Nonprofit · EIN 38-3519708
AVE MARIA SCHOOL OF LAW
Tax-exempt · NAPLES, FL 34119
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $27,173,594 | $23,427,221 | $3,746,373 | $23,029,340 | $10,910,285 | $12,119,055 |
| June 30, 2024 | 990 | $22,910,177 | $22,377,878 | $532,299 | $19,469,490 | $11,096,808 | $8,372,682 |
| June 30, 2023 | 990 | $20,551,527 | $21,172,040 | -$620,513 | $19,264,095 | $11,423,712 | $7,840,383 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $10,422,454
- of which government grants
- $227,894
- Program service revenue
- $17,707,263
- Investment income
- $11,473
- Net income from fundraising events
- -$995,064
- Net income from sales of inventory
- $17,468
- Other revenue
- -$967,596
Expenses
- Grants and similar amounts paid
- $8,977,262
- Compensation of officers, directors and key employees
- $1,872,273
- Other salaries and wages
- $6,256,152
- Salaries, compensation and benefits (total)
- $9,515,997
- Professional fundraising fees
- $249,992
- Legal fees
- $77,509
- Accounting fees
- $129,025
- Occupancy
- $1,716,799
- Travel
- $250,986
- Depreciation
- $498,793
- Program services (functional)
- $19,699,750
- Management and general (functional)
- $3,477,479
- Fundraising (functional)
- $249,992
Balance sheet and other
- Total assets, start of year
- $19,469,490
- Total assets, end of year
- $23,029,340
- Total liabilities, end of year
- $10,910,285
- Net assets, end of year
- $12,119,055
- Land, buildings and equipment
- $12,631,524
- Net assets without donor restrictions
- $4,991,493
- Net assets with donor restrictions
- $7,127,562
- Gross receipts
- $28,269,243
- Employees
- 169
- Volunteers
- 31
- Year formed
- 2000
- State of legal domicile
- FL
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN CZARNETZKY | PRESIDENT/DEAN Trustee or director, Officer | 55 | $341,096 | $19,770 |
| RICHARD DAY | PROFESSOR Former | 40 | $247,235 | $27,780 |
| KEVIN GOVERN | PROFESSOR Highest-paid employee | 40 | $214,142 | $26,587 |
| EUGENE MILHIZER | PROFESSOR Highest-paid employee | 40 | $209,950 | $20,005 |
| KAYE CASTRO | ASSOCIATE DEAN Key employee | 40 | $195,634 | $830 |
| ROXANNA CRUZ | ASSOCIATE DEAN Key employee | 40 | $192,018 | $841 |
| ULYSSES JAEN | PROFESSOR Highest-paid employee | 40 | $165,096 | $23,461 |
| JANE ADOLPHE | PROFESSOR Highest-paid employee | 40 | $175,891 | $8,869 |
| RICHARD MYERS | PROFESSOR Highest-paid employee | 40 | $168,807 | $8,848 |
| THOMAS S MONAGHAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS B GARLICK UNTIL MAR 25 | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICHARD KLAAS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADAM CARDINAL MAIDA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RONALD J RYCHLAK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHEL SAADEH | DIRECTOR Trustee or director | 1 | $0 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY ANN GADZIALA | DIRECTOR Trustee or director | 1 | $0 |
| FRANK J DEWANE | DIRECTOR Trustee or director | 1 | $0 |
| LAWRENCE J BLANFORD | DIRECTOR Trustee or director | 1 | $0 |
| THE HONORABLE CALLISTA L GINGRICH | DIRECTOR Trustee or director | 1 | $0 |
| FRANK CORVINO | DIRECTOR Trustee or director | 1 | $0 |
| JOHN J FERGUSON | DIRECTOR Trustee or director | 1 | $0 |
| CATHY RUSE | DIRECTOR Trustee or director | 1 | $0 |
| JAMES J KELLEHER | DIRECTOR Trustee or director | 1 | $0 |
| KATHLEEN H KANE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN CZARNETZKY | PRESIDENT/DEAN Trustee or director, Officer | 55 | $302,271 | $18,746 |
| RICHARD DAY | PROFESSOR Highest-paid employee | 40 | $275,000 | $25,088 |
| EUGENE MILHIZER | PROFESSOR Highest-paid employee | 40 | $225,000 | $18,724 |
| ULYSSES JAEN | PROFESSOR Highest-paid employee | 40 | $197,305 | $24,982 |
| KEVIN GOVERN | PROFESSOR Highest-paid employee | 40 | $185,789 | $24,820 |
| KAYE CASTRO | ASSOCIATE DEAN Key employee | 40 | $180,000 | $12,875 |
| ROXANNA CRUZ | ASSOCIATE DEAN Highest-paid employee | 40 | $184,327 | $534 |
| THOMAS S MONAGHAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS B GARLICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICHARD KLAAS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADAM CARDINAL MAIDA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RONALD J RYCHLAK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHEL SAADEH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY ANN GADZIALA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANK J DEWANE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAWRENCE J BLANFORD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THE HONORABLE CALLISTA L GINGRICH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANK CORVINO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN J FERGUSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CATHY RUSE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES J KELLEHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATHLEEN H KANE | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN CZARNETZKY | PRESIDENT/DEAN Trustee or director, Officer | 55 | $317,297 | $16,266 |
| EUGENE MILHIZER | DEAN EMERITUS AND PROFESSO Highest-paid employee | 40 | $219,218 | $16,065 |
| ULYSSES JAEN | PROFESSOR Highest-paid employee | 40 | $174,717 | $20,960 |
| JANE ADOLPHE | PROFESSOR Highest-paid employee | 40 | $181,432 | $7,362 |
| KAYE CASTRO | ASSOCIATE DEAN Key employee | 40 | $166,627 | $13,104 |
| MAUREEN MILLIRON | PROFESSOR Highest-paid employee | 40 | $157,533 | $20,984 |
| C WILLIAM COLBURN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS B GARLICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICHARD KLAAS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADAM CARDINAL MAIDA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RONALD J RYCHLAK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHEL SAADEH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY ANN GADZIALA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANK J DEWANE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAWRENCE J BLANFORD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THE HONORABLE CALLISTA L GINGRICH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANK CORVINO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN J FERGUSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES J KELLEHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATHLEEN H KANE | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1025 COMMONS CIR, NAPLES, FL 34119-1376
- Principal officer (990 for 2024)
- JOHN M CZARNETZKY, 1025 COMMONS CIRCLE, NAPLES, FL 34119
- Signed the 990
- JOHN M CZARNETZKY, CHIEF EXECUTIVE OFFICER AND DEAN
- Phone
- (239) 687-5300
- Website
- WWW.AVEMARIALAW.EDU
- Return prepared by
- REHMANN ROBSON LLC
Mission
EDUCATING STUDENTS LEADING TO A JURIS DOCTORATE DEGREE
Program accomplishments
- 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.Expenses $19,699,750 · grants $8,977,262 · revenue $17,717,263
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 38-3519708
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B50)
- Assets (IRS master file)
- $23,029,340
- Income (IRS master file)
- $28,269,243
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $27,173,594 | $23,427,221 | $23,029,340 | IRS |
| 990 | June 2024 | $22,910,177 | $22,377,878 | $19,469,490 | XML |
| 990 | June 2023 | $20,551,527 | $21,172,040 | $19,264,095 | XML |
| 990 | June 2022 | $21,150,905 | $20,845,908 | $20,199,733 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 38-3519708).
Questions about AVE MARIA SCHOOL OF LAW
- What is the EIN of AVE MARIA SCHOOL OF LAW?
- The employer identification number (EIN) of AVE MARIA SCHOOL OF LAW is 38-3519708.
- Is AVE MARIA SCHOOL OF LAW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to AVE MARIA SCHOOL OF LAW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AVE MARIA SCHOOL OF LAW 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 AVE MARIA SCHOOL OF LAW due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AVE MARIA SCHOOL OF LAW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of AVE MARIA SCHOOL OF LAW?
- The 990 for the year ended June 30, 2025 names JOHN M CZARNETZKY.
- Who are the officers and directors of AVE MARIA SCHOOL OF LAW?
- The 990 for the year ended June 30, 2025 lists 24 people; 9 received compensation from the organization, the highest $341,096 (JOHN CZARNETZKY, PRESIDENT/DEAN).
- How much revenue does AVE MARIA SCHOOL OF LAW have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $27,173,594, expenses of $23,427,221 and total assets of $23,029,340 at year end.
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