Nonprofit · EIN 13-4191011
COLUMBIA BUSINESS LAW REVIEW INC
Tax-exempt · NEW YORK, NY 10027
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $10,531 | $10,963 | -$432 | $197,421 | $5,298 | $192,123 |
| December 31, 2024 | 990-EZ | $11,181 | $6,701 | $4,480 | $205,638 | $8,923 | $196,715 |
| December 31, 2023 | 990-EZ | $27,073 | $7,424 | $19,649 | $199,489 | $7,254 | $192,235 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $9,301
- Investment income
- $1,230
Expenses
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $3,397
- Other expenses
- $7,566
- Program services (functional)
- $10,963
Balance sheet and other
- Total assets, start of year
- $205,638
- Total assets, end of year
- $197,421
- Total liabilities, end of year
- $5,298
- Net assets, end of year
- $192,123
- Cash, savings and investments
- $197,421
- Gross receipts
- $10,531
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Liam Heffernan | Editor-in-Chief | 15 | $0 |
| Kathryn Judge | Trustee | 1 | $0 |
| Mackenzie Humble | Director | 1 | $0 |
| Paul Goldschmid | Director | 1 | $0 |
| Brian M Resnick | Director | 1 | $0 |
| Daniel Oppenheim | Director | 1 | $0 |
| Corey Worcester | Director | 1 | $0 |
| Alexa Masseur | Secretary and Executive Editor | 15 | $0 |
| Atchuthan Thanapalan | Treasurer and Senior Financial Editor | 15 | $0 |
| Daniel Sweat | Editor-in-Chief Former | 15 | $0 |
| Malay Trivedi | Secretary and Executive Editor Former | 15 | $0 |
| Alexandra Mothner | Treasurer and Senior Financial Editor Former | 15 | $0 |
| Edward R Morrison | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Sweat | Editor-in-Chief | 15 | $0 |
| Kathryn Judge | Trustee | 1 | $0 |
| Mackenzie Humble | Director | 1 | $0 |
| Paul Goldschmid | Director | 1 | $0 |
| Brian M Resnick | Director | 1 | $0 |
| Daniel Oppenheim | Director | 1 | $0 |
| Corey Worcester | Director | 1 | $0 |
| Malay Trivedi | Secretary and Executive Editor | 15 | $0 |
| Ali Mothner | Treasurer and Senior Financial Editor | 15 | $0 |
| Andrew Bentivoglio | Editor-in-Chief Former | 15 | $0 |
| Theodora Oh | Secretary and Executive Editor Former | 15 | $0 |
| Gianna Jasinski | Treasurer and Senior Financial Editor Former | 15 | $0 |
| Edward R Morrison | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andrew Bentivoglio | Editor-in-Chief | 15 | $0 |
| Kathryn Judge | Trustee | 1 | $0 |
| Mackenzie Humble | Director | 1 | $0 |
| Paul Goldschmid | Director | 1 | $0 |
| Brian M Resnick | Director | 1 | $0 |
| Daniel Oppenheim | Director | 1 | $0 |
| Corey Worcester | Director | 1 | $0 |
| Yana Kogan | Director | 1 | $0 |
| Theodora Oh | Secretary and Executive Editor | 15 | $0 |
| Gianna Jasinski | Treasurer and Senior Financial Editor | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 435 W 116TH ST, NEW YORK, NY 10027-7237
- In care of
- % YANA KOGAN
- Signed the 990-EZ
- Liam Heffernan, President and Editor in Chief
Mission
ACADEMIC JOURNAL
Program accomplishments
- PUBLISHING SEVERAL ISSUES ANNUALLY OF ACADEMIC BUSINESS LAW JOURNALExpenses $10,963
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 13-4191011
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $197,421
- Income (IRS master file)
- $10,531
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $10,531 | $10,963 | $197,421 | IRS |
| 990-EZ | December 2024 | $11,181 | $6,701 | $205,638 | IRS |
| 990-EZ | December 2023 | $27,073 | $7,424 | $199,489 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-4191011).
Questions about COLUMBIA BUSINESS LAW REVIEW INC
- What is the EIN of COLUMBIA BUSINESS LAW REVIEW INC?
- The employer identification number (EIN) of COLUMBIA BUSINESS LAW REVIEW INC is 13-4191011.
- Is COLUMBIA BUSINESS LAW REVIEW INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to COLUMBIA BUSINESS LAW REVIEW INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COLUMBIA BUSINESS LAW REVIEW INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of COLUMBIA BUSINESS LAW REVIEW INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COLUMBIA BUSINESS LAW REVIEW INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of COLUMBIA BUSINESS LAW REVIEW INC?
- The 990-EZ for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does COLUMBIA BUSINESS LAW REVIEW INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $10,531, expenses of $10,963 and total assets of $197,421 at year end.
Other nonprofits in NEW YORK
- NEW YORK UNIVERSITY EIN 13-5562308 · last filed 990 for 2025
- TRUSTEES OF COLUMBIA UNIVERSITY EIN 13-5598093 · last filed 990 for 2025
- ICAHN SCHOOL OF MEDICINE AT MOUNT SINAI EIN 13-6171197 · last filed 990 for 2024
- CITY UNIVERSITY CONSTRUCTION FUND EIN 13-2587538 · last filed 990 for 2025
- COLLEGE BOARD EIN 13-1623965 · last filed 990 for 2024
- ANDREW W MELLON FOUNDATION EIN 13-1879954 · last filed 990-PF for 2024
- NYC SCHOOL SUPPORT SERVICES INC EIN 81-2621466 · last filed 990 for 2025
- AMERICAN UNIVERSITY OF BEIRUT EIN 13-5596846 · last filed 990 for 2025