2024-01-29T12:33:59-06:00 2023-06-30 680300457 MACIAS GINI & O'CONNELL LLP 445 BROADHOLLOW ROAD SUITE 319 MELVILLE NY 11747 990 2022-07-01 136161436 COLUMBIA LAW REVIEW ASSOCIATION INC COLU 2128544398 435 WEST 116TH STREET NEW YORK NY 10027 INES DUBBELS BUSINESS MANAGER 2128544398 2024-01-17 1 INES DUBBELS XXX-XX-XXXX 1 RANDI LEE OWEN P01011812 5164095000 2024-01-17 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z INES DUBBELS 435 WEST 116TH STREET NEW YORK NY 10027 782099 0 X WWW.COLUMBIALAWREVIEW.ORG X 1954 NY THE ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF COLUMBIA LAW SCHOOL THROUGH THE PUBLICATION OF THE COLUMBIA LAW REVIEW PUBLISHES EIGHT TIMES A YEAR, CONSISTING OF CURRENT LEGAL ARTICLES EDITED BY STUDENTS OF THE COLUMBIA LAW SCHOOL. UNDER AGREEMENT WITH THE LAW REVIEWS OF THE UNIVERSITIES OF HARVARD, YALE AND PENNSYLVANIA. THE ASSOCIATION SHARES IN THE EDITING AND PRODUCTION BY THE UNIFORM SYSTEM OF CITATION (THE "USC") OF A LEGAL CITATION GUIDE (THE "BLUEBOOK"). 11 11 0 104 0 0 20000 24999 875206 667755 54192 89345 0 0 949398 782099 0 0 0 0 128810 137740 0 0 18190 280510 294898 409320 432638 540078 349461 16130131 17813370 23299 17807 16106832 17795563 ADVANCEMENT OF LEGAL STUDY IN SUPPORT OF COLUMBIA LAW SCHOOL THROUGH THE PUBLICATION, EIGHT TIMES A YEAR, OF THE COLUMBIA LAW REVIEW. 0 0 231231 667755 PUBLICATION OF COLUMBIA LAW REVIEW - A PERIODICAL CONSISTING OF CURRENT LEGAL ARTICLES EDITED BY STUDENTS OF COLUMBIA LAW SCHOOL. IN ADDITION, ALONG WITH OTHER LAW REVIEWS, COLUMBIA LAW REVIEW CONTRIBUTES TO THE PUBLICATION OF "THE BLUEBOOK: A UNIFORM SYSTEM OF CITATION" THAT IS USED AS A REFERENCE FOR CITATION OF LEGAL PRECEDENT OF IMPORTANCE IN LEGAL EDUCATION. 231231 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X X COLUMBIA LAW REVIEW ASSOCIATIONINC 2128544398 435 WEST 116TH STREET NEW YORK NY 10027 X PETER CANELLOS BOARD OF DIRECTORS 1.00 X 0 0 0 GILLIAN METZGER CHAIR BOARD OF DIRECTORS 1.00 X X 0 0 0 WILLIAM SAVITT BOARD OF DIRECTORS 1.00 X 0 0 0 DAVID SCHIZER BOARD OF DIRECTORS 1.00 X 0 0 0 LEWIS S YELIN BOARD OF DIRECTORS 1.00 X 0 0 0 ARUN SUBRAMANIAN BOARD OF DIRECTORS 1.00 X 0 0 0 JOELLEN VALENTINE BOARD OF DIRECTORS 1.00 X 0 0 0 GINGER ANDERS BOARD OF DIRECTORS 1.00 X 0 0 0 GILLIAN LESTER BOARD OF DIRECTORS 1.00 X 0 0 0 JAREN JANGHORBANI BOARD OF DIRECTORS 1.00 X 0 0 0 KARIN S PORTLOCK BOARD OF DIRECTORS 1.00 X 0 0 0 INES DUBBELS NONVOTING BUSINESS MANAGER 35.00 X 97156 0 0 97156 0 0 0 0 0 0 0 24999 24999 SALE OF LEGAL - ONLINE 513190 660038 660038 SUBSCRIPTIONS 513120 7717 7717 667755 89345 89345 782099 667755 0 89345 100776 80621 20155 3513 2810 703 24788 18591 6197 8663 6497 2166 25000 25000 15756 10490 5266 12490 12490 39806 21616 18190 32271 32271 REPAIRS AND MAINTENANCE 71325 3466 67859 PRINTING & SHIPPING 41398 41398 SUNDRY & MISC. 25295 23849 1446 BANQUET 22154 22154 9403 9403 432638 231231 183217 18190 599788 269001 144587 540979 3309 2301 3400 0 1173 0 237088 230362 13007 6726 3887240 4775040 9807172 10571595 1670455 1647728 16130131 17813370 15932 17807 7367 0 23299 17807 X 16106832 17795563 16106832 17795563 16130131 17813370 349461 1339270 0 X X 1 X 0 0 0 X 24900 24990 24999 20000 24999 119888 481886 444671 435091 875206 667755 2904609 506786 469661 460090 895206 692754 3024497 0 0 0 3024497 148160 77348 43979 54192 89345 413024 148160 77348 43979 54192 89345 413024 654946 547009 504069 949398 782099 3437521 0.87980 0.85610 0.12020 0.14390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7762422 220123 7982545 7967713 -205291 7762422 6060002 1907711 7967713 5943358 116644 6060002 5726975 216383 5943358 1.00000 1 0 0 237088 230362 6726 6726 BERKSHIRE HATHAWAY CL. A. 2589050 F INVESTMENT POOL MANAGED BY:COLUMBIA UNIVERSITY ENDOWMENT 7982545 F 10571595 LEASEHOLD (NET OF AMORTIZATION) 1647728 1647728 X PART V, LINE 4: THE BOARD OF DIRECTORS, THROUGH ITS FINANCE COMMITTEE, ADMINISTERS THE INVESTMENT FUND. THE ONLY FORMAL RESTRICTIONS, AS TO USE OF INVESTED FUNDS AND THE ASSETS OF THE FUND, ARE THAT THE INCOME OF THE FUND MAY BE USED AT THE DISCRETION OF THE BOARD FOR THE OPERATION OF THE REVIEW AND THE CAPITAL OF THE FUND AT THE DISCRETION OF THE BOARD MAY BE USED FOR SIGNIFICANT PROJECTS. ON NOVEMBER 4, 2016, THE BOARD OF DIRECTORS APPROVED TRANSFERRING $5,000,000 OF INVESTMENT FUND ASSETS TO AN INVESTMENT POOL MANAGED BY THE COLUMBIA UNIVERSITY ENDOWMENT. THE INVESTMENT MANAGEMENT AGREEMENT STATES THAT THE LAW REVIEW FUND WILL BE A "QUASI" ENDOWMENT FUND, INVESTED AND REINVESTED IN A MANNER THAT COLUMBIA IN ITS SOLE DISCRETION DEEMS ADVISABLE. THE UNIVERSITY ENDOWMENT AND GIFT POLICY APPLIES THROUGHOUT THE ENDOWMENT POOL. PART X, LINE 2: THE ORGANIZATION APPLIES THE PROVISION PERTAINING TO UNCERTAIN TAX POSITIONS (ASC TOPIC 740) AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURES. THE INCOME TAX RETURNS OF THE ORGANIZATION FOR TAX YEARS SUBSEQUENT TO 2019 ARE OPEN AND SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. PART X LINE 2 THE ASSOCIATION IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEREBY ONLY UNRELATED BUSINESS TAXABLE INCOME ("UBTI") AS DEFINED BY SECTION 512 (A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ASSOCIATION DID NOT HAVE ANY UBTI DURING THE FISCAL YEAR ENDED JUNE 30, 2023. FORM 990, PART I, LINE 6: THE LAW REVIEW AFFORDS VALUABLE EDUCATIONAL EXPERIENCES TO COLUMBIA LAW STUDENTS WHO PARTICIPATE BY SUBMITTING ARTICLES TO BE PUBLISHED AND HANDS-ON TRAINING IN ALL ASPECTS ASSOCIATED WITH THE PUBLICATION OF A PROFESSIONAL LAW JOURNAL. FORM 990, PART VI, SECTION A, LINE 6 THE BOARD OF EDITORS OF THE COLUMBIA LAW REVIEW INCLUDES SECOND YEAR STUDENTS WHO SERVE AS EDITORIAL STAFF AND THIRD YEAR STUDENTS WHO SERVE AS EDITORS. ALL STUDENTS MUST BE CURRENTLY ENROLLED IN COLUMBIA LAW SCHOOL OR IN A JOINT-DEGREE PROGRAM RECONIZED BY COLUMBIA LAW SCHOOL. MEMBERSHIP IS A TWO YEAR COMMITTMENT. IN ADDITION, THE BOARD OF DIRECTORS SERVE AS MEMBERS WITH DECISION MAKING AUTHORITY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO TREASURER FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. ONCE FACTS ARE PRESENTED, THE INTERESTED PARTY IS REMOVED FROM DISCUSSION AND THE REST OF THE BOARD DETERMINES IF A CONFLICT EXISTS. IF IT IS DETERMINED THAT THE MEMBER/INTERESTED PARTY HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE BOARD WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. EVERY BOARD MEMBER MUST SIGN THE CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15A INES DUBBELS SERVED IN THE POSITION OF BUSINESS MANAGER (I.E. TREASURER) AND SECRETARY. MS. DUBBELS WAGES AND BENEFITS ARE PAID BY COLUMBIA UNIVERSITY FOR WHICH THE LAW REVIEW REIMBURSES COLUMBIA UNIVERSITY. SALARY IS DETERMINED BY COMMITTEE. THERE WAS ONE WORK STUDY STUDENT THAT RECEIVED COMPENSATION FROM COLUMBIA UNIVERSITY FOR WHICH COLUMBIA LAW REVIEW REIMBURSED THE UNIVERSITY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE AT ITS OFFICE, BY APPPOINTMENT. FORM 990 IS AVAILABLE ON GUIDESTAR/CANDID. PART V LINE 2A EMPLOYEES OF THE ASSOCIATION ARE REGULARLY PAID BY COLUMBIA UNIVERSITY AS ARE CERTAIN OTHER OPERATING EXPENSES. THE ASSOCIATION REIMBURSES THE UNIVERSITY FOR ALL EXPENSES INCURRED ON ITS BEHALF. FORM 990, PART XII, LINE 2C: NO CHANGES IN ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.