2025-04-22T13:28:10-05:00 2024-06-30 383567911 REHMANN ROBSON LLC PO BOX 2025 SAGINAW MI 486052025 990 2023-07-01 383519708 AVE MARIA SCHOOL OF LAW AVEM 2396875300 1025 COMMONS CIRCLE NAPLES FL 34119 JOHN M CZARNETZKY CHIEF EXECUTIVE OFFICER AND DEAN 2396875300 2025-02-06 1 1 JEFFREY E HERT CPA P00066715 9897999580 2025-02-06 2023 2025-03-06 01:10:19Z JOHN M CZARNETZKY 1025 COMMONS CIRCLE NAPLES FL 34119 23041959 0 X WWW.AVEMARIALAW.EDU X 2000 FL EDUCATE STUDENTS LEADING TO A JURIS DOCTORATE DEGREE 17 16 176 41 0 0 4792970 6544592 15709666 16351204 21889 10435 27002 3946 20551527 22910177 7382423 7547205 0 0 8528649 9111147 0 0 0 5260968 5719526 21172040 22377878 -620513 532299 19264095 19469490 11423712 11096808 7840383 8372682 EDUCATING STUDENTS LEADING TO A JURIS DOCTORATE DEGREE 0 0 18212518 7547205 16351204 AVE MARIA SCHOOL OF LAW PROVIDES STUDENTS WITH A TRADITIONAL EDUCATION IN THE FIELD OF LAW. THE EDUCATION WILL LEAD TO CONFERRAL OF THE JURIS DOCTOR DEGREE. FUNDRAISING ACTIVITIES BENEFIT ANY TAX EXEMPT PURPOSE OF AVE MARIA SCHOOL OF LAW. 18212518 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 41 0 1 176 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 FL X X KAYE CASTRO 2396875343 1025 COMMONS CIRCLE NAPLES FL 34119 THOMAS S MONAGHAN DIRECTOR 1.00 X 0 0 0 THOMAS B GARLICK DIRECTOR 1.00 X 0 0 0 RICHARD KLAAS DIRECTOR 1.00 X 0 0 0 ADAM CARDINAL MAIDA DIRECTOR 1.00 X 0 0 0 RONALD J RYCHLAK DIRECTOR 1.00 X 0 0 0 MICHEL SAADEH DIRECTOR 1.00 X 0 0 0 MARY ANN GADZIALA DIRECTOR 1.00 X 0 0 0 JOHN CZARNETZKY PRESIDENT/DEAN 55.00 X X 302271 0 18746 FRANK J DEWANE DIRECTOR 1.00 X 0 0 0 LAWRENCE J BLANFORD DIRECTOR 1.00 X 0 0 0 THE HONORABLE CALLISTA L GINGRICH DIRECTOR 1.00 X 0 0 0 FRANK CORVINO DIRECTOR 1.00 X 0 0 0 JOHN J FERGUSON DIRECTOR 1.00 X 0 0 0 CATHY RUSE DIRECTOR 1.00 X 0 0 0 JAMES J KELLEHER DIRECTOR 1.00 X 0 0 0 KATHLEEN H KANE DIRECTOR 1.00 X 0 0 0 KAYE CASTRO ASSOCIATE DEAN 40.00 X 180000 0 12875 ULYSSES JAEN PROFESSOR 40.00 X 197305 0 24982 RICHARD DAY PROFESSOR 40.00 X 275000 0 25088 EUGENE MILHIZER PROFESSOR 40.00 X 225000 0 18724 KEVIN GOVERN PROFESSOR 40.00 X 185789 0 24820 ROXANNA CRUZ ASSOCIATE DEAN 40.00 X 184327 0 534 1549692 0 125769 7 0 1 0 JBHB 1985 LLC 1080 BICHARA BLVD 205 LADY LAKE FL 32159 DISTINGUISHED SCHOLAR RESEARCH AGREEMENT 220000 DENTON COHEN & GRIGSBY 625 LIBERTY AVE PITTSBURGH PA 15222 LEGAL SERVICES 174804 FLORIDA MEDIA GROUP LLC 2891 CENTER POINTE DR STE 300 FORT MEYERS FL 33916 ADVERTISING AND SEO 123320 REHMANN LLC 5800 GRATIOT ROAD STE 201 SAGINAW MI 48605 FINANCIAL AUDIT, 403B AUDIT, 990 PREP 120365 4 287526 150667 6106399 5870 6544592 TUITION & FEES 611710 15116175 15116175 STAFF & STUDENT HOUSING 611710 1226675 1226675 OTHER INCOME 611710 8354 8354 16351204 10435 10435 121750 287526 120837 913 913 13978 10945 3033 3033 22910177 16351204 0 14381 7547205 7547205 1326023 1326023 6491724 5657075 834649 774376 665505 108871 519024 393730 125294 85073 85073 145091 145091 281262 31262 250000 224510 18051 206459 181688 49364 132324 110217 110217 1837828 1727220 110608 249345 72891 176454 37933 19310 18623 390845 369711 21134 513916 486126 27790 ALL OTHER EXPENSES 646473 130965 515508 SUBSCRIPTIONS AND DATAB 382382 382382 BAR PREPARATION 280023 280023 STUDENT ORGANIZATIONS 144841 140709 4132 208099 130772 77327 22377878 18212518 4165360 0 2105158 4289509 1907596 101493 1069230 1330397 22020 19307 340068 445093 22920522 9794201 13588944 13126321 18770 0 212309 157370 19264095 19469490 753938 820163 478652 428575 10082822 9710670 108300 137400 11423712 11096808 X 4490241 4563771 3350142 3808911 7840383 8372682 19264095 19469490 532299 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2183852 432432 240541 2856825 1772982 236086 229529 54745 2183852 1834271 123586 -180857 4018 1772982 1454458 429461 49648 1834271 1582461 -43429 84574 1454458 0.00000 0.77000 0.23000 0 1 1 16007833 3353648 12654185 2943206 2765919 177287 3145667 2850818 294849 823816 823816 0 13126321 TUITION DEPOSITS 55500 HOUSING DEPOSITS 81900 137400 X PART V, LINE 4: AVE MARIA SCHOOL OF LAW FOUNDATION PROVIDES SUPPORT TO AVE MARIA SCHOOL OF LAW FOR EXPENDITURES CONSISTENT WITH THE TERMS OF EACH ENDOWMENT. PART X, LINE 2: THE SCHOOL AND SUPPORTING ORGANIZATION ARE GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL AND THE SUPPORTING ORGANIZATION HAVE EVALUATED THEIR INCOME TAX POSITIONS FOR THE FISCAL YEARS 2021 THROUGH 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2023 AND HAVE CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THESE CONSOLIDATED FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE LAW SCHOOL'S NON-DISCRIMINITORY POLICY IS PUBLISHED IN BROCHURES, CATALOGS AND LOCAL NEWSPAPERS. SCHEDULE E, PART I, LINE 6 AMSL RECEIVED FEDERAL WORK-STUDY GRANTS OF $150,667 FROM THE U.S. DEPARTMENT OF EDUCATION. EFFECTIVE 2010/2011 ACADEMIC YEAR, AMSL BEGAN PARTICIPATING UNDER THE FEDERAL DIRECT STUDENT LOAN PROGRAM. THE SCHOOL NOW ACTS AS THE INTERMEDIARY FOR STUDENTS OBTAINING FEDERAL DIRECT STUDENT LOANS FROM THE U.S. DEPARTMENT OF EDUCATION. THE DEPARTMENT IS RESPONSIBLE FOR BILLINGS AND COLLECTIONS OF LOANS. MARDI GRAS SIGNATURE EVENT 409276 287526 121750 78257 8600 33980 409276 287526 121750 78257 8600 33980 120837 913 1 SCHOLARSHIPS TO VARIOUS REGISTERED STUDENTS 264 7547205 FMV PART I, LINE 2: INSTITUTIONAL SCHOLARSHIPS ARE MERIT-BASED. X X X 0 0 0 0 0 0 0 0 0 JOHN CZARNETZKY PRESIDENT/DEAN 282271 0 20000 0 0 0 0 0 18746 0 321017 0 0 0 RICHARD DAY PROFESSOR 235000 0 40000 0 0 0 0 0 25088 0 300088 0 0 0 EUGENE MILHIZER PROFESSOR 187500 0 37500 0 0 0 0 0 18724 0 243724 0 0 0 ULYSSES JAEN PROFESSOR 141305 0 56000 0 0 0 0 0 24982 0 222287 0 0 0 KEVIN GOVERN PROFESSOR 159789 0 26000 0 0 0 0 0 24820 0 210609 0 0 0 KAYE CASTRO ASSOCIATE DEAN 180000 0 0 0 0 0 0 0 12875 0 192875 0 0 0 ROXANNA CRUZ ASSOCIATE DEAN 174327 0 10000 0 0 0 0 0 534 0 184861 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE PRESIDENT, DEAN AND DIRECTOR OF FINANCE AND ADMINISTRATION OF THE SCHOOL OF LAW FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C POLICY REQUIRES EMPLOYEES TO UPDATE THE CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF GOVERNORS APPROVES COMPENSATION OF THE DEAN AND THE DEAN EMERITUS USING COMPARATIVE STUDIES IN CONJUNCTION WITH MONTHLY AND ANNUAL PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 FORM 1023, FORM 990 AND GOVERNING DOCUMENTS THAT ARE REQUIRED TO BE MADE AVAILABLE TO PUBLIC ARE AVAILABLE FOR PUBLIC INSPECTION DURING NORMAL WORKING HOURS AT THE ADMINISTRATIVE OFFICE IN NAPLES, FLORIDA. FORM 990, PART XII, LINE 2C: THE PROCESS OF SELECTING AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. AVE MARIA SCHOOL OF LAW FOUNDATION 1025 COMMONS CIRCLE NAPLES FL 34119 383487577 PROVIDES FINANCIAL SUPPORT TO AMSOL FL 501(C)(3) LINE 12D, III-O 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 AVE MARIA SCHOOL OF LAW FOUNDATION C CASH