  • 3 · Pledges and grants receivable

    beginning of year $465,936 · end of year $239,358

  • 4 · Accounts receivable

    beginning of year $97,665 · end of year $105,236

  • 7 · Other notes and loans receivable

    beginning of year $80,596 · end of year $30,047

  • 9 · Prepaid expenses and deferred charges

    beginning of year $708,490 · end of year $667,612

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

    $47,138,570

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

    $34,142,699

  • 10c · Land, buildings and equipment, net

    beginning of year $13,692,358 · end of year $12,995,871

  • 11 · Investments: publicly traded securities

    beginning of year $90,650,972 · end of year $100,552,496

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,529,696 · end of year $1,504,593

  • 19 · Deferred revenue

    beginning of year $414,227 · end of year $314,211

  • 25 · Other liabilities

    beginning of year $140,976 · end of year $93,880

  • 27 · Net assets without donor restrictions

    beginning of year $102,174,594 · end of year $115,550,250

  • 28 · Net assets with donor restrictions

    beginning of year $3,647,130 · end of year $5,156,118

Mission and programs · 2023

Mission

NEW ENGLAND LAW/BOSTON DEDICATES ITSELF TO PREPARING STUDENTS TO BE SUCCESSFUL LAWYERS AND LEADERS IN THE PUBLIC AND PRIVATE SECTORS THROUGH INTEGRATED PRACTICAL, THEORETICAL AND ETHICAL EDUCATION OF THE HIGHEST CALIBER AND TO CONTRIBUTING TO THE IMPROVEMENT OF AMERICAN, FOREIGN AND INTERNATIONAL LEGAL SYSTEMS THROUGH PARTICIPATION AND DEBATE OVER FAIRNESS AND EFFICACY OF THOSE SYSTEMS, RESEARCH AND PUBLICATION, PUBLIC SERVICE AND OTHER WORK THAT FURTHERS THE INTEREST OF JUSTICE.

Activities or mission (Part I)

EDUCATION OF STUDENTS

  • INSTRUCTION-PRIMARY SERVICES OF NEW ENGLAND LAW | BOSTON IS EDUCATIONOF STUDENTS-NUMBER OF STUDENTS ENROLLED 1083, NUMBER OF STUDENTSGRADUATED 307.

    Expenses $51,936,030 · Grants $34,264,460 · Revenue $59,266,374

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

Listed in Part VII

  • Adeduntan Rilwan

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2.5
  • Balboni Albert

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    35
  • Bardi Richard

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2.5
  • Brown Peter Hon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2.5
  • Budd Wayne Hon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2.5
  • Casey William

    PRESIDENT OF THE CORP./TRUSTEE

    Total calculated
    $0
    Hours/week
    20
  • Cowin Jackie Hon

    SECRETARY OF THE CORP./SECRETARY

    Total calculated
    $0
    Hours/week
    3
  • Crawford Susan Hon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Flaherty Peter

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2.5
  • Naranjo Stephanie

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2.5
  • Noonan III C Brendan

    VICE-CHAIRMAN

    Total calculated
    $0
    Hours/week
    7
  • O'Brien John

    SPECIAL ADV. TO THE BOARD OF TRUSTEES

    Total calculated
    $0
    Hours/week
    3
  • Sinnott Eleanor Hon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2.5
  • Sucoff Cary

    TREASURER OF THE CORP./TRUSTEE

    Total calculated
    $0
    Hours/week
    7
  • Wheeler Diana

    SECRETARY OF THE CORP./TRUSTEE

    Total calculated
    $0
    Hours/week
    3
  • Chalmers John

    DEAN OF ADMISSIONS

    Total calculated
    $268,380
    From this org
    $225,556
    From related orgs
    $0
    Other
    $42,824
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $224,524
    Bonus
    $0
    Other
    $1,032
    Deferred
    $21,574
    Nontaxable benefits
    $21,250
    Filer's total
    $268,380
  • Dussias Allison

    ACTING DEAN (AS OF 06/30)

    Total calculated
    $327,048
    From this org
    $277,652
    From related orgs
    $0
    Other
    $49,396
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $276,068
    Bonus
    $0
    Other
    $1,584
    Deferred
    $28,146
    Nontaxable benefits
    $21,250
    Filer's total
    $327,048
  • Freudenheim Lisa

    DEAN (UNTIL 06/30)

    Total calculated
    $202,508
    From this org
    $174,435
    From related orgs
    $0
    Other
    $28,073
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $173,919
    Bonus
    $0
    Other
    $516
    Deferred
    $17,604
    Nontaxable benefits
    $10,469
    Filer's total
    $202,508
  • Greenberg Judith

    ASSOCIATE DEAN (AS OF 06/30)

    Total calculated
    $229,175
    From this org
    $188,982
    From related orgs
    $0
    Other
    $40,193
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,038
    Bonus
    $0
    Other
    $4,944
    Deferred
    $18,943
    Nontaxable benefits
    $21,250
    Filer's total
    $229,175
  • Martorana Anne Marie

    CFO (UNTIL 08/07)

    Total calculated
    $285,385
    From this org
    $269,028
    From related orgs
    $0
    Other
    $16,357
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $267,972
    Bonus
    $0
    Other
    $1,056
    Deferred
    $16,137
    Nontaxable benefits
    $220
    Filer's total
    $285,385
  • Pilgrim Jacqueline

    ASSISTANT DEAN

    Total calculated
    $211,995
    From this org
    $185,376
    From related orgs
    $0
    Other
    $26,619
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $183,792
    Bonus
    $0
    Other
    $1,584
    Deferred
    $18,578
    Nontaxable benefits
    $8,041
    Filer's total
    $211,995
  • Engler Russell

    PROFESSOR

    Total calculated
    $266,662
    From this org
    $222,889
    From related orgs
    $0
    Other
    $43,773
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,841
    Bonus
    $0
    Other
    $3,048
    Deferred
    $22,523
    Nontaxable benefits
    $21,250
    Filer's total
    $266,662
  • Friedman Lawrence

    PROFESSOR

    Total calculated
    $226,539
    From this org
    $186,230
    From related orgs
    $0
    Other
    $40,309
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $185,198
    Bonus
    $0
    Other
    $1,032
    Deferred
    $19,059
    Nontaxable benefits
    $21,250
    Filer's total
    $226,539
  • Hansen Victor

    PROFESSOR

    Total calculated
    $225,022
    From this org
    $197,396
    From related orgs
    $0
    Other
    $27,626
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $195,812
    Bonus
    $0
    Other
    $1,584
    Deferred
    $18,838
    Nontaxable benefits
    $8,788
    Filer's total
    $225,022
  • Schenkel Kent

    PROFESSOR

    Total calculated
    $237,645
    From this org
    $196,377
    From related orgs
    $0
    Other
    $41,268
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $194,793
    Bonus
    $0
    Other
    $1,584
    Deferred
    $20,018
    Nontaxable benefits
    $21,250
    Filer's total
    $237,645
  • Siegel David

    PROFESSOR

    Total calculated
    $224,271
    From this org
    $184,094
    From related orgs
    $0
    Other
    $40,177
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,510
    Bonus
    $0
    Other
    $1,584
    Deferred
    $18,927
    Nontaxable benefits
    $21,250
    Filer's total
    $224,271

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

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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

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
12 May 2025
IRS schema version
2023v6.0
Source object
202511339349301946

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.