2024-02-07T10:24:33-06:00 2023-06-30 060530830 SEWARD AND MONDE CPA'S 296 STATE STREET NORTH HAVEN CT 064732165 990 2022-07-01 454471135 THE YALE LAW JOURNAL FUND INC YALE 2034321622 208215 YALE STATION NEW HAVEN CT 065208215 JOSEPH CROSBY TREASURER 2034321622 2024-01-24 1 JOSEPH CROSBY 999009999 1 GAYLE A CARBONE P01010777 2032489341 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN MORLEY 208215 YALE STATION NEW HAVEN CT 065208215 6064878 0 X N/A X 2012 CT TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF, THE YALE LAW JOURNAL COMPANY, INCORPORATED ("YLJ"), WITHIN THE MEANING OF SECTION 509(A)(3)(A) OF THE INTERNAL REVENUE CODE OF 1986, SO LONG AS YLJ REMAINS A TAX QUALIFIED ORGANIZATION. 5 5 0 9 0 0 0 0 0 0 2526543 1713737 0 0 2526543 1713737 0 0 0 0 0 0 0 0 0 2976 2992 2976 2992 2523567 1710745 35551447 36124638 5500 2800 35545947 36121838 NONE 0 0 NONE 1 0 0 0 0 0 0 0 0 1 0 1 0 0 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X JOSEPH CROSBY 2034321647 PO BOX 208215 NEW HAVEN CT 065208215 X JOHN MORLEY PRESIDENT 1.00 1.00 X X 0 0 0 JOSEPH CROSBY TREASURER 1.00 1.00 X X 0 0 0 CLAIRE PRIEST INTERIM SECRETARY 1.00 1.00 X X 0 0 0 DANIEL MARKOVITS PAST PRESIDENT 1.00 1.00 X X 0 0 0 SANDHYA IYER PAST SECRETARY 1.00 1.00 X X 0 0 0 WILIAM BAUDE DIRECTOR 1.00 1.00 X 0 0 0 ALAN CHEN PAST DIRECTOR 1.00 X 0 0 0 NOLA HELLER PAST DIRECTOR 1.00 1.00 X 0 0 0 JORDAN KEI-RAHN DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 329518 329518 5735360 4351141 1384219 1384219 1384219 1713737 0 0 1713737 2800 2800 192 192 2992 0 2992 0 3874 8182 35547573 36116456 35551447 36124638 5500 2800 5500 2800 X 35545947 36121838 35545947 36121838 35551447 36124638 X 1710745 -1144854 10000 X 0 1 X 1 0 X X 1 THE YALE LAW JOURNAL COMPANY INC 066071072 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 35547573 568883 36116456 35346731 200842 35547573 25371549 9975182 35346731 23832071 1539478 25371549 22605724 1226347 23832071 1.00000 1 0 0 YALE UNIVERSITY ENDOWMENT POOL TRUST 36116456 F 36116456 X 568883 -1144854 -1144854 1713737 0 1713737 2992 0 2992 0 2992 PART V, LINE 4: THE FUND HAS ENTERED INTO INVESTMENT MANAGEMENT AGREEMENTS WITH YALE UNIVERSITY TO INVEST CERTAIN OF THE FUND'S FUNDS IN THE YALE UNIVERSITY ENDOWMENT POOLED INVESTMENT FUND. THE FUNDS ARE POOLED WITH THE UNIVERSITY'S ENDOWMENT FUNDS, AND THE FUND RECEIVES A PRO RATA SHARE OF THE OVERALL YIELD ON ENDOWMENTS. THROUGH THE FUND'S INVESTMENT IN YALE UNIVERSITY'S ENDOWMENT FUNDS, THE BOARD OF DIRECTORS HAVE ADOPTED YALE'S INTERPRETATION OF THE STATE OF CONNECTICUT'S UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ALONG WITH YALE'S INVESTMENT PHILOSOPHIES AND SPENDING POLICIES: THIS INTERPRETATION INCLUDES REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE; THE FUND INVESTS ITS ENDOWMENT INVESTMENT PORTFOLIO AND ALLOCATES THE RELATED EARNINGS FOR EXPENDITURE IN ACCORDANCE WITH THE TOTAL RETURN CONCEPT; A DISTRIBUTION OF ENDOWMENT RETURN THAT IS INDEPENDENT OF THE CASH YIELD AND APPRECIATION OF INVESTMENTS EARNED DURING THE YEAR IS PROVIDED FOR PROGRAM SUPPORT; THE FUND HAS ADOPTED AN ENDOWMENT SPENDING POLICY DESIGNED SPECIFICALLY TO STABILIZE ANNUAL SPENDING LEVELS AND TO PRESERVE THE REAL VALUE OF THE ENDOWMENT PORTFOLIO OVER TIME; THE SPENDING POLICY ATTEMPTS TO ACHIEVE THESE TWO OBJECTIVES BY USING A LONG-TERM TARGETED SPENDING RATE COMBINED WITH A SMOOTHING RULE, WHICH ADJUSTS SPENDING GRADUALLY TO CHANGES IN THE ENDOWMENT MARKET VALUE; THE FUND USES A LONG-TERM TARGETED SPENDING RATE OF 5.25%, COMBINED WITH A SMOOTHING RULE; THE FUND DETERMINES THE EXPECTED RETURN ON ENDOWMENT INVESTMENTS WITH THE OBJECTIVE OF PRODUCING A RETURN EXCEEDING THE SUM OF INFLATION AND THE TARGET SPENDING RATE. PART X, LINE 2: THE FUND EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF JUNE 30, 2023, THE FUND DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT YEAR. IT IS THE FUND'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES IN THE PROVISION FOR TAXES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND PROVIDES COPIES TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE AT ANY POINT THEY BECOME AWARE OF A POTENTIAL OR ACTUAL CONFLICT. IF MEMBERS OF THE ORGANIZATION IDENTIFY A POTENTIAL CONFLICT, IT IS BROUGHT TO THE BOARD OF DIRECTORS' ATTENTION TO TAKE THE PROPER COURSE OF ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER FROM THE YALE JOURNAL COMPANY, INC. 10,000. THE YALE LAW JOURNAL COMPANY INC 208215 YALE STATION NEW HAVEN CT 065208215 066071072 PROVIDE EDUCATIONAL EXPERIENCES VIA PUBLICATION OF LEGAL PERIODICAL. CT 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1