Nonprofit · EIN 23-7052227
GONZAGA LAW SCHOOL FOUNDATION
Tax-exempt · SPOKANE, WA 99220
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $2,896,387 | $2,289,900 | $606,487 | $37,704,467 | $13,046 | $37,691,421 |
| May 31, 2024 | 990 | $4,043,632 | $2,210,083 | $1,833,549 | $35,259,384 | $34,890 | $35,224,494 |
| May 31, 2023 | 990 | $911,192 | $1,876,977 | -$965,785 | $31,432,257 | $22,505 | $31,409,752 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $1,482,663
- Program service revenue
- $0
- Investment income
- $1,407,651
- Net gain from sales of assets
- $983,953
- Other revenue
- $6,073
Expenses
- Grants and similar amounts paid
- $1,951,848
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $91,517
- Program services (functional)
- $2,145,252
- Management and general (functional)
- $144,648
Balance sheet and other
- Total assets, start of year
- $35,259,384
- Total assets, end of year
- $37,704,467
- Total liabilities, end of year
- $13,046
- Net assets, end of year
- $37,691,421
- Net assets without donor restrictions
- $2,387,160
- Net assets with donor restrictions
- $35,304,261
- Gross receipts
- $10,421,409
- Employees
- 0
- Volunteers
- 8
- Year formed
- 1970
- State of legal domicile
- WA
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 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACOB ROOKSBY | PRESIDENT Trustee or director, Officer | 2 | $0 | $384,402 | $53,885 |
| JOE SMITH | DIRECTOR Trustee or director | 1 | $0 | $335,094 | $59,952 |
| SARAH GUZMAN | EXECUTIVE DIRECTOR Officer | 15 | $0 | $96,443 | $25,113 |
| LEON STRAWN | TREASURER Officer | 3 | $0 | $80,595 | $16,089 |
| TAMARAE COONEY LEONG | CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| DANIEL HULSIZER | CHAIR (THRU 07/2024) Trustee or director, Officer | 3 | $0 | $0 | $0 |
| FONDA JOVICK | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JOE LINCOLN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KEITH WELLS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TIM FENNESSY | DIRECTOR (THRU 11/2024) Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended May 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACOB H ROOKSBY | PRESIDENT Trustee or director, Officer | 2 | $0 | $404,247 | $43,711 |
| JOSEPH SMITH | DIRECTOR Trustee or director | 1 | $0 | $327,804 | $56,357 |
| SARAH GUZMAN | EXECUTIVE DIRECTOR Officer | 15 | $0 | $83,525 | $22,600 |
| LEON STRAWN | TREASURER Officer | 3 | $0 | $84,064 | $15,597 |
| DANIEL HULSIZER | CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| TIM FENNESSY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JOE LINCOLN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| FONDA JOVICK | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TAMARAE COONEY LEONG | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended May 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ROOKSBY JACOB H | PRESIDENT Trustee or director, Officer | 3 | $0 | $348,165 | $48,993 |
| SMITH JOSEPH | DIRECTOR Trustee or director | 2 | $0 | $302,056 | $52,388 |
| CHARLES PATRICK | DIRECTOR (THRU 08/2022) Trustee or director | 1 | $0 | $178,158 | $33,461 |
| DUNHAM GEORGIA | SECRETARY & TREASURER (THRU 12/22) Officer | 2 | $0 | $185,351 | $25,785 |
| KISER JESSICA | DIRECTOR (THRU 08/2022) Trustee or director | 1 | $0 | $138,093 | $20,926 |
| STRAWN LEON | TREASURER (AS OF 05/2023) Officer | 3 | $0 | $85,027 | $14,909 |
| HULSIZER DANIEL | CHAIR Trustee or director, Officer | 3 | $0 | $0 | $0 |
| FENNESSY TIM | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| LEONG TAMARAE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3528, SPOKANE, WA 99220-3528
- Principal officer (990 for 2024)
- JACOB H ROOKSBY, 502 E BOONE AVE, SPOKANE, WA 98258
- Signed the 990
- JACOB H ROOKSBY, PRESIDENT
- Phone
- (509) 313-3711
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
SEE SCHEDULE O
Program accomplishments
- PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR THE SALARIES AND BENEFITS FOR THE FREDERICK N. AND BARBARA T. CURLEY CHAIR IN COMMERCIAL LAW, THE JOHN J. HEMMINGSON PROFESSOR IN CIVIL LIBERTIES, THE J. DONALD AND VA LENA SCARPELLI CURRAN PROFESSOR OF LEGAL ETHICS, THE SMITHMOORE P. MYERS CHAIR OF LAW, THE NORMAN AND RITA ROBERTS ENDOWED SCHOLAR AND THE CLUTE/HALLORAN FACULTY FELLOWSHIP. ALL OF THE FACULTY IN THESE POSITIONS ARE EMPLOYED BY GONZAGA UNIVERSITY SCHOOL OF LAW. ALSO PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR SALARIES AND BENEFITS FOR THE CENTER OF LAW, ETHICS & COMMERCE, THE IMMIGRATION CLINIC, THE INSTITUTE FOR LAW SCHOOL TEACHING AND THE EXECUTIVE DIRECTOR OF THE FOUNDATION WHO ARE EMPLOYED BY GONZAGA UNIVERSITY.Expenses $666,694 · grants $666,694
- PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR SCHOLARSHIPS FOR CURRENT STUDENTS. SCHOLARSHIPS ARE AWARDED TO QUALIFYING LAW STUDENTS BASED ON MERIT AND NEED DETERMINED BY APPLICATIONS SUBMITTED TO THE GONZAGA UNIVERSITY SCHOOL OF LAW ADMISSIONS COMMITTEE AND GONZAGA UNIVERSITY FINANCIAL AID OFFICE. LOANS ARE TO ASSIST GRADUATES WITH REPAYMENT OF THEIR LAW SCHOOL STUDENT LOAN DEBT. LOANS ARE FORGIVEN BY THE GONZAGA UNIVERSITY FOUNDATION IF QUALIFYING LENGTH AND TYPE OF EMPLOYMENT ARE MET. COMMITTEE MEMBERS CONSIST OF GONZAGA UNIVERSITY SCHOOL OF LAW FACULTY AND STAFF.Expenses $607,108 · grants $607,108
- PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR MISCELLANEOUS SUPPLIES, MEETINGS, AND EVENTS BASED ON DONOR INTENT. PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FACULTY FOR FACULTY DEVELOPMENT TRAVEL AND RESEARCH, INCLUDING CONFERENCE FEES, MEMBERSHIP DUES AND RESEARCH MATERIAL.Expenses $457,680 · grants $264,276
- PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR SALARIES AND BENEFITS OF VARIOUS CENTERS, CLINICS, AND CLE, WHO ARE EMPLOYED BY GONZAGA UNIVERSITY SCHOOL OF LAW. SPONSORED PRESENTATIONS AND LECTURES ATTENDED BY STUDENTS, FACULTY AND STAFF, AND PUBLIC.Expenses $413,770 · grants $413,770 · revenue $6,073
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7052227
- 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
- 1971
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B11)
- Assets (IRS master file)
- $37,704,467
- Income (IRS master file)
- $10,421,409
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $2,896,387 | $2,289,900 | $37,704,467 | XML |
| 990 | May 2024 | $4,043,632 | $2,210,083 | $35,259,384 | XML |
| 990 | May 2023 | $911,192 | $1,876,977 | $31,432,257 | XML |
| 990 | May 2022 | $3,721,030 | $1,763,075 | $33,516,870 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | 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 23-7052227).
Questions about GONZAGA LAW SCHOOL FOUNDATION
- What is the EIN of GONZAGA LAW SCHOOL FOUNDATION?
- The employer identification number (EIN) of GONZAGA LAW SCHOOL FOUNDATION is 23-7052227.
- Is GONZAGA LAW SCHOOL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to GONZAGA LAW SCHOOL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GONZAGA LAW SCHOOL FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of GONZAGA LAW SCHOOL FOUNDATION due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GONZAGA LAW SCHOOL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of GONZAGA LAW SCHOOL FOUNDATION?
- The 990 for the year ended May 31, 2025 names JACOB H ROOKSBY.
- Who are the officers and directors of GONZAGA LAW SCHOOL FOUNDATION?
- The 990 for the year ended May 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does GONZAGA LAW SCHOOL FOUNDATION have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $2,896,387, expenses of $2,289,900 and total assets of $37,704,467 at year end.
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